HomeMy WebLinkAboutFY24 Adopted BudgetTown of Fountain Hills
Fiscal Year 2024 Budget
Final Version 6/06/2023-
Town of Fountain Hills | Budget Book 2024 Page 1
TABLE OF CONTENTS
Introduction 4
Transmittal Letter 5
Demographics 7
Organization Chart 11
Fund Structure 12
Budget Process 16
Town Policies 22
Strategic Plan 24
Budget Summary 29
Budget Message 30
Budget Summary 31
Supplements 33
Fund Summaries 37
All Funds Summary 38
General Fund 44
Special Revenue Funds 52
Streets Fund 55
Downtown Strategy Fund 60
Economic Development Fund 65
Tourism Fund 70
Special Revenue Fund 75
Public Art Fund 79
Court Enhancement Fund 84
Environmental Fund 89
Cottonwoods Maint Dist 94
Capital Funds 99
Capital Projects Fund 100
Development Fee Funds 105
Fire/EMS Dev Fee 106
Streets Dev Fee 109
Park/Rec Dev Fee 112
Internal Service Funds 115
Facilities Reserve Fund 119
Technology Repl Fund 123
Vehicle/Equip Repl Fund 128
Debt Service Funds 133
GO Bond Debt Service Fund 137
Eagle Mountain CFD Debt Service 142
MPC Debt Serv 147
Funding Sources 152
Transaction Privilege Tax (All Funds)153
TPT - General Fund 156
TPT - Streets Fund 157
Town of Fountain Hills | Budget Book 2024 Page 2
TPT - Capital Projects Fund 158
TPT - Economic Development Fund 159
TPT - Downtown Strategy Fund 160
State Shared Revenues (All Funds)161
State Shared Revenues - General Fund 162
State Shared Revenue - Streets Fund 163
Other Revenues (All Funds)164
Other Revenues - Licenses & Permits 166
Other Revenues - Leases & Rents 168
Other Revenues - Charges for Services 170
Other Revenues - Fines & Forfeitures 172
Other Revenues - Misc 174
Departments/Divisions 178
Mayor & Town Council 179
Administration 183
Information Technology 187
Economic Development 190
Finance 194
Administrative Services 197
Legal Services 200
Public Information 203
Purchasing 206
Town Clerk 209
Town Manager 212
General Government 215
Municipal Court 219
Public Works 224
Development Services 230
Community Services 234
Fire and Emergency Medical Services 239
Law Enforcement 244
Capital Improvements 248
One year plan 249
Multi-year plan 253
Debt 257
Government-wide Debt 258
Debt by Type Overview 259
Schedules & Resources 260
Personnel 261
Comprehensive Fee Schedule 266
Budget Resolution 277
Acronyms 278
Appendix 280
Community Services Requests 281
Public Works Requests 299
Glossary 366
Town of Fountain Hills | Budget Book 2024 Page 3
INTRODUCTION
Town of Fountain Hills | Budget Book 2024 Page 4
Transmittal Letter
Rachael Goodwin, Interim Town Manager
June 6, 2023
Honorable Mayor, esteemed Council, Residents and Stakeholders of Fountian Hills,
I am pleased to present to you the FY2024 Town Budget, a strategic scal roadmap that embodies our collective
community goals, priorities, and challenges. This document is a culmination of extensive collaboration, careful analysis,
and a deep commitment to ensuring a prosperous and vibrant future for our community. Our budget is more than
just numbers on paper; it is a re ection of our shared values and a demonstration of our dedication to addressing the
needs and desires of our residents. Throughout the pages that follow, you will nd a comprehensive overview of our
nancial plan, illustrating how we intend to allocate resources in a way that maximizes our community's growth and
well-being.
Budget Overview:
The FY24 Town Budget represents a healthy and vibrant scal outlook, with a total allocation of $43.1 million. This
marks a decrease of $3.0 million from the previous scal year, a re ection of our prudent approach to scal
responsibility. Within this framework, our General Fund Revenues have increased by $800,000 to $25.6 million,
re ecting our town's economic stability.
Our budget is a testament to our dedication to addressing the needs and goals of our residents. We understand that
nurturing the pillars of our community –responsible growth, nancial stability, health and safety, infrastructure and
facility maintenance, and quality of life – is paramount to our progress.
Capital Budget:
Our responsibilities extend beyond the operational scope, and our Capital Budget of $6.6 million has been built to
manage the demands of our community's infrastructure and improvements. We anticipate receiving $3.8 million from
grant sources, a demonstration to our successful partnerships and innovative approach to funding. This allocation will
facilitate crucial improvements in Community Services, with $1.3 million dedicated to enhancing the quality of life for
our residents. Additionally, Public Works will take on $5.3 million in projects to upgrade and modernize our
infrastructure to meet the demands of a dynamic community.
Priorities:
The FY2024 Town Budget is intricately designed to address our most pressing priorities. Our commitment to quality of
life, infrastructure and facility maintenance, public safety, and community growth remains unwavering. We have
allotted signi cant resources to upgrade our roads, improve our public services, and enhance our parks. We continue
to implement sound nancial procedures that bolster our resilience in challenging and turbulent scal conditions.
Moreover, we are dedicated to fostering an inclusive environment that supports the needs of all residents, ensuring
that everyone has the opportunity to thrive.
Challenges:
We recognize that our journey forward is not without obstacles. Economic uctuations, technological advancements,
and unforeseen events continue to test our resilience. However, it is precisely in times of challenge that our
community's strength shines the brightest. The FY 2024 Town Budget acknowledges these potential hurdles and
equips us with the exibility and foresight to adapt and overcome them.
Overall Direction:
Town of Fountain Hills | Budget Book 2024 Page 5
The 2024 Town Budget is aligned with a clear and decisive vision for our community's future. As we strive for economic
prosperity, social cohesion, and sensible growth, we commit to fostering an environment that encourages innovation,
empowers our residents, and celebrates our unique identity. With prudent nancial management, transparent
governance, and a focus on collaboration, we ensure that the Town of Fountian Hills will thrive today, tomorrow, and for
years to come. We are con dent that by adhering to prudent management, community engagement, and innovation,
we will achieve our collective vision for Fountain Hills.
In closing, I extend my heartfelt gratitude to the staff and Council whose dedication and insights have contributed to
the creation of this budget. We invite all to engage with this document, offer your feedback, and join us as we embark
on this exciting journey towards a bright future. Community involvement is pivotal, and your voices will assist our
decisions as we navigate the path ahead.
Sincerely,
Rachael Goodwin
Interim Town Manager
Town of Fountain Hills | Budget Book 2024 Page 6
Population Overview
TOTAL POPULATION
23,639 .8%
vs. 2020
GROWTH RANK
43 out of 91
Municipalities in Arizona
DAYTIME POPULATION
20,467
Daytime population represents the effect of persons coming into or
leaving a community for work, entertainment, shopping, etc. during the
typical workday. An increased daytime population puts greater demand
on host community services which directly impacts operational costs.
* Data Source: American Community Survey 5-year estimates
POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly.
* Data Source: American Community Survey 5-year estimates
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
10k
12.5k
15k
17.5k
20k
22.5k
25k
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
Town of Fountain Hills | Budget Book 2024 Page 7
Household Analysis
TOTAL HOUSEHOLDS
10,971
Municipalities must consider the dynamics of household types to plan for and provide
services effectively. Household type also has a general correlation to income levels
which affect the municipal tax base.
* Data Source: American Community Survey 5-year estimates
Family Households
61%
24%
higher than state average
Married Couples
59%
9%
higher than state average
Singles
30%
Senior Living Alone
15%
Town of Fountain Hills | Budget Book 2024 Page 8
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and
spending power. Pay levels and earnings typically vary by geographic regions and
should be looked at in context of the overall cost of living.
HOUSEHOLD INCOME
Above $200,000
16%
Median Income
90,143
Below $25,000
9%
* Data Source: American Community Survey 5-year estimates
Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
Town of Fountain Hills | Budget Book 2024 Page 9
Housing Overview
2021 MEDIAN HOME VALUE
449,300
* Data Source: 2021 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2021 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner-occupied housing.
HOME OWNERS VS RENTERS
Fountain Hills
18%
Rent
82%
Own
State Avg.
35%
Rent
65%
Own
* Data Source: 2021 US Census Bureau
(http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value
data includes all types of owner-occupied housing.
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
300k
350k
400k
450k
500k
>$1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
<$49,999
Town of Fountain Hills | Budget Book 2024 Page 10
Organization Chart
The Organization Chart below graphically depicts the reporting units of the Town. All units, including the Mayor and Town
Council, are responsible to the Citizens of Fountain Hills. The chart shows the various operating departments and divisions, as
well as the positions that are appointed and services that are contracted. Detailed departmental organization charts may be
accessed by clicking on the attachment titled "Town-Wide Organizational Charts" at the bottom of the page.
Town of Fountain Hills | Budget Book 2024 Page 11
Fund Structure
The accounts of the Town are organized on the basis of funds, each of which is considered a separate accounting entity.
Operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets,
liabilities, fund equity, revenues and expenditures. Town resources are allocated to and accounted for in individual funds
based on the purposes for which they are to be spent and the means by which spending activities are controlled. The
Town of Fountain Hills appropriates all funds in its budget process.
Town of Fountain Hills | Budget Book 2024 Page 12
Funds by Department Summary
FUND/DEPARTMENT STRUCTURE
Governmental Funds
Fund Type Fund Department Budgeted
General Fund Total $ 25,585,805
General Fund Mayor & Town Council 65,494
General Fund Administration 2,948,360
General Fund General Government 3,238,088
General Fund Municipal Court 495,409
General Fund Public Works 1,642,802
General Fund Development Services 1,318,663
General Fund Community Services 3,898,569
General Fund Fire & Emergency Medical 5,589,825
General Fund Law Enforcement 6,388,595
Fund Type Fund Department Budgeted
Special Revenue Total $ 9,644,012
Streets (HURF)Public Works 7,048,280
Downtown Strategy Fund Administration 85,200
Economic Development Fund Administration 229,630
Tourism Fund Administration 354,029
Special Revenue Fund Administration 1,190,000
Public Art Fund Community Services 41,761
Court Enhancement Fund Municipal Court 54,600
Environmental Fund Public Works 627,024
Cottonwoods Maintenance District Fund Administration 13,488
Fund Type Fund Department Budgeted
Debt Service Total $ 19,760
General Obligation Bond Fund Administration 350
Eagle Mountain CFD Fund Administration 18,900
Municipal Property Corporation Fund Administration 510
Fund Type Fund Department Budgeted
Capital Projects Total $ 6,918,531
Capital Projects Fund Administration,
Community Services,
Public Works
6,918,531
Development Fees Funds Fire, Public Works,
Community Services
-
Fund Type Fund Department Budgeted
Internal Service Total $ 889,700
Facilities Reserve Fund Public Works 550,000
Technology Replacement Fund General Government 50,000
Vehicle Replacement Fund General Govt, Public Works 289,700
GRAND TOTAL ALL FUNDS $ 43,057,808
Town of Fountain Hills | Budget Book 2024 Page 13
Fund Classi cations and Descriptions
General Fund
The General Fund (Fund 100) is the primary operating fund of the Town and accounts for the resources and uses of
various Fountain Hills departments. It exists to account for the nancing of services traditionally associated with local
government. These services include police and re protection, development services (planning & zoning/building
safety/code enforcement/GIS), public works (facilities/engineering), community services (parks and recreation/community
center/senior services), general administration, and any other activity for which a special fund has not been created.
Governmental accounting requires the General Fund be used for all nancial resources except those required to be
accounted for in another fund and have designations of non-spendable, restricted, committed, assigned or unassigned.
Special Revenue Funds
Special Revenue Funds are used to account for the proceeds of speci c revenue sources that are legally restricted to
expenditures for speci ed purposes, designated as committed or restricted. The Town maintains the following Special
Revenue Funds:
«The Streets (HURF) Fund (Fund 200)is funded by .2% of local sales tax, State-shared revenues and transfers from the
Capital Improvement Fund. The State of Arizona taxes motor fuels and collects a variety of fees and charges relating to
the registration and operation of motor vehicles. These revenues are deposited in the Arizona Highway User Revenue
Fund (HURF) and are then distributed to the cities, towns, and counties and to the State Highway Fund. This fund may
only be used for street and highway purposes and is a restricted fund.
«The Downtown Strategy Fund (Fund 300) is a committed fund which may only be used for development of the
downtown. Revenue for this fund comes from the 20% of the .1% of local sales tax collections that have been dedicated for
this purpose.
«The Economic Development Fund (Fund 310) is a committed fund which may only be used for economic
development. Revenue for this fund comes from the 80% of the .1% of local sales tax collections that have been dedicated
for this purpose.
«The Tourism Fund (Fund 320) is a committed fund which may only be used for tourism. Revenue for this fund is
provided by a transfer from the Economic Development Fund and grant money.
«The Special Revenue/Grants Fund (Fund 400) is restricted by the terms of the individual grants or program funds
received. An example of this would be state or federal funds. These funds are to be used only for the speci c program or
programs for which the funds have been awarded and in accordance with all the grant conditions.
«The Public Art Fund (Fund 410) is funded by developer in-lieu contributions. These funds may only be used for the
maintenance of art and for the installation of this art throughout the community. This fund has a committed fund
balance.
«The Court Enhancement Fund (Fund 420)is a restricted fund which may only be used to enhance the technological,
operational and security capabilities of the Fountain Hills Municipal Court and to support the operation of the Court
collection program. Revenues are derived from court fees and bond forfeitures.
«The Environmental Fund (Fund 460)is an assigned fund which may only be used to help offset the costs of stormwater
management and air quality permit requirements as well as other environmental programs. These items include, but are
not limited to, permit fees, wash maintenance, ADWR dam inspection and maintenance, street sweeping, storm drain
cleaning and household hazardous waste disposal. Revenues were originally derived from the annual environmental fee
billed to Town residents; however, the Fund is now funded through transfers from the General Fund.
«The Cottonwoods Maintenance District Fund (Fund 550)is a restricted fund which may only be used for maintenance
of the Cottonwoods Maintenance District. Revenues are derived from a secondary property tax.
Town of Fountain Hills | Budget Book 2024 Page 14
Debt Service Funds
Debt Service Funds are established for the payment of principal and interest on bonded indebtedness. Revenues are
derived from a secondary property tax levy, and municipal property lease payments. (The 0.2% of local sales tax previously
dedicated to mountain preserve bonds has been redirected to the Highway User Revenue Fund for the pavement
management program.) Revenues are received in amounts suf cient to pay the annual debt service payment; therefore,
the fund balance will be no less than the annual debt service payment due on July 1 of the new scal year plus an
amount equal to the average annual delinquency factor based on the prior three years’ delinquency rate, categorized as
restricted.
Debt Service Funds include:
·General Obligation Debt Service (Fund 510)
·Eagle Mountain CFD Debt Service (Fund 520)
·Municipal Property Corporation Debt Service (Fund 530)
Capital Project Funds
Capital Project Funds are used for the acquisition and/or construction of major capital items including facilities, heavy
equipment, technology, open space, park improvements, and major road improvements.
«The Capital Projects Fund (Fund 600) revenues are committed revenues derived from excess General Fund revenues
and 50% of the construction related local sales tax. The Capital Projects Fund is the primary funding source for the Town's
capital improvements.
«The Development Fee Funds (Funds 710-770) are restricted funds which may only be used for the planning, design,
and construction of public facilities serving the needs of the new development from which it was collected and
designated as restricted. The Town has developed an Infrastructure Improvement Plan (IIP) that identi es each public
improvement that is proposed to be the subject of a development fee. This IIP is incorporated as part of the Town’s
Capital Improvement Program (CIP).Development Fee funds now only include:
·Fire & Emergency (Fund 720)
·Streets (Fund 730)
·Parks/Recreation (Fund 740)
Internal Service Funds
The Internal Service Funds are used to account for the Town’s business-type activities. These funds are considered self-
supporting in that the services rendered are nanced through user charges or are on a cost reimbursement basis. These
funds are classi ed as having assigned fund balances.
Internal Service Funds include:
·Facilities Replacement Fund (610)
·Technology Replacement Fund (Fund 800)
·Vehicle Replacement Fund (Fund 810)
Town of Fountain Hills | Budget Book 2024 Page 15
Budget Schedule
Nov 18, 2022
Budget Kick-Off Meeting with Staff
Dec 16, 2022
CIP & Facilities Reserve Meeting with Staff
Jan 18, 2023
Beginning of Departmental Budget Meetings with Town Manager
Feb 1, 2023
Mayor's State of the Town Address (Public Welcome)
Feb 7, 2023
Public Outreach/Open House at Town Hall (Public Welcome)
Mar 1, 2023
Town Council Retreat (Public Welcome)
Mar 15, 2023
Town Council Special Session to review Proposed Capital Projects (Public Welcome)
Apr 12, 2023
Town Council Special Session to Review Proposed Budget (Public Welcome)
May 3, 2023
Town Council & Special District Meetings to Adopt Tentative Budgets (Public
Welcome)
Jun 7, 2023
Town Council & Special District Meetings to Hold Public Hearings and Adopt Final
Budgets (Public Welcome)
Jun 21, 2023
Town Council and Special District Meeting(s) to Adopt Tax Levy, if necessary (Public
Welcome)
Town of Fountain Hills | Budget Book 2024 Page 16
Planning Process
A number of planning processes are in place to guide the Town’s decision making. Many of these processes allow for direct
citizen input through public hearings, community meetings or participation in Council-appointed committees. The Town’s
planning processes include:
Planning Process Description
Town Vision, Mission, Goals
and Values
Sets the overall tone of the organization and guides employees in managing the daily
operations of the Town.
General Plan
A guide designed to encourage the most appropriate use of land and resources within
the Town consistent with the interest of the citizens. The General Plan sets forth
goals,objectives, policies and implementation techniques that will guide the
development activity within the Town and promote, preserve and protect the health,
safety, and general welfare of its citizens.
Capital Improvement Program
A ve-year guide to assist in long range planning for the Town’s capital needs. Details
of the adopted Capital Improvement Plan are found in the Capital Improvements
section of this book.
Fiscal Policy Guidelines
Policies guiding the nancial management of the Town of Fountain Hills are approved
by the Town Council to ensure a scally sound government. The adoption of and
compliance with these policies is an important factor in Rating Agency reviews.
Annual Budget Process
Town staff develops a recommended budget. Many of the decisions included in that
recommendation are driven by processes noted above. A summary of the Town’s
budget process can be found below.
Five Year Financial Plan A ve-year nancial forecast is developed annually as a tool to anticipate potential
budget imbalances.
Town of Fountain Hills | Budget Book 2024 Page 17
Budget Process
Mission of the Budget Process
Communication and involvement with citizens and other stakeholders is stressed. The broad nature of the budget
mission allows issues to be addressed that have limited the success of budgeting in the past. Apathy is a serious illness of
government; it is in the best interests of government to have involved stakeholders.
The term stakeholder refers to anyone affected by or who has a stake in government. This term stakeholder includes, but
is not limited to, citizens, customers, elected of cials, management, employees and their representatives, businesses,
vendors, other governments, and the media. It is vital that the budget processes include diverse stakeholders.
Each year, the Town of Fountain Hills budget is developed from the Town Council’s priorities by the Finance Division with
the individual Departments and the Town Manager. Meetings with each Department, the Town Manager and the
Finance Division are held during the months of February/March. After these meetings are completed, a proposed Town-
wide balanced budget is prepared for submittal to the full Town Council and public in April/May.
Recommended Budget Practices
The Town of Fountain Hills budget process is designed to meet citizens’ needs for information and input; decision
makers’ needs for information and advice from citizens on their desired blend of services; and the time line set by the
State of Arizona through the Arizona Budget Law.
The Town of Fountain Hills budget process incorporates the recommended practices promulgated by the National
Advisory Council on State and Local Budgeting (NACSLB) and the Government Finance Of cers Association (GFOA).
Concurrently, Town staff apply diligent effort into improving the processes, decisions and outcomes with each new
budget year. The NACSLB’s practices encourage governments to consider the long-term consequences of actions to
ensure that impacts of budget decisions are understood over a multi-year planning horizon and to assess whether
program and service levels can be sustained.
Budget De nition
All cities and towns in Arizona are required to adopt an annual budget. State law dictates that scal years begin on July 1
and end on June 30. Certain parts of the budget document, such as summaries of revenues and expenditures showing
two years of spending history, are required by State law.
A good budget process is characterized by several essential features:
Incorporates a long-term perspective
Establishes linkages to broad goals
Focuses budget decisions on results and outcomes
Involves and promotes effective communication with stakeholders
Provides incentives to government management and employees
These key characteristics of good budgeting make clear that the budget process is not simply an exercise in balancing
revenues and expenditures one year at a time, but is strategic in nature, encompassing a multi-year nancial and
operating plan that allocates resources on the basis of identi ed goals. A good budget process moves beyond the
traditional concept of line-item expenditure control, providing incentives and exibility to managers that can lead to
improved program ef ciency and effectiveness.
Principles and Elements of the Budget Process
The budget process consists of four broad principles that stem from the de nition and mission previously described.
These principles are as follows:
. A government should have broad goals that provide overall direction for the government and serve as a basis for
decision making.
. A government should have speci c policies, plans, programs and man-agreement strategies to de ne how it will
achieve its long-term goals.
. A nancial plan and budget that moves toward Town achievement of goals, within the constraints of available
resources, should be prepared and adopted.
. Program and nancial performance should be continually evaluated, and adjustments made, to encourage
progress toward achieving goals.
Town of Fountain Hills | Budget Book 2024 Page 18
These principles encompass many functions that spread across a governmental organization. They re ect the fact that
development of a balanced budget is a political and managerial process that also has nancial and technical dimensions.
Each of the principles of the budget process incorporates components or elements that represent achievable results.
These elements help translate the guiding principles into action components. Individual budgetary practices are derived
from these elements. The principles and elements provide a structure to categorize budgetary practices.
The Town of Fountain Hills has broad goals that provide overall direction for the government and serves as a basis for
decision-making.
Assess community needs, priorities, challenges and opportunities
Identify opportunities and challenges for governmental services, capital assets, and management
Develop and disseminate broad goals
Develop approaches to achieve goals – a government should have speci c policies, plans, programs, and
management strategies to de ne how it will achieve its long-term goals
Adopt nancial policies
Develop programmatic, operating, and capital policies and plans
Develop programs and services that are consistent with policies and plans
Develop management strategies
Develop a budget consistent with approaches to achieve goals – a nancial plan and budget that moves toward
achievement of goals, within the constraints of available resources, should be prepared and adopted
Develop a process for preparing and adopting a budget
Develop and evaluate nancial options
Make choices necessary to adopt a budget
Evaluate performance and make adjustments – program and nancial performance should be continually
evaluated, and adjustments made, to encourage progress toward achieving goals
Monitor, measure, and evaluate performance
Make adjustments as needed
When does the “budget season” start?
The budget process typically begins in December or January when the Finance Division begins to review current levels of
service, Council goals and objectives as identi ed at the annual Council retreat, proposed capital improvements, and
nancial forecasts.
In reality, the budget process for the Town is actually an ongoing process. Throughout the scal year, citizens and staff
submit suggestions for new services, regulations, funding sources, and improved service delivery, as well as concerns to
the Town Council and Commissions for discussion, study, and/or implementation. Commissions develop plans for new or
enhanced programs to be included in the following year’s budget proposal.
Implementing, Monitoring, and Amending the Budget
A budget is an annual planning tool — it identi es the Town’s work plan and matches the nancial, material, and human
resources available with the requirements to complete the work plan. The budget includes information about the
organization and identi es the Council policy that directed the budget preparation. Although a budget is often discussed
as a nancial document, the nancial portion means very little without the policy and administrative information that
explains what the organization intends to do with the nancial resources.
In July, the Town staff begins the process of implementing the newly adopted budget and is accountable for budgetary
control throughout the scal year. Revenue and expenditure patterns are examined, compared to budget plans, and
corrective action, if necessary, is taken during the scal year. Town management has access to a monthly budget and
activity report; the Town Council is provided a summary budget report at the end of each quarter disclosing actual
revenue, expenditure, and fund balance performance as compared to the budget.
The Town of Fountain Hills budget is adopted at a Department level and the Capital Improvement Program is adopted at
a project level. Control of each legally adopted annual budget is at the Department level; the Town Manager may, at any
time, transfer any unencumbered appropriation balance or portion thereof between general classi cations of
expenditure (line items) within a Department. The items are reduced by a like amount. At the request of the Town
Manager, the Council may transfer any unencumbered appropriation balance or portion thereof between one
Department to another.
Town of Fountain Hills | Budget Book 2024 Page 19
Pursuant to Arizona Revised Statutes, “No expenditure shall be made for a purpose not included in such budget...”. Thus,
a contingency line item is included within the General Fund to accommodate most unplanned expenditures. The other
option in amending the budget, according to State law, is for the Council to declare an emergency and then transfer the
monies from one line item or Department to another. In essence, any approved Council transfers do amend the budget
although the budget is never reprinted.
What funds are included in this budget?
The accounts of the Town are organized on the basis of funds, each of which is considered a separate accounting entity.
Government resources are allocated to and accounted for in individual funds based on the purposes for which they are to
be spent and the means by which spending activities are controlled. The Town of Fountain Hills appropriates all funds in
its budget process:
·General Fund – revenues and expenditures to carry out basic governmental activities such as police and re, recreation,
planning, legal services, administrative services, etc. (unrestricted).
·Special Revenue Funds – revenues derived from speci c taxes or other earmarked revenue sources, usually required by
statute or ordinance to nance particular activities. Streets (HURF) Fund, grants, and the Excise Tax Funds are examples
of special revenue funds.
·Debt Service Funds – established to account for the accumulation of resources for, and the payment of, general long-
term debt principal and interest. Municipal Property Corporation (MPC) and Community Facilities District (CFD) funds are
included within the debt service funds.
·Capital Projects Funds – to account for the purchase or construction of major capital facilities, heavy equipment, park
improvements and major road improvements. The Capital Projects Fund revenues are derived from excess General Fund
revenues and 50% of the construction related local sales tax. These funds also include the Facilities Replacement Fund
and the Development Fee Funds.
When can a citizen have input into the budget process?
Town staff welcomes comments and suggestions throughout the year. The rst opportunity for the Town Council to
contribute to the budget is during the annual Budget Open House, which is typically held around the beginning of the
calendar year. The proposed budget is presented to the public and Town Council in April/May at which time a public
hearing is held to receive input. This hearing is the opportunity to increase the budget for the next scal year before the
maximum spending amount is established. Once the maximum spending amount is adopted as the tentative budget,
line items can only be exchanged or decreased prior to the budget’s nal adoption in June.
Budgetary and Accounting Basis
The budget is prepared on a budgetary basis of accounting for all fund types. Expenditures are recorded when the
related fund liability is incurred, and revenues are recognized only when they are measurable and available. In all cases,
when goods and services are not received by year-end, the encumbrances lapse. This basis means certain transactions
are recognized in the budget on a basis other than Generally Accepted Accounting Principles (GAAP), which is the basis
used to prepare the Town’s Annual Financial Report (AFR). The major differences between the budgetary and GAAP basis
are:
·Certain revenues, expenditures and transfers are not included on a budgetary basis, but are accrued and reported on a
GAAP basis. For example, increases or decreases in compensated absences are not reported for budgetary purposes, but
are presented as revenues or expenditures on a GAAP basis.
·Depreciation is not budgeted as an expense in budgetary accounting.
·Capital outlays are an expenditure in budgetary accounting and an asset in GAAP.
·Certain debt service principal and interest payments are accounted for as expenditures in the General Fund on a
budgetary basis, but are reported as expenses in the Debt Service Fund on the GAAP basis.
All actual amounts in the budget document are shown on a budgetary basis to facilitate meaningful comparisons.
Town of Fountain Hills | Budget Book 2024 Page 20
Operating and Capital Budget Relationship
Included within the annual budget is a Capital Improvement Program presented on a budgetary basis. Capital project
budget funding sources are matched with budgeted expenditures. Governmental accounting procedures do not require
adequate budget to pay for an entire contract to be available and appropriated in the period in which a contract is
entered. Therefore, expenditures are presented on a budgetary basis which is a cash ow model.
For example, a 180 day construction contract entered into in May of scal year one would have cash expenditures from
May of scal year one through October of scal year two; however, the entire budget for this project would not be
appropriated in scal year one, the year in which the contract was entered. Any unspent funds at scal year-end are
carried forward and budgeted again in scal year two.
Town of Fountain Hills | Budget Book 2024 Page 21
Financial and Related Policies
Financial policies are established and updated by resolutions passed and adopted by the Town Council, as necessary, to
ensure the Town’s nancial security. The following policies provide a foundation of sound nancial principles and internal
controls for the safeguarding of the Town’s nancial resources. For the full resolution and associated policy, click on the
blue hyperlinks below. Visit www.fountainhillsaz.gov (http://www.fountainhillsaz.gov) for more Town information, historical
budgets, and annual nancial reports.
Financial Policies
Resolution 2020-16 (https://www.fountainhillsaz.gov/DocumentCenter/View/3109/Financial-Policies-PDF) adopted by
Town Council on May 5, 2020
The Mayor and Town Council of the Town of Fountain Hills understands that principles of sound nancial management
establish the framework for overall scal planning and management. The principles set forth guidelines for both current
activities and long range planning. Following these principles will enhance the Town’s nancial health as well as its image
and credibility with its citizens, the public in general, bond rating agencies and investors. The policies will be reviewed
periodically to assure the highest standards of scal management. Policy changes will be needed as the Town continues
to grow and becomes more diverse and complex in the services it provides, as well as the organization under which it
operates, to provide these services to its citizens. The Town Manager and staff have the primary role of reviewing and
providing guidance in the nancial area to the Town Council.
Capital Asset Policy
Resolution 2015-31 (https://www.fountainhillsaz.gov/DocumentCenter/View/1527/Capital-Asset-Policy-PDF) adopted by
Town Council on August 6, 2015
The purpose of this Capital Asset Policy is to establish policies and procedures for the Town of Fountain Hills, Arizona
regarding the treatment of all long-lived tangible resources, whether capitalized or expensed. This Policy enumerates
speci c types of long-lived resources and particular activities that may affect, or may be required for, all types of long-
lived tangible resources. This Policy attempts to reconcile modern, professional accounting standards with practical scal
management considerations.
Procurement Policy
Resolution 2016-36 (https://www.fountainhillsaz.gov/DocumentCenter/View/1532/Procurement-Policy-PDF) adopted by
Town Council on December 1, 2016
It is the policy of the Town of Fountain Hills to promote and facilitate economical and timely acquisitions from sources of
supplies, equipment and services necessary for Town Departments to accomplish their assigned responsibilities, while
ensuring a fair and open process that maximizes competition. It is the policy of the Town that the acquisition process is
carried out in compliance with the Town Procurement Code, which is set forth in Article 3-3 of the Fountain Hills Town
Code (the “Procurement Code”) and ordinances and the administrative policies and procedures set forth herein (the
Procurement Policy”). The Town Manager or authorized designee (the Procurement Agent”) is charged with the
responsibility of implementing the Procurement Code and this Procurement Policy. Capitalized terms used in this
Procurement Policy and not otherwise de ned shall have the meaning set forth in the Procurement Code.
Grant Administration Policy
Resolution 2016-19 (https://www.fountainhillsaz.gov/DocumentCenter/View/1531/Grant-Administration-Policy-PDF)
adopted by Town Council on August 18, 2016
The purpose of this grant administration policy is to establish uniform policies and procedures throughout the Town of
Fountain Hills to be used when applying for, accepting and administering federal, state, county, private foundation and
corporate grants, sponsorships and donations. This document describes the grant administration process and identi es
the roles and responsibilities of the Department Directors, Risk Management, Information Technology, Finance and the
Grant Project Manager. De nitions of certain terms can be found in Section III.
Issuance and Post-Issuance Compliance
Resolution 2014-03 (https://www.fountainhillsaz.gov/DocumentCenter/View/1529/Issuance-and-Post-Issuance-
Compliance-PDF) adopted by Town Council on March 20, 2014
Many conditions, restrictions and requirements must be complied with to permit and preserve the tax-exempt, tax credit
or direct federal subsidy treatment of general obligation bonds, revenue bonds, lease-purchase agreements, and other
tax-exempt nancings by the Town of Fountain Hills, Arizona (the "Town"). Prior to issuance, the Town and its bond
Town of Fountain Hills | Budget Book 2024 Page 22
counsel will review the facts and the reasonable expectations to determine if the issue will comply with these conditions,
restrictions and requirements at the time of issuance. There are certain actions the Town must perform after issuance to
preserve the favorable tax treatment and certain actions of the Town after issuance can adversely affect the tax
treatment. In addition, the Town must maintain proper records to demonstrate compliance. Because tax bene ts may be
critical to the investors' decision to purchase the bonds or other obligations, the Town will covenant with the bond
purchasers to comply with all of the conditions, restrictions and requirements throughout the life of the bonds.
Town of Fountain Hills | Budget Book 2024 Page 23
Strategic Plan
FOREWORD BY MAYOR GINNY DICKEY
I am pleased to introduce the Town of Fountain Hills Strategic Plan 2022, a ten-year roadmap that your Town Council,
administrative staff and partner organizations will use in ful lling the goals and supporting tasks necessary to preserve our
distinctive, vibrant community. The Strategic Plan will be integrated into the Town’s daily operations and collaborations. It is the
culmination of ongoing activity over the past eighteen months and
was led by seven community volunteers on the Strategic Planning Advisory Commission. In keeping with the keynote theme of
collaboration the Commission reached out to local stakeholders, businesses, Town staff and
residents during the Plan’s development to solicit feedback and support. Strategic Plan 2022 is designed to remain viable,
exible, and relevant during its life cycle. Its priorities are set to align with the core responsibilities of Town Government while
acknowledging the importance of building partnerships in this evolving age of technological advancements.
Town of Fountain Hills | Budget Book 2024 Page 24
Executive Summary
Overview
The motto for the town of Fountain Hills is “All that is Arizona”. This is certainly an appropriate portrayal of a community that
combines stunning natural beauty with a safe, up-scale, and in many ways, idyllic setting. In Fountain Hills, neighbors share a
commitment to community that makes small town life so appealing, without losing big city advantages. The Town’s Strategic
Planning Advisory Commission, consisting of seven volunteer citizens, sought to fashion a ten-year strategic plan that is
aligned with the community’s priorities and expectations of principled and steady progress without putting at risk the things
that make Fountain Hills such a special place to live.
Strategic Plan Focus
The Strategic Plan focuses on enhancing Fountain Hill's appeal as a small town in the orbit of a large urban environment by
honoring traditional values, environmental uniqueness, stability, sustainability, and exibility in preparing for the future. This is
evident in Fountain Hill's Key Organizational Goals which aim to: improve public areas including infrastructure and Town
facilities; enhance public safety and the overall quality of life, promote economic development, and ensure the Town’s nancial
stability.
Guiding Principles
The principles that guided the Commission through the creation of this plan included the understanding that the various tasks
had to be manageable or attainable by the Town over a 10-year horizon. The progress by the Town in achieving success had to
be measurable over time and lastly this Strategic Plan needed to be impactful and not merely a rehash of projects that the
Town is already working towards.
Planning Acknowledgements
The Commission took into account realities that exist when planning for a small town. First, Fountain Hills has limited resources
and undergoes an annual economic seasonality that creates revenue variability. The Town is blessed with a strong and talented
volunteer base along with its unmatched natural beauty. Lastly, since the Town is essentially surrounded by land that is limited
in its development potential, there is minimal expectations for residential growth.
Community and Stakeholder Input
In approaching the task of writing a strategic plan the Commission rst sought to understand and give voice to the Fountain
Hills citizens, local leaders, and historical documents. The Commission did this by engaging local business, civic, education and
government leaders for input, observations, and experiences. Next the Commission reviewed and assessed the ongoing impact
of the Town’s 2015 strategic plan that was
subsequently updated in 2017. Most importantly, the commission collaborated with the non-pro t volunteer group named
‘Vision Fountain Hills’, to survey over 900 Fountain Hills residents on their thoughts and views of important past, and current
issues. The results of the survey showed that respondents primary community interests were:
Business Development
Technology Services
Town’s Condition
The Environment
Town Finances
Safety
Keynote Themes used in the Plan’s Development
When developing the 2022 Fountain Hills Strategic Plan the Commission held to three important themes throughout the
process. First was the emphasis on collaborative partnering. Wherever possible tasks were constructed in a way to allow
collaboration and/or partnering between the Town and interested stakeholders. Second was the absolute need for
transparency and ownership so that readers of the plan have con dence in the process used in developing relevant strategies
and their effective implementation. Third was their unwavering understanding that stewardship of our local environment was
paramount and must be addressed speci cally and consistently throughout the strategic plan.
Strategic Priorities
The four Strategic Priorities identi ed and expanded upon in this plan, represent the overriding areas of focus:
Targeted Collaborative Economic Development
Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources
Continue to Improve the Public Health, Well-Being, and Safety of our Town
Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of
Life
Town of Fountain Hills | Budget Book 2024 Page 25
Strategic Plan Structure
Underneath the four Strategic Priorities (SP) there are 11 Signature Strategies (SS) and under the Signature Strategies there are
23 Supporting Tasks (ST). Thus, the structure of this plan is built to ow from a Strategic Priority to a Signature Strategy to a
speci c Supporting Task. In this way we can show bi-directionally, both how a Strategic
Priority results in a set of Supporting Tasks and how a speci c Supporting Task ties back to a larger Strategic Priority.
Each Supporting Task is further delineated with an expected timeline to implementation (in years), estimated complexity
(scale of 1-5 with 5 being most complex), and an annotation of the potential for collaboration (y/n) between the Town of
Fountain Hills and a stakeholder or interested party.
Moving Forward
The success of The Town of Fountain Hills Strategic Plan 2022 depends on an effective communications (internal and external)
plan and monitoring process that supports its implementation. Thus, the Strategic Planning Advisory Commission has
included a Communication and Monitoring Plan, (located in the appendices) that lays out avenues of communication between
the Mayor, Town Council, Town Staff, and the Citizens of Fountain Hills concerning the implemention of this Plan.
Strategic Planning Advisory Commission of Fountain Hills
Commissioners:
Chair: John Craft Vice Chair: Patrick Garman
Chad Bernick, Gerard Bisceglia, Mary Edman
Bernie Hoenle, Cynthia Magazine
Town of Fountain Hills | Budget Book 2024 Page 26
Strategic Priorities
. Targeted Collaborative Economic Development
. Signature Strategy - Retain existing businesses and attract new ones
. Supporting Task - Develop and promote an effective brand image to prospective businesses and residents
. Supporting Task - Develop strategies for retaining existing businesses and attracting new one from the
following sectors: 1) Health and Wellness, 2) Professional Services, and 3) S.T.E.M.
. Supporting Task - Continue to maintain an economic development webpage and add a business metrics
database
. Supporting Task - Identify ways to streamline the building permitting process
. Signature Strategy - Lead the formation of collaborative economic development groups
. Supporting Task - Coordinate periodic meetings between the Town of Fountain Hills, Fountain Hills Chamber
of Commerce, Ft. McDowell Yavapai Nation, Salt River Maricopa Pima Indian Community, to discuss the local
expansion of business and tourism opportunities
. Supporting Task - Form a business professional advisory group
. Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources
. Signature Strategy - Maintain transparency by communicating the Town’s nances to the public
. Supporting Task - Hold public meetings twice a year, separate from council meetings, to present the Town’s
nances
. Supporting Task - Conduct a regularly occurring community survey in order to track satisfaction levels with
Town services
. Signature Strategy - Promote the long-term nancial health and stability of the Town
. Supporting Task - Produce and publish a ve-year nancial plan with revenue and expenditure forecasts
. Supporting Task - Update the current Facilities Reserve Study to identify lifecycle replacement and repair of
facilities and infrastructure
. Supporting Task - Utilize the services of an experienced grant researcher and writer
. Signature Strategy - Periodically review Town services to identify opportunities for improving ef ciency and
effectiveness
. Supporting Task - Conduct a feasibility analysis of government services provided by the Town
. Supporting Task - Promote e-government and electronic transactions to improve customer convenience and
operational ef ciencies
. Continue to Improve the Public Health, Well-Being, and Safety of our Town
. Signature Strategy - Promote the natural and built environment of Fountain Hills to improve the public health,
well-being, and safety of the community
. Supporting Task - Continue to expand and connect open space and recreational facilities to create
opportunities for physical activities
. Supporting Task - Work with local environmental organizations in strengthening our community’s
connection with its natural surroundings
. Supporting Task - Incorporate public health, well-being, and safety in Fountain Hills policies when relevant
. Supporting Task - Create and publicize an Environmental Plan for Fountain Hills
. Signature Strategy - Promote Fountain Hills as a community focused on public health, well-being, and safety
. Supporting Task - Support the expansion of preventive health and wellness access within the Fountain Hills
community
. Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and
Quality of Life
. Signature Strategy - Develop an investment plan and schedule to maintain/bring FH’s streets, medians, buildings,
and parks to established standards
. Supporting Task - Develop a detailed Infrastructure Condition Report with a scoring mechanism for
evaluating and reporting the functionality, appearance, and upkeep of the Town’s xed assets
. Signature Strategy - Support local Broadband strategic buildouts and deployment efforts while ensuring the
preservation of conduit and right of way for future technologies
. Supporting Task - Make co-location of broadband a requirement with existing infrastructure planning as a
condition of permit use or where public funding is provided
. Signature Strategy - Increase the ease and safety of multi-use aspects of Fountain Hills roads
. Supporting Task - The Fountain Hills Town Council Subcommittee onPedestrian and Traf c Safety will
continue to identify roads where lack of an interconnected sidewalk system increases risk to pedestrians and
will continue to update and schedule to remedy
. Supporting Task - Develop a comprehensive bicycle master plan. A successful plan will focus on developing a
seamless cycling network that emphasizes short trip distances, multi-modal trips, and is complemented by
encouragement, education, and enforcement programs to increase usage
Town of Fountain Hills | Budget Book 2024 Page 27
. Signature Strategy - Utilize services provided by other government agenciesand outside entities e.g. private
companies, non-pro t organizations, and volunteer groups in evaluating and supporting the health of Fountain
Hills parks
. Supporting Task - Utilize nationally recognized standards for maintenance of the Town's park system
The full Strategic Plan 2022 can be accessed by clicking on the link below.
Town of Fountain Hills | Budget Book 2024 Page 28
BUDGET SUMMARY
Town of Fountain Hills | Budget Book 2024 Page 29
Budget Message
June 6, 2023
The Town of Fountain Hills maintains a conservative approach during the development of its annual budgets. Revenue
estimates are based on historical data using trend analysis and 95% con dence levels. In addition, transaction privilege tax
(TPT), also referred to as sales tax, estimates do not include revenue from incomplete multi-family residential construction
projects. The resulting revenue projections typically underestimate the actual revenues received over the course of the
budgeted year. For example, preliminary unaudited scal year (FY) 2023 General Fund revenues exceeded budgeted amounts
by $3.2M.
Expenditure budgets, on the other hand, start with the various departmental base budgets from the prior year. Each
department then has the opportunity to submit budget supplements to the Town Manager for consideration. If approved by
the Town Manager, the supplement is added to the department's base budget and presented to Council for nal approval.
Departmental budget control is maintained throughout the year and often results in annual budget savings at the end of the
scal year. Preliminary unaudited FY 2023 General Fund expenditures were $2.4M less than budgeted amounts for the year.
At scal year-end, once the annual nancials have been audited by an outside governmental accounting rm, the Town
transfers any excess unassigned General Fund balance to the Capital Project Fund. Excess fund balance is determined by
Council-approved nancial policies. The policy requires that the unassigned fund be used rst to fully fund the Stabilization
(Rainy Day) Fund as well as the General Fund reserve requirements. The remaining excess is then reduced by the amount of
Council-approved transfers to non-capital funds, with the remainder transferred to the Capital Project Fund. This policy ensures
that the Town has adequate operating resources and reserves in case of unforeseen revenue loss or emergencies.
There were many considerations that were taken into account for the upcoming scal year. These included the reduction of
scal stimulus received from the federal and state governments, the effects of monetary policies on in ation and consumer
demand, and the anticipated effects of a potential recession. Each of these considerations were addressed in the Town's
revenue projections, as well as potential expenditures to forego if those projections are not realized.
As required by Arizona Statute, the Town maintained a balanced General Fund budget. The overall adopted budget for FY 2024
decreased by $3.1M to $43.1M, which includes $25.6M for the General Fund. The General Fund is the primary fund for most Town
operations. Not including the $2.5M budgeted as contingency, which is necessary to maintain a balanced General Fund
budget, the operating budget for the Town increased by $782K. This budget also includes appropriations for thirteen other
funds incorporating additional personnel, capital projects, special projects, and operating programs. An additional $1.0M in
contingency was added to the Special Revenue Fund in anticipation of possible grants becoming available during the scal
year.
Long-term nancial plans for the Town use similar approaches to develop both ve-year revenue and ve-year expenditure
forecasts. Capital Improvement Projects are included in the multi-year plan with their expected expenditure amounts. Since
the Town relies heavily on revenue generated from sales within the Town and intergovernmental revenue that is subject to
legislative changes, the Town must use economic and growth assumptions that may or may not be realized. With this in mind,
the assumptions are revised each year based on historical data and any changes to expected capital projects.
All of the above considerations are followed to ensure that the Town remains a conservative steward of nancial resources
while also providing quality services and ensuring public safety. Between its annual budget and subsequent annual nancials,
the Town maintains transparency of all of its nancial activities. All interested parties may view the Town's award-winning
budgets and audited nancials at the Town's public website .
David Pock
Chief Financial Of cer
Town of Fountain Hills | Budget Book 2024 Page 30
Budget Summary
This summary includes the General Fund, Special Revenue Funds, Capital Project Funds, Debt Service Funds, and Internal
Service Funds. According to Arizona State Statute, the General Fund must be balanced between current year revenues and
current year expenditures; however, other funds may use fund balance from prior years to cover current year expenditures. This
summary provides an overall town-wide budget for the scal year.
Revenues by Fund Type
General Fund (Budgeted)$25,585,805 (70.53%)
Special Revenue Funds (Budgeted)$5,743,067 (15.83%)
Capital Projects (Budgeted)$4,946,109 (13.63%)
Internal Service Funds (Budgeted)$2,000 (0.01%)
Debt Service (Budgeted)$1,000 (0.00%)
Expenditures by Fund Type
General Fund (Budgeted)$25,585,805 (59.42%)
Special Revenue Funds (Budgeted)$9,602,251 (22.30%)
Capital Projects (Budgeted)$6,960,292 (16.16%)
Internal Service Funds (Budgeted)$889,700 (2.07%)
Debt Service (Budgeted)$19,760 (0.05%)
FY2024 Revenue & Expenditures by Fund
Town of Fountain Hills | Budget Book 2024 Page 31
FY2021 - FY2024 Revenue Comparison
FY2021 - FY2024 Expenditure Comparison
Five-Year General Fund Projection
Town of Fountain Hills | Budget Book 2024 Page 32
Approved Budget Supplements
Town departments start the annual budgeting process with a base budget. This base budget is the department's current year
budget, minus any one-time expenditures that were approved during the previous budget process. Any increase to the
department's base budget for the next scal year must be submitted to the Town Manager as a budget supplement.
Budget Supplements are divided into the following three categories:
On-Going Non-Personnel
One-Time Non-Personnel
Personnel
These supplements are due to the Finance Division in mid-December for review before they are presented to the Town
Manager in early January. During departmental budget meetings, the Town Manager may seek additional information and
justi cation from staff for the requested supplements. The Town Manager will then make recommendations on which
supplements will be recommended to the Town Council at the Budget Workshop in April. Based on Council direction, staff will
adjust departmental base budgets as needed before the Tentative Budget is presented to Council in May. Again, any necessary
changes requested by Council are incorporated into the Final Budget before its adoption in June.
Town of Fountain Hills | Budget Book 2024 Page 33
Ongoing Non-Personnel Budget Supplements
Ongoing Non-Personnel
Number Request Title Department
Revenue
Source FY24 Costs
Manager
Recommendation Offset?
BA-100-01
Ongoing Food & Beverage
Increase Due to Fire
Department Admin General Fund $1,200.00 $1,200.00
BA-100-02
Ongoing Workers
Compensation Deductibles
Anticipated Due to Fire
Department Admin General Fund $4,000.00 $4,000.00
BA-100-03
Ongoing Payroll System,
Drug, and Background
Screening Fees for Fire
Department Admin General Fund $9,448.00 $9,448.00
BA-100-04
Evening with Santa,
Breakfast with Santa and
Sensitive Santa Comm Svcs Offsets $5,000.00 $5,000.00 (5,000.00)
BA-100-05
Supplement Parks Operating
Supplies Comm Svcs General Fund $14,471.00 $14,471.00
BA-100-06
Supplement Parks Electrical
Repairs and Maintenance Comm Svcs General Fund $10,050.00 $10,050.00
BA-100-07 Supplement Parks Plumbing Comm Svcs General Fund $4,050.00 $4,050.00
BA-100-08
Supplement Avenue Linear
Park Paver Repairs Comm Svcs General Fund $3,000.00 $3,000.00
BA-100-09
Supplement Parks
Landscape Contract Comm Svcs General Fund $20,642.00 $20,642.00
BA-100-10
Supplement Park Irrigation
Parts for Repairs Comm Svcs General Fund $7,700.00 $7,700.00
BA-100-11
Supplement Parks Cleaning
and Janitorial supplies Comm Svcs General Fund $12,482.00 $12,482.00
BA-100-12
Bank Merchant Processing
Fees Comm Svcs General Fund $12,000.00 $12,000.00
BA-100-13
Volunteer Reception Cost
Increase Adjustment Comm Svcs Offsets $4,000.00 $4,000.00 (4,000.00)
BA-100-14
Community Center Holiday
Event Supplement Comm Svcs
General Fund &
Offsets $4,250.00 $4,250.00 (2,000.00)
BA-100-15 Court Conferences Muni Court General Fund $5,000.00 $5,000.00
BA-100-20
Facilities Operations Base
Budget Increase Public Works General Fund $20,000.00 $10,000.00
BA-100-22
Anti-Viral Cleaning/Safety
Supplies Public Works General Fund $3,500.00 $1,500.00
BA-100-23
Facilities Operations Staff
Training Public Works General Fund $3,000.00 $1,500.00
BA-100-24
Town Campus Building Roof
Spot Repairs Public Works General Fund $25,000.00 $25,000.00
BA-100-25 Roof Drain Repairs Public Works General Fund $25,000.00 $25,000.00
BA-100-26
Special Requested Janitorial
Services Public Works General Fund $35,000.00 $35,000.00
Town of Fountain Hills | Budget Book 2024 Page 34
BA-100-27 Driver for Teen Trips Comm Svcs General Fund $1,890.00 $1,890.00
BA-100-28 Music Fest SE 220 Comm Svcs Offsets $5,000.00 $5,000.00 (5,000.00)
BA-100-32 Irish Fest SE210 Comm Svcs
General Fund &
Offsets $6,200.00 $6,200.00 (5,000.00)
BA-100-33
Fourth at the Fountain SE
200 Comm Svcs
General Fund &
Offsets $21,000.00 $21,000.00 (5,000.00)
BA-100-34 Spooky Blast SE 180 Comm Svcs
General Fund &
Offsets $10,200.00 $10,200.00 (5,000.00)
BA-100-36
Concerts on the Avenue Fall
and Spring Comm Svcs General Fund $2,000.00 $2,000.00
BA-100-37 Eggstravaganza SE 130 Comm Svcs General Fund $4,000.00 $4,000.00
BA-100-38 Back to School Bash SE 110 Comm Svcs General Fund $1,000.00 $1,000.00
BA-100-39 Turkey Trot SE 100 Comm Svcs Offsets $23,460.00 $23,460.00 (23,460.00)
BA-100-46
Graphic Designer-Digital
Media Consultant Admin General Fund $10,000.00 $10,000.00
BA-100-52
Golden Eagle Park- Irrigation
Reservoir Lease Comm Svcs General Fund $6,000.00 $4,000.00
BA-100-53 FD Start Up Fire & EMS General Fund $312,240.00 $312,240.00
BA-100-55 2023 Bond Election Town Clerk General Fund $25,000.00 $25,000.00
BA-300-01 Downtown Advertising Econ Dev
Downtown
Strat. Fund $5,000.00 $5,000.00
BA-300-02 Downtown Placemaking Econ Dev
Downtown
Strat. Fund $50,000.00 $25,000.00
BA-310-02 Econ Dev Marketing Econ Dev Economic Dev $15,000.00 $15,000.00
BA-320-01
Tourism Marketing
Enhancements Econ Dev Tourism $17,000.00 $17,000.00
BA-320-02 Visitor Analysis Software Econ Dev Tourism $16,000.00 $16,000.00
BA-410-01 Fountain of Light Insurance Comm Svcs Public Art $2,112.00 $2,112.00
$761,895.00 $721,395.00 (54,460.00)
Town of Fountain Hills | Budget Book 2024 Page 35
One-Time Non-Personnel Supplements
One-Times
Number Request Title Department
Revenue
Source FY24 Costs
Manager
Recommended
100-01
One-Time Fire Department
Drug and Background
Screenings Admin General Fund $1,400.00 $1,400.00
100-02
Community Center Dance
Floor Comm Svcs General Fund $24,000.00 $24,000.00
100-03
Supplement Fountain Park
Amphitheater
Erosion/Landscape Repairs Comm Svcs General Fund $30,000.00 $30,000.00
100-04
Supplement Adero Trailhead
Entrance Comm Svcs General Fund $15,000.00 $15,000.00
100-06
Civil Engineering Inspector
Traf c Signal Certi cation Public Works General Fund $2,000.00 $2,000.00
420-01
Security Camera in Safe
Room Muni Court
Court
Enhancement $3,000.00 $3,000.00
420-02
Courtroom Benches-
Re nishing Muni Court
Court
Enhancement $1,600.00 $1,600.00
$77,000.00 $77,000.00
Personnel Supplements
Ongoing Personnel
Request Number Request Title Department FY24 Costs
Manager
Recommended
BA-100-40 Human Resources Analyst Admin $102,575 $102,575
BA-100-42 Volunteer Coordinator Reclassi cation Comm Svcs $9,715 $9,715
BA-100-43 Reclassi cation to Park Supervisor Comm Svcs $11,261 $11,261
BA-100-44 Information Technology Support Specialist to F/T Admin $38,591 $38,591
BA-100-45 Court Clerk to Senior Clerk Muni Court $6,207 $6,207
BA-100-47 Recreation Assistant Comm Svcs $22,429 $22,429
BA-100-54 FD Start Up Personnel Fire & EMS $1,898,045 $1,898,045
$2,088,822 $2,088,822
Recommended Supplement Summary
Total On-Going: $ 666,935
Total One-Times: 77,000
Total Personnel: 2,088,822
Total All Recommendations: $ 2,832,757
Town of Fountain Hills | Budget Book 2024 Page 36
FUND SUMMARIES
Town of Fountain Hills | Budget Book 2024 Page 37
All Funds
Summary
This summary includes the General Fund, Special Revenue Funds, Capital Project
Funds, Debt Service Funds, and Internal Service Funds. According to Arizona State
Statute, the General Fund must be balanced between current year revenues and
current year expenditures; however, other funds may use fund balance from prior
years to cover current year expenditures. This summary provides an overall town-wide
budget for the scal year.
Summary
The Town of Fountain Hills is projecting $36.28M of revenue in FY2024, which represents a 14.7% decrease over the prior year.
Budgeted expenditures are projected to decrease by 6.7% or $3.08M to $43.06M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$10M
$20M
$30M
$40M
$50M
All Funds Comprehensive Summary
Beginning Fund Balance:$20,525,714 $24,363,796 $32,658,184 $31,526,906
Revenues
Taxes $16,409,104 $18,071,248 $17,699,552 $15,836,734
Transfers In $632,147 $396,600 $390,575 $419,994
Intergovernmental Revenue $12,713,330 $14,121,557 $22,397,333 $18,114,389
Licenses & Permits $1,292,441 $2,040,079 $1,241,099 $1,149,758
Leases & Rents $366,455 $301,890 $299,872 $277,278
Charges For Services $90,660 $171,020 $443,475 $444,215
Other $319,954 $428,668 $136,265 $172,575
Fines & Forfeitures $239,191 $223,965 $254,000 $233,000
Investment Earnings $51,592 -$419,006 $55,692 $50,032
Total Revenues:$32,114,874 $35,336,020 $42,917,863 $36,697,975
Expenditures
Payroll Expenses $5,316,433 $5,723,877 $6,676,566 $9,446,771
Dues & Memberships $279,145 $79,587 $121,041 $115,274
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Town of Fountain Hills | Budget Book 2024 Page 38
Meetings & Training $17,227 $50,314 $143,738 $150,133
Maintenance & Repair $4,092,846 $3,502,207 $5,508,855 $6,811,134
Utilities $719,306 $780,607 $802,609 $822,689
Contractual Services $11,181,261 $11,943,253 $12,978,053 $12,285,203
Supplies $257,043 $250,934 $339,181 $450,768
Equipment/Improvemen $443,487 $827,830 $269,060 $572,160
Damages/Vandalism $29,992 $25,177 $53,000 $53,000
Internal Service $632,366 $397,754 $394,324 $419,913
Contingency $0 $0 $10,942,809 $4,976,382
Capital Expenditures $4,758,055 $3,828,700 $7,897,700 $6,934,631
Debt Service $407,465 $500 $15,550 $19,750
Total Expenditures:$28,134,627 $27,410,740 $46,142,486 $43,057,808
Total Revenues Less Expenditures:$3,980,247 $7,925,280 -$3,224,623 -$6,359,833
Ending Fund Balance:$24,505,961 $32,289,077 $29,433,561 $25,167,073
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Town of Fountain Hills | Budget Book 2024 Page 39
Revenue by Fund
2024 Revenue by Fund
General Fund (70.5%)General Fund (70.5%) General Fund (70.5%)
Special Revenue Funds (15.8%)Special Revenue Funds (15.8%) Special Revenue Funds (15.8%)
Capital Projects (13.6%)Capital Projects (13.6%) Capital Projects (13.6%)
Internal Service Funds (0.006%)Internal Service Funds (0.006%) Internal Service Funds (0.006%)
Debt Service (0.003%)Debt Service (0.003%) Debt Service (0.003%)
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
General Fund
General Fund $22,162,647 $24,611,980 $24,804,255 $25,585,805 3.2%
Total General Fund:$22,162,647 $24,611,980 $24,804,255 $25,585,805 3.2%
Debt Service
GO Bond Debt Serv $26,073 $270 $1,200 $600 -50%
Eagle Mtn CFD Debt Serv $394,943 $4,900 $1,480 $100 -93.2%
MPC Debt Serv $29 $17 $100 $300 200%
Total Debt Service:$421,045 $5,188 $2,780 $1,000 -64%
Capital Projects
Capital Projects Fund $1,093,900 $746,973 $1,221,951 $4,463,319 265.3%
Public Art Fund $56 $110 $100,240 $100,240 0%
Fire/EMS Dev Fee $63,387 $28,624 $16,221 $13,780 -15%
Streets Dev Fee $77,874 $258,734 $240,438 $201,740 -16.1%
Park/Rec Dev Fee $257,704 $310,687 $205,348 $167,030 -18.7%
Total Capital Projects:$1,492,921 $1,345,128 $1,784,198 $4,946,109 177.2%
Special Revenue Funds
Streets Fund $3,674,622 $3,928,480 $4,017,557 $3,909,198 -2.7%
Name FY2021
Actual
FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 40
Downtown Strategy Fund $133,538 $115,179 $121,015 $107,062 -11.5%
Economic Development
Fund $439,067 $493,697 $479,261 $426,087 -11.1%
Tourism Fund $49,039 $70,536 $65,180 $65,180 0%
Special Revenue Fund $3,006,984 $4,425,914 $11,190,000 $1,190,000 -89.4%
Court Enhancement Fund $28,478 $26,748 $49,900 $33,300 -33.3%
Environmental Fund $40,590 $12,340 $2,400 $2,400 0%
Cottonwoods Maint Dist $6,481 $6,633 $8,742 $9,840 12.6%
Total Special Revenue Funds:$7,378,799 $9,079,529 $15,934,055 $5,743,067 -64%
Internal Service Funds
Facilities Reserve Fund $15,556 -$106,915 $1,000 $1,000 0%
Technology Repl Fund $65,012 $66,912 $65,017 $62,000 -4.6%
Vehicle/Equip Repl Fund $578,894 $334,200 $326,558 $358,994 9.9%
Total Internal Service Funds:$659,462 $294,196 $392,575 $421,994 7.5%
Total:$32,114,874 $35,336,020 $42,917,863 $36,697,975 -14.5%
Name FY2021
Actual
FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 41
Expenditures by Fund
2024 Expenditures by Fund
General Fund (59.4%)General Fund (59.4%) General Fund (59.4%)Special Revenue Funds (22.3%)Special Revenue Funds (22.3%) Special Revenue Funds (22.3%)
Capital Projects (16.2%)Capital Projects (16.2%) Capital Projects (16.2%)
Internal Service Funds (2.1%)Internal Service Funds (2.1%) Internal Service Funds (2.1%)
Debt Service (0.05%)Debt Service (0.05%) Debt Service (0.05%)
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
General Fund
General Fund $14,234,746 $14,112,368 $24,804,255 $25,585,805 3.2%
Total General Fund:$14,234,746 $14,112,368 $24,804,255 $25,585,805 3.2%
Debt Service
GO Bond Debt Serv $0 $0 $350 $350 0%
Eagle Mtn CFD Debt Serv $407,044 $588 $14,200 $18,900 33.1%
MPC Debt Serv $510 $10 $1,010 $510 -49.5%
Total Debt Service:$407,554 $598 $15,560 $19,760 27%
Capital Projects
Capital Projects Fund $4,517,462 $3,581,668 $8,149,040 $6,918,531 -15.1%
Public Art Fund $71,712 $22,468 $144,649 $41,761 -71.1%
Park/Rec Dev Fee $40,000 $0 $0 $0 0%
Total Capital Projects:$4,629,174 $3,604,136 $8,293,689 $6,960,292 -16.1%
Special Revenue Funds
Streets Fund $4,404,058 $3,268,623 $5,908,110 $7,048,280 19.3%
Downtown Strategy Fund $99,559 $46,358 $65,200 $85,200 30.7%
Name FY2021
Actual
FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 42
Economic Development
Fund $223,310 $176,753 $225,920 $229,630 1.6%
Tourism Fund $166,420 $144,535 $277,114 $354,029 27.8%
Special Revenue Fund $2,982,275 $4,417,474 $5,190,000 $1,190,000 -77.1%
Court Enhancement Fund $35,052 $19,495 $89,850 $54,600 -39.2%
Environmental Fund $440,666 $611,382 $627,100 $627,024 0%
Cottonwoods Maint Dist $4,898 $16,848 $12,388 $13,488 8.9%
Total Special Revenue Funds:$8,356,238 $8,701,469 $12,395,682 $9,602,251 -22.5%
Internal Service Funds
Facilities Reserve Fund $434,166 $867,619 $550,000 $550,000 0%
Technology Repl Fund $19,224 $43,971 $50,000 $50,000 0%
Vehicle/Equip Repl Fund $53,525 $80,580 $33,300 $289,700 770%
Total Internal Service Funds:$506,915 $992,170 $633,300 $889,700 40.5%
Total:$28,134,627 $27,410,740 $46,142,486 $43,057,808 -6.7%
Name FY2021
Actual
FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 43
General Fund
The General Fund (Fund 100) is the primary operating fund of the Town and ac-
counts for the resources and uses of various Fountain Hills departments. It exists
to account for the nancing of services traditionally associated with local
government. These services include police and re protection, development
services (planning & zoning/building safety/code enforcement/GIS), public works
(facilities/ engineering), community services (parks and recreation/community
center/senior services), general administration, and any other activity for which a
special fund has not been created. Governmental accounting requires the
General Fund be used for all nancial resources except those required to be
accounted for in another fund and have designations of non-spendable,
restricted, committed, assigned or unassigned.
Summary
The Town of Fountain Hills is projecting $25.59M of revenue in FY2024, which represents a 3.2% increase over the prior year.
Budgeted expenditures are projected to increase by 3.2% or $781.55K to $25.59M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
$25M
$30M
As required by state statute, the General Fund is required to have a balanced budget between revenues and expenditures.
The budget process begins by forecasting the various revenues to be received in the General Fund for the scal year, and
this number becomes the upper limit for expenditures. If the departmental base budgets, along with any approved
supplements, fall below this upper limit, a contingency line item is added to the General Government department to
balance the fund. The amount included in the contingency line cannot be used unless revenues are meeting expectations
for the scal year and Council approves a budget transfer during a public meeting. If the departmental base budgets exceed
the forecasted revenues, then the expenditures must be reduced until they equal the revenue amount.
Since scal year 2020, the Town's General Fund has received more revenue than forecast and spent less than what was
budgeted. Also in scal year 2020, the Town amended its Financial Policies (Res 2020-16 ) to clarify year-end reserve
balances and prioritize maintaining those reserves over making transfers to other Town funds. The revised policies require
that 20% of the average General Fund revenues over the past ve scal years be maintained in the Stability (Rainy Day)
Fund. It also requires another 20% to be held in the General Fund as Unassigned Fund Balance to ensure operating funds
are available from year-to-year. Once these two requirements are met, then Council approved funding transfers can be
made to other funds (i.e. Streets Fund, Environmental Fund, etc.). Any excess fund balance, after reserve requirements are
satis ed and funding transfers are made, is transferred to the Capital Project Fund for one-time capital expenditures.
Town of Fountain Hills | Budget Book 2024 Page 44
Revenues by Source
General Fund revenues are obtained using trend forecasts for transaction privilege (sales) tax, state estimates received from
the League of Arizona Cities and Towns for state-shared revenues, and estimates made by departments for fees and charges
collected by the Town. These revenue sources are explained further below.
Since the Town does not collect a primary or secondary property tax, the entire "Taxes" section in the chart below is
from the collection of the Town's portion of the sales tax. The current sales tax rate for the Town is 2.9%, except for
long-term residential rentals that are assessed at 1.6%. Hotels and short-term (vacation) rentals are also assessed, in
addition to the 2.9%, an additional bed tax of 4%.
All state-shared revenue received by the General Fund is shown in the "Intergovernmental Revenue" section below.
State-shared revenues received by the General Fund include a formula-based amount of the state's income tax, sales
tax, and vehicle license tax. The formula for these revenues is based on the Town's population and changes from year-
to-year.
All other categories of revenue shown in the chart below represent fees and charges for services provided by the Town,
property rental revenue, and court nes.
Projected 2024 Revenues by Source
Taxes (52.9%)Taxes (52.9%) Taxes (52.9%)Intergovernmental Revenue (40.6%)Intergovernmental Revenue (40.6%) Intergovernmental Revenue (40.6%)
Licenses & Permits (3%)Licenses & Permits (3%) Licenses & Permits (3%)
Leases & Rents (1.1%)Leases & Rents (1.1%) Leases & Rents (1.1%)
Charges For Services (1%)Charges For Services (1%) Charges For Services (1%)
Fines & Forfeitures (0.8%)Fines & Forfeitures (0.8%) Fines & Forfeitures (0.8%)
Other (0.6%)Other (0.6%) Other (0.6%)
Revenues in the General Fund are expected to rise slightly for the coming scal year. Taxable sales have remained
strong across multiple categories; however, there is a possibility of a recession in the coming scal year. Based on that
possibility, revenues for the General Fund are not expected to grow at the same rate as prior years.
State-shared revenues will also increase, mostly due to a change in the formula for Urban Revenue Sharing made by
the state legislature. As a result of the lowered income tax rates, the legislature increased the percentage of income
tax receipts that are distributed to local governments.
The other categories of revenue are fairly consistent with the prior year.
Town of Fountain Hills | Budget Book 2024 Page 45
Budgeted and Historical 2024 Revenues by Source
Millions Investment Earnings
OtherFines & Forfeitures
Charges For Services
Leases & RentsLicenses & PermitsIntergovernmental Revenue
Taxes
FY2020
FY2021
FY2022
FY2023
FY2024
$-5
$0
$5
$10
$15
$20
$25
$30
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Taxes $13,366,807 $15,342,729 $14,751,223 $13,544,799 -8.2%
Intergovernmental Revenue $6,995,548 $6,946,834 $8,393,328 $10,387,730 23.8%
Licenses & Permits $853,654 $1,433,168 $782,092 $770,208 -1.5%
Leases & Rents $366,455 $301,890 $299,872 $277,278 -7.5%
Charges For Services $83,583 $167,478 $243,475 $244,215 0.3%
Other $260,869 $371,520 $105,265 $141,575 34.5%
Fines & Forfeitures $210,882 $197,381 $205,000 $200,000 -2.4%
Investment Earnings $24,849 -$149,021 $24,000 $20,000 -16.7%
Total Revenue Source:$22,162,647 $24,611,980 $24,804,255 $25,585,805 3.2%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 46
Expenditures by Department
General Fund expenditures are budgeted by department, and in the case of the Administration Department, by division.
Currently, the Town consists of the following departments and Administration divisions:
Mayor & Council
Administration
Town Manager
Information Technology
Town Clerk
Administrative Services (HR & Risk Mgt.)
Finance
Public Information
Legal Services
Purchasing
General Government
Municipal Court
Public Works
Development Services
Community Services
Fire & Emergency Medical Services
Law Enforcement
Budgeted Expenditures by Department
Law Enforcement (25%)Law Enforcement (25%) Law Enforcement (25%)
Fire & Emergency Med (21.8%)Fire & Emergency Med (21.8%) Fire & Emergency Med (21.8%)
Community Services (15.2%)Community Services (15.2%) Community Services (15.2%)
General Government (12.7%)General Government (12.7%) General Government (12.7%)
Administration (11.5%)Administration (11.5%) Administration (11.5%)
Public Works (6.4%)Public Works (6.4%) Public Works (6.4%)
Development Services (5.2%)Development Services (5.2%) Development Services (5.2%)
Municipal Court (1.9%)Municipal Court (1.9%) Municipal Court (1.9%)
Mayor & Council (0.3%)Mayor & Council (0.3%) Mayor & Council (0.3%)
Note: The percentage shown above for the General Government Department includes $2.5M in contingency. This amount is
required in order to present a balanced budget for the General Fund. Since it is included, it affects the percentages of
departmental budgets by increasing the overall amount of the total budget. For example, if the contingency is removed,
then the General Government Department would only represent 3% of the overall General Fund budget. Additionally, the
proportion of other departments would increase when the contingency amount is removed.
Town of Fountain Hills | Budget Book 2024 Page 47
Budgeted and Historical Expenditures by Department
Millions
Mayor & Council
Municipal CourtDevelopment Services
Public Works
AdministrationGeneral GovernmentCommunity Services
Fire & Emergency Med
Law Enforcement
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$5
$10
$15
$20
$25
$30
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
The following table contains historical amounts by department and the percentage change between scal year 2023 and
scal year 2024. Individual departments with an increase over 10% are detailed as follows:
Administration:
Cost of Living Adjustment for all positions
Addition of 2 full-time positions, 2 part-time positions, and increased an existing part-time position to full-time
Multiple supplements approved for various divisions to offset in ation costs
Municipal Court:
Cost of Living Adjustment for all positions
Increased budget for additional conferences and trainings
Fire & Emergency Medical:
Rural Metro contract ending on 12/31/2023
Required technology and personal protective equipment being purchased
All Fire Department personnel (34 full-time positions) will be paid through General Fund beginning on 1/1/2024
Law Enforcement:
Annual contract with Maricopa County Sheriffs Of ce increased by 17%
Expenditures
Mayor & Council $50,769 $62,684 $76,619 $65,494 -14.5%
Administration $2,044,524 $2,311,235 $2,672,360 $2,948,360 10.3%
General Government $753,253 $884,814 $5,141,607 $3,238,088 -37%
Municipal Court $378,994 $408,115 $446,749 $495,409 10.9%
Public Works $1,085,908 $1,125,503 $1,497,800 $1,642,802 9.7%
Development Services $939,892 $1,052,527 $1,359,678 $1,318,663 -3%
Community Services $2,536,068 $3,095,977 $3,695,572 $3,898,569 5.5%
Fire & Emergency Med $3,092,450 $1,126,933 $4,457,834 $5,589,825 25.4%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 48
Law Enforcement $3,352,889 $4,044,580 $5,456,036 $6,388,595 17.1%
Total Expenditures:$14,234,746 $14,112,368 $24,804,255 $25,585,805 3.2%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contractual Services (42.8%)Contractual Services (42.8%) Contractual Services (42.8%)
Payroll Expenses (33.3%)Payroll Expenses (33.3%) Payroll Expenses (33.3%)
Contingency (11.6%)Contingency (11.6%) Contingency (11.6%)
Maintenance & Repair (3.5%)Maintenance & Repair (3.5%) Maintenance & Repair (3.5%)
Utilities (2.7%)Utilities (2.7%) Utilities (2.7%)
Equipment/Improvemen (2%)Equipment/Improvemen (2%) Equipment/Improvemen (2%)
Supplies (1.6%)Supplies (1.6%) Supplies (1.6%)
Internal Service (1.4%)Internal Service (1.4%) Internal Service (1.4%)
Meetings & Training (0.5%)Meetings & Training (0.5%) Meetings & Training (0.5%)
Town of Fountain Hills | Budget Book 2024 Page 49
Budgeted and Historical Expenditures by Expense Type
Millions
Damages/Vandalism
Capital Expenditures
Dues & MembershipsMeetings & TrainingInternal Service
Supplies
Equipment/ImprovemenUtilities
Maintenance & Repair
ContingencyPayroll ExpensesContractual Services
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$5
$10
$15
$20
$25
$30
The following table contains historical amounts by expenditure category and the percentage change between scal year
2023 and scal year 2024. Individual categories with an increase over 10% is detailed as follows:
Payroll Expenses: 7% cost of living adjustment across all departments (except the Town Manager division) and addition
of Fire Department personnel beginning in January 2024
Maintenance & Repair: Increase to Facilities Operations' base budget and additional budget for re apparatus
maintenance
Supplies: Increase to Facilities Operations' base budget
Equipment/Improvements: Initial re department purchases of technology and equipment
Expense Objects
Payroll Expenses $4,487,979 $4,941,659 $5,756,074 $8,526,349 48.1%
Dues & Memberships $252,899 $64,187 $86,882 $90,440 4.1%
Meetings & Training $12,457 $41,724 $131,118 $140,013 6.8%
Maintenance & Repair $448,668 $893,647 $736,865 $906,519 23%
Utilities $587,312 $646,895 $659,153 $679,233 3%
Contractual Services $7,493,888 $6,780,795 $11,837,430 $10,961,420 -7.4%
Supplies $223,005 $232,600 $307,106 $418,693 36.3%
Equipment/Improvemen $134,515 $119,596 $196,510 $506,160 157.6%
Damages/Vandalism $1,172 $11,963 $13,000 $13,000 0%
Internal Service $563,818 $330,546 $324,148 $348,396 7.5%
Contingency $0 $0 $4,579,969 $2,979,582 -34.9%
Capital Expenditures $29,034 $48,757 $176,000 $16,000 -90.9%
Total Expense Objects:$14,234,746 $14,112,368 $24,804,255 $25,585,805 3.2%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 50
Fund Balance
Fund balance is one indicator of the Town's nancial health. Although the Town has maintained a Stabilization (Rainy Day)
Fund as part of the General Fund for many years, updated Financial Policies were needed to further clarify the timing and
priority of funding it. These updates were made in May 2020 with the adoption of Resolution 2020-16. Beginning that scal
year, additional reserve requirements were implemented to ensure the continuity of funding across scal years. As shown
below, a 20% minimum unassigned fund balance was instituted. Both the Stabilization Fund and the Unassigned fund
balance reserve are based on a rolling ve-year average of General Fund revenues, each 20% of that average.
Projections
Nonspendable Committed Unassigned
FY2020 FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Unassigned $5,528,744 $10,958,102 $9,438,232 $5,266,833 -44.2%
Committed $3,086,699 $3,296,434 $3,595,599 $3,980,307 10.7%
Nonspendable $11,400 $27,288 $51,309 $0 -100%
Total Fund Balance:$8,626,843 $14,281,824 $13,085,141 $9,247,140 -29.3%
Town of Fountain Hills | Budget Book 2024 Page 51
Special
Revenue
Funds
Special Revenue Funds are used to account for the proceeds of speci c revenue
sources that are legally restricted to expenditures for speci ed purposes,
designated as committed or restricted. The Town maintains the following Special
Revenue funds:
Streets Fund
Downtown Strategy Fund
Economic Development Fund
Tourism Fund
Special Revenue (Grants) Fund
Public Art Fund
Court Enhancement Fund
Environmental Fund
Cottonwoods Maintenance District Fund
Summary
The Town of Fountain Hills is projecting $5.84M of revenue in FY2024, which represents a 63.6% decrease over the prior year.
Budgeted expenditures are projected to decrease by 23.1% or $2.9M to $9.64M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
Note: The following pages provide summarized graphical information across all Special Revenue funds. Revenue and
expenditure details are available in the Fund Summaries for each individual fund following this summary section.
Revenue by Fund
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Public Art Fund $56 $110 $100,240 $100,240 0%
Special Revenue Funds
Streets Fund $3,674,622 $3,928,480 $4,017,557 $3,909,198 -2.7%
Downtown Strategy Fund $133,538 $115,179 $121,015 $107,062 -11.5%
Name FY2021
Actual
FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 52
Economic Development
Fund $439,067 $493,697 $479,261 $426,087 -11.1%
Tourism Fund $49,039 $70,536 $65,180 $65,180 0%
Special Revenue Fund $3,006,984 $4,425,914 $11,190,000 $1,190,000 -89.4%
Court Enhancement Fund $28,478 $26,748 $49,900 $33,300 -33.3%
Environmental Fund $40,590 $12,340 $2,400 $2,400 0%
Cottonwoods Maint Dist $6,481 $6,633 $8,742 $9,840 12.6%
Total Special Revenue Funds:$7,378,799 $9,079,529 $15,934,055 $5,743,067 -64%
Total:$7,378,855 $9,079,639 $16,034,295 $5,843,307 -63.6%
Name FY2021
Actual
FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Fund
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Public Art Fund $71,712 $22,468 $144,649 $41,761 -71.1%
Special Revenue Funds
Streets Fund $4,404,058 $3,268,623 $5,908,110 $7,048,280 19.3%
Downtown Strategy Fund $99,559 $46,358 $65,200 $85,200 30.7%
Economic Development
Fund $223,310 $176,753 $225,920 $229,630 1.6%
Tourism Fund $166,420 $144,535 $277,114 $354,029 27.8%
Special Revenue Fund $2,982,275 $4,417,474 $5,190,000 $1,190,000 -77.1%
Court Enhancement Fund $35,052 $19,495 $89,850 $54,600 -39.2%
Environmental Fund $440,666 $611,382 $627,100 $627,024 0%
Cottonwoods Maint Dist $4,898 $16,848 $12,388 $13,488 8.9%
Total Special Revenue Funds:$8,356,238 $8,701,469 $12,395,682 $9,602,251 -22.5%
Total:$8,427,950 $8,723,937 $12,540,331 $9,644,012 -23.1%
Name FY2021
Actual
FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Payroll Expenses $828,454 $782,217 $920,492 $920,422 0%
Dues & Memberships $26,236 $15,390 $34,149 $24,824 -27.3%
Meetings & Training $4,771 $8,590 $12,620 $10,120 -19.8%
Maintenance & Repair $3,490,268 $2,447,046 $4,771,990 $5,904,615 23.7%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 53
Utilities $131,994 $133,713 $143,456 $143,456 0%
Contractual Services $3,639,758 $5,150,959 $1,137,823 $1,320,983 16.1%
Supplies $34,038 $18,335 $32,075 $32,075 0%
Equipment/Improvemen $16,081 $74,068 $27,550 $21,000 -23.8%
Damages/Vandalism $28,819 $13,214 $40,000 $40,000 0%
Internal Service $68,548 $67,208 $70,176 $71,517 1.9%
Contingency $0 $0 $5,350,000 $1,155,000 -78.4%
Capital Expenditures $158,981 $13,196 $0 $0 0%
Total Expense Objects:$8,427,950 $8,723,937 $12,540,331 $9,644,012 -23.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 54
Streets Fund
The Streets (HURF) Fund (Fund 200) is funded by 0.2% of local sales tax and
State-shared revenues. The State of Arizona taxes motor fuels and collects a
variety of fees and charges relating to the registration and operation of motor
vehicles. These revenues are deposited in the Arizona Highway User Revenue
Fund (HURF) and are then distributed to the cities, towns, and counties and to
the State Highway Fund. This fund may only be used for street and highway
purposes and is a restricted fund.
Summary
The Town of Fountain Hills is projecting $3.91M of revenue in FY2024, which represents a 2.7% decrease over the prior year.
Budgeted expenditures are projected to increase by 19.3% or $1.14M to $7.05M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
Town of Fountain Hills | Budget Book 2024 Page 55
Revenues by Source
Projected 2024 Revenues by Source
Intergovernmental Revenue (69.2%)Intergovernmental Revenue (69.2%) Intergovernmental Revenue (69.2%)
Taxes (27.2%)Taxes (27.2%) Taxes (27.2%)
Charges For Services (2.6%)Charges For Services (2.6%) Charges For Services (2.6%)
Other (0.8%)Other (0.8%) Other (0.8%)
Investment Earnings (0.3%)Investment Earnings (0.3%) Investment Earnings (0.3%)
Budgeted and Historical 2024 Revenues by Source
Millions
Investment Earnings
OtherCharges For Services
TaxesIntergovernmental Revenue
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$1
$2
$3
$4
$5
The budgeted decrease in tax revenue for FY 2024 is due to the possibility of a recession during the year, which would result
in slower growth of taxable sales.
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Town of Fountain Hills | Budget Book 2024 Page 56
Revenue Source
Taxes $1,079,813 $1,217,983 $1,197,552 $1,064,618 -11.1%
Intergovernmental Revenue $2,584,538 $2,681,119 $2,679,005 $2,703,580 0.9%
Charges For Services $7,077 $3,542 $100,000 $100,000 0%
Other $2,460 $19,616 $31,000 $31,000 0%
Investment Earnings $734 $6,219 $10,000 $10,000 0%
Total Revenue Source:$3,674,622 $3,928,480 $4,017,557 $3,909,198 -2.7%
NameName FY2021 ActualFY2021 Actual FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Maintenance & Repair (75.5%)Maintenance & Repair (75.5%) Maintenance & Repair (75.5%)
Contractual Services (9.5%)Contractual Services (9.5%) Contractual Services (9.5%)
Payroll Expenses (9.3%)Payroll Expenses (9.3%) Payroll Expenses (9.3%)
Utilities (2%)Utilities (2%) Utilities (2%)
Contingency (1.4%)Contingency (1.4%) Contingency (1.4%)
Internal Service (1%)Internal Service (1%) Internal Service (1%)
Damages/Vandalism (0.6%)Damages/Vandalism (0.6%) Damages/Vandalism (0.6%)
Supplies (0.3%)Supplies (0.3%) Supplies (0.3%)
Town of Fountain Hills | Budget Book 2024 Page 57
Budgeted and Historical Expenditures by Expense Type
Millions
Capital Expenditures
Meetings & Training
Dues & MembershipsEquipment/ImprovemenSupplies
Damages/Vandalism
Internal ServiceContingency
Utilities
Payroll ExpensesContractual ServicesMaintenance & Repair
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$2
$4
$6
$8
The following table contains historical amounts by expenditure type and the percentage change between scal year 2023
and scal year 2024. Individual expenditure categories with an increase over 10% are detailed as follows:
Maintenance & Repair:
$1M increase in Pavement Maintenance
Contractual Services:
Increase to Traf c Signal contract
Increase to Landscaping contracts
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Payroll Expenses $564,529 $592,167 $653,387 $658,909 0.8%
Dues & Memberships $4,413 $2,621 $11,750 $11,750 0%
Meetings & Training $0 $205 $0 $0 0%
Maintenance & Repair $3,168,790 $1,947,862 $4,214,665 $5,322,410 26.3%
Utilities $131,624 $133,713 $141,406 $141,406 0%
Contractual Services $408,274 $433,266 $543,805 $666,705 22.6%
Supplies $22,654 $14,956 $22,745 $22,745 0%
Equipment/Improvemen $10,428 $67,384 $17,000 $17,000 0%
Damages/Vandalism $28,819 $13,214 $40,000 $40,000 0%
Internal Service $64,526 $63,235 $63,352 $67,355 6.3%
Contingency $0 $0 $200,000 $100,000 -50%
Total Expense Objects:$4,404,058 $3,268,623 $5,908,110 $7,048,280 19.3%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 58
Fund Balance
Fund balance in the Streets Fund is restricted by Arizona Revised Statute. Rollover balances are available for use in future
years, and the projected balance for FY23 was included for use in the budget for scal year 2024. The percentage change
between FY22 and FY23 is approximately 50% and is explained by the increased amount of street maintenance that was
undertaken during FY23.
Projections
Assigned Restricted
FY2020 FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
$5M
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Assigned $0 $0 $349,312 $0 -100%
Restricted $1,426,673 $876,905 $3,553,984 $1,918,194 -46%
Total Fund Balance:$1,426,673 $876,905 $3,903,296 $1,918,194 -50.9%
Town of Fountain Hills | Budget Book 2024 Page 59
Downtown
Strategy
Fund
The Downtown Strategy Fund (Fund 300) is a committed fund which may only
be used for development of the downtown. Revenue for this fund comes from the
20% of the .1% of local sales tax collections that have been dedicated for this
purpose.
Summary
The Town of Fountain Hills is projecting $107.06K of revenue in FY2024, which represents a 11.5% decrease over the prior year.
Budgeted expenditures are projected to increase by 30.7% or $20K to $85.2K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
Town of Fountain Hills | Budget Book 2024 Page 60
Revenues by Source
Projected 2024 Revenues by Source
Taxes (99.4%)Taxes (99.4%) Taxes (99.4%)
Investment Earnings (0.6%)Investment Earnings (0.6%) Investment Earnings (0.6%)
Budgeted and Historical 2024 Revenues by Source
Millions
OtherInvestment Earnings
Taxes
FY2020
FY2021
FY2022
FY2023
FY2024
$-0.025
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 61
Taxes $107,981 $121,798 $119,755 $106,462 -11.1%
Other $22,000 $0 $0 $0 0%
Investment Earnings $3,557 -$6,619 $1,260 $600 -52.4%
Total Revenue Source:$133,538 $115,179 $121,015 $107,062 -11.5%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contractual Services (97.9%)Contractual Services (97.9%) Contractual Services (97.9%)
Maintenance & Repair (2.1%)Maintenance & Repair (2.1%) Maintenance & Repair (2.1%)
Town of Fountain Hills | Budget Book 2024 Page 62
Budgeted and Historical Expenditures by Expense Type
Millions
Capital Expenditures
Maintenance & RepairContractual Services
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.025
$0.05
$0.075
$0.125
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Maintenance & Repair $0 $0 $11,800 $1,800 -84.7%
Contractual Services $50,085 $46,358 $53,400 $83,400 56.2%
Capital Expenditures $49,474 $0 $0 $0 0%
Total Expense Objects:$99,559 $46,358 $65,200 $85,200 30.7%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 63
Fund Balance
Projections
Committed
FY2020 FY2021 FY2022 FY2023
$0
$1M
$250K
$500K
$750K
$1.25M
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Committed $991,495 $449,768 $518,590 $587,302 13.2%
Total Fund Balance:$991,495 $449,768 $518,590 $587,302 13.2%
Town of Fountain Hills | Budget Book 2024 Page 64
Economic
Development
Fund
The Economic Development Fund (Fund 310) is a committed fund which may
only be used for economic development. Revenue for this fund comes from the
80% of the 0.1% of local sales tax collections that have been dedicated for this
purpose.
Summary
The Town of Fountain Hills is projecting $426.09K of revenue in FY2024, which represents a 11.1% decrease over the prior year.
Budgeted expenditures are projected to increase by 1.6% or $3.71K to $229.63K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
$600K
Town of Fountain Hills | Budget Book 2024 Page 65
Revenues by Source
Projected 2024 Revenues by Source
Taxes (99.9%)Taxes (99.9%) Taxes (99.9%)
Investment Earnings (0.06%)Investment Earnings (0.06%) Investment Earnings (0.06%)
Budgeted and Historical 2024 Revenues by Source
Millions
OtherInvestment Earnings
Taxes
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 66
Taxes $431,925 $487,193 $479,021 $425,847 -11.1%
Other $7,083 $6,044 $0 $0 0%
Investment Earnings $59 $460 $240 $240 0%
Total Revenue Source:$439,067 $493,697 $479,261 $426,087 -11.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (72.8%)Payroll Expenses (72.8%) Payroll Expenses (72.8%)
Contractual Services (14.5%)Contractual Services (14.5%) Contractual Services (14.5%)
Maintenance & Repair (8.9%)Maintenance & Repair (8.9%) Maintenance & Repair (8.9%)
Meetings & Training (2.8%)Meetings & Training (2.8%) Meetings & Training (2.8%)
Dues & Memberships (0.6%)Dues & Memberships (0.6%) Dues & Memberships (0.6%)
Internal Service (0.3%)Internal Service (0.3%) Internal Service (0.3%)
Supplies (0.2%)Supplies (0.2%) Supplies (0.2%)
Town of Fountain Hills | Budget Book 2024 Page 67
Budgeted and Historical Expenditures by Expense Type
Millions Equipment/Improvemen
Supplies
Internal ServiceDues & Memberships
Meetings & Training
Maintenance & Repair
Contractual ServicesPayroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Payroll Expenses $201,256 $151,534 $168,831 $167,260 -0.9%
Dues & Memberships $5,157 $4,309 $1,299 $1,299 0%
Meetings & Training $4,642 $5,934 $6,320 $6,320 0%
Maintenance & Repair $0 $5,230 $24,325 $20,325 -16.4%
Contractual Services $3,342 $6,951 $23,269 $33,269 43%
Supplies $5,621 $1,358 $400 $400 0%
Equipment/Improvemen $1,916 $0 $0 $0 0%
Internal Service $1,376 $1,436 $1,476 $757 -48.7%
Total Expense Objects:$223,310 $176,753 $225,920 $229,630 1.6%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 68
Fund Balance
Projections
Committed
FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Committed $103,546 $156,419 $317,312 $446,718 40.8%
Total Fund Balance:$103,546 $156,419 $317,312 $446,718 40.8%
Town of Fountain Hills | Budget Book 2024 Page 69
Tourism
Fund
The Tourism Fund (Fund 320) is a committed fund which may only be used for
tourism. Revenue for this fund is provided by a transfer from the Economic
Development Fund and grant money.
Summary
The Town of Fountain Hills is projecting $65.18K of revenue in FY2024, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 27.8% or $76.92K to $354.03K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
Town of Fountain Hills | Budget Book 2024 Page 70
Revenues by Source
Projected 2024 Revenues by Source
Intergovernmental Revenue (99.7%)Intergovernmental Revenue (99.7%) Intergovernmental Revenue (99.7%)
Investment Earnings (0.3%)Investment Earnings (0.3%) Investment Earnings (0.3%)
Budgeted and Historical 2024 Revenues by Source
Millions
OtherInvestment Earnings
Intergovernmental Revenue
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.02
$0.04
$0.06
$0.08
$0.1
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 71
Intergovernmental Revenue $47,653 $68,985 $65,000 $65,000 0%
Other $1,340 $1,216 $0 $0 0%
Investment Earnings $46 $335 $180 $180 0%
Total Revenue Source:$49,039 $70,536 $65,180 $65,180 0%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contractual Services (55%)Contractual Services (55%) Contractual Services (55%)
Payroll Expenses (26.6%)Payroll Expenses (26.6%) Payroll Expenses (26.6%)
Maintenance & Repair (14.1%)Maintenance & Repair (14.1%) Maintenance & Repair (14.1%)
Supplies (1.9%)Supplies (1.9%) Supplies (1.9%)
Meetings & Training (1%)Meetings & Training (1%) Meetings & Training (1%)
Utilities (0.6%)Utilities (0.6%) Utilities (0.6%)
Internal Service (0.4%)Internal Service (0.4%) Internal Service (0.4%)
Equipment/Improvemen (0.3%)Equipment/Improvemen (0.3%) Equipment/Improvemen (0.3%)
Town of Fountain Hills | Budget Book 2024 Page 72
Budgeted and Historical Expenditures by Expense Type
Millions
Dues & Memberships
Equipment/ImprovemenInternal Service
UtilitiesMeetings & Training
Supplies
Maintenance & Repair
Payroll Expenses
Contractual Services
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Payroll Expenses $50,497 $38,515 $98,274 $94,253 -4.1%
Dues & Memberships $10,165 $899 $8,380 $555 -93.4%
Meetings & Training $129 $2,451 $3,500 $3,500 0%
Maintenance & Repair $0 $9,517 $3,000 $49,780 1,559.3%
Utilities $370 $0 $2,050 $2,050 0%
Contractual Services $94,873 $90,664 $151,700 $194,760 28.4%
Supplies $5,763 $1,731 $6,880 $6,880 0%
Equipment/Improvemen $3,737 $0 $1,000 $1,000 0%
Internal Service $886 $757 $2,330 $1,251 -46.3%
Total Expense Objects:$166,420 $144,535 $277,114 $354,029 27.8%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 73
Fund Balance
Projections
Nonspendable Committed
FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
$250K
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Committed $83,261 $124,129 $205,872 $187,082 -9.1%
Nonspendable $0 $0 $3,075 $0 -100%
Total Fund Balance:$83,261 $124,129 $208,947 $187,082 -10.5%
Town of Fountain Hills | Budget Book 2024 Page 74
Special
Revenue
Fund
The Special Revenue/Grants Fund (Fund 400) is restricted by the terms of the
individual grants or program funds received. An example of this would be state or
federal funds. These funds are to be used only for the speci c program or
programs for which the funds have been awarded and in accordance with all the
grant conditions.
Summary
The Town of Fountain Hills is projecting $1.19M of revenue in FY2024, which represents a 89.4% decrease over the prior year.
Budgeted expenditures are projected to decrease by 77.1% or $4M to $1.19M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
Town of Fountain Hills | Budget Book 2024 Page 75
Revenues by Source
Projected 2024 Revenues by Source
Intergovernmental Revenue (100%)Intergovernmental Revenue (100%) Intergovernmental Revenue (100%)
Budgeted and Historical 2024 Revenues by Source
Millions
Investment Earnings
Intergovernmental Revenue
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$2.5
$5
$7.5
$10
$12.5
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 76
Intergovernmental Revenue $3,006,596 $4,424,619 $11,190,000 $1,190,000 -89.4%
Investment Earnings $388 $1,296 $0 $0 0%
Total Revenue Source:$3,006,984 $4,425,914 $11,190,000 $1,190,000 -89.4%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (84%)Contingency (84%) Contingency (84%)
Contractual Services (16%)Contractual Services (16%) Contractual Services (16%)
Town of Fountain Hills | Budget Book 2024 Page 77
Budgeted and Historical Expenditures by Expense Type
Millions
Capital Expenditures
Contractual ServicesContingency
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$1
$2
$3
$4
$5
$6
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Contractual Services $2,957,819 $4,417,474 $190,000 $190,000 0%
Contingency $0 $0 $5,000,000 $1,000,000 -80%
Capital Expenditures $24,455 $0 $0 $0 0%
Total Expense Objects:$2,982,275 $4,417,474 $5,190,000 $1,190,000 -77.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 78
Public Art
Fund
The Public Art Fund {Fund 410) is funded by developer in-lieu contributions.
These funds may only be used for the maintenance of art and for the installation
of this art throughout the community. This fund has a committed fund balance.
Summary
The Town of Fountain Hills is projecting $100.24K of revenue in FY2024, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to decrease by 71.1% or $102.89K to $41.76K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
Town of Fountain Hills | Budget Book 2024 Page 79
Revenues by Source
Projected 2024 Revenues by Source
Charges For Services (99.8%)Charges For Services (99.8%) Charges For Services (99.8%)
Investment Earnings (0.2%)Investment Earnings (0.2%) Investment Earnings (0.2%)
Budgeted and Historical 2024 Revenues by Source
Millions
Investment Earnings
Charges For Services
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.025
$0.05
$0.075
$0.125
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 80
Charges For Services $0 $0 $100,000 $100,000 0%
Investment Earnings $56 $110 $240 $240 0%
Total Revenue Source:$56 $110 $100,240 $100,240 0%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Maintenance & Repair (62.3%)Maintenance & Repair (62.3%) Maintenance & Repair (62.3%)
Contractual Services (37.7%)Contractual Services (37.7%) Contractual Services (37.7%)
Town of Fountain Hills | Budget Book 2024 Page 81
Budgeted and Historical Expenditures by Expense Type
Millions
Contingency
Capital Expenditures
Contractual ServicesMaintenance & Repair
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
$0.175
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Maintenance & Repair $10,240 $11,098 $31,000 $26,000 -16.1%
Contractual Services $11,472 $11,370 $13,649 $15,761 15.5%
Contingency $0 $0 $100,000 $0 -100%
Capital Expenditures $50,000 $0 $0 $0 0%
Total Expense Objects:$71,712 $22,468 $144,649 $41,761 -71.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 82
Fund Balance
Projections
Committed
FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Committed $162,655 $90,999 $68,641 $91,037 32.6%
Total Fund Balance:$162,655 $90,999 $68,641 $91,037 32.6%
Town of Fountain Hills | Budget Book 2024 Page 83
Court
Enhancement
Fund
The Court Enhancement Fund (Fund 420) is a restricted fund which may only be
used to enhance the technological, operational and security capabilities of the
Fountain Hills Municipal Court and to support the operation of the Court
collection program. Revenues are derived from court fees and bond forfeitures.
Summary
The Town of Fountain Hills is projecting $33.3K of revenue in FY2024, which represents a 33.3% decrease over the prior year.
Budgeted expenditures are projected to decrease by 39.2% or $35.25K to $54.6K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
Town of Fountain Hills | Budget Book 2024 Page 84
Revenues by Source
Projected 2024 Revenues by Source
Fines & Forfeitures (99.1%)Fines & Forfeitures (99.1%) Fines & Forfeitures (99.1%)
Investment Earnings (0.9%)Investment Earnings (0.9%) Investment Earnings (0.9%)
Budgeted and Historical 2024 Revenues by Source
Millions
Investment Earnings
Fines & Forfeitures
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 85
Fines & Forfeitures $28,309 $26,583 $49,000 $33,000 -32.7%
Investment Earnings $169 $165 $900 $300 -66.7%
Total Revenue Source:$28,478 $26,748 $49,900 $33,300 -33.3%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (91.6%)Contingency (91.6%) Contingency (91.6%)
Equipment/Improvemen (5.5%)Equipment/Improvemen (5.5%) Equipment/Improvemen (5.5%)
Maintenance & Repair (2.9%)Maintenance & Repair (2.9%) Maintenance & Repair (2.9%)
Town of Fountain Hills | Budget Book 2024 Page 86
Budgeted and Historical Expenditures by Expense Type
Millions Capital Expenditures
Dues & Memberships
Meetings & Training
Contractual ServicesSupplies
Maintenance & Repair
Equipment/Improvemen
Contingency
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.02
$0.04
$0.06
$0.08
$0.1
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Dues & Memberships $0 $0 $1,500 $0 -100%
Meetings & Training $0 $0 $2,500 $0 -100%
Maintenance & Repair $0 $0 $500 $1,600 220%
Contractual Services $0 $0 $25,800 $0 -100%
Equipment/Improvemen $0 $6,299 $9,550 $3,000 -68.6%
Contingency $0 $0 $50,000 $50,000 0%
Capital Expenditures $35,052 $13,196 $0 $0 0%
Total Expense Objects:$35,052 $19,495 $89,850 $54,600 -39.2%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 87
Fund Balance
Projections
Committed
FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Committed $401,696 $395,121 $402,374 $424,719 5.6%
Total Fund Balance:$401,696 $395,121 $402,374 $424,719 5.6%
Town of Fountain Hills | Budget Book 2024 Page 88
Environmental
Fund
The Environmental Fund {Fund 460) is an assigned fund which may only be
used to help offset the costs of stormwater management and air quality permit
requirements as well as other environmental programs. These items include, but
are not limited to, permit fees, wash maintenance, ADWR dam inspection and
maintenance, street sweeping, storm drain cleaning and household hazardous
waste disposal. Revenues are currently derived from transfers from the General
Fund.
Summary
The Town of Fountain Hills is projecting $2.4K of revenue in FY2024, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to decrease by 0% or $76 to $627.02K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
Town of Fountain Hills | Budget Book 2024 Page 89
Revenues by Source
Projected 2024 Revenues by Source
Investment Earnings (100%)Investment Earnings (100%) Investment Earnings (100%)
Budgeted and Historical 2024 Revenues by Source
Millions
Licenses & PermitsInvestment Earnings
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.01
$0.02
$0.03
$0.04
$0.05
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 90
Licenses & Permits $40,330 $11,750 $0 $0 0%
Investment Earnings $260 $590 $2,400 $2,400 0%
Total Revenue Source:$40,590 $12,340 $2,400 $2,400 0%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Maintenance & Repair (75.8%)Maintenance & Repair (75.8%) Maintenance & Repair (75.8%)
Contractual Services (21.7%)Contractual Services (21.7%) Contractual Services (21.7%)
Dues & Memberships (1.8%)Dues & Memberships (1.8%) Dues & Memberships (1.8%)
Internal Service (0.3%)Internal Service (0.3%) Internal Service (0.3%)
Supplies (0.3%)Supplies (0.3%) Supplies (0.3%)
Meetings & Training (0.05%)Meetings & Training (0.05%) Meetings & Training (0.05%)
Town of Fountain Hills | Budget Book 2024 Page 91
Budgeted and Historical Expenditures by Expense Type
Millions
Payroll Expenses
UtilitiesEquipment/Improvemen
Meetings & Training
SuppliesInternal ServiceDues & Memberships
Contractual ServicesMaintenance & Repair
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Payroll Expenses $12,172 $0 $0 $0 0%
Dues & Memberships $6,500 $7,560 $11,220 $11,220 0%
Meetings & Training $0 $0 $300 $300 0%
Maintenance & Repair $306,439 $456,580 $475,400 $475,400 0%
Contractual Services $113,795 $144,788 $135,950 $135,950 0%
Supplies $0 $289 $2,000 $2,000 0%
Equipment/Improvemen $0 $385 $0 $0 0%
Internal Service $1,760 $1,781 $2,230 $2,154 -3.4%
Total Expense Objects:$440,666 $611,382 $627,100 $627,024 0%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 92
Fund Balance
Projections
Assigned
FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
$600K
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Assigned $565,457 $365,381 $266,339 $288,977 8.5%
Total Fund Balance:$565,457 $365,381 $266,339 $288,977 8.5%
Town of Fountain Hills | Budget Book 2024 Page 93
Cottonwoods
Maint Dist
The Cottonwoods Maintenance District Fund {Fund 550) is a restricted fund
which may only be used for maintenance of the Cottonwoods Maintenance
District. Revenues are derived from a secondary property tax.
Summary
The Town of Fountain Hills is projecting $9.84K of revenue in FY2024, which represents a 12.6% increase over the prior year.
Budgeted expenditures are projected to increase by 8.9% or $1.1K to $13.49K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$5K
$10K
$15K
$20K
Town of Fountain Hills | Budget Book 2024 Page 94
Revenues by Source
Projected 2024 Revenues by Source
Taxes (99.3%)Taxes (99.3%) Taxes (99.3%)
Investment Earnings (0.7%)Investment Earnings (0.7%) Investment Earnings (0.7%)
Budgeted and Historical 2024 Revenues by Source
Millions
Investment Earnings
Taxes
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.002
$0.004
$0.006
$0.008
$0.01
$0.012
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 95
Taxes $6,468 $6,613 $8,670 $9,768 12.7%
Investment Earnings $13 $20 $72 $72 0%
Total Revenue Source:$6,481 $6,633 $8,742 $9,840 12.6%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Maintenance & Repair (54.1%)Maintenance & Repair (54.1%) Maintenance & Repair (54.1%)Contingency (37.1%)Contingency (37.1%) Contingency (37.1%)
Contractual Services (8.4%)Contractual Services (8.4%) Contractual Services (8.4%)
Supplies (0.4%)Supplies (0.4%) Supplies (0.4%)
Town of Fountain Hills | Budget Book 2024 Page 96
Budgeted and Historical Expenditures by Expense Type
Millions
Internal ServiceSupplies
Contractual ServicesContingency
Maintenance & Repair
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.005
$0.01
$0.015
$0.02
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Maintenance & Repair $4,800 $16,760 $11,300 $7,300 -35.4%
Contractual Services $98 $88 $250 $1,138 355.2%
Supplies $0 $0 $50 $50 0%
Internal Service $0 $0 $788 $0 -100%
Contingency $0 $5,000 N/A
Total Expense Objects:$4,898 $16,848 $12,388 $13,488 8.9%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 97
Fund Balance
Projections
Restricted
FY2020 FY2021 FY2022 FY2023
$0
$5K
$10K
$15K
$20K
$25K
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Restricted $21,989 $23,572 $13,358 $11,175 -16.3%
Total Fund Balance:$21,989 $23,572 $13,358 $11,175 -16.3%
Town of Fountain Hills | Budget Book 2024 Page 98
Capital
Funds
Capital Project Funds are used for the acquisition and/ or construction of major
capital items including facilities, heavy equipment, technology, open space, park
improvements, and major road improvements.
Summary
The Town of Fountain Hills is projecting $4.85M of revenue in FY2024, which represents a 147.4% increase over the prior year.
Budgeted expenditures are projected to decrease by 15.1% or $1.23M to $6.92M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
Note: The following pages provide summarized graphical information across all Special Revenue funds. Revenue and
expenditure details are available in the Fund Summaries for each individual fund following this summary section.
Town of Fountain Hills | Budget Book 2024 Page 99
Capital
Projects
Fund
The Capital Projects Fund (Fund 600) revenues are committed revenues derived
from excess General Fund revenues and 50% of the construction related local
sales tax. The Capital Projects Fund is the primary funding source for the Town's
capital improvements.
Summary
The Town of Fountain Hills is projecting $4.46M of revenue in FY2024, which represents a 198.2% increase over the prior year.
Budgeted expenditures are projected to decrease by 15.1% or $1.23M to $6.92M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
Town of Fountain Hills | Budget Book 2024 Page 100
Revenues by Source
Projected 2024 Revenues by Source
Intergovernmental Revenue (84.4%)Intergovernmental Revenue (84.4%) Intergovernmental Revenue (84.4%)
Taxes (15.4%)Taxes (15.4%) Taxes (15.4%)
Investment Earnings (0.2%)Investment Earnings (0.2%) Investment Earnings (0.2%)
Budgeted and Historical 2024 Revenues by Source
Millions
Transfers InOtherInvestment Earnings
TaxesIntergovernmental Revenue
FY2020
FY2021
FY2022
FY2023
FY2024
$-1
$0
$1
$2
$3
$4
$5
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 101
Taxes $995,192 $890,062 $1,141,951 $685,240 -40%
Intergovernmental Revenue $78,995 $0 $70,000 $3,768,079 5,283%
Investment Earnings $19,713 -$143,089 $10,000 $10,000 0%
Total Revenue Source:$1,093,900 $746,973 $1,221,951 $4,463,319 265.3%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Expenditures (95.8%)Capital Expenditures (95.8%) Capital Expenditures (95.8%)
Contingency (4.1%)Contingency (4.1%) Contingency (4.1%)
Contractual Services (0.04%)Contractual Services (0.04%) Contractual Services (0.04%)
Town of Fountain Hills | Budget Book 2024 Page 102
Budgeted and Historical Expenditures by Expense Type
Millions
Equipment/Improvemen
Contractual ServicesContingency
Capital Expenditures
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$2
$4
$6
$8
$10
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Contractual Services $3,168 $824 $2,800 $2,800 0%
Equipment/Improvemen $0 $45,723 $0 $0 0%
Contingency $0 $0 $457,840 $286,800 -37.4%
Capital Expenditures $4,514,294 $3,535,121 $7,688,400 $6,628,931 -13.8%
Total Expense Objects:$4,517,462 $3,581,668 $8,149,040 $6,918,531 -15.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 103
Fund Balance
Projections
Committed
FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Committed $4,488,812 $3,305,053 $4,068,310 $6,744,413 65.8%
Total Fund Balance:$4,488,812 $3,305,053 $4,068,310 $6,744,413 65.8%
Town of Fountain Hills | Budget Book 2024 Page 104
Development
Fee Funds
The Development Fee Funds (Funds 710-770) are restricted funds which may
only be used for the planning, design, and construction of public facilities serving
the needs of the new development from which it was collected and designated
as restricted. The Town has developed an Infrastructure Improvement Plan (IIP)
that identi es each public improvement that is proposed to be the subject of a
development fee. This IIP is incorporated as part of the Town's Capital
Improvement Program (CIP).
Summary
The Town of Fountain Hills is projecting $382.55K of revenue in FY2024, which represents a 17.2% decrease over the prior
year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
Note: The following pages provide summarized graphical information across all Special Revenue funds. Revenue and
expenditure details are available in the Fund Summaries for each individual fund following this summary section.
Town of Fountain Hills | Budget Book 2024 Page 105
Fire/EMS Dev
Fee
The Fire EMS Development Fund (Fund 720)is used to accumulate resources to
provide components for re apparatus, re equipment, and facilities required to
maintain the Town's level of service in response to growth.
Summary
The Town of Fountain Hills is projecting $13.78K of revenue in FY2024, which represents a 15% decrease over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$20K
$40K
$60K
$80K
Town of Fountain Hills | Budget Book 2024 Page 106
Revenues by Source
Projected 2024 Revenues by Source
Licenses & Permits (92.7%)Licenses & Permits (92.7%) Licenses & Permits (92.7%)
Investment Earnings (7.3%)Investment Earnings (7.3%) Investment Earnings (7.3%)
Budgeted and Historical 2024 Revenues by Source
Millions
Investment Earnings
Licenses & Permits
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
$0.07
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 107
Licenses & Permits $63,248 $28,025 $15,221 $12,780 -16%
Investment Earnings $139 $599 $1,000 $1,000 0%
Total Revenue Source:$63,387 $28,624 $16,221 $13,780 -15%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Fund Balance
Projections
Restricted
FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2023
Fund Balance —
Restricted $415,176
Total Fund Balance:$415,176
Town of Fountain Hills | Budget Book 2024 Page 108
Streets Dev
Fee
The Streets Development Fund (Fund 730) is used to accumulate resources to
provide street and traf c control infrastructure required to maintain the Town's level
of service in response to growth.
Summary
The Town of Fountain Hills is projecting $201.74K of revenue in FY2024, which represents a 16.1% decrease over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
Town of Fountain Hills | Budget Book 2024 Page 109
Revenues by Source
Projected 2024 Revenues by Source
Licenses & Permits (99.5%)Licenses & Permits (99.5%) Licenses & Permits (99.5%)
Investment Earnings (0.5%)Investment Earnings (0.5%) Investment Earnings (0.5%)
Budgeted and Historical 2024 Revenues by Source
Millions
Investment Earnings
Licenses & Permits
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 110
Licenses & Permits $77,867 $258,274 $239,438 $200,740 -16.2%
Investment Earnings $7 $460 $1,000 $1,000 0%
Total Revenue Source:$77,874 $258,734 $240,438 $201,740 -16.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Fund Balance
Projections
Restricted
FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
$600K
$700K
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Restricted $3,870 $81,744 $340,478 $574,779 68.8%
Total Fund Balance:$3,870 $81,744 $340,478 $574,779 68.8%
Town of Fountain Hills | Budget Book 2024 Page 111
Park/Rec
Dev Fee
The Parks & Recreation Development Fund (Fund 740) is used to accumulate
resources to provide increased parks and recreation infrastructure required to
maintain the Town's level of service in response to growth.
Summary
The Town of Fountain Hills is projecting $167.03K of revenue in FY2024, which represents a 18.7% decrease over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
Town of Fountain Hills | Budget Book 2024 Page 112
Revenues by Source
Projected 2024 Revenues by Source
Licenses & Permits (99.4%)Licenses & Permits (99.4%) Licenses & Permits (99.4%)
Investment Earnings (0.6%)Investment Earnings (0.6%) Investment Earnings (0.6%)
Budgeted and Historical 2024 Revenues by Source
Millions
Investment Earnings
Licenses & Permits
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 113
Licenses & Permits $257,342 $308,862 $204,348 $166,030 -18.8%
Investment Earnings $362 $1,825 $1,000 $1,000 0%
Total Revenue Source:$257,704 $310,687 $205,348 $167,030 -18.7%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Fund Balance
Projections
Restricted
FY2020 FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
$1.75M
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Restricted $797,749 $1,015,454 $1,216,141 $1,443,633 18.7%
Total Fund Balance:$797,749 $1,015,454 $1,216,141 $1,443,633 18.7%
Town of Fountain Hills | Budget Book 2024 Page 114
Internal
Service
Funds
The Internal Service Funds are used to account for the Town’s business-type
activities. These funds are considered self-supporting in that the services
rendered are nanced through user charges or are on a cost reimbursement
basis. These funds are classi ed as having assigned fund balances.
Summary
The Town of Fountain Hills is projecting $421.99K of revenue in FY2024, which represents a 7.5% increase over the prior year.
Budgeted expenditures are projected to increase by 40.5% or $256.4K to $889.7K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
Note: The following pages provide summarized graphical information across all Special Revenue funds. Revenue and
expenditure details are available in the Fund Summaries for each individual fund following this summary section.
Town of Fountain Hills | Budget Book 2024 Page 115
Revenue by Fund
2024 Revenue by Fund
Vehicle/Equip Repl Fund (85.1%)Vehicle/Equip Repl Fund (85.1%) Vehicle/Equip Repl Fund (85.1%)
Technology Repl Fund (14.7%)Technology Repl Fund (14.7%) Technology Repl Fund (14.7%)
Facilities Reserve Fund (0.2%)Facilities Reserve Fund (0.2%) Facilities Reserve Fund (0.2%)
Budgeted and Historical 2024 Revenue by Fund
Millions
Facilities Reserve FundTechnology Repl Fund
Vehicle/Equip Repl Fund
FY2020
FY2021
FY2022
FY2023
FY2024
$-0.2
$0
$0.2
$0.4
$0.6
$0.8
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Facilities Reserve Fund $15,556 -$106,915 $1,000 $1,000 0%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 116
Technology Repl Fund $65,012 $66,912 $65,017 $62,000 -4.6%
Vehicle/Equip Repl Fund $578,894 $334,200 $326,558 $358,994 9.9%
Total:$659,462 $294,196 $392,575 $421,994 7.5%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (62.4%)Contingency (62.4%) Contingency (62.4%)
Capital Expenditures (32.6%)Capital Expenditures (32.6%) Capital Expenditures (32.6%)
Equipment/Improvemen (5.1%)Equipment/Improvemen (5.1%) Equipment/Improvemen (5.1%)
Town of Fountain Hills | Budget Book 2024 Page 117
Budgeted and Historical Expenditures by Expense Type
Millions
Maintenance & Repair
Contractual ServicesEquipment/Improvemen
Capital Expenditures
Contingency
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Maintenance & Repair $153,909 $161,515 $0 $0 0%
Contractual Services $4,368 $10,587 $0 $0 0%
Equipment/Improvemen $292,891 $588,443 $45,000 $45,000 0%
Contingency $0 $0 $555,000 $555,000 0%
Capital Expenditures $55,746 $231,626 $33,300 $289,700 770%
Total Expense Objects:$506,915 $992,170 $633,300 $889,700 40.5%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 118
Facilities
Reserve
Fund
The Facilities Replacement Fund has been established to cover replacement
costs for large scale items that cannot be absorbed in annual operating budgets.
These items include, but are not limited to, roo ng, interior and exterior building
painting, carpet replacement, physical plant mechanical equipment, Fire
Department equipment and parks and recreation structures.
Summary
The Town of Fountain Hills is projecting $1K of revenue in FY2024, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $550K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$-250000
$0
$250K
$500K
$750K
$1M
Town of Fountain Hills | Budget Book 2024 Page 119
Revenues by Source
Projected 2024 Revenues by Source
Investment Earnings (100%)Investment Earnings (100%) Investment Earnings (100%)
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Other $14,877 $28,543 $0 $0 0%
Investment Earnings $679 -$135,458 $1,000 $1,000 0%
Total Revenue Source:$15,556 -$106,915 $1,000 $1,000 0%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 120
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (100%)Contingency (100%) Contingency (100%)
Budgeted and Historical Expenditures by Expense Type
Millions
Capital ExpendituresMaintenance & RepairContractual Services
Equipment/Improvemen
Contingency
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.2
$0.4
$0.6
$0.8
$1
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Town of Fountain Hills | Budget Book 2024 Page 121
Expense Objects
Maintenance & Repair $153,909 $161,515 $0 $0 0%
Contractual Services $4,368 $10,587 $0 $0 0%
Equipment/Improvemen $273,667 $544,472 $0 $0 0%
Contingency $0 $0 $550,000 $550,000 0%
Capital Expenditures $2,222 $151,046 $0 $0 0%
Total Expense Objects:$434,166 $867,619 $550,000 $550,000 0%
NameName FY2021 ActualFY2021 Actual FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Fund Balance
Projections
Assigned
FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Assigned $1,610,915 $1,192,305 $5,925,920 $6,825,994 15.2%
Total Fund Balance:$1,610,915 $1,192,305 $5,925,920 $6,825,994 15.2%
Town of Fountain Hills | Budget Book 2024 Page 122
Technology
Repl Fund
The Technology Replacement Fund has been established to cover replacement
costs for large scale items that cannot be absorbed in annual operating budgets.
These items include, but are not limited to, printers, servers, plotters, work-
stations, phones and phone system, and audio video equipment.
Summary
The Town of Fountain Hills is projecting $62K of revenue in FY2024, which represents a 4.6% decrease over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $50K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$20K
$40K
$60K
$80K
Town of Fountain Hills | Budget Book 2024 Page 123
Revenues by Source
Projected 2024 Revenues by Source
Transfers In (100%)Transfers In (100%) Transfers In (100%)
Budgeted and Historical 2024 Revenues by Source
Millions
Investment Earnings
OtherTransfers In
FY2021
FY2022
FY2023
FY2024
$0
$0.02
$0.04
$0.06
$0.08
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 124
Transfers In $65,000 $65,004 $65,017 $62,000 -4.6%
Other $0 $1,690 $0 $0 0%
Investment Earnings $12 $218 $0 $0 0%
Total Revenue Source:$65,012 $66,912 $65,017 $62,000 -4.6%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Equipment/Improvemen (90%)Equipment/Improvemen (90%) Equipment/Improvemen (90%)
Contingency (10%)Contingency (10%) Contingency (10%)
Town of Fountain Hills | Budget Book 2024 Page 125
Budgeted and Historical Expenditures by Expense Type
Millions
Contingency
Equipment/Improvemen
FY2021
FY2022
FY2023
FY2024
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Equipment/Improvemen $19,224 $43,971 $45,000 $45,000 0%
Contingency $0 $0 $5,000 $5,000 0%
Total Expense Objects:$19,224 $43,971 $50,000 $50,000 0%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 126
Fund Balance
Projections
Assigned Unassigned
FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
FY2021 FY2022 FY2023 % Change
Fund Balance ———
Unassigned $0 $118,728 $158,203 33.2%
Assigned $95,787 $0 $0 0%
Total Fund Balance:$95,787 $118,728 $158,203 33.2%
Town of Fountain Hills | Budget Book 2024 Page 127
Vehicle/Equip
Repl Fund
The purpose of the Vehicle Replacement Program is to provide an authoritative
decision-making process for the evaluation, selection, and multi-year scheduling
of vehicle replacements based on a projection of available scal resources and the
vehicle's age, mileage, engine hours and repair costs. The objectives of the
program are to:
a. Ensure the timely purchase, repair and replacement of the Town's vehicles;
b. Serve as a link in the Town's planning between the Town's operating and
capital budgets;
c. Maintain control over the Town's long-term cash ow in relation to the
Town's nancial capacity; and
d. Ensure ef cient, effective and coordinated vehicle acquisition and
replacement.
Summary
The Town of Fountain Hills is projecting $358.99K of revenue in FY2024, which represents a 9.9% increase over the prior year.
Budgeted expenditures are projected to increase by 770% or $256.4K to $289.7K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
Town of Fountain Hills | Budget Book 2024 Page 128
Revenues by Source
Projected 2024 Revenues by Source
Transfers In (99.7%)Transfers In (99.7%) Transfers In (99.7%)
Investment Earnings (0.3%)Investment Earnings (0.3%) Investment Earnings (0.3%)
Budgeted and Historical 2024 Revenues by Source
Millions
OtherInvestment Earnings
Transfers In
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 129
Transfers In $567,147 $331,596 $325,558 $357,994 10%
Other $11,325 $0 $0 $0 0%
Investment Earnings $422 $2,604 $1,000 $1,000 0%
Total Revenue Source:$578,894 $334,200 $326,558 $358,994 9.9%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Expenditures (100%)Capital Expenditures (100%) Capital Expenditures (100%)
Town of Fountain Hills | Budget Book 2024 Page 130
Budgeted and Historical Expenditures by Expense Type
Millions
Capital Expenditures
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.2
$0.4
$0.6
$0.8
$1
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Capital Expenditures $53,525 $80,580 $33,300 $289,700 770%
Total Expense Objects:$53,525 $80,580 $33,300 $289,700 770%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 131
Fund Balance
Projections
Assigned
FY2020 FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Assigned $848,513 $1,373,883 $1,627,503 $1,979,268 21.6%
Total Fund Balance:$848,513 $1,373,883 $1,627,503 $1,979,268 21.6%
Town of Fountain Hills | Budget Book 2024 Page 132
Debt Service
Funds
The Debt Service Funds provide for the payment of interest, principal, and related
costs on General Obligation (GO) bonds (both the Town of Fountain Hills and the
Eagle Mountain Community Facilities District) and Municipal Property
Corporation (MPC) Revenue bonds.
Summary
The Town of Fountain Hills is projecting $1K of revenue in FY2024, which represents a 64% decrease over the prior year.
Budgeted expenditures are projected to increase by 27% or $4.2K to $19.76K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
Note: The following pages provide summarized graphical information across all Special Revenue funds. Revenue and
expenditure details are available in the Fund Summaries for each individual fund following this summary section.
Town of Fountain Hills | Budget Book 2024 Page 133
Revenue by Fund
2024 Revenue by Fund
GO Bond Debt Serv (60%)GO Bond Debt Serv (60%) GO Bond Debt Serv (60%)
MPC Debt Serv (30%)MPC Debt Serv (30%) MPC Debt Serv (30%)
Eagle Mtn CFD Debt Serv (10%)Eagle Mtn CFD Debt Serv (10%) Eagle Mtn CFD Debt Serv (10%)
Budgeted and Historical 2024 Revenue by Fund
Millions
Eagle Mtn CFD Debt Serv
MPC Debt ServGO Bond Debt Serv
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.5
$1
$1.5
$2
$2.5
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
GO Bond Debt Serv $26,073 $270 $1,200 $600 -50%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 134
Eagle Mtn CFD Debt Serv $394,943 $4,900 $1,480 $100 -93.2%
MPC Debt Serv $29 $17 $100 $300 200%
Total:$421,045 $5,188 $2,780 $1,000 -64%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (99.9%)Debt Service (99.9%) Debt Service (99.9%)
Dues & Memberships (0.05%)Dues & Memberships (0.05%) Dues & Memberships (0.05%)
Town of Fountain Hills | Budget Book 2024 Page 135
Budgeted and Historical Expenditures by Expense Type
Millions
Contractual ServicesDues & Memberships
Debt Service
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.5
$1
$1.5
$2
$2.5
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Dues & Memberships $10 $10 $10 $10 0%
Contractual Services $78 $88 $0 $0 0%
Debt Service $407,465 $500 $15,550 $19,750 27%
Total Expense Objects:$407,554 $598 $15,560 $19,760 27%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 136
GO Bond
Debt Service
Fund
Voter-approved General Obligation bonds issued by the Town are repaid by
collecting a secondary property tax. This secondary property tax levy is based on
the total amount required for the annual principal and interest payments (with
adjustments for carry-forward and/or interest earnings, delinquencies, etc.)
divided by the total assessed valuation for the Town of Fountain Hills.
Currently, the Town does not have any outstanding General Obligation bonds,
and a town-wide secondary property tax is not required for scal year 2023.
Summary
The Town of Fountain Hills is projecting $600 of revenue in FY2024, which represents a 50% decrease over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $350 in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
Town of Fountain Hills | Budget Book 2024 Page 137
Revenues by Source
Projected 2024 Revenues by Source
Investment Earnings (100%)Investment Earnings (100%) Investment Earnings (100%)
Budgeted and Historical 2024 Revenues by Source
Millions
TaxesInvestment Earnings
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.5
$1
$1.5
$2
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 138
Taxes $26,014 $36 $0 $0 0%
Investment Earnings $59 $234 $1,200 $600 -50%
Total Revenue Source:$26,073 $270 $1,200 $600 -50%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (100%)Debt Service (100%) Debt Service (100%)
Town of Fountain Hills | Budget Book 2024 Page 139
Budgeted and Historical Expenditures by Expense Type
Millions
Debt Service
FY2020
FY2023
FY2024
$0
$0.5
$1
$1.5
$2
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Debt Service $0 $0 $350 $350 0%
Total Expense Objects:$0 $0 $350 $350 0%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 140
Fund Balance
Projections
Restricted
FY2020 FY2021 FY2022 FY2023
$0
$25K
$50K
$75K
$100K
$125K
$150K
$175K
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Restricted $124,219 $150,292 $150,562 $152,881 1.5%
Total Fund Balance:$124,219 $150,292 $150,562 $152,881 1.5%
Town of Fountain Hills | Budget Book 2024 Page 141
Eagle
Mountain
CFD Debt
Service
There have been four bond issues (issued as General Obligation bonds) that were
approved for speci c purposes:
The rst two CFD bond issues in 1996 (refunded in 2005) were to acquire
certain public infrastructure bene ting the District, speci cally a sewer
project, a storm water conveyance system project, the Eagle Mountain
Parkway Phase I project, and the Summer Hill Boulevard project.
The third CFD bond issue, completed in 2005, refunded and defeased the
two 1996 issues.
The fourth issue re nanced the outstanding bonds in 2015 to reduce interest
costs.
The Eagle Mountain Community Facilities District debt payments are levied on
the property owners within the District. These obligations are paid by the
property owners using secondary property taxes, less any credits, carry-forward
and/or interest earnings and allowing for delinquencies. The nal payment on the
fourth issue was made on 7/1/2021. As a result, a secondary property tax will not be
assessed for scal year 2023.
Summary
The Town of Fountain Hills is projecting $100 of revenue in FY2024, which represents a 93.2% decrease over the prior year.
Budgeted expenditures are projected to increase by 33.1% or $4.7K to $18.9K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
Town of Fountain Hills | Budget Book 2024 Page 142
Revenues by Source
Projected 2024 Revenues by Source
Investment Earnings (100%)Investment Earnings (100%) Investment Earnings (100%)
Budgeted and Historical 2024 Revenues by Source
Millions
TaxesOtherInvestment Earnings
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 143
Taxes $394,904 $4,833 $1,380 $0 -100%
Other $39 $0 N/A
Investment Earnings $39 $28 $100 $100 0%
Total Revenue Source:$394,943 $4,900 $1,480 $100 -93.2%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (100%)Debt Service (100%) Debt Service (100%)
Town of Fountain Hills | Budget Book 2024 Page 144
Budgeted and Historical Expenditures by Expense Type
Millions
Contractual ServicesDebt Service
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Contractual Services $78 $88 $0 $0 0%
Debt Service $406,965 $500 $14,200 $18,900 33.1%
Total Expense Objects:$407,044 $588 $14,200 $18,900 33.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 145
Fund Balance
Projections
Restricted
FY2020 FY2021 FY2022 FY2023
$0
$5K
$10K
$15K
$20K
$25K
$30K
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Restricted $26,312 $14,212 $18,524 $18,941 2.3%
Total Fund Balance:$26,312 $14,212 $18,524 $18,941 2.3%
Town of Fountain Hills | Budget Book 2024 Page 146
MPC Debt
Serv
One of the methods of funding major municipal projects is the use of a Municipal
Property Corporation (MPC). The Town created the Fountain Hills Municipal
Proper- ty Corporation and bonds were issued in 2000 and 2001 to build the
Community Center and purchase a portion of the McDowell Mountain Preserve,
respectively. In 2004, MPC bonds were used to construct Town Hall. While the
bonds are outstanding, the MPC owns the land and buildings purchased with
bond proceeds. Now that all the MPC bonds have been redeemed, ownership of
the buildings and land have been transferred to the Town.
Summary
The Town of Fountain Hills is projecting $300 of revenue in FY2024, which represents a 200% increase over the prior year.
Budgeted expenditures are projected to decrease by 49.5% or $500 to $510 in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
Town of Fountain Hills | Budget Book 2024 Page 147
Revenues by Source
Projected 2024 Revenues by Source
Investment Earnings (100%)Investment Earnings (100%) Investment Earnings (100%)
Budgeted and Historical 2024 Revenues by Source
Millions
Investment Earnings
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.0005
$0.001
$0.0015
$0.002
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Revenue Source
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 148
Investment Earnings $29 $17 $100 $300 200%
Total Revenue Source:$29 $17 $100 $300 200%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (98%)Debt Service (98%) Debt Service (98%)
Dues & Memberships (2%)Dues & Memberships (2%) Dues & Memberships (2%)
Town of Fountain Hills | Budget Book 2024 Page 149
Budgeted and Historical Expenditures by Expense Type
Millions
Dues & Memberships
Debt Service
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Expense Objects
Dues & Memberships $10 $10 $10 $10 0%
Debt Service $500 $0 $1,000 $500 -50%
Total Expense Objects:$510 $10 $1,010 $510 -49.5%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 150
Fund Balance
Projections
Restricted
FY2020 FY2021 FY2022 FY2023
$0
$2.5K
$5K
$7.5K
$10K
$12.5K
Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
FY2020 FY2021 FY2022 FY2023 % Change
Fund Balance ————
Restricted $11,537 $11,027 $11,035 $11,274 2.2%
Total Fund Balance:$11,537 $11,027 $11,035 $11,274 2.2%
Town of Fountain Hills | Budget Book 2024 Page 151
FUNDING SOURCES
Town of Fountain Hills | Budget Book 2024 Page 152
Transaction Privilege Tax (All Funds) Summary
15,826,966 -$1,862,536
(-10.53% vs. prior year)
Transaction Privilege Tax (All Funds) Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
5M
10M
15M
20M
Town of Fountain Hills | Budget Book 2024 Page 153
Revenue by Fund
2024 Revenue by Fund
General Fund (85.6%)General Fund (85.6%) General Fund (85.6%)
Streets Fund (6.7%)Streets Fund (6.7%) Streets Fund (6.7%)
Capital Projects Fund (4.3%)Capital Projects Fund (4.3%) Capital Projects Fund (4.3%)
Economic Development Fund (2.7%)Economic Development Fund (2.7%) Economic Development Fund (2.7%)
Downtown Strategy Fund (0.7%)Downtown Strategy Fund (0.7%) Downtown Strategy Fund (0.7%)
Budgeted and Historical 2024 Revenue by Fund
Millions
Downtown Strategy Fund
Economic Development Fund
Capital Projects Fund
Streets FundGeneral Fund
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$5
$10
$15
$20
General Fund $13,366,807 $15,342,729 $14,751,223 $13,544,799 -8.2%
Capital Projects Fund $995,192 $890,062 $1,141,951 $685,240 -40%
Streets Fund $1,079,813 $1,217,983 $1,197,552 $1,064,618 -11.1%
Downtown Strategy Fund $107,981 $121,798 $119,755 $106,462 -11.1%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 154
Economic Development
Fund $431,925 $487,193 $479,021 $425,847 -11.1%
Total:$15,981,718 $18,059,766 $17,689,502 $15,826,966 -10.5%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 155
TPT - General Fund Summary
13,544,799 -$1,206,424
(-8.18% vs. prior year)
TPT - General Fund Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
2.5M
5M
7.5M
10M
12.5M
15M
17.5M
Revenue by Fund
General Fund
Taxes
SALES TAX-
LOCAL FINAD $13,042,381 $14,943,722 $14,426,223 $13,154,799 -8.8%
FRANCHISE
FEES FINAD $324,426 $399,007 $325,000 $390,000 20%
Total Taxes:$13,366,807 $15,342,729 $14,751,223 $13,544,799 -8.2%
Total General Fund:$13,366,807 $15,342,729 $14,751,223 $13,544,799 -8.2%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 156
TPT - Streets Fund Summary
1,064,618 -$132,934
(-11.10% vs. prior year)
TPT - Streets Fund Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
250k
500k
750k
1,000k
1,250k
1,500k
Revenue by Fund
Streets Fund
Taxes
SALES TAX-
LOCAL STPAVE $1,079,813 $1,217,983 $1,197,552 $1,064,618 -11.1%
Total Taxes:$1,079,813 $1,217,983 $1,197,552 $1,064,618 -11.1%
Total Streets Fund:$1,079,813 $1,217,983 $1,197,552 $1,064,618 -11.1%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 157
TPT - Capital Projects Fund Summary
685,240 -$456,711
(-39.99% vs. prior year)
TPT - Capital Projects Fund Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
250k
500k
750k
1,000k
1,250k
Revenue by Fund
Capital Projects Fund
Taxes
SALES TAX-LOCAL CIPAD $995,192 $890,062 $1,141,951 $685,240 -40%
Total Taxes:$995,192 $890,062 $1,141,951 $685,240 -40%
Total Capital Projects
Fund:$995,192 $890,062 $1,141,951 $685,240 -40%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 158
TPT - Economic Development Fund Summary
425,847 -$53,174
(-11.10% vs. prior year)
TPT - Economic Development Fund Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
600k
Revenue by Fund
Economic Development Fund
Taxes
SALES TAX-LOCAL DEDAD $431,925 $487,193 $479,021 $425,847 -11.1%
Total Taxes:$431,925 $487,193 $479,021 $425,847 -11.1%
Total Economic Development
Fund:$431,925 $487,193 $479,021 $425,847 -11.1%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 159
TPT - Downtown Strategy Fund Summary
106,462 -$13,293
(-11.10% vs. prior year)
TPT - Downtown Strategy Fund Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
25k
50k
75k
100k
125k
150k
Revenue by Fund
Downtown Strategy Fund
Taxes
SALES TAX-LOCAL DDAD $107,981 $121,798 $119,755 $106,462 -11.1%
Total Taxes:$107,981 $121,798 $119,755 $106,462 -11.1%
Total Downtown Strategy
Fund:$107,981 $121,798 $119,755 $106,462 -11.1%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 160
State Shared Revenues (All Funds) Summary
13,091,310 $2,018,977
(18.23% vs. prior year)
State Shared Revenues (All Funds) Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
2.5M
5M
7.5M
10M
12.5M
15M
Revenue by Fund
General Fund
Intergovernmental
Revenue $6,995,548 $6,946,834 $8,393,328 $10,387,730 23.8%
Total General Fund:$6,995,548 $6,946,834 $8,393,328 $10,387,730 23.8%
Streets Fund
Intergovernmental
Revenue $2,584,538 $2,681,119 $2,679,005 $2,703,580 0.9%
Total Streets Fund:$2,584,538 $2,681,119 $2,679,005 $2,703,580 0.9%
Total:$9,580,086 $9,627,954 $11,072,333 $13,091,310 18.2%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 161
State Shared Revenues - General Fund Summary
10,387,730 $1,994,402
(23.76% vs. prior year)
State Shared Revenues - General Fund Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
10M
2.5M
5M
7.5M
12.5M
Revenue by Fund
General Fund
Intergovernmental Revenue
SALES TAX-STATE FINAD $2,989,554 $3,375,138 $3,409,475 $3,585,690 5.2%
INCOME TAX-STATE FINAD $3,601,432 $3,165,886 $4,597,467 $6,387,448 38.9%
VEHICLE LICENSE TAX FINAD $358,859 $354,030 $338,350 $366,076 8.2%
FIRE INSURANCE PREM TAX FDOP $45,703 $51,781 $48,036 $48,516 1%
Total Intergovernmental
Revenue:$6,995,548 $6,946,834 $8,393,328 $10,387,730 23.8%
Total General Fund:$6,995,548 $6,946,834 $8,393,328 $10,387,730 23.8%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 162
State Shared Revenue - Streets Fund Summary
2,703,580 $24,575
(0.92% vs. prior year)
State Shared Revenue - Streets Fund Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
500k
1,000k
1,500k
2,000k
2,500k
3,000k
Revenue by Fund
Streets Fund
Intergovernmental Revenue
VEHICLE LICENSE TAX STPAVE $837,338 $826,070 $789,485 $854,176 8.2%
HIGHWAY USERS TAX STPAVE $1,747,200 $1,855,049 $1,889,520 $1,849,404 -2.1%
Total Intergovernmental
Revenue:$2,584,538 $2,681,119 $2,679,005 $2,703,580 0.9%
Total Streets Fund:$2,584,538 $2,681,119 $2,679,005 $2,703,580 0.9%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 163
Other Revenues (All Funds) Summary
2,326,858 -$103,545
(-4.26% vs. prior year)
Other Revenues (All Funds) Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
500k
1,000k
1,500k
2,000k
2,500k
3,000k
3,500k
Revenue by Fund
2024 Revenue by Fund
General Fund (71.1%)General Fund (71.1%) General Fund (71.1%)
Capital Projects (21.2%)Capital Projects (21.2%) Capital Projects (21.2%)
Special Revenue Funds (7.6%)Special Revenue Funds (7.6%) Special Revenue Funds (7.6%)
Internal Service Funds (0.09%)Internal Service Funds (0.09%) Internal Service Funds (0.09%)
Debt Service (0.04%)Debt Service (0.04%) Debt Service (0.04%)
Town of Fountain Hills | Budget Book 2024 Page 164
General Fund
General Fund $1,800,292 $2,322,416 $1,659,704 $1,653,276 -0.4%
Total General Fund:$1,800,292 $2,322,416 $1,659,704 $1,653,276 -0.4%
Debt Service
GO Bond Debt Serv $59 $234 $1,200 $600 -50%
Eagle Mtn CFD Debt Serv $39 $67 $100 $100 0%
MPC Debt Serv $29 $17 $100 $300 200%
Total Debt Service:$127 $319 $1,400 $1,000 -28.6%
Capital Projects
Capital Projects Fund $19,713 -$143,089 $10,000 $10,000 0%
Public Art Fund $56 $110 $100,240 $100,240 0%
Fire/EMS Dev Fee $63,387 $28,624 $16,221 $13,780 -15%
Streets Dev Fee $77,874 $258,734 $240,438 $201,740 -16.1%
Park/Rec Dev Fee $257,704 $310,687 $205,348 $167,030 -18.7%
Total Capital Projects:$418,734 $455,066 $572,247 $492,790 -13.9%
Special Revenue Funds
Streets Fund $10,271 $29,377 $141,000 $141,000 0%
Downtown Strategy Fund $25,557 -$6,619 $1,260 $600 -52.4%
Economic Development
Fund $7,142 $6,504 $240 $240 0%
Tourism Fund $1,386 $1,551 $180 $180 0%
Special Revenue Fund $388 $1,296 $0 $0 0%
Court Enhancement Fund $28,478 $26,748 $49,900 $33,300 -33.3%
Environmental Fund $40,590 $12,340 $2,400 $2,400 0%
Cottonwoods Maint Dist $13 $20 $72 $72 0%
Total Special Revenue
Funds:$113,825 $71,218 $195,052 $177,792 -8.8%
Internal Service Funds
Facilities Reserve Fund $15,556 -$106,915 $1,000 $1,000 0%
Technology Repl Fund $12 $1,908 $0 $0 0%
Vehicle/Equip Repl Fund $11,747 $2,604 $1,000 $1,000 0%
Total Internal Service
Funds:$27,315 -$102,404 $2,000 $2,000 0%
Total:$2,360,293 $2,746,615 $2,430,403 $2,326,858 -4.3%
NameName ERP
Code
ERP
Code
FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023
Budgeted
FY2023
Budgeted
FY2024
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 165
Other Revenues - Licenses & Permits Summary
1,149,758 -$91,341
(-7.36% vs. prior year)
Other Revenues - Licenses & Permits Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
500k
1,000k
1,500k
2,000k
2,500k
Revenue by Fund
2024 Revenue by Fund
General Fund (67%)General Fund (67%) General Fund (67%)
Capital Projects (33%)Capital Projects (33%) Capital Projects (33%)
Town of Fountain Hills | Budget Book 2024 Page 166
Budgeted and Historical 2024 Revenue by Fund
Millions
Special Revenue Funds
Capital ProjectsGeneral Fund
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.5
$1
$1.5
$2
$2.5
General Fund
General Fund $853,654 $1,433,168 $782,092 $770,208 -1.5%
Total General Fund:$853,654 $1,433,168 $782,092 $770,208 -1.5%
Capital Projects
Fire/EMS Dev Fee $63,248 $28,025 $15,221 $12,780 -16%
Streets Dev Fee $77,867 $258,274 $239,438 $200,740 -16.2%
Park/Rec Dev Fee $257,342 $308,862 $204,348 $166,030 -18.8%
Total Capital Projects:$398,457 $595,161 $459,007 $379,550 -17.3%
Special Revenue Funds
Environmental Fund $40,330 $11,750 $0 $0 0%
Total Special Revenue
Funds:$40,330 $11,750 $0 $0 0%
Total:$1,292,441 $2,040,079 $1,241,099 $1,149,758 -7.4%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 167
Other Revenues - Leases & Rents Summary
277,278 -$22,594
(-7.53% vs. prior year)
Other Revenues - Leases & Rents Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
Revenue by Fund
2024 Revenue by Fund
General Fund (100%)General Fund (100%) General Fund (100%)
Town of Fountain Hills | Budget Book 2024 Page 168
Budgeted and Historical 2024 Revenue by Fund
Millions
General Fund
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
General Fund
General Fund
Leases & Rents $366,455 $301,890 $299,872 $277,278 -7.5%
Total General
Fund:$366,455 $301,890 $299,872 $277,278 -7.5%
Total General Fund:$366,455 $301,890 $299,872 $277,278 -7.5%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 169
Other Revenues - Charges for Services Summary
444,215 $740
(0.17% vs. prior year)
Other Revenues - Charges for Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
600k
Revenue by Fund
2024 Revenue by Fund
General Fund (55%)General Fund (55%) General Fund (55%)
Capital Projects (22.5%)Capital Projects (22.5%) Capital Projects (22.5%)
Special Revenue Funds (22.5%)Special Revenue Funds (22.5%) Special Revenue Funds (22.5%)
Town of Fountain Hills | Budget Book 2024 Page 170
Budgeted and Historical 2024 Revenue by Fund
Millions
Capital Projects
Special Revenue FundsGeneral Fund
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
General Fund
General Fund
Charges For Services $83,583 $167,478 $243,475 $244,215 0.3%
Total General Fund:$83,583 $167,478 $243,475 $244,215 0.3%
Total General Fund:$83,583 $167,478 $243,475 $244,215 0.3%
Capital Projects
Public Art Fund
Charges For Services $0 $0 $100,000 $100,000 0%
Total Public Art Fund:$0 $0 $100,000 $100,000 0%
Total Capital Projects:$0 $0 $100,000 $100,000 0%
Special Revenue Funds
Streets Fund
Charges For Services $7,077 $3,542 $100,000 $100,000 0%
Total Streets Fund:$7,077 $3,542 $100,000 $100,000 0%
Total Special Revenue
Funds:$7,077 $3,542 $100,000 $100,000 0%
Total:$90,660 $171,020 $443,475 $444,215 0.2%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 171
Other Revenues - Fines & Forfeitures Summary
233,000 -$21,000
(-8.27% vs. prior year)
Other Revenues - Fines & Forfeitures Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
50k
100k
150k
200k
250k
300k
Revenue by Fund
2024 Revenue by Fund
All Funds (100%)All Funds (100%) All Funds (100%)
Town of Fountain Hills | Budget Book 2024 Page 172
Budgeted and Historical 2024 Revenue by Fund
Millions
All Funds
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
All Funds
General Fund
General Fund
Fines & Forfeitures $210,882 $197,381 $205,000 $200,000 -2.4%
Total General Fund:$210,882 $197,381 $205,000 $200,000 -2.4%
Total General Fund:$210,882 $197,381 $205,000 $200,000 -2.4%
Special Revenue Funds
Court Enhancement Fund
Fines & Forfeitures $28,309 $26,583 $49,000 $33,000 -32.7%
Total Court Enhancement
Fund:$28,309 $26,583 $49,000 $33,000 -32.7%
Total Special Revenue Funds:$28,309 $26,583 $49,000 $33,000 -32.7%
Total All Funds:$239,191 $223,965 $254,000 $233,000 -8.3%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 173
Other Revenues - Misc Summary
222,607 $30,650
(15.97% vs. prior year)
Other Revenues - Misc Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
250k
500k
750k
1,000k
1,250k
1,500k
Revenue by Fund
2024 Revenue by Fund
General Fund (72.6%)General Fund (72.6%) General Fund (72.6%)
Special Revenue Funds (20.1%)Special Revenue Funds (20.1%) Special Revenue Funds (20.1%)
Capital Projects (5.9%)Capital Projects (5.9%) Capital Projects (5.9%)
Internal Service Funds (0.9%)Internal Service Funds (0.9%) Internal Service Funds (0.9%)
Debt Service (0.4%)Debt Service (0.4%) Debt Service (0.4%)
Town of Fountain Hills | Budget Book 2024 Page 174
Budgeted and Historical 2024 Revenue by Fund
Millions
Debt Service
Internal Service FundsCapital Projects
Special Revenue Funds
General Fund
FY2020
FY2021
FY2022
FY2023
FY2024
$-0.5
$0
$0.5
$1
$1.5
General Fund
General Fund
Other $260,869 $371,520 $105,265 $141,575 34.5%
Investment Earnings $24,849 -$149,021 $24,000 $20,000 -16.7%
Total General Fund:$285,718 $222,499 $129,265 $161,575 25%
Total General Fund:$285,718 $222,499 $129,265 $161,575 25%
Debt Service
GO Bond Debt Serv
Investment Earnings $59 $234 $1,200 $600 -50%
Total GO Bond Debt Serv:$59 $234 $1,200 $600 -50%
Eagle Mtn CFD Debt Serv
Other $39 $0 N/A
Investment Earnings $39 $28 $100 $100 0%
Total Eagle Mtn CFD Debt
Serv:$39 $67 $100 $100 0%
MPC Debt Serv
Investment Earnings $29 $17 $100 $300 200%
Total MPC Debt Serv:$29 $17 $100 $300 200%
Total Debt Service:$127 $319 $1,400 $1,000 -28.6%
Capital Projects
Capital Projects Fund
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 175
Investment Earnings $19,713 -$143,089 $10,000 $10,000 0%
Total Capital Projects Fund:$19,713 -$143,089 $10,000 $10,000 0%
Public Art Fund
Investment Earnings $56 $110 $240 $240 0%
Total Public Art Fund:$56 $110 $240 $240 0%
Fire/EMS Dev Fee
Investment Earnings $139 $599 $1,000 $1,000 0%
Total Fire/EMS Dev Fee:$139 $599 $1,000 $1,000 0%
Streets Dev Fee
Investment Earnings $7 $460 $1,000 $1,000 0%
Total Streets Dev Fee:$7 $460 $1,000 $1,000 0%
Park/Rec Dev Fee
Investment Earnings $362 $1,825 $1,000 $1,000 0%
Total Park/Rec Dev Fee:$362 $1,825 $1,000 $1,000 0%
Total Capital Projects:$20,277 -$140,095 $13,240 $13,240 0%
Special Revenue Funds
Streets Fund
Other $2,460 $19,616 $31,000 $31,000 0%
Investment Earnings $734 $6,219 $10,000 $10,000 0%
Total Streets Fund:$3,194 $25,835 $41,000 $41,000 0%
Downtown Strategy Fund
Other $22,000 $0 $0 $0 0%
Investment Earnings $3,557 -$6,619 $1,260 $600 -52.4%
Total Downtown Strategy
Fund:$25,557 -$6,619 $1,260 $600 -52.4%
Economic Development Fund
Other $7,083 $6,044 $0 $0 0%
Investment Earnings $59 $460 $240 $240 0%
Total Economic Development
Fund:$7,142 $6,504 $240 $240 0%
Tourism Fund
Other $1,340 $1,216 $0 $0 0%
Investment Earnings $46 $335 $180 $180 0%
Total Tourism Fund:$1,386 $1,551 $180 $180 0%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 176
Special Revenue Fund
Investment Earnings $388 $1,296 $0 $0 0%
Total Special Revenue Fund:$388 $1,296 $0 $0 0%
Court Enhancement Fund
Investment Earnings $169 $165 $900 $300 -66.7%
Total Court Enhancement
Fund:$169 $165 $900 $300 -66.7%
Environmental Fund
Investment Earnings $260 $590 $2,400 $2,400 0%
Total Environmental Fund:$260 $590 $2,400 $2,400 0%
Cottonwoods Maint Dist
Investment Earnings $13 $20 $72 $72 0%
Total Cottonwoods Maint Dist:$13 $20 $72 $72 0%
Total Special Revenue Funds:$38,109 $29,343 $46,052 $44,792 -2.7%
Internal Service Funds
Facilities Reserve Fund
Other $14,877 $28,543 $0 $0 0%
Investment Earnings $679 -$135,458 $1,000 $1,000 0%
Total Facilities Reserve Fund:$15,556 -$106,915 $1,000 $1,000 0%
Technology Repl Fund
Other $0 $1,690 $0 $0 0%
Investment Earnings $12 $218 $0 $0 0%
Total Technology Repl Fund:$12 $1,908 $0 $0 0%
Vehicle/Equip Repl Fund
Other $11,325 $0 $0 $0 0%
Investment Earnings $422 $2,604 $1,000 $1,000 0%
Total Vehicle/Equip Repl Fund:$11,747 $2,604 $1,000 $1,000 0%
Total Internal Service Funds:$27,315 -$102,404 $2,000 $2,000 0%
Total:$371,546 $9,662 $191,957 $222,607 16%
Name ERP
Code
FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 177
DEPARTMENTS/DIVISIONS
Town of Fountain Hills | Budget Book 2024 Page 178
Mayor & Town Council
Ginny Dickey
Mayor
The Mayor & Town Council are charged with serving the best interests of the community by providing for its safety and
well-being; respecting its special, small- town character and quality of life; providing superior public services;
sustaining the public trust through open and responsive government; and maintaining the stewardship and
preservation of its nancial and natural resources.
Town Council Members
From left to right:
Back Row: Sharron Grzybowski, Brenda Kalivianakis, Allen Skillicorn, Hannah Toth
Front Row: Peggy McMahon, Mayor Ginny Dickey, Gerry Friedel
Town of Fountain Hills | Budget Book 2024 Page 179
Expenditures Summary
65,494 -$11,125
(-14.52% vs. prior year)
Mayor & Town Council Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
25k
50k
75k
125k
Town of Fountain Hills | Budget Book 2024 Page 180
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (59.6%)Payroll Expenses (59.6%) Payroll Expenses (59.6%)
Meetings & Training (23.8%)Meetings & Training (23.8%) Meetings & Training (23.8%)
Internal Service (8.3%)Internal Service (8.3%) Internal Service (8.3%)
Supplies (7.5%)Supplies (7.5%) Supplies (7.5%)
Contractual Services (0.9%)Contractual Services (0.9%) Contractual Services (0.9%)
Budgeted and Historical Expenditures by Expense Type
Millions Dues & Memberships
Maintenance & RepairContractual ServicesSupplies
Internal ServiceMeetings & Training
Payroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.02
$0.04
$0.06
$0.08
$0.1
Expense Objects
Payroll Expenses $39,386 $39,214 $39,055 $39,035 -0.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 181
Dues & Memberships $65 $520 $0 $0 0%
Meetings & Training $1,257 $5,429 $15,575 $15,575 0%
Maintenance & Repair $181 $22 $0 $0 0%
Contractual Services $325 $10,063 $10,570 $570 -94.6%
Supplies $3,134 $1,096 $4,900 $4,900 0%
Internal Service $6,422 $6,340 $6,519 $5,414 -17%
Total Expense Objects:$50,769 $62,684 $76,619 $65,494 -14.5%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 182
Administration
The Administration Department is dedicated to serving the citizens of Fountain Hills by providing administrative
direction and support to the Town's Departments. Administration provides accurate and current information on
Council legislation and administrative actions; provides for the delivery of comprehensive nancial services to internal
and external customers; provides support to Town staff; reaches out to political leaders and geographical neighbors to
continue to grow relationships in the best interests of the Town; and enhances the Town's economic base through
business attraction, retention and business vitality activities.
Organizational Chart
Authorized FTE by Department
Town of Fountain Hills | Budget Book 2024 Page 183
Expenditures Summary
2,948,360 $276,000
(10.33% vs. prior year)
Administration Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
500k
1,000k
1,500k
2,000k
2,500k
3,000k
3,500k
Town of Fountain Hills | Budget Book 2024 Page 184
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (65.3%)Payroll Expenses (65.3%) Payroll Expenses (65.3%)
Contractual Services (20.4%)Contractual Services (20.4%) Contractual Services (20.4%)
Maintenance & Repair (10.1%)Maintenance & Repair (10.1%) Maintenance & Repair (10.1%)
Meetings & Training (1.7%)Meetings & Training (1.7%) Meetings & Training (1.7%)
Supplies (0.9%)Supplies (0.9%) Supplies (0.9%)
Dues & Memberships (0.5%)Dues & Memberships (0.5%) Dues & Memberships (0.5%)
Utilities (0.5%)Utilities (0.5%) Utilities (0.5%)
Internal Service (0.5%)Internal Service (0.5%) Internal Service (0.5%)
Budgeted and Historical Expenditures by Expense Type
Millions
Equipment/Improvemen
Internal Service
UtilitiesDues & Memberships
Supplies
Meetings & Training
Maintenance & RepairContractual Services
Payroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.5
$1
$1.5
$2
$2.5
$3
$3.5
Expense Objects
Payroll Expenses $1,254,256 $1,522,963 $1,718,775 $1,926,237 12.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 185
Dues & Memberships $151,741 $5,183 $15,315 $15,328 0.1%
Meetings & Training $3,305 $11,367 $56,668 $48,811 -13.9%
Maintenance & Repair $15,274 $195,826 $252,292 $296,579 17.6%
Utilities $13,515 $13,400 $12,800 $14,600 14.1%
Contractual Services $535,264 $507,416 $563,749 $600,683 6.6%
Supplies $12,936 $13,488 $26,496 $27,645 4.3%
Equipment/Improvemen $43,714 $25,865 $8,050 $4,750 -41%
Internal Service $14,520 $15,727 $18,215 $13,727 -24.6%
Total Expense Objects:$2,044,524 $2,311,235 $2,672,360 $2,948,360 10.3%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 186
Information Technology
The Information Technology Division is dedicated to providing professional support in a timely and responsive manner
while focusing on high availability and reliable technology. The Division also endeavors to implement alternative
technologies to reduce operating and maintenance costs while improving the user experience.
Expenditures Summary
449,086 $44,694
(11.05% vs. prior year)
Information Technology Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
Town of Fountain Hills | Budget Book 2024 Page 187
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (49.9%)Payroll Expenses (49.9%) Payroll Expenses (49.9%)
Maintenance & Repair (45.2%)Maintenance & Repair (45.2%) Maintenance & Repair (45.2%)
Utilities (3.3%)Utilities (3.3%) Utilities (3.3%)
Equipment/Improvemen (0.8%)Equipment/Improvemen (0.8%) Equipment/Improvemen (0.8%)
Internal Service (0.3%)Internal Service (0.3%) Internal Service (0.3%)
Supplies (0.3%)Supplies (0.3%) Supplies (0.3%)
Contractual Services (0.2%)Contractual Services (0.2%) Contractual Services (0.2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Dues & Memberships
Meetings & Training
Contractual ServicesSuppliesInternal Service
Equipment/Improvemen
UtilitiesMaintenance & Repair
Payroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Payroll Expenses $136,104 $161,875 $189,303 $224,115 18.4%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 188
Dues & Memberships $112,476 $0 $0 $0 0%
Meetings & Training $0 $0 $3,000 $0 -100%
Maintenance & Repair $14,083 $172,046 $190,400 $203,100 6.7%
Utilities $12,758 $13,400 $12,800 $14,600 14.1%
Contractual Services $1,079 $1,076 $1,000 $1,000 0%
Supplies $1,696 $2,172 $1,350 $1,350 0%
Equipment/Improvemen $33,593 $24,572 $5,000 $3,500 -30%
Internal Service $1,441 $1,408 $1,539 $1,421 -7.7%
Total Expense Objects:$313,229 $376,550 $404,392 $449,086 11.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 189
Economic Development
Amanda Jacobs
Economic Development Director
Economic Development in Fountain Hills requires a collaborative effort to ensure success. The Town of Fountain Hills
plays a key role along with the business community and residents. The Town works collaboratively with the various
stakeholder groups and other agencies in its effort to diversify the local economy.
The Economic Development Plan is a multi-tiered approach to building a strong economic base. Creating more base
jobs locally will attract more year-round residents to live, work and play in the community. Expanding the market for
local businesses creates revenues that support the community's quality of life. As revenues are generated and the
economic base expands, revenues are available for basic services such as parks, recreation and roadway
improvements.
Expenditures Summary
668,859 $100,625
(17.71% vs. prior year)
Economic Development Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
200k
400k
600k
800k
Town of Fountain Hills | Budget Book 2024 Page 190
Expenditures by Fund
2024 Expenditures by Fund
Tourism Fund (52.9%)Tourism Fund (52.9%) Tourism Fund (52.9%)
Economic Development Fund (34.3%)Economic Development Fund (34.3%) Economic Development Fund (34.3%)
Downtown Strategy Fund (12.7%)Downtown Strategy Fund (12.7%) Downtown Strategy Fund (12.7%)
Budgeted and Historical 2024 Expenditures by Fund
Millions
Downtown Strategy Fund
Economic Development Fund
Tourism Fund
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.2
$0.4
$0.6
$0.8
Downtown Strategy Fund $99,559 $46,358 $65,200 $85,200 30.7%
Economic Development Fund $223,310 $176,753 $225,920 $229,630 1.6%
Tourism Fund $166,420 $144,535 $277,114 $354,029 27.8%
Total:$489,289 $367,646 $568,234 $668,859 17.7%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 191
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contractual Services (46.6%)Contractual Services (46.6%) Contractual Services (46.6%)
Payroll Expenses (39.1%)Payroll Expenses (39.1%) Payroll Expenses (39.1%)
Maintenance & Repair (10.8%)Maintenance & Repair (10.8%) Maintenance & Repair (10.8%)
Meetings & Training (1.5%)Meetings & Training (1.5%) Meetings & Training (1.5%)
Supplies (1.1%)Supplies (1.1%) Supplies (1.1%)
Utilities (0.3%)Utilities (0.3%) Utilities (0.3%)
Internal Service (0.3%)Internal Service (0.3%) Internal Service (0.3%)
Dues & Memberships (0.3%)Dues & Memberships (0.3%) Dues & Memberships (0.3%)
Budgeted and Historical Expenditures by Expense Type
Millions
Capital ExpendituresEquipment/Improvemen
Dues & Memberships
Internal ServiceUtilities
Supplies
Meetings & TrainingMaintenance & RepairPayroll Expenses
Contractual Services
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Payroll Expenses $251,753 $190,050 $267,105 $261,513 -2.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 192
Dues & Memberships $15,322 $5,209 $9,679 $1,854 -80.8%
Meetings & Training $4,771 $8,385 $9,820 $9,820 0%
Maintenance & Repair $0 $14,747 $39,125 $71,905 83.8%
Utilities $370 $0 $2,050 $2,050 0%
Contractual Services $148,300 $143,974 $228,369 $311,429 36.4%
Supplies $11,384 $3,090 $7,280 $7,280 0%
Equipment/Improvemen $5,653 $0 $1,000 $1,000 0%
Internal Service $2,262 $2,193 $3,806 $2,008 -47.2%
Capital Expenditures $49,474 $0 $0 $0 0%
Total Expense Objects:$489,289 $367,646 $568,234 $668,859 17.7%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Strategic Initiatives
Targeted Collaborative Economic Development
Signature Strategy - Retain existing businesses and attract new ones
Supporting Task - Develop and promote an effective brand image to prospective businesses and residents
Brand image (logo) adopted by Council
Replace Town materials, incorporating the new logo
Supporting Task - Develop strategies for retaining existing businesses and attracting new one from the following
sectors: 1) Health and Wellness, 2) Professional Services, and 3) S.T.E.M.
Expansion of Fountain Hills Medical Center/Honor Health
Partnership with Chamber of Commerce
New business attraction/retention program
Supporting Task - Continue to maintain an economic development webpage and add a business metrics database
CivicPlus design update
Contact Resource Management software
Signature Strategy - Lead the formation of collaborative economic development groups
Supporting Task - Coordinate periodic meetings between the Town of Fountain Hills, Fountain Hills Chamber of
Commerce, Ft. McDowell Yavapai Nation, Salt River Maricopa Pima Indian Community, to discuss the local
expansion of business and tourism opportunities
Chamber monthly meetings
SRMPIC quarterly meetings
Supporting Task - Form a business professional advisory group
Form an Economic Advisory Group and Mission
Develop scope for the group
Continue to Improve the Public Health, Well-Being, and Safety of our Town
Signature Strategy - Promote Fountain Hills as a community focused on public health, well-being, and safety
Supporting Task - Support the expansion of preventive health and wellness access within the Fountain Hills
community
Fountain Hills Medical Center and Honor Health
Fountain Hills Cares Dementia - Spring (Completed)
Fountain Hills Cares Veteran Affairs - Fall (Completed)
Certi ed Dementia Friendly Community (In progress)
Town of Fountain Hills | Budget Book 2024 Page 193
Finance
David Pock
Chief Financial Of cer
The Finance Division provides ef cient and cost effective nancial oversight of both the short and long-term
components of the Town's functions. The division strives to be proactive in providing nancial information to staff and
citizens. The division also provides safe, secure and effective cash, banking, merchant service, tax service and debt
service administration for the Town.
Expenditures Summary
770,610 $41,371
(5.67% vs. prior year)
Finance Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
200k
400k
600k
800k
1,000k
Town of Fountain Hills | Budget Book 2024 Page 194
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (73.8%)Payroll Expenses (73.8%) Payroll Expenses (73.8%)
Contractual Services (17.9%)Contractual Services (17.9%) Contractual Services (17.9%)
Maintenance & Repair (5%)Maintenance & Repair (5%) Maintenance & Repair (5%)
Supplies (1.4%)Supplies (1.4%) Supplies (1.4%)
Internal Service (0.7%)Internal Service (0.7%) Internal Service (0.7%)
Meetings & Training (0.7%)Meetings & Training (0.7%) Meetings & Training (0.7%)
Dues & Memberships (0.4%)Dues & Memberships (0.4%) Dues & Memberships (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions Equipment/Improvemen
Dues & Memberships
Meetings & TrainingInternal Service
Supplies
Maintenance & RepairContractual ServicesPayroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Payroll Expenses $374,873 $447,197 $557,459 $569,041 2.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 195
Dues & Memberships $2,810 $2,393 $3,045 $2,745 -9.9%
Meetings & Training $2,073 $4,900 $4,825 $5,125 6.2%
Maintenance & Repair $1,191 $9,205 $7,250 $38,850 435.9%
Contractual Services $157,852 $134,324 $138,053 $138,053 0%
Supplies $8,593 $6,355 $11,120 $11,120 0%
Equipment/Improvemen $7,617 $378 $0 $0 0%
Internal Service $5,606 $6,291 $7,487 $5,676 -24.2%
Total Expense Objects:$560,616 $611,043 $729,239 $770,610 5.7%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Strategic Initiatives
Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources
Signature Strategy - Maintain transparency by communicating the Town’s nances to the public
Supporting Task - Hold public meetings twice a year, separate from council meetings, to present the Town’s
nances
Review of prior scal year after completion of annual audit (November)
Budget Outreach/Open House (February)
Signature Strategy - Promote the long-term nancial health and stability of the Town
Supporting Task - Produce and publish a ve-year nancial plan with revenue and expenditure forecasts
Five-year forecasts included in budget
Re ne General Fund forecasts based on historical data
Develop long-range capital forecasts based on departmental input
Supporting Task - Update the current Facilities Reserve Study to identify lifecycle replacement and repair of
facilities and infrastructure
Engaged consultant to review current policy and structure
Update capital policies to clearly delineate fund uses
Supporting Task - Utilize the services of an experienced grant researcher and writer
Identi ed projects eligible for grant funding
Research services available for speci c types of grants
Signature Strategy - Periodically review Town services to identify opportunities for improving ef ciency and effectiveness
Supporting Task - Conduct a feasibility analysis of government services provided by the Town
Identify consultants to analyze Town services
Supporting Task - Promote e-government and electronic transactions to improve customer convenience and
operational ef ciencies
Implemented online business and residential rental application solution
Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of
Life
Signature Strategy - Develop an investment plan and schedule to maintain/bring FH’s streets, medians, buildings, and
parks to established standards
Supporting Task - Develop a detailed Infrastructure Condition Report with a scoring mechanism for evaluating and
reporting the functionality, appearance, and upkeep of the Town’s xed assets
Storm Water Master Plan
Facilities Reserve
Citizen Streets Committee
Community Services Master Plan
Town of Fountain Hills | Budget Book 2024 Page 196
Administrative Services
David Trimble
Administrative Services Director/Deputy Town Mgr
The Administrative Services Division leads the organization in the acquisition, maintenance, development, supervision
and measurement of human assets and the results of their work (quality, productivity and service). The division also
includes Information Technology, Legal Services, and Purchasing.
Expenditures Summary
452,365 $129,096
(39.93% vs. prior year)
Administrative Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
Town of Fountain Hills | Budget Book 2024 Page 197
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (76%)Payroll Expenses (76%) Payroll Expenses (76%)
Contractual Services (11.2%)Contractual Services (11.2%) Contractual Services (11.2%)
Meetings & Training (6.9%)Meetings & Training (6.9%) Meetings & Training (6.9%)
Supplies (2.7%)Supplies (2.7%) Supplies (2.7%)
Dues & Memberships (1.9%)Dues & Memberships (1.9%) Dues & Memberships (1.9%)
Maintenance & Repair (0.8%)Maintenance & Repair (0.8%) Maintenance & Repair (0.8%)
Internal Service (0.3%)Internal Service (0.3%) Internal Service (0.3%)
Equipment/Improvemen (0.3%)Equipment/Improvemen (0.3%) Equipment/Improvemen (0.3%)
Budgeted and Historical Expenditures by Expense Type
Millions Equipment/Improvemen
Internal ServiceMaintenance & Repair
Dues & Memberships
Supplies
Meetings & TrainingContractual ServicesPayroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Payroll Expenses $170,209 $192,935 $229,705 $343,655 49.6%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 198
Dues & Memberships $11,055 $507 $8,028 $8,633 7.5%
Meetings & Training $0 $627 $36,204 $31,047 -14.2%
Maintenance & Repair $0 $4,136 $4,427 $3,549 -19.8%
Contractual Services $16,115 $17,218 $31,624 $50,753 60.5%
Supplies $1,883 $3,822 $10,271 $12,070 17.5%
Equipment/Improvemen $0 $0 $0 $1,200 N/A
Internal Service $1,946 $1,991 $3,010 $1,458 -51.6%
Total Expense Objects:$201,210 $221,236 $323,269 $452,365 39.9%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 199
Legal Services
The Town Attorney and Town Prosecutor are appointed by the Town Council to serve as general counsel for the Town
in addition to its responsibility for the ef cient disposition of criminal cases prosecuted in the Municipal Court.
Expenditures Summary
308,600 $14,088
(4.78% vs. prior year)
Legal Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
50k
100k
150k
200k
250k
300k
350k
Town of Fountain Hills | Budget Book 2024 Page 200
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contractual Services (100%)Contractual Services (100%) Contractual Services (100%)
Budgeted and Historical Expenditures by Expense Type
Millions
Contractual Services
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Expense Objects
Contractual Services $283,976 $288,003 $294,512 $308,600 4.8%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 201
Total Expense Objects:$283,976 $288,003 $294,512 $308,600 4.8%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 202
Public Information
Bo Larsen
Community Relations Director
The mission of the Community Relations/Public Information Of ce is to be the TRUSTED SOURCE of information by
accurately communicating news and information to Fountain Hills' citizens, elected of cials, customers, employees,
and news media via internal and external communication sources.
Expenditures Summary
227,383 $32,642
(16.76% vs. prior year)
Public Information Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
50k
100k
150k
200k
250k
Town of Fountain Hills | Budget Book 2024 Page 203
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (64.3%)Payroll Expenses (64.3%) Payroll Expenses (64.3%)
Contractual Services (21.1%)Contractual Services (21.1%) Contractual Services (21.1%)
Maintenance & Repair (13.3%)Maintenance & Repair (13.3%) Maintenance & Repair (13.3%)
Meetings & Training (0.4%)Meetings & Training (0.4%) Meetings & Training (0.4%)
Supplies (0.4%)Supplies (0.4%) Supplies (0.4%)
Internal Service (0.4%)Internal Service (0.4%) Internal Service (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions Dues & Memberships
Equipment/Improvemen
Internal ServiceMeetings & Training
Supplies
Maintenance & RepairContractual ServicesPayroll Expenses
FY2023
FY2024
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Expense Objects
Payroll Expenses $0 $0 $123,504 $146,299 18.5%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 204
Dues & Memberships $0 $0 $47 $0 -100%
Meetings & Training $0 $0 $1,000 $1,000 0%
Maintenance & Repair $0 $0 $26,280 $30,310 15.3%
Contractual Services $0 $0 $38,400 $47,917 24.8%
Supplies $0 $0 $1,500 $1,000 -33.3%
Equipment/Improvemen $0 $0 $3,000 $0 -100%
Internal Service $0 $1,010 $857 -15.1%
Total Expense Objects:$0 $0 $194,741 $227,383 16.8%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Strategic Initiatives
Targeted Collaborative Economic Development
Signature Strategy - Retain existing businesses and attract new ones
Supporting Task - Develop and promote an effective brand image to prospective businesses and residents
Brand image (logo) adopted by Council
Replace Town materials, incorporating the new logo
Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources
Signature Strategy - Maintain transparency by communicating the Town’s nances to the public
Supporting Task - Conduct a regularly occurring community survey in order to track satisfaction levels with Town
services
Completed in FY 2022
Town of Fountain Hills | Budget Book 2024 Page 205
Purchasing
The Purchasing Division is responsible for supporting the Town's need for materials and services in accordance with
Federal, State, and Town requirements. These requisitions are conducted in an open, competitive, and professional
manner, which maximizes the effectiveness of tax dollars.
Expenditures Summary
140,966 $7,555
(5.66% vs. prior year)
Purchasing Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
25k
50k
75k
100k
125k
150k
Town of Fountain Hills | Budget Book 2024 Page 206
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (88.7%)Payroll Expenses (88.7%) Payroll Expenses (88.7%)
Maintenance & Repair (10.3%)Maintenance & Repair (10.3%) Maintenance & Repair (10.3%)
Internal Service (0.7%)Internal Service (0.7%) Internal Service (0.7%)
Meetings & Training (0.1%)Meetings & Training (0.1%) Meetings & Training (0.1%)
Contractual Services (0.1%)Contractual Services (0.1%) Contractual Services (0.1%)
Budgeted and Historical Expenditures by Expense Type
Millions Dues & Memberships
Supplies
Equipment/ImprovemenMeetings & Training
Contractual Services
Internal ServiceMaintenance & Repair
Payroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Expense Objects
Payroll Expenses $46,167 $111,339 $118,194 $125,079 5.8%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 207
Dues & Memberships $12,852 $0 $245 $0 -100%
Meetings & Training $0 $219 $200 $200 0%
Maintenance & Repair $0 $0 $13,705 $14,570 6.3%
Contractual Services $78 $184 $0 $200 N/A
Supplies $36 $0 $150 $0 -100%
Equipment/Improvemen $795 $810 $0 $0 0%
Internal Service $917 $897 $917 $917 0%
Total Expense Objects:$60,845 $113,449 $133,411 $140,966 5.7%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 208
Town Clerk
Linda Mendenhall
Town Clerk
The Town Clerk Division supports the values of the community and the organization through the delivery of quality
customer service; conducting fair and open municipal elections; providing broad organizational support; managing
the Town's records management program and accessibility to public records; overseeing boards and commissions
administration; and ensuring that of cial postings, notices and related publications meet legal compliance.
Expenditures Summary
231,038 -$7,730
(-3.24% vs. prior year)
Town Clerk Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
50k
100k
150k
200k
250k
300k
Town of Fountain Hills | Budget Book 2024 Page 209
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (70.5%)Payroll Expenses (70.5%) Payroll Expenses (70.5%)
Contractual Services (23.4%)Contractual Services (23.4%) Contractual Services (23.4%)
Maintenance & Repair (2.6%)Maintenance & Repair (2.6%) Maintenance & Repair (2.6%)
Meetings & Training (2.1%)Meetings & Training (2.1%) Meetings & Training (2.1%)
Internal Service (0.7%)Internal Service (0.7%) Internal Service (0.7%)
Dues & Memberships (0.4%)Dues & Memberships (0.4%) Dues & Memberships (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions Equipment/Improvemen
Supplies
Dues & MembershipsInternal Service
Meetings & Training
Maintenance & RepairContractual ServicesPayroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expense Objects
Payroll Expenses $160,744 $187,625 $163,899 $162,825 -0.7%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 210
Dues & Memberships $6,205 $215 $950 $950 0%
Meetings & Training $943 $310 $4,824 $4,824 0%
Maintenance & Repair $0 $6,210 $6,000 $6,000 0%
Contractual Services $36,182 $11,233 $60,080 $54,080 -10%
Supplies $3 $2 $695 $695 0%
Equipment/Improvemen $0 $0 $50 $50 0%
Internal Service $1,628 $1,840 $2,270 $1,614 -28.9%
Total Expense Objects:$205,704 $207,434 $238,768 $231,038 -3.2%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 211
Town Manager
Rachael Goodwin
Interim Town Manager
The Town Manager provides leadership to ensure a high quality of life for the citizens of Fountain Hills by utilizing Town
resources to the greatest extent possible and offering superior service. The Manager works in conjunction with the
Town Council and the Strategic Planning Advisory Commission (SPAC) for successful implementation of Operational
Priorities and Strategic Plan Goals. Per direction and approval of the Town Council, the Manager also administers fee
for service contracts and communicates with the public.
Expenditures Summary
368,312 $14,284
(4.03% vs. prior year)
Town Manager Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
600k
Town of Fountain Hills | Budget Book 2024 Page 212
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (96.4%)Payroll Expenses (96.4%) Payroll Expenses (96.4%)
Meetings & Training (1.8%)Meetings & Training (1.8%) Meetings & Training (1.8%)
Dues & Memberships (0.8%)Dues & Memberships (0.8%) Dues & Memberships (0.8%)
Internal Service (0.5%)Internal Service (0.5%) Internal Service (0.5%)
Supplies (0.4%)Supplies (0.4%) Supplies (0.4%)
Maintenance & Repair (0.05%)Maintenance & Repair (0.05%) Maintenance & Repair (0.05%)
Budgeted and Historical Expenditures by Expense Type
Millions
Utilities
Equipment/Improvemen
Contractual ServicesMaintenance & Repair
Supplies
Internal ServiceDues & Memberships
Meetings & Training
Payroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Payroll Expenses $366,159 $421,992 $336,711 $355,223 5.5%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 213
Dues & Memberships $6,342 $2,068 $3,000 $3,000 0%
Meetings & Training $289 $5,311 $6,615 $6,615 0%
Maintenance & Repair $0 $4,228 $4,230 $200 -95.3%
Utilities $757 $0 $0 $0 0%
Contractual Services $39,982 $55,377 $80 $80 0%
Supplies $726 $1,137 $1,410 $1,410 0%
Equipment/Improvemen $1,709 $106 $0 $0 0%
Internal Service $2,981 $3,299 $1,982 $1,784 -10%
Total Expense Objects:$418,944 $493,519 $354,028 $368,312 4%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Strategic Initiatives
Targeted Collaborative Economic Development
Signature Strategy - Lead the formation of collaborative economic development groups
Supporting Task - Coordinate periodic meetings between the Town of Fountain Hills, Fountain Hills Chamber of
Commerce, Ft. McDowell Yavapai Nation, Salt River Maricopa Pima Indian Community, to discuss the local
expansion of business and tourism opportunities
Chamber monthly meetings
SRMPIC quarterly meetings
Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources
Signature Strategy - Promote the long-term nancial health and stability of the Town
Supporting Task - Utilize the services of an experienced grant researcher and writer
Identify projects eligible for grant funding
Research services available for speci c types of grants
Continue to Improve the Public Health, Well-Being, and Safety of our Town
Signature Strategy - Promote the natural and built environment of Fountain Hills to improve the public health, well-
being, and safety of the community
Supporting Task - Incorporate public health, well-being, and safety in Fountain Hills policies when relevant
Pedestrian Traf c Safety Committee
Discontinue contract with Rural Metro and begin providing re and emergency services through the
Town
Town of Fountain Hills | Budget Book 2024 Page 214
General Government
The purpose of the General Government Department is to locate expenditures that are Town-wide and do not belong
to any one department. Such expenditures as the community contracts, Town's membership dues in the Arizona
League of Cities and Town, Maricopa Association of Governments, East Valley Partnership, and other Town-wide
expenditures are located in the General Government Department. Transfers for Municipal Property Corporation (MPC)
debt service for the Community Center are also located in General Government. Terms such as General Government
and Non-Departmental are commonly used in municipal budgeting to describe this type of cost center.
Expenditures Summary
3,493,788 -$1,731,119
(-33.13% vs. prior year)
Although the chart above shows more expenditures than budgeted for FY21 and FY22, the expenditure amounts include the
interfund transfers of General Fund savings realized due to the payment of Public Safety contracts with federal grants for
those two scal years. Interfund transfers, although included in expenditure amounts, do not result in a use of resources
(cash) since the resources are being moved between accounting Funds.
General Government Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
1M
2M
3M
4M
5M
6M
Town of Fountain Hills | Budget Book 2024 Page 215
Expenditures by Fund
2024 Expenditures by Fund
General Fund (92.7%)General Fund (92.7%) General Fund (92.7%)
Vehicle/Equip Repl Fund (5.9%)Vehicle/Equip Repl Fund (5.9%) Vehicle/Equip Repl Fund (5.9%)
Technology Repl Fund (1.4%)Technology Repl Fund (1.4%) Technology Repl Fund (1.4%)
Budgeted and Historical 2024 Expenditures by Fund
Millions
Technology Repl Fund
Vehicle/Equip Repl Fund
General Fund
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$1
$2
$3
$4
$5
$6
General Fund $753,253 $884,814 $5,141,607 $3,238,088 -37%
Technology Repl Fund $19,224 $43,971 $50,000 $50,000 0%
Vehicle/Equip Repl Fund $53,525 $80,580 $33,300 $205,700 517.7%
Total:$826,001 $1,009,365 $5,224,907 $3,493,788 -33.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 216
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (72.6%)Contingency (72.6%) Contingency (72.6%)
Contractual Services (17.9%)Contractual Services (17.9%) Contractual Services (17.9%)
Capital Expenditures (5.9%)Capital Expenditures (5.9%) Capital Expenditures (5.9%)
Dues & Memberships (1.3%)Dues & Memberships (1.3%) Dues & Memberships (1.3%)
Equipment/Improvemen (1.3%)Equipment/Improvemen (1.3%) Equipment/Improvemen (1.3%)
Utilities (0.7%)Utilities (0.7%) Utilities (0.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Internal ServiceDamages/Vandalism
Meetings & Training
Maintenance & RepairSuppliesUtilities
Equipment/Improvemen
Dues & MembershipsCapital Expenditures
Contractual Services
Contingency
FY2020
FY2021
FY2022
FY2023
FY2024
$-1
$0
$1
$2
$3
$4
$5
$6
Expense Objects
Dues & Memberships $56,297 $44,840 $57,223 $45,987 -19.6%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 217
Meetings & Training $0 $0 $1,740 $1,740 0%
Maintenance & Repair $572 $134,532 $6,000 $6,000 0%
Utilities $23,765 $24,085 $25,000 $25,000 0%
Contractual Services $666,230 $675,505 $614,925 $625,002 1.6%
Supplies $5,787 $7,678 $6,305 $6,305 0%
Equipment/Improvemen $22,676 $43,971 $45,000 $45,000 0%
Damages/Vandalism $0 $400 $0 $0 0%
Internal Service -$2,852 -$2,226 -$14,555 -$4,288 -70.5%
Contingency $0 $0 $4,449,969 $2,537,342 -43%
Capital Expenditures $53,525 $80,580 $33,300 $205,700 517.7%
Total Expense Objects:$826,001 $1,009,365 $5,224,907 $3,493,788 -33.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 218
Municipal Court
Joanna Elliott
Court Administrator
The Fountain Hills Municipal Court is the judicial branch of the Fountain Hills government. Pursuant to State law and
the Town Code, decisions regarding the overall function of the Court are the sole responsibility of the Presiding Judge,
who also has exclusive supervisory authority over all court personnel. The Court has jurisdiction over civil traf c,
criminal traf c and criminal misdemeanor offenses and violations of our Town Code and ordinances. The Court also
has authority over speci ed juvenile offenses. In addition, the Municipal Court Presiding Judge has authority to issue
arrest/search warrants, civil orders of protection, and injunctions against harassment. As part of the Arizona State Court
System, the Fountain Hills Municipal Court is subject to the authority and administrative supervision of the Arizona
Supreme Court. The Fountain Hills Municipal Court has legal obligations and reporting responsibilities to the State as
well as to the Town of Fountain Hills. The Court must comply with constantly changing federal, state, and local laws
and administrative rules, including those relating to crimes and criminal procedure, victims' rights, record keeping,
ADA, minimum accounting standards and judicial ethics.
Organizational Chart
Authorized FTE by Department
Town of Fountain Hills | Budget Book 2024 Page 219
Expenditures Summary
550,009 $13,410
(2.50% vs. prior year)
Municipal Court Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
600k
Town of Fountain Hills | Budget Book 2024 Page 220
Expenditures by Fund
2024 Expenditures by Fund
General Fund (90.1%)General Fund (90.1%) General Fund (90.1%)
Special Revenue Funds (9.9%)Special Revenue Funds (9.9%) Special Revenue Funds (9.9%)
Budgeted and Historical 2024 Expenditures by Fund
Millions
Special Revenue Funds
General Fund
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
General Fund $378,994 $408,115 $446,749 $495,409 10.9%
Special Revenue Funds $35,052 $19,495 $89,850 $54,600 -39.2%
Total:$414,046 $427,611 $536,599 $550,009 2.5%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 221
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (81%)Payroll Expenses (81%) Payroll Expenses (81%)
Contingency (9.1%)Contingency (9.1%) Contingency (9.1%)
Contractual Services (4.1%)Contractual Services (4.1%) Contractual Services (4.1%)
Maintenance & Repair (2.1%)Maintenance & Repair (2.1%) Maintenance & Repair (2.1%)
Meetings & Training (1.5%)Meetings & Training (1.5%) Meetings & Training (1.5%)
Supplies (0.7%)Supplies (0.7%) Supplies (0.7%)
Internal Service (0.7%)Internal Service (0.7%) Internal Service (0.7%)
Equipment/Improvemen (0.6%)Equipment/Improvemen (0.6%) Equipment/Improvemen (0.6%)
Budgeted and Historical Expenditures by Expense Type
Millions
Capital Expenditures
Dues & Memberships
Equipment/Improvemen
Internal ServiceSupplies
Meetings & Training
Maintenance & RepairContractual ServicesContingency
Payroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Payroll Expenses $352,469 $379,487 $405,555 $445,662 9.9%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 222
Dues & Memberships $2,483 $1,329 $2,177 $677 -68.9%
Meetings & Training $375 $1,132 $5,905 $8,405 42.3%
Maintenance & Repair $1,825 $5,592 $10,510 $11,610 10.5%
Contractual Services $12,109 $10,645 $44,281 $22,616 -48.9%
Supplies $4,506 $5,053 $3,939 $3,939 0%
Equipment/Improvemen $1,282 $7,431 $9,810 $3,260 -66.8%
Internal Service $3,945 $3,747 $4,422 $3,840 -13.2%
Contingency $0 $0 $50,000 $50,000 0%
Capital Expenditures $35,052 $13,196 $0 $0 0%
Total Expense Objects:$414,046 $427,611 $536,599 $550,009 2.5%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 223
Public Works
Justin Weldy
Public Works Director
The Public Works Department is dedicated to enhancing the quality of life in Fountain Hills by ensuring the
construction of quality infrastructure; maintenance of roadways and traf c control devices; maintenance of Town-
owned washes, dams, medians and open space; and maintenance of Town facilities in a manner that provides a safe,
healthy and secure environment for staff and visitors. The Department strives to provide quality customer service in a
professional and timely manner.
Organizational Chart
Authorized FTE by Department
Town of Fountain Hills | Budget Book 2024 Page 224
Expenditures Summary
15,260,337 $1,674,927
(12.33% vs. prior year)
Public Works Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
2.5M
5M
7.5M
10M
12.5M
15M
17.5M
Town of Fountain Hills | Budget Book 2024 Page 225
Expenditures by Fund
2024 Expenditures by Fund
Streets Fund (46.2%)Streets Fund (46.2%) Streets Fund (46.2%)
Capital Projects (34.8%)Capital Projects (34.8%) Capital Projects (34.8%)
General Fund (10.8%)General Fund (10.8%) General Fund (10.8%)
Internal Service Funds (4.2%)Internal Service Funds (4.2%) Internal Service Funds (4.2%)
Environmental Fund (4.1%)Environmental Fund (4.1%) Environmental Fund (4.1%)
Budgeted and Historical 2024 Expenditures by Fund
Millions
Environmental FundInternal Service FundsGeneral FundCapital ProjectsStreets Fund
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
General Fund $1,085,908 $1,125,503 $1,497,800 $1,642,802 9.7%
Capital Projects $3,951,399 $1,546,559 $5,002,400 $5,308,231 6.1%
Streets Fund $4,404,058 $3,268,623 $5,908,110 $7,048,280 19.3%
Environmental Fund $440,666 $611,382 $627,100 $627,024 0%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 226
Internal Service Funds $434,166 $867,619 $550,000 $634,000 15.3%
Total:$10,316,196 $7,419,686 $13,585,410 $15,260,337 12.3%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Maintenance & Repair (39.5%)Maintenance & Repair (39.5%) Maintenance & Repair (39.5%)
Capital Expenditures (35.3%)Capital Expenditures (35.3%) Capital Expenditures (35.3%)
Payroll Expenses (9.7%)Payroll Expenses (9.7%) Payroll Expenses (9.7%)
Contractual Services (6.9%)Contractual Services (6.9%) Contractual Services (6.9%)
Contingency (4.3%)Contingency (4.3%) Contingency (4.3%)
Utilities (2.2%)Utilities (2.2%) Utilities (2.2%)
Equipment/Improvemen (0.6%)Equipment/Improvemen (0.6%) Equipment/Improvemen (0.6%)
Internal Service (0.6%)Internal Service (0.6%) Internal Service (0.6%)
Supplies (0.4%)Supplies (0.4%) Supplies (0.4%)
Town of Fountain Hills | Budget Book 2024 Page 227
Budgeted and Historical Expenditures by Expense Type
Millions
Meetings & Training
Dues & Memberships
Damages/VandalismSuppliesInternal Service
Equipment/Improvemen
UtilitiesContingency
Contractual ServicesPayroll Expenses
Capital Expenditures
Maintenance & Repair
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
Expense Objects
Payroll Expenses $1,191,074 $1,127,888 $1,424,446 $1,473,746 3.5%
Dues & Memberships $12,116 $12,364 $26,225 $28,225 7.6%
Meetings & Training $2,199 $1,065 $6,515 $8,015 23%
Maintenance & Repair $3,795,057 $2,714,711 $4,859,838 $6,027,583 24%
Utilities $320,622 $365,137 $334,863 $334,863 0%
Contractual Services $600,447 $755,393 $897,816 $1,055,816 17.6%
Supplies $39,726 $33,474 $61,093 $62,493 2.3%
Equipment/Improvemen $287,498 $662,714 $97,350 $97,350 0%
Damages/Vandalism $28,819 $13,214 $40,900 $40,900 0%
Internal Service $85,019 $81,844 $83,964 $89,115 6.1%
Contingency $0 $0 $750,000 $650,000 -13.3%
Capital Expenditures $3,953,620 $1,651,882 $5,002,400 $5,392,231 7.8%
Total Expense Objects:$10,316,196 $7,419,686 $13,585,410 $15,260,337 12.3%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 228
Strategic Initiatives
Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of
Life
Signature Strategy - Develop an investment plan and schedule to maintain/bring FH’s streets, medians, buildings, and
parks to established standards
Supporting Task - Develop a detailed Infrastructure Condition Report with a scoring mechanism for evaluating and
reporting the functionality, appearance, and upkeep of the Town’s xed assets
Storm Water Master Plan
Facilities Reserve
Citizen's Street Committee
Community Services Master Plan
Signature Strategy - Support local Broadband strategic buildouts and deployment efforts while ensuring the
preservation of conduit and right of way for future technologies
Supporting Task - Make co-location of broadband a requirement with existing infrastructure planning as a
condition of permit use or where public funding is provided
Review Town Code (In Progress)
Signature Strategy - Increase the ease and safety of multi-use aspects of Fountain Hills roads
Supporting Task - The Fountain Hills Town Council Subcommittee on Pedestrian and Traf c Safety will continue to
identify roads where lack of an interconnected sidewalk system increases risk to pedestrians and will continue to
update and schedule to remedy
MAG grant approved
Construction begins FY 2024
Public Open House
Supporting Task - Develop a comprehensive bicycle master plan. A successful plan will focus on developing a
seamless cycling network that emphasizes short trip distances, multi-modal trips, and is complemented by
encouragement, education, and enforcement programs to increase usage
Add bike lane from Beeline/Shea Blvd to Scottsdale/Shea Blvd border
Town of Fountain Hills | Budget Book 2024 Page 229
Development Services
John Wesley
Development Services Director
The Development Services Department is dedicated to enhancing the quality of life in Fountain Hills by providing plan
review, construction permitting, building inspections, code enforcement, and Geographic Information Systems, as well
as the use of innovative and proven land planning techniques. The Department strives to provide quality customer
service in a professional and timely manner.
Organizational Chart
Authorized FTE by Department
Town of Fountain Hills | Budget Book 2024 Page 230
Expenditures Summary
1,318,663 -$41,015
(-3.02% vs. prior year)
Development Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
250k
500k
750k
1,000k
1,250k
1,500k
Town of Fountain Hills | Budget Book 2024 Page 231
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (80.8%)Payroll Expenses (80.8%) Payroll Expenses (80.8%)
Contingency (7.6%)Contingency (7.6%) Contingency (7.6%)
Contractual Services (3.7%)Contractual Services (3.7%) Contractual Services (3.7%)
Maintenance & Repair (3.3%)Maintenance & Repair (3.3%) Maintenance & Repair (3.3%)
Internal Service (1.5%)Internal Service (1.5%) Internal Service (1.5%)
Meetings & Training (1.4%)Meetings & Training (1.4%) Meetings & Training (1.4%)
Supplies (0.9%)Supplies (0.9%) Supplies (0.9%)
Utilities (0.4%)Utilities (0.4%) Utilities (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Equipment/ImprovemenDues & Memberships
Utilities
SuppliesMeetings & Training
Internal Service
Maintenance & RepairContractual ServicesContingency
Payroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expense Objects
Payroll Expenses $820,221 $898,156 $1,001,252 $1,065,074 6.4%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 232
Dues & Memberships $27,492 $5,637 $4,042 $3,773 -6.7%
Meetings & Training $1,645 $3,958 $18,230 $18,230 0%
Maintenance & Repair $2,753 $65,945 $40,355 $43,559 7.9%
Utilities $2,689 $7,391 $5,040 $5,040 0%
Contractual Services $41,676 $45,334 $149,074 $49,074 -67.1%
Supplies $2,984 $4,166 $11,710 $11,260 -3.8%
Equipment/Improvemen $21,484 $1,241 $4,450 $2,800 -37.1%
Internal Service $18,948 $20,698 $25,525 $19,853 -22.2%
Contingency $0 $0 $100,000 $100,000 0%
Total Expense Objects:$939,892 $1,052,527 $1,359,678 $1,318,663 -3%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Strategic Initiatives
Targeted Collaborative Economic Development
Signature Strategy - Retain existing businesses and attract new ones
Supporting Task - Identify ways to streamline the building permit process
Improve/Re ne TOPPS
Step-by-step instructions
How-to videos
Continue to Improve the Public Health, Well-Being, and Safety of our Town
Signature Strategy - Promote the natural and built environment of Fountain Hills to improve the public health, well-
being, and safety of the community
Supporting Task - Create and publicize an Environmental Plan for Fountain Hills
Present Environmental Plan to the Strategic Planning Advisory Commission (Completed)
Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of
Life
Signature Strategy - Increase the ease and safety of multi-use aspects of Fountain Hills roads
Supporting Task - Develop a comprehensive bicycle master plan. A successful plan will focus on developing a
seamless cycling network that emphasizes short trip distances, multi-modal trips, and is complemented by
encouragement, education, and enforcement programs to increase usage
Add bike lane from Beeline/Shea Blvd to Scottsdale/Shea Blvd border
Town of Fountain Hills | Budget Book 2024 Page 233
Community Services
Kevin Snipes
Interim Community Services Director
The mission of the Community Services Department is to provide exceptional customer service to enhance the quality
of life by providing and maintaining safe, available, and accessible parks and facilities, recreation programs, events, and
services that will meet the intellectual, social, cultural, and leisure needs of all residents.
Organizational Chart
Authorized FTE by Department
Town of Fountain Hills | Budget Book 2024 Page 234
Expenditures Summary
5,226,030 -$1,300,191
(-19.92% vs. prior year)
Community Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
2M
4M
6M
8M
Town of Fountain Hills | Budget Book 2024 Page 235
Expenditures by Fund
2024 Expenditures by Fund
General Fund (74.6%)General Fund (74.6%) General Fund (74.6%)
Capital Projects Fund (24.6%)Capital Projects Fund (24.6%) Capital Projects Fund (24.6%)
Public Art Fund (0.8%)Public Art Fund (0.8%) Public Art Fund (0.8%)
Budgeted and Historical 2024 Expenditures by Fund
Millions
Park/Rec Dev FeePublic Art FundCapital Projects Fund
General Fund
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$1
$2
$3
$4
$5
$6
$7
General Fund $2,536,068 $3,095,977 $3,695,572 $3,898,569 5.5%
Capital Projects Fund $562,895 $2,034,285 $2,686,000 $1,285,700 -52.1%
Public Art Fund $71,712 $22,468 $144,649 $41,761 -71.1%
Park/Rec Dev Fee $40,000 $0 $0 $0 0%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 236
Total:$3,210,675 $5,152,730 $6,526,221 $5,226,030 -19.9%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (37.7%)Payroll Expenses (37.7%) Payroll Expenses (37.7%)
Capital Expenditures (24.9%)Capital Expenditures (24.9%) Capital Expenditures (24.9%)
Contractual Services (15.9%)Contractual Services (15.9%) Contractual Services (15.9%)
Utilities (7.5%)Utilities (7.5%) Utilities (7.5%)
Supplies (5.1%)Supplies (5.1%) Supplies (5.1%)
Maintenance & Repair (5%)Maintenance & Repair (5%) Maintenance & Repair (5%)
Internal Service (1.5%)Internal Service (1.5%) Internal Service (1.5%)
Equipment/Improvemen (1.1%)Equipment/Improvemen (1.1%) Equipment/Improvemen (1.1%)
Contingency (0.7%)Contingency (0.7%) Contingency (0.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Damages/VandalismDues & MembershipsMeetings & Training
Contingency
Equipment/Improvemen
Internal ServiceMaintenance & Repair
Supplies
UtilitiesContractual Services
Capital Expenditures
Payroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$1
$2
$3
$4
$5
$6
$7
Town of Fountain Hills | Budget Book 2024 Page 237
Expense Objects
Payroll Expenses $1,407,274 $1,566,119 $1,820,378 $1,972,598 8.4%
Dues & Memberships $13,137 $4,105 $5,870 $5,920 0.9%
Meetings & Training $3,357 $18,733 $27,085 $24,087 -11.1%
Maintenance & Repair $228,039 $300,204 $230,029 $262,192 14%
Utilities $331,337 $333,092 $390,516 $391,096 0.1%
Contractual Services $303,288 $539,147 $760,081 $830,985 9.3%
Supplies $169,662 $170,564 $202,813 $268,301 32.3%
Equipment/Improvemen $42,569 $56,290 $81,200 $56,050 -31%
Damages/Vandalism $1,172 $11,563 $2,100 $2,100 0%
Internal Service $68,912 $69,870 $64,149 $76,001 18.5%
Contingency $0 $0 $135,000 $35,000 -74.1%
Capital Expenditures $641,929 $2,083,042 $2,807,000 $1,301,700 -53.6%
Total Expense Objects:$3,210,675 $5,152,730 $6,526,221 $5,226,030 -19.9%
NameName FY2021 ActualFY2021 Actual FY2022 ActualFY2022 Actual FY2023 BudgetedFY2023 Budgeted FY2024 BudgetedFY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Strategic Initiatives
Continue to Improve the Public Health, Well-Being, and Safety of our Town
Signature Strategy - Promote the natural and built environment of Fountain Hills to improve the public health, well-
being, and safety of the community
Supporting Task - Continue to expand and connect open space and recreational facilities to create opportunities for
physical activities
Sunridge Natural Park and trail addition
Addition of walking loops
Supporting Task - Work with local environmental organizations in strengthening our community’s connection with
its natural surroundings
Sonoran Conservancy
International Dark Skies
Incorporate biophilic principles
Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of
Life
Signature Strategy - Develop an investment plan and schedule to maintain/bring FH’s streets, medians, buildings, and
parks to established standards
Supporting Task - Develop a detailed Infrastructure Condition Report with a scoring mechanism for evaluating and
reporting the functionality, appearance, and upkeep of the Town’s xed assets
Storm Water Master Plan
Facilities Reserve
Citizen Streets Committee
Community Services Master Plan
Signature Strategy - Utilize services provided by other government agenciesand outside entities e.g. private companies,
non-pro t organizations, and volunteer groups in evaluating and supporting the health of Fountain Hills parks
Supporting Task - Utilize nationally recognized standards for maintenance of the Town's park system
Pursue Community Services/Parks Recreation Master Plan guidance
NPRA Gold Medal Award
Town of Fountain Hills | Budget Book 2024 Page 238
Fire and Emergency Medical Services
Dave Ott
Fire Chief
Staf ng for re protection and Emergency Medical Services (EMS) will be provided through a contractual agreement
between the Town and Rural Metro Corporation until December 31, 2023. During the last scal year, Council approved
the creation of the Town of Fountain Hills Fire Department. The Town already owns the equipment and facilities, and it
will begin providing all staf ng for the department starting on January 1, 2024.
The Fire Department is responsible for EMS delivery and re suppression within the Town limits. The Fire Department
is also responsible for re prevention that includes plan review and building inspections. The Fire Department takes
the lead role in emergency management and the Fire Chief serves as the Emergency Manager for the Town. The Fire
Department also provides other community services such as public education, CPR classes, child safety seat checks
and other safety programs.
Organizational Chart
Town of Fountain Hills | Budget Book 2024 Page 239
Authorized FTE by Department
Town of Fountain Hills | Budget Book 2024 Page 240
Expenditures Summary
5,589,825 $1,131,991
(25.39% vs. prior year)
Fire and Emergency Medical Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
1M
2M
3M
4M
5M
6M
Town of Fountain Hills | Budget Book 2024 Page 241
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (40.5%)Payroll Expenses (40.5%) Payroll Expenses (40.5%)
Contractual Services (39.7%)Contractual Services (39.7%) Contractual Services (39.7%)
Equipment/Improvemen (6.5%)Equipment/Improvemen (6.5%) Equipment/Improvemen (6.5%)
Contingency (5.6%)Contingency (5.6%) Contingency (5.6%)
Internal Service (3.8%)Internal Service (3.8%) Internal Service (3.8%)
Maintenance & Repair (1.5%)Maintenance & Repair (1.5%) Maintenance & Repair (1.5%)
Supplies (1%)Supplies (1%) Supplies (1%)
Utilities (0.9%)Utilities (0.9%) Utilities (0.9%)
Meetings & Training (0.3%)Meetings & Training (0.3%) Meetings & Training (0.3%)
Budgeted and Historical Expenditures by Expense Type
Millions
Capital ExpendituresDues & Memberships
Meetings & Training
UtilitiesSuppliesMaintenance & Repair
Internal Service
ContingencyEquipment/Improvemen
Contractual Services
Payroll Expenses
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$1
$2
$3
$4
$5
$6
Expense Objects
Payroll Expenses $0 $0 $0 $2,262,906 N/A
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 242
Dues & Memberships $482 $390 $500 $13,500 2,600%
Meetings & Training $319 $245 $2,200 $15,450 602.3%
Maintenance & Repair $44,344 $53,869 $58,110 $83,110 43%
Utilities $27,009 $37,502 $32,340 $50,040 54.7%
Contractual Services $2,559,569 $792,723 $4,071,438 $2,217,831 -45.5%
Supplies $6,924 $12,326 $14,555 $58,555 302.3%
Equipment/Improvemen $18,611 $30,318 $22,200 $361,950 1,530.4%
Internal Service $435,191 $199,561 $201,491 $214,243 6.3%
Contingency $0 $0 $0 $312,240 N/A
Capital Expenditures $0 $0 $55,000 $0 -100%
Total Expense Objects:$3,092,450 $1,126,933 $4,457,834 $5,589,825 25.4%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 243
Law Enforcement
Larry Kratzer
District 7 Commander
The Maricopa County Sheriff's Of ce is a fully integrated law enforcement agency committed to being the leader in
establishing the standards for providing quality law enforcement, detention and support services to the citizens of
Maricopa County and to other criminal justice agencies.
Under the command of Captain Larry Kratzer, twenty-two deputies are assigned to the Town of Fountain Hills. Of
these, twenty deputies and six sergeants are assigned to patrol. In addition, one deputy is assigned as the School
Resource Of cer and one deputy is assigned as the Community Liaison to address quality of life issues, court security,
and administrative duties. Additionally, there are three detectives assigned, one detective supervisor sergeant, one
administrative sergeant, one Commander (Captain), one Deputy Commander (Lieutenant), and one administrative
assistant.
Organizational Chart
Town of Fountain Hills | Budget Book 2024 Page 244
Expenditures Summary
6,388,595 $932,559
(17.09% vs. prior year)
Law Enforcement Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2020 FY2021 FY2022 FY2023 FY2024
0
2M
4M
6M
8M
Town of Fountain Hills | Budget Book 2024 Page 245
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contractual Services (99.8%)Contractual Services (99.8%) Contractual Services (99.8%)
Damages/Vandalism (0.2%)Damages/Vandalism (0.2%) Damages/Vandalism (0.2%)
Maintenance & Repair (0.02%)Maintenance & Repair (0.02%) Maintenance & Repair (0.02%)
Supplies (0.001%)Supplies (0.001%) Supplies (0.001%)
Budgeted and Historical Expenditures by Expense Type
Millions
SuppliesMaintenance & Repair
Damages/Vandalism
Contractual Services
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$1
$2
$3
$4
$5
$6
$7
Expense Objects
Maintenance & Repair $0 $0 $1,296 $1,296 0%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 246
Contractual Services $3,352,889 $4,044,580 $5,444,700 $6,377,259 17.1%
Supplies $0 $0 $40 $40 0%
Damages/Vandalism $0 $0 $10,000 $10,000 0%
Total Expense Objects:$3,352,889 $4,044,580 $5,456,036 $6,388,595 17.1%
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2024 Page 247
CAPITAL IMPROVEMENTS
Town of Fountain Hills | Budget Book 2024 Page 248
Capital Improvements: One-year Plan
Total Capital Requested
6,628,931
18 Capital Improvement Projects
The total cost to the Capital Project's fund balance will be $5.1M with the remainder provided by other Town Funds or external
federal and state grants.
Total Funding Requested by Department
TOTAL $6,628,931.00
Community Services (19%)$1,285,700.00
Public Works (81%)$5,343,231.00
Total Funding Requested by Source
TOTAL $6,628,931.00
Capital Project Fund (600) (43%)$2,825,852.00
Other (1%)$35,000.00
Special Revenue (400) (57%)$3,768,079.00
Capital Costs Breakdown
TOTAL $6,633,431.00
Capital Costs (100%)$6,628,931.00
Operational Costs (0%)$4,500.00
Cost Savings & Revenue Breakdown
There's no data for building chart
Town of Fountain Hills | Budget Book 2024 Page 249
Community Services Requests
Itemized Requests for 2024
Centennial Pavilion $250,000
Centennial Circle Pavilion/ Pavilion improvements The Centennial Circle is a large and under-utilized space. This CIP
project is designed to make the new pavilion area become a programmable space that can be utilized by multiple...
Desert Vista Park - Multi Year Improvements $235,700
DV improvements Desert Vista Park has been in need of improvement for several years. The improvements began with
turf renovations and accessibility upgrades, including a crosswalk and walking loop in...
Fountain Park $100,000
Panorama Hillside Erosion Control - P3055 The hillside along Panorama is very steep and hasn't had irrigation since the
sidewalk was installed. There are medium to large rocks placed on the hill to prevent mud from covering the sidewalk...
Golden Eagle Park - Field Lights $700,000
Ball eld light upgrades- YEAR 2 (Year one was approved as part of the FY23 budget and second year signed contract
approval was made so parts could be manufactured and installed in July) The four ball elds within Golden Eagle Park
currently use...
Total:$1,285,700
Town of Fountain Hills | Budget Book 2024 Page 250
Public Works Requests
Itemized Requests for 2024
Bridge Repair $75,000
This project will repair de ciencies to existing Town-maintained bridges. The Arizona Department of Transportation
(ADOT) Bridge Group conducts bridge inspections every four (4) years on twenty-three (23) Town bridges. In 2022, three...
Community Center Renovations Phase II $200,000
During the initial phase of renovations to the Community Center in 2021, drainage issues were discovered at the exterior
walls and doors of the building. Subsequently, during the Summer of 2022, the building experienced interior odors,
carpet...
Deuce Court Drainage Improvements $20,000
This project will construct new drainage improvements to assist the surface drainage conditions in a cul-de-sac located in
Deuce Court. Due to unknown reasons, the existing stormwater infrastructure constructed in Deuce Ct. was not...
Fountain Hills Boulevard & Palisades Boulevard Intersection Improvements $90,000
In FY21, an evaluation of the intersection geometry and level of service was performed. Based on the ndings of that
assessment, this project will consist of the optimization of signal timing for the traf c signal and replacing the curb ramps...
Grande Rosita Drainage Channel $62,500
This project will construct new drainage improvements to improve an unlined ditch between Grande Boulevard and Rosita
Drive to address past and future ooding concerns as well as frequent maintenance issues. Improvements will include the
resizing...
Palisades & La Montana Intersection Improvements $150,000
This intersection is currently stop controlled on all four approaches, east and west bound Palisades and north and south
bound La Montana. This project will include the design and construction of intersection improvements, to be
determined...
Palisades Boulevard & Eagle Ridge/Palomino Drive Traf c Signal $34,910
This project will design a traf c signal at the intersection of Palisades Blvd and Eagle Ridge Drive/Palomino Blvd. Design
will be completed in FY24.
Panorama Drive Spring Pump Electrical Upgrade $100,000
This project will design and construct electrical upgrades to the pump located on Panorama Drive, which will allow for the
pump to operate at a higher pumping capacity.
Public Restroom Facility on the Avenue of the Fountains $35,000
This project will involve the planning, siting and design for a public restroom facility on the Avenue of the Fountains. There
exists Town-owned land on the south side of the Avenue, immediately west of Georgie’s that might serve...
Replacement of Chiller #3 Compressors $110,000
Chiller # 3’s two compressors are original equipment installed in 2000. Chiller #2 is also original but has had both
compressors replaced in recent years. Chiller #1 was added several years later. Chillers are responsible for providing...
Shea Boulevard Widening - Palisades Boulevard to Technology Drive $565,000
This project will design and construct an expansion of Shea Boulevard. This segment will complete eastbound Shea,
between Palisades Blvd and Fountain Hills Blvd. The ultimate build-out when completed will widen Shea Boulevard to...
Town of Fountain Hills | Budget Book 2024 Page 251
Sidewalk Gap in ll, Palisades & Saguaro $3,510,821
This project will design and construct sidewalks to in ll gaps between existing sidewalks, complete full street block
sidewalk lengths, connect to existing pedestrian generators (including schools, parks, churches, and commercial areas),
and for...
Sidewalk In ll and Design $300,000
This project provides design and construction for ADA-compliant concrete sidewalk and curb ramps where gaps currently
exist. The new sidewalks will provide connectivity to improve the walkability in the Town, and supports the Town’s Active...
Town Hall Fire Alarm Panel and Device Upgrade $90,000
This project will upgrade the re alarm panel and associated components in the Town Hall building.
Total:$5,343,231
Town of Fountain Hills | Budget Book 2024 Page 252
Capital Improvements: Multi-year Plan
Total Capital Requested
16,143,931
22 Capital Improvement Projects
Total Funding Requested by Department
Community Services Public Works
2024
2025
2026
2027
2028
$6,628,931.00
$2,825,000.00
$5,940,000.00
$375,000.00
$375,000.00
$0 $2M $4M $6M
Total Funding Requested by Source
Capital Project Fund (600)Other
Special Revenue (400)
2024
2025
2026
2027
2028
$6,628,931.00
$2,825,000.00
$5,940,000.00
$375,000.00
$375,000.00
$0 $2M $4M $6M
Town of Fountain Hills | Budget Book 2024 Page 253
Capital Costs Breakdown
Capital Costs Operational Costs
2024
2025
2026
2027
2028
$6,633,431.00
$2,833,600.00
$5,962,100.00
$414,600.00
$411,100.00
$0 $2M $4M $6M
Cost Savings & Revenues
There's no data for building chart
Town of Fountain Hills | Budget Book 2024 Page 254
Public Works Requests
Itemized Requests for 2024-2029
Bridge Repair $375,000
This project will repair de ciencies to existing Town-maintained bridges. The Arizona Department of Transportation
(ADOT) Bridge Group conducts bridge inspections every four (4) years on twenty-three (23) Town bridges. In 2022, three...
Community Center Renovations Phase II $200,000
During the initial phase of renovations to the Community Center in 2021, drainage issues were discovered at the exterior
walls and doors of the building. Subsequently, during the Summer of 2022, the building experienced interior odors,
carpet...
Del Cambre Avenue Culvert Crossing at Ashbrook Wash $1,050,000
The proposed project will design and construct drainage improvements on Del Cambre Avenue where it crosses the
Ashbrook Wash. This is currently a low- ow crossing that is subject to ooding and sediment deposition from the adjacent
Wash...
Deuce Court Drainage Improvements $20,000
This project will construct new drainage improvements to assist the surface drainage conditions in a cul-de-sac located in
Deuce Court. Due to unknown reasons, the existing stormwater infrastructure constructed in Deuce Ct. was not...
El Pueblo Boulevard Culvert Crossing at Ashbrook Wash $1,315,000
The proposed project will design and construct drainage improvements on El Pueblo Boulevard where it crosses the
Ashbrook Wash. This is currently a low- ow crossing that is subject to ooding and sediment deposition from the adjacent
Wash...
Fountain Hills Boulevard & Palisades Boulevard Intersection Improvements $290,000
In FY21, an evaluation of the intersection geometry and level of service was performed. Based on the ndings of that
assessment, this project will consist of the optimization of signal timing for the traf c signal and replacing the curb ramps...
Fountain Hills Boulevard/Legend Wash Crossing Drainage Improvements $1,300,000
This project will design and construct drainage improvements at the Fountain Hills Boulevard crossing of Legend Wash.
This is currently a low- ow crossing, and the proposed improvement will elevate the roadway and install a culvert or
drainage...
Grande Rosita Drainage Channel $62,500
This project will construct new drainage improvements to improve an unlined ditch between Grande Boulevard and Rosita
Drive to address past and future ooding concerns as well as frequent maintenance issues. Improvements will include the
resizing...
McDowell Mountain Road Culvert Crossing at Escalante Wash $2,500,000
The proposed project will design and construct drainage improvements on McDowell Mountain Road where it crosses the
Escalante Wash. This is currently a low- ow crossing that is subject to ooding and sediment deposition from the
adjacent...
Palisades & La Montana Intersection Improvements $1,650,000
This intersection is currently stop controlled on all four approaches, east and west bound Palisades and north and south
bound La Montana. This project will include the design and construction of intersection improvements, to be
determined...
Palisades Boulevard & Eagle Ridge/Palomino Drive Traf c Signal $34,910
This project will design a traf c signal at the intersection of Palisades Blvd and Eagle Ridge Drive/Palomino Blvd. Design
will be completed in FY24.
Town of Fountain Hills | Budget Book 2024 Page 255
Panorama Drive Spring Pump Electrical Upgrade $100,000
This project will design and construct electrical upgrades to the pump located on Panorama Drive, which will allow for the
pump to operate at a higher pumping capacity.
Public Restroom Facility on the Avenue of the Fountains $185,000
This project will involve the planning, siting and design for a public restroom facility on the Avenue of the Fountains. There
exists Town-owned land on the south side of the Avenue, immediately west of Georgie’s that might serve...
Replacement of Chiller #3 Compressors $110,000
Chiller # 3’s two compressors are original equipment installed in 2000. Chiller #2 is also original but has had both
compressors replaced in recent years. Chiller #1 was added several years later. Chillers are responsible for providing...
Shea Boulevard Widening - Palisades Boulevard to Technology Drive $565,000
This project will design and construct an expansion of Shea Boulevard. This segment will complete eastbound Shea,
between Palisades Blvd and Fountain Hills Blvd. The ultimate build-out when completed will widen Shea Boulevard to...
Sidewalk Gap in ll, Palisades & Saguaro $3,510,821
This project will design and construct sidewalks to in ll gaps between existing sidewalks, complete full street block
sidewalk lengths, connect to existing pedestrian generators (including schools, parks, churches, and commercial areas),
and for...
Sidewalk In ll and Design $1,500,000
This project provides design and construction for ADA-compliant concrete sidewalk and curb ramps where gaps currently
exist. The new sidewalks will provide connectivity to improve the walkability in the Town, and supports the Town’s Active...
Town Hall Fire Alarm Panel and Device Upgrade $90,000
This project will upgrade the re alarm panel and associated components in the Town Hall building.
Total:$14,858,231
Community Services Requests
Itemized Requests for 2024-2029
Centennial Pavilion $250,000
Centennial Circle Pavilion/ Pavilion improvements The Centennial Circle is a large and under-utilized space. This CIP
project is designed to make the new pavilion area become a programmable space that can be utilized by multiple...
Desert Vista Park - Multi Year Improvements $235,700
DV improvements Desert Vista Park has been in need of improvement for several years. The improvements began with
turf renovations and accessibility upgrades, including a crosswalk and walking loop in...
Fountain Park $100,000
Panorama Hillside Erosion Control - P3055 The hillside along Panorama is very steep and hasn't had irrigation since the
sidewalk was installed. There are medium to large rocks placed on the hill to prevent mud from covering the sidewalk...
Golden Eagle Park - Field Lights $700,000
Ball eld light upgrades- YEAR 2 (Year one was approved as part of the FY23 budget and second year signed contract
approval was made so parts could be manufactured and installed in July) The four ball elds within Golden Eagle Park
currently use...
Total:$1,285,700
Town of Fountain Hills | Budget Book 2024 Page 256
DEBT
Town of Fountain Hills | Budget Book 2024 Page 257
Outstanding Debt
The Schedule below includes an itemization of the outstanding debt as of June 30, 2021, after the scheduled principal and
interest payments due July 1, 2021.
Legal Debt Limit
The Total Net Debt Applicable to Limit comes from the Report of Bonded Indebtedness and is related to those issues
noted by the appropriate % debt limit.
20% limit - GO bonds for projects involving water, sewer, arti cial lighting, parks, open space, public safety, law
enforcement, re and emergency facilities, street and transportation facilities and recreational facility
improvements.
6% limit - GO bonds for any other general purpose improvements.
The basis for determining the legal debt margin is the net full cash assessed value of all property located within the Town.
Curently, the Town does not have any outstanding debt.
FY19-20 FY20-21 FY21-22 FY22-23
6% Debt Limit
Debt limit $ 33,951,090 $ 35,683,229 $ 37,823,715 $ 40,238,671
Total applicable to limit 0 0 0 0
Legal debt margin $ 27,998,343 $ 35,683,229 $ 37,823,715 $ 40,238,671
Total net debt applicable to the limit
as a percentage of debt limit ----
20% Debt Limit
Debt limit $ 113,170,302 $ 118,944,098 $ 126,079,049 $ 134,128,903
Total applicable to limit 1,615,000 0 0 0
Legal debt margin $ 89,832,809 $ 118,944,098 $ 126,079,049 $ 134,128,903
Total net debt applicable to the limit
as a percentage of debt limit 1%---
Net Assessed Full Cash Value $ 565,851,508 $ 594,720,491 $ 630,395,243 $ 670,644,516
Town of Fountain Hills | Budget Book 2024 Page 258
General Obligation (GO) Bonds
Voter-approved General Obligation bonds issued by the Town are repaid by collecting a secondary property tax. This
secondary property tax levy is based on the total amount required for the annual principal and interest payments (with
adjustments for carry-forward and/or interest earnings, delinquencies, etc.) divided by the total assessed valuation for the
Town of Fountain Hills.
Currently, the Town does not have any outstanding General Obligation bonds, and a town-wide secondary property tax is
not required for scal year 2024.
Municipal Property Corporation (MPC) Bonds
One of the methods of funding major municipal projects is the use of a Municipal Property Corporation (MPC). The Town
created the Fountain Hills Municipal Property Corporation, and bonds were issued in 2000 and 2001 to build the
Community Center and purchase a portion of the McDowell Mountain Preserve, respectively. In 2004, MPC bonds were
used to construct Town Hall. While the bonds are outstanding, the MPC owns the land and buildings purchased with
bond proceeds. Principal and interest payments are made using various operating revenues received by the Town and do
not require a property tax levy on residents.
Now that all the MPC bonds have been retired, ownership of the buildings and land have been transferred to the Town.
Eagle Mountain Community Facilities District (EMCFD) Bonds
There have been four bond issues (issued as General Obligation bonds) that were approved for speci c purposes:
The rst two CFD bond issues in 1996 (refunded in 2005) were to acquire certain public infrastructure bene ting the
District, speci cally a sewer project, a storm water conveyance system project, the Eagle Mountain Parkway Phase I
project, and the Summer Hill Boulevard project.
The third CFD bond issue, completed in 2005, refunded and defeased the two 1996 issues.
The fourth issue re nanced the outstanding bonds in 2015 to reduce interest costs.
The Eagle Mountain Community Facilities District debt payments are levied on the property owners within the District.
These obligations are paid by the property owners using secondary property taxes, less any credits, carry-forward and/or
interest earnings and allowing for delinquencies. The nal payment on the fourth issue was made on 7/1/2021. As a result,
a secondary property tax will not be assessed for scal year 2024.
Town of Fountain Hills | Budget Book 2024 Page 259
SCHEDULES & RESOURCES
Town of Fountain Hills | Budget Book 2024 Page 260
FY24 Schedule of Authorized Positions
Town of Fountain Hills | Budget Book 2024 Page 261
Town of Fountain Hills | Budget Book 2024 Page 262
FY24 Pay Plan
FY 23-24 PAY PLAN - Non-Public Safety Positions (July 2023)
Exempt Positions
Position Title MinimumMaximum
Deputy Town Manager/Community Services Director $ 139,727 $ 199,810
Deputy Town Manager/Administrative Services Director139,727 199,810
Chief Financial Of cer 139,727 199,810
Public Works Director 130,589 186,742
Development Services Director 130,589 186,742
Town Clerk 122,046 174,526
Community Services Director 122,046 174,526
Economic Development Director 122,046 174,526
Chief Technology Administrator 116,111 166,039
Town Engineer 114,450 163,664
Community Relations Director 114,450 163,664
Assistant Town Engineer 97,288 139,122
Court Administrator 95,577 136,675
Chief Building Of cial/Plans Examiner 84,548 120,904
Recreation Manager 83,521 119,435
Parks Superintendent 83,521 119,435
Community Center Manager 83,521 119,435
Senior Accountant 83,521 119,435
Procurement Administrator 83,521 119,435
Streets Superintendent 82,774 118,367
Senior Planner 82,435 117,882
Human Resources Analyst 73,000 104,390
Facilities Supervisor 72,113 103,122
Volunteer Supervisor 72,113 103,122
Parks Supervisor 72,113 103,122
Senior Recreation Program Coordinator 72,113 103,122
Executive Assistant to Town Manager/Council 69,350 99,171
Management Analyst 69,173 98,917
Accountant 64,014 91,540
Court Operations Coordinator 64,014 91,540
Community Center Program Coordinator 64,014 91,540
Operations Coordinator - Community Center 64,014 91,540
Recreation Program Coordinator 64,014 91,540
Senior Code Enforcement Of cer 64,014 91,540
Town of Fountain Hills | Budget Book 2024 Page 263
Non-Exempt Positions
Position Title MinimumMaximum
Senior Building Inspector $ 34.25 $ 48.98
Information Technology Support Specialist 33.48 47.88
GIS Technician/CAD Operator 32.68 46.73
Civil Engineer Inspector 29.97 42.86
Bene ts and Payroll Specialist 28.12 40.21
Executive Assistant 26.63 38.08
Code Enforcement Of cer 26.63 38.08
Senior Maintenance Technician 25.98 37.15
Senior Facilities Maintenance Technician 25.98 37.15
Park Operations Lead 25.98 37.15
Facilities Maintenance Technician 24.03 34.36
Building Permit Technician 23.40 33.46
Senior Court Clerk 22.80 32.60
Street Maintenance Technician 22.80 32.60
Administrative Assistant 22.80 32.60
Court Clerk 21.79 31.16
Financial Services Technician 21.79 31.16
Groundskeeper II 21.79 31.16
Customer Service Representative II 21.10 30.17
Community Center Assistant 20.63 29.50
Lead Park Attendant 20.63 29.50
Lead Operations Support Worker 20.63 29.50
Customer Service Representative I 18.80 26.88
Recreation Assistant 18.36 26.25
Operations Support Worker 18.36 26.25
Park Attendant 18.36 26.25
Custodian 16.97 24.27
Town of Fountain Hills | Budget Book 2024 Page 264
FY24 Fire Department Pay Plan
Town of Fountain Hills | Budget Book 2024 Page 265
FY24 Fee Schedule
TOWN OF FOUNTAIN HILLS
COMPREHENSIVE FEE SCHEDULE
FISCAL YEAR 2023-2024
Description Adopted Fee Units
Clerk
Campaign Fees:
Pro/Con Argument Fee $100.00 per request
Campaign Finance - Late Filing Fee $10.00 per business day
Community Services
Parks Fees
Park Rental Fees - Resident/Non-Pro t:
Standard Ramada - 2 hour minimum $15.00 per hour
Saguaro Ramada - 2 hour minimum $30.00 per hour
Meeting Rooms 2 hour minimum $15.00 per hour
Athletic Fields - 2 hour minimum $20.00 per hour
Sports Courts - 1 hour reservation $10.00 per hour
Half Day Open Park space, including Amphitheater,
Avenue of the Fountains Plaza, Great Lawn,
Centennial Circle and other lawns
$800.00 at fee
Full Day Open Park space, including Amphitheater,
Avenue of the Fountains Plaza, Great Lawn,
Centennial Circle and other lawns
$1,500.00 at fee
Park Rental Fees - Non-Resident/Commercial:
Small Ramada - 2 hour minimum $22.50 per hour
Saguaro Ramada - 2 hour minimum $40.00 per hour
Meeting Rooms 2 hour minimum $20.00 per hour
Athletic Fields - 2 hour minimum $30.00 per hour
Sports Courts - 1 hour reservation $15.00 per hour
Half Day Open Park space, including Amphitheater,
Avenue of the Fountains Plaza, Great Lawn,
Centennial Circle and other lawns
$1,350.00 at fee
Full Day Open Park space, including Amphitheater,
Avenue of the Fountains Plaza, Great Lawn,
Centennial Circle and other lawns
$2,350.00 at fee
Park Rental Fee Extras:
Power Distribution Box Rental Fee & Deposit $25.00 plus $200 deposit per box per day
Quick Coupler $25.00 plus $200 deposit per box per day
Athletic Field Lights (2 hour minimum)$15.00 per hour per eld
Athletic Field Prep – Baseball/Softball $30.00 per eld
Athletic Field Prep – Soccer/Football $500.00 per eld
Batting Cage Rental - 1 hour $10.00 per hour
Pitching Mound Rental $25.00 per use
Ball Field Fencing Rental $25.00 per use
Alcohol Permit with Park Reservation (NON-
REFUNDABLE)
$20.00 per permit
Fountain Operation $300.00 per half hour
Staff - 2 hour minimum $40.00 per hour per staff
member
Community Center Fees
Community Center Rentals - Resident/Non-Pro t:
Town of Fountain Hills | Budget Book 2024 Page 266
Weekday Rates: Monday thru Thursday
Classrooms - Minimum 2 hours $25.00 per hour
Ballroom - Per Ballroom; Minimum 4 hours $50.00 per hour
Lobby - Minimum 4 hours $50.00 per hour
Weekend Rates: Friday & Saturday (no rentals on
Sunday)
Ballroom - Per Ballroom; Minimum 4 hours $75.00 per hour
Lobby - Minimum 4 hours $75.00 per hour
Ballroom Damage Deposit $50.00 per Ballroom
Community Center Rentals - Non-Resident/Commercial:
Weekday Rates: Monday thru Thursday
Classrooms - Minimum 2 hours $50.00 per hour
Ballroom - Per Ballroom; Minimum 4 hours $100.00 per hour
Lobby - Minimum 4 hours $100.00 per hour
Weekend Rates: Friday & Saturday (no rentals on
Sunday)
Ballroom - Per Ballroom; Minimum 4 hours $150.00 per hour
Lobby - Minimum 4 hours $150.00 per hour
Ballroom Damage Deposit $50.00 per Ballroom
Community Center Extra Service Fees:
Video Projector $55.00 plus $300.00 deposit per rental
Flat Screen TV $55.00 plus $500.00 deposit per rental
Small Screen $55.00 plus $250.00 deposit per rental
Large Screen (8' x 10')$55.00 plus $600.00 deposit per rental
Ping Pong Table $55.00 plus $500.00 deposit per rental
Sound Reinforcement
Wireless Microphones $25.00 per rental
Speaker Table (Includes Mixing Board)$25.00 per rental
Conference Phone $55.00 plus $100.00 deposit per rental
Portable Sound System (Includes Mixing Board and/or
Portable Speaker)
$85.00 plus $500.00 deposit per rental
Electricity (per booth)n/a
Portable White Board $5.00 per rental
Walker Display Board $5.00 per rental
Items for Sale $5.00 per rental
Miscellaneous n/a
Dance Floor - per 3' x 3' parquet square (15' x 15')$225.00 per rental
Dance Floor - per 3' x 3' parquet square (18' x 18')$280.00 per rental
Dance Floor - per 3' x 3' parquet square (21' x 21')$325.00 per rental
Staging 6' x 8" section (1 piece)$25.00 per rental
Coffee Service $20.00 per request
Portable Bar $50.00 plus $250.00 deposit per request
Labor Charges $55.00 per hour per staff
MCSO Charges - Minimum 4 hours Actual Cost pre-paid/no
refunds
Piano Tuning Actual Cost pre-paid/no
refunds
Drop-In Fee for Presentations/Classes $5.00 per
presentation/class
Senior Services Annual Membership Fees:
Resident $30.00 per year
Non - Resident $45.00 per year
Town of Fountain Hills | Budget Book 2024 Page 267
Special Event Fees
Special Events Permits:
Special Event Permits - Food/Event Vendors
Application Fee $500.00 based on event size
Special Event Permits - Business
Application Fee - Business (If submitted at least 60
days prior to the event date)
$300.00 per application
Application Fee - If submitted 59 days or less prior to
the event date
$550.00 per application
Permit Fee $50.00 per application
Special Event Permits - Non-Pro t
Application Fee - Charitable Organization (If
submitted at least 60 days prior to the event date)
$150.00 per application
Application Fee - If submitted 59 days or less prior to
the event date
$275.00 per application
Permit Fee $50.00 per application
Special Event Permits - Extra Fees
Special Event Liquor Application Fee $25.00 per application
Special Event Permits - Park Fee (Open Park space:
amphitheater, AOTF Plaza, Great Lawn, Other)
Non-Pro t:
Small Event $400.00/$750.00 half day/full day
Medium Event $2,500.00 full day
Large Event $3,500.00 full day
Business/Commercial:
Small Event $750.00/$1,400.00 half day/full day
Medium Event $2,500.00 full day
Large Event $3,500.00 full day
Special Event Permits - Deposit Fees
Events with less than 1,000 attendance $500.00 per event
Events with 1,000 - 1,999 attendance $1,000.00 per event
Events with 2,000 - 5,000 attendance $2,500.00 per event
Events with over 5,000 attendance $5,000.00 per event
Special Event Permit Fees - Road Closure Admin Fees
Events with less than 1,000 attendance $500.00 per event
Events with 1,000 - 1,999 attendance $750.00 per event
Events with 2,000 - 5,000 attendance $1,000.00 per event
Events with over 5,000 attendance $1,500.00 per event
Special Event Permit Fees - Vendor Compliance Fine
First time penalty $250.00 per incident
Recurring penalty $750.00 per incident
Film permit application $85.00 per incident
Court Fees
Non-Suf cient Funds (checks returned to Court)$50.00 per check
Public Defender Actual costs for appointed
attorney
Jail Reimbursement Actual costs billed by County
for jail time served
Jury Costs (assessed if jury trial canceled within ve
days of trial)
Actual administrative costs
Civil Traf c Default $50.00 per incident
Warrant $65.00 per warrant issued
Diversion Program Rescheduling $22.00 per incdent
Court Clerk $28.00 per request (ARS
22-281)
Town of Fountain Hills | Budget Book 2024 Page 268
Court User $10.00 per charge
Public Records Search $28.00 per name (ARS 22-
281)
Certi ed Copies $28.00 per copy (ARS 22-
281)
Development Services
Planning Fees
Administrative Use Permit/Temporary Sign Permit $50.00 per request
Appeal of a Decision by the Zoning Administrator $1,530.00 per appeal
Comprehensive Sign Plans and amendments $280.00 per request
Commercial/Industrial/Multi-Family Site Plan Review $680.00 for rst 5,000 square
feet of property, then $130.00
for every thousand square feet
thereafter
Continuance at Applicant Request $140.00 per request
Cut & Fill Waiver $350.00 per request
Development Agreements $3,975.00 for up to 5 acres, plus
$795.00 per acre thereafter
Development Agreements - Amendment $1,900.00 for up to 5 acres plus
$380.00 per acre thereafter
Final Plats $1,690.00 for up to 10 lots plus
$169 per lot thereafter
General Plan Amendments - Minor $2,500.00 for the rst 5 acres
plus $500.00 per acre
thereafter
General Plan Amendments - Major $3,760.00 for the rst 40 acres
plus $94.00 per acre thereafter
Hillside Protection Easement (HPE)$170.00 Plus recording fees
Golf Ball Fence, Administrative Review $280.00 per review
Landscape Plan Review $50.00 per review
Public Notice in Newspaper (for all actions requiring
newspaper noti cations)
$260.00 (1)
Noti cation fee (for all actions requiring mailed
noti cations)
$175.00 (2)
Ordinances (Text Amendments)$1,975.00 per ordinance
Planned Area Developments (PAD)$3,620.00 for the rst 5 acres
plus $725.00 per acre thereafter
Planned Area Developments (PAD) - Amendment $1,850.00 for the rst 5 acres
plus $370.00 per acre
thereafter
Plat Abandonments $1,150.00 plus County Fees (3)
Preliminary Plats $2,045.00 for the rst 10 lots,
plus $205.00 per lot thereafter
Recording Fees (subject to change without notice)$150.00 per request
Replats (lot joins, lot divisions, lot line adjustments)$575.00
Rezones (Map)$3,623.00 up to 10 acres plus
$360.00 per acre thereafter
Saguaro Cactus Permit $110.00 per permit
Special Use Permits and amendments $2,000.00
Temporary Use Permits $230.00 plus noti cation
Temporary Visitor Permit (RV Parking):$50.00 per permit
Tract Housing $325.00 plus $100.00 per façade
Variances $1,190.00 for the rst variance
plus $300.00 for each
additional variance
Zoning Veri cation Letter $280.00 per veri cation
Town of Fountain Hills | Budget Book 2024 Page 269
Community Residence Registration $350.00 per registration
Community Residence Annual Renewal $250.00 per renewal
(1) Plus actual newspaper posting costs
(2) Plus $5 per mailing label
(3) Minimum $150 recording fee
Building Fees
Building Permit/Plan Check Single Family Residential:
Single Family Homes & Additions (Includes Permit
and Plan Review)
Livable Area with A/C $0.73 square feet
Covered Area: Garage and/or Patio (non A/C)$0.55 square feet
Single Family Remodel $0.24 square feet
Single Family Remodel non A/C $0.15 square feet
Specialized Permits (Includes Permit and Plan
Review)
Solar Photovoltaic $150.00 per request
Fence Walls $200.00 for rst 100 feet plus
$2.00 per linear foot thereafter
Retaining Walls $300.00 for 100 linear feet plus
$3.20 per linear foot thereafter
Pools & Spas Attached $320.00 up to 450 square feet
plus $0.72 per square foot
above 450
Stand Alone Spas $140.00 per request
Landscape Deposit $2,500.00 refundable deposit.
Deposit required for Certi cate
of Occupancy (C of O) if
landscaping is not installed;
refundable upon landscaping
approval by Town within six (6)
months.
Miscellaneous Plan Review or Inspection (1 hour
minimum)
$115.00 per hour
One Discipline Permit $140.00 per permit
Addendum $115.00 per adendum
Demolition (minor)$60.00 per request
Third-Party or Expedited Plan Review & Inspections Actual costs for third party
Plan Review Add On (After 3rd Review)50% of Bldg Permit/Plan
Review Fee
Reinspection Fee $170.00 per inspection
Permit Extensions - Residential new construction only
(If Town has all records and within current Code cycle)
460.00 per extension
Permit Extensions - Residential remodel only (If Town
has all records and within current Code cycle)
$120.00 per extension
Penalty for failure to obtain a building permit 100% of Bldg Permit/Plan
Review Fee
per incident
Building Permit/Plan Check Commercial:
Commercial/Tenant Building Permit & Additions
(Includes Permit and Plan Review)
Area with A/C $0.80 per square foot
Covered Area (non A/C)$0.65 per square foot
Commercial Remodel (Existing)
Town of Fountain Hills | Budget Book 2024 Page 270
Area with A/C $585.00 for 3,000 square feet
plus $0.20 per square foot
thereafter
Covered Area (non - A/C)$275.00 for 3,000 square feet
plus $0.09 per square foot
thereafter
Apartments/Condominiums
Livable Area with A/C $1.10 per square foot
Covered Area (non - A/C)$0.75 per square foot
Landscape Plan Review $50.00 per request
Miscellaneous Permits (Plan Review Fee is Separate)$13.00 per permit
Minimum Permit (one discipline)$140.00 per permit
Sign Permit, less than 32 square feet (New/Modi ed)$85.00 per permit
Sign Permit, 32 or greater square feet (New/modi ed)$105.00 per permit
Miscellaneous Plan Review or Inspection ( 1 hour
minimum)
$115.00 per hour
Revisions to Approved Plans $170.00 per hour
Plumbing - Water heater replacement/solar
(minor)
$140.00 per request
Mechanical - HVAC replacement (minor)$140.00 per request
Electrical - panel repair (minor)$150.00 per request
Demolition (minor)$60.00 per request
Third-Party or Expedited Plan Review & Inspections Actual costs for third party
Plan Review Add On (After 3rd Review)50% of Bldg Permit/Plan
Review Fee
per review
Reinspection Fee $170.00 per inspection
Permit Extensions - Commercial new construction
only (If Town has all
records and within current Code cycle)
$460.00 per extension
Permit Extensions - Commercial remodel only (If Town
has all records and within current Code cycle)
$120.00 per extension
Penalty for failure to obtain a building permit 50% of Bldg Permit/Plan
Review Fee
per incident
Refund for cancelled Commercial
Building permit (must be done in writing)
35% of building permit fee paid
- request must be made within
180 days of original payment
per request
Appeal of Decision by Building Of cial/Fire Marshall $1,000.00 All fees include up to
3 reviews by staff. Any
additional reviews will be
subject to an additional fee
equal to 25% of the original fee.
Development Fees (Adopted by Resolution 2020-03)
Single Family Residential $3,973.00 per dwelling
Multi - Family Residential $2,537.00 per dwelling
Commercial $3.82 per square foot
Of ce $2.45 per square foot
Institutional $2.86 per square foot
Industrial $1.29 per square foot
(Above fees are split between Parks & Recreation, Fire, and Streets development fees. See Resolution for
allocations.)
Development Services - Miscellaneous
Maps:
8 1/2" x 11"$3.00 per map
11" x 17" Street/Index Map "Typical"$5.00 per map
11" x 17" Aerial Site Plan $18.00 per map
Town of Fountain Hills | Budget Book 2024 Page 271
24" x 36" Custom Map $20.00 per map
36" x 36" Bldg/Plat/Zoning Map $25.00 per map
60" x 60" Street/Bldg/Develop/Plat/Plot $35.00 per map
Map Book $100.00 per map book
Other:
Easement or Right-of-Way Abandonment $730.00 per request
Hillside Protection Recon guration and/or
Replacement of Hillside Protection Easement
$350.00 per request
Revocation Administrative Fee $60.00 per request
Engineering Plan Review Fee / Final Plat
Improvement
$1,610.00 per request
New/Address Change $50.00
Third-Party or Expedited Plan Review & Inspections Actual costs for third party
Inspections not associated with an active Building
Permit
$60.00 per inspection
Off-Hours Inspections (Nights & Weekends)$85.00 per inspection
Fire Fees
Residential Automatic Sprinkler System
Plan Review/Inspection
$340.00 for up to 4,400 square
feet then $0.08 per square foot
Commercial Automatic Sprinkler System
Plan Review/Inspection
$340.00 for the rst 3,000
square feet then $0.11 per
square foot
Commercial Auto Sprinkler System
Modi cation Plan Review/Inspection
$195.00 per request
Commercial Hood System Plan
Review/Inspection
$290.00 per request
Commercial Fire Alarm System Plan
Review/Inspection
$385.00 per request
Commercial Fire Alarm System
Modi cation Plan Review/Inspection
$385.00 per request
Residential LPG Installation
Review/Inspection
$170.00 per request
Annual Adult Residential Group Care
Inspection
$130.00 per request
Annual Commercial Fire Inspection Fee $0.00 per request
Tent Permit Fee (any tent over 200 square feet
& any canopy over 400 square feet)
$65.00 per request
Reinspection Fee (beyond one re-check)$150.00 per request
Abatement Fees:
Inspection fee $340.00 per hour
Reinspection fee $340.00 per inspection
Finance
Services:
Notarization $2.00 per request
Af x Town Seal $5.00 per request
Returned Check Fee $50.00 per check
Convenience Fee - credit card payment $4.00 per transaction
Art Commission $35.00 per transaction
Copies
Photocopies 8 1/2 x 11 $0.65 per page
Photocopies 8 1/2 x 14 $0.70 per page
Photocopies 11 x 17 $0.75 per page
Reports:
License Report (Non - Commercial Use)$30.00 CD or hard copy
Town of Fountain Hills | Budget Book 2024 Page 272
License Report (Commercial Use)$30.00 CD or hard copy
Business License Fees:
New Business License $50.00 per application and
rst year fee - non-
refundable
Annual renewal fee for business within the Town
limits
$35.00 per renewal
Annual renewal fee for business without a xed place
of business within the Town limits
$50.00 per renewal
Late fee for renewal of business license fee 25% of renewal fee per renewal
Penalty for operating a business without a license $150.00 per incident
Peddlers, solicitors and mobile merchants $250.00 calendar quarter or
fraction thereof -
non-refundable
Peddler investigation fee (per person)$55.00 per person
Promoters of entertainments, circuses, bazaars, etc.,
who receive a percentage of receipts or other
consideration for their services. Each such promoter
shall also obtain liability insurance of a minimum of $1
million naming the Town as insured.
$150.00 per week
Handbill Distributor $50.00 per day
Amusement Company, such as ferris wheel, merry -
go - round, etc., not part of a circus. Tent Show.
Wrestling Exhibition. Road Show, Carnival or Circus.
$150.00 per day
Practice of palmistry, phrenology, astrology, fortune
telling, mind reading, clairvoyancy, magic or any
healing practices not licensed by the State of Arizona,
or any similar calling without a xed place of business
$50.00 per day
Duplicate Business License $15.00 per request
Veri cation of License Letter $15.00 per request
False Alarm Service Charges:
First and Second $0.00 each
Third $100.00 each
Fourth $150.00 each
Fifth and Sixth $175.00 each
Seventh or more $275.00 each
Wireless Communications:Per State Statute
Wireless Tower Lease $4.75 per square foot
Lease Agreement Application Fee, each location $285.00 per location - non-
refundable
Amendments to Cell Tower Lease Agreements $285.00 per location - non-
refundable
Small Cell Wireless Facilities: (all fees are non-
refundable)
ROW Use Fee $50.00 year x number of
small wireless
facilities (SWF)
Authority utility pole attachment $50.00 year per utility pole
attachment
Small Wireless Facilities (SWF) collocation $100.00 per SWF up to ve
Small Wireless Facilities (SWF) collocation $50.00 for SWF over ve
Batched applications for up to 25 SWF's $100.00 per SWF up to ve
Batched applications for up to 25 SWF's $50.00 per SWF 6 - 20 sites
Applications for new, replacement or modi ed utility
poles NOT subject to zoning review
$750.00 per application
Town of Fountain Hills | Budget Book 2024 Page 273
Applications for new, replacement or modi ed utility
poles and collocation of wireless facilities subject to
zoning review
$1,000.00 per application
Alcohol License Application:
Person Transfer Fee $200.00 per request
Location Transfer Fee $200.00 per request
Probate/Will Assignment/Divorce Decree $200.00 per request
Extension of Premise $200.00 per request
Sampling Permit $200.00 per request
Acquisition of Control/Restructure/Agent Change $200.00 per request
Initial/Interim Application Fee
01 - In State Producer $600.00 per request
02 - Out of State Producer $600.00 per request
03 - Domestic Microbrewery $600.00 per request
04 - In State Wholesaler $600.00 per request
05 - Government $600.00 per request
06 - Bar, All Spirituous Liquors $600.00 per request
07 - Beer & Wine Bar $600.00 per request
08 - Conveyance $600.00 per request
09 - Liquor Store $600.00 per request
10 - Beer & Wine Store $600.00 per request
11 - Hotel/Motel $600.00 per request
12 - Restaurant $600.00 per request
13 - Domestic Farm Winery $600.00 per request
14 - Private Club $600.00 per request
Alcohol Permit Renewal $200.00 per year
Environmental Fees:
per residential solid waste account $0.00 per month
per multifamily solid waste account (with a range for
number of units
$0.00 per month
commercial solid waste accounts (license fee and/or
cost per commercial account)
$0.00 per month
Late fee for paying the environmental fee $0.00
Short-Term/Vactation Rentals
Annual Registration Fee $250.00 per year
Public Works
Excavations/In-Lieu Fees:
Base fee (per excavation)$250.00 Base fee
Trench cut fees:
Newly paved or overlayed 0 - 1 yrs.$55.00 per linear foot
Newly paved or overlayed 1 - 2 yrs.$45.00 per linear foot
Newly paved or overlayed 2 - 3 yrs.$35.00 per linear foot
Newly paved or overlayed 3 - 4 yrs.$25.00 per linear foot
Newly paved or overlayed 4 - 5 yrs.$15.00 per linear foot
Newly paved or overlayed 5 - 6 yrs.$10.00 per linear foot
Slurry or chip sealed 0 - 2 years $4.00 per linear foot
Pavement replacement greater than 300 feet in
length
$2.50 per square yard
Utility Pit fees:
Newly paved or overlayed 0 - 1 yrs.$5.50 per square foot
Newly paved or overlayed 1 - 2 yrs.$4.50 per square foot
Newly paved or overlayed 2 - 3 yrs.$3.50 per square foot
Newly paved or overlayed 3 - 4 yrs.$2.50 per square foot
Newly paved or overlayed 4 - 5 yrs.$1.50 per square foot
Newly paved or overlayed 5 - 6 yrs.$1.00 per square foot
Town of Fountain Hills | Budget Book 2024 Page 274
Slurry or chip sealed 0 - 2 years $5.00 per square foot
Adjustment (MH, valve, monument, etc.)$500.00 each
Striping $3.00 per linear foot
Lane Markers $175.00 each
Stop Bars $3.00 per square foot
Crosswalks $3.00 per square foot
RPMs $7.00 each
Seal-Coat $3.00 per square yard
Encroachment/Engineering Permits:
Base Permit Fee $200.00
2"/6" Paving A.C.$2.25 per square foot
Permanent Barricading $220.00 each
Guard Rail/Hand Rail $1.50 per linear foot
Survey Monuments $145.00 each
Concrete Aprons $145.00 each
Scuppers $145.00 each
Review for Adjustments MH, etc.$145.00 each
4" Paving - PC Concrete $1.45 per square foot
Decorative Sidewalk or Paving $2.70 per linear foot
Sidewalk & Bike path $2.70 per linear foot
Curb & Gutter $1.70 per linear foot
Valley Gutter $1.45 per linear foot
Sign (regulator, street etc.)$145.00 each
Pavement Cuts $1.45 per linear foot
Driveway/Driveway Modi cations $145.00 each
Utility, Water Line, Sewer Line Trench - Paved $2.00 per linear foot
Utility, Water Line, Sewer Line Trench - Unpaved $1.45 per linear foot
Storm Drain Pipe $1.70 per linear foot
Catch Basins, Headwells $145.00 each
Cutoff Walls $1.45 per linear foot
Slope Protection $1.45 per square yard
Rip Rap $1.45 per square foot
Retaining Wall $1.45 per linear foot
Cut/Fill (Materials Moved)$2.00 per cubic yard
Box Culverts 5% of engineer estimate
Miscellaneous 5% of engineer estimate
Landscaping 5% of engineer estimate
Irrigation 5% of engineer estimate
Lighting 5% of engineer estimate
Grading 5% of engineer estimate
Utility Splice/Repair Pits Up to 25 square feet (outside
pvmt)
$140.00 at fee
Other 5% of engineer estimate
In Lieu Payments n/a n/a
Traf c Control Plan Review $170.00 per request
Engineering Plan Review Fee $575.00 per sheet (includes
three reviews) $190 per sheet
for each subsequent review
per sheet
Failure to obtain an Encroachment Permit $230.00 per incident
Failure to obtain a Final Inspection $170.00 per incident
Reinspection Fee $150.00 per incident
Town of Fountain Hills | Budget Book 2024 Page 275
Investigation Fee for Work Done Without
Permit
$400.00 or the permit fee,
whichever is greater, but not to
exceed $2,500.00 for every day
or a portion of a day from the
time unpermitted work began
until a permit is obtained.
per incident
Land Disturbance Fee $10.00 per square foot
plus revegetation
per square foot
Oversize/Overweight Vehicle Permit $250.00 per permit
Haul Route Permit (greater than or equal to 500 cubic
yards)
$160.00 per permit
Failure to barricade or improper barricading $1,00.00 to $5,000.00 per incident
Permit Extension $50.00 per request
Penalty for work w/o permit 50% of Permit Fee per incident
Minimum Plan Review $115.00 per hour
Traf c Study - Cost to recover staff time and materials $150.00 base fee plus $50.00
per additional location request
per request
Public Works - Miscellaneous
Adopt a Street:
Fee, per sign $60.00 per request
Honorary Street Naming:
Application Fee and Sign $300.00 per application
Electric Vehicle Charging
Charging Station Fee - 2 hour maximum $2.00 per hour
Town of Fountain Hills | Budget Book 2024 Page 276
Final Budget Resolution
Town of Fountain Hills | Budget Book 2024 Page 277
Acronyms
Town of Fountain Hills | Budget Book 2024 Page 278
Town of Fountain Hills | Budget Book 2024 Page 279
APPENDIX
Town of Fountain Hills | Budget Book 2024 Page 280
COMMUNITY SERVICES REQUESTS
Town of Fountain Hills | Budget Book 2024 Page 281
This requests information is generated from , Adopted Version.
Centennial Pavilion
Overview
Request Owner Kevin Snipes, Parks Supervisor
Est. Start Date 06/30/2023
Est. Completion Date 06/29/2024
Department Community Services
Type Capital Improvement
Project Number P3053
Description
Centennial Circle Pavilion/ Pavilion improvements
The Centennial Circle is a large and under-utilized space. This CIP project is designed to make the new pavilion area become a
programmable space that can be utilized by multiple departments to host many outdoor events as well as become a revenue generator.
This requires moving some of the art pieces within the area, adding lighting and adding a large shade structure to make it a more
welcoming area during the hot summer months. Existing monument signs recognizing Arizona's centennial, including the "5 C's" as well
as art dedications will be renovated as well. Staff is requesting $200,000 for the shade structure and 50,000 for Pavilion renovation for a
total of 250,000.
Images
RENDERING - OVERHEAD RENDERING - 3/4 VIEW RENDERING - SIDE
RENDERING - UNDERNEATH SUGGESTED SHADE COLORS SHADE EXAMPLE - MARYVALE
HS
5C SIGNS 5C SIGNS Tree Issues
Town of Fountain Hills | Budget Book 2024 Page 282
Tree Issues Tree Issues Tree Issues
Tree Issues
Details
Type of Project New Construction
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Supplemental Attachments
shade quote(/resource/cleargov-prod/projects/documents/85b90b4b52fd326a2fb9.docx)
Town of Fountain Hills | Budget Book 2024 Page 283
Capital Cost Breakdown
Capital Cost FY2024 Total
Construction $250,000 $250,000
Total $250,000 $250,000
Capital Cost
FY2024 Budget
$250,000
Total Budget (all years)
$250K
Project Total
$250K
Capital Cost by Year (Adopted)
Construction
2024 $250,000.00
$0 $240K$60K $120K $180K
Capital Cost for Budgeted Years (Adopted)
TOTAL $250,000.00
Construction (100%)$250,000.00
Town of Fountain Hills | Budget Book 2024 Page 284
Funding Sources Breakdown
Funding Sources FY2024 Total
Capital Project Fund (600)$250,000 $250,000
Total $250,000 $250,000
Funding Sources
FY2024 Budget
$250,000
Total Budget (all years)
$250K
Project Total
$250K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024 $250,000.00
$0 $240K$60K $120K $180K
Funding Sources for Budgeted Years (Adopted)
TOTAL $250,000.00
Capital Project Fund (600) (100%)$250,000.00
Town of Fountain Hills | Budget Book 2024 Page 285
Operational Costs Breakdown
Operational Costs FY2024 FY2025 FY2026 FY2027 Total
Other Impact $1,000 $1,000 $1,000 $1,000 $4,000
Total $1,000 $1,000 $1,000 $1,000 $4,000
Operational Costs
FY2024 Budget
$1,000
Total Budget (all years)
$4K
Project Total
$4K
Operational Costs by Year (Adopted)
Other Impact
2024
2025
2026
2027
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$0 $250 $500 $750 $1K
Operational Costs for Budgeted Years (Adopted)
TOTAL $4,000.00
Other Impact (100%)$4,000.00
Town of Fountain Hills | Budget Book 2024 Page 286
This requests information is generated from , Adopted Version.
Desert Vista Park - Multi Year Improvements
Overview
Request Owner Kevin Snipes, Parks Supervisor
Est. Start Date 07/03/2023
Est. Completion Date 06/29/2024
Department Community Services
Type Capital Improvement
Project Number P3036
Description
DV improvements
Desert Vista Park has been in need of improvement for several years. The improvements began with turf renovations and accessibility
upgrades, including a crosswalk and walking loop in 2021.
This is the second year of the multiyear improvement plan for Desert Vista Park.. Staff began the multi-year improvement to the park
last year by renovating and expanding the skate/bike park area and installing a Ramada near the playground. This year staff will be
lighting the new section of the walking loop on the east end and adding a cross training tness area to the eastern portion of the park.
Staff is requesting the second half of the $400,000 funding for this 2 year project for a total of $200,000 in 2024.
Images
Town of Fountain Hills | Budget Book 2024 Page 287
Details
Type of Project Improvement
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Bene t to Community
This will be the town's rst outdoor tness park and will provide residents with the ability to cross train in the parks for free
while enjoying the beauty of the surrounding area. This will also activate an area of the park that has been under utilized.
Capital Cost Breakdown
Capital Cost FY2024 Total
Construction $235,700 $235,700
Total $235,700 $235,700
Capital Cost
FY2024 Budget
$235,700
Total Budget (all years)
$235.7K
Project Total
$235.7K
Capital Cost by Year (Adopted)
Construction
2024 $235,700.00
$0 $60K $120K $180K
Capital Cost for Budgeted Years (Adopted)
TOTAL $235,700.00
Construction (100%)$235,700.00
Town of Fountain Hills | Budget Book 2024 Page 288
Funding Sources Breakdown
Funding Sources FY2024 Total
Capital Project Fund (600)$235,700 $235,700
Total $235,700 $235,700
Funding Sources
FY2024 Budget
$235,700
Total Budget (all years)
$235.7K
Project Total
$235.7K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024 $235,700.00
$0 $60K $120K $180K
Funding Sources for Budgeted Years (Adopted)
TOTAL $235,700.00
Capital Project Fund (600) (100%)$235,700.00
Town of Fountain Hills | Budget Book 2024 Page 289
Operational Costs Breakdown
Operational Costs FY2024 FY2025 FY2026 FY2027 Total
Other Impact $2,500 $2,500 $2,500 $2,500 $10,000
Total $2,500 $2,500 $2,500 $2,500 $10,000
Operational Costs
FY2024 Budget
$2,500
Total Budget (all years)
$10K
Project Total
$10K
Operational Costs by Year (Adopted)
Other Impact
2024
2025
2026
2027
$2,500.00
$2,500.00
$2,500.00
$2,500.00
$0 $2.4K$600 $1.2K $1.8K
Operational Costs for Budgeted Years (Adopted)
TOTAL $10,000.00
Other Impact (100%)$10,000.00
Town of Fountain Hills | Budget Book 2024 Page 290
This requests information is generated from , Adopted Version.
Fountain Park
Overview
Request Owner Kevin Snipes, Parks Supervisor
Est. Start Date 07/01/2023
Est. Completion Date 06/29/2024
Department Community Services
Type Capital Improvement
Project Number P3056/P3055
Description
Panorama Hillside Erosion Control - P3055
The hillside along Panorama is very steep and hasn't had irrigation since the sidewalk was installed. There are medium to large rocks
placed on the hill to prevent mud from covering the sidewalk when it rains. However, this is not a permanent solution. Staff
recommends $100,000.00 for regrading the slope and making this area a landscaping hillside protection area to help slow the erosion
and improve the ascetics of the area and possible redesigning the sidewalk pathway.
Splash Pad Picnic Area - P3056
The "turf area", dirt patch between the splash pad and businesses at Plaza Fountainside has been an eyesore since the lake was drained
and the sludge from the lake was stored there. The amount of sodium in the soil from the sludge has made the area unable to sustain
turf growth. With the addition of the newly renovated splash pad and playground areas Fountain Park is in need of far greater picnic
areas. Staff is recommending $550,000 to design and construct construct a shaded picnic area with 20 picnic tables and two Ramadas
near the splash pad with 6 total picnic tables. This will increase the available picnic tables by 26 tables which will be available for use by
the area businesses and available for reservation.
Images
Town of Fountain Hills | Budget Book 2024 Page 291
Details
Type of Project Improvement
Strategic Initiative Maintain current infrastructure and
prepare for emerging trends
Location
Town of Fountain Hills | Budget Book 2024 Page 292
Capital Cost Breakdown
Capital Cost FY2024 Total
Construction $100,000 $100,000
Total $100,000 $100,000
Capital Cost
FY2024 Budget
$100,000
Total Budget (all years)
$100K
Project Total
$100K
Capital Cost by Year (Adopted)
Construction
2024 $100,000.00
$0 $25K $50K $75K $100K
Capital Cost for Budgeted Years (Adopted)
TOTAL $100,000.00
Construction (100%)$100,000.00
Town of Fountain Hills | Budget Book 2024 Page 293
Funding Sources Breakdown
Funding Sources FY2024 Total
Capital Project Fund (600)$100,000 $100,000
Total $100,000 $100,000
Funding Sources
FY2024 Budget
$100,000
Total Budget (all years)
$100K
Project Total
$100K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024 $100,000.00
$0 $25K $50K $75K $100K
Funding Sources for Budgeted Years (Adopted)
TOTAL $100,000.00
Capital Project Fund (600) (100%)$100,000.00
Town of Fountain Hills | Budget Book 2024 Page 294
Operational Costs Breakdown
Operational Costs FY2024 FY2025 FY2026 FY2027 FY2028 Total
Services/Supplies $1,000 $1,000 $1,000 $1,000 $1,000 $5,000
Total $1,000 $1,000 $1,000 $1,000 $1,000 $5,000
Operational Costs
FY2024 Budget
$1,000
Total Budget (all years)
$5K
Project Total
$5K
Operational Costs by Year (Adopted)
Services/Supplies
2024
2025
2026
2027
2028
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$0 $250 $500 $750 $1K
Operational Costs for Budgeted Years (Adopted)
TOTAL $5,000.00
Services/Supplies (100%)$5,000.00
Town of Fountain Hills | Budget Book 2024 Page 295
This requests information is generated from , Adopted Version.
Golden Eagle Park - Field Lights
Overview
Request Owner Kevin Snipes, Parks Supervisor
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2023
Department Community Services
Type Capital Improvement
Project Number P3032
Description
Ball eld light upgrades- YEAR 2
(Year one was approved as part of the FY23 budget and second year signed contract approval was made so parts could be manufactured
and installed in July)
The four ball elds within Golden Eagle Park currently use dated, metal halide lights. The xtures, poles and wiring are more than 20 years
old and in need of replacement/upgrade due to failures. This item has been highlighted as a future project within the CIP for the last 5
years. A transition to LED lighting is recommended to be consistent with other park amenities as well as increase the longevity of the
xtures. LED lighting will also reduce glare and light spill, improving the impact on nearby residents, as well reduce operational costs for
power use. The resulting cost savings from LED xtures will offset the investment within the warranty window. New lighting will be
warrantied (parts and labor) for 25 years through MUSCO. Staff recommends a Not to Exceed budget of $1.4 million to complete
upgrades to all four elds.
Images
GEP Field 1 Image
Details
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Supplemental Attachments
GEP MUSCO QUOTE(/resource/cleargov-prod/projects/documents/f8e80f48bb53658a7898.pdf)
Quote to replace xtures on poles only. This does not include the rewiring.
ESTIMATED OPERATING COSTS - LIGHTS(/resource/cleargov-prod/projects/documents/bc331fb9095d40944126.pdf)
Town of Fountain Hills | Budget Book 2024 Page 296
Capital Cost Breakdown
Capital Cost To Date FY2024 Total
Construction $700,000 $700,000 $1,400,000
Total $700,000 $700,000 $1,400,000
Capital Cost
Total To Date
$700,000
FY2024 Budget
$700,000
Total Budget (all years)
$700K
Project Total
$1.4M
Capital Cost by Year (Adopted)
Construction
2024 $700,000.00
$0 $200K $400K $600K
Capital Cost for Budgeted Years (Adopted)
TOTAL $700,000.00
Construction (100%)$700,000.00
Town of Fountain Hills | Budget Book 2024 Page 297
Funding Sources Breakdown
Funding Sources To Date FY2024 Total
Capital Project Fund (600)$700,000 $700,000 $1,400,000
Total $700,000 $700,000 $1,400,000
Funding Sources
Total To Date
$700,000
FY2024 Budget
$700,000
Total Budget (all years)
$700K
Project Total
$1.4M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024 $700,000.00
$0 $200K $400K $600K
Funding Sources for Budgeted Years (Adopted)
TOTAL $700,000.00
Capital Project Fund (600) (100%)$700,000.00
Town of Fountain Hills | Budget Book 2024 Page 298
PUBLIC WORKS REQUESTS
Town of Fountain Hills | Budget Book 2024 Page 299
This requests information is generated from , Adopted Version.
Bridge Repair
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2023
Est. Completion Date 06/30/2028
Department Public Works
Type Capital Improvement
Project Number S6075
Description
This project will repair de ciencies to existing Town-maintained bridges. The Arizona Department of Transportation (ADOT) Bridge
Group conducts bridge inspections every four (4) years on twenty-three (23) Town bridges. In 2022, three (3) of the bridges were noted to
require maintenance:
Structure #10129 -Zapata Wash – Sunridge Dr – Repair & Stabilize the headcut that is approaching the culvert
Structure #10144 – Cholula Wash – Sunridge Dr – Repair erosion behind SE corner wingwall
Structure #10137 – Bristol Wash – Golden Eagle Blvd – Patch spall with exposed rebar at inlet side of south barrel
Images
Zapata Wash and Sunridge Drive Cholula Wash and Sunridge Drive Bristol Wash and Golden Eagle
Boulevard
Details
Type of Project Other
Strategic Initiative Maintain current infrastructure and
prepare for emerging trends
Location
Bene t to Community
Bridge de ciencies are important to address early, before they become major repairs that are more costly. Early
maintenance intervention reduces risk to the traveling public, and lowers the overall cost of maintenance of our bridge
network.
Town of Fountain Hills | Budget Book 2024 Page 300
Capital Cost Breakdown
Capital Cost To Date FY2024 FY2025 FY2026 FY2027 FY2028 Total
Construction $0 $75,000 $75,000 $75,000 $75,000 $75,000 $375,000
Total $0 $75,000 $75,000 $75,000 $75,000 $75,000 $375,000
Capital Cost
FY2024 Budget
$75,000
Total Budget (all years)
$375K
Project Total
$375K
Capital Cost by Year (Adopted)
Construction
2024
2025
2026
2027
2028
$75,000.00
$75,000.00
$75,000.00
$75,000.00
$75,000.00
$0 $20K $40K $60K
Capital Cost for Budgeted Years (Adopted)
TOTAL $375,000.00
Construction (100%)$375,000.00
Town of Fountain Hills | Budget Book 2024 Page 301
Funding Sources Breakdown
Funding Sources To Date FY2024 FY2025 FY2026 FY2027 FY2028 Total
Capital Project Fund (600)$0 $75,000 $75,000 $75,000 $75,000 $75,000 $375,000
Total $0 $75,000 $75,000 $75,000 $75,000 $75,000 $375,000
Funding Sources
FY2024 Budget
$75,000
Total Budget (all years)
$375K
Project Total
$375K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024
2025
2026
2027
2028
$75,000.00
$75,000.00
$75,000.00
$75,000.00
$75,000.00
$0 $20K $40K $60K
Funding Sources for Budgeted Years (Adopted)
TOTAL $375,000.00
Capital Project Fund (600) (100%)$375,000.00
Town of Fountain Hills | Budget Book 2024 Page 302
This requests information is generated from , Adopted Version.
Community Center Renovations Phase II
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2022
Est. Completion Date 06/29/2024
Department Public Works
Type Capital Improvement
Project Number F4037
Description
During the initial phase of renovations to the Community Center in 2021, drainage issues were discovered at the exterior walls and doors
of the building. Subsequently, during the Summer of 2022, the building experienced interior odors, carpet staining, ceiling leaks and
increased humidity. An Evaluation of the Community Center structure was performed, and moisture and air testing was completed
throughout the building, to determine the extent of the moisture intrusion damage. The Evaluation provided short-term, medium-term
and long-term recommendations.
This proposed multi-year project is the second phase of the Community Center Renovation, and will follow the Evaluation's
recommendations, will repair structural damage and address the moisture intrusion issues to minimize any future intrusion. Work will
include modifying the exterior wall bases to change the direction of water ow, to drain away from the building.
Images
Community Center Renovations -
Phase II
Details
Type of Project Improvement
Strategic Initiative Maintain current infrastructure and
prepare for emerging trends
Location
Bene t to Community
This construction will extend the life of the Community Center Facility, and will add resiliency to the structure.
Town of Fountain Hills | Budget Book 2024 Page 303
Capital Cost Breakdown
Capital Cost FY2024 Total
Construction $200,000 $200,000
Total $200,000 $200,000
Capital Cost
FY2024 Budget
$200,000
Total Budget (all years)
$200K
Project Total
$200K
Capital Cost by Year (Adopted)
Construction
2024 $200,000.00
$0 $50K $100K $150K $200K
Capital Cost for Budgeted Years (Adopted)
TOTAL $200,000.00
Construction (100%)$200,000.00
Town of Fountain Hills | Budget Book 2024 Page 304
Funding Sources Breakdown
Funding Sources FY2024 Total
Capital Project Fund (600)$200,000 $200,000
Total $200,000 $200,000
Funding Sources
FY2024 Budget
$200,000
Total Budget (all years)
$200K
Project Total
$200K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024 $200,000.00
$0 $50K $100K $150K $200K
Funding Sources for Budgeted Years (Adopted)
TOTAL $200,000.00
Capital Project Fund (600) (100%)$200,000.00
Town of Fountain Hills | Budget Book 2024 Page 305
This requests information is generated from , Adopted Version.
Del Cambre Avenue Culvert Crossing at Ashbrook Wash
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2024
Est. Completion Date 06/30/2026
Department Public Works
Type Capital Improvement
Project Number D-TBD
Description
The proposed project will design and construct drainage improvements on Del Cambre Avenue where it crosses the Ashbrook
Wash. This is currently a low- ow crossing that is subject to ooding and sediment deposition from the adjacent Wash during
storm events. This project will remove the existing road at the crossing, and reconstruct the road as a properly designed culvert
crossing.
Town staff has applied for Federal grant funding under the Building Resilient Infrastructure and Communities (BRIC) program,
which, if awarded, provides a 75% share of the total cost of the project, while the Town would provide its 25% share. The
preliminary high-level total project cost is $1.050M, with a Federal grant share of $787,500 and a Town contribution of $262,500.
FY25 - Design - Total $100k (Fed share $75k, Town share $25k)
FY26 - Construction - Total $950k (Fed share $712,500, Town share $237,500k)
Images
Del Cambre Avenue Crossing at
Ashbrook Wash
Details
Type of Project Drainage Improvement
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Town of Fountain Hills | Budget Book 2024 Page 306
Bene t to Community
By elevating the road, this will allow for the passage of storm ows under the roadway through the new culvert, and
will drastically reduce the risk and frequency of road washout and sediment deposition on the roadway. This project
will allow for the uninterrupted use of the road by emergency vehicles during and after major storm events. Once the
improvements are implemented, the Town will perform routine maintenance and cleaning of the culvert under the
road, to avoid sediment buildup and retain the ef ciency of the drainage system.
Capital Cost Breakdown
Capital Cost FY2025 FY2026 Total
Design $100,000 $100,000
Construction $950,000 $950,000
Total $100,000 $950,000 $1,050,000
Capital Cost
Total Budget (all years)
$1.05M
Project Total
$1.05M
Capital Cost by Year (Adopted)
Construction Design
2025
2026
$100,000.00
$950,000.00
$0 $250K $500K $750K
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,050,000.00
Construction (90%)$950,000.00
Design (10%)$100,000.00
Town of Fountain Hills | Budget Book 2024 Page 307
Funding Sources Breakdown
Funding Sources FY2025 FY2026 Total
Special Revenue (400)$75,000 $712,500 $787,500
Capital Project Fund (600)$25,000 $237,500 $262,500
Total $100,000 $950,000 $1,050,000
Funding Sources
Total Budget (all years)
$1.05M
Project Total
$1.05M
Funding Sources by Year (Adopted)
Capital Project Fund (600)Special Revenue (400)
2025
2026
$100,000.00
$950,000.00
$0 $250K $500K $750K
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,050,000.00
Capital Project Fund (600) (25%)$262,500.00
Special Revenue (400) (75%)$787,500.00
Town of Fountain Hills | Budget Book 2024 Page 308
Operational Costs Breakdown
Operational Costs FY2027 FY2028 Total
Other Impact $3,500 $3,500 $7,000
Total $3,500 $3,500 $7,000
Operational Costs
Total Budget (all years)
$7K
Project Total
$7K
Operational Costs by Year (Adopted)
Other Impact
2027
2028
$3,500.00
$3,500.00
$0 $1K $2K $3K
Operational Costs for Budgeted Years (Adopted)
TOTAL $7,000.00
Other Impact (100%)$7,000.00
Town of Fountain Hills | Budget Book 2024 Page 309
This requests information is generated from , Adopted Version.
Deuce Court Drainage Improvements
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2022
Est. Completion Date 09/29/2023
Department Public Works
Type Capital Improvement
Project Number D6063
Description
This project will construct new drainage improvements to assist the surface drainage conditions in a cul-de-sac located in Deuce
Court. Due to unknown reasons, the existing stormwater infrastructure constructed in Deuce Ct. was not built per the approved
construction plans, resulting in a catch basin with inadequate depth and undersized storm drain. This failing system is to blame for past
ooding events as well as future ooding concerns for multiple homeowners on Deuce Ct. The extent of the proposed improvements
include the design, sizing and construction of a new catch basin and accompanying storm drain to replace the existing failing system.
The cost for design and construction is $95,000.
In 2022, Town staff applied to the Flood Control District of Maricopa County (FCDMC) for funding through their Small Project Assistance
Program (SPAP) for this drainage project. The grant was awarded, and the FCDMC will provide a 75% share of the total cost of the
project, and the Town will provide its 25% share. The approved IGA is Resolution 2022-41.
The Flood Control District's share amounts to $71,250 (75%), with the Town's match being $23,750 (25%). If the actual project cost exceeds
the Flood Control District's grant allocation, the grant amount will increase as appropriate, while maintaining the 75%/25% contribution
match. In FY23, design was completed and construction was started. Construction will be completed in FY24. The Project Cost
summary is provided below:
FY23 - Design and Construction - Total $75k (FCDMC share $56,250, Town share $18,750) - Completed
FY24 - Construction - Total $20k (FCDMC share $15k, Town share $5k)
Images
Deuce Court Drainage
Improvements
Details
Type of Project Drainage Improvement
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Town of Fountain Hills | Budget Book 2024 Page 310
Bene t to Community
This project will provide protection against private properties from ooding. The project has a direct bene t to homeowners
who have historically suffered ood damage on their property. This project will also improve the drainage/standing water
issues present on Deuce Court during storm events, improving motorist safety.
Capital Cost Breakdown
Capital Cost To Date FY2024 Total
Design $15,000 $15,000
Construction $60,000 $20,000 $80,000
Total $75,000 $20,000 $95,000
Capital Cost
Total To Date
$75,000
FY2024 Budget
$20,000
Total Budget (all years)
$20K
Project Total
$95K
Capital Cost by Year (Adopted)
Construction
2024 $20,000.00
$0 $5K $10K $15K $20K
Capital Cost for Budgeted Years (Adopted)
TOTAL $20,000.00
Construction (100%)$20,000.00
Town of Fountain Hills | Budget Book 2024 Page 311
Funding Sources Breakdown
Funding Sources To Date FY2024 Total
Special Revenue (400)$56,250 $15,000 $71,250
Capital Project Fund (600)$18,750 $5,000 $23,750
Total $75,000 $20,000 $95,000
Funding Sources
Total To Date
$75,000
FY2024 Budget
$20,000
Total Budget (all years)
$20K
Project Total
$95K
Funding Sources by Year (Adopted)
Capital Project Fund (600)Special Revenue (400)
2024 $20,000.00
$0 $5K $10K $15K $20K
Funding Sources for Budgeted Years (Adopted)
TOTAL $20,000.00
Capital Project Fund (600) (25%)$5,000.00
Special Revenue (400) (75%)$15,000.00
Town of Fountain Hills | Budget Book 2024 Page 312
Operational Costs Breakdown
Operational Costs To Date FY2026 FY2027 FY2028 Total
Other Impact $0 $500 $500 $500 $1,500
Total $0 $500 $500 $500 $1,500
Operational Costs
Total Budget (all years)
$1.5K
Project Total
$1.5K
Operational Costs by Year (Adopted)
Other Impact
2026
2027
2028
$500.00
$500.00
$500.00
$0 $120 $240 $360 $480
Operational Costs for Budgeted Years (Adopted)
TOTAL $1,500.00
Other Impact (100%)$1,500.00
Town of Fountain Hills | Budget Book 2024 Page 313
This requests information is generated from , Adopted Version.
El Pueblo Boulevard Culvert Crossing at Ashbrook Wash
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2024
Est. Completion Date 06/30/2026
Department Public Works
Type Capital Improvement
Project Number D-TBD
Description
The proposed project will design and construct drainage improvements on El Pueblo Boulevard where it crosses the Ashbrook
Wash. This is currently a low- ow crossing that is subject to ooding and sediment deposition from the adjacent Wash during
storm events. This project will remove the existing road at the crossing, and reconstruct the road as a properly designed culvert
crossing.
Town staff has applied for Federal grant funding under the Building Resilient Infrastructure and Communities (BRIC) program,
which, if awarded, provides a 75% share of the total cost of the project, while the Town would provide its 25% share. The
preliminary high-level total project cost is $1.315M, with a Federal grant share of $986,250 and a Town contribution of $328,750.
FY25 - Design - Total $100k (Fed share $75k, Town share $25k)
FY26 - Construction - Total $1.215M (Fed share $911,250, Town share $303,750k)
Images
El Pueblo Boulevard Crossing at
Ashbrook Wash
Details
Type of Project Drainage Improvement
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Town of Fountain Hills | Budget Book 2024 Page 314
Bene t to Community
By elevating the road, this will allow for the passage of storm ows under the roadway through the new culvert, and
will drastically reduce the risk and frequency of road washout and sediment deposition on the roadway. This project
will allow for the uninterrupted use of the road by emergency vehicles during and after major storm events. Once the
improvements are implemented, the Town will perform routine maintenance and cleaning of the culvert under the
road, to avoid sediment buildup and retain the ef ciency of the drainage system.
Capital Cost Breakdown
Capital Cost To Date FY2025 FY2026 Total
Design $0 $100,000 $100,000
Construction $0 $1,215,000 $1,215,000
Total $0 $100,000 $1,215,000 $1,315,000
Capital Cost
Total Budget (all years)
$1.315M
Project Total
$1.315M
Capital Cost by Year (Adopted)
Construction Design
2025
2026
$100,000.00
$1,215,000.00
$0 $1.2M$300K $600K $900K
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,315,000.00
Construction (92%)$1,215,000.00
Design (8%)$100,000.00
Town of Fountain Hills | Budget Book 2024 Page 315
Funding Sources Breakdown
Funding Sources To Date FY2025 FY2026 Total
Special Revenue (400)$0 $75,000 $911,250 $986,250
Capital Project Fund (600)$0 $25,000 $303,750 $328,750
Total $0 $100,000 $1,215,000 $1,315,000
Funding Sources
Total Budget (all years)
$1.315M
Project Total
$1.315M
Funding Sources by Year (Adopted)
Capital Project Fund (600)Special Revenue (400)
2025
2026
$100,000.00
$1,215,000.00
$0 $1.2M$300K $600K $900K
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,315,000.00
Capital Project Fund (600) (25%)$328,750.00
Special Revenue (400) (75%)$986,250.00
Town of Fountain Hills | Budget Book 2024 Page 316
Operational Costs Breakdown
Operational Costs To Date FY2027 FY2028 Total
Other Impact $0 $3,500 $3,500 $7,000
Total $0 $3,500 $3,500 $7,000
Operational Costs
Total Budget (all years)
$7K
Project Total
$7K
Operational Costs by Year (Adopted)
Other Impact
2027
2028
$3,500.00
$3,500.00
$0 $1K $2K $3K
Operational Costs for Budgeted Years (Adopted)
TOTAL $7,000.00
Other Impact (100%)$7,000.00
Town of Fountain Hills | Budget Book 2024 Page 317
This requests information is generated from , Adopted Version.
Fountain Hills Boulevard & Palisades Boulevard Intersection
Improvements
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2023
Est. Completion Date 06/30/2025
Department Public Works
Type Capital Improvement
Project Number S6066
Description
In FY21, an evaluation of the intersection geometry and level of service was performed. Based on the ndings of that assessment, this
project will consist of the optimization of signal timing for the traf c signal and replacing the curb ramps at Palisades Blvd and Fountain
Hills Blvd. The signal phasing will also be changed from protected-only left turns to protected/permitted left turns on all of the
approaches, to reduce the delay and length of the left-turn queues. Striping enhancements and physical median modi cations will be
installed to improve the left turn offsets and sight distance at the intersection. This project will increase the overall intersection level of
service (LOS).
Images
Details
Type of Project Traf c Signal Improvement
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Supplemental Attachments
Traf c Study results(/resource/cleargov-prod/projects/documents/3ec9236b31a44d326776.pdf)
Design Scope & Fee(/resource/cleargov-prod/projects/documents/2ea3761a4cd312d4ec3e.pdf)
Design Scope & Fee(/resource/cleargov-prod/projects/documents/ffd4ef46cc644cfac8f9.pdf)
Traf c Study results(/resource/cleargov-prod/projects/documents/19957880c0863cde3a9b.pdf)
Town of Fountain Hills | Budget Book 2024 Page 318
Bene t to Community
The Federal Americans with Disabilities Act (ADA) requires curb ramps be brought into compliance with certain street
alteration projects. Curb ramps are a small but important part of making sidewalks, street crossings, and the other
pedestrian routes that make up the public right-of-way accessible to people with disabilities. The ramps at this intersection
in their current con guration do not comply with the Federal Americans with Disabilities Act (ADA)
Additional critical work which will optimize signal timing and phasing at Palisades Blvd and Fountain Hills Blvd, will provide
additional safety for the neighborhood by increasing the ef ciency of the intersection and reducing the number of crashes.
By implementing the left-turn permissive phase change at this signal, left turns from all approaches will be allowed during
the green phase whenever there are appropriate gaps in oncoming traf c. This will reduce the buildup of the left-turn
queues and allow more vehicles to make their turn during the cycle. To support the permissive left turn phase, physical
intersection improvements will be installed to improve sight distance. The result is the reduced delay of 4 seconds per
vehicle in the midday and PM peak hours.
Capital Cost Breakdown
Capital Cost To Date FY2024 FY2025 Total
Design $0 $90,000 $90,000
Construction $0 $200,000 $200,000
Total $0 $90,000 $200,000 $290,000
Capital Cost
FY2024 Budget
$90,000
Total Budget (all years)
$290K
Project Total
$290K
Capital Cost by Year (Adopted)
Construction Design
2024
2025
$90,000.00
$200,000.00
$0 $50K $100K $150K $200K
Capital Cost for Budgeted Years (Adopted)
TOTAL $290,000.00
Construction (69%)$200,000.00
Design (31%)$90,000.00
Town of Fountain Hills | Budget Book 2024 Page 319
Funding Sources Breakdown
Funding Sources To Date FY2024 FY2025 Total
Capital Project Fund (600)$0 $90,000 $200,000 $290,000
Total $0 $90,000 $200,000 $290,000
Funding Sources
FY2024 Budget
$90,000
Total Budget (all years)
$290K
Project Total
$290K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024
2025
$90,000.00
$200,000.00
$0 $50K $100K $150K $200K
Funding Sources for Budgeted Years (Adopted)
TOTAL $290,000.00
Capital Project Fund (600) (100%)$290,000.00
Town of Fountain Hills | Budget Book 2024 Page 320
Operational Costs Breakdown
Operational Costs To Date FY2025 FY2026 FY2027 FY2028 Total
Service/Supplies $0 $1,000 $1,000 $1,000 $1,000 $4,000
Total $0 $1,000 $1,000 $1,000 $1,000 $4,000
Operational Costs
Total Budget (all years)
$4K
Project Total
$4K
Operational Costs by Year (Adopted)
Service/Supplies
2025
2026
2027
2028
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$0 $250 $500 $750 $1K
Operational Costs for Budgeted Years (Adopted)
TOTAL $4,000.00
Service/Supplies (100%)$4,000.00
Town of Fountain Hills | Budget Book 2024 Page 321
This requests information is generated from , Adopted Version.
Fountain Hills Boulevard/Legend Wash Crossing Drainage
Improvements
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2024
Est. Completion Date 06/30/2026
Department Public Works
Type Capital Improvement
Project Number D6064
Description
This project will design and construct drainage improvements at the Fountain Hills Boulevard crossing of Legend Wash. This is currently
a low- ow crossing, and the proposed improvement will elevate the roadway and install a culvert or drainage pipes below the roadway to
allow storm runoff to pass under the roadway. This will reduce the risk of future ooding and sediment deposition on Fountain Hills
Boulevard. Town staff anticipate applying for grant funding through the Small Project Assistance Program of the Flood Control District
of Maricopa County (FCDMC) with a 75%/25% FCDMC/Local share of the Design and Construction costs.
The very preliminary high-level project cost estimate is $1.3M, with $200k for design in FY25 and $1.1M for construction in FY26.
The 75%/25% FCDMC/Local cost shares are estimated as:
FY25 - Design - FCDMC share $150k, Town share $50k
FY26 - Construction - FCDMC share $825k, Town share $275k
Total Project Federal share = $975k
Total Project Local share = $325k
Images
Fountain Hills Blvd / Legend
Wash Crossing Drainage
Improvements
Details
Type of Project Drainage Improvement
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Town of Fountain Hills | Budget Book 2024 Page 322
Bene t to Community
Fountain Hills Boulevard is a 4-lane arterial roadway, and has been repeatedly inundated by storm water ow overtopping
the roadway during major storm events, causing road closures and impeding the ability of emergency vehicles to pass
through this location. By increasing the ow capacity under the roadway, the Town will reduce the future risk of ooding and
road closures, and increase the safety of drivers and emergency personnel on this arterial road.
Capital Cost Breakdown
Capital Cost To Date FY2025 FY2026 Total
Design $0 $200,000 $200,000
Construction $1,100,000 $1,100,000
Total $0 $200,000 $1,100,000 $1,300,000
Capital Cost
Total Budget (all years)
$1.3M
Project Total
$1.3M
Capital Cost by Year (Adopted)
Construction Design
2025
2026
$200,000.00
$1,100,000.00
$0 $300K $600K $900K
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,300,000.00
Construction (85%)$1,100,000.00
Design (15%)$200,000.00
Town of Fountain Hills | Budget Book 2024 Page 323
Funding Sources Breakdown
Funding Sources To Date FY2025 FY2026 Total
Special Revenue (400)$150,000 $825,000 $975,000
Capital Project Fund (600)$0 $50,000 $275,000 $325,000
Total $0 $200,000 $1,100,000 $1,300,000
Funding Sources
Total Budget (all years)
$1.3M
Project Total
$1.3M
Funding Sources by Year (Adopted)
Capital Project Fund (600)Special Revenue (400)
2025
2026
$200,000.00
$1,100,000.00
$0 $300K $600K $900K
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,300,000.00
Capital Project Fund (600) (25%)$325,000.00
Special Revenue (400) (75%)$975,000.00
Town of Fountain Hills | Budget Book 2024 Page 324
Operational Costs Breakdown
Operational Costs To Date FY2027 FY2028 Total
Other Impact $0 $500 $500 $1,000
Total $0 $500 $500 $1,000
Operational Costs
Total Budget (all years)
$1K
Project Total
$1K
Operational Costs by Year (Adopted)
Other Impact
2027
2028
$500.00
$500.00
$0 $120 $240 $360 $480
Operational Costs for Budgeted Years (Adopted)
TOTAL $1,000.00
Other Impact (100%)$1,000.00
Town of Fountain Hills | Budget Book 2024 Page 325
This requests information is generated from , Adopted Version.
Grande Rosita Drainage Channel
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2022
Est. Completion Date 09/29/2023
Department Public Works
Type Capital Improvement
Project Number D6062
Description
This project will construct new drainage improvements to improve an unlined ditch between Grande Boulevard and Rosita Drive to
address past and future ooding concerns as well as frequent maintenance issues. Improvements will include the resizing and regrading
of both the curb opening inlet and outlet, as well as replacing the existing unlined dirt ditch with a redesigned concrete-lined u-shaped
drainage channel to convey storm water runoff from Grande Boulevard to Rosita Drive. The cost for design and construction is $290,000.
In 2022, Town staff applied to the Flood Control District of Maricopa County (FCDMC) for funding through their Small Project Assistance
Program (SPAP) for this drainage project. The grant was awarded, and the FCDMC will provide a 75% share of the total cost of the
project, and the Town will provide its 25% share. The approved IGA is Resolution 2022-40.
The Flood Control District's share amounts to $217,500 (75%), with the Town's match being $72,500 (25%). If the actual project cost
exceeds the Flood Control District's grant allocation, the grant amount will increase as appropriate, while maintaining the 75%/25%
contribution match. In FY23, design was completed and construction was started. Construction will be completed in FY24. The Project
Cost summary is provided below:
FY23 - Design and Construction - Total $227,500k (FCDMC share $170,625, Town share $56,875) - Completed
FY24 - Construction - Total $62,500 (FCDMC share $46,875, Town share $15,625)
Images
Grande Blvd & Rosita Drive
Drainage Channel Improvements
Details
Type of Project Drainage Improvement
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Town of Fountain Hills | Budget Book 2024 Page 326
Bene t to Community
This project will provide protection against private properties from ooding. The project has a direct bene t to homeowners
who have historically suffered ood damage on their property. This project will also improve the drainage/standing water
issues present on Grande Boulevard during storm events, improving motorist safety.
Capital Cost Breakdown
Capital Cost To Date FY2024 Total
Design $40,000 $40,000
Construction $187,500 $62,500 $250,000
Total $227,500 $62,500 $290,000
Capital Cost
Total To Date
$227,500
FY2024 Budget
$62,500
Total Budget (all years)
$62.5K
Project Total
$290K
Capital Cost by Year (Adopted)
Construction
2024 $62,500.00
$0 $60K$15K $30K $45K
Capital Cost for Budgeted Years (Adopted)
TOTAL $62,500.00
Construction (100%)$62,500.00
Town of Fountain Hills | Budget Book 2024 Page 327
Funding Sources Breakdown
Funding Sources To Date FY2024 Total
Special Revenue (400)$170,625 $46,875 $217,500
Capital Project Fund (600)$56,875 $15,625 $72,500
Total $227,500 $62,500 $290,000
Funding Sources
Total To Date
$227,500
FY2024 Budget
$62,500
Total Budget (all years)
$62.5K
Project Total
$290K
Funding Sources by Year (Adopted)
Capital Project Fund (600)Special Revenue (400)
2024 $62,500.00
$0 $60K$15K $30K $45K
Funding Sources for Budgeted Years (Adopted)
TOTAL $62,500.00
Capital Project Fund (600) (25%)$15,625.00
Special Revenue (400) (75%)$46,875.00
Town of Fountain Hills | Budget Book 2024 Page 328
Operational Costs Breakdown
Operational Costs To Date FY2027 FY2028 Total
Other Impact $0 $5,000 $5,000 $10,000
Total $0 $5,000 $5,000 $10,000
Operational Costs
Total Budget (all years)
$10K
Project Total
$10K
Operational Costs by Year (Adopted)
Other Impact
2027
2028
$5,000.00
$5,000.00
$0 $1.2K $2.4K $3.6K $4.8K
Operational Costs for Budgeted Years (Adopted)
TOTAL $10,000.00
Other Impact (100%)$10,000.00
Town of Fountain Hills | Budget Book 2024 Page 329
This requests information is generated from , Adopted Version.
McDowell Mountain Road Culvert Crossing at Escalante Wash
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2024
Est. Completion Date 06/30/2026
Department Public Works
Type Capital Improvement
Project Number D-TBD
Description
The proposed project will design and construct drainage improvements on McDowell Mountain Road where it crosses the
Escalante Wash. This is currently a low- ow crossing that is subject to ooding and sediment deposition from the adjacent Wash
during storm events. This project will remove the existing road at the crossing, and reconstruct the road as a properly designed
culvert crossing.
Town staff has applied for Federal grant funding under the Building Resilient Infrastructure and Communities (BRIC) program,
which, if awarded, provides a 75% share of the total cost of the project, while the Town would provide its 25% share. The
preliminary high-level total project cost is $2.5M, with a Federal grant share of $1.875M and a Town contribution of $625k.
FY25 - Design - Total $200k (Fed share $150k, Town share $50k)
FY26 - Construction - Total $2.3M (Fed share $1.725M, Town share $575k)
Images
McDowell Mountain Road
Flooding Event at Escalante
Wash
Details
Type of Project Drainage Improvement
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Town of Fountain Hills | Budget Book 2024 Page 330
Bene t to Community
By elevating the road, this will allow for the passage of storm ows under the roadway through the new culvert, and
will drastically reduce the risk and frequency of road washout and sediment deposition on the roadway. This project
will allow for the uninterrupted use of the road by emergency vehicles during and after major storm events. Once the
improvements are implemented, the Town will perform routine maintenance and cleaning of the culvert under the
road, to avoid sediment buildup and retain the ef ciency of the drainage system.
Capital Cost Breakdown
Capital Cost To Date FY2025 FY2026 Total
Design $0 $200,000 $200,000
Construction $0 $2,300,000 $2,300,000
Total $0 $200,000 $2,300,000 $2,500,000
Capital Cost
Total Budget (all years)
$2.5M
Project Total
$2.5M
Capital Cost by Year (Adopted)
Construction Design
2025
2026
$200,000.00
$2,300,000.00
$0 $600K $1.2M $1.8M
Capital Cost for Budgeted Years (Adopted)
TOTAL $2,500,000.00
Construction (92%)$2,300,000.00
Design (8%)$200,000.00
Town of Fountain Hills | Budget Book 2024 Page 331
Funding Sources Breakdown
Funding Sources To Date FY2025 FY2026 Total
Special Revenue (400)$0 $150,000 $1,725,000 $1,875,000
Capital Project Fund (600)$0 $50,000 $575,000 $625,000
Total $0 $200,000 $2,300,000 $2,500,000
Funding Sources
Total Budget (all years)
$2.5M
Project Total
$2.5M
Funding Sources by Year (Adopted)
Capital Project Fund (600)Special Revenue (400)
2025
2026
$200,000.00
$2,300,000.00
$0 $600K $1.2M $1.8M
Funding Sources for Budgeted Years (Adopted)
TOTAL $2,500,000.00
Capital Project Fund (600) (25%)$625,000.00
Special Revenue (400) (75%)$1,875,000.00
Town of Fountain Hills | Budget Book 2024 Page 332
Operational Costs Breakdown
Operational Costs To Date FY2027 FY2028 Total
Other Impact $0 $5,000 $5,000 $10,000
Total $0 $5,000 $5,000 $10,000
Operational Costs
Total Budget (all years)
$10K
Project Total
$10K
Operational Costs by Year (Adopted)
Other Impact
2027
2028
$5,000.00
$5,000.00
$0 $1.2K $2.4K $3.6K $4.8K
Operational Costs for Budgeted Years (Adopted)
TOTAL $10,000.00
Other Impact (100%)$10,000.00
Town of Fountain Hills | Budget Book 2024 Page 333
This requests information is generated from , Adopted Version.
Palisades & La Montana Intersection Improvements
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2027
Department Public Works
Type Capital Improvement
Project Number S6074
Description
This intersection is currently stop controlled on all four approaches, east and west bound Palisades and north and south bound La
Montana. This project will include the design and construction of intersection improvements, to be determined based on
recommendations from an intersection analysis that was initiated in FY22. The improvements will enhance safety for vehicles,
pedestrians and bicyclists. The analysis will determine the nature of the improvements, which may include either a traf c signal or
roundabout, It is anticipated that this project will qualify for Federal grant funding through the 2021 Infrastructure Bill.
Details
Type of Project Other
Strategic Initiative Maintain current infrastructure and
prepare for emerging trends
Location
Bene t to Community
Numerous crashes have occurred at this intersection, and this project will implement the recommended solution from the
Intersection Traf c Analysis to improve overall safety at this location.
Town of Fountain Hills | Budget Book 2024 Page 334
Capital Cost Breakdown
Capital Cost FY2024 FY2025 Total
Design $150,000 $150,000
Construction $1,500,000 $1,500,000
Total $150,000 $1,500,000 $1,650,000
Capital Cost
FY2024 Budget
$150,000
Total Budget (all years)
$1.65M
Project Total
$1.65M
Capital Cost by Year (Adopted)
Construction Design
2024
2025
$150,000.00
$1,500,000.00
$0 $400K $800K $1.2M
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,650,000.00
Construction (91%)$1,500,000.00
Design (9%)$150,000.00
Town of Fountain Hills | Budget Book 2024 Page 335
Funding Sources Breakdown
Funding Sources FY2024 FY2025 Total
Capital Project Fund (600)$150,000 $1,500,000 $1,650,000
Total $150,000 $1,500,000 $1,650,000
Funding Sources
FY2024 Budget
$150,000
Total Budget (all years)
$1.65M
Project Total
$1.65M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024
2025
$150,000.00
$1,500,000.00
$0 $400K $800K $1.2M
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,650,000.00
Capital Project Fund (600) (100%)$1,650,000.0
Town of Fountain Hills | Budget Book 2024 Page 336
Operational Costs Breakdown
Operational Costs FY2026 FY2027 FY2028 Total
Other Impact $1,000 $1,000 $1,000 $3,000
Total $1,000 $1,000 $1,000 $3,000
Operational Costs
Total Budget (all years)
$3K
Project Total
$3K
Operational Costs by Year (Adopted)
Other Impact
2026
2027
2028
$1,000.00
$1,000.00
$1,000.00
$0 $250 $500 $750 $1K
Operational Costs for Budgeted Years (Adopted)
TOTAL $3,000.00
Other Impact (100%)$3,000.00
Town of Fountain Hills | Budget Book 2024 Page 337
This requests information is generated from , Adopted Version.
Palisades Boulevard & Eagle Ridge/Palomino Drive Traf c Signal
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2020
Est. Completion Date 06/30/2024
Department Public Works
Type Capital Improvement
Project Number T5005
Description
This project will design a traf c signal at the intersection of Palisades Blvd and Eagle Ridge Drive/Palomino Blvd. Design will be
completed in FY24.
Images
Proposed Palisades/Palomino
Traf c Signal
Details
Type of Project New Traf c Signal
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Bene t to Community
With the Adero Canyon development and anticipated expansion of the CopperWynd Resort on Eagle Ridge Drive, traf c
signal warrants at the intersection of Palisades Boulevard and Eagle Ridge Drive/Palomino Drive are anticipated to be met
based on the CopperWynd Resort traf c study. Once traf c signal warrants are met, the design and construction of a traf c
signal at the intersection will provide for a more ef cient ow of traf c. Part of this intersection lies within the City of
Scottsdale, and an IGA is anticipated, establishing the maintenance of the proposed signal by the Town of Fountain Hills.
Town of Fountain Hills | Budget Book 2024 Page 338
Capital Cost Breakdown
Capital Cost To Date FY2024 Total
Planning $49,027 $49,027
Design $95,000 $34,910 $129,910
Total $144,027 $34,910 $178,937
Capital Cost
Total To Date
$144,027
FY2024 Budget
$34,910
Total Budget (all years)
$34.91K
Project Total
$178.937K
Capital Cost by Year (Adopted)
Design
2024 $34,910.00
$0 $10K $20K $30K
Capital Cost for Budgeted Years (Adopted)
TOTAL $34,910.00
Design (100%)$34,910.00
Town of Fountain Hills | Budget Book 2024 Page 339
Funding Sources Breakdown
Funding Sources To Date FY2024 Total
Capital Project Fund (600)$95,000 $34,910 $129,910
Total $95,000 $34,910 $129,910
Funding Sources
Total To Date
$95,000
FY2024 Budget
$34,910
Total Budget (all years)
$34.91K
Project Total
$129.91K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024 $34,910.00
$0 $10K $20K $30K
Funding Sources for Budgeted Years (Adopted)
TOTAL $34,910.00
Capital Project Fund (600) (100%)$34,910.00
Town of Fountain Hills | Budget Book 2024 Page 340
This requests information is generated from , Adopted Version.
Panorama Drive Spring Pump Electrical Upgrade
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2023
Est. Completion Date 06/30/2024
Department Public Works
Type Capital Improvement
Project Number D6065
Description
This project will design and construct electrical upgrades to the pump located on Panorama Drive, which will allow for the pump to
operate at a higher pumping capacity.
Details
Type of Project Other
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Bene t to Community
The electrical upgrade will ensure that the pump is able to divert sub-subterranean spring water, minimizing the water ow
onto adjacent Tribal land.
Town of Fountain Hills | Budget Book 2024 Page 341
Capital Cost Breakdown
Capital Cost To Date FY2024 Total
Construction $0 $100,000 $100,000
Total $0 $100,000 $100,000
Capital Cost
FY2024 Budget
$100,000
Total Budget (all years)
$100K
Project Total
$100K
Capital Cost by Year (Adopted)
Construction
2024 $100,000.00
$0 $25K $50K $75K $100K
Capital Cost for Budgeted Years (Adopted)
TOTAL $100,000.00
Construction (100%)$100,000.00
Town of Fountain Hills | Budget Book 2024 Page 342
Funding Sources Breakdown
Funding Sources To Date FY2024 Total
Capital Project Fund (600)$0 $100,000 $100,000
Total $0 $100,000 $100,000
Funding Sources
FY2024 Budget
$100,000
Total Budget (all years)
$100K
Project Total
$100K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024 $100,000.00
$0 $25K $50K $75K $100K
Funding Sources for Budgeted Years (Adopted)
TOTAL $100,000.00
Capital Project Fund (600) (100%)$100,000.00
Town of Fountain Hills | Budget Book 2024 Page 343
Operational Costs Breakdown
Operational Costs FY2025 FY2026 FY2027 FY2028 Total
Other Impact $500 $500 $500 $500 $2,000
Total $500 $500 $500 $500 $2,000
Operational Costs
Total Budget (all years)
$2K
Project Total
$2K
Operational Costs by Year (Adopted)
Other Impact
2025
2026
2027
2028
$500.00
$500.00
$500.00
$500.00
$0 $120 $240 $360 $480
Operational Costs for Budgeted Years (Adopted)
TOTAL $2,000.00
Other Impact (100%)$2,000.00
Town of Fountain Hills | Budget Book 2024 Page 344
This requests information is generated from , Adopted Version.
Public Restroom Facility on the Avenue of the Fountains
Overview
Request Owner David Janover, Town Engineer
Est. Start Date 07/01/2023
Est. Completion Date 06/30/2025
Department Public Works
Type Capital Improvement
Project Number E8507
Description
This project will involve the planning, siting and design for a public restroom facility on the Avenue of the Fountains. There exists Town-
owned land on the south side of the Avenue, immediately west of Georgie’s that might serve as a possible site for a future restroom. The
planning and design phase is estimated to be $35,000 in FY24, and construction is estimated at $150,000 in FY25. These are high-level
planning costs, which will be re ned as potential design options are vetted with input from design professionals.
The project costs would be funded by the Downtown Fund.
Images
Portland Loo Public Restroom Potential Restroom Location
Details
Type of Project New Construction
Strategic Initiative Targeted collaborative economic
development
Location
Bene t to Community
There have been requests from business owners on the Avenue of the Fountains, as well as those visiting downtown for a
public restroom facility on the Avenue, especially during special events. The existing restrooms at Town Hall are located a fair
distance from the businesses, and this project will provide restrooms closer to the businesses, and would be accessible 24/7,
unlike the restrooms at Town Hall which are inaccessible when Town Hall is closed.
Town of Fountain Hills | Budget Book 2024 Page 345
Capital Cost Breakdown
Capital Cost FY2024 FY2025 Total
Design $35,000 $35,000
Construction $150,000 $150,000
Total $35,000 $150,000 $185,000
Capital Cost
FY2024 Budget
$35,000
Total Budget (all years)
$185K
Project Total
$185K
Capital Cost by Year (Adopted)
Construction Design
2024
2025
$35,000.00
$150,000.00
$0 $40K $80K $120K
Capital Cost for Budgeted Years (Adopted)
TOTAL $185,000.00
Construction (81%)$150,000.00
Design (19%)$35,000.00
Town of Fountain Hills | Budget Book 2024 Page 346
Funding Sources Breakdown
Funding Sources FY2024 FY2025 Total
Other $35,000 $150,000 $185,000
Total $35,000 $150,000 $185,000
Funding Sources
FY2024 Budget
$35,000
Total Budget (all years)
$185K
Project Total
$185K
Funding Sources by Year (Adopted)
Other
2024
2025
$35,000.00
$150,000.00
$0 $40K $80K $120K
Funding Sources for Budgeted Years (Adopted)
TOTAL $185,000.00
Other (100%)$185,000.00
Town of Fountain Hills | Budget Book 2024 Page 347
Operational Costs Breakdown
Operational Costs FY2026 FY2027 FY2028 Total
Other Impact $12,000 $12,000 $12,000 $36,000
Total $12,000 $12,000 $12,000 $36,000
Operational Costs
Total Budget (all years)
$36K
Project Total
$36K
Operational Costs by Year (Adopted)
Other Impact
2026
2027
2028
$12,000.00
$12,000.00
$12,000.00
$0 $3K $6K $9K $12K
Operational Costs for Budgeted Years (Adopted)
TOTAL $36,000.00
Other Impact (100%)$36,000.00
Town of Fountain Hills | Budget Book 2024 Page 348
This requests information is generated from , Adopted Version.
Replacement of Chiller #3 Compressors
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2023
Est. Completion Date 06/30/2024
Department Public Works
Type Capital Improvement
Project Number F4045
Description
Chiller # 3’s two compressors are original equipment installed in 2000. Chiller #2 is also original but has had both compressors replaced
in recent years. Chiller #1 was added several years later. Chillers are responsible for providing chilled water to campus buildings,
providing cooling in hotter months. Three operational chillers are critical for providing some redundancy to avoid unnecessary HVAC
failures. These are large, complex, and expensive machines, often requiring long lead times on replacement components, parts and
needed equipment to remain in operation.
Details
Type of Project Other
Strategic Initiative Maintain current infrastructure and
prepare for emerging trends
Location
Bene t to Community
The replacement of the Chiller #3 compressors is critical for environmental control of the Town campus.
Town of Fountain Hills | Budget Book 2024 Page 349
Capital Cost Breakdown
Capital Cost To Date FY2024 Total
Construction $0 $110,000 $110,000
Total $0 $110,000 $110,000
Capital Cost
FY2024 Budget
$110,000
Total Budget (all years)
$110K
Project Total
$110K
Capital Cost by Year (Adopted)
Construction
2024 $110,000.00
$0 $30K $60K $90K
Capital Cost for Budgeted Years (Adopted)
TOTAL $110,000.00
Construction (100%)$110,000.00
Town of Fountain Hills | Budget Book 2024 Page 350
Funding Sources Breakdown
Funding Sources To Date FY2024 Total
Capital Project Fund (600)$0 $110,000 $110,000
Total $0 $110,000 $110,000
Funding Sources
FY2024 Budget
$110,000
Total Budget (all years)
$110K
Project Total
$110K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024 $110,000.00
$0 $30K $60K $90K
Funding Sources for Budgeted Years (Adopted)
TOTAL $110,000.00
Capital Project Fund (600) (100%)$110,000.00
Town of Fountain Hills | Budget Book 2024 Page 351
This requests information is generated from , Adopted Version.
Shea Boulevard Widening - Palisades Boulevard to Technology
Drive
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2019
Est. Completion Date 06/30/2024
Department Public Works
Type Capital Improvement
Project Number S6058
Description
This project will design and construct an expansion of Shea Boulevard. This segment will complete eastbound Shea, between Palisades
Blvd and Fountain Hills Blvd. The ultimate build-out when completed will widen Shea Boulevard to six lanes.
Construction commenced in FY23, and is scheduled for completion in FY24.
Images
Shea Boulevard Widening
Details
Type of Project New Road
Strategic Initiative Long-term nancial stability of community
infrastructure, environmental, and social
resources
Location
Bene t to Community
Shea Boulevard is a road of regional signi cance and has an average daily traf c volume of 34,600 vehicles at Palisades
Boulevard. This project is a MAG Proposition 400 project that will provide for 70% of the project funding with a 30% match
from the Town. This project will increase the vehicle capacity on Shea Blvd, addressing additional usage tied to population
growth.
Town of Fountain Hills | Budget Book 2024 Page 352
Capital Cost Breakdown
Capital Cost To Date FY2024 Total
Planning $34,733 $34,733
Design $67,800 $67,800
Construction $1,934,245 $565,000 $2,499,245
Total $2,036,778 $565,000 $2,601,778
Capital Cost
Total To Date
$2,036,778
FY2024 Budget
$565,000
Total Budget (all years)
$565K
Project Total
$2.602M
Capital Cost by Year (Adopted)
Construction
2024 $565,000.00
$0 $150K $300K $450K
Capital Cost for Budgeted Years (Adopted)
TOTAL $565,000.00
Construction (100%)$565,000.00
Town of Fountain Hills | Budget Book 2024 Page 353
Funding Sources Breakdown
Funding Sources To Date FY2024 Total
Special Revenue (400)$1,425,745 $395,500 $1,821,245
Capital Project Fund (600)$611,033 $169,500 $780,533
Total $2,036,778 $565,000 $2,601,778
Funding Sources
Total To Date
$2,036,778
FY2024 Budget
$565,000
Total Budget (all years)
$565K
Project Total
$2.602M
Funding Sources by Year (Adopted)
Capital Project Fund (600)Special Revenue (400)
2024 $565,000.00
$0 $150K $300K $450K
Funding Sources for Budgeted Years (Adopted)
TOTAL $565,000.00
Capital Project Fund (600) (30%)$169,500.00
Special Revenue (400) (70%)$395,500.00
Town of Fountain Hills | Budget Book 2024 Page 354
Operational Costs Breakdown
Operational Costs To Date FY2025 FY2026 FY2027 FY2028 Total
Other Impact $0 $2,000 $2,000 $2,000 $2,000 $8,000
Total $0 $2,000 $2,000 $2,000 $2,000 $8,000
Operational Costs
Total Budget (all years)
$8K
Project Total
$8K
Operational Costs by Year (Adopted)
Other Impact
2025
2026
2027
2028
$2,000.00
$2,000.00
$2,000.00
$2,000.00
$0 $500 $1K $1.5K $2K
Operational Costs for Budgeted Years (Adopted)
TOTAL $8,000.00
Other Impact (100%)$8,000.00
Town of Fountain Hills | Budget Book 2024 Page 355
This requests information is generated from , Adopted Version.
Sidewalk Gap in ll, Palisades & Saguaro
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2023
Est. Completion Date 06/30/2024
Department Public Works
Type Capital Improvement
Project Number S6065
Description
This project will design and construct sidewalks to in ll gaps between existing sidewalks, complete full street block sidewalk lengths,
connect to existing pedestrian generators (including schools, parks, churches, and commercial areas), and for pedestrian safety (hazard
removal, better accessibility, curb ramp upgrades, and along arterial streets). The Town is receiving Federal grant funding towards the
design and construction of this project.
In 2022, the Town applied through the Maricopa Association of Governments (MAG) for additional closeout funds for the construction
phase. The summary below re ects the award of closeout funds.
Grant Summary:
FY22 Design: Federal share = $335,048, Local share = $22,065
FY24 Construction: Federal Share = $3,310,704, Local share = $200,117
Details
Type of Project Other
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Supplemental Attachments
Location Map(/resource/cleargov-prod/projects/documents/21d7740bdd443aaa374a.pdf)
Bene t to Community
Most pre-incorporation areas within the Town were constructed without any sidewalks, requiring pedestrians to walk in the
street. Increased roadway traf c has created safety hazards; increased pedestrian usage has intensi ed the hazards. Town
funds may be used as matching funds for future sidewalk grant applications.
Town of Fountain Hills | Budget Book 2024 Page 356
Capital Cost Breakdown
Capital Cost To Date FY2024 Total
Design $357,113 $357,113
Construction $3,510,821 $3,510,821
Total $357,113 $3,510,821 $3,867,934
Capital Cost
Total To Date
$357,113
FY2024 Budget
$3,510,821
Total Budget (all years)
$3.511M
Project Total
$3.868M
Capital Cost by Year (Adopted)
Construction
2024 $3,510,821.00
$0 $1M $2M $3M
Capital Cost for Budgeted Years (Adopted)
TOTAL $3,510,821.00
Construction (100%)$3,510,821.00
Town of Fountain Hills | Budget Book 2024 Page 357
Funding Sources Breakdown
Funding Sources To Date FY2024 Total
Special Revenue (400)$335,048 $3,310,704 $3,645,752
Capital Project Fund (600)$22,065 $200,117 $222,182
Total $357,113 $3,510,821 $3,867,934
Funding Sources
Total To Date
$357,113
FY2024 Budget
$3,510,821
Total Budget (all years)
$3.511M
Project Total
$3.868M
Funding Sources by Year (Adopted)
Capital Project Fund (600)Special Revenue (400)
2024 $3,510,821.00
$0 $1M $2M $3M
Funding Sources for Budgeted Years (Adopted)
TOTAL $3,510,821.00
Capital Project Fund (600) (6%)$200,117.00
Special Revenue (400) (94%)$3,310,704.00
Town of Fountain Hills | Budget Book 2024 Page 358
Operational Costs Breakdown
Operational Costs FY2025 FY2026 FY2027 FY2028 Total
Other Impact $600 $600 $600 $600 $2,400
Total $600 $600 $600 $600 $2,400
Operational Costs
Total Budget (all years)
$2.4K
Project Total
$2.4K
Operational Costs by Year (Adopted)
Other Impact
2025
2026
2027
2028
$600.00
$600.00
$600.00
$600.00
$0 $150 $300 $450 $600
Operational Costs for Budgeted Years (Adopted)
TOTAL $2,400.00
Other Impact (100%)$2,400.00
Town of Fountain Hills | Budget Book 2024 Page 359
This requests information is generated from , Adopted Version.
Sidewalk In ll and Design
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2027
Department Public Works
Type Capital Improvement
Project Number S6061
Description
This project provides design and construction for ADA-compliant concrete sidewalk and curb ramps where gaps currently exist. The new
sidewalks will provide connectivity to improve the walkability in the Town, and supports the Town’s Active Transportation Plan and the
2021 Strategic Plan for creating a walkable community.
In FY23, this project constructed in ll sidewalks and/or ADA-compliant ramps at the following locations:
on the north side of Saguaro Boulevard between Rand Drive and Tower Drive
at the Lake overlook Fountain Park connector
at the new pedestrian median crosswalk on Panorama Drive
on La Montana Drive at the driveway west of Parkview Boulevard
Images
Sidewalk Gap In ll
Details
Type of Project Other
Strategic Initiative Improve public health, well-being, and safety of our community
Bene t to Community
Through the 2021 Active Transportation Plan planning process, citizens were asked to help identify key gaps in the sidewalk
system and where the priorities should be for improvements. Installing sidewalks where gaps currently exist, allow
pedestrians to use the sidewalk instead of walking in the adjacent street, reducing risk and creating a safer, more walkable
community.
Town of Fountain Hills | Budget Book 2024 Page 360
Capital Cost Breakdown
Capital Cost FY2024 FY2025 FY2026 FY2027 FY2028 Total
Design $100,000 $100,000 $100,000 $100,000 $100,000 $500,000
Construction $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000
Total $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000
Capital Cost
FY2024 Budget
$300,000
Total Budget (all years)
$1.5M
Project Total
$1.5M
Capital Cost by Year (Adopted)
Construction Design
2024
2025
2026
2027
2028
$300,000.00
$300,000.00
$300,000.00
$300,000.00
$300,000.00
$0 $80K $160K $240K
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,500,000.00
Construction (67%)$1,000,000.00
Design (33%)$500,000.00
Town of Fountain Hills | Budget Book 2024 Page 361
Funding Sources Breakdown
Funding Sources FY2024 FY2025 FY2026 FY2027 FY2028 Total
Capital Project Fund (600)$300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000
Total $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000
Funding Sources
FY2024 Budget
$300,000
Total Budget (all years)
$1.5M
Project Total
$1.5M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024
2025
2026
2027
2028
$300,000.00
$300,000.00
$300,000.00
$300,000.00
$300,000.00
$0 $80K $160K $240K
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,500,000.00
Capital Project Fund (600) (100%)$1,500,000.0
Town of Fountain Hills | Budget Book 2024 Page 362
This requests information is generated from , Adopted Version.
Town Hall Fire Alarm Panel and Device Upgrade
Overview
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2023
Est. Completion Date 06/30/2024
Department Public Works
Type Capital Improvement
Project Number F4042
Description
This project will upgrade the re alarm panel and associated components in the Town Hall building.
Details
Type of Project Other
Strategic Initiative Maintain current infrastructure and
prepare for emerging trends
Location
Bene t to Community
The existing re alarm system in Town Hall was part of the original construction and is reaching the end of its useful life.
Alarm components are becoming obsolete, making repairs dif cult. Both the Library/Museum and the Community Center
facilities received re alarm component upgrades in 2022.
Town of Fountain Hills | Budget Book 2024 Page 363
Capital Cost Breakdown
Capital Cost To Date FY2024 Total
Construction $0 $90,000 $90,000
Total $0 $90,000 $90,000
Capital Cost
FY2024 Budget
$90,000
Total Budget (all years)
$90K
Project Total
$90K
Capital Cost by Year (Adopted)
Construction
2024 $90,000.00
$0 $25K $50K $75K
Capital Cost for Budgeted Years (Adopted)
TOTAL $90,000.00
Construction (100%)$90,000.00
Town of Fountain Hills | Budget Book 2024 Page 364
Funding Sources Breakdown
Funding Sources To Date FY2024 Total
Capital Project Fund (600)$0 $90,000 $90,000
Total $0 $90,000 $90,000
Funding Sources
FY2024 Budget
$90,000
Total Budget (all years)
$90K
Project Total
$90K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2024 $90,000.00
$0 $25K $50K $75K
Funding Sources for Budgeted Years (Adopted)
TOTAL $90,000.00
Capital Project Fund (600) (100%)$90,000.00
Town of Fountain Hills | Budget Book 2024 Page 365
Glossary
Account
A separate nancial reporting unit for budgeting, management or accounting purposes. All budgetary
transactions, whether revenue or expenditure, are recorded in accounts. Several related accounts may be
grouped together in a fund. A list of accounts is called a chart of accounts.
Accounting Standards
The generally accepted accounting principles (GAAP) promulgated by the Governmental Accounting
Standards Board (GASB) that guide the recording and reporting of nancial information by state and local
governments.
Accrual Basis of Accounting
The basis of accounting under which transactions are recognized at the time they are incurred, as opposed to
when cash is received or sent. Expenses are recorded at the time liabilities are incurred and revenues are
recorded when earned. Unbilled services are recorded as receivables at year end.
Actual vs.Budgeted
Difference between the amounts projected (budgeted) in revenues or expenditures at the beginning of the
scal year and the actual receipts or expenses, which are incurred by the end of the scal year.
Adopted Budget
Used in fund summaries and department and division summaries within the budget document. Represents
the annual budget as approved by formal action of the Town Council, which sets the spending limits for the
scal year.
Adoption
Formal action by the Town Council, which sets the spending limits for the scal year.
Ad Valorem Taxes
Commonly referred to as property taxes. The charges levied on all real, and certain personal property, according
to the property’s assessed value and the tax rate. Used as a source of monies to pay general obligation debt and
to support the General Fund.
Allocation
A part of a lump sum appropriation which is designated for expenditure by speci c organization units and/or
for special purposes,activities,or subjects.
Appropriation
Speci c amount of monies authorized by the Town Council for the purpose of incurring obligations and
acquiring goods and services. An appropriation is limited in amount and time when it may be used unless it is
for capital projects such as constructing roads and buildings.
Arbitrage
The ability to use tax exempt proceeds and, by investing those funds in higher yielding taxable securities,
generate a pro t to the issuer.
AssessedValuation
A value that is established for real and personal property for use as a basis for levying property taxes. Property
values are established by the County Assessor and the State as a basis for levying taxes.
Asset
Resources and property of the Town that can be used or applied to cover liabilities. Alternatively, any owned
physical object (tangible) or right (intangible) having a monetary value or an item or source of wealth
expressed in terms of any cost bene tting a future period.
Town of Fountain Hills | Budget Book 2024 Page 366
Attrition
A method of achieving a reduction in personnel by not re lling the positions vacated through resignation,
reassignment, transfer, or retirement.
Audit Report
The report prepared by an auditor covering the audit or investigation of an entity’s nancial position for a given
period of time, usually a year. As a general rule, the report should include: 1) a statement of the scope of the
audit; 2) explanatory comments concerning exceptions from generally accepted auditing standards; 3)
opinions; 4) explanatory comments concerning veri cation procedures; 5) nancial statements and schedules;
and 6) statistical tables, supplementary comments and recommendations. The auditors signature follows 3).
The Town is required to have an annual audit conducted by quali ed certi ed public accountants.
Authorized Positions
Employee positions which are authorized in the adopted budget.
Available (Unassigned)Fund Balance
Funds remaining from the prior year which are available for appropriation and expenditure in the current year.
Balanced Budget
Arizona law (Title 42-Arizona Revised Statutes) requires the Town Council to annually adopt a balanced budget
by purpose of public expense. State law de nes this balanced budget as “the primary property tax levy, when
added together with all other available resources, must equal these expenditures.” The total of proposed
expenditures will not exceed the total of estimated revenues and fund balances.
Base Budget
The ongoing expense for personnel, contractual services, commodities, and the replacement of equipment to
maintain service levels previously established by the Town Council.
Basis of Accounting
De ned by the Government Accounting Standards Board by Fund type as the method of accounting for
various activities. The basis is determined when a transaction or event is recognized in the fund’s operating
statement..
Beginning Balance
The residual funds brought forward from the previous scal year (ending balance).
Bond
A written promise to pay a speci ed sum of money (called the face value or principal amount) at a speci ed
date or dates in the future (called the maturity dates), and carrying interest at a speci ed rate, usually paid
periodically. The difference between a bond and a note is that a bond is issued for a longer period and requires
greater legal formality.
Bonds are primarily used to nance capital projects. The most common types of bonds are:
General Obligation (GO) Bond: This type of bond is secured by the full faith, credit, and taxing power of the
municipality
Revenue Bond: This type of bond is secured by the revenues from a speci c source such as gas taxes or water
revenues.
Bond Rating
The measure of the quality and safety of a bond. The rating indicates the likelihood that a debt issuer will be
able to meet scheduled repayments and dictates the interest rate paid.
Bond Re nancing
The payoff and re-issuance of bonds to obtain better interest rates and/or bond conditions.
Town of Fountain Hills | Budget Book 2024 Page 367
Budget
A plan of nancial operation embodying an estimate of proposed expenditures for a given period and the
proposed means of nancing them. This of cial public document re ects decisions, assesses service needs,
establishes allocation of resources, and is the monetary plan for achieving Town goals and objectives.
Budget Amendment
A change of budget appropriation between expenditure accounts that is different from the original adopted
budget. Budget amendments do not change the legal spending limit adopted by the Town Council.
Budget Calendar
The schedule of key dates which a government follows in the preparation and adoption of the budget.
Budget Document
The instrument used by the budget-making authority to present a comprehensive nancial program to the
Town Council.
Budget Message
The opening section of the budget document which provides the Town Council and the public with a general
summary of the most important aspects of the budget, changes from the previous scal year, and
recommendations regarding the nancial policy for the upcoming period.
Budgetary Basis of Accounting
The basis of accounting used to estimate nancing sources and uses in the budget. The method used to
determine when revenues and expenditures are recognized for budgetary purposes. This basis generally takes
one of three forms: GAAP, cash, or modi ed accrual.
Budgetary Control
The control or management of a government in accordance with the approved budget for the purpose of
keeping expenditures within the limitations of available appropriations and resources.
Capital Assets
Assets of signi cant value and having a useful life of several years. Capital assets are also called xed assets.
Capital Budget
A spending plan for improvements to, or acquisition of, land, facilities and infrastructure that balances revenues
and expenditures, speci es the sources of revenues, and lists each project or acquisition. Normally a capital
budget must be approved by the legislative body. The capital budget and accompanying appropriation
ordinance may be included in a consolidated budget document that has a section devoted to capital
expenditures and another to operating expenditures. Alternatively, two separate documents may be prepared –
one for the capital budget and one for the operating budget.
Capital Expenditure
A capital expenditure is made when purchasing a xed asset having a value of $10,000 or more and a useful life
of more than one year.
Capital ImprovementProgram
The Capital Improvement Plan (CIP) is a comprehensive projection of capital investment projects, which
identi es priorities as to need, method of nancing, and project costs and revenues that will result during a
ve-year period. The plan is a guide for identifying current and future scal year requirements and becomes
the basis for determining the annual capital budget. The capital plan for the ensuing year must be formally
adopted during the budget process.
Capital ImprovementProject
Expenditures for the construction, purchase or renovation of Town facilities or property that have a value
greater than $50,000.
Town of Fountain Hills | Budget Book 2024 Page 368
Capital Outlay
Expenditures resulting in the acquisition of or addition to the Town’s xed assets with a value of $10,000 or
more and a useful economic lifetime of more than one year.
Capital Project Carryover
An approved Capital Project that was not completed in the scal year and, therefore, was budgeted again in
the current scal year in order to nish the project.
Capital Projects Funds
Capital project funds are used to account for and report nancial resources that are restricted, committed, or
assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and
other capital assets. Capital projects funds exclude those types of capital related out ows nanced by
proprietary funds or for assets that will be held in trust for individuals, private organizations, or other
governments.
Cash Basis of Accounting
The basis of accounting in which transactions are recognized only when cash amounts are increased or
decreased.
Cash-in-lieu
Funding for capital projects the Town requires from developers in lieu of them constructing necessary off- site
improvements related to their development project.
CommunityFacilities District (CFD)
A separate legal entity established by the Town which allows for nancing of public improvements and
services.
Annual Comprehensive Financial Report (ACFR)
The of cial annual nancial report of the Town. The ACFR represents management’s report to the Town
Council, constituents, investors and creditors.
Contingency/Reserve
An amount, a budgetary reserve/contingency, set aside as available, with Town Council approval, to cover
unforeseen expenditures, emergency expenditures, or revenue shortfalls.
Contractual Services
Services such as rentals, insurance, maintenance, etc. that are purchased by the Town.
Debt Limit
Statutory or constitutional limit on the principal amount of debt that an issuer may incur (or that it may have
outstanding at any one time).
Debt Ratio
Total debt divided by total assets.
Debt Service
The cost of paying principal and interest payments on outstanding bonds according to a predetermined
payment schedule.
Debt Service Fund
One or more funds established to account for revenues used to repay the principal and interest on debt.
De cit
The excess of an entity’s liabilities over its assets or the excess of expenditures or expenses over revenues
during a single accounting period.
Town of Fountain Hills | Budget Book 2024 Page 369
Department
A major administrative portion of the Town which indicates overall management responsibility for an operation
or a group of related operations.
Depreciation
An accounting transaction which spreads the acquisition value of an asset across its useful life. Alternatively,
expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical
elements, inadequacy or obsolescence.
Development Fees
Those fees and charges generated by building, development, and growth in the Town.
Disbursement
The expenditure of money from an account.
Distinguished Budget Presentation Awards Program
A voluntary awards program administered by the Government Finance Of cers Association of the United
States and Canada to encourage governments to prepare effective budget documents.
Division
A grouping of related activities within a particular Department (example, Senior Services is a Division of
Community Services).
Employee (or Fringe)Bene ts
Contributions made by a government to meet commitments or obligations for employee-related expenses.
Included is the Town’s share of costs for social security, pension plans, medical and life insurance plans.
Encumbrance
The formal accounting recognition of appropriated or committed funds to be set aside for a future expenditure.
To encumber funds means to set aside or commit funds for a speci ed future expenditure. For budgetary
purposes, encumbrances are considered expenditures.
Ending Balance
The residual funds that are spendable or available for appropriation at the end of the scal year.
Estimated Revenue
The amount of projected revenue to be collected during the scal year.
Expenditure
A net decrease in nancial resources. Expenditures include operating expenses which require the use of
current assets. If accounts are kept on the accrual basis, this term designates total charges incurred, whether
paid or unpaid. If they are kept on the cash basis, the term covers only actual disbursements for these
purposes.
Expenditure Limitation
An amendment to the Arizona State Constitution that limits annual expenditures of all municipalities. The
Economic Estimates Commission, based on population growth and in ation, sets the limit. All municipalities
have the option of Home Rule where the voters approve a four-year expenditure limit based on revenues
received.
Expenses
Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other costs.
Fees
Charges for speci c services.
Town of Fountain Hills | Budget Book 2024 Page 370
Financial Plan
A summary by fund of planned revenues, expenditures, operating transfers, reserves, and fund balances.
Fiscal Policy
A government’s policies with respect to revenues, spending, and debt management as these relate to
government services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles
for the planning and programming of government budgets and their funding.
Fiscal Year
Any period of twelve consecutive months establishing the beginning and the ending of nancial transactions.
For the Town of Fountain Hills, this period begins July 1 and ends June 30.
Fixed Assets
Assets of a long-term character which are intended to continue to be in use or kept for more than one year and
of a monetary value greater than $10,000.
Franchise Fees
Annual fees paid by utilities (e.g. cable TV) for use of Town public rights-of-way. Franchise fees are typically a set
percentage of gross revenue within the Town.
Full Faith and Credit
A pledge of a government’s taxing power to repay debt obligations.
Full-Time EquivalentPosition (FTE)
A position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For
example, a part-time typist working for 20 hours per week would be equivalent to a 0.5 FTE.
Fund
An independent scal and accounting entity with a self-balancing set of accounts recording cash and other
nancial resources, together with all related liabilities and changes in these assets and liabilities.
Fund Balance
Difference between assets and liabilities reported in a government fund.
Non-spendable – Portions of fund balance that include amounts that cannot be spent because they are
either (a) not in spendable form or (b) legally or contractually required to be maintained intact.
Restricted – Portion of fund balance that re ects constraints placed on the use of resources that are either
(a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or
(b) imposed by law through constitutional provisions or enabling legislation.
Committed – Amounts that can be used only for speci c purposes pursuant to constraints imposed by
formal action of the government’s highest level of decision-making authority. In the case of the Town, this
would be the Council and Mayor.
Assigned – Amounts that are constrained by the government’s intent to be used for speci c purposes, but
that are neither restricted nor committed.
Unassigned – Residual classi cation for the General Fund. This classi cation represents fund balance that
has not been assigned to other funds and that has not been restricted, committed, or assigned to speci c
purposes within the general fund. The General Fund should be the only fund that reports a positive
unassigned fund balance amount.
General Fund
The major fund in most governmental entities. While other funds tend to be restricted to a single purpose, the
General Fund is a catch-all for general government purposes. The General Fund contains the activities
commonly associated with municipal government, such as police and re protection, parks and recreation.
Town of Fountain Hills | Budget Book 2024 Page 371
General Obligation Bonds
This type of bond is backed by the full faith, credit and taxing power of the government. Bonds that nance a
variety of public projects. The repayment of these bonds is usually made from secondary property tax revenues.
General Plan
A plan approved by the Town Council that provides the fundamental policy direction and guidance on
development decisions in the Town.
Generally Accepted Accounting Principles (GAAP)
Uniform minimum standards for nancial accounting and recording, encompassing the conventions, rules,
and procedures that de ne accepted accounting principles.
Goal
The end toward which effort is directed. A goal is general and timeless.
Governmental Funds
Governmental Funds are those through which most governmental functions of the Town are recorded.
Revenues are recognized as soon as they are both measurable and available. Expenditures generally are
recorded when a liability is incurred except for unmatured interest on debt and certain similar obligations,
which should be recognized when due.
Grants
A contribution by a government or other organization to support a particular function. Grants may be classi ed
as either operational or capital, depending upon the grantee.
HighwayUser Revenue Fund (HURF)
A fund with revenues consisting of state taxes collected on gasoline, vehicle licenses and other transportation
related fees. These funds must be used for street and highway purposes.
Indirect Cost
A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to
one service.
Infrastructure
The physical assets of a government (e.g. streets, public buildings, parks, etc.).
Interfund Transfers
The movement of monies between funds of the same governmental entity.
Intergovernmental
Refers to transactions between different levels of government, e.g. city, county, state and federal.
Intergovernmental Agreement
A contract between governmental entities as authorized by State law.
Intergovernmental Revenue
Funds received from federal, state, and other local government sources in the form of grants, shared revenues,
and payments in lieu of taxes.
Journal Entry
An entry into the nancial system that transfers actual amounts from one account, department, or fund to
another.
Lapsing Appropriation
An appropriation made for a certain period of time, generally for the budget year. At the end of the speci ed
period, any unexpended or unencumbered balance lapses or ends, unless otherwise provided by law.
Town of Fountain Hills | Budget Book 2024 Page 372
Levy
The total amount to be raised by general property taxes for purposes speci ed in the property tax levy motion.
Levy Rate
The amount of tax levied for each $100 of assessed valuation.
Liability
Indebtedness of a governmental entity, such as amounts owed to vendors for services rendered or goods
received, and principal and interest owed to bondholders. These amounts are debts or legal obligations which
must be paid at some future date.
Line-item Budget
A budget prepared along departmental lines that focuses on what is to be bought.
Local Transportation Assistance Fund (LTAF)
Revenues are generated by the State Lottery. Distribution of these funds is based on population. Funds must
be used for public transit or streets, but a small portion may be used for cultural purposes.
Long-term Debt
Debt with a maturity of more than one year after the date of issuance.
Major Fund
Governmental fund or enterprise fund reported as a separate column in the basic fund nancial statements
and subject to a separate opinion in the independent auditor's report.
Modi ed Accrual Basis of Accounting
The basis of accounting used by governmental-type funds. Under this basis, revenues are recognized when
they become both “measurable” and “available” to nance expenditures of the current period.
Municipal Property Corporation (MPC)Bond
Bonds that are backed by the excise taxes of the Town including local sales tax, franchise tax, State-shared sales
tax, and motor vehicle in-lieu tax. The MPC is a non-pro t corporation established for the purpose of issuing
debt to purchase municipal facilities, which it leases to the Town.
ObjectDetail
An expenditure classi cation, referring to the lowest and most detailed level of classi cation, such as electricity,
of ce supplies, asphalt, and furniture.
Objectives
Something to be accomplished in speci c, well-de ned, and measurable terms and that is achievable within a
speci c time frame. The achievement of the objective advances an organization toward a corresponding goal.
Obligations
Amounts which a government may be legally required to meet out of its resources. They include not only
actual liabilities, but also encumbrances not yet paid.
Operating Budget
Plans of current expenditures and the proposed means of nancing them. The annual operating budget is the
primary means by which most of the nancing of acquisitions, spending, and service delivery activities of the
Town are controlled.
Operating Expenses
The cost for personnel, materials, and equipment required for a department to function.
Town of Fountain Hills | Budget Book 2024 Page 373
Operating Impacts
Operating impacts are the additional, incremental revenues or costs associated with the project—any new cost
or revenue streams resulting from the project less existing expenditures and revenues where applicable. These
impacts include maintenance expenses, utility and personnel expenses, revenues from project-speci c
construction spending and operating revenues.
Operating Revenue
Funds that the government receives as income to pay for ongoing operations. The revenue includes such items
as taxes, fees from speci c services, interest earnings, and grant revenues. Operating revenues are used to pay
for day-to-day services.
Ordinance
A formal legislative enactment by the governing body of a municipality. If the ordinance is not in con ict with
any higher form of law, such as a state statute or a constitutional provision, it has the full force and effect of law
within the boundaries of the municipality to which it applies.
Pay-as-you-go Basis
A term used to describe a nancial policy by which capital outlays are nanced from current revenues rather
than through borrowing.
Per Capita
A unit of measure that indicates the amount of some quantity per person in the Town.
Performance Based Budget
The Performance Based Budget is a customer based, performance driven, results oriented budget system
based on Outcome Management. Outcome Management is a management approach that focuses on the
results achieved when providing a service.
Performance Indicators
Speci c quantitative and qualitative measures of work performed as an objective of speci c departments or
programs. Measurement of service performance indicators that re ect the amount of money spent on services
and the resulting outcomes at a speci c level of services provided.
Performance Measurement
Statistical indicators that permit program evaluation to be conducted in a budgetary context.
Performance Target
Percentage or number for each program performance measure that will be the desired level of performance
for the upcoming budget period.
Personal Services
The classi cation of all salaries, wages, and fringe bene ts expenditures. Fringe bene ts include FICA,
retirement contributions, medical insurance, life insurance, and workers’ compensation. In some cases, bene ts
may also include clothing allowances and education assistance.
Policy
A plan, course of action, or guiding principle, designed to set parameters for decisions and actions. A policy
could also be a more precise statement of a desired course of action.
Program
A group of related activities performed by one or more divisions or departments of the Town for the purpose of
accomplishing a service the Town is responsible for delivering.
Property Tax
Total property tax levied by a municipality on the assessed value of a property within Town limits. In Arizona,
the property tax system is divided into primary and secondary.
Town of Fountain Hills | Budget Book 2024 Page 374
Primary Property Tax – A limited tax levy used for operations based on primary assessed valuation and
primary tax rate. The tax rate is restricted to a 2% annual increase. Municipalities may use this tax for any
purpose.
Secondary Property Tax – An unlimited tax levy restricted to voter-approved budget overrides. The tax is
based on the secondary assessed valuation and secondary tax rate.
Reserve
An account used to segregate a portion of a fund balance to indicate that it is not available for expenditure, or
it is legally set aside for a speci c future use.
Resolution
A special or temporary order of the Town Council. Requires less formality than an ordinance or statute.
Resources
Total amounts available for appropriation including estimated revenues, bond/loan proceeds, fund transfers,
and beginning fund balances.
Revenue
Amounts received by government from sources including taxes, nes, fees, grants, or charges for services,
which can be used to nance government operations or capital assets. These amounts increase the net assets
of the government. For those revenues which are recorded on an accrual basis, this term designates additions
to assets which (a) do not increase any liability, (b) do not represent recovery of an expenditure, and (c) do not
represent the cancellation of certain liabilities without a corresponding increase in other liabilities or a decrease
in assets.
Revenue Bonds
Bonds whose principal and interest are payable exclusively from earnings of a revenue generating fund.
Secondary Property Tax Rate
Arizona statute does not limit the secondary tax levy amount and municipalities may only use this levy to retire
the principal and interest or redemption charges on bonded debt.
Service Level
Services or products which comprise actual or expected output of a given program. Focus is on results, not
measures of workload.
Sinking Fund
A means of repaying funds that were borrowed through a bond issue. The issuer makes periodic payments to a
trustee who retires part of the issue by purchasing the bonds in the open market.
Special Revenue Fund
Created out of receipts of speci c taxes or other earmarked revenues. Such funds are authorized by statutory or
charter provisions to pay for speci c activities with a special form of continuing revenues.
State-sharedRevenue
Includes the Town’s portion of State sales tax revenues, State income tax receipts, and motor vehicle in-lieu
taxes.
StrategicPlan
The Strategic Plan de nes the Town’s strategy (http://en.wikipedia.org/wiki/Strategy)
(http://en.wikipedia.org/wiki/Strategy), or direction, and assists Town management in making decisions on the allocation
of personnel and resources.
Supplemental Appropriation
An additional appropriation made by the governing body after the budget year has started.
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Tax Levy
The total amount of the general property taxes collected for purposes speci ed in the Tax Levy Ordinance.
Tax Rate
The amount of tax levied for each $100 of assessed valuation.
Taxes
Compulsory charges levied by a government for the purpose of nancing services performed for the common
bene t of the people. This term does not include speci c charges made against particular persons or property
for current or permanent bene t, such as special assessments.
Transfer
Movement of resources between two funds. Example: An interfund transfer would include the transfer of
operating resources from the General Fund to the Streets Fund.
Unassigned Fund Balance
The portion of a fund’s balance that is not restricted or committed for a speci c purpose and is available for
general appropriation.
Unencumbered Balance
The amount of an appropriation that is neither expended nor encumbered; essentially the amount of money
still available for future purposes.
Unreserved Fund Balance
The portion of a fund’s balance that is not restricted for a speci c purpose and is available for general
appropriation.
User Fees
The fee charged for the direct receipt of a public service to the party or parties who bene t from the service.
Valley
The area represented by the Greater Phoenix Metropolitan area. Phoenix is also know as the Valley of the Sun.
Variance
Comparison of actual expenditure and revenues from one year to the next and comparison of budget-to-actual
in current scal year.
Working Capital
A nancial metric which represents the amount of day-to-day operating liquidity available. Also known as
operating capital, it is calculated as current assets minus current liabilities.
Working Cash
The excess of readily available assets over current liabilities.
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