HomeMy WebLinkAboutFY25 Adopted BudgetTown of Fountain Hills | Budget Book 2025 Page 1
TABLE OF CONTENTS
Introduction 4
Transmittal Letter 5
Demographics 7
Organization Chart 11
Fund Structure 12
GFOA Budget Award 16
Budget Process 17
Town Policies 23
Strategic Plan 25
Budget Summary 30
Budget Message 31
Budget Summary 32
Supplements 35
Fund Summaries 37
All Funds Summary 38
General Fund 46
Special Revenue Funds 54
Streets Fund 58
Downtown Strategy Fund 68
Economic Development Fund 73
Tourism Fund 78
Special Revenue Fund 84
Public Art Fund 88
Court Enhancement Fund 93
Environmental Fund 98
Cottonwoods Maint Dist 104
Capital Funds 109
Capital Projects Fund 110
Development Fee Funds 115
Fire/EMS Dev Fee 116
Streets Dev Fee 119
Park/Rec Dev Fee 122
Internal Service Funds 125
Facilities Reserve Fund 129
Technology Repl Fund 134
Vehicle/Equip Repl Fund 139
Debt Service Funds 143
GO Bond Debt Service Fund 147
Eagle Mountain CFD Debt Service 152
MPC Debt Serv 157
Funding Sources 162
Transaction Privilege Tax (All Funds)163
TPT - General Fund 166
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TPT - Streets Fund 167
TPT - Capital Projects Fund 168
TPT - Economic Development Fund 169
TPT - Downtown Strategy Fund 170
State Shared Revenues (All Funds)171
State Shared Revenues - General Fund 172
State Shared Revenue - Streets Fund 173
Other Revenues (All Funds)174
Other Revenues - Licenses & Permits 177
Other Revenues - Leases & Rents 180
Other Revenues - Charges for Services 183
Other Revenues - Fines & Forfeitures 186
Other Revenues - Misc 189
Other Revenues - Grants 194
Departments/Divisions 197
Mayor & Town Council 198
Administration 202
Information Technology 206
Economic Development 209
Finance 214
Administrative Services 218
Legal Services 221
Public Information 224
Purchasing 227
Town Clerk 230
Town Manager 233
General Government 237
Municipal Court 242
Public Works 247
Development Services 254
Community Services 259
Fire and Emergency Medical Services 265
Law Enforcement 269
Capital Improvements 273
One year plan 274
Multi-year plan 278
Debt 282
Government-wide Debt 283
Debt by Type Overview 284
Schedules & Resources 285
Personnel 286
Comprehensive Fee Schedule 291
Budget Resolution 302
Acronyms 303
Appendix 305
Community Services Requests 306
Public Works Requests 326
Glossary 367
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June 4, 2024
Honorable Mayor, esteemed Council, Residents and Stakeholders of Fountain Hills,
I am pleased to present to you the FY2025 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 re|ects our shared values and demonstrates 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 FY2025 Town Budget represents a healthy and vibrant {scal outlook, with a total allocation of $45.2 million. This
marks an increase of $2.1 million from the previous {scal year, a re|ection of our increased commitment to providing
services and capital project improvements to our residents. Within our conservative forecasting framework, our
General Fund Revenues have increased by $200,000 to $25.8 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 $9.1 million has been built to
manage the demands of our community's infrastructure and improvements. We anticipate receiving $2.7 million from
grant sources, a demonstration of our successful partnerships and innovative approach to funding. This allocation will
facilitate crucial improvements in Community Services, with $1.5 million dedicated to enhancing the quality of life for
our residents by developing two new parks, adding more pickle-ball courts, and making necessary park improvements
within our Town. Additionally, Public Works will take on $7.6million in projects to upgrade and modernize our
infrastructure to meet the demands of a dynamic community, including necessary storm-water and infrastructure
improvements throughout our Town to improve the well-being and safety of our residents.
Priorities:
The FY2025 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 FY2025 Town Budget acknowledges these potential hurdles and
equips us with the |exibility and foresight to adapt and overcome them. Our conservative budgeting process allows
for |exibility and elasticity in order to respond to rapid or unexpected changes. Our budget has been developed with
careful forecasting but we remain nimble in the event of changing demands.
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Overall Direction:
Our 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 Fountain Hills will thrive today, tomorrow, and for years to come. We
are con{dent that by adhering to wise 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
Town Manager
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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.
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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 balance, 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.
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General Fund Mayor & Town Council 73,040
General Fund Administration 3,270,412
General Fund General Government 2,532,053
General Fund Municipal Court 526,374
General Fund Public Works 1,702,310
General Fund Development Services 1,578,897
General Fund Community Services 4,202,955
General Fund Fire & Emergency Medical 5,694,859
General Fund Law Enforcement 6,243,916
Streets (HURF) Public Works 7,087,540
Downtown Strategy Fund Administration 90,200
Economic Development Fund Administration 315,293
Tourism Fund Administration 417,378
Special Revenue Fund Administration 1,190,000
Public Art Fund Community Services 41,761
Court Enhancement Fund Municipal Court 52,500
Environmental Fund Public Works 404,804
Cottonwoods Maintenance District Fund Administration 14,181
General Obligation Bond Fund Administration 350
Eagle Mountain CFD Fund Administration 19,500
Municipal Property Corporation Fund Administration 510
Capital Projects Fund Administration,
Community Services,
Public Works
9,092,800
Development Fees Funds Fire, Public Works,
Community Services
-
Facilities Reserve Fund Public Works 550,000
Technology Replacement Fund General Government 50,000
Vehicle Replacement Fund General Govt, Public Works -
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The 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.
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 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 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 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 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 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 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 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 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 is a restricted fund which may only be used for maintenance
of the Cottonwoods Maintenance District. Revenues are derived from a secondary property tax.
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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 {scalyearplusan
amount equal to the average annual delinquency factor based on the prior three years’ delinquency rate, categorized as
restricted.
Debt Service Funds include:
·
·
·
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 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 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:
·
·
·
The 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:
·
·
·
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Government Finance Of{cers Association of the United States and Canada (GFOA) presented a Distinguished Budget
Presentation Award to the Town of Fountain Hills, for its {scal year 2024 Budget for the {scal year beginning July 1, 2023. In
order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy
document, as a {nancial plan, as an operations guide, and as a communications device.
This award is valid for a period of July 1, 2023 through June 30, 2024 only. We believe our current budget continues to conform
to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
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The Town's Fiscal Year 2024-25 Budget Schedule is shown below. Scroll further down for more details of the Town's overall
budget processes and basis.
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A copy of the detailed budget schedule may be found by clicking the link below.
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:
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.
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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.
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.
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.
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.
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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
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.
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.
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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.
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.
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.
The Town budget is prepared on a basis consistent with accounting principles generally accepted in the United States of
America. Speci{cally, the budget and fund-based {nancial statements are prepared on the modi{ed-accrual basis of
accounting for all funds other than the Technology Replacement Fund. That fund is budgeted on a modi{ed-accrual
basis but is presented on a full-accrual basis of accounting in the fund-based {nancial statements.
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.
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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.
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 {nancialhealthaswellasitsimage
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.
Resolution 2015-41 (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.
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.
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.
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 2025 Page 23
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.
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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 2025 Page 25
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 six 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.
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.
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.
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.
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
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.
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 2025 Page 26
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.
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 implementation of this Plan.
Commissioners:
Chair: Patrick Garman Vice Chair: Geoffrey Yazzetta
Paul Smith, Joseph Reyes
Bernie Hoenle, Randy Crader
Town of Fountain Hills | Budget Book 2025 Page 27
.
.- 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 web-page and add a business metrics
database
. Supporting Task - Identify ways to streamline the building permitting process
.- 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
.
.- 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
.- 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 life-cycle replacement and repair of
facilities and infrastructure
. Supporting Task - Utilize the services of an experienced grant researcher and writer
.- 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
.
.- 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
.- 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
.
.- 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
.- Support local Broadband strategic build-outs 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
.- 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
. 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 2025 Page 28
.- Utilize services provided by other government agencies and 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 linkbelow.
Town of Fountain Hills | Budget Book 2025 Page 29
Town of Fountain Hills | Budget Book 2025 Page 30
June 4, 2024
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 98% 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) 2024 General Fund revenues exceeded budgeted amounts
by $4.2M.
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 2024 General Fund expenditures were $3.7M less than budgeted amounts for the year.
At {scal year-end, once the annual {nancial reports have been audited by an external accounting {rm, the Town transfers any
excess unassigned General Fund balance to the Capital Projects Fund. Excess fund balance is determined by Council-approved
{nancial policies. The policy requires that the unassigned fund balance 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 other funds, with the remainder transferred to the Capital Projects 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 transition of our
Town {re department from a contracted service to an in-house department, 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. Town staff is
mindful that each budget and funding decision made by staff and Council will have future effects on the Town's {nancial
position. Thus, Town staff places an emphasis on long-term forecasting and capital planning, to ensure the Town has suf{cient
resources for future needs of our citizens.
As required, the Town maintained a balanced General Fund budget. The overall adopted budget for FY 2025 increased by $2.1M
to $45.2M, which includes $25.8M for the General Fund. The General Fund is the primary fund for most Town operations. Not
including the $1.8M budgeted as contingency, which is necessary to maintain a balanced General Fund budget, the operating
budget for the General Fund increased by $1.0M. This budget also includes appropriations for {fteen 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 {nancial
reports, the Town maintains transparency of all of its {nancial activities. All interested parties may view the Town's award-
winning budgets and audited {nancial reports at the Town's public website .
Paul Soldinger
Chief Financial Of{cer
Town of Fountain Hills | Budget Book 2025 Page 31
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.
Town of Fountain Hills | Budget Book 2025 Page 32
Town of Fountain Hills | Budget Book 2025 Page 33
Town of Fountain Hills | Budget Book 2025 Page 34
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.
General Fund:
BA-100-01 Splash Pad Sealant Co Svcs General $15,000 $15,000
BA-100-02 3CMA National Membership Admin General 500 500
BA-100-06 Constituent Communications Admin General 1,300 1,300
BA-100-08 Annual Security Camera Maint. Admin General 50,000 50,000
BA-100-13 Turkey Trot Portable Restrooms Co Svcs General 1,500 1,500 (1,500)
BA-100-14 Turkey Trot T-Shirts Co Svcs General 9,550 9,550 (9,550)
BA-100-15 MADD Projected Costs Co Svcs General 1,400 1,400
BA-100-17 Transcription for P&Z and BOA Dev SvcsGeneral 1,500 1,500
BA-100-18 Code Publishing Admin General 4,000 4,000
BA-100-19 Transcription Service Admin General 13,000 9,000
BA-100-20 Add'l Citizenserve User Subscriptions Dev SvcsGeneral 7,200 7,200
BA-100-21 Sophos AntiVirus XDR Upgrade Admin General 5,000 5,000
BA-100-22 Microsoft Of{ce 365 License Upgrades Admin General 15,000 15,000
Economic Development Funds:
BA-300-02Downtown Advertising Admin Downtown 5,000 5,000
BA-310-02 ED- Special Events/Contractual ServicesAdmin Econ Dev 55,000 55,000
BA-310-03 ED - Marketing Admin Econ Dev 15,000 15,000
BA-310-04 ED - Professional Fees Admin Econ Dev 10,000 10,000
BA-310-05 ED - Printing Admin Econ Dev 9,000 9,000
BA-320-01 Tourism - Professional Services Admin Tourism 50,000 50,000
Court Enhancement Fund:
BA-420-01 Video Jail Court Appearance Court Court Enh 2,500 2,500
Town of Fountain Hills | Budget Book 2025 Page 35
100-03 New Vehicle for Building SafetyPublic WorksGeneral 40,000 40,000
100-07 Golden Eagle Park Painting Comm Svcs General 10,000 10,000
100-08 NRPA Directors School Comm Svcs General 4,000 4,000
100-10 Election Services Admin General 54,900 54,900
BAP-100-04 Recreation AssistantCo Svcs General 25,700 25,700 (16,000)
BAP-100-09 Senior Bld Inspector Dev Svcs General 121,920 121,920 (110,000)
Total On-Going: $267,450
Total One-Times: 108,900
Total Personnel: 147,620
Total All Recommendations:
Town of Fountain Hills | Budget Book 2025 Page 36
Town of Fountain Hills | Budget Book 2025 Page 37
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.
Taxes $18,071,248 $20,885,081 $15,836,734 $17,982,072
Transfers In $396,600 $404,821 $419,994 $419,994
Intergovernmental Revenue $14,121,557 $15,854,454 $18,114,389 $15,751,096
Licenses & Permits $2,040,079 $1,486,885 $1,149,758 $1,164,055
Leases & Rents $301,890 $448,897 $277,278 $289,278
Charges For Services $171,020 $216,912 $444,215 $455,265
Other $428,668 $406,964 $172,575 $192,575
Fines & Forfeitures $223,965 $240,308 $233,000 $233,000
Investment Earnings -$419,006 $1,100,314 $50,032 $130,032
Payroll Expenses
Mayor & Council $39,214 $40,348 $39,035 $40,281
Town of Fountain Hills | Budget Book 2025 Page 38
Administration $1,713,013 $1,981,034 $2,187,750 $2,355,441
Municipal Court $379,487 $393,147 $445,662 $480,762
Public Works $1,127,888 $1,274,009 $1,473,746 $1,577,624
Development Services $898,156 $993,849 $1,065,074 $1,254,608
Community Services $1,566,119 $1,667,818 $1,972,598 $2,129,273
Fire & Emergency Med $0 $0 $2,262,906 $4,284,876
Dues & Memberships
Mayor & Council $520 $112 $0 $0
Administration $10,401 $31,668 $17,192 $11,588
General Government $44,840 $44,279 $45,987 $46,038
Municipal Court $1,329 $2,716 $677 $677
Public Works $12,364 $12,751 $28,225 $21,975
Development Services $5,637 $3,199 $3,773 $5,773
Community Services $4,105 $5,436 $5,920 $6,020
Fire & Emergency Med $390 $500 $13,500 $8,000
Meetings & Training
Mayor & Council $5,429 $8,832 $15,575 $15,575
Administration $19,753 $21,437 $58,631 $58,239
General Government $0 $0 $1,740 $1,740
Municipal Court $1,132 $1,232 $8,405 $8,405
Public Works $1,065 $2,527 $8,015 $9,490
Development Services $3,958 $3,660 $18,230 $18,230
Community Services $18,733 $18,028 $24,087 $28,987
Fire & Emergency Med $245 $1,940 $15,450 $20,200
Maintenance & Repair
Mayor & Council $22 $135 $0 $0
Administration $227,332 $371,088 $375,784 $428,715
General Government $134,532 $1,747 $6,000 $6,000
Municipal Court $5,592 $2,610 $11,610 $10,010
Public Works $2,714,711 $4,517,937 $6,027,583 $5,879,083
Development Services $65,945 $40,375 $43,559 $50,759
Community Services $300,204 $308,724 $262,192 $418,692
Fire & Emergency Med $53,869 $40,045 $83,110 $103,110
Law Enforcement $0 $0 $1,296 $1,296
Utilities
Administration $13,400 $14,875 $16,650 $18,590
General Government $24,085 $20,523 $25,000 $25,000
Town of Fountain Hills | Budget Book 2025 Page 39
Public Works $365,137 $398,666 $334,863 $339,113
Development Services $7,391 $9,100 $5,040 $5,040
Community Services $333,092 $337,342 $391,096 $391,319
Fire & Emergency Med $37,502 $48,635 $50,040 $103,795
Contractual Services
Mayor & Council $10,063 $5,779 $570 $7,070
Administration $5,069,863 $5,345,885 $1,106,050 $1,317,191
General Government $675,505 $538,743 $625,002 $679,717
Municipal Court $10,645 $11,390 $22,616 $18,481
Public Works $755,393 $956,140 $1,055,816 $1,053,511
Development Services $45,334 $147,851 $49,074 $70,574
Community Services $539,147 $541,187 $830,985 $853,758
Fire & Emergency Med $792,723 $705,152 $2,217,831 $345,040
Law Enforcement $4,044,580 $4,574,193 $6,377,259 $6,232,580
Supplies
Mayor & Council $1,096 $4,763 $4,900 $4,700
Administration $16,578 $41,299 $34,975 $35,475
General Government $7,678 $8,562 $6,305 $6,305
Municipal Court $5,053 $5,660 $3,939 $3,939
Public Works $33,474 $35,693 $62,493 $61,993
Development Services $4,166 $2,926 $11,260 $11,260
Community Services $170,564 $188,222 $268,301 $276,516
Fire & Emergency Med $12,326 $11,149 $58,555 $72,855
Law Enforcement $0 $0 $40 $40
Equipment/Improvemen
Mayor & Council $0 $4,365 $0 $0
Administration $25,865 $16,151 $5,750 $54,300
General Government $43,971 $31,960 $45,000 $45,000
Municipal Court $7,431 $21,651 $3,260 $2,760
Public Works $662,714 $251,376 $97,350 $21,850
Development Services $1,241 $774 $2,800 $2,800
Community Services $56,290 $106,851 $56,050 $11,050
Fire & Emergency Med $30,318 $21,561 $361,950 $230,500
Damages/Vandalism
General Government $400 $0 $0 $0
Public Works $13,214 $38,924 $40,900 $40,900
Community Services $11,563 $3,532 $2,100 $2,100
Town of Fountain Hills | Budget Book 2025 Page 40
Law Enforcement $0 $0 $10,000 $10,000
Internal Service
Mayor & Council $6,340 $5,947 $5,414 $5,414
Administration $17,920 $17,709 $15,735 $15,735
General Government -$2,226 -$2,735 -$4,288 -$4,288
Municipal Court $3,747 $4,292 $3,840 $3,840
Public Works $81,844 $82,499 $89,115 $89,115
Development Services $20,698 $19,966 $19,853 $19,853
Community Services $69,870 $72,463 $76,001 $76,001
Fire & Emergency Med $199,561 $205,262 $214,243 $214,243
Transfers Out
Administration $0 $97,340 $0 $0
Community Services $0 $275,000 $0 $0
Contingency
Administration $0 $0 $1,291,800 $1,680,000
General Government $0 $0 $2,537,342 $1,776,541
Municipal Court $0 $0 $50,000 $50,000
Public Works $0 $0 $650,000 $650,000
Development Services $0 $0 $100,000 $100,000
Community Services $0 $0 $35,000 $35,000
Fire & Emergency Med $0 $0 $312,240 $312,240
Capital Expenditures
Administration $0 $0 $35,000 $0
General Government $80,580 $39,602 $205,700 $0
Municipal Court $13,196 $0 $0 $0
Public Works $1,651,882 $2,146,042 $5,392,231 $6,885,000
Development Services $0 $0 $40,000
Community Services $2,083,042 $2,309,512 $1,301,700 $1,546,000
Fire & Emergency Med $0 $56,945 $0 $0
Debt Service
Administration $500 $0 $19,750 $20,350
Town of Fountain Hills | Budget Book 2025 Page 41
General Fund (71.3%)General Fundd (71.33%%)General Fund (71.3%)
Special Revenue Funds (17.7%)Sppeccial Revenue Fundds (17.7%%)Special Revenue Funds (17.7%)
Capital Projects (10.9%)CCappitalProojeccts (10.99%%)Capital Projects (10.9%)
Internal Service Funds (0.006%)Internal ServicceFundds (0.0066%%)Internal Service Funds (0.006%)
Debt Service (0.003%)Debbt Servicce (0.0033%%)Debt Service (0.003%)
Note: All FY24 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 $24,611,980 $28,074,550 $25,585,805 $25,824,816 0.9%
Debt Service
GO Bond Debt Serv $270 $4,711 $600 $600 0%
Eagle Mtn CFD Debt Serv $4,900 $710 $100 $100 0%
MPC Debt Serv $17 $402 $300 $300 0%
Capital Projects
Capital Projects Fund $746,973 $1,997,163 $4,463,319 $3,567,356 -20.1%
Fire/EMS Dev Fee $28,624 $30,676 $13,780 $13,780 0%
Streets Dev Fee $258,734 $206,286 $201,740 $201,740 0%
Park/Rec Dev Fee $310,687 $222,998 $167,030 $167,030 0%
Special Revenue Funds
Streets Fund $3,928,480 $4,261,218 $3,909,198 $4,392,565 12.4%
Downtown Strategy Fund $115,179 $161,955 $107,062 $121,857 13.8%
Town of Fountain Hills | Budget Book 2025 Page 42
Economic Development Fund $493,697 $588,144 $426,087 $485,269 13.9%
Tourism Fund $70,536 $122,010 $65,180 $84,180 29.2%
Special Revenue Fund $4,425,914 $4,632,397 $1,190,000 $1,190,000 0%
Public Art Fund $110 $19,699 $100,240 $100,240 0%
Court Enhancement Fund $26,748 $28,696 $33,300 $33,300 0%
Environmental Fund $12,340 $21,942 $2,400 $2,400 0%
Cottonwoods Maint Dist $6,633 $9,332 $9,840 $9,840 0%
Internal Service Funds
Facilities Reserve Fund -$106,915 $140,114 $1,000 $1,000 0%
Technology Repl Fund $66,912 $70,389 $62,000 $62,000 0%
Vehicle/Equip Repl Fund $334,200 $451,244 $358,994 $358,994 0%
Town of Fountain Hills | Budget Book 2025 Page 43
General Fund (57.2%)GeneralFundd(57.2%%)General Fund (57.2%)
Special Revenue Funds (21.3%)SppeccialRRevenueFundds (21.33%%)Special Revenue Funds (21.3%)
Capital Projects (20.1%)CCappital Proojeccts (20.1%)Capital Projects (20.1%)
Internal Service Funds (1.3%)Internal Servicce Fundds(1.33%)Internal Service Funds (1.3%)
Debt Service (0.05%)Debbt Servicce (0.05%%)Debt Service (0.05%)
Note: All FY24 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 $14,112,368 $15,361,988 $25,585,805 $25,824,816 0.9%
Debt Service
GO Bond Debt Serv $0 $0 $350 $350 0%
Eagle Mtn CFD Debt Serv $588 $88 $18,900 $19,500 3.2%
MPC Debt Serv $10 $10 $510 $510 0%
Capital Projects
Capital Projects Fund $3,581,668 $4,390,407 $6,918,531 $9,092,800 31.4%
Park/Rec Dev Fee $0 $275,000 $0 $0 0%
Special Revenue Funds
Streets Fund $3,268,623 $5,054,003 $7,048,280 $7,087,540 0.6%
Downtown Strategy Fund $46,358 $54,623 $85,200 $90,200 5.9%
Economic Development Fund $176,753 $306,816 $229,630 $315,293 37.3%
Tourism Fund $144,535 $247,824 $354,029 $417,378 17.9%
Town of Fountain Hills | Budget Book 2025 Page 44
Special Revenue Fund $4,417,474 $4,597,025 $1,190,000 $1,190,000 0%
Public Art Fund $22,468 $23,756 $41,761 $41,761 0%
Court Enhancement Fund $19,495 $15,929 $54,600 $52,500 -3.8%
Environmental Fund $611,382 $386,571 $627,024 $404,804 -35.4%
Cottonwoods Maint Dist $16,848 $7,351 $13,488 $14,181 5.1%
Internal Service Funds
Facilities Reserve Fund $867,619 $781,979 $550,000 $550,000 0%
Technology Repl Fund $43,971 $28,936 $50,000 $50,000 0%
Vehicle/Equip Repl Fund $80,580 $39,602 $289,700 $0 -100%
Town of Fountain Hills | Budget Book 2025 Page 45
The 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.
The Town of Fountain Hills is projecting $25.82M of revenue in FY2025, which represents a 0.9% increase over the prior year.
Budgeted expenditures are projected to increase by 0.9% or $239.01K to $25.82M in FY2025.
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 2025 Page 46
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%. However, taxes on long-term residential rentals will no longer
be collected beginning in January 2025 due to changes in State law. 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. Further, the Town Council directed that all vehicle license tax revenues be deposited into the Streets Fund
beginning in {scal year 2025 and will no longer be deposited into the General Fund.
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.
Taxes (59%)Taxes (599%%)Taxes (59%)
Intergovernmental Revenue (34%)Intergoovernmental RRevenue (334%)Intergovernmental Revenue (34%)
Licenses & Permits (3%)Liccenses&Permits(33%%)Licenses & Permits (3%)
Leases & Rents (1.1%)Leases &Rents (1.1%)Leases & Rents (1.1%)
Charges For Services (1%)CChargesFoor Servicces (1%%)Charges For Services (1%)
Fines & Forfeitures (0.8%)Fines &Foorfeitures(0.88%%)Fines & Forfeitures (0.8%)
Revenues in the General Fund are expected to increase 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, local sales tax revenues for the General Fund are not expected to grow at the same rate as prior
years. Further, the State has eliminated the sales tax on long-term residential rentals beginning halfway through {scal
year 2025 which reduced General Fund revenue projections.
State-shared revenues will decrease, mostly due to effects of the State's recent implementation of a |at income tax
lowering the amount of Urban Revenue Sharing made by the Legislature. As a result of the lowered income tax rates
and a 2-year lag on the income tax revenues being disbursed to municipalities,{scal year 2025 will be the {rstyearthe
Town experiences a decrease in these revenues.
The other categories of revenue are fairly consistent with the prior year.
Town of Fountain Hills | Budget Book 2025 Page 47
Mi
l
l
i
o
n
s
Investment Earnings
OtherFines & ForfeituresCharges For Services
Leases & RentsLicenses & Permits
Intergovernmental Revenue
Taxes
FY
2
0
2
1
FY
2
0
22
FY2023
FY20
2
4
FY
2
0
2
5
$-5
$0
$5
$10
$15
$20
$25
$30
Note: All FY24 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 $15,342,729 $17,022,932 $13,544,799 $15,248,589 12.6%
Intergovernmental Revenue $6,946,834 $8,456,527 $10,387,730 $8,785,604 -15.4%
Licenses & Permits $1,433,168 $1,103,367 $770,208 $784,505 1.9%
Leases & Rents $301,890 $448,897 $277,278 $289,278 4.3%
Charges For Services $167,478 $196,580 $244,215 $255,265 4.5%
Other $371,520 $319,465 $141,575 $161,575 14.1%
Fines & Forfeitures $197,381 $211,773 $200,000 $200,000 0%
Investment Earnings -$149,021 $315,008 $20,000 $100,000 400%
Town of Fountain Hills | Budget Book 2025 Page 48
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
Law Enforcement (24.2%)Law Enfoorccement (24.2%%)Law Enforcement (24.2%)
Fire & Emergency Med (22.1%)Fire&Emerggenccy MMedd (22.11%%)Fire & Emergency Med (22.1%)
Community Services (16.3%)CCoommunityServicces (166.33%)Community Services (16.3%)
Administration (12.7%)Addministratioon (12.7%)Administration (12.7%)
General Government (9.8%)GeneralGoovernment (9.88%%)General Government (9.8%)
Public Works (6.6%)Pubblicc Woorks(66.66%%)Public Works (6.6%)
Development Services (6.1%)Develooppment Servicces (66.1%%)Development Services (6.1%)
Municipal Court (2%)MMuniccippal CCoourt (2%%)Municipal Court (2%)
Mayor & Council (0.3%)Mayoor&CCoounccil (0.33%%)Mayor & Council (0.3%)
Note: The percentage shown above for the General Government Department includes $1.8M 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 about 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 2025 Page 49
Mi
l
l
i
o
n
s
Mayor & Council
Municipal Court
Development Services
Public WorksGeneral GovernmentAdministrationCommunity Services
Fire & Emergency Med
Law Enforcement
FY2021
FY
2
0
2
2
FY2023
FY
2
0
2
4
FY2025
$0
$5
$10
$15
$20
$25
$30
Note: All FY24 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 2024 and
{scal year 2025. Individual departments with an increase over 10% are detailed as follows:
Mayor & Council:
Increased legal expenditures
Administration:
Cost of Living Adjustment for all positions
Additional insurance costs
One-time supplemental expenditures for general election services in calendar year 2024
Multiple supplemental requests for vehicle purchase and increased special events and marketing
Development Services:
Added senior building inspector of{cial approved through supplemental request
Expenditures
Mayor & Council $62,684 $70,280 $65,494 $73,040 11.5%
Administration $2,311,235 $2,723,534 $2,948,360 $3,270,412 10.9%
General Government $884,814 $614,144 $3,238,088 $2,532,053 -21.8%
Municipal Court $408,115 $426,770 $495,409 $526,374 6.3%
Public Works $1,125,503 $1,336,419 $1,642,802 $1,702,310 3.6%
Development Services $1,052,527 $1,221,700 $1,318,663 $1,578,897 19.7%
Community Services $3,095,977 $3,303,758 $3,898,569 $4,202,955 7.8%
Fire & Emergency Med $1,126,933 $1,091,189 $5,589,825 $5,694,859 1.9%
Law Enforcement $4,044,580 $4,574,193 $6,388,595 $6,243,916 -2.3%
Town of Fountain Hills | Budget Book 2025 Page 50
Payroll Expenses (43.1%)Payrooll Exppenses (43.1%%)Payroll Expenses (43.1%)
Contractual Services (35.3%)CCoontracctual Servicces(335.33%%)Contractual Services (35.3%)
Contingency (8.6%)CCoontingenccyy (88.66%)Contingency (8.6%)
Maintenance & Repair (4.7%)MMaintenancce &Reppair (44.7%%)Maintenance & Repair (4.7%)
Utilities (2.8%)Utilities (2.88%%)Utilities (2.8%)
Supplies (1.7%)Suppplies (1.7%%)Supplies (1.7%)
Internal Service (1.3%)Internal Servicce (1.3%%)Internal Service (1.3%)
Equipment/Improvemen (1.2%)Eqquippment/Impproovemen(1.2%%)Equipment/Improvemen (1.2%)
Meetings & Training (0.6%)MMeetinggs &Trainingg (0.6%%)Meetings & Training (0.6%)
Mi
l
l
i
o
n
s
Damages/Vandalism
Capital ExpendituresDues & MembershipsMeetings & Training
Equipment/Improvemen
Internal ServiceSupplies
Utilities
Maintenance & RepairContingencyContractual Services
Payroll Expenses
FY2021
FY
2
0
2
2
FY2023
FY
2
024
FY2025
$0
$5
$10
$15
$20
$25
$30
The following table contains historical amounts by expenditure category and the percentage change between {scal year
2024 and {scal year 2025 budgeted expenditures. Individual categories with an increase over 10% are detailed as follows:
Payroll Expenses: 4.5% cost of living adjustment across all departments 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
Town of Fountain Hills | Budget Book 2025 Page 51
Capital Expenditures: Increases to Capital Expenditures budget for {scal year 2025 to return normal budgeted levels.
Expense Objects
Payroll Expenses $4,941,659 $5,562,256 $8,526,349 $11,135,866 30.6%
Dues & Memberships
Dues & Memberships $64,187 $80,222 $90,440 $79,207 -12.4%
Meetings & Training
Meetings & Training $41,724 $53,972 $140,013 $148,746 6.2%
Maintenance & Repair
Maintenance & Repair $893,647 $848,314 $906,519 $1,217,520 34.3%
Utilities
Utilities $646,895 $671,063 $679,233 $735,151 8.2%
Contractual Services
Contractual Services $6,780,795 $7,228,290 $10,961,420 $9,127,381 -16.7%
Supplies
Supplies $232,600 $252,230 $418,693 $441,508 5.4%
Equipment/Improvemen
Equipment/Improvemen $119,596 $175,596 $506,160 $303,260 -40.1%
Damages/Vandalism
Damages/Vandalism $11,963 $3,532 $13,000 $13,000 0%
Internal Service
Internal Service $330,546 $338,464 $348,396 $348,396 0%
Contingency
Contingency $0 $0 $2,979,582 $2,218,781 -25.5%
Town of Fountain Hills | Budget Book 2025 Page 52
Capital Expenditures
Capital Expenditures $48,757 $148,048 $16,000 $56,000 250%
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.
Note: The FY24 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.
—— — —
Unassigned $10,958,102 $9,438,232 $11,644,005 $11,200,000 -3.8%
Assigned $0 $0 $0 $0 0%
Committed $3,296,434 $3,595,599 $4,044,890 $4,500,000 11.3%
Nonspendable $27,288 $51,309 $57,465 $0 -100%
Town of Fountain Hills | Budget Book 2025 Page 53
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
The Town of Fountain Hills is projecting $6.52M of revenue in FY2025, which represents a 9.7% increase over the prior year.
Budgeted expenditures are projected to decrease by 0.3% or $30.36K to $9.66M in FY2025.
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.
Note: All FY24 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.
Special Revenue Funds
Streets Fund $3,928,480 $4,261,218 $3,909,198 $4,392,565 12.4%
Downtown Strategy Fund $115,179 $161,955 $107,062 $121,857 13.8%
Economic Development Fund $493,697 $588,144 $426,087 $485,269 13.9%
Town of Fountain Hills | Budget Book 2025 Page 54
Tourism Fund $70,536 $122,010 $65,180 $84,180 29.2%
Special Revenue Fund $4,425,914 $4,632,397 $1,190,000 $1,190,000 0%
Public Art Fund $110 $19,699 $100,240 $100,240 0%
Court Enhancement Fund $26,748 $28,696 $33,300 $33,300 0%
Environmental Fund $12,340 $21,942 $2,400 $2,400 0%
Cottonwoods Maint Dist $6,633 $9,332 $9,840 $9,840 0%
Note: All FY24 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.
Special Revenue Funds
Streets Fund $3,268,623 $5,054,003 $7,048,280 $7,087,540 0.6%
Downtown Strategy Fund $46,358 $54,623 $85,200 $90,200 5.9%
Economic Development Fund $176,753 $306,816 $229,630 $315,293 37.3%
Tourism Fund $144,535 $247,824 $354,029 $417,378 17.9%
Special Revenue Fund $4,417,474 $4,597,025 $1,190,000 $1,190,000 0%
Public Art Fund $22,468 $23,756 $41,761 $41,761 0%
Court Enhancement Fund $19,495 $15,929 $54,600 $52,500 -3.8%
Environmental Fund $611,382 $386,571 $627,024 $404,804 -35.4%
Cottonwoods Maint Dist $16,848 $7,351 $13,488 $14,181 5.1%
Note: All FY24 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 $782,217 $787,947 $920,422 $986,999 7.2%
Dues & Memberships
Dues & Memberships $15,390 $20,430 $24,824 $20,854 -16%
Town of Fountain Hills | Budget Book 2025 Page 55
Meetings & Training
Meetings & Training $8,590 $3,685 $10,120 $12,120 19.8%
Maintenance & Repair
Maintenance & Repair $2,447,046 $3,814,330 $5,904,615 $5,680,145 -3.8%
Utilities
Utilities $133,713 $158,079 $143,456 $147,706 3%
Contractual Services
Contractual Services $5,150,959 $5,594,562 $1,320,983 $1,447,741 9.6%
Supplies
Supplies $18,335 $46,044 $32,075 $31,575 -1.6%
Equipment/Improvemen
Equipment/Improvemen $74,068 $39,942 $21,000 $20,000 -4.8%
Damages/Vandalism
Damages/Vandalism $13,214 $38,924 $40,000 $40,000 0%
Internal Service
Internal Service $67,208 $66,940 $71,517 $71,517 0%
Transfers Out
Transfers Out $0 $97,340 $0 $0 0%
Contingency
Contingency $0 $0 $1,155,000 $1,155,000 0%
Capital Expenditures
Capital Expenditures $13,196 $25,676 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 56
Town of Fountain Hills | Budget Book 2025 Page 57
The 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.
The Town of Fountain Hills is projecting $4.39M of revenue in FY2025, which represents a 12.4% increase over the prior year.
Budgeted expenditures are projected to increase by 0.6% or $39.26K to $7.09M in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 58
Intergovernmental Revenue (69.2%)InterggoovernmentalRRevenue(6699.2%%)Intergovernmental Revenue (69.2%)
Taxes (27.6%)Taxes(27.66%%)Taxes (27.6%)
Charges For Services (2.3%)CChargges Foor Servicces(2.33%%)Charges For Services (2.3%)
Other (0.7%)OOther (0.7%%)Other (0.7%)
Investment Earnings (0.2%)Investment Earnings(0.2%%)Investment Earnings (0.2%)
Mil
l
i
o
n
s
Investment Earnings
OtherCharges For Services
TaxesIntergovernmental Revenue
FY2021
FY2
0
2
2
FY2
0
2
3
FY2024
FY2025
$0
$1
$2
$3
$4
$5
The projected increase in intergovernmental revenues for FY2025 is due to Council direction to begin depositing all of the
Town's Vehicle License Tax (VLT) revenues in the Streets Fund, rather than the historical practice of depositing 70% of these
revenues in the Streets Fund.
Note: All FY24 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 2025 Page 59
Revenue Source
Taxes $1,217,983 $1,419,744 $1,064,618 $1,212,573 13.9%
Intergovernmental Revenue $2,681,119 $2,606,929 $2,703,580 $3,038,992 12.4%
Charges For Services $3,542 $4,139 $100,000 $100,000 0%
Other $19,616 $32,602 $31,000 $31,000 0%
Investment Earnings $6,219 $197,804 $10,000 $10,000 0%
Maintenance & Repair (75%)Maintenancce &Repair (75%%)Maintenance & Repair (75%)
Payroll Expenses (9.9%)Payrooll Exppenses (99.99%%)Payroll Expenses (9.9%)
Contractual Services (9.4%)CCoontracctualServicces (99.4%%)Contractual Services (9.4%)
Utilities (2.1%)Utilities (2.1%%)Utilities (2.1%)
Contingency (1.4%)Coontinggenccy(1.44%%)Contingency (1.4%)
Internal Service (1%)Internal Servicce (1%%)Internal Service (1%)
Damages/Vandalism (0.6%)Damages/Vanddalism(0.66%%)Damages/Vandalism (0.6%)
Supplies (0.3%)Supppplies (0.33%%)Supplies (0.3%)
Town of Fountain Hills | Budget Book 2025 Page 60
Mi
l
l
i
o
n
s
Capital Expenditures
Meetings & Training
Dues & Memberships
Equipment/Improvemen
Supplies
Damages/Vandalism
Internal ServiceContingency
UtilitiesContractual ServicesPayroll ExpensesMaintenance & Repair
FY2021
FY2022
FY
2
0
23
FY
2
0
24
FY
2
0
25
$0
$2
$4
$6
$8
The following table contains historical amounts by expenditure type and the percentage change between {scal year 2024
and {scal year 2025. No individual expenditure categories increased more than 10%.
Note: All FY24 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.
SALARIES-FULL TIME $416,080 $404,090 $467,291 $506,002 8.3%
OVERTIME $10,902 $9,483 $0 $0 0%
ON CALL PAY $14,165 $13,263 $14,620 $15,555 6.4%
MEDICARE $6,089 $5,980 $7,006 $7,582 8.2%
WORKERS COMPENSATION $24,350 $23,783 $36,425 $36,926 1.4%
UNEMPLOYMENT INSURANCE $286 $362 $253 $188 -25.7%
GROUP HEALTH INSURANCE $62,668 $57,187 $68,046 $64,131 -5.8%
GROUP DENTAL INSURANCE $4,672 $4,234 $4,847 $4,576 -5.6%
GROUP VISION INSURANCE $688 $755 $864 $808 -6.5%
DISABILITY INSURANCE $2,223 $2,227 $4,858 $5,351 10.1%
RETIREMENT $48,361 $46,891 $52,905 $57,514 8.7%
LIFE INSURANCE $468 $455 $502 $549 9.4%
BONUS $315 $534 $302 $302 0%
ALLOWANCE/STIPEND $900 $900 $990 $990 0%
Town of Fountain Hills | Budget Book 2025 Page 61
LICENSE/FILING FEES $0 $40 $0 $0 0%
DUES, SUBSCRIPT & PUBLICAT $2,103 $1,318 $2,000 $2,000 0%
DUES, SUBSCRIPT & PUBLICAT $0 $0 $6,000 $6,000 0%
DUES, SUBSCRIPT & PUBLICAT $0 $0 $2,000 $2,000 0%
LICENSE/FILING FEES $519 $452 $0 $0 0%
DUES, SUBSCRIPT & PUBLICAT $0 $0 $1,750 $0 -100%
MEETINGS & TRAINING $205 $410 $0 $2,000 N/A
BUILDING MAIN/REPAIR $1,503 $1,329 $5,000 $5,000 0%
HVAC REPAIR $0 $566 $0 $0 0%
PLUMBING REPAIR $0 $95 $0 $0 0%
ELECTRICAL REPAIR $0 $418 $0 $0 0%
FIRE PROTECTION SYSTEMS $0 $6,138 $2,000 $2,000 0%
GROUNDS MAINT/REPAIR $0 $486 $0 $0 0%
BACKFLOW TESTING &
MAINTENANCE $20 $75 $130 $130 0%
EQUIPMENT MAINT/REPAIR $5,242 $234 $11,000 $10,000 -9.1%
TRAFFIC SIGNAL MAINT/REPAIR $57,581 $36,241 $0 $0 0%
VEHICLE MAINT/REPAIR $857 $253 $1,100 $1,100 0%
OFFICE EQUIP MAINT/ REPAIR $0 $162 $0 $0 0%
OTHER MAINT/REPAIR $684 $787 $0 $0 0%
ROAD REPAIR $3,725 $0 $0 $0 0%
PARKING LOT REPAIR $36,523 $47,133 $0 $0 0%
SIDEWALK/PATHWAY REPAIR $0 $25,363 $0 $0 0%
SIGN REPAIR & REPLACEMENT $61 $258 $0 $0 0%
PAINTING $0 $31,195 $0 $0 0%
LIGHTING REPAIR $710 $0 $0 $0 0%
PLUMBING REPAIR $0 $160 $0 $0 0%
ELECTRICAL REPAIR $0 $15 $3,000 $3,000 0%
GROUNDS MAINT/REPAIR $14,453 $1,761 $0 $0 0%
IRRIGATION REPAIR $18,337 $15,343 $7,500 $6,000 -20%
BACKFLOW TESTING &
MAINTENANCE $735 $13,029 $5,980 $5,980 0%
Town of Fountain Hills | Budget Book 2025 Page 62
DRAINAGE MAINT/REPAIR $0 $28 $10,000 $10,000 0%
EQUIPMENT MAINT/REPAIR $187 $95 $0 $0 0%
VEHICLE MAINT/REPAIR $1,588 $213 $1,100 $1,100 0%
OTHER MAINT/REPAIR $34 $112 $0 $0 0%
OTHER ROAD RELATED REPAIR $0 $17,277 $0 $0 0%
PAINTING $0 $3,350 $0 $0 0%
LIGHTING REPAIR $10,133 $0 $0 $0 0%
EQUIPMENT MAINT/REPAIR $0 $0 $300 $300 0%
VEHICLE MAINT/REPAIR $15,951 $11,002 $10,900 $11,900 9.2%
OTHER MAINT/REPAIR $0 $0 $1,800 $1,800 0%
ROAD REPAIR $7,500 $3,103 $10,000 $10,000 0%
STRIPING $32,445 $161,357 $100,000 $100,000 0%
SIDEWALK/PATHWAY REPAIR $62,591 $2,209 $70,000 $70,000 0%
OTHER ROAD RELATED REPAIR $65,251 $314,303 $0 $0 0%
PAVEMENT MAINTENANCE $1,530,476 $2,651,455 $5,000,000 $5,000,000 0%
VEHICLE MAINT/REPAIR $1,369 $1,215 $1,100 $1,100 0%
SOFTWARE LICENSE/MAINT $711 $711 $0 $0 0%
SIGN REPAIR & REPLACEMENT $60,362 $97,090 $75,000 $75,000 0%
BUILDING MAIN/REPAIR $0 $15,281 $6,500 $4,500 -30.8%
HVAC REPAIR $4,464 $0 $0 $0 0%
PLUMBING REPAIR $180 $0 $0 $0 0%
EQUIPMENT MAINT/REPAIR $12,731 $2,433 $0 $0 0%
VEHICLE MAINT/REPAIR $156 $2,072 $0 $0 0%
SOFTWARE LICENSE/MAINT $1,302 $1,310 $0 $0 0%
ELECTRICITY EXPENSE $19,464 $20,500 $19,020 $19,020 0%
REFUSE/RECYCLING $2,605 $1,330 $1,200 $1,200 0%
TELECOMMUNICATIONS $5,926 $7,478 $1,896 $1,896 0%
WATER/SEWER $1,578 $1,490 $1,200 $1,200 0%
GAS & OIL $3,809 $7,604 $3,200 $3,200 0%
ELECTRICITY EXPENSE $10,839 $10,118 $9,600 $9,600 0%
REFUSE/RECYCLING $1,046 $1,224 $15,000 $15,000 0%
TELECOMMUNICATIONS $194 $194 $630 $630 0%
WATER/SEWER $74,639 $91,558 $75,010 $75,010 0%
GAS & OIL $2,883 $3,830 $3,000 $3,000 0%
REFUSE/RECYCLING $385 $220 $0 $0 0%
TELECOMMUNICATIONS $194 $194 $1,410 $1,410 0%
GAS & OIL $6,610 $8,075 $5,200 $5,200 0%
TELECOMMUNICATIONS $194 $194 $1,410 $1,410 0%
Town of Fountain Hills | Budget Book 2025 Page 63
GAS & OIL $3,272 $4,068 $3,000 $3,000 0%
TELECOMMUNICATIONS $0 $0 $630 $4,880 674.6%
GAS & OIL $73 $0 $0 $0 0%
AUDITING EXPENSE $9,375 $9,551 $11,460 $9,155 -20.1%
PROFESSIONAL FEES $120 $1,475 $3,200 $3,200 0%
LEGAL FEES $70,200 $70,200 $70,200 $70,200 0%
INSURANCE EXPENSE $96,194 $102,419 $102,926 $102,926 0%
RENTS & LEASES $0 $978 $2,400 $2,400 0%
PRINTING EXPENSE $176 $0 $0 $0 0%
CONTRACTUAL SERVICES $1,948 $15,527 $10,900 $10,900 0%
TRAFFIC SIGNALS $41,550 $31,195 $80,000 $80,000 0%
PROFESSIONAL FEES $0 $1,200 $5,000 $5,000 0%
RENTS & LEASES $0 $1,318 $0 $0 0%
CONTRACTUAL SERVICES $0 $0 $7,500 $7,500 0%
LANDSCAPE CONTRACTS $188,167 $371,204 $346,619 $346,619 0%
PROFESSIONAL FEES $0 $72,807 $26,500 $26,500 0%
RENTS & LEASES $5,231 $8,205 $0 $0 0%
CONTRACTUAL SERVICES $20,305 $0 $0 $0 0%
PROFESSIONAL FEES $0 $989 $0 $0 0%
RENTS & LEASES $0 $2,582 $0 $0 0%
OFFICE SUPPLIES $230 $549 $1,500 $1,500 0%
CLEANING/JANITORIAL SUPPLIES $684 $403 $500 $500 0%
SAFETY SUPPLIES $1,192 $351 $0 $0 0%
OPERATING SUPPLIES $2,542 $1,492 $0 $0 0%
FOOD & BEVERAGE SUPPLIES $1,158 $921 $500 $500 0%
PROGRAM MATERIALS $142 $228 $0 $0 0%
UNIFORMS $1,682 $2,746 $1,875 $1,875 0%
POSTAGE & DELIVERY $23 $0 $0 $0 0%
OFFICE SUPPLIES $0 $0 $275 $275 0%
CLEANING/JANITORIAL SUPPLIES $31 $345 $0 $0 0%
SAFETY SUPPLIES $0 $136 $0 $0 0%
OPERATING SUPPLIES $2,315 $3,326 $1,500 $1,500 0%
UNIFORMS $124 $0 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 64
OFFICE SUPPLIES $0 $0 $100 $100 0%
CLEANING/JANITORIAL SUPPLIES $44 $0 $0 $0 0%
SAFETY SUPPLIES $42 $102 $920 $920 0%
OPERATING SUPPLIES $450 $551 $7,000 $6,500 -7.1%
UNIFORMS $543 $0 $0 $0 0%
OFFICE SUPPLIES $5 $0 $100 $100 0%
SAFETY SUPPLIES $0 $57 $0 $0 0%
OPERATING SUPPLIES $1,263 $3,328 $5,575 $5,575 0%
UNIFORMS $543 $0 $0 $0 0%
POSTAGE & DELIVERY $0 $217 $0 $0 0%
OFFICE SUPPLIES $0 $0 $100 $100 0%
CLEANING/JANITORIAL SUPPLIES $181 $152 $0 $0 0%
SAFETY SUPPLIES $0 $181 $100 $100 0%
OPERATING SUPPLIES $1,637 $1,868 $2,700 $2,700 0%
UNIFORMS $124 $0 $0 $0 0%
EQUIPMENT/SMALL TOOLS $522 $0 $250 $250 0%
SOFTWARE PURCHASES $0 $0 $5,000 $5,000 0%
HARDWARE/PERIPHERALS $6,380 $496 $0 $0 0%
FURNITURE/APPLIANCES $97 $3,099 $0 $0 0%
EQUIPMENT $680 $0 $0 $0 0%
EQUIPMENT/SMALL TOOLS $2,568 $62 $2,250 $2,250 0%
FURNITURE/APPLIANCES $572 $0 $0 $0 0%
EQUIPMENT $0 $16,696 $0 $0 0%
EQUIPMENT/SMALL TOOLS $1,406 $1,051 $3,250 $3,000 -7.7%
EQUIPMENT $13,241 $0 $0 $0 0%
EQUIPMENT/SMALL TOOLS $620 $606 $3,250 $3,000 -7.7%
FURNITURE/APPLIANCES $2,286 $0 $0 $0 0%
EQUIPMENT $36,348 $0 $0 $0 0%
EQUIPMENT/SMALL TOOLS $93 $2,051 $3,000 $3,000 0%
HARDWARE/PERIPHERALS $109 $0 $0 $0 0%
FURNITURE/APPLIANCES $911 $0 $0 $0 0%
EQUIPMENT $1,550 $0 $0 $0 0%
DAMAGES/VANDALISM $13,214 $31,045 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 65
DAMAGES/VANDALISM $0 $7,646 $0 $0 0%
DAMAGES/VANDALISM $0 $0 $40,000 $40,000 0%
ISF-COPIER CHARGES $0 $0 $5 $5 0%
ISF-VEHICLE REPLACEMENT
CHARGE $2,940 $2,940 $5,000 $5,000 0%
ISF-MOTOR POOL CHARGES $20 $0 $8 $8 0%
ISF-TECHNOLOGY REPLACEMENT $5,441 $5,050 $4,560 $4,560 0%
ISF-VEHICLE REPLACEMENT
CHARGE $7,323 $7,323 $7,323 $7,323 0%
ISF-VEHICLE REPLACEMENT
CHARGE $42,507 $42,507 $45,447 $45,447 0%
ISF-VEHICLE REPLACEMENT
CHARGE $4,884 $4,884 $4,884 $4,884 0%
ISF-VEHICLE REPLACEMENT
CHARGE $95 $116 $97 $97 0%
ISF-MOTOR POOL CHARGES $25 $53 $31 $31 0%
CONTINGENCY $0 $0 $0 $100,000 N/A
CONTINGENCY $0 $0 $100,000 $0 -100%
FURNITURE/FIXTURES $0 $25,676 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 66
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 FY24 was included for use in the budget for {scal year 2025. The percentage change
between FY23 and FY24 is approximately 16% which was a result of increased local sales tax revenues.
Note: The FY24 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.
——— —
Assigned $0 $349,312 $0 $0 0%
Restricted $876,905 $3,553,984 $6,922,858 $8,000,000 15.6%
Town of Fountain Hills | Budget Book 2025 Page 67
The 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 Town of Fountain Hills is projecting $121.86K of revenue in FY2025, which represents a 13.8% increase over the prior year.
Budgeted expenditures are projected to increase by 5.9% or $5K to $90.2K in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 68
Taxes (99.5%)Taxes(9999.5%%)Taxes (99.5%)
Investment Earnings (0.5%)Investment Earninggs (0.5%%)Investment Earnings (0.5%)
Mil
l
i
o
n
s
OtherInvestment Earnings
Taxes
FY2021
FY2022
FY2023
FY2024
FY2
0
25
$0
$0.05
$0.1
$0.15
$-0.05
$0.2
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 69
Taxes $121,798 $141,974 $106,462 $121,257 13.9%
Other $0 $4,500 $0 $0 0%
Investment Earnings -$6,619 $15,480 $600 $600 0%
Contractual Services (98%)CCoontracctualServicces (9988%%)Contractual Services (98%)
Maintenance & Repair (2%)MMaintenancce &RRepair(2%%)Maintenance & Repair (2%)
Town of Fountain Hills | Budget Book 2025 Page 70
Mi
l
l
i
o
n
s
Capital Expenditures
Maintenance & Repair
Contractual Services
FY2021
FY2022
FY2023
FY20
2
4
FY
2
0
2
5
$0
$0.1
$0.025
$0.05
$0.075
$0.125
Note: All FY24 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
Maintenance & Repair $0 $1,553 $1,800 $1,800 0%
Contractual Services
Contractual Services $46,358 $53,070 $83,400 $88,400 6%
Town of Fountain Hills | Budget Book 2025 Page 71
Note: The FY24 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.
——— —
Committed $449,768 $518,590 $625,922 $600,000 -4.1% $-25,922
Town of Fountain Hills | Budget Book 2025 Page 72
The 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.
The Town of Fountain Hills is projecting $485.27K of revenue in FY2025, which represents a 13.9% increase over the prior year.
Budgeted expenditures are projected to increase by 37.3% or $85.66K to $315.29K in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 73
Taxes (100%)Taxes (100%%)Taxes (100%)
Investment Earnings (0.05%)Investment Earninggs(0.05%%)Investment Earnings (0.05%)
Mil
l
i
o
n
s
OtherInvestment Earnings
Taxes
FY2
021
FY2022
FY2023
FY2
0
2
4
FY2
025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 74
Taxes $487,193 $567,898 $425,847 $485,029 13.9%
Other $6,044 $4,058 $0 $0 0%
Investment Earnings $460 $16,188 $240 $240 0%
Payroll Expenses (56.7%)Payrooll Exppenses (566.7%%)Payroll Expenses (56.7%)
Contractual Services (34%)CCoontracctual Servicces(34%%)Contractual Services (34%)
Maintenance & Repair (6.4%)MMaintenancce&RReppair (66.44%)Maintenance & Repair (6.4%)
Meetings & Training (2%)Meetings &Training(2%%)Meetings & Training (2%)
Dues & Memberships (0.4%)Dues &MMembberships (0.44%%)Dues & Memberships (0.4%)
Internal Service (0.2%)Internal Servicce (0.2%%)Internal Service (0.2%)
Supplies (0.1%)Supppplies (0.1%%)Supplies (0.1%)
Town of Fountain Hills | Budget Book 2025 Page 75
Mi
l
l
i
o
n
s
Transfers Out
Equipment/ImprovemenSupplies
Internal Service
Dues & MembershipsMeetings & TrainingMaintenance & Repair
Contractual Services
Payroll Expenses
FY
2
0
2
1
FY
2
0
2
2
FY2023
FY2024
FY
2
0
2
5
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Note: All FY24 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 $151,534 $147,246 $167,260 $178,923 7%
Dues & Memberships
Dues & Memberships $4,309 $1,665 $1,299 $1,299 0%
Meetings & Training
Meetings & Training $5,934 $2,610 $6,320 $6,320 0%
Maintenance & Repair
Maintenance & Repair $5,230 $13,193 $20,325 $20,325 0%
Contractual Services
Contractual Services $6,951 $22,663 $33,269 $107,269 222.4%
Supplies
Town of Fountain Hills | Budget Book 2025 Page 76
Supplies $1,358 $20,978 $400 $400 0%
Internal Service
Internal Service $1,436 $1,122 $757 $757 0%
Transfers Out
Transfers Out $0 $97,340 $0 $0 0%
Note: The FY24 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.
—— — —
Committed $156,419 $317,312 $592,942 $800,000 34.9%
Town of Fountain Hills | Budget Book 2025 Page 77
The 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 Town of Fountain Hills is projecting $84.18K of revenue in FY2025, which represents a 29.2% increase over the prior year.
Budgeted expenditures are projected to increase by 17.9% or $63.35K to $417.38K in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 78
Intergovernmental Revenue (99.8%)Intergoovernmental Revenue (99.88%%)Intergovernmental Revenue (99.8%)
Investment Earnings (0.2%)Investment Earninggs (0.2%%)Investment Earnings (0.2%)
Mil
l
i
o
n
s
OtherInvestment Earnings
Intergovernmental Revenue
FY2
0
21
FY2022
FY2
0
23
FY2
0
2
4
FY2025
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 79
Intergovernmental Revenue $68,985 $113,360 $65,000 $84,000 29.2%
Other $1,216 $14 $0 $0 0%
Investment Earnings $335 $8,637 $180 $180 0%
Contractual Services (58.6%)CCoontracctualServicces (588.66%%)Contractual Services (58.6%)
Payroll Expenses (25.8%)Payrooll Expenses (25.88%%)Payroll Expenses (25.8%)
Maintenance & Repair (11.9%)MMaintenancce &Repair (11.99%%)Maintenance & Repair (11.9%)
Supplies (1.6%)Supppplies (1.66%%)Supplies (1.6%)
Meetings & Training (0.8%)MMeetinggs &Trainingg(0.88%%)Meetings & Training (0.8%)
Utilities (0.5%)Utilities (0.5%%)Utilities (0.5%)
Internal Service (0.3%)Internal Servicce (0.33%%)Internal Service (0.3%)
Equipment/Improvemen (0.2%)Eqquippment/Impproovemen (0.2%%)Equipment/Improvemen (0.2%)
Town of Fountain Hills | Budget Book 2025 Page 80
Mi
l
l
i
o
n
s
Dues & Memberships
Equipment/Improvemen
Internal ServiceUtilities
Meetings & TrainingSuppliesMaintenance & Repair
Payroll Expenses
Contractual Services
FY
2
0
2
1
FY2022
FY2023
FY
2
0
2
4
FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Note: All FY24 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 $38,515 $70,557 $94,253 $107,602 14.2%
Dues & Memberships
Dues & Memberships $899 $7,805 $555 $555 0%
Meetings & Training
Meetings & Training $2,451 $665 $3,500 $3,500 0%
Maintenance & Repair
Maintenance & Repair $9,517 $63,152 $49,780 $49,780 0%
Utilities
Utilities $0 $0 $2,050 $2,050 0%
Contractual Services
Town of Fountain Hills | Budget Book 2025 Page 81
Contractual Services $90,664 $96,328 $194,760 $244,760 25.7%
Supplies
Supplies $1,731 $8,113 $6,880 $6,880 0%
Equipment/Improvemen
Equipment/Improvemen $0 $43 $1,000 $1,000 0%
Internal Service
Internal Service $757 $1,162 $1,251 $1,251 0%
Note: The FY24 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.
Town of Fountain Hills | Budget Book 2025 Page 82
————
Committed $124,129 $205,872 $134,212 $120,000 -10.6%
Nonspendable $0 $3,075 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 83
The 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 Town of Fountain Hills is projecting $1.19M of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $1.19M in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 84
Intergovernmental Revenue (100%)Interggoovernmental RRevenue(100%%)Intergovernmental Revenue (100%)
Mil
l
i
o
n
s
Investment Earnings
Intergovernmental Revenue
FY2
021
FY2022
FY 2023
FY2
0
2
4
FY2
025
$0
$1
$2
$3
$4
$5
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 85
Intergovernmental Revenue $4,424,619 $4,537,354 $1,190,000 $1,190,000 0%
Investment Earnings $1,296 $95,043 $0 $0 0%
Contingency (84%)CCoontingenccy (884%%)Contingency (84%)
Contractual Services (16%)CCoontracctualServicces (166%)Contractual Services (16%)
Town of Fountain Hills | Budget Book 2025 Page 86
Mi
l
l
i
o
n
s
Capital Expenditures
Maintenance & Repair
Contractual ServicesContingency
FY2021
FY
2
0
2
2
FY
2
0
23
FY2024
FY20
2
5
$0
$1
$2
$3
$4
$5
Note: All FY24 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
Maintenance & Repair $0 $1,525 $0 $0 0%
Contractual Services
Contractual Services $4,417,474 $4,595,500 $190,000 $190,000 0%
Contingency
Contingency $0 $0 $1,000,000 $1,000,000 0%
Town of Fountain Hills | Budget Book 2025 Page 87
The 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 Town of Fountain Hills is projecting $100.24K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $41.76K in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 88
Charges For Services (99.8%)CChargges Foor Servicces (999.88%%)Charges For Services (99.8%)
Investment Earnings (0.2%)Investment Earninggs (0.2%%)Investment Earnings (0.2%)
Mil
l
i
o
n
s
OtherInvestment Earnings
Charges For Services
FY2
0
21
FY2
0
22
FY2
0
2
3
FY2
0
2
4
FY2025
$0
$0.1
$0.025
$0.05
$0.075
$0.125
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 89
Charges For Services $0 $16,193 $100,000 $100,000 0%
Other $0 $1,000 $0 $0 0%
Investment Earnings $110 $2,506 $240 $240 0%
Maintenance & Repair (62.3%)MMaintenancce &Repair (662.3%%)Maintenance & Repair (62.3%)
Contractual Services (37.7%)CCoontracctual Servicces(337.7%%)Contractual Services (37.7%)
Town of Fountain Hills | Budget Book 2025 Page 90
Mi
l
l
i
o
n
s
Capital Expenditures
Contractual ServicesMaintenance & Repair
FY2021
FY2022
FY
2
0
2
3
FY2024
FY
2
0
25
$0
$0.02
$0.04
$0.06
$0.08
Note: All FY24 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
Maintenance & Repair $11,098 $11,742 $26,000 $26,000 0%
Contractual Services
Contractual Services $11,370 $12,014 $15,761 $15,761 0%
Town of Fountain Hills | Budget Book 2025 Page 91
Note: The FY24 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.
—— — —
Committed $90,999 $68,641 $64,583 $80,800 25.1%
Town of Fountain Hills | Budget Book 2025 Page 92
The 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 Town of Fountain Hills is projecting $33.3K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to decrease by 3.8% or $2.1K to $52.5K in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 93
Fines & Forfeitures (99.1%)Fines &Foorfeitures (999.1%%)Fines & Forfeitures (99.1%)
Investment Earnings (0.9%)Investment Earnings (0.9%%)Investment Earnings (0.9%)
Mil
l
i
o
n
s
Investment Earnings
Fines & Forfeitures
FY2
0
21
FY2
0
2
2
FY2
023
FY 2024
FY2
0
25
$0
$0.01
$0.02
$0.03
$0.04
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 94
Fines & Forfeitures $26,583 $28,535 $33,000 $33,000 0%
Investment Earnings $165 $162 $300 $300 0%
Contingency (95.2%)CCoontingenccy (995.2%%)Contingency (95.2%)
Equipment/Improvemen (4.8%)Eqquipment/Impproovemen (4.88%%)Equipment/Improvemen (4.8%)
Town of Fountain Hills | Budget Book 2025 Page 95
Mi
l
l
i
o
n
s
Capital Expenditures
Maintenance & Repair
Equipment/ImprovemenContingency
FY
2
0
2
1
FY
2
0
2
2
FY2023
FY2024
FY
2
0
2
5
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
Note: All FY24 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
Maintenance & Repair $0 $89 $1,600 $0 -100%
Equipment/Improvemen
Equipment/Improvemen $6,299 $15,840 $3,000 $2,500 -16.7%
Contingency
Contingency $0 $0 $50,000 $50,000 0%
Capital Expenditures
Capital Expenditures $13,196 $0 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 96
Note: The FY24 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.
————
Committed $395,121 $402,374 $415,678 $427,600 2.9%
Town of Fountain Hills | Budget Book 2025 Page 97
The 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.
The Town of Fountain Hills is projecting $2.4K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to decrease by 35.4% or $222.22K to $404.8K in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 98
Investment Earnings (100%)nvestment Earninggs(100%%)Investment Earnings (100%)
Mil
l
i
o
n
s
Licenses & PermitsInvestment Earnings
FY2021
FY2
022
FY2
0
2
3
FY 2024
FY2025
$0
$0.01
$0.02
$0.03
$0.04
$0.05
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 99
Licenses & Permits $11,750 $2,556 $0 $0 0%
Investment Earnings $590 $19,386 $2,400 $2,400 0%
Maintenance & Repair (63.1%)MMaintenancce &Reppair (663.1%%)Maintenance & Repair (63.1%)
Contractual Services (33.6%)CCoontracctual Servicces(33.66%%)Contractual Services (33.6%)
Dues & Memberships (2.2%)Dues &MMembbershipps (2.2%%)Dues & Memberships (2.2%)
Internal Service (0.5%)Internal Servicce (0.5%%)Internal Service (0.5%)
Supplies (0.5%)Supppplies (0.5%%)Supplies (0.5%)
Meetings & Training (0.07%)MMeetinggs&Trainingg (0.07%%)Meetings & Training (0.07%)
Town of Fountain Hills | Budget Book 2025 Page 100
Mi
l
l
i
o
n
s
Payroll Expenses
Equipment/ImprovemenDamages/Vandalism
Meetings & Training
Supplies
Internal ServiceDues & Memberships
Contractual Services
Maintenance & Repair
FY2021
FY
2
0
2
2
FY
2
023
FY2024
FY
2
0
2
5
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Note: All FY24 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
Dues & Memberships $7,560 $9,150 $11,220 $9,000 -19.8%
Meetings & Training
Meetings & Training $0 $0 $300 $300 0%
Maintenance & Repair
Maintenance & Repair $456,580 $250,942 $475,400 $255,400 -46.3%
Contractual Services
Contractual Services $144,788 $124,461 $135,950 $135,950 0%
Supplies
Supplies $289 $0 $2,000 $2,000 0%
Town of Fountain Hills | Budget Book 2025 Page 101
Equipment/Improvemen
Equipment/Improvemen $385 $0 $0 $0 0%
Damages/Vandalism
Damages/Vandalism $0 $233 $0 $0 0%
Internal Service
Internal Service $1,781 $1,785 $2,154 $2,154 0%
Note: The FY24 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.
——— —
Town of Fountain Hills | Budget Book 2025 Page 102
Assigned $365,381 $266,339 $394,618 $450,000 14%
Town of Fountain Hills | Budget Book 2025 Page 103
The is a restricted fund
which may only be used for maintenance of the Cottonwoods Maintenance
District. Revenues are derived from a secondary property tax.
The Town of Fountain Hills is projecting $9.84K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 5.1% or $693 to $14.18K in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 104
Taxes (99.3%)Taxes (9999.3%%)Taxes (99.3%)
Investment Earnings (0.7%)Investment Earnings(0.7%%)Investment Earnings (0.7%)
Mil
l
i
o
n
s
Investment Earnings
Taxes
FY2
0
2
1
FY2
0
2
2
FY2023
FY2024
FY 2025
$0
$0.002
$0.004
$0.006
$0.008
$0.01
$0.012
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 105
Taxes $6,613 $8,778 $9,768 $9,768 0%
Investment Earnings $20 $555 $72 $72 0%
Maintenance & Repair (55.9%)MMaintenancce &Repair (55.9%%)Maintenance & Repair (55.9%)
Contingency (35.3%)CCoontinggenccy (35.3%%)Contingency (35.3%)
Contractual Services (8.5%)CCoontracctual Servicces(88.5%%)Contractual Services (8.5%)
Supplies (0.4%)Supppplies(0.44%%)Supplies (0.4%)
Town of Fountain Hills | Budget Book 2025 Page 106
Mi
l
l
i
o
n
s
Supplies
Contractual Services
ContingencyMaintenance & Repair
FY202
1
FY2022
FY2023
FY20
24
FY
2
0
25
$0
$0.005
$0.01
$0.015
$0.02
Note: All FY24 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
Maintenance & Repair $16,760 $6,475 $7,300 $7,930 8.6%
Contractual Services
Contractual Services $88 $876 $1,138 $1,201 5.5%
Supplies
Supplies $0 $0 $50 $50 0%
Contingency
Contingency $0 $0 $5,000 $5,000 0%
Town of Fountain Hills | Budget Book 2025 Page 107
Note: The FY24 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.
——— —
Restricted $23,572 $13,358 $15,339 $14,000 -8.7%
Town of Fountain Hills | Budget Book 2025 Page 108
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 Town of Fountain Hills is projecting $3.95M of revenue in FY2025, which represents a 18.5% decrease over the prior year.
Budgeted expenditures are projected to increase by 31.4% or $2.17M to $9.09M in FY2025.
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 2025 Page 109
The 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 Town of Fountain Hills is projecting $3.57M of revenue in FY2025, which represents a 20.1% decrease over the prior year.
Budgeted expenditures are projected to increase by 31.4% or $2.17M to $9.09M in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 110
Intergovernmental Revenue (74.4%)Intergoovernmental Revenue (744.44%%)Intergovernmental Revenue (74.4%)
Taxes (25.4%)Taxes (25.4%%)Taxes (25.4%)
Investment Earnings (0.3%)InvestmentEarnings (0.33%%)Investment Earnings (0.3%)
Mil
l
i
o
n
s
Investment Earnings
TaxesIntergovernmental Revenue
FY2
021
FY2
0
2
2
FY2
023
FY2
0
24
FY2025
$-1
$0
$1
$2
$3
$4
$5
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 111
Taxes $890,062 $1,724,626 $685,240 $904,856 32%
Intergovernmental Revenue $0 $140,284 $3,768,079 $2,652,500 -29.6%
Investment Earnings -$143,089 $132,253 $10,000 $10,000 0%
Capital Expenditures (92.5%)CCappital Exppendditures (92.5%%)Capital Expenditures (92.5%)
Contingency (7.4%)CCoontinggenccy (7.4%%)Contingency (7.4%)
Contractual Services (0.03%)CCoontracctual Servicces(0.033%%)Contractual Services (0.03%)
Town of Fountain Hills | Budget Book 2025 Page 112
Mi
l
l
i
o
n
s
Equipment/Improvemen
Contractual Services
ContingencyCapital Expenditures
FY2021
FY
2
0
2
2
FY2023
FY
2
024
FY2025
$0
$2
$4
$6
$8
$10
Note: All FY24 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
Contractual Services $824 $1,215 $2,800 $2,800 0%
Equipment/Improvemen
Equipment/Improvemen $45,723 $50,418 $0 $0 0%
Contingency
Contingency $0 $0 $286,800 $675,000 135.4%
Capital Expenditures
Capital Expenditures $3,535,121 $4,338,774 $6,628,931 $8,415,000 26.9%
Town of Fountain Hills | Budget Book 2025 Page 113
Note: The FY24 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.
——— —
Committed $3,305,053 $4,068,310 $5,691,999 $6,900,000 21.2%
Town of Fountain Hills | Budget Book 2025 Page 114
The 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).
The Town of Fountain Hills is projecting $382.55K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2025.
Note: The following pages provide summarized graphical information across all Development Fee 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 2025 Page 115
The 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.
The Town of Fountain Hills is projecting $13.78K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 116
Licenses & Permits (92.7%)Liccenses &Permits (992.7%%)Licenses & Permits (92.7%)
Investment Earnings (7.3%)InvestmentEarnings (7.3%%)Investment Earnings (7.3%)
Mil
l
i
o
n
s
Investment Earnings
Licenses & Permits
FY2
0
21
FY2
0
2
2
FY2
023
FY 2024
FY2
0
25
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
$0.07
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 117
Licenses & Permits $28,025 $16,027 $12,780 $12,780 0%
Investment Earnings $599 $14,650 $1,000 $1,000 0%
Note: The FY24 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.
————
Restricted $359,921 $388,545 $419,221 $180,000 -57.1% $-239,221
Town of Fountain Hills | Budget Book 2025 Page 118
The 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.
The Town of Fountain Hills is projecting $201.74K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 119
Licenses & Permits (99.5%)Liccenses&Permits(9999.5%%)Licenses & Permits (99.5%)
Investment Earnings (0.5%)Investment Earninggs (0.5%%)Investment Earnings (0.5%)
Mil
l
i
o
n
s
Investment Earnings
Licenses & Permits
FY2021
FY2
022
FY2
0
2
3
FY 2024
FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 120
Licenses & Permits $258,274 $190,125 $200,740 $200,740 0%
Investment Earnings $460 $16,161 $1,000 $1,000 0%
Note: The FY24 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.
——— —
Restricted $81,744 $340,478 $546,764 $640,000 17.1%
Town of Fountain Hills | Budget Book 2025 Page 121
The 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.
The Town of Fountain Hills is projecting $167.03K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 122
Licenses & Permits (99.4%)Liccenses&Permits(99.4%%)Licenses & Permits (99.4%)
Investment Earnings (0.6%)Investment Earninggs (0.66%%)Investment Earnings (0.6%)
Mil
l
i
o
n
s
Investment Earnings
Licenses & Permits
FY2021
FY2
022
FY2
0
2
3
FY 2024
FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 123
Licenses & Permits $308,862 $174,811 $166,030 $166,030 0%
Investment Earnings $1,825 $48,188 $1,000 $1,000 0%
—— — —
Restricted $1,015,454 $1,216,141 $1,164,139 $1,300,000 11.7%
Town of Fountain Hills | Budget Book 2025 Page 124
The 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.
The Town of Fountain Hills is projecting $421.99K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to decrease by 32.6% or $289.7K to $600K in FY2025.
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 2025 Page 125
Vehicle/Equip Repl Fund (85.1%)VVehiccle/Eqquip RepplFundd(885.1%%)Vehicle/Equip Repl Fund (85.1%)
Technology Repl Fund (14.7%)Tecchnoolooggy Reppl Fundd (144.7%%)Technology Repl Fund (14.7%)
Facilities Reserve Fund (0.2%)FaccilitiesRReserve Fundd (0.2%%)Facilities Reserve Fund (0.2%)
Mil
l
i
o
n
s
Facilities Reserve FundTechnology Repl Fund
Vehicle/Equip Repl Fund
FY2021
FY2
0
2
2
FY2
023
FY202
4
FY2
0
25
$-0.2
$0
$0.2
$0.4
$0.6
$0.8
Note: All FY24 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 -$106,915 $140,114 $1,000 $1,000 0%
Town of Fountain Hills | Budget Book 2025 Page 126
Technology Repl Fund $66,912 $70,389 $62,000 $62,000 0%
Vehicle/Equip Repl Fund $334,200 $451,244 $358,994 $358,994 0%
Contingency (92.5%)CCoontinggenccy (992.5%)Contingency (92.5%)
Equipment/Improvemen (7.5%)Eqquippment/Impproovemen (7.5%%)Equipment/Improvemen (7.5%)
Town of Fountain Hills | Budget Book 2025 Page 127
Mi
l
l
i
o
n
s
Capital Expenditures
Maintenance & Repair
Contractual ServicesEquipment/ImprovemenContingency
FY2021
FY2022
FY
2
0
23
FY
2
0
2
4
FY2025
$0
$1
$0.25
$0.5
$0.75
$1.25
Note: All FY24 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 $161,515 $620,018 $0 $0 0%
Contractual Services $10,587 $2,164 $0 $0 0%
Equipment/Improvemen $588,443 $188,733 $45,000 $45,000 0%
Contingency $0 $0 $555,000 $555,000 0%
Capital Expenditures $231,626 $39,602 $289,700 $0 -100%
Town of Fountain Hills | Budget Book 2025 Page 128
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.
The Town of Fountain Hills is projecting $1K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $550K in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 129
Investment Earnings (100%)nvestment Earninggs(100%%)Investment Earnings (100%)
Note: All FY24 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 $28,543 $4,000 $0 $0 0%
Investment Earnings -$135,458 $136,114 $1,000 $1,000 0%
Town of Fountain Hills | Budget Book 2025 Page 130
Contingency (100%)CCoontinggenccy(100%%)Contingency (100%)
Mi
l
l
i
o
n
s
Capital Expenditures
Maintenance & RepairContractual ServicesEquipment/Improvemen
Contingency
FY20
2
1
FY
2
0
2
2
FY
2
023
FY2024
FY
2
0
2
5
$0
$0.2
$0.4
$0.6
$0.8
$1
Note: All FY24 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 2025 Page 131
Expense Objects
Maintenance & Repair
Maintenance & Repair $161,515 $620,018 $0 $0 0%
Contractual Services
Contractual Services $10,587 $2,164 $0 $0 0%
Equipment/Improvemen
Equipment/Improvemen $544,472 $159,797 $0 $0 0%
Contingency
Contingency $0 $0 $550,000 $550,000 0%
Capital Expenditures
Capital Expenditures $151,046 $0 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 132
Note: The FY24 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.
—— — —
Assigned $1,192,305 $5,925,920 $6,784,056 $5,300,000 -21.9%
Town of Fountain Hills | Budget Book 2025 Page 133
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.
The Town of Fountain Hills is projecting $62K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $50K in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 134
Transfers In (100%)TransfersIn (100%%)Transfers In (100%)
Mil
l
i
o
n
s
Investment Earnings
OtherTransfers In
FY2021
FY2
022
FY2
0
2
3
FY 2024
FY2025
$0
$0.02
$0.04
$0.06
$0.08
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 135
Transfers In $65,004 $65,017 $62,000 $62,000 0%
Other $1,690 $5 $0 $0 0%
Investment Earnings $218 $5,367 $0 $0 0%
Equipment/Improvemen (90%)Eqquippment/Impproovemen(990%)Equipment/Improvemen (90%)
Contingency (10%)CCoontinggenccy (10%%)Contingency (10%)
Town of Fountain Hills | Budget Book 2025 Page 136
Mi
l
l
i
o
n
s
Contingency
Equipment/Improvemen
FY2021
FY2022
FY
2
0
23
FY
2
0
2
4
FY2025
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
Note: All FY24 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
Equipment/Improvemen $43,971 $28,936 $45,000 $45,000 0%
Contingency
Contingency $0 $0 $5,000 $5,000 0%
Town of Fountain Hills | Budget Book 2025 Page 137
Note: The FY24 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.
——— —
Unassigned $0 $118,728 $160,181 $259,300 61.9%
Assigned $95,787 $0 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 138
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.
The Town of Fountain Hills is projecting $358.99K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to decrease by 100% or $289.7K to $0 in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 139
Transfers In (99.7%)Transfers In (9999.7%%)Transfers In (99.7%)
Investment Earnings (0.3%)Investment Earninggs (0.3%%)Investment Earnings (0.3%)
Mil
l
i
o
n
s
OtherInvestment Earnings
Transfers In
FY2
021
FY2022
FY2023
FY2
0
2
4
FY2
025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 140
Transfers In $331,596 $339,804 $357,994 $357,994 0%
Other $0 $41,283 $0 $0 0%
Investment Earnings $2,604 $70,157 $1,000 $1,000 0%
Mi
l
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o
n
s
Capital Expenditures
FY
2
0
21
FY202
2
FY2023
FY202
4
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Note: All FY24 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 Town did not budget any expenditures in this fund for FY25. Therefore, no
FY25 budgeted expenditures are shown in the table.
Expense Objects
Capital Expenditures
Capital Expenditures $80,580 $39,602 $289,700 $0 -100%
Town of Fountain Hills | Budget Book 2025 Page 141
Note: The FY24 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.
—— — —
Assigned $1,373,883 $1,627,503 $2,049,593 $2,277,700 11.1%
Town of Fountain Hills | Budget Book 2025 Page 142
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.
The Town of Fountain Hills is projecting $1K of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 3.0% or $600 to $20.36K in FY2025.
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 2025 Page 143
GO Bond Debt Serv (60%)GOO Boondd Debbt Serv (660%%)GO Bond Debt Serv (60%)
MPC Debt Serv (30%)MMPCCDebbt Serv(330%)MPC Debt Serv (30%)
Eagle Mtn CFD Debt Serv (10%)Eaggle MMtn CCFDDebbt Serv(10%%)Eagle Mtn CFD Debt Serv (10%)
Mil
l
i
o
n
s
Eagle Mtn CFD Debt Serv
MPC Debt ServGO Bond Debt Serv
FY2
0
2
1
FY2
0
2
2
FY2
0
2
3
FY2
0
2
4
FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Note: All FY24 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 $270 $4,711 $600 $600 0%
Town of Fountain Hills | Budget Book 2025 Page 144
Eagle Mtn CFD Debt Serv $4,900 $710 $100 $100 0%
MPC Debt Serv $17 $402 $300 $300 0%
Debt Service (100%)Debbt Servicce (100%%)Debt Service (100%)
Dues & Memberships (0.05%)Dues &MMembbershipps(0.05%%)Dues & Memberships (0.05%)
Town of Fountain Hills | Budget Book 2025 Page 145
Mi
l
l
i
o
n
s
Contractual Services
Dues & MembershipsDebt Service
FY2021
FY
2
0
2
2
FY2023
FY
2
0
2
4
FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Note: All FY24 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 $88 $88 $0 $0 0%
Debt Service $500 $0 $19,750 $20,350 3%
Town of Fountain Hills | Budget Book 2025 Page 146
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 2025.
The Town of Fountain Hills is projecting $600 of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $350 in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 147
Investment Earnings (100%)nvestment Earnings(100%%)Investment Earnings (100%)
Mil
l
i
o
n
s
TaxesOther
Investment Earnings
FY202
1
FY2022
FY2
0
23
FY2
024
FY2
0
25
$-0.005
$0
$0.005
$0.01
$0.015
$0.02
$0.025
$0.03
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 148
Taxes $36 -$870 $0 $0 0%
Other $0 $38 $0 $0 0%
Investment Earnings $234 $5,543 $600 $600 0%
Debt Service (100%)Debbt Servicce (100%%)Debt Service (100%)
Town of Fountain Hills | Budget Book 2025 Page 149
Mi
l
l
i
o
n
s
Debt Service
FY2024
FY
2
025
$0
$0.0001
$0.0002
$0.0003
$0.0004
Note: All FY24 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
Debt Service $0 $0 $350 $350 0%
Town of Fountain Hills | Budget Book 2025 Page 150
Note: The FY24 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.
————
Restricted $150,292 $150,562 $155,273 $160,155 3.1%
Town of Fountain Hills | Budget Book 2025 Page 151
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.
Thefourthissuere{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 2025.
The Town of Fountain Hills is projecting $100 of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 3.2% or $600 to $19.5K in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 152
Investment Earnings (100%)nvestment Earnings(100%%)Investment Earnings (100%)
Mil
l
i
o
n
s
TaxesOther
Investment Earnings
FY202
1
FY2
0
2
2
FY2023
FY2024
FY2
0
2
5
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 153
Taxes $4,833 $0 $0 $0 0%
Other $39 $0 $0 $0 0%
Investment Earnings $28 $710 $100 $100 0%
Debt Service (100%)Debbt Servicce (100%%)Debt Service (100%)
Town of Fountain Hills | Budget Book 2025 Page 154
Mi
l
l
i
o
n
s
Contractual Services
Debt Service
FY2021
FY2022
FY
2
023
FY
2
0
2
4
FY
2
0
2
5
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Note: All FY24 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
Contractual Services $88 $88 $0 $0 0%
Debt Service
Debt Service $500 $0 $18,900 $19,500 3.2%
Town of Fountain Hills | Budget Book 2025 Page 155
Note: The FY24 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.
——— —
Restricted $14,212 $18,524 $19,146 $19,800 3.4%
Town of Fountain Hills | Budget Book 2025 Page 156
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.
The Town of Fountain Hills is projecting $300 of revenue in FY2025, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $510 in FY2025.
Town of Fountain Hills | Budget Book 2025 Page 157
Investment Earnings (100%)nvestment Earnings(100%%)Investment Earnings (100%)
Mil
l
i
o
n
s
Investment Earnings
FY202
1
FY2
022
FY2
0
23
FY2
0
2
4
FY2025
$0
$0.0001
$0.0002
$0.0003
$0.0004
$0.0005
Note: All FY24 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
Town of Fountain Hills | Budget Book 2025 Page 158
Investment Earnings $17 $402 $300 $300 0%
Debt Service (98%)Debbt Servicce (9988%%)Debt Service (98%)
Dues & Memberships (2%)Dues &Membbershipps (2%%)Dues & Memberships (2%)
Town of Fountain Hills | Budget Book 2025 Page 159
Mi
l
l
i
o
n
s
Dues & Memberships
Debt Service
FY
2
0
2
1
FY
2
0
2
2
FY
2
0
2
3
FY202
4
FY
2
0
2
5
$0
$0.0001
$0.0002
$0.0003
$0.0004
$0.0005
$0.0006
Note: All FY24 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
Dues & Memberships $10 $10 $10 $10 0%
Debt Service
Debt Service $0 $0 $500 $500 0%
Town of Fountain Hills | Budget Book 2025 Page 160
Note: The FY24 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.
————
Restricted $11,027 $11,035 $11,427 $11,400 -0.2%
Town of Fountain Hills | Budget Book 2025 Page 161
Town of Fountain Hills | Budget Book 2025 Page 162
(13.55% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
5M
10M
15M
20M
25M
Town of Fountain Hills | Budget Book 2025 Page 163
The Town tracks and analyzes Transaction Privilege Tax local sales tax revenues compared to projections throughout each
{scal year. The Finance Department tracks these data points to create annual trend analyses to project these revenues and
modify projections as needed each {scal year. Town Finance also reviews State Joint Legislative Budget updates each
month to identify current and future trends to consider modifying projections.
General Fund (84.8%)GeneralFundd (8844.88%%)General Fund (84.8%)
Streets Fund (6.7%)StreetsFundd(66.7%%)Streets Fund (6.7%)
Capital Projects Fund (5%)CCappital Proojeccts Fundd(5%%)Capital Projects Fund (5%)
Economic Development Fund (2.7%)Eccoonoomicc Develooppment Fundd (2.7%%)Economic Development Fund (2.7%)
Downtown Strategy Fund (0.7%)Doowntoown Strateggy Fundd (0.7%%)Downtown Strategy Fund (0.7%)
Mi
l
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n
s
Downtown Strategy Fund
Economic Development Fund
Capital Projects Fund
Streets FundGeneral Fund
FY20
2
1
FY
2022
FY20
2
3
FY
2
0
2
4
FY2025
$0
$5
$10
$15
$20
$25
General Fund $15,342,729 $17,022,932 $13,544,799 $15,248,589 12.6%
Town of Fountain Hills | Budget Book 2025 Page 164
Capital Projects Fund $890,062 $1,724,626 $685,240 $904,856 32%
Streets Fund $1,217,983 $1,419,744 $1,064,618 $1,212,573 13.9%
Downtown Strategy Fund $121,798 $141,974 $106,462 $121,257 13.9%
Economic Development
Fund $487,193 $567,898 $425,847 $485,029 13.9%
Town of Fountain Hills | Budget Book 2025 Page 165
(12.58% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
5M
10M
15M
20M
SALES TAX-
LOCAL FINAD $14,943,722 $16,732,052 $13,154,799 $14,858,589 13%
FRANCHISE FEES FINAD $399,007 $290,880 $390,000 $390,000 0%
Town of Fountain Hills | Budget Book 2025 Page 166
(13.90% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
250k
500k
750k
1,000k
1,250k
1,500k
SALES TAX-
LOCAL STPAVE $1,217,983 $1,419,744 $1,064,618 $1,212,573 13.9%
Town of Fountain Hills | Budget Book 2025 Page 167
(32.05% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
500k
1,000k
1,500k
2,000k
SALES TAX-LOCAL CIPAD $890,062 $1,724,626 $685,240 $904,856 32%
Town of Fountain Hills | Budget Book 2025 Page 168
(13.90% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
100k
200k
300k
400k
500k
600k
SALES TAX-LOCAL DEDAD $487,193 $567,898 $425,847 $485,029 13.9%
Town of Fountain Hills | Budget Book 2025 Page 169
(13.90% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
25k
50k
75k
100k
125k
150k
SALES TAX-LOCAL DDAD $121,798 $141,974 $106,462 $121,257 13.9%
Town of Fountain Hills | Budget Book 2025 Page 170
(-9.68% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
2.5M
5M
7.5M
10M
12.5M
15M
General Fund
Intergovernmental
Revenue $6,946,834 $8,456,527 $10,387,730 $8,785,604 -15.4%
Streets Fund
Intergovernmental
Revenue $2,681,119 $2,606,929 $2,703,580 $3,038,992 12.4%
Town of Fountain Hills | Budget Book 2025 Page 171
(-15.42% vs. prior year)
The Town projects State Shared Revenues through a combination of sources. Speci{cally, Town Finance tracks these
revenue trends by regularly reviewing State Legislative Budget reports and by receiving revenue projections from the
League of Arizona Cities and Towns (League), a voluntary membership organization of the incorporated municipalities in
Arizona. The League tracks State budget projections and actual revenues that affect actual State Shared Revenues, and
provides preliminary and {nal estimates to the Town each {scal year. Historically, the League's projections have proven
accurate and reliable, and therefore, the Town uses these projections to complete our {nal budget projections.
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
10M
2.5M
5M
7.5M
12.5M
*The Town Council decided during the FY25 budget adoption that the Town would begin depositing 100% of Vehicle License
Tax (VLT) revenues into the Streets Fund beginning in {scal year 2025. The Town previously deposited 30% of these revenues
into the General Fund. This change reduced General Fund revenues beginning with {scal year 2025.
SALES TAX-STATE FINAD $3,375,138 $3,520,947 $3,585,690 $3,628,998 1.2%
INCOME TAX-STATE FINAD $3,165,886 $4,518,501 $6,387,448 $5,108,090 -20%
VEHICLE LICENSE TAX FINAD $354,030 $354,673 $366,076 $0 -100%
FIRE INSURANCE PREM TAX FDOP $51,781 $62,406 $48,516 $48,516 0%
Town of Fountain Hills | Budget Book 2025 Page 172
(12.41% vs. prior year)
The Town projects State Shared Revenues through a combination of sources. Speci{cally, Town Finance tracks these
revenue trends by regularly reviewing State Legislative Budget reports and by receiving revenue projections from the
League of Arizona Cities and Towns (League), a voluntary membership organization of the incorporated municipalities in
Arizona. The League tracks State budget projections and actual revenues that affect actual State Shared Revenues, and
provides preliminary and {nal estimates to the Town each {scal year. Historically, the League's projections have proven
accurate and reliable, and therefore, the Town uses these projections to complete our {nal budget projections.
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
500k
1,000k
1,500k
2,000k
2,500k
3,000k
3,500k
*The Town Council decided during the FY25 budget adoption that the Town would begin depositing 100% of Vehicle License
Tax (VLT) revenues into the Streets Fund beginning in {scal year 2025. The Town previously deposited 30% of these revenues
into the General Fund.
VEHICLE LICENSE TAX STPAVE $826,070 $827,570 $854,176 $1,215,914 42.3%
HIGHWAY USERS TAX STPAVE $1,855,049 $1,779,359 $1,849,404 $1,823,078 -1.4%
Town of Fountain Hills | Budget Book 2025 Page 173
(5.90% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
1M
2M
3M
4M
5M
6M
Town of Fountain Hills | Budget Book 2025 Page 174
General Fund (72.7%)General Fundd (72.7%%)General Fund (72.7%)
Capital Projects (15.9%)CCappitalProojeccts (15.99%%)Capital Projects (15.9%)
Special Revenue Funds (11.3%)Sppeccial Revenue Fundds (11.33%%)Special Revenue Funds (11.3%)
Internal Service Funds (0.08%)InternalServicceFundds (0.088%%)Internal Service Funds (0.08%)
Debt Service (0.04%)Debbt Servicce (0.044%%)Debt Service (0.04%)
General Fund
General Fund $2,322,416 $2,595,091 $1,653,276 $1,790,623 8.3%
Debt Service
GO Bond Debt Serv $234 $5,581 $600 $600 0%
Eagle Mtn CFD Debt Serv $67 $710 $100 $100 0%
MPC Debt Serv $17 $402 $300 $300 0%
Capital Projects
Capital Projects Fund -$143,089 $132,253 $10,000 $10,000 0%
Fire/EMS Dev Fee $28,624 $30,676 $13,780 $13,780 0%
Streets Dev Fee $258,734 $206,286 $201,740 $201,740 0%
Park/Rec Dev Fee $310,687 $222,998 $167,030 $167,030 0%
Special Revenue Funds
Streets Fund $29,377 $234,545 $141,000 $141,000 0%
Downtown Strategy Fund -$6,619 $19,980 $600 $600 0%
Economic Development
Fund $6,504 $20,246 $240 $240 0%
Tourism Fund $1,551 $8,651 $180 $180 0%
Town of Fountain Hills | Budget Book 2025 Page 175
Special Revenue Fund $1,296 $95,043 $0 $0 0%
Public Art Fund $110 $19,699 $100,240 $100,240 0%
Court Enhancement Fund $26,748 $28,696 $33,300 $33,300 0%
Environmental Fund $12,340 $21,942 $2,400 $2,400 0%
Cottonwoods Maint Dist $20 $555 $72 $72 0%
Internal Service Funds
Facilities Reserve Fund -$106,915 $140,114 $1,000 $1,000 0%
Technology Repl Fund $1,908 $5,372 $0 $0 0%
Vehicle/Equip Repl Fund $2,604 $111,440 $1,000 $1,000 0%
Town of Fountain Hills | Budget Book 2025 Page 176
(1.24% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
500k
1,000k
1,500k
2,000k
2,500k
Town of Fountain Hills | Budget Book 2025 Page 177
General Fund (67.4%)General Fundd (667.4%%)General Fund (67.4%)
Capital Projects (32.6%)CCappital Proojeccts (32.66%%)Capital Projects (32.6%)
Mil
l
i
o
n
s
Special Revenue Funds
Capital Projects
General Fund
FY2
0
2
1
FY2
022
FY2023
FY2024
FY2025
$0
$0.5
$1
$1.5
$2
$2.5
General Fund
General Fund $1,433,168 $1,103,367 $770,208 $784,505 1.9%
Town of Fountain Hills | Budget Book 2025 Page 178
Capital Projects
Fire/EMS Dev Fee $28,025 $16,027 $12,780 $12,780 0%
Streets Dev Fee $258,274 $190,125 $200,740 $200,740 0%
Park/Rec Dev Fee $308,862 $174,811 $166,030 $166,030 0%
Special Revenue Funds
Environmental Fund $11,750 $2,556 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 179
(4.33% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
100k
200k
300k
400k
500k
Town of Fountain Hills | Budget Book 2025 Page 180
General Fund (100%)General Fundd (100%%)General Fund (100%)
Mil
l
i
o
n
s
General Fund
FY2
0
2
1
FY 2022
FY2
0
2
3
FY 2024
FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
General Fund
General Fund
Leases & Rents $301,890 $448,897 $277,278 $289,278 4.3%
Town of Fountain Hills | Budget Book 2025 Page 181
Town of Fountain Hills | Budget Book 2025 Page 182
(2.49% vs. prior year)
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0
100k
200k
300k
400k
500k
600k
Town of Fountain Hills | Budget Book 2025 Page 183
General Fund (56.1%)General Fundd (566.1%%)General Fund (56.1%)
Special Revenue Funds (43.9%)Sppeccial Revenue Fundds(443.99%%)Special Revenue Funds (43.9%)
Mil
l
i
o
n
s
Special Revenue Funds
General Fund
FY2
0
2
1
FY2
022
FY2023
FY2024
FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
General Fund
General Fund
Charges For Services $167,478 $196,580 $244,215 $255,265 4.5%
Town of Fountain Hills | Budget Book 2025 Page 184
Special Revenue Funds
Streets Fund
Charges For Services $3,542 $4,139 $100,000 $100,000 0%
Public Art Fund
Charges For Services $0 $16,193 $100,000 $100,000 0%
Town of Fountain Hills | Budget Book 2025 Page 185
(0.00% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
50k
100k
150k
200k
250k
300k
Town of Fountain Hills | Budget Book 2025 Page 186
All Funds (100%)AllFundds (100%%)All Funds (100%)
Mil
l
i
o
n
s
All Funds
FY2021
FY 2022
FY2023
FY2
0
2
4
FY2
0
2
5
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
All Funds
General Fund
General Fund
Fines & Forfeitures $197,381 $211,773 $200,000 $200,000 0%
Town of Fountain Hills | Budget Book 2025 Page 187
Special Revenue Funds
Court Enhancement Fund
Fines & Forfeitures $26,583 $28,535 $33,000 $33,000 0%
Town of Fountain Hills | Budget Book 2025 Page 188
(44.92% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
500k
1,000k
1,500k
2,000k
2,500k
3,000k
Town of Fountain Hills | Budget Book 2025 Page 189
General Fund (81.1%)General Fundd (881.1%%)General Fund (81.1%)
Special Revenue Funds (14%)SppeccialRevenueFundds (14%)Special Revenue Funds (14%)
Capital Projects (4%)CCappitalProojeccts (4%%)Capital Projects (4%)
Internal Service Funds (0.6%)Internal Servicce Fundds(0.66%%)Internal Service Funds (0.6%)
Debt Service (0.3%)Debbt Servicce (0.33%%)Debt Service (0.3%)
Mil
l
i
o
n
s
Debt ServiceInternal Service FundsCapital Projects
Special Revenue Funds
General Fund
FY2021
FY2
0
2
2
FY2023
FY2
0
2
4
FY2
0
25
$-0.5
$0
$0.5
$1
$1.5
$2
General Fund
General Fund
Other $371,520 $319,465 $141,575 $161,575 14.1%
Investment Earnings -$149,021 $315,008 $20,000 $100,000 400%
Town of Fountain Hills | Budget Book 2025 Page 190
Debt Service
GO Bond Debt Serv
Other $0 $38 $0 $0 0%
Investment Earnings $234 $5,543 $600 $600 0%
Eagle Mtn CFD Debt Serv
Other $39 $0 $0 $0 0%
Investment Earnings $28 $710 $100 $100 0%
MPC Debt Serv
Investment Earnings $17 $402 $300 $300 0%
Capital Projects
Capital Projects Fund
Investment Earnings -$143,089 $132,253 $10,000 $10,000 0%
Fire/EMS Dev Fee
Investment Earnings $599 $14,650 $1,000 $1,000 0%
Streets Dev Fee
Investment Earnings $460 $16,161 $1,000 $1,000 0%
Park/Rec Dev Fee
Investment Earnings $1,825 $48,188 $1,000 $1,000 0%
Special Revenue Funds
Streets Fund
Other $19,616 $32,602 $31,000 $31,000 0%
Investment Earnings $6,219 $197,804 $10,000 $10,000 0%
Town of Fountain Hills | Budget Book 2025 Page 191
Downtown Strategy Fund
Other $0 $4,500 $0 $0 0%
Investment Earnings -$6,619 $15,480 $600 $600 0%
Economic Development Fund
Other $6,044 $4,058 $0 $0 0%
Investment Earnings $460 $16,188 $240 $240 0%
Tourism Fund
Other $1,216 $14 $0 $0 0%
Investment Earnings $335 $8,637 $180 $180 0%
Special Revenue Fund
Investment Earnings $1,296 $95,043 $0 $0 0%
Public Art Fund
Other $0 $1,000 $0 $0 0%
Investment Earnings $110 $2,506 $240 $240 0%
Court Enhancement Fund
Investment Earnings $165 $162 $300 $300 0%
Environmental Fund
Investment Earnings $590 $19,386 $2,400 $2,400 0%
Cottonwoods Maint Dist
Investment Earnings $20 $555 $72 $72 0%
Internal Service Funds
Facilities Reserve Fund
Other $28,543 $4,000 $0 $0 0%
Investment Earnings -$135,458 $136,114 $1,000 $1,000 0%
Town of Fountain Hills | Budget Book 2025 Page 192
Technology Repl Fund
Other $1,690 $5 $0 $0 0%
Investment Earnings $218 $5,367 $0 $0 0%
Vehicle/Equip Repl Fund
Other $0 $41,283 $0 $0 0%
Investment Earnings $2,604 $70,157 $1,000 $1,000 0%
Town of Fountain Hills | Budget Book 2025 Page 193
(1.51% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
2.5M
5M
7.5M
10M
12.5M
Town of Fountain Hills | Budget Book 2025 Page 194
Special Revenue Fund (93.4%)Sppeccial RevenueFundd (993.44%%)Special Revenue Fund (93.4%)
Tourism Fund (6.6%)Toourism Fundd (66.66%%)Tourism Fund (6.6%)
Mil
l
i
o
n
s
Tourism FundSpecial Revenue Fund
FY2
0
2
1
FY2022
FY2
023
FY2
0
2
4
FY2
0
2
5
$0
$1
$2
$3
$4
$5
Tourism Fund
Intergovernmental
Revenue $68,985 $113,360 $65,000 $84,000 29.2%
Town of Fountain Hills | Budget Book 2025 Page 195
Special Revenue Fund
Intergovernmental
Revenue $4,424,619 $4,537,354 $1,190,000 $1,190,000 0%
Town of Fountain Hills | Budget Book 2025 Page 196
Town of Fountain Hills | Budget Book 2025 Page 197
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.
*Mayoral & Council Member elections are taking place during FY2025 which could result in changes to these seats
around the middle of the {scal year.
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 2025 Page 198
(11.52% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
20k
40k
60k
80k
100k
Town of Fountain Hills | Budget Book 2025 Page 199
Payroll Expenses (55.1%)Payrooll Exppenses (55.1%%)Payroll Expenses (55.1%)
Meetings & Training (21.3%)Meetings &Trainingg (21.3%%)Meetings & Training (21.3%)
Contractual Services (9.7%)CCoontracctualServicces (99.7%%)Contractual Services (9.7%)
Internal Service (7.4%)Internal Servicce (7.44%%)Internal Service (7.4%)
Supplies (6.4%)Supppplies (66.44%%)Supplies (6.4%)
Mi
l
l
i
o
n
s
Dues & Memberships
Maintenance & Repair
Equipment/Improvemen
SuppliesInternal Service
Contractual ServicesMeetings & Training
Payroll Expenses
FY
2
0
2
1
FY
2
0
2
2
FY20
2
3
FY20
24
FY
2
0
2
5
$0
$0.02
$0.04
$0.06
$0.08
Expense Objects
Payroll Expenses $39,214 $40,348 $39,035 $40,281 3.2%
Town of Fountain Hills | Budget Book 2025 Page 200
Dues & Memberships
Dues & Memberships $520 $112 $0 $0 0%
Meetings & Training
Meetings & Training $5,429 $8,832 $15,575 $15,575 0%
Maintenance & Repair
Maintenance & Repair $22 $135 $0 $0 0%
Contractual Services
Contractual Services $10,063 $5,779 $570 $7,070 1,140.4%
Supplies
Supplies $1,096 $4,763 $4,900 $4,700 -4.1%
Equipment/Improvemen
Equipment/Improvemen $0 $4,365 $0 $0 0%
Internal Service
Internal Service $6,340 $5,947 $5,414 $5,414 0%
Town of Fountain Hills | Budget Book 2025 Page 201
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.
Town of Fountain Hills | Budget Book 2025 Page 202
(10.92% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
1M
2M
3M
4M
Town of Fountain Hills | Budget Book 2025 Page 203
Payroll Expenses (63.3%)Payrooll Exppenses (6633.33%%)Payroll Expenses (63.3%)
Contractual Services (20.9%)CCoontracctualServicces (20.9%%)Contractual Services (20.9%)
Maintenance & Repair (10.7%)MMaintenancce&RReppair (10.7%%)Maintenance & Repair (10.7%)
Equipment/Improvemen (1.6%)Eqquippment/Impproovemen (1.6%%)Equipment/Improvemen (1.6%)
Meetings & Training (1.5%)MMeetinggs &Trainingg(1.5%%)Meetings & Training (1.5%)
Supplies (0.9%)Supppplies(0.99%%)Supplies (0.9%)
Utilities (0.5%)Utilities (0.5%%)Utilities (0.5%)
Internal Service (0.4%)InternalServicce(0.44%%)Internal Service (0.4%)
Mi
l
l
i
o
n
s
Dues & MembershipsInternal Service
UtilitiesSupplies
Meetings & Training
Equipment/Improvemen
Maintenance & Repair
Contractual ServicesPayroll Expenses
FY20
2
1
FY
2
0
2
2
FY
2
023
FY2024
FY
2
0
2
5
$0
$0.5
$1
$1.5
$2
$2.5
$3
$3.5
Expense Objects
Payroll Expenses $1,522,963 $1,763,230 $1,926,237 $2,068,916 7.4%
Town of Fountain Hills | Budget Book 2025 Page 204
Dues & Memberships
Dues & Memberships $5,183 $22,189 $15,328 $9,724 -36.6%
Meetings & Training
Meetings & Training $11,367 $18,162 $48,811 $48,419 -0.8%
Maintenance & Repair
Maintenance & Repair $195,826 $285,190 $296,579 $348,880 17.6%
Utilities
Utilities $13,400 $14,875 $14,600 $16,540 13.3%
Contractual Services
Contractual Services $507,416 $576,145 $600,683 $682,761 13.7%
Supplies
Supplies $13,488 $12,208 $27,645 $28,145 1.8%
Equipment/Improvemen
Equipment/Improvemen $25,865 $16,108 $4,750 $53,300 1,022.1%
Internal Service
Internal Service $15,727 $15,426 $13,727 $13,727 0%
Town of Fountain Hills | Budget Book 2025 Page 205
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.
(35.19% vs. prior year)
Several software programs, such as the Town's {nancial system, were moved from other divisions into the Information
Technology division beginning in Fiscal Year 2025 which resulted in an increase to its budgeted expenditures.
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
100k
200k
300k
400k
500k
600k
700k
Town of Fountain Hills | Budget Book 2025 Page 206
Maintenance & Repair (47%)MMaintenancce&RReppair (447%%)Maintenance & Repair (47%)
Payroll Expenses (40.3%)Payrooll Exppenses (440.3%%)Payroll Expenses (40.3%)
Equipment/Improvemen (8.8%)Eqquippment/Impproovemen (88.88%)Equipment/Improvemen (8.8%)
Utilities (2.7%)Utilities(2.7%%)Utilities (2.7%)
Meetings & Training (0.5%)MMeetings &Training (0.5%%)Meetings & Training (0.5%)
Internal Service (0.2%)InternalServicce (0.2%%)Internal Service (0.2%)
Supplies (0.2%)Supppplies (0.2%%)Supplies (0.2%)
Contractual Services (0.2%)CCoontracctual Servicces (0.2%%)Contractual Services (0.2%)
Mi
l
l
i
o
n
s
Dues & MembershipsContractual Services
Supplies
Internal ServiceMeetings & Training
UtilitiesEquipment/Improvemen
Payroll Expenses
Maintenance & Repair
FY20
2
1
FY
2
0
2
2
FY
2023
FY2024
FY
2
0
2
5
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Expense Objects
Payroll Expenses $161,875 $176,898 $224,115 $244,918 9.3%
Town of Fountain Hills | Budget Book 2025 Page 207
Dues & Memberships
Dues & Memberships $0 $108 $0 $0 0%
Meetings & Training
Meetings & Training $0 $5,125 $0 $3,000 N/A
Maintenance & Repair
Maintenance & Repair $172,046 $198,444 $203,100 $285,650 40.6%
Utilities
Utilities $13,400 $14,875 $14,600 $16,540 13.3%
Contractual Services
Contractual Services $1,076 $1,600 $1,000 $1,000 0%
Supplies
Supplies $2,172 $1,130 $1,350 $1,350 0%
Equipment/Improvemen
Equipment/Improvemen $24,572 $13,788 $3,500 $53,250 1,421.4%
Internal Service
Internal Service $1,408 $1,531 $1,421 $1,421 0%
Town of Fountain Hills | Budget Book 2025 Page 208
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.
(23.03% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
200k
400k
600k
800k
1,000k
Town of Fountain Hills | Budget Book 2025 Page 209
Tourism Fund (50.7%)Toourism Fundd (50.7%%)Tourism Fund (50.7%)
Economic Development Fund (38.3%)Eccoonoomicc Develooppment Fundd (388.33%%)Economic Development Fund (38.3%)
Downtown Strategy Fund (11%)Doowntoown StrategyFundd(11%%)Downtown Strategy Fund (11%)
Mil
l
i
o
n
s
Downtown Strategy Fund
Economic Development Fund
Tourism Fund
FY2021
FY2
0
2
2
FY2
023
FY2024
FY 2025
$0
$0.2
$0.4
$0.6
$0.8
$1
Downtown Strategy Fund $46,358 $54,623 $85,200 $90,200 5.9%
Economic Development Fund $176,753 $306,816 $229,630 $315,293 37.3%
Tourism Fund $144,535 $247,824 $354,029 $417,378 17.9%
Town of Fountain Hills | Budget Book 2025 Page 210
Contractual Services (53.5%)CCoontracctual Servicces(533.5%%)Contractual Services (53.5%)
Payroll Expenses (34.8%)Payrooll Exppenses (3344.88%%)Payroll Expenses (34.8%)
Maintenance & Repair (8.7%)Maintenancce &RReppair(88.7%%)Maintenance & Repair (8.7%)
Meetings & Training (1.2%)MMeetings &Training (1.2%%)Meetings & Training (1.2%)
Supplies (0.9%)Supppplies (0.99%%)Supplies (0.9%)
Utilities (0.2%)Utilities (0.2%%)Utilities (0.2%)
Mi
l
l
i
o
n
s
Transfers OutCapital Expenditures
Equipment/Improvemen
Dues & Memberships
Internal ServiceUtilitiesSupplies
Meetings & Training
Maintenance & Repair
Payroll Expenses
Contractual Services
FY20
2
1
FY
2
0
2
2
FY
2
023
FY2024
FY
2
0
2
5
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Payroll Expenses $190,050 $217,803 $261,513 $286,525 9.6%
Town of Fountain Hills | Budget Book 2025 Page 211
Dues & Memberships
Dues & Memberships $5,209 $9,470 $1,854 $1,854 0%
Meetings & Training
Meetings & Training $8,385 $3,275 $9,820 $9,820 0%
Maintenance & Repair
Maintenance & Repair $14,747 $77,897 $71,905 $71,905 0%
Utilities
Utilities $0 $0 $2,050 $2,050 0%
Contractual Services
Contractual Services $143,974 $172,061 $311,429 $440,429 41.4%
Supplies
Supplies $3,090 $29,091 $7,280 $7,280 0%
Equipment/Improvemen
Equipment/Improvemen $0 $43 $1,000 $1,000 0%
Internal Service
Internal Service $2,193 $2,283 $2,008 $2,008 0%
Transfers Out
Transfers Out $0 $97,340 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 212
- 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
- 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 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
Town of Fountain Hills | Budget Book 2025 Page 213
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.
(1.13% vs. prior year)
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0
200k
400k
600k
800k
1,000k
Town of Fountain Hills | Budget Book 2025 Page 214
Payroll Expenses (77.8%)Payrooll Exppenses (77.88%%)Payroll Expenses (77.8%)
Contractual Services (18.6%)CCoontracctual Servicces(188.6%%)Contractual Services (18.6%)
Supplies (1.4%)Supppplies (1.44%%)Supplies (1.4%)
Internal Service (0.7%)Internal Servicce (0.7%)Internal Service (0.7%)
Meetings & Training (0.7%)MMeetings &Training (0.7%%)Meetings & Training (0.7%)
Maintenance & Repair (0.4%)MMaintenancce &Reppair(0.4%%)Maintenance & Repair (0.4%)
Dues & Memberships (0.4%)Dues &MMembbershipps (0.44%%)Dues & Memberships (0.4%)
Mi
l
l
i
o
n
s
Equipment/Improvemen
Dues & Memberships
Maintenance & Repair
Meetings & TrainingInternal Service
Supplies
Contractual ServicesPayroll Expenses
FY20
2
1
FY
2
0
2
2
FY
2
023
FY2024
FY
2
0
2
5
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Payroll Expenses $447,197 $450,700 $569,041 $606,625 6.6%
Town of Fountain Hills | Budget Book 2025 Page 215
Dues & Memberships
Dues & Memberships $2,393 $2,983 $2,745 $2,805 2.2%
Meetings & Training
Meetings & Training $4,900 $3,107 $5,125 $5,125 0%
Maintenance & Repair
Maintenance & Repair $9,205 $34,025 $38,850 $3,200 -91.8%
Contractual Services
Contractual Services $134,324 $167,355 $138,053 $144,790 4.9%
Supplies
Supplies $6,355 $3,017 $11,120 $11,120 0%
Equipment/Improvemen
Equipment/Improvemen $378 $826 $0 $0 0%
Internal Service
Internal Service $6,291 $5,812 $5,676 $5,676 0%
Town of Fountain Hills | Budget Book 2025 Page 216
- 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
- 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
- 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
- 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
Town of Fountain Hills | Budget Book 2025 Page 217
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.
(8.62% vs. prior year)
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0
100k
200k
300k
400k
500k
600k
Town of Fountain Hills | Budget Book 2025 Page 218
Payroll Expenses (77%)Payrooll Exppenses (77%%)Payroll Expenses (77%)
Contractual Services (12.4%)CCoontracctual Servicces(12.44%%)Contractual Services (12.4%)
Meetings & Training (5.4%)Meetinggs &Trainingg (5.44%%)Meetings & Training (5.4%)
Supplies (2.6%)Supppplies (2.66%%)Supplies (2.6%)
Maintenance & Repair (1.8%)MMaintenancce&RReppair (1.88%%)Maintenance & Repair (1.8%)
Dues & Memberships (0.4%)Dues &MMembbersshipps (0.44%%)Dues & Memberships (0.4%)
Internal Service (0.3%)InternalServicce (0.3%%)Internal Service (0.3%)
Mi
l
l
i
o
n
s
Equipment/Improvemen
Internal ServiceDues & Memberships
Maintenance & Repair
Supplies
Meetings & Training
Contractual ServicesPayroll Expenses
FY20
2
1
FY
2
0
2
2
FY
2
023
FY2024
FY
2
0
2
5
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Payroll Expenses $192,935 $211,445 $343,655 $378,494 10.1%
Town of Fountain Hills | Budget Book 2025 Page 219
Dues & Memberships
Dues & Memberships $507 $604 $8,633 $1,969 -77.2%
Meetings & Training
Meetings & Training $627 $5,551 $31,047 $26,770 -13.8%
Maintenance & Repair
Maintenance & Repair $4,136 $8,509 $3,549 $8,950 152.2%
Contractual Services
Contractual Services $17,218 $28,338 $50,753 $60,894 20%
Supplies
Supplies $3,822 $6,834 $12,070 $12,820 6.2%
Equipment/Improvemen
Equipment/Improvemen $0 $0 $1,200 $0 -100%
Internal Service
Internal Service $1,991 $2,328 $1,458 $1,458 0%
Town of Fountain Hills | Budget Book 2025 Page 220
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.
(0.00% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
50k
100k
150k
200k
250k
300k
350k
Town of Fountain Hills | Budget Book 2025 Page 221
Contractual Services (100%)CCoontracctualServicces (100%%)Contractual Services (100%)
Mi
l
l
i
o
n
s
Dues & MembershipsContractual Services
FY20
2
1
FY
2022
FY
2023
FY
2
0
2
4
FY
2
0
2
5
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Expense Objects
Dues & Memberships
Town of Fountain Hills | Budget Book 2025 Page 222
Dues & Memberships $0 $35 $0 $0 0%
Contractual Services
Contractual Services $288,003 $295,023 $308,600 $308,600 0%
Town of Fountain Hills | Budget Book 2025 Page 223
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.
(5.02% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
50k
100k
150k
200k
250k
300k
Town of Fountain Hills | Budget Book 2025 Page 224
Payroll Expenses (65.3%)Payrooll Exppenses (65.3%%)Payroll Expenses (65.3%)
Contractual Services (20.6%)CCoontracctual Servicces(20.66%%)Contractual Services (20.6%)
Maintenance & Repair (12.7%)MMaintenancce &Reppair (12.7%%)Maintenance & Repair (12.7%)
Meetings & Training (0.4%)MMeetinggs &Training(0.44%%)Meetings & Training (0.4%)
Supplies (0.4%)Supppplies(0.44%%)Supplies (0.4%)
Internal Service (0.4%)Internal Servicce (0.4%%)Internal Service (0.4%)
Dues & Memberships (0.2%)Dues &MMembbershipps(0.2%%)Dues & Memberships (0.2%)
Mi
l
l
i
o
n
s
Equipment/Improvemen
Dues & Memberships
Internal ServiceMeetings & Training
Supplies
Maintenance & Repair
Contractual ServicesPayroll Expenses
FY
2
023
FY20
2
4
FY
2
0
2
5
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expense Objects
Payroll Expenses $0 $132,392 $146,299 $155,917 6.6%
Town of Fountain Hills | Budget Book 2025 Page 225
Dues & Memberships
Dues & Memberships $0 $466 $0 $500 N/A
Meetings & Training
Meetings & Training $0 $1,827 $1,000 $1,000 0%
Maintenance & Repair
Maintenance & Repair $0 $29,003 $30,310 $30,310 0%
Contractual Services
Contractual Services $0 $62,564 $47,917 $49,217 2.7%
Supplies
Supplies $0 $396 $1,000 $1,000 0%
Equipment/Improvemen
Equipment/Improvemen $0 $1,495 $0 $0 0%
Internal Service
Internal Service $0 $1,112 $857 $857 0%
- Retain existing businesses and attract new ones
Supporting Task - Develop and promote an effective brand image to prospective businesses and residents
- 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
Town of Fountain Hills | Budget Book 2025 Page 226
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.
(5.72% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
25k
50k
75k
100k
125k
150k
175k
Town of Fountain Hills | Budget Book 2025 Page 227
Payroll Expenses (89.3%)Payrooll Exppenses (8899.3%%)Payroll Expenses (89.3%)
Maintenance & Repair (9.8%)Maintenancce &Reppair (99.88%%)Maintenance & Repair (9.8%)
Internal Service (0.6%)Internal Servicce(0.66%%)Internal Service (0.6%)
Meetings & Training (0.1%)Meetinggs&Training (0.1%%)Meetings & Training (0.1%)
Contractual Services (0.1%)CCoontracctual Servicces (0.1%%)Contractual Services (0.1%)
Mi
l
l
i
o
n
s
Dues & Memberships
Supplies
Equipment/Improvemen
Meetings & TrainingContractual Services
Internal ServiceMaintenance & Repair
Payroll Expenses
FY20
21
FY2022
FY
2023
FY
2
0
2
4
FY2025
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
$0.175
Expense Objects
Payroll Expenses $111,339 $113,516 $125,079 $133,148 6.5%
Town of Fountain Hills | Budget Book 2025 Page 228
Dues & Memberships
Dues & Memberships $0 $14,568 $0 $0 0%
Meetings & Training
Meetings & Training $219 $0 $200 $200 0%
Maintenance & Repair
Maintenance & Repair $0 $0 $14,570 $14,570 0%
Contractual Services
Contractual Services $184 $66 $200 $200 0%
Equipment/Improvemen
Equipment/Improvemen $810 $0 $0 $0 0%
Internal Service
Internal Service $897 $835 $917 $917 0%
Town of Fountain Hills | Budget Book 2025 Page 229
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.
(32.57% vs. prior year)
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0
50k
100k
150k
200k
250k
300k
350k
Town of Fountain Hills | Budget Book 2025 Page 230
Payroll Expenses (56.9%)PayroollExppenses(566.99%%)Payroll Expenses (56.9%)
Contractual Services (38.5%)CCoontracctual Servicces(3388.5%%)Contractual Services (38.5%)
Maintenance & Repair (2%)Maintenancce &Reppair (2%)Maintenance & Repair (2%)
Meetings & Training (1.6%)Meetings &Trainingg (1.6%%)Meetings & Training (1.6%)
Internal Service (0.5%)Internal Servicce (0.5%%)Internal Service (0.5%)
Dues & Memberships (0.3%)Dues &MMembbershipps (0.33%%)Dues & Memberships (0.3%)
The Town will be holding a primary and general election for Mayoral and Council Member seats, which will required
increased expenditures for contractual services during Fiscal Year 2025.
Mi
l
l
i
o
n
s
Equipment/Improvemen
SuppliesDues & Memberships
Internal Service
Meetings & TrainingMaintenance & RepairContractual Services
Payroll Expenses
FY
2021
FY
2022
FY20
2
3
FY20
24
FY
2
0
2
5
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Town of Fountain Hills | Budget Book 2025 Page 231
Expense Objects
Payroll Expenses $187,625 $148,416 $162,825 $174,168 7%
Dues & Memberships
Dues & Memberships $215 $383 $950 $950 0%
Meetings & Training
Meetings & Training $310 $145 $4,824 $4,824 0%
Maintenance & Repair
Maintenance & Repair $6,210 $14,891 $6,000 $6,000 0%
Contractual Services
Contractual Services $11,233 $21,141 $54,080 $117,980 118.2%
Supplies
Supplies $2 $454 $695 $695 0%
Equipment/Improvemen
Equipment/Improvemen $0 $0 $50 $50 0%
Internal Service
Internal Service $1,840 $1,757 $1,614 $1,614 0%
Town of Fountain Hills | Budget Book 2025 Page 232
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.
(5.85% vs. prior year)
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025
0
100k
200k
300k
400k
500k
600k
Town of Fountain Hills | Budget Book 2025 Page 233
Payroll Expenses (96.4%)Payrooll Exppenses (96.44%%)Payroll Expenses (96.4%)
Meetings & Training (1.9%)Meetinggs &Training (1.99%%)Meetings & Training (1.9%)
Dues & Memberships (0.9%)Dues &MMembbershipps (0.9%%)Dues & Memberships (0.9%)
Internal Service (0.5%)Internal Servicce (0.5%%)Internal Service (0.5%)
Supplies (0.3%)Supppplies (0.3%%)Supplies (0.3%)
Maintenance & Repair (0.05%)MMaintenancce &Reppair (0.05%%)Maintenance & Repair (0.05%)
Mi
l
l
i
o
n
s
UtilitiesEquipment/Improvemen
Contractual ServicesMaintenance & Repair
Supplies
Internal ServiceDues & Memberships
Meetings & Training
Payroll Expenses
FY20
2
1
FY
2
0
2
2
FY
2
023
FY2024
FY
2
0
2
5
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Payroll Expenses $421,992 $529,864 $355,223 $375,646 5.7%
Town of Fountain Hills | Budget Book 2025 Page 234
Dues & Memberships
Dues & Memberships $2,068 $3,042 $3,000 $3,500 16.7%
Meetings & Training
Meetings & Training $5,311 $2,408 $6,615 $7,500 13.4%
Maintenance & Repair
Maintenance & Repair $4,228 $317 $200 $200 0%
Contractual Services
Contractual Services $55,377 $57 $80 $80 0%
Supplies
Supplies $1,137 $378 $1,410 $1,160 -17.7%
Equipment/Improvemen
Equipment/Improvemen $106 $0 $0 $0 0%
Internal Service
Internal Service $3,299 $2,051 $1,784 $1,784 0%
Town of Fountain Hills | Budget Book 2025 Page 235
- 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
- Promote the long-term {nancial health and stability of the Town
Supporting Task - Utilize the services of an experienced grant researcher and writer
- 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
Town of Fountain Hills | Budget Book 2025 Page 236
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.
(-26.10% vs. prior year)
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0
1M
2M
3M
4M
5M
6M
Town of Fountain Hills | Budget Book 2025 Page 237
General Fund (98.1%)GeneralFundd(9988.1%%)General Fund (98.1%)
Technology Repl Fund (1.9%)TecchnoolooggyReppl Fundd (1.99%%)Technology Repl Fund (1.9%)
Slowing revenue growth and increased spending for cost-of-living adjustments for staff resulted in a lower contingency
amount within the General Government Department for Fiscal Year 2025. The Town also did not budget any expenditures
within the Vehicle/Equipment Replacement Fund. These changes resulted in the decrease in Fiscal Year 2025 budgeted
expenditures.
Mi
l
l
i
o
n
s
Vehicle/Equip Repl Fund
Technology Repl Fund
General Fund
FY
2
0
2
1
FY
2022
FY20
2
3
FY20
24
FY
2
025
$0
$1
$2
$3
$4
General Fund $884,814 $614,144 $3,238,088 $2,532,053 -21.8%
Town of Fountain Hills | Budget Book 2025 Page 238
Technology Repl Fund $43,971 $28,936 $50,000 $50,000 0%
Vehicle/Equip Repl Fund $80,580 $39,602 $205,700 $0 -100%
Town of Fountain Hills | Budget Book 2025 Page 239
Contingency (68.8%)CCoontinggenccy(6688.88%%)Contingency (68.8%)
Contractual Services (26.3%)CCoontracctualServicces (266.33%%)Contractual Services (26.3%)
Dues & Memberships (1.8%)Dues &MMembbershipps (1.88%%)Dues & Memberships (1.8%)
Equipment/Improvemen (1.7%)Eqquippment/Impproovemen (1.7%%)Equipment/Improvemen (1.7%)
Utilities (1%)Utilities (1%%)Utilities (1%)
Supplies (0.2%)Supppplies (0.2%%)Supplies (0.2%)
Mi
l
l
i
o
n
s
Internal ServiceCapital Expenditures
Damages/Vandalism
Meetings & Training
Maintenance & RepairSuppliesUtilities
Equipment/Improvemen
Dues & MembershipsContractual Services
Contingency
FY
2021
FY
2
0
2
2
FY2023
FY
2
0
2
4
FY
2
025
$0
$1
$2
$3
$4
$-1
Expense Objects
Dues & Memberships
Town of Fountain Hills | Budget Book 2025 Page 240
Dues & Memberships $44,840 $44,279 $45,987 $46,038 0.1%
Meetings & Training
Meetings & Training $0 $0 $1,740 $1,740 0%
Maintenance & Repair
Maintenance & Repair $134,532 $1,747 $6,000 $6,000 0%
Utilities
Utilities $24,085 $20,523 $25,000 $25,000 0%
Contractual Services
Contractual Services $675,505 $538,743 $625,002 $679,717 8.8%
Supplies
Supplies $7,678 $8,562 $6,305 $6,305 0%
Equipment/Improvemen
Equipment/Improvemen $43,971 $31,960 $45,000 $45,000 0%
Damages/Vandalism
Damages/Vandalism $400 $0 $0 $0 0%
Internal Service
Internal Service -$2,226 -$2,735 -$4,288 -$4,288 0%
Contingency
Contingency $0 $0 $2,537,342 $1,776,541 -30%
Capital Expenditures
Capital Expenditures $80,580 $39,602 $205,700 $0 -100%
Town of Fountain Hills | Budget Book 2025 Page 241
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.
Town of Fountain Hills | Budget Book 2025 Page 242
(5.25% vs. prior year)
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0
100k
200k
300k
400k
500k
600k
700k
Town of Fountain Hills | Budget Book 2025 Page 243
General Fund (90.9%)GeneralFundd(990.99%%)General Fund (90.9%)
Special Revenue Funds (9.1%)SppeccialRRevenueFundds (99.1%%)Special Revenue Funds (9.1%)
Mil
l
i
o
n
s
Special Revenue Funds
General Fund
FY2
0
2
1
FY2
022
FY2023
FY2024
FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
General Fund $408,115 $426,770 $495,409 $526,374 6.3%
Special Revenue Funds $19,495 $15,929 $54,600 $52,500 -3.8%
Town of Fountain Hills | Budget Book 2025 Page 244
Payroll Expenses (83.1%)PayroollExppenses(883.1%%)Payroll Expenses (83.1%)
Contingency (8.6%)CCoontingenccy(88.66%%)Contingency (8.6%)
Contractual Services (3.2%)CCoontracctual Servicces (3.2%%)Contractual Services (3.2%)
Maintenance & Repair (1.7%)MMaintenancce &Reppair(1.7%%)Maintenance & Repair (1.7%)
Meetings & Training (1.5%)MMeetings &Trainingg (1.5%%)Meetings & Training (1.5%)
Supplies (0.7%)Supppplies (0.7%%)Supplies (0.7%)
Mi
l
l
i
o
n
s
Capital Expenditures
Dues & Memberships
Equipment/Improvemen
Internal ServiceSupplies
Meetings & Training
Maintenance & Repair
Contractual ServicesContingency
Payroll Expenses
FY20
2
1
FY
2
0
2
2
FY
2
023
FY2024
FY
2
0
2
5
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Expense Objects
Payroll Expenses $379,487 $393,147 $445,662 $480,762 7.9%
Town of Fountain Hills | Budget Book 2025 Page 245
Dues & Memberships
Dues & Memberships $1,329 $2,716 $677 $677 0%
Meetings & Training
Meetings & Training $1,132 $1,232 $8,405 $8,405 0%
Maintenance & Repair
Maintenance & Repair $5,592 $2,610 $11,610 $10,010 -13.8%
Contractual Services
Contractual Services $10,645 $11,390 $22,616 $18,481 -18.3%
Supplies
Supplies $5,053 $5,660 $3,939 $3,939 0%
Equipment/Improvemen
Equipment/Improvemen $7,431 $21,651 $3,260 $2,760 -15.3%
Internal Service
Internal Service $3,747 $4,292 $3,840 $3,840 0%
Contingency
Contingency $0 $0 $50,000 $50,000 0%
Capital Expenditures
Capital Expenditures $13,196 $0 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 246
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.
Town of Fountain Hills | Budget Book 2025 Page 247
(8.97% vs. prior year)
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0
5M
10M
15M
20M
Town of Fountain Hills | Budget Book 2025 Page 248
Streets Fund (42.6%)StreetsFundd(442.66%)Streets Fund (42.6%)
Capital Projects (41.4%)CCappital Proojeccts (441.4%%)Capital Projects (41.4%)
General Fund (10.2%)GeneralFundd(10.2%%)General Fund (10.2%)
Internal Service Funds (3.3%)Internal Servicce Fundds(33.3%%)Internal Service Funds (3.3%)
Environmental Fund (2.4%)Enviroonmental Fundd (2.4%%)Environmental Fund (2.4%)
Mil
l
i
o
n
s
Environmental FundInternal Service FundsGeneral Fund
Capital ProjectsStreets Fund
FY2
021
FY 2022
FY2023
FY2
0
2
4
FY2
0
2
5
$0
$5
$10
$15
$20
The Public Works Department has more planned Capital Projects for Fiscal Year 2025 compared to the prior year, which
resulted in increased budgeted expenditures.
General Fund $1,125,503 $1,336,419 $1,642,802 $1,702,310 3.6%
Capital Projects $1,546,559 $2,157,591 $5,308,231 $6,885,000 29.7%
Town of Fountain Hills | Budget Book 2025 Page 249
Streets Fund $3,268,623 $5,054,003 $7,048,280 $7,087,540 0.6%
Environmental Fund $611,382 $386,571 $627,024 $404,804 -35.4%
Internal Service Funds $867,619 $781,979 $634,000 $550,000 -13.2%
Capital Expenditures (41.4%)CCappital Exppendditures (441.44%%)Capital Expenditures (41.4%)
Maintenance & Repair (35.4%)Maintenancce &RReppair (35.44%%)Maintenance & Repair (35.4%)
Payroll Expenses (9.5%)Payrooll Exppenses(99.5%%)Payroll Expenses (9.5%)
Contractual Services (6.3%)CCoontracctual Serviccess(66.3%%)Contractual Services (6.3%)
Contingency (3.9%)CCoontingenccy (3.99%%)Contingency (3.9%)
Utilities (2%)Utilities (2%%)Utilities (2%)
Internal Service (0.5%)Internal Servicce (0.5%%)Internal Service (0.5%)
Supplies (0.4%)Supppplies (0.44%%)Supplies (0.4%)
Damages/Vandalism (0.2%)Damagges/Vanddalism (0.2%%)Damages/Vandalism (0.2%)
Town of Fountain Hills | Budget Book 2025 Page 250
Mi
l
l
i
o
n
s
Meetings & Training
Equipment/Improvemen
Dues & Memberships
Damages/Vandalism
Supplies
Internal ServiceUtilitiesContingencyContractual Services
Payroll Expenses
Maintenance & RepairCapital Expenditures
FY2021
FY
2
0
2
2
FY20
2
3
FY
2
024
FY2025
$0
$5
$10
$15
$20
Expense Objects
Payroll Expenses $1,127,888 $1,274,009 $1,473,746 $1,577,624 7%
Dues & Memberships
Dues & Memberships $12,364 $12,751 $28,225 $21,975 -22.1%
Meetings & Training
Meetings & Training $1,065 $2,527 $8,015 $9,490 18.4%
Maintenance & Repair
Maintenance & Repair $2,714,711 $4,517,937 $6,027,583 $5,879,083 -2.5%
Utilities
Utilities $365,137 $398,666 $334,863 $339,113 1.3%
Contractual Services
Contractual Services $755,393 $956,140 $1,055,816 $1,053,511 -0.2%
Town of Fountain Hills | Budget Book 2025 Page 251
Supplies
Supplies $33,474 $35,693 $62,493 $61,993 -0.8%
Equipment/Improvemen
Equipment/Improvemen $662,714 $251,376 $97,350 $21,850 -77.6%
Damages/Vandalism
Damages/Vandalism $13,214 $38,924 $40,900 $40,900 0%
Internal Service
Internal Service $81,844 $82,499 $89,115 $89,115 0%
Contingency
Contingency $0 $0 $650,000 $650,000 0%
Capital Expenditures
Capital Expenditures $1,651,882 $2,146,042 $5,392,231 $6,885,000 27.7%
Town of Fountain Hills | Budget Book 2025 Page 252
- 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
- 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
- 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
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 2025 Page 253
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.
Town of Fountain Hills | Budget Book 2025 Page 254
(19.73% vs. prior year)
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0
500k
1,000k
1,500k
2,000k
Town of Fountain Hills | Budget Book 2025 Page 255
Payroll Expenses (79.5%)Payrooll Exppenses (799.5%%)Payroll Expenses (79.5%)
Contingency (6.3%)CCoontinggenccy (66.3%%)Contingency (6.3%)
Contractual Services (4.5%)CCoontracctual Servicces(44.5%%)Contractual Services (4.5%)
Maintenance & Repair (3.2%)MMaintenancce &Repair (3.2%%)Maintenance & Repair (3.2%)
Capital Expenditures (2.5%)CCappital Exppendditures (2.5%%)Capital Expenditures (2.5%)
Internal Service (1.3%)Internal Servicce (1.33%%)Internal Service (1.3%)
Meetings & Training (1.2%)MMeetinggs &Trainingg (1.2%%)Meetings & Training (1.2%)
Supplies (0.7%)Supppplies (0.7%)Supplies (0.7%)
Dues & Memberships (0.4%)Dues &MMembbershipps(0.44%%)Dues & Memberships (0.4%)
Mi
l
l
i
o
n
s
Equipment/ImprovemenUtilitiesDues & Memberships
Supplies
Meetings & TrainingInternal ServiceCapital Expenditures
Maintenance & Repair
Contractual ServicesContingency
Payroll Expenses
FY
2
0
2
1
FY
2
0
2
2
FY20
2
3
FY20
24
FY
2
0
2
5
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
$1.75
The Town Council authorized another Senior Building Inspector position during the Fiscal Year 2025 budget adoption, which
increased budgeted expenditures for the Development Services Department.
Town of Fountain Hills | Budget Book 2025 Page 256
Expense Objects
Payroll Expenses $898,156 $993,849 $1,065,074 $1,254,608 17.8%
Dues & Memberships
Dues & Memberships $5,637 $3,199 $3,773 $5,773 53%
Meetings & Training
Meetings & Training $3,958 $3,660 $18,230 $18,230 0%
Maintenance & Repair
Maintenance & Repair $65,945 $40,375 $43,559 $50,759 16.5%
Utilities
Utilities $7,391 $9,100 $5,040 $5,040 0%
Contractual Services
Contractual Services $45,334 $147,851 $49,074 $70,574 43.8%
Supplies
Supplies $4,166 $2,926 $11,260 $11,260 0%
Equipment/Improvemen
Equipment/Improvemen $1,241 $774 $2,800 $2,800 0%
Internal Service
Internal Service $20,698 $19,966 $19,853 $19,853 0%
Contingency
Contingency $0 $0 $100,000 $100,000 0%
Capital Expenditures
Capital Expenditures $0 $0 $40,000 N/A
Town of Fountain Hills | Budget Book 2025 Page 257
- Retain existing businesses and attract new ones
Supporting Task - Identify ways to streamline the building permit process
- 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
- 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
Town of Fountain Hills | Budget Book 2025 Page 258
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.
Town of Fountain Hills | Budget Book 2025 Page 259
(10.50% vs. prior year)
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0
2M
4M
6M
8M
Town of Fountain Hills | Budget Book 2025 Page 260
General Fund (72.8%)General Fundd (72.88%)General Fund (72.8%)
Capital Projects Fund (26.5%)CCapitalProojeccts Fundd (266.5%%)Capital Projects Fund (26.5%)
Public Art Fund (0.7%)Pubblicc ArtFundd(0.7%%)Public Art Fund (0.7%)
Mil
l
i
o
n
s
Park/Rec Dev FeePublic Art FundCapital Projects Fund
General Fund
FY2
0
2
1
FY2
0
2
2
FY2023
FY2
0
2
4
FY 2025
$0
$1
$2
$3
$4
$5
$6
$7
General Fund $3,095,977 $3,303,758 $3,898,569 $4,202,955 7.8%
Capital Projects Fund $2,034,285 $2,231,601 $1,285,700 $1,530,000 19%
Park/Rec Dev Fee $0 $275,000 $0 $0 0%
Public Art Fund $22,468 $23,756 $41,761 $41,761 0%
Town of Fountain Hills | Budget Book 2025 Page 261
Payroll Expenses (36.9%)Payyrooll Exppenses (3366.99%%)Payroll Expenses (36.9%)
Capital Expenditures (26.8%)CCappitalExppendditures (266.88%%)Capital Expenditures (26.8%)
Contractual Services (14.8%)Coontracctual Servicces (144.88%%)Contractual Services (14.8%)
Maintenance & Repair (7.3%)MMaintenancce &Reppair (7.33%%)Maintenance & Repair (7.3%)
Utilities (6.8%)Utilities (6.88%%)Utilities (6.8%)
Supplies (4.8%)Supppplies (44.88%%)Supplies (4.8%)
Internal Service (1.3%)InternalServicce(1.33%%)Internal Service (1.3%)
Contingency (0.6%)CCoontinggenccyy (0.66%%)Contingency (0.6%)
Meetings & Training (0.5%)MMeetinggs&Trainingg (0.5%%)Meetings & Training (0.5%)
Mi
l
l
i
o
n
s
Transfers OutDamages/Vandalism
Dues & Memberships
Equipment/Improvemen
Meetings & Training
Contingency
Internal ServiceSupplies
UtilitiesMaintenance & Repair
Contractual ServicesCapital Expenditures
Payroll Expenses
FY
2
021
FY
2
022
FY20
23
FY2024
FY2025
$0
$1
$2
$3
$4
$5
$6
$7
Town of Fountain Hills | Budget Book 2025 Page 262
The Community Services Department has more planned Capital Projects for Fiscal Year 2025 compared to the prior year,
which resulted in increased budgeted expenditures. Further, additional expenditures were budgeted for ongoing
maintenance & repair at the Town's parks.
Expense Objects
Payroll Expenses $1,566,119 $1,667,818 $1,972,598 $2,129,273 7.9%
Dues & Memberships
Dues & Memberships $4,105 $5,436 $5,920 $6,020 1.7%
Meetings & Training
Meetings & Training $18,733 $18,028 $24,087 $28,987 20.3%
Maintenance & Repair
Maintenance & Repair $300,204 $308,724 $262,192 $418,692 59.7%
Utilities
Utilities $333,092 $337,342 $391,096 $391,319 0.1%
Contractual Services
Contractual Services $539,147 $541,187 $830,985 $853,758 2.7%
Supplies
Supplies $170,564 $188,222 $268,301 $276,516 3.1%
Equipment/Improvemen
Equipment/Improvemen $56,290 $106,851 $56,050 $11,050 -80.3%
Damages/Vandalism
Damages/Vandalism $11,563 $3,532 $2,100 $2,100 0%
Internal Service
Internal Service $69,870 $72,463 $76,001 $76,001 0%
Town of Fountain Hills | Budget Book 2025 Page 263
Transfers Out
Transfers Out $0 $275,000 $0 $0 0%
Contingency
Contingency $0 $0 $35,000 $35,000 0%
Capital Expenditures
Capital Expenditures $2,083,042 $2,309,512 $1,301,700 $1,546,000 18.8%
- 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
- 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
- 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
Town of Fountain Hills | Budget Book 2025 Page 264
Fire Chief
The Town of Fountain Hills Fire Department transitioned from a contracted vendor to in-house {re department in
Fiscal Year 2024. Fiscal Year 2025 will commence the {rst full {scal year of Town-adminstered Fire and Emergency
Medical Services for its citizens under the direction of Fire Chief Dave Ott.
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.
Town of Fountain Hills | Budget Book 2025 Page 265
(1.88% vs. prior year)
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0
1M
2M
3M
4M
5M
6M
Town of Fountain Hills | Budget Book 2025 Page 266
Payroll Expenses (75.2%)PayroollExppenses(75.2%%)Payroll Expenses (75.2%)
Contractual Services (6.1%)CCoontracctualServicces (66.1%%)Contractual Services (6.1%)
Contingency (5.5%)CCoontinggenccyy (5.5%%)Contingency (5.5%)
Equipment/Improvemen (4%)Eqquippment/Impproovemen(44%%)Equipment/Improvemen (4%)
Internal Service (3.8%)Internal Servicce (33.88%%)Internal Service (3.8%)
Utilities (1.8%)Utilities (1.88%)Utilities (1.8%)
Maintenance & Repair (1.8%)MMaintenancce&RReppair (1.88%%)Maintenance & Repair (1.8%)
Supplies (1.3%)Supppplies (1.33%%)Supplies (1.3%)
Meetings & Training (0.4%)Meetings &Trainingg (0.44%%)Meetings & Training (0.4%)
Mi
l
l
i
o
n
s
Capital ExpendituresDues & MembershipsMeetings & Training
Supplies
Maintenance & Repair
UtilitiesInternal Service
Equipment/Improvemen
ContingencyContractual Services
Payroll Expenses
FY
2
021
FY
2
022
FY20
23
FY2024
FY2025
$0
$1
$2
$3
$4
$5
$6
Expense Objects
Payroll Expenses $0 $0 $2,262,906 $4,284,876 89.4%
Town of Fountain Hills | Budget Book 2025 Page 267
Dues & Memberships
Dues & Memberships $390 $500 $13,500 $8,000 -40.7%
Meetings & Training
Meetings & Training $245 $1,940 $15,450 $20,200 30.7%
Maintenance & Repair
Maintenance & Repair $53,869 $40,045 $83,110 $103,110 24.1%
Utilities
Utilities $37,502 $48,635 $50,040 $103,795 107.4%
Contractual Services
Contractual Services $792,723 $705,152 $2,217,831 $345,040 -84.4%
Supplies
Supplies $12,326 $11,149 $58,555 $72,855 24.4%
Equipment/Improvemen
Equipment/Improvemen $30,318 $21,561 $361,950 $230,500 -36.3%
Internal Service
Internal Service $199,561 $205,262 $214,243 $214,243 0%
Contingency
Contingency $0 $0 $312,240 $312,240 0%
Capital Expenditures
Capital Expenditures $0 $56,945 $0 $0 0%
Town of Fountain Hills | Budget Book 2025 Page 268
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, nineteen deputies and six sergeants are assigned to patrol. In addition, one deputy is assigned as the School
Resource Of{cer.
Town of Fountain Hills | Budget Book 2025 Page 269
(-2.26% vs. prior year)
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0
2M
4M
6M
8M
Town of Fountain Hills | Budget Book 2025 Page 270
Contractual Services (99.8%)CCoontracctual Servicces(999.88%%)Contractual Services (99.8%)
Damages/Vandalism (0.2%)Damages/Vanddalism (0.2%%)Damages/Vandalism (0.2%)
Maintenance & Repair (0.02%)MMaintenancce &RReppair (0.02%%)Maintenance & Repair (0.02%)
Supplies (0.001%)Supppplies (0.001%%)Supplies (0.001%)
Mi
l
l
i
o
n
s
Supplies
Maintenance & RepairDamages/Vandalism
Contractual Services
FY
2
0
2
1
FY2022
FY2023
FY
2
0
2
4
FY
2025
$0
$1
$2
$3
$4
$5
$6
$7
Expense Objects
Maintenance & Repair
Town of Fountain Hills | Budget Book 2025 Page 271
Maintenance & Repair $0 $0 $1,296 $1,296 0%
Contractual Services
Contractual Services $4,044,580 $4,574,193 $6,377,259 $6,232,580 -2.3%
Supplies
Supplies $0 $0 $40 $40 0%
Damages/Vandalism
Damages/Vandalism $0 $0 $10,000 $10,000 0%
Town of Fountain Hills | Budget Book 2025 Page 272
Town of Fountain Hills | Budget Book 2025 Page 273
The total cost to the Capital Project's fund balance will be $5.8M with the remainder provided by other Town Funds or external
federal and state grants.
TOTAL $8,415,000.00
Community Services (18%) $1,530,000.00
Public Works (82%) $6,885,000.00
TOTAL $8,415,000.00
Capital Project Fund (600) (69%) $5,812,500.00
Parks Development Fee Fund (740) (11%) $950,000.00
Special Revenue (400) (20%) $1,652,500.00
TOTAL $8,415,000.00
Capital Costs (100%) $8,415,000.00
Town of Fountain Hills | Budget Book 2025 Page 274
The Avenue Linear Park has been a central focus for the downtown area. It is the desire of the groups that own businesses
in the area for the park to have more shaded sitting areas in hopes that prospective clients will stay longer and visit...
Pickleball is the fastest growing sport in the United States. It is also the fastest growing sport in Fountain Hills. The town
built the {rst town owned courts two years ago and they were an instant success. Four Peaks Park...
Golden Eagle Park is one of the Town's most used parks. Since 2015 the parks department has replaced two thirds of the
playground. The remaining third of the playground was installed 25 years ago. It is long passed its useful...
The Panorama Drive Storm Drain Project was completed in FY23, That project addressed the low-lying, Town-owned,
parcel of land at the southeast corner of Panorama Drive and El Lago Boulevard by {lling and leveling the land. For the
last...
Pleasantville Park is a town-owned property that is about one acre in size on the corner of Bainbridge and Golden Eagle
Blvd. It has been designated as a future park in the Community Services Master Plan. Staff is recommending using...
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...
Town of Fountain Hills | Budget Book 2025 Page 275
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...
This is a multi-year project that will address storm water related issues within the Courtside Villas development. For
FY25, design and installation of a new catch basin on Love Court with a new connecting storm pipe through an existing...
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...
This project will design and construct drainage channel improvements, including modi{cation of trash racks on Golden
Eagle dam inlets, construction of |oodwalls, sediment drop basins, grouted riprap, irrigation & electrical relocation,...
The Town owns and maintains 10,000 linear feet of guardrail. Due to Federal guidelines changing in 2014, several segments
of pre and post-incorporation guardrail are no longer in compliance with Federal highway standards. In 2022, an
assessment of...
This project is an annual program which will improve low-|ow roadway crossings at Washes throughout the Town. There
are approximately 30 of these crossings within the Town, and this program will include design and construction of pipes,...
This project will design and construct pedestrian crosswalks and associated signage where appropriate town-wide. In
addition to the crosswalk striping, ADA-compliant curb ramps and refuge islands will be constructed where it is...
This project will design and construct the {rst phase of the 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...
The widening of Shea Boulevard between Palisades Boulevard and Technology Drive began several years ago, and is being
completed in phases. Currently, there is a separate project (Phase 1) that is completing construction on 1 additional...
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...
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 of Fountain Hills | Budget Book 2025 Page 276
This project will construct Town-wide stormwater infrastructure maintenance and repair, including pipe cleaning,
inspecting, maintenance and treatments, and installation of pipe linings.
This project will fabricate and install way-{nding signs at strategic locations throughout the Town to help direct visitors to
public amenities, parks, lodging and business areas. During FY23, an engineering {rm performed structural calculations...
Town of Fountain Hills | Budget Book 2025 Page 277
Town of Fountain Hills | Budget Book 2025 Page 278
Town of Fountain Hills | Budget Book 2025 Page 279
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...
This is a multi-year project that will address storm water related issues within the Courtside Villas development. For
FY25, design and installation of a new catch basin on Love Court with a new connecting storm pipe through an existing...
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...
This project will design and construct drainage channel improvements, including modi{cation of trash racks on Golden
Eagle dam inlets, construction of |oodwalls, sediment drop basins, grouted riprap, irrigation & electrical relocation,...
The Town owns and maintains 10,000 linear feet of guardrail. Due to Federal guidelines changing in 2014, several segments
of pre and post-incorporation guardrail are no longer in compliance with Federal highway standards. In 2022, an
assessment of...
This project is an annual program which will improve low-|ow roadway crossings at Washes throughout the Town. There
are approximately 30 of these crossings within the Town, and this program will include design and construction of pipes,...
This project will design and construct pedestrian crosswalks and associated signage where appropriate town-wide. In
addition to the crosswalk striping, ADA-compliant curb ramps and refuge islands will be constructed where it is...
This project will design and construct the {rst phase of the 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...
The widening of Shea Boulevard between Palisades Boulevard and Technology Drive began several years ago, and is being
completed in phases. Currently, there is a separate project (Phase 1) that is completing construction on 1 additional...
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...
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 of Fountain Hills | Budget Book 2025 Page 280
This project will construct Town-wide stormwater infrastructure maintenance and repair, including pipe cleaning,
inspecting, maintenance and treatments, and installation of pipe linings.
This project will fabricate and install way-{nding signs at strategic locations throughout the Town to help direct visitors to
public amenities, parks, lodging and business areas. During FY23, an engineering {rm performed structural calculations...
The Avenue Linear Park has been a central focus for the downtown area. It is the desire of the groups that own businesses
in the area for the park to have more shaded sitting areas in hopes that prospective clients will stay longer and visit...
Pickleball is the fastest growing sport in the United States. It is also the fastest growing sport in Fountain Hills. The town
built the {rst town owned courts two years ago and they were an instant success. Four Peaks Park...
Golden Eagle Park is one of the Town's most used parks. Since 2015 the parks department has replaced two thirds of the
playground. The remaining third of the playground was installed 25 years ago. It is long passed its useful...
The Panorama Drive Storm Drain Project was completed in FY23, That project addressed the low-lying, Town-owned,
parcel of land at the southeast corner of Panorama Drive and El Lago Boulevard by {lling and leveling the land. For the
last...
Pleasantville Park is a town-owned property that is about one acre in size on the corner of Bainbridge and Golden Eagle
Blvd. It has been designated as a future park in the Community Services Master Plan. Staff is recommending using...
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...
Town of Fountain Hills | Budget Book 2025 Page 281
Town of Fountain Hills | Budget Book 2025 Page 282
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. As of Fiscal Year 2024 year-end, the Town continues to not have any outstanding debt.
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.
Debt limit $ 35,603,580 $ 37,800,780 $ 40,238,671 $ 49,892,806
Total applicable to limit 0 0 0 0
Legal debt margin $ 35,603,580 $37,800,780 $ 40,238,671 $ 49,892,806
Total net debt applicable to the limit
as a percentage of debt limit - - - -
Debt limit $ 118,678,601 $ 126,002,599 $ 134,128,903 $ 166,309,355
Total applicable to limit 0 0 0 0
Legal debt margin $ 118,678,601 $ 126,002,599 $ 134,128,903 $ 166,309,355
Total net debt applicable to the limit
as a percentage of debt limit - - - -
Net Assessed Full Cash Value $ 593,393,005 $ 630,012,994 $ 670,644,516 $ 831,546,774
Town of Fountain Hills | Budget Book 2025 Page 283
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 2025.
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.
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 2025.
Town of Fountain Hills | Budget Book 2025 Page 284
Town of Fountain Hills | Budget Book 2025 Page 285
Town of Fountain Hills | Budget Book 2025 Page 286
Town of Fountain Hills | Budget Book 2025 Page 287
Deputy Town Manager/Community Services Director $ 146,015 $ 208,801
Deputy Town Manager/Administrative Services Director146,015 208,801
Chief Financial Of{cer 146,015 208,801
Public Works Director 136,466 195,146
Development Services Director 136,466 195,146
Town Clerk 127,538 182,379
Community Services Director 127,538 182,379
Economic Development Director 127,538 182,379
Chief Technology Administrator 121,336 173,510
Town Engineer 119,600 171,028
Community Relations Director 119,600 171,028
Assistant Town Engineer 101,666 145,382
Court Administrator 99,878 142,826
Chief Building Of{cial/Plans Examiner 88,353 126,345
Recreation Manager 87,279 124,809
Parks Superintendent 87,279 124,809
Community Center Manager 87,279 124,809
Senior Accountant 87,279 124,809
Procurement Administrator 87,279 124,809
Streets Superintendent 86,499 123,694
Senior Planner 86,145 123,187
Human Resources Analyst 76,285 109,088
Facilities Supervisor 75,358 107,762
Senior Recreation Program Coordinator 75,358 107,762
Volunteer Supervisor 75,358 107,762
Parks Supervisor 75,358 107,762
Executive Assistant to Town Manager/Council 72,471 103,634
Management Analyst 72,286 103,369
Accountant 66,895 95,660
Court Operations Coordinator 66,895 95,660
Community Center Program Coordinator 66,895 95,660
Operations Coordinator - Community Center 66,895 95,660
Recreation Program Coordinator 66,895 95,660
Senior Code Enforcement Of{cer 66,895 95,660
Town of Fountain Hills | Budget Book 2025 Page 288
Senior Building Inspector $ 35.79 $ 51.18
Information Technology Support Specialist 34.99 50.04
GIS Technician/CAD Operator 34.15 48.83
Civil Engineer Inspector 31.32 44.79
Bene{ts and Payroll Specialist 29.39 42.03
Executive Assistant 27.83 39.80
Code Enforcement Of{cer 27.83 39.80
Senior Maintenance Technician 27.15 38.82
Senior Facilities Maintenance Technician 27.15 38.82
Park Operations Lead 27.15 38.82
Street Maintenance Technician II 25.11 35.91
Facilities Maintenance Technician 25.11 35.91
Building Permit Technician 24.45 34.96
Senior Court Clerk 23.83 34.08
Street Maintenance Technician 23.83 34.08
Administrative Assistant 23.83 34.08
Court Clerk 22.77 32.56
Financial Services Technician 22.77 32.56
Groundskeeper II 22.77 32.56
Customer Service Representative II 22.05 31.53
Community Center Assistant 21.56 30.83
Lead Park Attendant 21.56 30.83
Lead Operations Support Worker 21.56 30.83
Customer Service Representative I 19.65 28.10
Recreation Assistant 19.19 27.44
Operations Support Worker 19.19 27.44
Park Attendant 19.19 27.44
Custodian 17.73 25.35
Town of Fountain Hills | Budget Book 2025 Page 289
Town of Fountain Hills | Budget Book 2025 Page 290
Pro/Con Argument Fee $100.00 per request
Campaign Finance - Late Filing Fee $10.00 per business day
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
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
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 $30.00 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
Town of Fountain Hills | Budget Book 2025 Page 291
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
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
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 $25.00 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
Resident $30.00 per year
Non - Resident $45.00 per year
Town of Fountain Hills | Budget Book 2025 Page 292
Special Event Permits - Food/Event Vendors
Application Fee $500.00based 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
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 2025 Page 293
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)
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 2025 Page 294
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
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
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 2025 Page 295
Area with A/C $585.00 for 3,000 square feet
plus $0.20 per square foot
thereafter
CoveredArea(non-A/C) $275.00for3,000squarefeet
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.
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.)
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 2025 Page 296
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
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
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
Inter-Agency Educational Charges Actual Cost pre-paid
Fire Dept Personnel - 4 hour minimum $52.00 per hour
Inspection fee $340.00 per hour
Reinspection fee $340.00 per inspection
Notarization $2.00 per request
Af{xTownSeal $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
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
Town of Fountain Hills | Budget Book 2025 Page 297
License Report (Non - Commercial Use) $30.00 CD or hard copy
License Report (Commercial Use) $30.00 CD or hard copy
New Business License $50.00per application and
{rstyearfee-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 $250.00calendar 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
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
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 $50.00per SWF 6 - 20 sites
Town of Fountain Hills | Budget Book 2025 Page 298
Applications for new, replacement or modi{ed utility
poles NOT subject to zoning review
$750.00 per application
Applications for new, replacement or modi{ed utility
poles and collocation of wireless facilities subject to
zoning review
$1,000.00 per 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
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
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
Annual Registration Fee $250.00 per year
Base fee (per excavation) $250.00 Base fee
Trench cut fees:
Newlypavedoroverlayed0-1yrs. $55.00 perlinearfoot
Newly paved or overlayed 1 - 2 yrs. $45.00 per linear foot
Newlypavedoroverlayed2-3yrs. $35.00 perlinearfoot
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 sealed0-2years $4.00 perlinearfoot
Pavement replacement greater than 300 feet in
length
$2.50 per square yard
Utility Pit fees:
Newlypavedoroverlayed0-1yrs. $5.50 per square foot
Newly paved or overlayed 1 - 2 yrs. $4.50 per square foot
Newlypavedoroverlayed2-3yrs. $3.50 per square foot
Newly paved or overlayed 3 - 4 yrs. $2.50 per square foot
Town of Fountain Hills | Budget Book 2025 Page 299
Newly paved or overlayed 4 - 5 yrs. $1.50 per square foot
Newly paved or overlayed 5 - 6 yrs. $1.00 per square foot
Slurry or chip sealed0-2years $5.00 persquare 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
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 2025 Page 300
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
Fee, per sign $60.00 per request
Application Fee and Sign $300.00 per application
Charging Station Fee - 2 hour maximum $2.00 per hour
Town of Fountain Hills | Budget Book 2025 Page 301
Town of Fountain Hills | Budget Book 2025 Page 302
Town of Fountain Hills | Budget Book 2025 Page 303
Town of Fountain Hills | Budget Book 2025 Page 304
Town of Fountain Hills | Budget Book 2025 Page 305
Town of Fountain Hills | Budget Book 2025 Page 306
This requests information is generated from , Adopted Version.
Kevin Snipes, Community Services Director
07/01/2024
06/30/2025
Community Services
Capital Improvement
P3059
The Avenue Linear Park has been a central focus for the downtown area. It is the desire of the groups that own businesses in the area for
the park to have more shaded sitting areas in hopes that prospective clients will stay longer and visit area businesses. This will be a
multi-year park improvement similar to the ones done at Four Peaks Park that will include improving the parks' usability with this in
mind. Improvements will include new shade structures, picnic tables, replacing power outlets, eliminating the need for spider boxes,
and additional landscaping. Staff is recommending $200,000 for 3 years for a total of $600,000
Sissoo tree roots are very invasive and are causing lifting damage to the brick paver walkway down the center of the Avenue Linear Park.
This is creating trip hazards through the walkway that require many repairs yearly. Staff is recommending cutting the roots at the edge
of the walkway and installing a root barrier to help eliminate the root damage to the walkway. This request is for $35,000 to help mitigate
this issue.
Shade Canopies Spider Box
Improvement
Maintain current infrastructure and
prepare for emerging trends
Town of Fountain Hills | Budget Book 2025 Page 307
TOTAL $600,000.00
Construction (100%) $600,000.00
Town of Fountain Hills | Budget Book 2025 Page 308
TOTAL $600,000.00
Capital Project Fund (600) (100%)$600,000.00
Town of Fountain Hills | Budget Book 2025 Page 309
This requests information is generated from , Adopted Version.
Kevin Snipes, Community Services Director
07/01/2024
06/30/2025
Community Services
Capital Improvement
P3058
Pickleball is the fastest growing sport in the United States. It is also the fastest growing sport in Fountain Hills. The town built the {rst
town owned courts two years ago and they were an instant success. Four Peaks Park currently has three courts and the
recommendation is to build three more courts next to the original courts. Staff is recommending $180,000 to build the courts.
Court Location Pickleball
New Construction
Improve public health, well-being, and
safety of our community
Town of Fountain Hills | Budget Book 2025 Page 310
TOTAL $180,000.00
Construction (100%) $180,000.00
Town of Fountain Hills | Budget Book 2025 Page 311
TOTAL $180,000.00
Capital Project Fund (600) (100%)$180,000.00
Town of Fountain Hills | Budget Book 2025 Page 312
This requests information is generated from , Adopted Version.
Kevin Snipes, Community Services Director
07/01/2024
06/30/2025
Community Services
Capital Improvement
P3061
Golden Eagle Park is one of the Town's most used parks. Since 2015 the parks department has replaced two thirds of the playground.
The remaining third of the playground was installed 25 years ago. It is long passed its useful life expectancy and is now in need of
replacement. Getting parts for equipment that is this old is not possible because they are no longer being manufactured. Staff is
recommending $150,000 to replace the equipment that needs to be retired.
Playground
Improvement
Maintain current infrastructure and
prepare for emerging trends
Town of Fountain Hills | Budget Book 2025 Page 313
TOTAL $150,000.00
Construction (33%) $50,000.00
Equipment/Furnishings (67%) $100,000.00
Town of Fountain Hills | Budget Book 2025 Page 314
TOTAL $150,000.00
Capital Project Fund (600) (100%) $150,000.00
Town of Fountain Hills | Budget Book 2025 Page 315
This requests information is generated from , Adopted Version.
Kevin Snipes, Community Services Director
07/01/2024
06/30/2025
Community Services
Capital Improvement
P3057
The Panorama Drive Storm Drain Project was completed in FY23, That project addressed the low-lying, Town-owned, parcel of land at the
southeast corner of Panorama Drive and El Lago Boulevard by {lling and leveling the land. For the last year, this portion of land, which
measures approximately 600 feet long by 100 feet wide, (60,000 square feet) has not been unutilized. This project will design and
construct a 6-foot meandering sidewalk with native biophyllic landscaping on the property.
Panorama Drive and El Lago
Boulevard
New Construction
Improve public health, well-being, and
safety of our community
The restoration of this area to vegetation with a new sidewalk trail will protect the ecological system and provide an
invaluable resource for environmental bene{ts, including air {ltration and wildlife habitat.
Town of Fountain Hills | Budget Book 2025 Page 316
TOTAL $250,000.00
Construction (100%) $250,000.00
Town of Fountain Hills | Budget Book 2025 Page 317
TOTAL $250,000.00
Parks Development Fee Fund (740) (100%)$25
Town of Fountain Hills | Budget Book 2025 Page 318
TOTAL $2,000.00
Salaries/Bene{ts (100%) $2,000.00
Town of Fountain Hills | Budget Book 2025 Page 319
This requests information is generated from , Adopted Version.
Kevin Snipes, Community Services Director
07/01/2024
06/30/2025
Community Services
Capital Improvement
P3060
Pleasantville Park is a town-owned property that is about one acre in size on the corner of Bainbridge and Golden Eagle Blvd. It has
been designated as a future park in the Community Services Master Plan. Staff is recommending using development fees to pay for the
construction of the new park. The park location is approved by Dark Sky to be used by star gazers as well as being designed for classes
for yoga, Ti Chi, meditation and other small classes and events. It will also have a small trail with educational plant identi{cation. Staff is
requesting $700,000 for design and construction.
New Construction
Improve public health, well-being, and
safety of our community
Town of Fountain Hills | Budget Book 2025 Page 320
TOTAL $700,000.00
Construction (100%) $700,000.00
Town of Fountain Hills | Budget Book 2025 Page 321
TOTAL $700,000.00
Parks Development Fee Fund (740) (100%)$70
Town of Fountain Hills | Budget Book 2025 Page 322
This requests information is generated from , Adopted Version.
Kevin Snipes, Community Services Director
07/01/2023
06/30/2025
Community Services
Capital Improvement
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 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.
Maintain current infrastructure and prepare for emerging trends
Town of Fountain Hills | Budget Book 2025 Page 323
TOTAL $50,000.00
Construction (100%) $50,000.00
Town of Fountain Hills | Budget Book 2025 Page 324
TOTAL $50,000.00
Capital Project Fund (600) (100%) $50,000.00
Town of Fountain Hills | Budget Book 2025 Page 325
Town of Fountain Hills | Budget Book 2025 Page 326
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2022
06/30/2025
Public Works
Capital Improvement
F4037
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. Wet seals were applied to the storefront windows.
In FY24, Phase II improvements consisted of addressing the slope of the exterior slab adjacent to the O'Flynn Room on the northeast side
of the building, to change the direction of water |ow. Water now |ows away from the structure. A new storage room was erected as part
of the project.
In FY25, this proposed third phase of the Community Center Renovation will design and construct drainage systems to alleviate further
moisture intrusion into the building, by addressing the adjacent |at areas on the south and east sides of the facility.
Community Center Phase III
Improvement
Maintain current infrastructure and
prepare for emerging trends
Town of Fountain Hills | Budget Book 2025 Page 327
This construction will extend the life of the Community Center Facility, and will add resiliency to the structure.
TOTAL $500,000.00
Construction (90%) $450,000.00
Design (10%) $50,000.00
Town of Fountain Hills | Budget Book 2025 Page 328
TOTAL $500,000.00
Capital Project Fund (600) (100%)$500,000.00
Town of Fountain Hills | Budget Book 2025 Page 329
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2024
06/30/2029
Public Works
Capital Improvement
D6066
This is a multi-year project that will address storm water related issues within the Courtside Villas development. For FY25, design and
installation of a new catch basin on Love Court with a new connecting storm pipe through an existing easement will be constructed, and
will tie into an existing storm pipe in Tract F. The existing storm pipe will be replaced and upgraded, and this will ultimately tie into the
same system that Deuce Court drains into (the Deuce Court project was completed in FY23). Town staff will be applying for a Small
Project Assistance Program (SPAP) grant from the Flood Control District of Maricopa County to offset the project cost, with a 75%/25%
Flood Control District/Town share.
New Drainage Infrastructure
Improve public health, well-being, and
safety of our 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 within Courtside Villas during storm events, improving motorist safety.
Town of Fountain Hills | Budget Book 2025 Page 330
TOTAL $150,000.00
Construction (83%) $125,000.00
Design (17%) $25,000.00
Town of Fountain Hills | Budget Book 2025 Page 331
TOTAL $150,000.00
Capital Project Fund (600) (25%) $37,500.00
Special Revenue (400) (75%) $112,500.00
Town of Fountain Hills | Budget Book 2025 Page 332
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2024
06/30/2026
Public Works
Capital Improvement
D6067
This project will design and construct drainage improvements at the Fountain Hills Boulevard crossing of Legend Wash. This is currently
alow-|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
Fountain Hills Blvd / Legend
Wash Crossing Drainage
Improvements
Drainage Improvement
Improve public health, well-being, and
safety of our community
Town of Fountain Hills | Budget Book 2025 Page 333
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 diverting the |ow 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.
TOTAL $1,300,000.00
Construction (85%) $1,100,000.00
Design (15%) $200,000.00
Town of Fountain Hills | Budget Book 2025 Page 334
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 2025 Page 335
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
09/13/2018
06/30/2025
Public Works
Capital Improvement
D6057
This project will design and construct drainage channel improvements, including modi{cation of trash racks on Golden Eagle dam inlets,
construction of |oodwalls, sediment drop basins, grouted riprap, irrigation & electrical relocation, walking path reconstruction and
retaining wall construction.
The Town is the recipient of grant funding through the Small Projects Assistance Program of the Flood Control District of Maricopa
County (FCDMC). This grant funding will only be applied to the portion of the project that will improve the protection of the Golden
Eagle Dam and the downstream residences. The FCDMC will fund 75% of the design and construction cost, up to $500,000, through
June 30, 2023. The FCDMC estimated cost share is $90,750, with the Town match of $30,250, and is subject to change, maintaining the
75% / 25% FCDMC/Town proportional match.
Drainage Improvement
Long-term {nancial stability of community
infrastructure, environmental, and social
resources
The Golden Eagle impoundment area receives storm runoff from three washes - Ashbrook Wash, Bristol Wash and
Cloudburst Wash. The 100-year storm rainfall intensity values have increased in the northeastern area of Maricopa County.
Runoff values have increased, due to increased upstream development. Runoff time of concentration has accelerated, due to
increased upstream development. The net change as a result of noted changes above have increased the amount of|ow
Town of Fountain Hills | Budget Book 2025 Page 336
entering the impoundment area (this includes the park improvement areas, ball{elds, picnic ramada area, etc.) and requires
major modi{cations to the drainage courses. This project will reduce the risk of |ooding and damage to the ball{elds and
park amenities, which has occurred in the past.
TOTAL $3,000,000.00
Construction (100%) $3,000,000.00
Town of Fountain Hills | Budget Book 2025 Page 337
TOTAL $3,000,000.00
Capital Project Fund (600) (100%)$3,000,000.0
Town of Fountain Hills | Budget Book 2025 Page 338
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2022
06/30/2025
Public Works
Capital Improvement
S6068
The Town owns and maintains 10,000 linear feet of guardrail. Due to Federal guidelines changing in 2014, several segments of pre and
post-incorporation guardrail are no longer in compliance with Federal highway standards. In 2022, an assessment of the Town's
guardrails was performed, and this project will follow the recommendations of that assessment.
In FY25, Maricopa County is replacing their existing guardrail on McDowell Mountain Road up to Milepost 2, which is mechanically tied to
the Town's Guardrail south of that. The Town's 1,360 feet of guardrail on McDowell Mountain Road will be the initial focus of the Town's
guardrail replacement in FY25. Approximately 300 wooden posts need to be replaced.
Guardrail Replacement
Other
Improve public health, well-being, and safety of our community
With FHWA's change in guidelines for guardrail, Town staff would like to be proactive in implementing guardrail
improvements to meet FHWA and ADOT guidelines. Staff would like to seek HSIP and other applicable Grants to help with
the funding of guardrail upgrades. Currently, guardrail within the Town does not meet the FHWA 31" minimum height
requirements. ADOT's memo dated May 3, 2017 identi{ed existing guardrail 26.5" or lower in height shall be replaced when in
conjunction with major pavement or roadway improvements. Guardrail along Palisades does not meet the speci{cations
dictated in this ADOT memo, Palisades guardrail will be placed {rst on the priority list of guardrail upgrades. Staff is seeking
approval and funding to apply for Federal grants to help fund guardrail improvements in order to meet FHWA guidelines.
Town of Fountain Hills | Budget Book 2025 Page 339
TOTAL $285,000.00
Construction (100%) $285,000.00
Town of Fountain Hills | Budget Book 2025 Page 340
TOTAL $285,000.00
Capital Project Fund (600) (100%)$285,000.00
Town of Fountain Hills | Budget Book 2025 Page 341
TOTAL $4,000.00
Other Impact (100%) $4,000.00
Town of Fountain Hills | Budget Book 2025 Page 342
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2024
06/30/2025
Public Works
Capital Improvement
D6064
This project is an annual program which will improve low-|ow roadway crossings at Washes throughout the Town. There are
approximately 30 of these crossings within the Town, and this program will include design and construction of pipes, culverts or other
appropriate means to eliminate nuisance |ow laterally across the top of asphalt roads, and will reduce the depth of overtopping of roads
during heavy |ow events. This program is intended to address and improve each of the crossings over a 20-year period.
It is anticipated that the majority of these locations will meet criteria for potential grant funding from the Flood District of Maricopa
County, through their Small Project Assistance Program (SPAP). This grant funding is planned to offset the Town's cost of design and
construction of improvements.
Low Flow Crossing Low Flow Crossing
Drainage Improvement
Maintain current infrastructure and prepare for emerging trends
Addressing low-|ow crossings by allowing for the uninterrupted |ow of storm water below the road surface will reduce
maintenance costs and associated sediment deposition cleanup at these locations throughout the Town. During colder
months, the elimination of nuisance |ows across the top of the road will reduce the risk of freezing water on the surface and
increase the safety of drivers, bicyclists and pedestrians.
Town of Fountain Hills | Budget Book 2025 Page 343
TOTAL $1,000,000.00
Construction (75%) $750,000.00
Design (25%) $250,000.00
Town of Fountain Hills | Budget Book 2025 Page 344
TOTAL $1,000,000.00
Capital Project Fund (600) (85%) $850,000.00
Special Revenue (400) (15%) $150,000.00
Town of Fountain Hills | Budget Book 2025 Page 345
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2024
06/30/2025
Public Works
Capital Improvement
S7002
This project will design and construct pedestrian crosswalks and associated signage where appropriate town-wide. In addition to the
crosswalk striping, ADA-compliant curb ramps and refuge islands will be constructed where it is suitable.
Crosswalks in the Downtown area of Town will be the highest priority, followed by arterials, collectors and local roads.
Other
Improve public health, well-being, and safety of our community
Pedestrian crossings and proper signage alert motorists to the possible presence of pedestrians, increasing awareness. On
roadway facilities with higher traf{c volumes, number of lanes and speeds will require a combination of signs, markings, and
other enhancements to give the pedestrian(s) comfort while crossing.
Town of Fountain Hills | Budget Book 2025 Page 346
TOTAL $750,000.00
Construction (100%) $750,000.00
Town of Fountain Hills | Budget Book 2025 Page 347
TOTAL $750,000.00
Capital Project Fund (600) (100%)$750,000.00
Town of Fountain Hills | Budget Book 2025 Page 348
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2019
06/30/2025
Public Works
Capital Improvement
S7001
This project will design and construct the {rst phase of the 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.
The future Phases 2 and 3 of the project will widen Shea Boulevard between Fountain Hills Boulevard and Technology Drive.
Shea Blvd Widening Phase 1
New Road
Maintain current infrastructure and
prepare for emerging trends
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 2025 Page 349
TOTAL $1,500,000.00
Construction (100%) $1,500,000.00
Town of Fountain Hills | Budget Book 2025 Page 350
TOTAL $1,500,000.00
Capital Project Fund (600) (50%) $750,000.00
Special Revenue (400) (50%) $750,000.00
Town of Fountain Hills | Budget Book 2025 Page 351
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2024
06/30/2030
Public Works
Capital Improvement
S6058
The widening of Shea Boulevard between Palisades Boulevard and Technology Drive began several years ago, and is being completed in
phases. Currently, there is a separate project (Phase 1) that is completing construction on 1 additional eastbound lane on Shea Boulevard
between Palisades Boulevard and Fountain Hills Boulevard.
This project will design and construct the remaining phases (Phases 2 and 3) of the expansion of Shea Boulevard, between Fountain Hills
Boulevard and Technology Drive. Phase 2 will consist of 1 additional eastbound lane and Phase 3 will consist of 1 additional westbound
lane. The ultimate build-out when these project phases are completed will widen Shea Boulevard from four to six lanes between
Palisades Boulevard and Technology Drive.
In FY25, design will be completed for both Phase 1 and Phase 2. In FY26, all necessary right of way will be acquired. In FY27 and FY28,
Phase 2 will be constructed at an estimated cost of $2.5M (with anticipated expenditures of $1M in FY27 and $1.5M in FY28). Phase 3 is
slated for construction from FY29 through FY30 with a cost of $3M (with anticipated expenditures of $1M in FY29 and $1.5M in FY30).
Shea Blvd Widening Phases 2
and 3
New Road
Maintain current infrastructure and
prepare for emerging trends
Town of Fountain Hills | Budget Book 2025 Page 352
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.
TOTAL $4,400,000.00
Construction (80%) $3,500,000.00
Design (16%) $700,000.00
Land/Right-of-way (5%) $200,000.00
Town of Fountain Hills | Budget Book 2025 Page 353
TOTAL $4,400,000.00
Capital Project Fund (600) (33%)$1,460,000.00
Special Revenue (400) (67%) $2,940,000.00
Town of Fountain Hills | Budget Book 2025 Page 354
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2023
06/30/2025
Public Works
Capital Improvement
S6065
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
In FY24, the Town share was remitted to ADOT and construction commenced. For FY25, in anticipation of construction
challenges//overages, an additional $200,000 is being requested.
Other
Improve public health, well-being, and safety of our 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 2025 Page 355
TOTAL $200,000.00
Construction (100%) $200,000.00
Town of Fountain Hills | Budget Book 2025 Page 356
TOTAL $200,000.00
Capital Project Fund (600) (100%)$200,000.00
Town of Fountain Hills | Budget Book 2025 Page 357
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2022
06/30/2029
Public Works
Capital Improvement
S6061
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 FY24, this project constructed in{ll sidewalks and/or ADA-compliant ramps at the following locations:
on the west side of Desert Vista, north of Saguaro Boulevard
Sidewalk and curb ramp improvements at Kingstree and Saguaro Blvd
ADA curb ramps at Golden Eagle Boulevard and Sierra Madre/Boulder Dr
Sidewalk Gap In{ll
Other
Improve public health, well-being, and safety of our 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, allows
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 2025 Page 358
TOTAL $1,500,000.00
Construction (67%) $1,000,000.00
Design (33%) $500,000.00
Town of Fountain Hills | Budget Book 2025 Page 359
TOTAL $1,500,000.00
Capital Project Fund (600) (100%)$1,500,000.0
Town of Fountain Hills | Budget Book 2025 Page 360
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2021
06/30/2029
Public Works
Capital Improvement
D6060
This project will construct Town-wide stormwater infrastructure maintenance and repair, including pipe cleaning, inspecting,
maintenance and treatments, and installation of pipe linings.
Stormwater Infrastructure
Rehabilitation
Drainage Improvement
Improve public health, well-being, and safety of our community
The Town is responsible for the maintenance and repair of a large number of drainage structures including, pipe culverts
(corrugated metal and concrete pipe), catch basins, drop inlets and curb openings at drainage parcels. This Project will
provide maintenance and repairs to the Town’s drainage structures. These drainage structures and pipe culverts are
essential components of the Town’s storm drain network. They convey large amounts of runoff to our washes, thereby
mitigating |ooding concerns. Many of these large pipe culverts were installed by the County pre-incorporation. Some
drainage structures are over 40 years old.
Town of Fountain Hills | Budget Book 2025 Page 361
TOTAL $750,000.00
Construction (100%) $750,000.00
Town of Fountain Hills | Budget Book 2025 Page 362
TOTAL $750,000.00
Capital Project Fund (600) (100%)$750,000.00
Town of Fountain Hills | Budget Book 2025 Page 363
This requests information is generated from , Adopted Version.
Justin Weldy, Public Works Director
07/01/2024
06/30/2025
Public Works
Capital Improvement
S6059
This project will fabricate and install way-{nding signs at strategic locations throughout the Town to help direct visitors to public
amenities, parks, lodging and business areas. During FY23, an engineering {rm performed structural calculations for the Primary and
Secondary Vehicular Directional Signs, Vehicular Directional Post and Event Signage. Design plans were value engineered to align with
industry standards.
Other
Improve public health, well-being, and safety of our community
Way{nding is a way for citizens and visitors to easily orient themselves in a geographic area while navigating from place to
place. Way{nding signage is often the {rst visual representation of our Small community a customer encounters. The signs
should be eye-catching, easily serviceable, and easily editable as building occupants and uses change. Whether it be the
Town Hall campus, the Downtown Business District, or Transit Center, Way{nding signage is often the {rst thing visitors seek
out when interacting with the built environment.
Town of Fountain Hills | Budget Book 2025 Page 364
TOTAL $500,000.00
Construction (100%) $500,000.00
Town of Fountain Hills | Budget Book 2025 Page 365
TOTAL $500,000.00
Capital Project Fund (600) (100%)$500,000.00
Town of Fountain Hills | Budget Book 2025 Page 366
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.
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.
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.
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.
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.
Formal action by the Town Council, which sets the spending limits for the {scal year.
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.
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.
The of{cial annual {nancial report of the Town. The ACFR represents management’s report to the Town
Council, constituents, investors and creditors.
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.
The ability to use tax exempt proceeds and, by investing those funds in higher yielding taxable securities,
generate a pro{t to the issuer.
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.
Town of Fountain Hills | Budget Book 2025 Page 367
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{ting a future period.
Town of Fountain Hills | Budget Book 2025 Page 368
A method of achieving a reduction in personnel by not re{lling the positions vacated through resignation,
reassignment, transfer, or retirement.
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.
Employee positions which are authorized in the adopted budget.
Funds remaining from the prior year which are available for appropriation and expenditure in the current year.
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.
The ongoing expense for personnel, contractual services, commodities, and the replacement of equipment to
maintain service levels previously established by the Town Council.
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..
The residual funds brought forward from the previous {scal year (ending balance).
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.
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.
The payoff and re-issuance of bonds to obtain better interest rates and/or bond conditions.
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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.
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.
The schedule of key dates which a government follows in the preparation and adoption of the budget.
The instrument used by the budget-making authority to present a comprehensive {nancial program to the
Town Council.
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.
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.
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.
Assets of signi{cant value and having a useful life of several years. Capital assets are also called {xed assets.
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.
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.
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.
Expenditures for the construction, purchase or renovation of Town facilities or property that have a value
greater than $50,000.
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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.
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 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.
The basis of accounting in which transactions are recognized only when cash amounts are increased or
decreased.
Funding for capital projects the Town requires from developers in lieu of them constructing necessary off- site
improvements related to their development project.
A separate legal entity established by the Town which allows for {nancing of public improvements and
services.
An amount, a budgetary reserve/contingency, set aside as available, with Town Council approval, to cover
unforeseen expenditures, emergency expenditures, or revenue shortfalls.
Services such as rentals, insurance, maintenance, etc. that are purchased by the Town.
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).
Total debt divided by total assets.
The cost of paying principal and interest payments on outstanding bonds according to a predetermined
payment schedule.
One or more funds established to account for revenues used to repay the principal and interest on debt.
The excess of an entity’s liabilities over its assets or the excess of expenditures or expenses over revenues
during a single accounting period.
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A major administrative portion of the Town which indicates overall management responsibility for an operation
or a group of related operations.
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.
Those fees and charges generated by building, development, and growth in the Town.
The expenditure of money from an account.
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.
A grouping of related activities within a particular Department (example, Senior Services is a Division of
Community Services).
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.
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.
The residual funds that are spendable or available for appropriation at the end of the {scal year.
The amount of projected revenue to be collected during the {scal year.
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.
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.
Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other costs.
Charges for speci{c services.
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A summary by fund of planned revenues, expenditures, operating transfers, reserves, and fund balances.
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.
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.
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.
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.
A pledge of a government’s taxing power to repay debt obligations.
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.
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.
Difference between assets and liabilities reported in a government fund.
– 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.
– 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.
– 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.
– Amounts that are constrained by the government’s intent to be used for speci{c purposes, but
that are neither restricted nor committed.
– 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.
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.
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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.
A plan approved by the Town Council that provides the fundamental policy direction and guidance on
development decisions in the Town.
Uniform minimum standards for {nancial accounting and recording, encompassing the conventions, rules,
and procedures that de{ne accepted accounting principles.
The end toward which effort is directed. A goal is general and timeless.
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.
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.
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.
A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to
one service.
The physical assets of a government (e.g. streets, public buildings, parks, etc.).
The movement of monies between funds of the same governmental entity.
Refers to transactions between different levels of government, e.g. city, county, state and federal.
A contract between governmental entities as authorized by State law.
Funds received from federal, state, and other local government sources in the form of grants, shared revenues,
and payments in lieu of taxes.
An entry into the {nancial system that transfers actual amounts from one account, department, or fund to
another.
An appropriation made for a certain period of time, generally for the budget year. At the end of the speci{ed
period, any un-expended or unencumbered balance lapses or ends, unless otherwise provided by law.
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The total amount to be raised by general property taxes for purposes speci{ed in the property tax levy motion.
The amount of tax levied for each $100 of assessed valuation.
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.
A budget prepared along departmental lines that focuses on what is to be bought.
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.
Debt with a maturity of more than one year after the date of issuance.
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.
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.
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.
An expenditure classi{cation, referring to the lowest and most detailed level of classi{cation, such as electricity,
of{ce supplies, asphalt, and furniture.
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.
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.
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.
The cost for personnel, materials, and equipment required for a department to function.
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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.
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.
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.
A term used to describe a {nancial policy by which capital outlays are {nanced from current revenues rather
than through borrowing.
A unit of measure that indicates the amount of some quantity per person in the Town.
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.
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.
Statistical indicators that permit program evaluation to be conducted in a budgetary context.
Percentage or number for each program performance measure that will be the desired level of performance
for the upcoming budget period.
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.
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.
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.
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.
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– 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.
– An unlimited tax levy restricted to voter-approved budget overrides. The tax is
based on the secondary assessed valuation and secondary tax rate.
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.
A special or temporary order of the Town Council. Requires less formality than an ordinance or statute.
Total amounts available for appropriation including estimated revenues, bond/loan proceeds, fund transfers,
and beginning fund balances.
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.
Bonds whose principal and interest are payable exclusively from earnings of a revenue generating fund.
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.
Services or products which comprise actual or expected output of a given program. Focus is on results, not
measures of workload.
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.
Created out of receipts of speci{c taxes or other earmarked revenues. Such funds are authorized by statutory or
charterprovisionstopayforspeci{c activities with a special form of continuing revenues.
Includes the Town’s portion of State sales tax revenues, State income tax receipts, and motor vehicle in-lieu
taxes.
The Strategic Plan de{nes the Town’s strategy, or direction, and assists Town management in making decisions
on the allocation of personnel and resources.
An additional appropriation made by the governing body after the budget year has started.
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The total amount of the general property taxes collected for purposes speci{ed in the Tax Levy Ordinance.
The amount of tax levied for each $100 of assessed valuation.
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.
Movement of resources between two funds. Example: An inter-fund transfer would include the transfer of
operating resources from the General Fund to the Streets Fund.
The portion of a fund’s balance that is not restricted or committed for a speci{c purpose and is available for
general appropriation.
The amount of an appropriation that is neither expended nor encumbered; essentially the amount of money
still available for future purposes.
The portion of a fund’s balance that is not restricted for a speci{c purpose and is available for general
appropriation.
The fee charged for the direct receipt of a public service to the party or parties who bene{t from the service.
The area represented by the Greater Phoenix Metropolitan area. Phoenix is also known as the Valley of the Sun.
Comparison of actual expenditure and revenues from one year to the next and comparison of budget-to-actual
in current {scal year.
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.
The excess of readily available assets over current liabilities.
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