HomeMy WebLinkAboutFY21 Adopted Budget
Town of Fountain Hills
Arizona
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The Government Finance Officers Association of the United States
and Canada (GFOA) presented a Distinguished Budget Presentation
Award to the Town of Fountain Hills, Arizona, for its Annual Budget
for the fiscal year beginning July 1, 2019. In order to receive this
award, a governmental unit must publish a budget document that
meets program criteria as a policy document, as a financial plan, as
an operations guide, and as a communications device.
This award is valid for a period of one year only. We believe our cur-
rent 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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Table of Contents
TABLE OF CONTENTS
INTRODUCTION
This section will give the reader a brief overview of the budget process. The budget mes-
sage from the Town Manager will summarize the goals of the Town Council and how the
budget will aid in the accomplishment of those goals. Also provided here is a brief over-
view of the Town as well as information about the Town Councilmembers.
Budget Message 7
Community Profile 17
Town Council 29
FINANCIAL OVERVIEW
This section provides a summary of the financial policies used by the Town and incorpo-
rated into the budget, budget highlights, a detailed discussion of the revenues and ex-
penditures of the Town and ends with an overview of the budget process.
Financial Overview & Policies 39
Budget Highlights 87
Revenue Summary 101
Expenditure Summary 117
Budget Process & Schedule 124
GENERAL FUND
This section begins with an organization chart of the Town and then details all depart-
ments and divisions, missions, goals, and expenditures by programs and line items. Per-
formance measures, accomplishments, and objectives are provided within each depart-
ment section.
General Fund 131
Organization Chart 132
Mayor & Town Council 133
Administration 138
Town Manager 146
Town Clerk 150
Administrative Services 153
Purchasing 156
Finance 159
Information Technology 163
Legal Services 167
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TABLE OF CONTENTS (cont.)
General Government 169
Municipal Court 173
Public Works 179
Public Works 186
Facilities 190
Engineering 195
Development Services 197
Development Services 203
Building Safety 206
Code Compliance 209
Mapping & Graphics 212
Planning & Zoning 214
Community Services 217
Community Services 224
Community Center 228
Parks 231
Recreation 237
Senior Services 241
Law Enforcement 245
Fire & Emergency Medical 249
SPECIAL REVENUE FUNDS
This section presents the special revenue funds of the Town. Fund expenditures are de-
tailed here, similar to the information presented in the General Fund section.
Special Revenue Funds 255
Streets Fund (HURF) 256
Excise Tax Funds 261
Downtown Strategy Fund 262
Economic Development Fund 264
Tourism Fund 267
Special Revenue Fund 273
Table of Contents
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TABLE OF CONTENTS (cont.)
Public Art Fund 276
Court Enhancement Fund 278
Environmental Fund 280
Cottonwoods Maintenance District Fund 284
DEBT SERVICE FUNDS
This section presents a summary of the various debt service funds of the Town and Tax
Levy and Tax Rate information.
Debt Service Funds 286
General Obligation Bond Fund 288
Eagle Mountain CFD Bond Fund 290
Municipal Property Corp Bond Fund 291
CAPITAL PROJECTS FUND
This section presents the Town’s Capital Projects Fund.
Capital Improvement Program 294
Capital Projects Summary 299
Capital Projects Information Sheets 307
INTERNAL SERVICE FUNDS
This section presents the Internal Service Funds of the Town.
Facilities Replacement Fund 362
Technology Replacement Program 364
Vehicle Replacement Program 365
SCHEDULES
This section presents information not found elsewhere in this budget document.
Comprehensive Fee Schedule 372
Schedule of Authorized Positions 392
Pay Plan 395
Resolution 400
Glossary 403
Acronyms 417
Table of Contents
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Budget Message
HONORABLE MAYOR AND TOWN COUNCIL:
I am pleased to submit the proposed operating budget for the Town of Fountain
Hills for the fiscal year beginning on July 1, 2020, and ending June 30, 2021. The
proposed budget is balanced and designed to convey to the public a message that
articulates priorities and issues for the upcoming fiscal year.
Although each fund should be viewed individually, the Town’s proposed total budg-
et, including all funds is $33,901,492. It is important to note that the budget in-
cludes the use of one-time sources of funding, such as one-time accumulated re-
serves and grant funds. These funds cannot be relied upon for on-going operations
of the Town.
Department Directors and Supervisors, Finance staff, and the Town Manager are
actively involved in the annual budget process. The primary focus is placed on the
General Fund, which is the Town’s primary operating fund and supports core ser-
vices.
REVENUE AND EXPENDITURE FORECAST
The recent coronavirus pandemic has highlighted the hazards of the Town’s reli-
ance on sales tax revenue and State-shared revenues to fund ongoing operations.
These two sources of revenue are extremely susceptible to changes in the national
and state economies, and conditions can change rapidly as we have seen over the
past few months. However, the Town did have nine strong months of sales tax col-
lections before the pandemic hit, largely due to the recent 0.3% sales tax increase
that took effect on October 1, 2019. In addition, it appears that actual FY20 ex-
penditures will be under budgeted amounts for the General Fund. Even with the
strong revenue headwind caused by the coronavirus, the Town will start FY21 in a
stable position.
The Town has diligently pared down expenditures while preserving the core ser-
vices and amenities that make Fountain Hills a desirable place to live. In a number
of critical service areas, staff members have taken on additional responsibilities
and additional workload to help keep costs down. Where this was not possible,
services were outsourced to knowledgeable and reliable vendors using state-
compliant procurement methods. Despite these efforts, expenditures will outpace
revenues in the near future.
The primary issues facing the Town of Fountain Hills include:
Increased operating costs in order to maintain safe and sanitary buildings and
amenities
Increased costs for maintenance, repair and/or replacement of aging infrastruc-
ture (roads, buildings, parks, the Fountain, etc.)
BUDGET MESSAGE June 2, 2020
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Budget Message
Dependence upon State-shared revenues to fund operating expenditures
Dependence upon economically volatile local sales tax to fund operational ex-
penditures and capital improvement projects
Decreased proportionate share of State-shared revenues due to increased pop-
ulation of surrounding communities combined with negligible population growth
or decreased population in Fountain Hills
Lack of a sustainable and diversified revenue base to fund ongoing operating
costs
Potential state legislation impacting revenues, e.g., sweeping of State-shared
revenue or unfunded mandates
Retaining adequate staffing levels to maintain current service levels
Public safety costs as an increasing proportion of total expenditures, resulting
in less funding for other core services
The chart below depicts the current ten-year forecast:
REVENUE SOURCES
The Town relies primarily on two main sources of revenue for operations: (1) State
-shared revenues (sales, income and vehicle license taxes distributed proportion-
ately by the State based on population); and (2) local sales tax. Combined, these
two sources contribute 89% of the General Fund (35% and 54% respectively).
At the time of this budget message, staff members are still waiting for the final
updated State-shared revenue estimates from the Department of Revenue and the
Department of Transportation. Even though the Town of Fountain Hills had a mod-
est increase in State-shared revenues for the past few years, the revised amounts
for FY21 will likely be less due to the effects of the coronavirus pandemic. Going
forward, this important source of revenue is projected to be relatively flat and
eventually decline over time as high growth cities will receive larger allocations of
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 FY27-28 FY28-29 FY29-30
$-
$5
$10
$15
$20
$25
$30
$35
MillionsFY21-30 Projected General Fund
Revenues and Expenditures
OPERATING REVENUES OPERATING EXPENDITURES
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Budget Message
State-shared revenue.
The single largest revenue source for the Town of Fountain Hills is the local sales
tax. The tax is collected by licensees on each taxable transaction in the Town, and
it is then remitted to the Department of Revenue when the licensees file their sales
tax return. The Department then distributes the local portion of the tax to the
Town.
The chart below demonstrates that overall local sales tax collections have in-
creased since FY17 (Apr-Jun FY20 data not yet available):
REVENUE OPTIONS
The Town began exploring various revenue options in 2017 to offset increasing
costs of core services, address deferred capital projects, including pavement man-
agement, and to reduce the reliance on the local sales tax and State-shared reve-
nue. Options have included increasing the annual environmental fee, establishing
an annual public safety fee, increasing the residential rental sales tax rate, in-
creasing franchise fees collected from utility companies, and a primary property
tax. In October 2019, a 0.3% local sales tax increase was implemented, raising
the tax rate to 2.9% for most categories. This increase did not apply to residential
rentals, which remains at 1.6%.
Past efforts to implement alternative revenue options were met with varying de-
grees of resistance. Collection of an annual environmental fee began in January
2016, which helped to offset expenditures related to maintaining area washes and
the storm water system. The environmental fee was not charged for calendar year
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Budget Message
2020 because a similar fee was proposed for public safety expenditures. However,
the Council did not pursue implementing such a fee, choosing to await a decision
regarding a similar fee being charged by the City of Phoenix. Although the case
was decided in favor of the City of Phoenix, a written opinion has not yet been is-
sued. Once the opinion becomes available, the Council may reconsider a new pub-
lic safety fee or the reintroduction of the environmental fee. Finally, a $7M primary
property tax question was submitted to voters in May 2018, and that question was
turned down by nearly a 2-to-1 margin. Without public outreach and support, any
future primary property tax question is unlikely to fare any better.
Another option for the funding of major capital projects is the issuance of General
Obligation bonds, which are repaid by levying a secondary property tax, or Munici-
pal Property Corporation bonds that are repaid using future revenues. These types
of funding sources were used for the reconstruction of Saguaro Boulevard, and
construction of Town Hall and the Community Center. As of July 1, 2020, the Town
will not have any outstanding town-wide General Obligation or Municipal Property
Corporation bonds. General Obligation bonds are the preferred method of funding
for projects that will benefit residents for many years. This amortizes the cost of
the project over a longer period of time so that those benefiting from the project
are those contributing to it.
BUDGET APPROACH
In developing the proposed FY20-21 budget, each Department Director was given
specific instructions to stay within the FY19-20 budget as the base budget for FY20
-21. Any new budget requests had to be submitted separately as supplemental
budget requests. This process was designed to maintain the current level of effort
for core services and streamline the process for justifying increases to the base
budget.
The criteria used to evaluate the supplemental requests are as follows:
Is there a dedicated revenue source to pay for the new program or service?
Is the budget request one-time or ongoing?
Does the supplement address issues involving operational efficiencies, safe-
ty, a Council priority, or a Strategic Plan priority?
By working with Department Directors to find operational efficiencies and identify-
ing budget savings in the current budget, we were able to fund $384,818 in one-
time supplemental budget needs and $77,879 in ongoing supplemental needs.
CORE SERVICES BUDGET
In developing the proposed budget, staff focused on a review of services delivered
by the Town, increased scrutiny of expenditures, and prioritization of programs to
be funded with limited resources. This proposed budget provides the following core
services to Town citizens from the funding sources listed:
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Budget Message
CORE SERVICE – PUBLIC SAFETY
One of the chief roles of government is to provide for the safety of its citizens. The
citizens of Fountain Hills receive great value from the Town’s contracts for public
safety with Maricopa County Sheriff’s Office and Rural/Metro Fire. Town funds that
are expended for public safety services provided under these contracts are undeni-
ably high quality and cost efficient.
However, the fact remains that public safety costs, while essential, represent an
ever-increasing proportion of the Town’s total expenditures. During the period
from FY01-02 through FY19-20, Town total General Fund expenditures increased
22% while public safety costs increased 99% leaving reduced funding to pay for
non-public safety core services. For FY20-21, public safety costs will increase by
approximately $420,000. Public safety costs now represent about 52.7% of the
General Fund’s budget.
Two years ago, staff negotiated a new contract with Rural/Metro Fire to better an-
ticipate the annual cost of fire and emergency services. The Town Council ap-
proved a new multi-year agreement in 2018 with Rural/Metro Fire that caps future
contractual increases to three percent annually.
The intergovernmental agreement for law enforcement services with the Maricopa
County Sheriff’s Office (MCSO) is based on the actual cost of services from the pri-
or fiscal year. For FY20-21 the agency increased the cost of law enforcement ser-
vices by 5.2%. The Town of Fountain Hills is predicting that the law enforcement
services budget will continue to increase at an annual 10 percent rate due to in-
creased costs tied to the Town’s proportionate share of MCSO’s underfunded liabil-
ities in the Arizona Public Safety Personnel Retirement System. Nearly all of the
municipalities and local governments participating in the Public Safety Personnel
Retirement System will be experiencing unprecedented contribution rate increases
for the foreseeable future.
FY19-20 FY20-21 Funding Source
Public Safety $8,807,219 9,226,799 General Fund
General Government 1,489,511 2,256,931 General Fund
Administration 2,686,126 2,986,798 General Fund
Public Works 1,100,934 1,940,010 General Fund
Development Services 1,100,290 946,484 General Fund
Community Services 2,595,839 2,942,046 General Fund
Excise Tax Funds -
Downtown/ED/Tourism 582,985 487,936 Excise Tax
Special Revenue Funds 7,751,739 7,156,157 Special Revenue
Debt Service 2,378,862 408,600 Debt Service
Capital Funds 4,069,194 5,497,230 CIP
$32,562,699 $33,848,991
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The chart below demonstrates the proportion of total Town expenditures relative
to public safety costs.
RECOMMENDED STAFFING REQUESTS AND PERSONNEL CHANGES
The proposed FY20-21 budget includes one new full-time Groundskeeper II posi-
tion and an increase of 0.25 FTE to an existing part-time Customer Service Repre-
sentative II position, both in the Community Services Department. The
Groundskeeper II position is needed to assist in maintaining the recently added
Fountain Park restrooms, Avenue of the Fountains linear park, and Adero trail-
head. The increase for the existing part-time Customer Service Representative II
position from 0.35 FTE to 0.60 FTE is a result of rising demand in Home Delivered
Meals and increased Community Center activity. These positions will add approxi-
mately $77,500 in wages and benefits to the General Fund budget on an annual
basis.
The FY20-21 budget also includes minor reclassifications of positions. After review-
ing the Town’s classifications, I am recommending the reclassification of the fol-
lowing positions:
Facilities/Environmental Supervisor to Facilities Supervisor
Communications and Marketing Coordinator to Community Relations
Manager
Economic Development Analyst to Economic Development and Tourism
Specialist
Budget Message
$0
$2
$4
$6
$8
$10
$12
$14
$16
$18
$20
FY01-02 FY05-06 FY09-10 FY13-14 FY17-18MillionsPublic Safety Costs vs.
Total General Fund Expenditures
Public Safety Costs Total General Fund Expenditures
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Budget Message
WAGES AND BENEFITS
Originally, the FY20-21 budget included a cost of living increase of 2.5% for all
employees. This recommendation was removed for the first half of the fiscal year.
If revenue collections are realized as projected, employees will receive a 2.5% in-
crease after January 1, 2020. The cost for the salary adjustments is $67,300.
In FY20-21 the Town’s portion of employee medical, dental, vision, and other
health-related benefits will increase by $42,300 or 9.8%.
MINOR REORGANIZATION
The former Communications and Marketing Coordinator position reported to the
Economic Development Director. As the Town’s communications needs have
evolved, it is my recommendation that the reclassified Community Relations Man-
ager position report directly to my office. This will provide for improved communi-
cations to the Town’s residents and business owners. The tourism function will be
incorporated into the newly reclassified Economic Development and Tourism Spe-
cialist.
COMMUNITY CONTRACTS
Over the years, a number of non-profit organizations have received grants in aid
from the Town of Fountain Hills in exchange for providing services to the commu-
nity. Recognizing that the Town does not have the resources to continue funding
these non-profits in the long-term, the Town Council reduced the funding of the
community contracts by ten percent from the previous fiscal year. Based on the
policy direction from last fiscal year, the funding for community contracts in FY20-
21 has been reduced by another ten percent from FY19-20 funding levels. The on-
ly organization exempt from this reduction is the Extended Hands Food Bank,
which provides much needed human service needs in our community.
CAPITAL IMPROVEMENT PROGRAM
The Town of Fountain Hills remains committed to funding one-time capital projects
with one-time revenue sources. Whenever possible, the Town utilizes grants and
other outside funding sources to complete projects.
The Five-Year Capital Improvement Program, which represents an investment in
public facilities and infrastructure, totals $24,810,000 in FY20-21, down from
$27,211,000 in FY19-20, or an 8.8% decrease from previous fiscal year. The Town
Council previewed the proposed Capital Improvement Program for FY20-21 at the
Council Retreat on February 24, 2020 and provided direction and prioritization of
the proposed projects at the Budget Workshop, a special session, held on April 14,
2020. As was discussed with the Town Council, the Town Manager plans to review
the Town’s finances with the Town Council on a quarterly basis beginning this Fall.
As was recommended by the Town Council at the April 14, 2020 meeting, the
Town will proceed with the following Council high priority capital projects – Pano-
rama Drainage repairs, La Montana/Ave. of the Fountains Roundabout, Golden Ea-
gle Dam, and the Fountain Lighting Infrastructure project. All of the other projects
will be on hold until the Town Council believes it is prudent based on revenues to
move forward with them.
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STRATEGIC PLAN
In past years, the Town’s Strategic Plan has provided considerable direction to the
Town Council and staff regarding the expenditure of resources to accomplish its
goals, objectives, and tasks. Since the 2017 Strategic Plan, located on page 136,
is set to expire and be replaced later in 2020-21, the proposed FY 20-21 budget is
not impacted by the plan. However, as in past years, the Strategic Plan will likely
impact future proposed budgets after the Town Council considers and adopts the
Strategic Planning Advisory Commission’s recommended Strategic Plan in early
2021.
BUDGET ASSUMPTIONS FOR FY20-21 AND BEYOND
Continued adherence to State-imposed Expenditure Limitations Law, which
impacts the Town’s ability to budget proposed capital projects
Revenue projections are determined using both a trend analysis formula, as
well as a flat percentage increase, but are estimates
A reduction in the distribution of State-shared revenues
Existing levels of service are maintained
An inflation factor of 2.5% has been added to existing budgets for Admin-
istration, Public Works, Development Services and Community Services de-
partments in future years
The law enforcement contract with Maricopa County Sheriff’s Office has
been budgeted at an increase of 10.0%
The fire services contract with Rural/Metro Corporation is projected at a 3%
increase for FY20-21 and beyond.
The following chart provides General Fund projections through FY 24-25:
Budget Message
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25
REVENUES
Intergovernmental 6,840,900$ 6,920,654$ 6,963,197$ 7,006,907$ 7,051,417$
Permits, Licenses, Fees 941,593 914,936 937,379 939,788 943,695
Building Revenue $841,592 $511,907 $521,264 $417,056 $535,225
Local Taxes 10,634,201$ 10,882,733$ 11,384,888$ 11,760,270$ 12,135,651$
Total Revenues 19,258,286$ 19,230,230$ 19,806,728$ 20,124,021$ 20,665,988$
EXPENDITURES
Mayor & Town Council 74,882$ 76,754$ 78,673$ 80,640$ 82,656$
General government 2,204,942 1,961,535 1,973,073 1,984,900 1,997,023
Administration 2,339,663 2,370,355 2,454,615 2,493,181 2,580,510
Municipal Court 402,604 412,669 422,986 433,561 444,400
Public Works 1,120,866 1,148,888 1,177,610 1,207,050 1,237,227
Development Services 946,484 970,147 994,401 1,019,261 1,044,742
Community Services 2,942,046 3,015,597 3,090,987 3,168,261 3,247,469
Public Safety (Police & Fire)9,226,799$ 9,855,666$ 10,538,606$ 11,280,760$ 12,087,778$
Total Expenditures 19,258,286$ 19,811,611 20,730,951 21,667,614 22,721,805
Surplus/(Deficit)-$ (581,381)$ (924,223)$ (1,543,593)$ (2,055,817)$
Five-year Budget Projection
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Budget Message
DISTINGUISHED BUDGET PRESENTATION AWARD
For the past eighteen years, the Town of Fountain Hills has been awarded the Gov-
ernment Finance Officers Association (GFOA) Distinguished Budget Presentation
Award. Government entities that meet certain criteria in the presentation of their
budget will receive this award. This budget message section is designed to provide
the layperson with a broad view of the contents of the FY20-21 annual budget, its
processes, issues and anticipated outcomes.
A DEBT OF GRATITUDE
A special thank you is extended to the Mayor and Town Council, our numerous
Board and Commission members, and our 800 plus volunteers for their many
hours of volunteer service without which the Town could not function in the fine
manner it does.
I would also like to thank the Town of Fountain Hills Department Directors and
their staff members with this year’s budget process. The Directors and their staff
attended several sessions with the Town Manager and Finance Division to justify
programs, develop cost estimates, and answer questions. This team effort has re-
sulted in a balanced budget that achieves the Town Council’s current goals and as-
sists in planning for the future of Fountain Hills. Finally, I am extremely grateful to
Finance Director David Pock and Accountant Beata Bogdan for their countless
hours preparing and finalizing the FY20-21 annual budget.
Respectfully submitted,
Grady E. Miller
Town Manager
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Budget Message
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Community Profile
Community Profile
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COMMUNITY
PROFILE
The Town of Fountain Hills overlooks
the Verde River Valley and the east
Valley of the metro Phoenix area. It is
a master planned community estab-
lished in 1970 by McCulloch Properties
(now MCO Properties, Inc.). Prior to
1970, the area was a cattle ranch and
was part of one of the largest land and
cattle holdings in Arizona. The land
was purchased by Robert McCulloch in
the late 1960s and the community de-
signed by Charles Wood, Jr. (designer
of Disneyland in southern California).
One of the community’s most valuable
assets is its natural beauty. Incredible
views and natural desert terrain pro-
vide for a wide range of outdoor activi-
ties including hiking, biking, and golf.
In fact, Fountain Hills contains some of
the more challenging and picturesque
golf courses in the State of Arizona.
The crown jewel of Fountain Hills is our
beautiful fountain, which is one of the
world's tallest man-made fountains. It
serves as a focal point for the commu-
nity and attracts thousands of visitors
each year.
The fountain is nestled in the center of
a large man-made lake. With all three
pumps and under ideal conditions, the
plume of water rises 560 feet (171m)
in height from a concrete water lily
sculpture, though in normal operation
only two of the pumps are used, with
a fountain height of around 330 feet
(101m). The fountain operates for 15
minutes at the top of every hour be-
tween 9 AM and 9 PM, weather per-
mitting.
Fountain Hills is home to approxi-
mately 125 pieces of Town-owned art-
work throughout its downtown and at
public buildings. Art is a significant
part of the Town's heritage. The Public
Art Committee and its parent organi-
zation, the Fountain Hills Cultural and
Civic Association, is the official repre-
sentative of the Town in all matters
dealing with the promotion of public
art within Fountain Hills.
From striking statues set against
Fountain Hills’ mountain ranges to
photography located inside public
buildings, Fountain Hills has some-
thing for everyone. A wide variety of
fountains, bronze sculptures, and oth-
er art types and media are available
to be viewed. Residents and visitors
are invited to take self guided tours,
or take advantage of one of the “Art
Walk” guided tours.
Located on 13,006 acres of land,
Fountain Hills is surrounded by the
McDowell Mountains and Scottsdale
on the west, the Fort McDowell Ya-
vapai Nation on the east, the Salt Riv-
er Pima-Maricopa Indian Community
on the south, and the McDowell Moun-
tain Regional Park on the north. The
elevation is 1,520 feet at the fountain,
2,130 feet at the Golden Eagle Trail-
head, and is approximately 500 feet
above Phoenix.
Over the past twenty-five plus years,
Fountain Hills has grown from 10,190
residents to a Town of 23,899 in
2015. On June 5, 2006, the Town of
Community Profile
19
Fountain Hills became twenty square
miles and about ten percent larger by
annexing 1,300 acres of State Trust
Land. The process to annex the State
Trust Land occurred over a two and
one-half year period and development
of the land will occur over the next
decade. Annexing this property into
the Town ensures that its future de-
velopment will be of the highest quali-
ty under the Town’s standards. With
unparalleled scenic views of the sur-
rounding rugged mountains, and the
serenity of the Sonoran Desert, the
Town carefully protects the native flo-
ra, fauna, and scenic vistas. It is not
unusual to see bobcats, javelina,
jackrabbits or coyotes wandering the
fringes of the community. Amongst
the natural beauty, the Town contin-
ues to attract residents who build
their homes to take advantage of this
environment.
The Town offers a wide range of living
accommodations, from small condo-
minium complexes to large custom
homes. Fountain Hills also offers rec-
reational and cultural programs and
services that contribute to a high
quality of life for its residents. The
community consists of primarily resi-
dential property and open space; of
the total 20.32 square miles of land,
only 2.5% of the total is zoned com-
mercial and/or industrial, 23.3% is
preserved as open space and 51.0%
is residential. Of the remaining land,
2,264 acres are developable, with 62
acres being zoned commercial (2.7%),
3 acres zoned industrial (0.1%), 72
acres for schools (3.2%) and 44 acres
for lodging (1.9%).
The Town provides or administers a
full range of services including public
safety (law enforcement, fire and
emergency services); development
services (code enforcement, planning
and zoning); public works (including
construction and maintenance of
streets and infrastructure); municipal
court; recreational activities; commu-
nity center; senior services and cul-
tural events. The Town does not
maintain utility or other operations
that require the establishment of en-
terprise funds.
Two hundred fifty-eight communities,
including Fountain Hills, earned recog-
nition from national non-profit Ka-
BOOM! as 2017 Playful City USA com-
munities honoring cities and towns
that ensure kids get the balanced and
active play they need to thrive. From
forty-four states and the District of
Columbia, the Playful City USA hon-
orees range from eleven-time hon-
orees to first-time recipients. In its
10th year, Playful City USA is a na-
tional recognition program that honors
cities and towns for taking bold steps
to create more play opportunities for
all kids.
The International Festival and Events
Association (IFE) honored the Town of
Fountain Hills with three awards in
2018. This association highlights
events from around the world with
Community Profile
20
budgets ranging from less than
$250,000 to well over $3 million. This
year, Fountain Hills was highlighted as
the GOLD winner for two separate cate-
gories: Best Single Digital/Social Adver-
tisement and Best Emergency Prepared-
ness and Management Plan. The Town
also garnered a SILVER award for Best
Single Magazine Display Ad. These
awards recognize the high quality mar-
keting efforts Town staff produce to pro-
mote our many events.
The Arizona Office of Tourism recognized
the Town’s tourism staff with the award
for Outstanding Marketing Campaign for
2017 for its “Get Out of the Valley and
into the Hills!” campaign. The campaign
encouraged visitors to Arizona for major
events such as the Waste Management
Open, Spring Training Games, and the
Final Four game.
On January 8, 2018 the Town of Foun-
tain Hills, Arizona was awarded the rare
distinction of being designated an Inter-
national Dark Sky Community by the In-
ternational Dark Sky Association (IDA).
It is one of only two International Dark
Sky Communities located near a major
metropolitan area. In total, only 16
communities in the world have previous-
ly earned this prestigious designation.
Fountain Hills’ low population density is
a major reason it is such a desirable
place to live. Unlike other regions of the
Valley, one can dine, play, and com-
mute, without congestion.
Fountain Hills’ land is currently devel-
oped at an average density of 1.5 dwell-
ing units per acre for single family
homes and 6.8 units per acre for multi-
family housing.
At the end of 2018, there were 915 va-
cant single family lots and 158 vacant
multi-family lots.
Based upon the 2015 US Census popula-
tion estimate figure of 23,899, Fountain
Hills has an average of 1,176.1 people
per square mile, or 1.84 people per
acre.
Community Profile
21
Demographics
Community Profile
* US CENSUS
** MAG
***US CENSUS, AMERICAN COMMUNITY SURVEY
****TOWN DEVELOPMENT SERVICES
22
Community Profile
23
Community Profile
TOWN-WIDE BUILDING PERMITS ISSUED
24
TOWN-WIDE BUILDING PERMITS ISSUED
*1998-2019 Valuation includes commercial building permits as well as tenant improvements.
Community Profile
COMMERCIAL BUILDING PERMITS
ISSUED AND VALUATION
25
Public Schools Address
1. Fountain Hills High School 16100 E. Palisades Boulevard
2. Fountain Hills Middle School 15414 N. McDowell Mountain Road
3. McDowell Mountain Elementary School 14825 N. Fayette Drive
Preschools Address
4. McDowell Mountain Preschool 14825 N. Fayette Drive
5. Creative Child Care Preschool 17150 E. Amhurst Drive
6. Here We Grow Learning Center 16901 E. Palisades Boulevard
7. Maxwell Preschool Academy 15249 N. Fountain Hills Boulevard
8. Promiseland Christian Preschool 15555 E. Bainbridge Avenue
Charter School Address
9. Fountain Hills Charter School 16751 E. Glenbrook Boulevard
East Valley Institute of Technology Address
10. EVIT—Fountain Hills Vocational Center 17300 E. Calaveras Avenue
The Fountain Hills Unified School District has earned a reputation for excellent aca-
demic programs, noteworthy student achievement, and high levels of parent and
community involvement. Over the past several years, the district has earned re-
spect throughout the state as a small, friendly, and high achieving system with
well-trained and motivated staff (www.fhusd.org).
Fountain Hills Schools
Fountain Hills High School
Fountain Hills Middle School McDowell Mountain Elementary School
Community Profile
26
Community Profile
27
Community Profile
Shopping Center Location Map
28
TOWN-WIDE LAND USE
Community Profile
29
Town Council
Town Council
30
Town Council
Organization Chart
FRONT ROW: Councilmember Dennis Brown, Mayor Ginny Dickey, Councilmember Alan Magazine
BACK ROW: Vice Mayor Art Tolis, Councilmember Sherry Leckrone, Councilmember Mike Schar-
now, Councilmember David Spelich
31
Town Council
Ginny Dickey
Mayor Ginny Dickey and her family
chose Fountain Hills as their home town in
1983. Born and raised in NY, she followed
her parents who had fallen in love with this
desert community in the seventies. Her
siblings all relocated to AZ, creating a
foundation here that spans multiple gener-
ations.
Ginny holds a BS in Mathematics from
Tufts University. She’s been a banker, a
bookkeeper and a part-time teacher, in AZ,
VT and NH. She was an AZ Senate staffer
and an Assistant Director at the Dept. of
Environmental Quality. After retiring from
the State, she worked with the US Attor-
ney’s Office as a neighborhood liaison with
various partners including law enforce-
ment.
Inducted into the 2010 Hall of Fame, she
participated in FH strategic planning ses-
sions since 1984. She went from room
mother to PTA Board, Site Council to elect-
ed School Boardmember, where she served
from 1994 to 2002, twice as President.
Ginny was a Charter Member of the Arts
Council and served on the Theater Board
as Treasurer and accountant, earning their
2009 Founders Award. She performed in
several AriZoni winning productions.
In the Valley, she was a member of Busi-
ness and Professional Women (Woman of
the Year) and the Public Policy Chair for
the American Association of University
Women. Active in several statewide
groups, she was an organizer for the AZ
Women’s Hall of Fame at the Carnegie
Library.
Ginny served as Town Councilwoman for
over eight years, co-chairing the Centen-
nial Committee and sitting on the MAG
Regional Domestic Violence Council until
2014. She helped raise funds for two
public art pieces and co-organized a
community unity event in 2017.
Other activities include:
Justice Department, Recognition of
Meritorious Service: Weed and Seed
Program
League of AZ Cities and Towns Eight
Years of Service and Dedication
Ten Years of Service Recognition to
the State of AZ
ADEQ Constellation Team Award for
Asarco efforts
ADEQ Constellation Team Award for
Hazardous Air Pollutant/Mercury ef-
forts
AZ School Boards Association Silver
Cactus Pin; Gold Cactus Pin; Master
of Boardsmanship
Panel speaker, Estrella Mt. Communi-
ty College
Classroom speaker, ASU
Workshops, Coronado High School
and Scottsdale Community College
Contributor, Sonoran/Lincoln Institute
of Land Policy Working Paper
Falcon Leadership Mentoring Pro-
gram, National School Boards Associ-
ation, New Orleans
Ginny is married to former teacher,
FHUSD and EVIT Boardmember Jim Dick-
ey, a retired Valley Metro and ADOT Ex-
ecutive. Her family includes three sons –
FHUSD graduates Mike, Brian and Frank
Chin (Rutgers professor, Scottsdale Fire
Captain, Philadelphia musician) plus
Jim’s daughter and son, all their spouses
and eight grandchildren.
32
Councilmember Dennis Brown and
his wife, Judy, moved to Fountain
Hills in 1996. In 1999, they opened
their construction company, Echelon
Company, building both commercial
and residential products in Fountain
Hills.
Councilmember Brown was the Presi-
dent of the Fountain Hills Licensed
Contractors Association for five years
from 2002 through 2007. In 2002, a
Planning and Zoning Commission
seat became available. He was ap-
pointed to serve on the Commission
and served for more than seven
years, four of which were as Chair of
the Commission. During his seven
year tenure on the Planning and Zon-
ing Commission, the Commission re-
wrote the Town’s sign ordinance,
passed the Saguaro protection ordi-
nance, and wrote the Commercial Ar-
chitectural Guidelines.
Councilmember Brown and his wife
have supported Little League baseball
and football, the Fountain Hills Com-
munity Theater, Movies in the Park,
and numerous other local organiza-
tions. They have two sons and one
daughter who have given them five –
count them five – granddaughters.
Town Council
Dennis Brown
33
Town Council
Sherry Leckrone
Councilmember Sherry Leckrone has
lived in Fountain Hills since moving
from Chicago, IL in late 2004. She
has been an attorney for 27 years,
and is licensed to practice law in Illi-
nois and Arizona. Sherry received her
Juris Doctorate Degree from Chicago-
Kent College of Law in Chicago in
1990 graduating with honors while
excelling on the Moot Court and Trial
Advocacy Teams. Throughout her le-
gal career she has volunteered in
various roles, including in Illinois
where she was the co-founder and
President of the first Women’s Bar
Society in Kankakee, Illinois.
In Illinois she practiced as a federal
prosecutor in the U.S. Attorney’s Of-
fice, a county prosecutor, a public
defender and in private practice han-
dling criminal and civil litiga-
tion. While in Chicago, she prosecut-
ed complex white-collar crime, gov-
ernmental fraud and public corrup-
tion cases with the Cook County
State’s Attorney’s Office and taught
trial advocacy courses with her alma
mater as an adjunct professor. She
has over two decades of experience
as a trial attorney and has spent a
majority of her career as a prosecu-
tor. During her service as a prosecutor
with the Maricopa County Attorney’s
Office she handled and tried felony
and misdemeanor cases in a variety of
Bureaus, including Pretrial, Trial Divi-
sion, Repeat Offenders, Gangs, Justice
Courts and Special Crimes. Most re-
cently, she served as a Bureau Chief
in the Special Crimes Bureau where
she managed attorneys whose case-
loads included homicide, sex traffick-
ing, home invasion, gambling, identity
theft, arson, animal cruelty, govern-
mental fraud, weapon violations and
bomb cases. As a public servant in
both roles as a prosecutor and public
defender, she sought justice on both
sides of the aisle and negotiated to
resolve cases with opposing counsel.
Sherry’s keen sense for handling com-
plex cases, solving problems and
managing teams led to special recog-
nition in multiple cases she prosecut-
ed.
Sherry has a passion for public service
and for teaching. She served the
Town of Fountain Hills as a Commis-
sioner on the Planning and Zoning
Commission from 2006 until 2010.
She worked as a part-time adjunct
professor teaching law related courses
at Western International University. In
addition to the leadership roles she
held as an attorney, Sherry earned a
Management and Leadership Institute
Certificate from the ASU Bob Ramsey
Executive Education program in 2015
and became a certified facilitator in
The Leadership Challenge® in 2017.
When she is not working, she enjoys
writing, yoga, golfing, biking, hiking
and anything that involves the out-
door beauty that Arizona has to offer.
Sherry has close family members in
Arizona and Chicago. She enjoys liv-
ing in Fountain Hills and is honored to
serve its citizens in her role as a
Councilmember.
34
Councilmember Alan Magazine was
sworn in for his first term on the
Town Council on December 4, 2014.
Prior to that, he served for over five
years on the Strategic Planning Advi-
sory Commission, the last year as
Chair.
Born and raised in the Boston area,
his entire career took place in Wash-
ington, D.C. where he served as
president of three organizations, the
last being The Health Industry Manu-
facturers Association. Additionally, he
served on the staff of the Interna-
tional City Management Association,
as well as two four-year terms on the
Fairfax County Board of Supervisors
in Virginia. In the latter capacity, he
represented the county on the Metro-
politan Washington Council of Gov-
ernments’ Board of Directors, as well
as serving as Chairman of the North-
ern Virginia Transportation Commis-
sion.
During his “retirement” in Fountain
Hills, he has won numerous awards
as a nature photographer.
Councilmember Magazine received a
Ph.D. from the University of Maryland
in 1976. He has lived in Fountain Hills
with his wife, Cynthia, since 2006.
Magazine has two children and a
granddaughter. Cynthia has two chil-
dren from a previous marriage and
four grandchildren.
Town Council
Alan Magazine
35
Councilmember Mike Scharnow start-
ed working in Fountain Hills in 1983
and has resided here since 1990. He
worked at “The Fountain Hills Times”
for 32 years, many of those as edi-
tor, before switching careers at the
start of 2016 and becoming a finan-
cial advisor for Thrivent Financial
with an office in Fountain Hills.
Mike has volunteered for a plethora
of organizations and causes in Foun-
tain Hills over the past three dec-
ades. He currently is a 25-year mem-
ber of the Noon Kiwanis Club and is
on the board of directors for the
Fountain Hills Youth Substance Abuse
Prevention Coalition, the Lower Verde
Valley Hall of Fame Foundation and
Fountain Hills Sister Cities Corp. He
was inducted into the Hall of Fame in
2009.
He was founding chairman of the first
Parks and Recreation Commission for
the Town of Fountain Hills and helped
provide input for the design of Gold-
en Eagle Park, helped coordinate the
first Turkey Trot and introduced the
town’s first official recreation pro-
gram.
Mike has served as a church elder,
helped organize the VisionFH pro-
gram and was part of the organizing
committee that launched the Foun-
tain Hills Leadership Academy. He
was named “Entrepreneur of the
Year” for 2018 by the Fountain Hills
Chamber of Commerce.
He graduated from the University of
Wisconsin in 1983 with Bachelor of
Arts degrees in English, psychology
and philosophy. Mike lives here with
his wife, Brenda, and has two adult
children who were raised in Fountain
Hills. In his spare time he enjoys
traveling with his wife, especially on
their Harley-Davidson motorcycle.
Town Council
Mike Scharnow
36
Councilmember David Spelich gradu-
ated with his degree in Mortuary Sci-
ence and has worked as a funeral di-
rector, criminal investigator for the
Cook County Medical Examiner’s Of-
fice, and, at the time of his retire-
ment, was assigned as the Chicago
Police Department’s Violent Crimes
Detective Liaison to the Cook County
Medical Examiner’s Office. He is co-
author of a textbook on Medico-legal
Death Investigations.
David has a combined twenty-four
years in law enforcement. The major-
ity of his career in the Chicago Police
Department was spent as a Violent
Crimes detective. He also spent time
working on the streets in a beat car,
a diver on the Marine Unit, and an
instructor at the CPD Police Academy.
Currently, David works as an investi-
gator for the State of Arizona Depart-
ment of Education.
David purchased a home in Fountain
Hills in 2009 and, upon retiring from
the Chicago Police Departments in
2014, became a full-time resident in
Fountain Hills.
Upon relocating to Arizona, David has
been active in community affairs, at
both state, county, and local levels.
He is a member of the Sons of the
American Legion, and the Fountain
Hills Republican Club. In 2017 he as-
sumed the duties of the 2nd vice
president for that club. He currently
serves as Republican Committeeman
in LD23. He has volunteered on the
Maricopa Cold Case Posse. After
serving one year on the Governor’s
Advisory Council on Aging (GACA), in
2018 he was appointed as Secretary
of the Executive Board of the Gover-
nor’s Advisory Council on Aging
(GACA), where he remains an active
member.
Town Council
David Spelich
37
Town Council
Art Tolis
Vice Mayor Art Tolis has been active in
the Fountain Hills community for over
16 years. He has served on many
boards and commissions including the
Fountain Hills Chamber of Commerce
(2003-2007), Treasurer of the Cham-
ber in 2006, L. Alan Cruikshank River
of Time Museum Board of Directors,
Fountain Hills Realtor Marketing Chair/
Scottsdale Association of Realtors
Board of Directors, the Town of Foun-
tain Hills Planning & Zoning Commis-
sion, Four Peaks Rotary (2016-2017
as President), and is a graduate of the
first Fountain Hills Leadership Acade-
my class. Prior to moving to Arizona,
Art was active in Connecticut politics
and also served on the Town Council
for Berlin, Connecticut. He has a
Bachelor’s Degree from Syracuse Uni-
versity and a Master’s Certificate from
Pacific Coast Banking School/
University of Washington.
In addition to these community posi-
tions, Art is the owner of Tolis Mort-
gage Financial Group and is a licensed
mortgage broker, realtor and insur-
ance agent (life and health).
Art is married to Heather Tolis and is
the proud father to six children who
are either currently attending or have
graduated from the Fountain Hills Uni-
fied School District.
38
Elected Officials’ Terms of Office
Mayor:
Ginny Dickey
Term of Office: First term: December 2018—November 2020
Vice Mayor:
Mike Scharnow
Term of Office: First term: December 2018—November 2022
Councilmembers:
Dennis Brown
Term of Office: Partial term: May 2009—May 2012
Second term: June 2012—November 2016
Third term: December 2016—November 2020
Sherry Leckrone
Term of Office: Partial term: October 2018—November 2020
Alan Magazine
Term of Office: First term: December 2014—November 2018
Second term: December 2018—November 2022
David Spelich
Term of Office: First term: December 2018—November 2022
Art Tolis
Term of Office: First term: December 2016—November 2020
Town Council
Terms of Office
39
Financial Overview
&
Policies
Financial Overview & Policies
40
Financial Overview & Policies
FUND STRUCTURE
TOWN OF FOUNTAIN HILLS
BUDGETARY FUNDS
SPECIAL REVENUE
FUNDS
STREETS
DOWNTOWN
STRATEGY
ECONOMIC
DEVELOPMENT
TOURISM
SPECIAL
REVENUE
PUBLIC ART
COURT
ENHANCEMENT
ENVIRONMENTAL
COTTONWOODS
MAINT DIST
DEBT SERVICE
FUNDS
GENERAL
OBLIGATIONS
EAGLE MOUNTAIN
MUNICIPAL
PROPERTY CORP
CAPITAL PROJECT
FUNDS
CAPITAL
PROJECTS
FIRE & EMS
DEVELOPMENT
STREETS
DEVELOPMENT
PARKS & REC
DEVELOPMENT
INTERNAL SERVICE
FUNDS
FACILITIES
REPLACEMENT
TECHNOLOGY
REPLACEMENT
VEHICLE
REPLACEMENT
GENERAL FUND
41
The preceding page depicts the budgetary funds of the Town. The table above rep-
resents the departments of the Town and the funds that are used by those depart-
ments.
Financial Overview & Policies
Total Proposed
Budget
Fund Type Fund Department Amount
General Fund Total 19,258,286$
General Fund Mayor & Town Council 74,882
General Fund Administration 2,339,663
General Fund General Government 2,204,942
General Fund Municipal Court 402,604
General Fund Public Works 1,120,866
General Fund Development Services 946,484
General Fund Community Services 2,942,046
General Fund Law Enforcement 5,029,469
General Fund Fire & Emergency Medical 4,197,330
Fund Type Fund Department Amount
Special Revenue Total 7,788,742$
Streets (HURF)Public Works 5,120,822
Downtown Strategy Fund Administration 38,400
Economic Development Fund Administration 241,270
Tourism Fund Administration 208,266
Special Revenue Fund Administration 1,338,500
Public Art Fund Community Services 144,649
Court Enhancement Fund Municipal Court 24,800
Environmental Fund Public Works 666,904
Cottonwoods Maintenance District Fund Administration 5,131
Fund Type Fund Department Amount
Debt Service Total 408,600$
General Obligation Bond Fund Administration 350
Eagle Mountain CFD Fund Administration 407,240
Municipal Property Corporation Fund Administration 1,010
Fund Type Fund Department Amount
Capital Projects Total 5,497,230$
Capital Projects Fund Administration, Community
Services, Public Works
5,457,230
Development Fees Funds Fire, Public Works,
Community Services
40,000
Fund Type Fund Department Amount
Internal Service Total 896,133$
Facilities Replacement Fund Public Works 819,144
Internal Service Fund General Government 25,000
Vehicle Replacement Fund General Government 51,989
GRAND TOTAL ALL FUNDS 33,848,991$
FUND/DEPARTMENT STRUCTURE
Governmental Funds
42
FUND STRUCTURE
The accounts of the Town are organized on the basis of funds, each of which is
considered a separate accounting entity. Operations of each fund are accounted
for with a separate set of self-balancing accounts that comprise its assets, liabili-
ties, fund equity, revenues and expenditures. Town resources are allocated to and
accounted for in individual funds based on the purposes for which they are to be
spent and the means by which spending activities are controlled. The Town of
Fountain Hills appropriates all funds in its budget process.
General Fund
«The General Fund (Fund 100) is the primary operating fund of the
Town and accounts for the resources and uses of various Fountain Hills depart-
ments. It exists to account for the financing of services traditionally associated
with local government. These services include police and fire protection, develop-
ment 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 financial resources except those required to be
accounted for in another fund and have designations of non-spendable, restricted,
committed, assigned or unassigned.
Special Revenue Funds
«Special Revenue Funds are used to account for the proceeds of specific
revenue sources that are legally restricted to expenditures for specified purposes,
designated as committed or restricted. The Town maintains the following Special
Revenue Funds:
«The Streets (HURF) Fund (Fund 200) is funded by .2% of local sales
tax, State-shared revenues and transfers from the Capital Improvement Fund. The
State of Arizona taxes motor fuels and collects a variety of fees and charges relat-
ing to the registration and operation of motor vehicles. These revenues are depos-
ited in the Arizona Highway User Revenue Fund (HURF) and are then distributed to
the cities, towns, and counties and to the State Highway Fund. This fund may only
be used for street and highway purposes and is a restricted fund.
«The Downtown Strategy Fund (Fund 300) is a committed fund
which may only be used for development of the downtown. Revenue for this fund
comes from the 20% of the .1% of local sales tax collections that have been dedi-
cated for this purpose.
«The Economic Development Fund (Fund 310) is a committed fund
which may only be used for economic development. Revenue for this fund comes
from the 80% of the .1% of local sales tax collections that have been dedicated for
this purpose.
«The Tourism Fund (Fund 320) is a committed fund which may only
be used for tourism. Revenue for this fund is provided by a transfer from the Eco-
nomic Development Fund and grant money.
Financial Overview & Policies
43
Financial Overview & Policies
«The Special Revenue/Grants Fund (Fund 400) is restricted by the
terms of the individual grants or program funds received. An example of this
would be state or federal funds. These funds are to be used only for the specific
program or programs for which the funds have been awarded and in accordance
with all the grant conditions.
«The Public Art Fund (Fund 410) is funded by developer in -lieu con-
tributions. These funds may only be used for the maintenance of art and for the
installation of this art throughout the community. This fund has a committed fund
balance.
«The Court Enhancement Fund (Fund 420) is a restricted fund which
may only be used to enhance the technological, operational and security capabili-
ties of the Fountain Hills Municipal Court and to support the operation of the Court
collection program. Revenues are derived from court fees and bond forfeitures.
«The Environmental Fund (Fund 460) is an assigned fund which may
only be used to help offset the costs of stormwater management and air quality
permit requirements as well as other environmental programs. These items in-
clude, but are not limited to, permit fees, wash maintenance, ADWR dam inspec-
tion and maintenance, street sweeping, storm drain cleaning and household haz-
ardous waste disposal. Revenues are derived from the annual environmental fee
billed to Town residents.
«The Cottonwoods Maintenance District Fund (Fund 550) is a re-
stricted fund which may only be used for maintenance of the Cottonwoods Mainte-
nance District. Revenues are derived from a secondary property tax.
Debt Service Funds
Debt Service Funds are established for the payment of principal and inter-
est on bonded indebtedness. Revenues are derived from a secondary property tax
levy, and municipal property lease payments. (The 0.2% of local sales tax previ-
ously dedicated to mountain preserve bonds has been redirected to the Highway
User Revenue Fund for the pavement management program.) Revenues are re-
ceived in amounts sufficient to pay the annual debt service payment; therefore,
the fund balance will be no less than the annual debt service payment due on Ju-
ly 1 of the new fiscal year plus an amount equal to the average annual delinquen-
cy factor based on the prior three years’ delinquency rate, categorized as restrict-
ed.
Debt Service Funds include:
General Obligation Debt Service (Fund 510)
Eagle Mountain CFD Debt Service (Fund 520)
Municipal Property Corporation Debt Service (Fund 530)
Capital Project Funds
«Capital Project Funds are used for the acquisition and/or construction of
major capital items including facilities, heavy equipment, technology, open space,
park improvements, and major road improvements.
44
«The Capital Projects Fund (Fund 600) revenues are committed rev-
enues derived from excess General Fund revenues and 50% of the construction
related local sales tax. The Capital Projects Fund is the primary source of capital
improvements funding for the Town.
«The Development Fee Funds (Funds 710-770) are restricted funds
which may only be used for the planning, design, and construction of public facili-
ties 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 identifies each public improvement that is proposed to be the sub-
ject of a development fee. This IIP is incorporated as part of the Town’s Capital
Improvement Program (CIP). Development Fee funds now only include:
Fire & Emergency (Fund 720)
Streets (Fund 730)
Parks/Recreation (Fund 740)
Internal Service Funds
«The Internal Service Funds are used to account for the Town ’s busi-
ness-type activities. These funds are considered self-supporting in that the ser-
vices rendered are financed through user charges or are on a cost reimbursement
basis. These funds are classified as having assigned fund balances.
Internal Service Funds include:
Facilities Replacement Fund (610)
Technology Replacement Fund (Fund 800)
Vehicle Replacement Fund (Fund 810)
BUDGETARY AND ACCOUNTING BASIS
The budget is prepared on a budgetary basis of accounting for all fund types. Ex-
penditures are recorded when the related fund liability is incurred, and revenues
are recognized only when they are measurable and available. In all cases, when
goods and services are not received by year-end, the encumbrances lapse. This
basis means certain transactions are recognized in the budget on a basis other
than Generally Accepted Accounting Principles (GAAP), which is the basis used to
prepare the Town’s Comprehensive Annual Financial Report (CAFR). The major dif-
ferences between the budgetary and GAAP basis are:
Certain revenues, expenditures and transfers are not included on a budget-
ary basis, but are accrued and reported on a GAAP basis. For example, in-
creases or decreases in compensated absences are not reported for budget-
ary purposes, but are presented as revenues or expenditures on a GAAP ba-
sis.
Depreciation is not budgeted as an expense in budgetary accounting.
Capital outlays are an expenditure in budgetary accounting and an asset in
GAAP.
Financial Overview & Policies
45
Certain debt service principal and interest payments are accounted for as
expenditures in the General Fund on a budgetary basis, but are reported as
expenses in the Debt Service Fund on the GAAP basis.
All actual amounts in the budget document are shown on the budgetary basis to
facilitate meaningful comparisons.
Operating and Capital Budget Relationship
Included within the annual budget is a Capital Improvement Program presented on
a budgetary basis. Capital project budget funding sources are matched with budg-
eted 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 budget-
ary basis which is a cash flow model.
For example, a 180 day construction contract entered into in May of fiscal year one
would have cash expenditures from May of fiscal year one through October of fis-
cal year two; however, the entire budget for this project would not be appropriat-
ed in fiscal year one, the year in which the contract was entered. Any unspent
funds at fiscal year-end are carried forward and budgeted again in fiscal year two.
Financial Overview & Policies
46
TOWN OF FOUNTAIN HILLS FINANCIAL POLICIES
I. INTRODUCTION
The Mayor and Town Council (the “Town Council”) of the Town of Fountain Hills
(the “Town”) understands that principles of sound financial management establish
the framework for overall fiscal planning and management. The principles set forth
guidelines for both current activities and long range planning. Following these prin-
ciples will enhance the Town’s financial health as well as its image and credibility
with its citizens, the public in general, bond rating agencies and investors. The pol-
icies will be reviewed periodically to assure the highest standards of fiscal manage-
ment. 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 Manag-
er and staff have the primary role of reviewing and providing guidance in the fi-
nancial area to the Town Council.
II. OVERALL GOALS
The overall financial goals underlying these principles are:
2.1 Fiscal Conservatism. To ensure that the Town is, at all times, in a solid fi-
nancial condition, defined as:
A. Cash solvency – the ability to pay bills.
B. Budgetary solvency – the ability to balance the budget.
C. Long run solvency – the ability to pay future costs.
D. Service level solvency – the ability to provide needed and desired ser-
vices.
E. Adhering to the highest accounting and management practices as well
as the financial reporting and budgeting standards established by the
Government Finance Officers Association, by the Governmental Ac-
counting Standards Board (GASB) and by other professional organiza-
tions.
2.2 Maintaining Bond Rating. To maintain an Aa3 or better bond rating in the
financial community to assure the Town taxpayers that the Town govern-
ment is well managed and financially sound.
2.3 Stability. To have the ability to withstand local and regional economic fluctu-
ations, to adjust to changes in the service requirements of our community,
and to respond to changes in Federal and State priorities and funding as
they affect the Town’s residents.
2.4 Delivering Quality Services. To deliver quality services in an affordable, effi-
cient and cost-effective basis providing full value for each tax dollar.
Financial Overview & Policies
47
III. FUND BALANCE
“Fund balance” is defined as the cumulative difference between a fund’s assets
and its liabilities. The purpose of this policy is to establish a key element of the fi-
nancial stability of the Town by setting guidelines for fund balance. It is essential
that the Town maintain adequate levels of fund balance to mitigate financial risk
that can occur from unforeseen revenue fluctuations, unanticipated expenditures,
and similar circumstances. The fund balance also provides cash flow liquidity for
the Town’s general operations. Fund balance is an important indicator of the
Town’s financial position, and adequate reserves must be maintained to allow the
Town to continue providing services to the community during periods of economic
downturns or emergencies, and/or when unanticipated expenditures occur.
The level of fund balance is related to the degree of uncertainty and risk that the
Town faces. A prudent level of financial resources is necessary to protect against
the need to reduce service levels due to temporary revenue shortfalls or unantici-
pated one-time expenditures. With the Town’s dependency on local sales tax and
State shared revenues, there is increased risk of revenue fluctuations due to the
overall condition of the economy. Therefore, the level of reserves needs to be suf-
ficient to ensure stability of governmental operations during a slowdown in the
economy or legislative changes to the State’s revenue sharing formula.
Fund balance is one of the most widely utilized elements of a government’s finan-
cial statements. This measure of financial health is used by (1) residents, (2)
state, county and local legislators and officials, (3) municipal bond analysts
through credit reviews and ratings, (4) taxpayer associations, (5) research organi-
zations and oversight bodies, and (6) reporters.
Other factors that influence the level of fund balance are:
1. Credit reviews performed by municipal bond analysts.
2. Improving or preserving the Town’s bond rating.
3. Maintaining a positive trend in historical fund balances.
4. Maintaining a rating equal to or better than surrounding communities.
The Governmental Accounting Standards Board (“GASB”) determined that the use-
fulness and value of fund balance information was significantly reduced by misun-
derstandings caused by inconsistent treatment and financial reporting practices of
governments. As a result, GASB issued a pronouncement, GASB Statement No. 54
(“GASB 54”), which applies to the financial reports of all state and local govern-
ments. GASB 54 improved financial reporting by providing fund balance classifica-
tions that are more easily understood by the user.
3.1 Fund Balance Classifications. An accounting distinction is made between the
various portions of fund balance reported in the Town’s financials. The five
classifications are:
(A) Non-spendable Fund Balance—Includes amounts either not in
spendable form or legally or contractually required to be maintained
intact. This amount includes inventory, pre-paid items, and non-current
receivables such as long-term loan and notes receivable and property
held for resale (unless the proceeds are restricted, committed or as-
signed).
Financial Overview & Policies
48
(B) Restricted Fund Balance —Includes amounts that are constrained for
a specific purpose through restrictions either (1) externally imposed by
creditors (such as through debt covenants), grantors, contributors, or
laws or regulations of other governments or (2) imposed by law
through constitutional provisions or enabling legislation.
(C) Committed Fund Balance —Includes amounts that are committed for
specific purposes by formal action of the Town Council. Although
amounts designated “committed” are not legally restricted like restrict-
ed fund balance, these committed amounts cannot be used for any oth-
er purpose unless the Town Council removes or changes the limitation
by taking the same form of action it employed to impose the limitation.
The action to commit fund balances must occur prior to year-end; how-
ever, actual amounts can be determined in the subsequent period.
(D) Assigned Fund Balance —Includes amounts that are intended by the
Town to be used for specific purposes but are neither restricted nor
committed. Intent should be expressed by the Town Council itself or a
subordinate high-level body or official possessing the authority to as-
sign amounts to be used for specific purposes in accordance with policy
established by the Town Council. This assignment would include any
activity reported in a fund, other than the General Fund, that is not
otherwise restricted more narrowly by the above definitions. The Town
is not allowed to assign balances that result in a residual deficit in the
fund.
(E) Unassigned Fund Balance —Includes any remaining amounts after
applying categories (A)-(D) above (non-spendable, restricted, commit-
ted, or assigned). The General Fund is the only fund that will report a
positive unassigned fund balance.
3.2 General Fund.
The fund balance of the Town’s General Fund may consist of up to five clas-
sifications, as described previously. In order to satisfy the objective of main-
taining a bond rating equal to or better than surrounding peer communities,
a combined fund balance of at least 30% of the average actual General Fund
revenues for the preceding five fiscal years is recommended to be kept in
the Committed, Assigned, and Unassigned classifications.
A. Committed Fund Balance. The Town will maintain a Committed Fund Bal-
ance in the General Fund of 20% of the average actual General Fund
revenues for the preceding five fiscal years. The maintenance of this
fund balance is a particularly important factor considered by credit rating
agencies in their evaluation of the Town’s credit worthiness.
(1) Stabilization Fund (Rainy Day Fund). As a component of the Gen-
eral Fund’s Committed Fund Balance, the Town will maintain a Sta-
bilization Fund that shall be designated for use in the event of an
unanticipated expenditure or loss of revenue. The balance of the
Stabilization Fund at the end of any fiscal year will be equal to a
minimum of 20% of the average actual General Fund revenues for
the preceding five fiscal years.
(2) Stabilization Fund Guidelines. In order to achieve the objectives of
Financial Overview & Policies
49
this policy, ensure financial stability, and to maintain sufficient oper-
ating capital, the following guidelines shall be followed by the Town
Council, Town Manager and Town Staff:
(a) Increases to Fund. At the conclusion of the Town’s annual finan-
cial audit, Town Staff shall determine the amount of revenues
received by the General Fund in excess of expenditures and in-
terfund transfers made from the General Fund for the year just
audited. Transfers shall then be made as set forth herein until
the Fund’s balance is equal to at least 20% of the average actual
General Fund revenues for the preceding five fiscal years.
(b) Decreases to Fund. The Stabilization Fund shall be decreased for
only one or more of the following purposes and/or under the fol-
lowing circumstances:
(i) To replace the loss of more than 25% of the Town’s Transac-
tion Privilege Tax revenue or State shared revenues.
(ii) For any event that threatens the health, safety, or welfare
of the Town’s citizens.
(iii) For any event that threatens the financial stability of the
Town.
(iv) To address any matter declared as an emergency by the
Governor or the Mayor.
(c) Authorization of Use. All decreases in the Stabilization Fund shall
be subject to the following:
(i) Any decrease shall require the approval by at least 2/3 of the
entire Town Council.
(ii) The total of all decreases during a fiscal year shall not exceed
one-half of the beginning fund balance plus any increases
during the same fiscal year.
(d) Replenishment Rules. Any amount transferred from the Stabiliza-
tion Fund shall be replenished as follows:
(i) All amounts shall be transferred back to the Fund within five
years. At least 20% of the total amount originally transferred
from the Fund shall be transferred back to the Fund in each
of these five years.
(ii) Replenishment transfers shall be appropriated as part of the
annual budget process.
B. Assigned Fund Balance. The Town will maintain an Assigned Fund Bal-
ance, in such amounts as deemed necessary by the Town Manager, to
systemically accumulate the replacement costs of certain fixed assets. As
replacement purchases are made, fund balance will be replenished by
charging the owning Department or Division amounts based on the esti-
mated useful life and estimated future replacement value of the fixed as-
Financial Overview & Policies
50
set. Budgeted expenditures of Assigned Fund Balance shall comply with
Town policy.
C. Unassigned Fund Balance. The Town will maintain an Unassigned Fund Bal-
ance in the General Fund in an amount equal to 20% of the average actual
General Fund revenues for the preceding five fiscal years. Funds in excess of
the balances described in the preceding paragraphs will be Unassigned Fund
Balance, unless otherwise assigned in accordance with GASB 54. Any reve-
nues collected in excess of expenditures and interfund transfers made from
the General Fund will be used to satisfy fund balance requirements first. Any
remaining fund balance will be transferred to the Capital Projects Fund.
During the annual budget process, the Town Manager will estimate the sur-
plus or deficit for the current year and prepare a projection of the year-end
fund balances by classification. Such projection will include an analysis of
trends in fund balance levels on an historical and future projection basis.
The Finance Director is authorized to assign available fund balance for spe-
cific purposes in accordance with GASB 54. It is the Town’s policy that ex-
penditures for which more than one category of fund balance might be used,
Restricted Fund Balance used first, Committed Fund Balance used second,
Assigned Fund balance used third, and Unassigned Fund Balance used last.
3.3 Special Revenue Funds.
A. Streets Fund (HURF). The Streets Fund is used solely for street and
highway purposes. The fund is mostly supported by contributions from
the State’s Highway User Revenue Fund (HURF); however, the Town
Council may also direct portions of other revenue sources to the fund in
order to meet the needs of the Town’s Pavement Management Program.
All HURF revenue received is included in Restricted Fund Balance.
B. Excise Tax Funds. These funds are created by action of the Town Council,
either by resolution or during the annual budget process, to track and
report activities for a specified purpose. The resources in these funds are
classified as Committed Fund Balance.
3.4 Debt Service Funds.
The Debt Service Fund is established for the payment of principal and inter-
est on bonded indebtedness and is classified as Restricted Fund Balance.
Revenues may be derived from a property tax levy, pledged excise taxes,
municipal property lease payments and shared revenues. Revenues are re-
ceived in amounts sufficient to pay the annual debt service payment; there-
fore, the restricted fund balance will be no less than the annual debt service
payment due on July 1 of the new fiscal year and no more than the annual
debt service payment due on July 1 plus an amount equal to the average
annual delinquency factor based on the prior three years’ delinquency rates.
3.5 Capital Projects Fund.
A. Capital Project Fund. A Capital Projects Fund has been established to al-
low the Town to accumulate monies for: (1) purchase of land or build-
ings; (2) improvements to Town-owned properties; (3) grant matches
Financial Overview & Policies
51
associated with capital improvements; (4) public safety projects and
equipment purchases; (5) economic development projects; and (6) such
other capital projects as determined by the Town Council. The Capital
Projects Fund will be funded by: (A) sales of real and personal property
belonging to the Town; (B) General Fund transfer of any excess revenues
(from the prior fiscal year) collected over budgeted and unexpended ap-
propriations not needed to meet fund balance requirements or re-
appropriation; and (C) interest earnings on the balance of the fund in-
vested per the Town’s investment policy.
B. Development Fee Funds. Accounted for separately, but considered part
of the Capital Projects Fund, are accumulated development fees collected
pursuant to ARIZ. REV. STAT. § 9-463.05 that are assessed on new con-
struction for the purpose of funding growth. These funds are restricted to
growth-related capital expenditures as designated in the Town’s adopted
Infrastructure Improvements Plan. The fund balance will be established
each fiscal year during the budget process depending on planned ex-
penditures but cannot exceed accumulated revenues. The Town shall
first be entitled to recoup the cost of any capital improvements, infra-
structure, marketing or sales-related costs associated with the disposi-
tion of property before crediting the Capital Projects Fund (for funds oth-
er than development fees). The Town Council may approve the uses of
the Capital Projects Fund as a part of its annual budget or by motion and
affirmative vote at the time the expenditures are approved.
3.6 Replacement Funds.
Replacement Funds are established to accumulate the resources necessary
to replace vehicles, facility components, information technology, and other
equipment at the end of their useful lives. The Town’s various Departments
and Divisions will incur annual internal service charges, based on their
shared usage of the underlying asset, its useful life, and the future value of
the replacement’s cost. The resources in these funds are classified as As-
signed Fund Balance.
IV. FINANCIAL PLANNING
Financial planning refers to the process of identifying resources and allocating
those resources among competing purposes. The primary vehicle for this planning
is the preparation, monitoring, and analyses of the Town’s budget. It is increasing-
ly important to monitor the performance of the programs competing to receive
funding.
4.1 Budget Adoption. The Town Manager shall prepare a proposed annual budg-
et, which shall be submitted to the Town Council and the public for review in
accordance with Ariz. Rev. Stat. § 42-17001, et seq. The Town will budget
revenues and expenditures on the basis of a fiscal year beginning July 1 and
ending the following June 30. The Town Council will adopt the budget no lat-
er than June 30. By adopting the budget and the various funds set forth
therein, the Town Council expresses its intent to commit fund balances for
the purpose of GASB 54 classifications. The Town Manager shall execute the
Town Council policies as set forth in the finally adopted budget.
4.2 Budget Preparation. The Town Manager or authorized designee will prepare
Financial Overview & Policies
52
Financial Overview & Policies
a budget in accordance with the guidelines established by the Government
Finance Officers Association in its Distinguished Budget Award Program. The
proposed budget will contain the following:
A. Revenue estimates by major category, by major fund.
B. Expenditure estimates by department levels and major expenditure
category, by fund.
C. Estimated fund balance by fund.
D. Debt service by issue detailing principal and interest amounts by
fund.
E. Proposed personnel staffing levels.
F. A detailed schedule of capital projects, including a capital improve-
ment program.
G. Any additional information, data, or analysis requested of manage-
ment by the Town Council.
4.3 Operating Budget. The operating budget will be based on the principle that
current operating expenditures, including debt service, will be funded with
current revenues, creating a balanced budget. The Town will not balance the
current budget at the expense of meeting future years’ expenditures; for
example, accruing future years’ revenues, or rolling over short-term debt to
avoid planned debt retirement.
4.4 Revenue Sources. Ongoing operating costs should be supported by ongoing,
stable revenue sources. This policy protects the Town from fluctuating ser-
vice levels and avoids crises when one-time revenues are reduced or re-
moved. Revenues from growth or development should be targeted to costs
related to development, or invested in improvements that will benefit future
residents or make future service provision efficient.
4.5 Revenue Estimate. The Town Manager will provide an estimate of the
Town’s revenues annually for each fiscal year, as well as estimates of spe-
cial (grant, excise tax, etc.) revenues and interfund transfers.
4.6 Staffing. The budget will fully appropriate the resources needed for author-
ized regular staffing. At no time shall the number of regular full-time em-
ployees on the payroll exceed the total number of full-time positions author-
ized by the Town Council. All personnel actions shall be in conformance with
applicable Federal and State law and all Town ordinances and policies.
4.7 Budget Preparation Schedule. Annually, the Town Manager shall provide a
budget preparation schedule outlining the preparation timelines for the pro-
posed budget. Budget packages for the preparation of the budget, including
forms and instructions, shall be distributed to Town Departments in a timely
manner for the Department’s completion. Department Directors shall pre-
pare and return their budget proposals to the Administration Department,
as required in the budget preparation schedule.
4.8 Performance Measurement. Performance measurement indicators will be in-
53
tegrated into the budget process as appropriate.
4.9 Efficiency Analysis. Alternatives for improving the efficiency and effective-
ness of the Town’s programs and the productivity of its employees will be
considered during the budget process. Duplication of services and inefficien-
cy in service delivery should be eliminated wherever they are identified.
4.10 Department Responsibility. Department Directors are required to monitor
revenues and control expenditures to prevent exceeding their total depart-
mental expenditure budgets. Department Directors shall immediately notify
the Town Manager of any exceptional circumstances that could cause a de-
partmental expenditure budget to be exceeded.
4.11 Quarterly Report. A quarterly report on the status of the General Fund
budget and trends will be prepared within 60 days of the end of each quar-
ter by the Town Manager or authorized designee.
4.12 Deficit. If a deficit is projected during any fiscal year, the Town will take
steps to reduce expenditures, increase revenues or, if a deficit is caused by
an emergency, consider using the Rainy Day Fund, to the extent necessary
to ensure a balanced budget at the close of the fiscal year. The Town Man-
ager may institute a cessation during the fiscal year on hirings, promotions,
transfers, and capital equipment purchases. Such action will not be taken
arbitrarily or without knowledge and support of the Town Council.
V. EXPENDITURE CONTROL
The Town Manager shall ensure compliance with the legally adopted budget. In ad-
dition, purchases and expenditures must comply with all applicable legal require-
ments.
5.1 Budgeted Expenditures. Expenditures will be controlled by an annual budget
at the departmental level. The Town Council shall adopt appropriations
through the budget process. Written procedures will be maintained for ad-
ministrative approval and processing of certain budget transfers within
funds.
5.2 Purchasing System and Policies. The Town will maintain a purchasing sys-
tem that provides needed materials in a timely manner to avoid interrup-
tions in the delivery of services. All purchases shall be made in accordance
with the Town’s purchasing policies, guidelines and procedures and applica-
ble State and Federal laws. The Town will endeavor to obtain supplies,
equipment, and services as economically as possible.
5.3 Internal Controls. Expenditures will be controlled through appropriate inter-
nal controls and procedures in processing invoices for payment.
5.4 State Expenditure Limit. The State of Arizona sets a limit on the expendi-
tures of local jurisdictions. The Town will comply with these expenditure lim-
itations and will submit an audited expenditure limitation report, audited fi-
nancial statements and audited reconciliation report as defined by the Uni-
form Expenditure Reporting System (Ariz. Rev. Stat. § 41-1279.07) to the
State Auditor General each year.
Financial Overview & Policies
54
5.5 Capitalized Assets. All assets of $10,000 or more will be capitalized and rec-
orded in the Town of Fountain Hills Summary of Capital Assets.
VI. REVENUES AND COLLECTIONS
All government employees are considered stewards of public funds. In order to
provide funding for service delivery, the Town must have reliable revenue sources.
These diverse revenues must be collected equitably, timely and efficiently.
6.1 Balanced Revenue Base. The Town’s goal is a General Fund revenue base
that is equally balanced between sales taxes, State-shared revenues, prop-
erty tax, service fees, and other revenue sources.
6.2 Stable Revenue Base. The Town will strive for a diversified and stable reve-
nue base to shelter it from economic changes or short-term fluctuations and
in any one revenue source by doing the following:
A. Establishing new charges and fees as needed and as permitted by law
at reasonable levels.
B. Pursuing legislative change, when necessary, to permit changes or
establishment of user charges and fees.
C. Aggressively collecting all revenues, late penalties, outstanding taxes
owed and related interest as authorized by law.
6.3 Monitoring Collection. The Town Manager or authorized designee will moni-
tor all taxes to ensure they are equitably administered and collections are
timely and accurate. Fees and charges should be based on benefits and/or
privileges granted by the Town, or based on costs of a particular service.
6.4 Intergovernmental Aid. The Town Manager or authorized designee should
pursue intergovernmental aid for those programs and activities that address
a recognized need and are consistent with the Town’s long-range objectives.
Any decision to pursue intergovernmental aid should include the considera-
tion of the following:
A. Present and future funding requirements.
B. Cost of administering the funds.
C. Costs associated with special conditions or regulations attached to the
grant award.
6.5 Cost Recovery. The Town will attempt to recover all allowable costs (both
direct and indirect) associated with the administration and implementation
of programs funded through intergovernmental aid. In the case of the Foun-
tain Hills Unified School District, the Town may determine to recover less
than full cost of services provided. In the case of State and Federally man-
dated programs, the Town will attempt to obtain full funding for the service
from the governmental entity requiring the service be provided. Allowable
costs will be determined based upon a “Cost Allocation Study” prepared pe-
riodically.
Financial Overview & Policies
55
6.6 Growth Revenues. Local sales tax revenues are derived from several
sources with a significant portion from construction related activity. To en-
sure that the revenues from growth or development are targeted to costs
related to development, or invested in improvements that will benefit future
residents or make future service provision efficient, the Town will designate
50% of those one-time revenues to the Capital Projects Fund. Monthly,
these revenues will be transferred from the General Fund to the Capital Pro-
jects Fund for future appropriation.
VII. USER FEE COST RECOVERY
User fees and charges are payments for voluntarily-purchased, publicly-provided
services that benefit specific individuals. The Town relies on user fees and charges
to supplement other revenue sources in order to provide public services.
7.1 Establishing Fees. The Town may establish user fees and charges for certain
services provided to users receiving a specific benefit. User fees and charges
will be established to recover as much as possible the direct and indirect
costs of the program or service, unless the percentage of full cost recovery
has been mandated by specific action of the Town Council. It is recognized
that occasionally competing policy objectives may result in reduced user
fees and charges that recover a smaller portion of service costs.
7.2 Recalculation. Periodically, the Town will recalculate the full costs of activi-
ties supported by user fees to identify the impact of inflation and other at-
tendant costs.
VIII. CASH HANDLING POLICY
Collecting and controlling cash at the Town are very important functions. The Cus-
tomer Service Representatives and Permit Technicians are the Town’s cash han-
dling agents. Strong internal controls for cash collection and handling are neces-
sary to prevent mistreatment of Town funds and to safeguard and protect employ-
ees from unwarranted charges of mishandling funds.
Historical practices shall not constitute justification for deviation from these proce-
dures. The material contained in this Section supersedes any previous policies and
procedures regarding the handling of cash followed within the Town and/or within
Departments. The Finance Division will conduct periodic reviews of cash handling
procedures. Any amendments to the policies require Town Council approval, but
the Town Manager may make interpretations and exceptions to the policies con-
tained in this Section as more particularly set forth in Subsection 8.13 below.
8.1 Individual Responsibilities. All cash transactions are to be processed by
Town staff (including cash, credit cards, checks, etc.) and not volunteers.
Any Department Director or manager with responsibilities for managing
Town cash receipts and those employees who are entrusted with the re-
ceipt, deposit and reconciliation of cash for Town-related activities shall be
responsible for knowledge of and compliance with this Section VIII. A refer-
ence to this Section should be included as part of all departmental policies
and procedures.
8.2 Establishing Cash Handling Sites. Ideally, from a control perspective, col-
Financial Overview & Policies
56
lecting and controlling cash should be centralized in one location; however,
that is not always possible or practical. As a result, the collection of money
is, in part, decentralized. The Finance Division must authorize all cash han-
dling sites, including one-time requests for cash for special events. Depart-
ments requesting status as a cash handling site (or special events where
money is being collected and a cash float is needed) must submit a request
to the Finance Division at least 24 hours prior to the special event that in-
cludes:
A. Reason(s) why cash handling site or cash float is needed.
B. A list of the personnel involved with the cash handling site, descrip-
tions of their duties, and how segregation of duties will be main-
tained.
C. Whether a change drawer will be needed.
D. A description of the reconciliation process, including frequency of rec-
onciliation.
E. A description of the process for safeguarding cash until it is deposit-
ed.
F. A schedule of how often and where cash deposits will be made.
8.3 Procedures for Cash Collection.
A. “Cash” is defined as any of the following accepted methods of pay-
ment for Town transactions:
(1) Cash (U.S. coin and currency).
(2) Checks (drawn on U.S. banks and made payable to the Town;
no third party checks).
(3) Credit Cards (MasterCard, Visa, Discover, American Express).
(4) Money Orders.
B. Cash should be physically protected through the use of vaults, safes,
cash registers, etc. Each Department is responsible to make the nec-
essary provisions to properly safeguard the cash receipts in its area
and maintain the necessary safe or vault that will ensure the security.
Generally, any amount of cash on hand must be maintained in a vault
or heavy safe (one which cannot be easily moved by two persons us-
ing a hand cart). Cash should not be retained in desk drawers or
standard file cabinets without a locking mechanism; petty cash must
be secured in a locked file cabinet and keys should be secured sepa-
rately.
C. The cash drawer should be kept shut when not in use and after each
transaction. The cash drawer, when open, should not be left unat-
tended when it contains money. The contents of cash drawers should
Financial Overview & Policies
57
be placed in a safe, vault, or an approved, locked location after each
day; all safes are to be kept locked.
8.4 Receipts.
A. Procedures must be in place to record the daily beginning and ending
receipt numbers of the cash register, and include safeguards to pre-
vent manipulation of register totals, receipt numbers, etc. Automatic
numbering of receipts through a computerized system is an accepta-
ble alternative.
B. Receipts should be generated from either receipt books or cash regis-
ter receipt system.
C. Cash registers must be programmed to issue receipts, which shall
contain all information required by the accounting system to properly
credit and track payments.
D. Receipt books, if issued for special events, must be issued in sequen-
tial order. All books should be accounted for from the time of delivery
and returned to the Finance Division.
E. Only those receipt books that have been distributed by the Finance
Division may be used.
F. At a minimum, sequential, pre-numbered receipt forms must contain
the following information:
(1) Date issued.
(2) Cashier and/or Department issuing the receipt.
(3) Name of payor (not the department name or revenue source).
(4) Net amount received.
(5) Sufficient information to identify the purpose of the payment.
(6) Form of payment (cash, check, credit card, etc.).
G. The receipt forms should also:
(1) Contain all available identifying numbers and other pertinent,
descriptive information including invoice numbers.
(2) Be issued in a minimum of two copies, one for the payor and
one to accompany the deposit.
(3) Never be altered; if any type of change is necessary, all copies
of the receipt must be clearly marked “void”, and a new receipt
issued.
(4) Be filed sequentially and retained by the Department (including
void receipts).
Financial Overview & Policies
58
8.5 Cash Received in Person.
A. When a customer produces a mutilated bill (where a portion is miss-
ing), the receiver should request that the customer have a bank re-
deem the bill. No bill will be considered for acceptance if both serial
numbers are not present.
B. A printed receipt must be issued for each payment received when the
customer pays in person. At a remote location (for special events),
manual pre-numbered receipts may be used when cash register re-
ceipts are not available.
C. Departments may not accept post-dated checks, IOU’s, or third party
checks.
D. All cash received must be recorded through the computerized ac-
counting system with computer-generated official Town cash receipts.
When a cash handling site with a computerized accounting system
has to use temporary cash receipts, those temporary receipts must
be converted over to computerized receipts as soon as possible. If the
conversion cannot be accomplished within 48 hours, the cash should
be deposited into the Department’s safe and tracked in detail until it
is recorded on the computerized accounting system.
E. The customer must be presented an official Town receipt form with a
duplicate record being retained by the receiving Department. All num-
bered receipts must be accounted for, including the original of voided
receipts.
F. The cash handling site must maintain a clear separation of duties. An
individual should not have responsibility for more than one of the
cash handling components: collecting, depositing, disbursement, and
reconciling.
G. The procedures below are to be followed to safeguard the employee
and the cash:
(1) Account for cash as soon as is it received – count the cash in
front of customer.
(2) Keep cash received in view of the customer until the transac-
tion is complete.
(3) If change is required, count all cash and change in front of cus-
tomer.
(4) Reconcile the funds received to the computerized accounting
system cash report or to the total of the temporary receipts at
the end of the day or at the end of each shift and balance the
receipts as set forth in Subsection 8.9.
(5) Immediately place all cash in a cash drawer, safe or other se-
cure place until deposited. A secure area for processing and
Financial Overview & Policies
59
Financial Overview & Policies
safeguarding funds received should be provided and restricted
to authorized personnel.
(6) Personal transactions with Town cash funds are prohibited.
Monies may never be borrowed nor loaned from cash funds,
nor may personal checks be cashed from receipts.
(7) All employees paying for Town services (rentals, movie tickets,
animal license, business license, etc.) must be rung up by a
different employee under a separate user ID.
(8) Deposit all cash intact and not intermingled or substituted with
other cash.
(9) Pay refunds or expenditures through the appropriate Town
bank account on a Town-generated check from the main ac-
counts payable account for the smaller accounts. If the original
payment was made using credit/debit card, then whenever
possible refunds will be issued through the credit card per
credit card regulations.
(10) Provide printed receipts generated by the financial system for
every transaction involving money.
(11) Voided cash receipts must be approved and initialed by a su-
pervisor before the daily deposit is done, noting the reason for
voiding the transaction.
(12) Deposit daily cash report and cash promptly at the end of each
day into the Finance Division safe.
(13) Place cash in amounts over $500.00 in the Finance Division
safe immediately following the transaction until the end of day
close out.
(14) Cashiers should enter transactions using their personal logins
(switch user) during a single shift.
(15) All packaged coin or strapped currency received as payment
should be removed from the package or straps and verified.
H. Cashing checks from Town deposits, borrowing cash for personal use,
lapping receipts to cover shortages in cash receipts, withholding
checks for deposit in order to float checks, commingling personal and
Town funds and modifying cash records are all serious offenses and
may result in discipline up to and including immediate discharge from
employment.
8.6 Cash Received Through the Mail.
A. When mail is opened, if the cash received is not credited directly into
the appropriate Town account or issued a receipt through a comput-
erized accounting system, a log of the checks, credit card transac-
60
tions and or cash should be prepared and submitted to the Finance
Division. The log should include the customer’s name, amount re-
ceived, check number and any other information available that may
assist in proper allocation of the funds. The envelope also should be
retained as part of the records.
B. When mail is opened, checks must be endorsed promptly with a re-
strictive endorsement stamp. Checks must be stored in a safe or oth-
er secure place approved by the Finance Division until deposited.
C. Unidentified receipts must be deposited to a depository account ap-
proved for such purposes. All reasonable attempts should be made to
identify the correct account and transfer the funds.
8.7 Check Acceptance.
A. The Federal Reserve has established a regulation to standardize check
endorsements:
(1) Checks must be made payable to the Town of Fountain Hills
and endorsed promptly with a restrictive endorsement stamp
payable to the Town of Fountain Hills. The endorsement
stamps must be distributed by the Finance Division; this stamp
protects the check if lost or stolen.
(2) All depositor’s endorsements are limited to the top 1.5 inches
on the back side of the check, at the trailing edge of the check.
This area is where endorsements are normally placed. If you
look at the face of the check, the endorsement area is directly
behind where “Pay to the Order of” is printed.
(3) Any check that has been endorsed may not be returned to the
customer. Any marks below the 1.5 inches on the check may
obscure the bank routing number, cause delays in returning
checks, and forfeit the Town’s right to recovery. The purpose of
this regulation is to speed collection and returns.
(4) The endorsement must include the following:
FOR DEPOSIT ONLY
TOWN OF FOUNTAIN HILLS
[Account Number]
(5) Checks should have the customer information pre-printed on
the face of the check. Bank issued/generated checks are ac-
ceptable.
(6) Personal checks from employees for cash may not be cashed at
any counter in a Town facility.
(7) Checks or credit card transactions will not be cashed or pro-
cessed for more than the amount of purchase. Departments
are not authorized to return currency to the payor in the event
that the check exceeds the amount due to the Town.
Financial Overview & Policies
61
B. Be sure that the name, branch, city and state where the drawer’s
bank is located is printed on the check.
C. The Town will not accept a check that is:
(1) Illegible or not written out clearly; checks should be written out
in blue or black ink only.
(2) For anything other than the exact amount (no change will be
given).
(3) A third party check (that is, checks made out to someone other
than the Town).
(4) Altered or changed.
(5) Undated, post-dated or stale dated (older than six months).
(6) Not signed.
(7) A starter check, i.e. a check without the name, address and
check number on the face of the check.
(8) Not in U.S. funds.
(9) From a foreign bank, even if payable in U.S. funds.
(10) Transfer checks.
D. If the written amount on a check does not match the numerical
amount, the written amount will govern.
E. Money orders should be filled out by the customer in the presence of
Town staff; the customer must countersign and write Town of Foun-
tain Hills in the payee section.
8.8 Credit Card Acceptance.
A. Credit cards accepted are Visa, MasterCard, Discover, and American
Express.
B. When presented with a credit card, the Department cashier shall:
(1) Verify that the card has not been altered and is not expired.
(2) Check customer identification to verify that the name on the
card and the account name are the same, unless someone is
paying for other family members.
(3) Retain the credit card until the transaction is complete.
(4) Enter the credit card transaction by swiping the card through
the terminal on the keyboard; if the keyboard does not have a
Financial Overview & Policies
62
terminal, the swipe reader is not functioning or payment is be-
ing taken over the telephone, the credit card number should be
entered manually when prompted.
(5) If the credit card information is being input from a paper regis-
tration form that includes the card number and payor signature,
shred or permanently mark over the portion of the form that
includes the credit card information as soon as the transaction
is complete and the card is accepted.
(6) If receiving credit card information over the phone, verify the
caller’s name as it appears on the card, verify the amount to be
processed, enter the credit card number, expiration date and
security code directly; immediately shred any piece of paper
where the information can be viewed or taken.
8.9 Balancing of Cash Receipts.
A. All funds collected must be balanced daily, by mode of payment, by
comparing the total of the cash, checks and credit cards to the com-
puterized accounting reports, to the manual receipts totals, including
the totals of the money received by mail. All cash receipts and sup-
porting documentation (daily deposit slip, system receipts, and sys-
tem reports) should be transferred daily to the accounting system
and all discrepancies should be resolved before the end of the day/
shift.
B. Daily cash counts and reconciliations will be performed on a random
basis by the Accountant or other senior Finance Division staff mem-
ber. These reconciliations should be signed and dated by the review-
er. The total monthly receipts should be balanced with the monthly
bank account statements and accounting system monthly reports and
all discrepancies should be resolved.
C. Currency and coin must be reconciled separately from checks, credit
cards and money orders by comparing actual cash received to the
cash total from the cash report or to the sum of the cash sales from
the manual receipts.
D. Over/short amounts must be separately recorded, investigated and
resolved to the extent possible as set out in the over/short portion of
this Section.
E. Because balancing can be a time-consuming task and requires atten-
tion to detail, it is recommended that each cashier pre-balance his/
her own drawer periodically during the day.
NOTE: On the rare occasion that a check needs to be forwarded to
another party by the Town of Fountain Hills, the check cannot be en-
dorsed. Any of the following positions are authorized to approve this
receipt without endorsement: the Town Manager, the Finance Direc-
tor, and the Town Clerk. Approval to accept this instrument in this
manner requires approval from one of the Town’s authorized signato-
ries in writing prior to the presentation of the instrument.
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Financial Overview & Policies
F. End of day close out process for cash collection points includes the
following:
(1) Two signatures on the daily cash report before depositing in
the Finance Division safe.
(2) Total deposit must match the printed report from the software
program.
(3) Deposits are turned in daily and deposited in the Finance Divi-
sion safe by the responsible party.
8.10 Cash Over & Short.
A. A daily accounting of cash received should be balanced against the
total amount on the daily reports run by the Department. Any amount
that is over or short shall be reported on the same day to the Depart-
ment Director and the Accountant.
B. The discipline procedures set forth below should be followed if the es-
tablished dollar limits and frequency of overages and/or shortages are
exceeded. The current established dollar limit is five dollars. A log
should be established to record any overages and shortages, and the
employee’s name and date. Patterns, frequencies, and inconsistencies
should be noted on the employee’s performance review. Overages or
shortages of $50.00 or more are to be reported to the Finance Direc-
tor.
C. Warnings or exceptions involving cash overages or shortages shall be
retained in the employee’s permanent file.
D. If the shortage is the result of a suspected or documented theft, the
shortage must be reported immediately and in writing to the Account-
ant, the Finance Director, and the Town Manager who will submit to
law enforcement for investigation, regardless of amount.
E. Employees who handle cash are expected to be careful and accurate
and to balance their funds each day without overages or shortages.
Failure to follow internal controls and checks and balances as ap-
proved by the Finance Division is considered to be at least negligence
and could be considered misconduct subject to the following discipli-
nary procedures:
(1) Verbal Warning. A verbal warning will be given if an employee
has:
(i) Two or more over/shorts in any 90-day period
(regardless of the amount).
(ii) Cumulative over/shorts of $75.00 or more in any 30 -day
period.
(2) Written Warning.
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(i) After an employee has received two verbal warnings, the
third warning will be in the form of a written warning. A
fourth warning will be subject to disciplinary action as
determined by the Department Director.
(ii) A written warning will be issued if an employee exceeds
a cumulative total of $100.00 or more cash short in any
month regardless of the number of verbal warnings.
8.11 Returned Check Procedures.
A. Any checks returned by the Town’s depository bank as uncollected
shall be sent to the Finance Division. Examples of returned checks in-
clude: non-sufficient funds (NSF), account closed, payor’s signature
missing, refer to maker and post-dated or stale-dated checks.
B. When a check is returned, the Finance Division prepares a negative
entry to the revenue journal, debiting the originating account for the
amount of the check and at the same time assessing a service fee in
the amount set forth in the Town’s adopted fee schedule. It is the re-
sponsibility of the Department that was credited with the revenue to
notify the check writer and use due diligence to collect the amount of
the check and the service fee. The check writer will be prohibited
from receiving Town services until the Town is paid the full amount,
plus the returned check fee. Restitution should be in the form of cur-
rency, money order, cashier’s check, or certified check. The Finance
Division will maintain an aging report on all non-collectable items;
this report will be submitted monthly to the Finance Director.
C. When restitution is obtained, the same account should be used that
was used on the negative entry and the deposit should be transferred
to the Customer Service Representative for inclusion in the daily de-
posit.
D. If after proper due diligence is performed, collection has not been
made, the Accountant may be consulted regarding returned items
that remain uncollected for further action through the State.
8.12 Preparation of Deposits (performed by the Finance Division).
A. The Finance Division shall prepare all deposits.
B. All checks must be made payable to Town of Fountain Hills and en-
dorsed. A calculator tape of the checks should be included with the
checks bundled together.
C. Cash must be recorded on the deposit slip in the appropriate space.
D. Only depository-issued deposit slips, including the appropriate ac-
count number(s) and sub-code(s) are to be used.
E. Someone not involved with collecting the cash, opening the mail or
reconciling the deposit must prepare the deposit.
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65
Financial Overview & Policies
F. Deposit from the Municipal Court should be secured in locking deposit
bags, which are available from the bank.
G. Trips to the bank should be at random times during each day.
8.13 Exceptions to Cash Handling Policy.
A. Any exception to this Section must be approved in writing by the De-
partment Director and requires the concurrence of the Finance Direc-
tor. For example, in cases where there is not enough staff available to
maintain complete separation of duties, an alternate process to safe-
guard Town funds must be established and approved by the Finance
Director. Requests for exceptions to these procedures must be sub-
mitted to the Finance Director in writing.
B. Town personnel are prohibited from depositing Town cash into check-
ing or other bank accounts unless the account has been set up by the
Finance Division.
8.14 Records Retention. All cash receipts and related documents must be main-
tained in accordance with Records Retention Schedules pursuant to Ariz.
Rev. Stat. §§ 39-101 through 39-103 and 41-151.15 through 41-151.19.
Accounting reports, deposit slips, credit card receipts, copies of manual
cash receipts, etc. should be kept for the period specified by the Records
Retention Schedules.
IX. DEBT POLICY
The purpose of this debt policy is to provide for the preservation and enhancement
of the Town’s bond ratings, the maintenance of adequate debt service reserves,
compliance with debt instrument covenants and provisions and required disclo-
sures to investors, underwriters, and rating agencies. The Town’s overall debt
management policy is to ensure that financial resources are adequate in any gen-
eral economic situation to not preclude the Town’s ability to pay its debt when
due.
These policies are meant to supplement the legal framework of public debt laws
provided by the Arizona Constitution, State Statutes, Federal tax laws and the
Town’s current bond resolutions and covenants.
9.1 General.
A. The Town will (1) use current revenues to pay for short-term capital
projects, repair and maintenance items and (2) reserve long-term
debt for capital improvements with useful lives of ten years or more.
The Town will not use long-term debt to fund current governmental
operations and will manage its cash flow in a fashion that will prevent
any borrowing to meet working capital needs. However, exclusive re-
liance upon “pay-as-you-go” funds for capital improvements requires
existing residents to pay for improvements that will benefit new resi-
dents who relocate to the area after the expenditure is made. Financ-
ing capital projects with debt provides for an “intergenerational equi-
ty,” as the actual users of the capital asset pay for its cost over time,
66
rather than one group of users paying in advance for the costs of the
asset. Where there is a benefit to all future residents, debt financing
should be given consideration.
B. To increase its reliance on current revenue to finance its capital im-
provements, and promote a “pay-as-you-go” philosophy, the Town
will allocate each year a percentage of current revenues to maintain a
minimum 10% of average actual General Fund revenues for the pre-
ceding five fiscal years in the assigned fund balance.
9.2 Capital Improvement Plan
A. As part of the budget process each year, the Town Manager or au-
thorized designee will prepare a capital spending plan that provides a
detailed summary of specific capital projects for the five fiscal years
subsequent to the fiscal year presented. The plan will include the
name of the project, project schedule, capital cost by fiscal year and
a recommended specific funding source. The five year capital im-
provement plan will be developed within the constraints of the Town’s
ability to finance the plan.
B. The Town Manager and Department Directors will develop formal
ranking criteria that will be used in the evaluation of all capital pro-
jects. The ranking criteria will give greatest weight to those projects
that protect the health and safety of its citizens. “Pay-as-you-go” pro-
ject financing shall be given the highest priority. Capital improve-
ments that must rely upon debt financing shall be accorded a lower
priority and projects with a useful life of less than ten years shall not
be eligible for inclusion in bond issues except in extraordinary circum-
stances.
C. Lease-purchase financing shall be undertaken only when the project
is considered essential to the efficient operation of the Town or to re-
move expenditures that would exceed the State-imposed expenditure
limitation. The Town Manager or authorized designee shall be respon-
sible for ensuring that “pay-as-you-go” expenditures do not cause the
State-imposed expenditure limitation to be exceeded in any fiscal
year.
D. All capital project requests will be accompanied by a description of
the sources of funding to cover project costs. Where borrowing is rec-
ommended, a dedicated source of funds to cover debt service re-
quirements must be identified. All capital project requests will be re-
quired to identify any impact the project may have on future operat-
ing costs of the Town. The Town will seek grants to finance capital
improvements and will favor those projects that are likely to receive
grant money.
E. All capital project appropriations and amendments to the capital im-
provement plan must be approved by the Town Council.
F. The capital plan will include all equipment and facilities with a useful
life of greater than ten years and a cost greater than $50,000. Debt
financing shall not exceed the useful life of the infrastructure im-
provement or asset.
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67
Financial Overview & Policies
G. The following steps shall be used to prepare the Capital Improvement
Program (“CIP”):
(1) Establish Capital Improvement policies, including:
(a) Time period the CIP will cover.
(b) Facilities/equipment that will be included in the CIP.
(c) How acquisition of multiple items (e.g., computers) will
be treated.
(d) Identification of projects that are expected to be under-
taken, but fall outside the time horizon of the plan.
(2) Adopt standards to rank project requests.
(a) Projects that address a public health or safety concern
are given top priority.
(b) Projects mandated by a court of competent jurisdiction
or a government with authority over the Town are equal
with public health or safety.
(c) Major maintenance (preservation of assets).
(d) Replacement of obsolete equipment (improving efficien-
cy).
(e) Expansion to meet demand caused by growth.
(f) Coordination of projects to achieve cost savings.
(g) Availability of cash to finance improvements from cur-
rent revenues.
(h) Acquisition of open space.
(3) Perform and maintain a capital inventory and identify useful
life.
(4) Identify projects.
(a) Status review of previously approved projects.
(b) Identification of new projects.
(c) Assess capital project alternatives.
(d) Complete project request forms.
(5) Assess funding sources.
(a) Available grants.
68
(b) Development fees shall be utilized to fund capital pro-
jects before “pay-as-you-go” and bond issuance financ-
ing.
(c) Developer contributions.
(d) Private contributions.
(e) Issuance of securities.
(f) Capital leases.
(6) Approve the CIP and Budget.
(a) Town Council review.
(b) Public hearing.
(c) Adoption of the CIP and capital budget.
All capital project requests will be accompanied by a description of the sources of
funding to cover project costs. Where borrowing is recommended, the source of
funds to cover debt service requirements must be identified. All capital project re-
quests will be required to identify any impact the project may have on future oper-
ating costs of the Town.
Department Directors will submit detailed descriptions of the useful life of capital
projects submitted in conjunction with the preparation of the Town’s CIP. The
Town Manager shall incorporate an estimate of the useful life of proposed capital
improvements in developing an amortization schedule for each bond issue. If a
short-lived asset or project (less than ten years) is included in a bond issue then
the bond amortization schedule shall be adjusted to reflect the asset’s rapid depre-
ciation. At no time shall the amortization exceed the life of the asset.
9.3 Financing Alternatives.
A. Financing alternatives include, but are not limited to:
(1) Grants.
(2) Developer Contributions.
(3) General Obligation (“GO”) Bond – requires voter approval, sup-
ported by an ad valorem (property) tax.
(4) Revenue Bonds – repaid with dedicated revenue source (HURF,
revenue generated by project).
(5) Municipal Property Corporation (“MPC”) Bonds – repaid with a
dedicated revenue source.
(6) Community Facilities District (“CFD”) or Special District Bonds
– supported by an ad valorem property tax, revenues of the
district or assessments of the cost of public infrastructure or
enhanced municipal services.
Financial Overview & Policies
69
Financial Overview & Policies
(7) Capital Leases – repaid within operating budget.
(8) Commercial Paper (CP) or Bond Anticipation Notes (BAN) with
terms less than two years.
B. Town debt service costs (GO Bonds, Revenue Bonds, MPC Bonds,
Leases) shall not exceed 20% of the Town’s operating revenue in or-
der to control fixed costs and ensure expenditure flexibility. Improve-
ment District, CFD and Special District debt service is not included in
this calculation because it is paid by district property owners and is
not an obligation of the general citizenry. Separate criteria for CFDs
have been established and included within the Town’s CFD policy.
C. The Town shall comply with all U.S. Internal Revenue Service arbi-
trage rebate requirements for bonded indebtedness.
D. Where applicable, the Town will structure GO bond issues to create
level debt service payments over the life of the issue. The goal will be
to strive for a debt repayment schedule to be no more than 15 years;
at no time will the debt exceed 25 years.
E. Refunding bonds will be measured against a standard of the net pre-
sent value debt service savings exceeding 3% of the principal amount
of the bonds being refunded, or if savings exceed $750,000, or for
the purposes of modifying restrictive covenants or to modify the ex-
isting debt structure to the benefit of the Town. Refinancings under-
taken for other reasons should proceed only when the advantages
have been clearly shown in a cost/benefit analysis of the transaction.
F. The Town will seek to maintain and, if possible, improve the current
bond rating in order to minimize borrowing costs and preserve access
to credit.
G. An analysis showing how a new issue combined with current debt im-
pacts the Town’s debt capacity and conformance with Town debt poli-
cies will accompany every future bond issue proposal. The debt ca-
pacity analysis should reflect a positive trend and include:
(1) Percent of debt outstanding as a percent of the legal debt limit.
(2) Measures of the tax and revenue base.
(3) Evaluation of trends relating to expenditures and fund balance.
(4) Debt service as a percentage of assessed valuation.
(5) Measures of debt burden on the community.
(6) Tax-exempt market factors affecting interest costs.
(7) Debt ratios.
70
H. MPC and contractual debt, which is non-voter approved, will be uti-
lized only when a dedicated revenue source (e.g., excise taxes) can
be identified to pay debt service expenses. The project to be financed
will generate net positive revenues (i.e., the additional revenues gen-
erated by the project will be greater than the debt service require-
ments).
I. The Town’s privilege/excise tax to debt service goal will be a ratio of
at least 2.5:1 to ensure the Town’s ability to pay for long-term debt
from this elastic revenue source.
9.4 Issuance of Obligations.
A. The Town shall select the underwriter and the paying agent/registrar
for each debt issuance based on competitive bid. The underwriter
must be a firm with an office in the Phoenix area and a record of prior
working relationships.
B. The request for proposals process will be designed to select the ser-
vice providers that offer the Town the best combination of expertise
and price. The Town is not required to select the firm offering the
lowest price, but a report must be prepared by the Town Manager
providing justification to the Town Council for a recommendation
when other than the lowest bidder is chosen. The review of all pro-
posals submitted shall be the responsibility of the Town Manager.
C. The Town will sell bonds through public sale, online bidding process
or an accelerated bidding process unless the Town Council authorizes
the bond to be sold by negotiated sale or private placement.
D. The Town Manager or designee and Town Attorney will coordinate
their activities to ensure that all securities are issued in the most effi-
cient and cost-effective manner and in compliance with the governing
statutes and regulations. The Town Manager and the Town Attorney
shall consult and jointly select the bond counsel for a bond issue.
E. The Town Manager or authorized designee will seek a rating on all
new issues which are being sold in the public market if economically
feasible.
F. The Town will report all financial information on an annual basis and
notices of listed events in a timely manner, not in excess of ten busi-
ness days after the occurrence of event, to the rating agencies and
the Municipal Securities Rulemaking Board (MSRB) Electronic Munici-
pal Market Access (EMMA) system. The annual report will include but
not be limited to the Town’s annual Comprehensive Annual Financial
Report (CAFR) and other items specified in the Town’s continuing dis-
closure undertakings.
G. Any institution or individual investing monies as an agent for the
Town shall do so in a manner consistent and in compliance with the
Town’s adopted Investment Policy.
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71
Financial Overview & Policies
H. The Town Manager or authorized designee will provide detailed draw
schedules for any project to be funded with borrowed monies. The
Town will invest the proceeds or direct a trustee to invest the pro-
ceeds of all borrowings in a manner that will ensure the availability of
funds as described in the draw schedules.
I. The Town acknowledges the responsibilities of the underwriting com-
munity and pledges to make all reasonable efforts to assist underwrit-
ers in their efforts to comply with Securities and Exchange Commis-
sion Rule 15c2-12 and MSRB Rule G-36. The Town will follow its
adopted issuance and post-issuance compliance procedures relating
to its tax-exempt financings.
X. INVESTMENT/CASH MANAGEMENT POLICY
It is the intent of this investment/cash management policy (the “Investment Policy”)
that idle public funds (i.e., uninvested funds) will be invested in a manner that main-
tains safety of principal, maintains liquidity to meet cash flow needs, provides com-
petitive investment returns and conforms to all state statutes governing the invest-
ment of public funds (the “Investment Portfolio”). The purpose of these investment
guidelines is to formalize the framework for the Town’s daily investment activities.
10.1 Scope. This Investment Policy shall be administered in a manner that follows
Arizona Revised Statutes Title 35, Chapter 2, Article 2.1, as amended and oth-
er investment guidelines mandated by statute and is limited in its application
to funds that are not immediately needed and are available for investment, in-
cluding any and/or all districts, component units, etc., of the Town. These
funds are accounted for in the Town’s Comprehensive Annual Financial Report
(“CAFR”) and may include:
A. The General Fund;
B. Highway User Revenue Fund;
C. Excise Tax Funds;
D. Special Revenue Funds;
E. Debt Service Funds;
F. Capital Project Funds
G. Development Fees Funds;
H. Internal Service Funds; and
I. Any new fund/component unit created unless specifically exempted.
Except for cash in certain restricted funds, the Town will consolidate cash bal-
ances from all funds to maximize investment earnings. Investment income will
be allocated to the various funds based on their respective participation and in
accordance with generally accepted accounting principles.
10.2 Prudence. Investments shall be made with judgment and care, under circum-
stances then prevailing, which persons of prudence, discretion, and intelligence
72
exercise in the management of their own affairs, not for speculation, but for
investment, considering the probable safety of their capital as well as the prob-
able income to be derived. The standard of prudence to be used by any firm or
individual given responsibility as Investment Officer shall be the “prudent per-
son” standard and shall be applied in the context of a professional investment
official managing an overall portfolio or account in a manner that aims to ac-
complish the objectives set forth in these policies. Investment Officers acting in
accordance with the Town’s written procedures and this Investment Policy and
exercising due diligence shall be relieved of personal responsibility for an indi-
vidual security’s credit risk or market price changes, provided deviations from
expectations are reported in a timely fashion and appropriate action is taken to
control adverse developments.
10.3 Objectives. In priority order, the primary objectives of Town investment activi-
ties are:
A. Safety: Safety of principal is the foremost objective of the investment
program. Investments of the Town shall be undertaken in a manner that
seeks to ensure the preservation of principal in the overall portfolio. To
attain this objective, the Town will diversify its investments by investing
funds among a variety of securities offering independent returns and fi-
nancial institutions.
B. Liquidity: The Town Investment Portfolio will remain sufficiently liquid
to enable the Town to meet all operating requirements that might be
reasonably anticipated. Liquidity will be achieved by matching invest-
ment maturities with forecasted cash flow funding requirements, by in-
vesting in securities with active secondary markets and by diversification
of maturities and call dates. Furthermore, since all possible cash de-
mands cannot be anticipated, a portion of the portfolio may also be
placed in savings accounts, Certificates of Deposit (“CDs”) or local gov-
ernment investment pools that offer same day liquidity for short-term
funds.
C. Yield (Return on Investments): The Town Investment Portfolio shall be
designed with the objective of attaining a market rate of return
throughout budgetary and economic cycles, taking into account the
investment risk constraints of safety and liquidity needs and the cash
flow characteristics of the portfolio.
Return shall be subordinated to safety and liquidity. The core of invest-
ments is limited to relatively low-risk securities in anticipation of earning
a fair return relative to the risk being assumed. Securities shall not be
sold prior to maturity, with the following exceptions:
(1) A security with declining credit may be sold early to minimize loss
of principal;
(2) A security swap would improve the quality, yield or target dura-
tion in the portfolio;
(3) Liquidity needs of the portfolio require that the security be sold;
and
(4) If market conditions present an opportunity for the Town to bene-
fit from the sale.
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73
Financial Overview & Policies
D. Risk of Loss: All participants in the investment process will seek to act
responsibly and prudently as custodians of the public trust. Investment
Officers will avoid any transactions that they reasonably believe might
impair public confidence in the Town’s ability to govern effectively. The
Town Council recognizes that in a diversified portfolio, occasional meas-
ured losses due to market volatility are inevitable, and must be consid-
ered within the context of the overall portfolio’s investment return, pro-
vided that adequate diversification has been implemented.
10.4 Investment Strategy. The Town intends to pursue a portfolio management phi-
losophy that includes passive management; passive management means that
the financial markets will be monitored by Investment Officers and invest-
ments will be purchased and sold based on the Town’s parameters for safety
and liquidity and based on market conditions. All marketable securities pur-
chased by the Town shall have active secondary markets, unless a specific
cash outflow is being matched with an investment that will be held to maturity
to meet that obligation. Securities may be purchased as a new issue or in the
secondary markets. Securities may be sold as provided in Section 4.3. Securi-
ties may be purchased with the intent from the beginning to sell them prior to
maturity or with the expectation that the security would likely be called prior to
maturity under the analyzed market scenario. The portfolio will be structured
to benefit from anticipated market conditions and to achieve a reasonable re-
turn. Relative value between asset groups shall be analyzed and pursued as
part of the investment program within the restrictions set forth by this Invest-
ment Policy. Diversification by market sector and security types, as well as ma-
turity will be used to protect the Town from credit and market risk in order to
meet liquidity requirements. Market and credit risk shall be minimized by di-
versification and are defined below:
A. Credit Risk: The Town will seek to mitigate credit risk, which is defined
as the risk of loss due to failure of the security issuer or backer. Mitigat-
ing credit risk is to be accomplished by carefully managing the allocation
of funds to non-government or insured sectors. The Finance Director will
monitor the credit holdings on a continuous basis to ensure they remain
appropriate to hold.
B. Interest Rate Risk: The Town will seek to mitigate interest rate risk,
which is defined as the risk that the market value of securities held in
the portfolio will decline due to increases in market interest rates subse-
quent to their purchase. This mitigation will be accomplished by:
(1) Structuring the Investment Portfolio so that securities mature
concurrent with the anticipated cash requirements for ongoing
operations, thereby avoiding, as much as possible, the need to
sell securities into an adverse market environment prior to ma-
turity;
(2) Investing funds primarily in shorter-term securities or similar in-
vestment pools and limiting the average maturity of the portfolio
in accordance with the needs of the Town; and
(3) With respect to any firm or individual given responsibility for in-
vestments, utilizing external research and advice regarding the
74
current interest rate outlook and global economic condition to op-
timize portfolio duration strategy.
C. Market Rate Risk: The Town will seek to mitigate market rate risk,
which is defined as the risk that the portfolio value will fluctuate due to
changes in the general level of interest rates. This mitigation will be ac-
complished by:
(1) Providing adequate liquidity for short-term cash needs; and
(2) Making longer-term investments only with funds that are not
needed for current cash flow purposes.
10.5 Responsibility and Control.
A. Delegation of Authority: Authority to manage the Town investment pro-
gram is derived from the Ariz. Rev. Stat. §§ 35-323 - 328. Manage-
ment responsibility for the investment program is hereby delegated to
the Finance Director. The Finance Director shall be primarily responsible
for ensuring the Investment Portfolio is invested according to this In-
vestment Policy. In carrying out these duties, the Finance Director may
delegate certain tasks to others (each an “Investment Officer”) whose
skill and experience are appropriate to the delegation. The term
“Investment Officer” includes the Finance Director (until a particular task
is delegated) and the “Investment Advisor,” as defined below and as de-
scribed in Section 10.5. A list of Town personnel eligible for delegation
as Investment Officer is attached to this Investment Policy in Appen-
dix A.
B. Establishment of Procedures: The Finance Director shall establish writ-
ten procedures for the operation of the investment program consistent
with this Investment Policy. Procedures should include reference to:
safekeeping, repurchase agreements, wire transfer agreements, bank-
ing service contracts and collateral/depository agreements. Such proce-
dures shall include explicit delegation of authority to persons responsible
for investment transactions. No person may engage in an investment
transaction except as provided under the terms of this Investment Policy
and the procedures established by the Finance Director.
C. Management Responsibilities: No person shall engage in an investment
transaction except as provided under the terms of Investment Policy,
the procedures established by the Finance Director, or designee, and
verbal or written authorization by the Finance Director to withdraw,
transfer, deposit and invest the Town’s funds. The Finance Director shall
be responsible for all transactions undertaken, and shall establish a sys-
tem of controls to regulate the activities of Investment Officers. The Fi-
nance Director has the authority to manage internally or to delegate the
management of the investment program to an investment advisor en-
gaged by the Town (the “Investment Advisor”). The Finance Director is
responsible for:
(1) Reporting Investment Portfolio performance to Town Manager;
(2) Evaluating the performance of the externally-managed portfolio;
Financial Overview & Policies
75
Financial Overview & Policies
(3) Monitoring Investment Advisor’s compliance with this Investment
Policy;
(4) Conveying the investment needs of the Town to the Investment
Advisor; and
(5) Developing investment strategy with the Investment Advisor.
D. Ethics and Conflicts of Interest: All persons involved in the investment
process shall refrain from personal business activity that could conflict
with proper execution of the investment program, or which could impair
their ability to make impartial investment decisions. Employees and In-
vestment Officers shall disclose to the Town Manager any material fi-
nancial interests in financial institutions that conduct business within the
Town, and they shall further disclose any material personal financial/
investment positions that could be related to the performance of the
Town, particularly with regard to the time of purchases and sales. This
Investment Policy expressly incorporates the provisions of Ariz. Rev.
Stat. Title 38, Chapter 3, Article 8.
E. Disclosure: Investment Officers and employees shall disclose to the
Town Manger any material financial interest in financial institutions that
conduct business with the Town. Investment Officers and employees
shall further disclose any material personal investment positions that
could be related to the performance of the Town’s Investment Portfolio.
Investment Officers and employees shall subordinate their personal in-
vestment transaction to those of this jurisdiction, particularly with re-
gard to the timing of purchases and sales. An Investment Officer who is
related within the second degree by affinity or consanguinity to individu-
als seeking to sell an investment to the Town shall file a statement with
the Town Manager and the Finance Director disclosing that relationship.
F. Investment Training: Investment Officers shall have a finance, account-
ing or related degree and knowledge of treasury functions and the State
of Arizona laws governing public money management and investments.
10.6 Authorized Financial Dealers and Institutions. The Finance Director will main-
tain a list of qualified persons or firms authorized to provide investment ser-
vices that have been publicly procured. In addition, a list will also be main-
tained of the State pool of approved security broker/dealers selected by credit
worthiness who are authorized to provide investment services. The Town shall
qualify persons or firms by applying generally accepted industry standards
(i.e., capital requirements, asset quality, earnings, liquidity, management and
local community development) using available public agency and private rating
services as appropriate. Investment transactions shall only be conducted with
financial institutions that are licensed as may be required by law to do business
in Arizona. Primary government securities dealers, or broker-dealers engaged
in the business of selling government securities shall be registered in compli-
ance with section 15 or 15C of the Securities Exchange Act of 1934 and regis-
tered pursuant to Ariz. Rev. Stat. § 44-3151, as amended. It shall be the re-
sponsibility of the financial institutions and broker/dealers who desire to be-
come qualified bidders for investment transactions to provide the following:
76
i. Audited financial statements within six months of the close of the fiscal
year
ii. Proof of Financial Industry Regulatory Authority (FINRA) certification,
and trading resolution;
iii. Proof of State registration; and
iv. Certification of having read this Investment Policy and the Town’s de-
pository contracts.
An eligible listing of broker/dealers shall be established for the purchase and
sale of investment securities; a new list of approved broker/dealers will be es-
tablished as needed. External managers may also use their own lists of inter-
nally-approved broker-dealers, but only after any such list has been approved
by the Town Manager and Finance Director. A periodic review of the financial
condition and registrations of qualified companies will be conducted by the Fi-
nance Director and the Town Manager.
A. Selection of Depository, Financial Institutions and Broker/Dealers: De-
positories shall be selected through the Town’s procurement process,
with a typical contract being for two years with an option to extend the
contract for three additional one year terms. In selecting depositories,
the creditworthiness of institutions shall be considered, and the Finance
Director shall conduct a comprehensive review of the prospective depos-
itories’ credit characteristics and financial history. No public deposit shall
be made except in an eligible public depository as established by state
depository laws. The depository bank bid will not include bids for invest-
ment rates on certificates of deposit.
Certificate of deposit rates will be evaluated competitively between qual-
ified financial institutions in accordance with the manner in which all
other types of investment assets are purchased. The Investment Officer
may accept bids for certificates of deposit and for all marketable securi-
ties either orally, in writing, electronically, or in any combination of
these methods. The Investment Officer will strive to receive three price
quotes on marketable securities being sold, but may allow one broker/
dealer to sell at a predetermined price under certain market conditions.
Investments purchased shall be shopped competitively between ap-
proved financial institution and broker/dealers.
B. Insurability: Banks, financial institutions, individuals and firms seeking
to establish eligibility for the Town’s certificates of deposit purchase pro-
gram, shall submit financial statements, evidence of federal insurance
and other information as required by the Investment Officers.
10.7 Portfolio and Investment Asset Parameters.
A. Pricing: Market price for investments acquired for the Town’s Invest-
ment Portfolio shall be priced using independent pricing sources and
market value shall be monitored at least annually.
Financial Overview & Policies
77
Financial Overview & Policies
B. Eligible Investments: The Town’s eligible investments are governed by
Ariz. Rev. Stat. § 35-323 et seq. Furthermore, those investments not
identified in Ariz. Rev. Stat. § 35-323 et seq. are considered to be in-
eligible. For the eligible investments, the following limitations apply:
(1) Investments in insured or collateralized CDs in eligible deposi-
tories shall not exceed 30% of the portfolio.
(2) Investments in Certificate of Deposit Account Registry Services
shall not exceed 20% of the portfolio.
(3) Bonds, notes or other evidences of indebtedness of the State
or any of its counties, incorporated cities or towns, school dis-
tricts or special taxing districts, including registered warrants
that bear interest pursuant to Ariz. Rev. Stat. § 11-635, shall
not exceed 10% of the portfolio.
(4) Bonds, notes or evidences of indebtedness of any county, mu-
nicipal district, municipal utility or special taxing district of any
state that are payable from revenues, earnings or a special tax
specifically pledged for the payment of the principal and inter-
est on the obligations, and for the payment of which a lawful
sinking fund or reserve fund has been established and is being
maintained shall not exceed 10% of the portfolio.
(5) Bonds, notes or evidences of indebtedness issued by any coun-
ty improvement district or municipal improvement district of
any state to finance local improvements authorized by law, if
the principal and interest of the obligations are payable from
assessments on real property within the improvement district
shall not exceed 10% of the portfolio.
(6) Commercial paper of prime quality shall not exceed 30% of the
portfolio.
(7) Bonds, debentures, notes or other evidences of indebtedness
shall not exceed 30% of the portfolio.
(8) Negotiable or brokered certificates of deposit issued by a na-
tionally or state chartered bank or savings and loan association
shall not exceed 30% of the portfolio.
Bond proceeds shall be invested by the Finance Director (or the In-
vestment Officer, if such duties have been delegated) pursuant to ap-
plicable laws, relevant bond indenture requirements and relevant ten-
ets of this Investment Policy.
Proceeds from tax-exempt bonds shall be invested, recorded, and re-
ported in the manner set forth by the United States (“U.S.”) Treasury
and Internal Revenue Service to preserve the tax-exempt status of
the bonds. The Town’s Finance Department will maintain systems to
ensure that these requirements are met. Funds set aside to defease
Town debt in conjunction with an escrow agreement will be invested
in accordance with State law and appropriate bond documents and as
78
the trustee bank holding such funds deems necessary.
C. Prohibited Investments: Regardless of sector, no more than 5% of
the portfolio may be invested in any one issuer (excluding obligations
issued or guaranteed by the U.S. or any of the senior debt of its
agencies, sponsored agencies, corporations, sponsored corporations,
or instrumentalities). In addition to the limitations on investment
types according to Ariz. Rev. Stat. § 35-323 et seq., Town funds will
not be invested in any of the following:
(1) reverse repurchase agreement
(2) callable agencies
(3) derivative type investments such as collateralized mortgage
obligations, strips, floaters, etc.
(4) futures, contractual swaps, options
(5) inverse floaters
(6) interest only securities
(7) forward contracts
(8) interest bearing securities that have a possibility of not accru-
ing current income
(9) closed end management type companies
(10) securities whose yield/market value is based on currency, com-
modity, or non-interest indices
(11) bearer-form securities
D. Downgraded Credit Ratings: If the credit rating of a security is sub-
sequently downgraded below the minimum rating level specified in
this Investment Policy, the Finance Director shall evaluate the down-
grade on a case-by-case basis in order to determine if the security
should be held or sold. The Finance Director will apply the general ob-
jectives of safety, liquidity, yield, and legality to make the decision.
10.8 Collateralization. Where allowed by State law, full collateralization is required
on all demand deposit accounts, including checking accounts and non-
negotiable certificates of deposit. The State requires all depositories holding
public funds participate in the State managed pooled collateral program. The
State will monitor collateral for public funds to ensure the proper level of collat-
eral is maintained by participant depositories. The Finance Director will check
to ensure that any depository it utilizes is a State collateral pool participant. In
the event that the Town enters into a repurchase agreement, it shall require
collateralization at 102% and accept only the following insurance and securities
as collateral:
A. FDIC insurance coverage.
Financial Overview & Policies
79
Financial Overview & Policies
B. Obligations of the U.S., its agencies and instrumentalities, including
agency and instrumentality issued mortgage backed collateral if directly
guaranteed by the U.S.
C. Other obligations, the principal of and interest on which are uncondition-
ally guaranteed or insured by the State, the U.S. or its agencies and in-
strumentalities.
D. Obligations of states, agencies thereof, counties, cities, and other politi-
cal subdivisions of any state having been rated as to investment quality
by a NRSRO and having received a rating of no less than “A” or its
equivalent.
10.9 Safekeeping and Custody. All security transactions including collateral for re-
purchase agreements, entered into by the Town or its agents/trustees shall be
conducted on a delivery-versus-payment (“DVP”) basis. That is, funds shall not
be wired or paid until verification has been made that the safekeeping bank
received the correct security. The safekeeping, or custody, bank is responsible
for matching instructions from the Town’s Investment Officers on an invest-
ment settlement, with what is wired from the broker/dealer, prior to releasing
the Town’s designated funds for a given purchase. The security shall be held in
the name of the Town, or held on behalf of the Town, in a bank nominee
name. A third party custodian designated by the Finance Director and evi-
denced by safekeeping receipts will hold securities. The safekeeping bank’s
records shall assure the notation of the Town’s ownership of, or explicit claim
on, the securities. The original copy of all safekeeping receipts shall be deliv-
ered to the Town. Securities shall be held by a custodian designated by the
Town Manager and evidenced by safekeeping receipts.
10.10 Internal Control. The Town Manager shall establish an annual process of inde-
pendent review as part of the external audit. This review will provide internal
control by assuring compliance with policies and procedures. The Investment
Officer is responsible for establishing and maintaining an internal control struc-
ture designed to ensure that the assets of the Town are protected from loss,
theft, or misuse. The internal control structure shall be designed to provide
reasonable assurance that these objectives are met. The concept of reasona-
ble assurance recognizes that the cost of a control should not exceed the
benefits likely to be derived and the valuation of costs and benefits requires
estimates and judgments by management. Internal controls should address
the following points:
A. Control of collusion: Collusion is a situation where two or more em-
ployees are working in conjunction to defraud their employer.
B. Separation of transaction authority from accounting and record keep-
ing: By separating the person who authorizes or performs the transac-
tion from the people who record or otherwise account for the transac-
tion, a separation of duties is achieved.
C. Custodial safekeeping: Securities purchased from any bank or dealer
including appropriate collateral (as defined by state law) shall be
placed with an independent third party of custodial safekeeping.
80
D. Avoidance of physical delivery securities: Book-entry securities are
much easier to transfer and account for since actual delivery of a docu-
ment never takes place. Delivered securities must be properly safe-
guarded against loss or destruction. The potential for fraud and loss
increases with physically delivered securities.
E. Clear delegation of authority to staff members: Staff members must
have a clear understanding of their authority and responsibilities to
avoid improper actions. Clear delegation of authority also preserves
the internal control structure that is contingent on the various staff po-
sitions and their respective responsibilities.
F. Written confirmation of transactions for investments and wire trans-
fers: Due to the potential for error and improprieties arising from tele-
phone and electronic transactions, all transactions should be supported
by written communications and approved by the appropriate person.
Written communications may be via facsimile if on letterhead and if the
safekeeping institution has a list of authorized signatures.
G. Development of a wire transfer agreement with the lead bank and third
-party custodian: The Finance Director should ensure that an agree-
ment will be entered into and will address the following points: con-
trols, security provisions, and responsibilities of each party making and
receiving wire transfers.
10.11 Reporting. The Town Manager, or designee, is charged with the responsibility
of providing quarterly reports on investment activity and returns. The report
shall summarize investment transactions that occurred during the reporting
period, and shall include, at a minimum:
A. Asset listing showing par value, cost and market value of each security,
type of investment, issuer and interest rate;
B. Average maturity of the portfolio;
C. Maturity distribution of the portfolio;
D. Average portfolio credit quality;
E. Distribution by type of investment.
10.12 Investment Policy Adoption. This Investment Policy shall be adopted by resolu-
tion of the Town Council. The Investment Policy shall be reviewed at least once
every five years by the Finance Director and Town Manager and any modifica-
tions made hereto must be approved by the Town Council.
10.13 Certification. A copy of this Investment Policy will be provided upon request to
the senior management of any financial institution that is approved to transact
business with the Town in order that it is appraised of the policies of the Town.
The certification must be signed and executed by a senior member of the fi-
nancial institution before any business is conducted.
Financial Overview & Policies
81
Financial Overview & Policies
AGENCY: A debt security issued by
a federal or federally sponsored agency.
Federal agencies are backed by the full
faith and credit of the U.S. Govern-
ment. Federally sponsored agencies
(FSAs) are backed by each particular
agency with a market perception that
there is an implicit government guaran-
tee. An example of federal agency is
the Government National Mortgage As-
sociation (GNMA). An example of a FSA
is the Federal National Mortgage Asso-
ciation (FNMA).
ASKED: The price at which securi-
ties are offered.
BANKERS’ ACCEPTANCE (BA): A
draft or bill or exchange accepted by a
bank or trust company. The accepting
institution guarantees payment of the
bill, as well as the issuer.
BASIS POINT: A unit of measure-
ment used in the valuation of fixed-
income securities equal to 1/100 of 1
percent of yield (e.g., “1/4” of 1 percent
is equal to 25 basis points).
BID: The price offered by a buyer
of securities. (When you are selling se-
curities, you ask for a bid.) See Offer.
BROKER: A broker brings buyers
and sellers together for commission.
CERTIFICATE OF DEPOSIT (CDs): A
time deposit with a specific maturity
evidenced by a certificate. Large- de-
nomination CDs are typically negotia-
ble.
CERTIFICATE OF DEPOSIT ACCOUNT
REGISTRY SERVICES (CDARS): A
network of financial institutions offering
CDs that diversify large deposits be-
tween banks at FDIC limits.
COLLATERAL: Securities, evidence
of deposit or other property which a
borrower pledges to secure repayment
of a loan. Also refers to securities
pledged by a bank to secure deposits
of public monies.
COMPREHENSIVE ANNUAL FINAN-
CIAL REPORT (CAFR): The official
annual report for the Town. It includes
five combined statements for each in-
dividual fund and account group pre-
pared in conformity with GAAP. It also includes supporting schedules neces-sary to demonstrate compliance with finance-related legal and contractual provisions, extensive introductory ma-terial, and a detailed Statistical Sec-tion.
COUPON: (a) The annual rate of
interest that a bond’s issuer promises
to pay the bondholder on the bond’s
face value. (b) A certificate attached to
a bond evidencing interest due on a
payment date.
DEALER: A dealer, as opposed to a
broker, acts as a principal in all trans-
actions, buying and selling for his own
account.
DEBENTURE: A bond secured only
by the general credit of the issuer.
DELIVERY VERSUS PAYMENT: There
are two methods of delivery of securi-
ties: delivery versus payment and de-
livery versus receipt. Delivery versus
payment is delivery of securities with
an exchange of money for the securi-
ties. Delivery versus receipt is delivery
of securities with an exchange of a
signed receipt for the securities.
DISCOUNT: The difference between
the cost price of a security and its ma-
turity when quoted at lower than face
value. A security selling below original
offering price shortly after sale also is
considered to be at a discount.
DISCOUNT SECURITIES: Non -
interest bearing money market instru-
ments that are issued a discount and
redeemed at maturity for full face value
(e.g., U.S. Treasury Bills).
GLOSSARY
82
DIVERSIFICATION: Dividing invest-
ment funds among a variety of securi-
ties offering independent returns.
FEDERAL CREDIT AGENCIES:
Agencies of the Federal Government
set up to supply credit to various clas-
ses of institutions and individuals, e.g.,
S&L’s small business firms, students,
farmers, farm cooperatives, and export-
ers.
FEDERAL DEPOSIT INSURANCE
CORPORATION (FDIC): A federal
agency that insures bank deposits, cur-
rently up to $250,000 per deposit.
FEDERAL FARM CREDIT BUREAU
(FFCB): Debt securities issued by
banks of the Farm Credit System, a
leading provider of loans, leases and
services to rural communities and U.S.
agriculture.
FEDERAL FUNDS RATE: The rate of
interest at which Fed funds are traded.
This rate is currently pegged by the
Federal Reserve through open-market
operations.
FEDERAL HOME LOAN BANKS
(FHLB): The institutions that regu-
late and lend to savings and loan asso-
ciations. The Federal Home Loan Banks
play a role analogous to that played by
the Federal Reserve Banks vis-a-vis
member commercial banks.
FEDERAL NATIONAL MORTGAGE AS-
SOCIATION (FNMA): FNMA, like
GNMA was chartered under the Federal
National Mortgage Association Act in
1938. FNMA is a federal corporation
working under t he auspices of the De-
partment of Housing and Urban Devel-
opment (HUD). It is the largest single
provider of residential mortgage funds
in the U.S. Fannie Mae, as the corpora-
tion is called, is a private stockholder-
owned corporation.
The corporation’s purchases include a
variety of adjustable mortgages and
second loans, in addition to fixed-rate
mortgages. FNMA’s securities are also
highly liquid and are widely accepted.
FNMA assumes and guarantees that all
security holders will receive timely pay-
ment of principal and interest.
FEDERAL OPEN MARKET COMMIT-
TEE (FOMC): Consists of seven
members of the Federal Reserve Board
and five of the twelve Federal Reserve
Bank Presidents. The President of the
New York Federal Reserve Bank is a
permanent member, while the other
Presidents serve on a rotating basis.
The Committee periodically meets to
set Federal Reserve guidelines regard-
ing purchases and sales of Government
Securities in the open market as a
means of influencing the volume of
bank credit and money.
FEDERAL RESERVE SYSTEM: The
central bank of the U.S. created by
Congress and consisting of a seven-
member Board of Governors in Wash-
ington, D.C., 12 regional banks and
about 5,700 commercial banks that are
members of the system.
FINANCIAL REGULATORY INDUS-
TRY AUTHORITY: A regulatory body
created after the merger of the Nation-
al Association of Securities Dealers and
the New York Stock Exchange’s regula-
tion committee. The Financial Industry
Regulatory Authority is responsible for
governing business between brokers,
dealers and the investing public. By
consolidating these two regulators,
FINRA aims to eliminate regulatory
overlap and cost inefficiencies.
GOVERNMENT NATIONAL MORT-
GAGE ASSOCIATION (GNMA OR
GINNIE MAE): Securities influenc-
ing the volume of bank credit guaran-
teed by GNMA and issued by mortgage
Financial Overview & Policies
83
Financial Overview & Policies
bankers, commercial banks, savings
and loan associations, and other insti-
tutions. Security holder is protected by
full faith and credit of the U.S. Govern-
ment. Ginnie Mae securities are backed
by the FHA, VA or FMHM mortgages.
The term “pass-throughs” is often used
to describe Ginnie Maes.
GOVERNMENT SPONSORED ENTER-
PRISE AGENCIES (GSE): U.S. Gov-
ernment Agencies, Government Spon-
sored Enterprises (GSEs), Corporations
or Instrumentalities of the US Govern-
ment – Federal Instrumentality Securi-
ties include, but are not limited to, Fed-
eral National Mortgage Association
(FNMA), the Federal Home Loan Mort-
gage Corporation (FHLMC), Federal Home Loan Banks (FHLB), and the Fed-eral Farm Credit Bureau (FFCB).
INTERNAL CONTROLS: An internal
control structure designed to ensure
that the assets of the entity are pro-
tected from loss, theft, or misuse. The
internal control structure is designed to
provide reasonable assurance that these
objectives are met.
INVESTMENT ADVISOR: An inde-
pendent person or group of people that
makes investment recommendations or
conducts securities analysis for a fee.
LIQUIDITY: A liquid asset is one
that can be converted easily and rapidly
into cash without a substantial loss of
value. In the money market, a security
is said to be liquid if the spread be-
tween bid and asked prices is narrow
and reasonable size can be done at
those quotes.
LOCAL GOVERNMENT INVESTMENT
POOL (LGIP): The aggregate of all
funds from political subdivisions that
are placed in the custody of the State
Treasurer for investment and reinvest-
ment.
MARKET VALUE: The price at which
a security is trading and could presum-
ably be purchased or sold.
MASTER REPURCHASE AGREEMENT:
A written contract covering all future
transactions between the parties to re-
purchase/reverse repurchase agree-
ments that establishes each party’s
rights in the transactions. A master
agreement will often specify, among
other things, the right of the buyer-
lender to liquidate the underlying secu-
rities in the event of default by the sell-
er-borrower.
MATURITY: The date upon which
the principal or stated value of an in-
vestment becomes due and payable.
MONEY MARKET: The market in
which short-term debt instruments
(i.e., bills, commercial paper, bankers’
acceptances, etc.) are issued and trad-
ed.
OFFER: The price asked by a seller
of securities. (When you are buying
securities, you ask for an offer.) See
Asked and Bid.
OPEN MARKET OPERATIONS: Pur-
chases and sales of government and
certain other securities in the open
market by the New York Federal Reserve
Bank as directed by the FOMC in order
to influence the volume of money and
credit in the economy. Purchases inject
reserves into the bank system and
stimulate growth of money and credit;
sales have the opposite effect.
Open market operations are the Feder-
al Reserve’s most important and most
flexible monetary policy tool.
PORTFOLIO: Collection of securities
held by an investor.
PRIMARY DEALER: A group of gov-
ernment securities dealers who submit
daily reports of market activity and po-
sitions and monthly financial state-
84
ments to the Federal Reserve Bank of
New York and are subject to its infor-
mal oversight. Primary dealers include
SEC-registered securities broker-
dealer, banks and a few unregulated
firms.
PRUDENT PERSON RULE: An invest-
ment standard. In some states, the law
requires that a fiduciary, such as a trus-
tee, may invest money only in a list of
securities selected by the custody state
- the so-called legal list. In other states,
the trustee may invest in a security if it
is one which would be bought by a pru-
dent person of discretion and intelli-
gence who is seeking a reasonable in-
come and preservation of capital (see
ARIZ. REV. STAT. §§ 14-10902 and 14-
10906).
QUALIFIED PUBLIC DEPOSITORIES:
A financial institution which does not
claim exemption from the payment of
any sales or compensation use or ad
valorem taxes under the laws of this
state, which has segregated for the
benefit of the commission eligible col-
lateral having a value of not less than
its maximum liability and which has
been approved by the Public Deposit
Protection Commission to hold public
deposits.
RAINY DAY FUND: Designed to set
revenue aside during times of above-
trend economic growth and to utilize
this revenue during times of below-
trend growth. A Rainy Day Fund can be
used to balance the budget which is the
intended purpose.
RATE OF RETURN: The yield obtain-
able on a security based on it purchase
price or its current market price. This
may be the amortized yield to maturity
on a bond the current income return.
REPURCHASE AGREEMENT (RP OR
REPO): A holder of securities sells
these securities to an investor with an
agreement to repurchase them at a
fixed price on a fixed date. The secu-
rity “buyer” in effect lends the “seller”
money for the period of the agree-
ment, and the terms of the agreement
are structured to compensate him for
this. Dealers use RP extensively to fi-
nance their positions. Exception:
When the Fed is said to be doing RP, it
is lending money, which is, increasing
bank reserves.
SAFEKEEPING: A service to cus-
tomers rendered by banks for a fee
whereby securities and valuables of
all types and descriptions are held in
the bank’s vaults for protection.
SECONDARY MARKET: A market
made for the purchase and sale of
outstanding issues following the initial
distribution.
SECURITIES & EXCHANGE COM-
MISSION (SEC): Agency created by
Congress to protest investors in securi-
ties transactions by administering se-
curities legislation.
SIFMA: Securities Industry and
Financial Markets Association.
TOTAL RETURN: The sum of all in-
vestment income plus changes in the
capital value of the portfolio. For mu-
tual funds, return on an investment is
composed of share price appreciation
plus any realized dividends or capital
gains. This is calculated by taking the
following components during a certain
time period: (Price Appreciation) +
(Dividends paid) + (Capital Gains) =
Total Return.
U.S. TREASURY BILLS: A non -
interest bearing discount security is-
sued by the U.S. Treasury to finance
the national debt. Most bills are is-
sued to mature in three months, six
months, or one year.
Financial Overview & Policies
85
U.S. TREASURY BONDS: Long -term
U.S. government debt securities with
maturities of ten years or longer and
issued in minimum denominations of
$1,000. Currently, the longest out-
standing maturity for such securities is
30 years.
U.S. TREASURY NOTES: Intermedi-
ate U.S. government debt securities
with maturities of 1 to 10 years and is-
sued in denominations ranging from
$1,000 to $1 million or more.
US. TREASURY OBLIGATION: Direct
obligations of the U.S. Treasury whose
payment is guaranteed by the U.S.
YIELD: The current rate of return
on an investment security generally ex-
pressed as a percentage of the securi-
ty’s current price.
Financial Overview & Policies
Appendix A
Authorized Investment Officers
PFM Asset Management LLC
Attn: Paulina Woo
1820 East Ray Road
Chandler, Arizona 85225
Town Manager
Town Accountant (limited in ministerial acts only)
Town Clerk (limited in ministerial acts only)
86
Financial Overview & Policies
87
Budget Highlights
Budget Highlights
88
Budget Introduction
In FY09-10, the Town introduced program budgeting. Program budgeting is a
method of budgeting expenditures to meet programmatic objectives rather than
budgeting on a line-item basis. In program budgeting, specific performance objec-
tives or outcomes are defined, and the costs to produce those outcomes are enu-
merated in the budget. In FY16-17, although the budget document continues with
Department level, Division level and Program level budgets, many programs were
combined for more efficient managing and reporting purposes. There were also
two new Departments created. The new General Government Department was cre-
ated for all non-departmental, Town-wide items and the Public Works Department
was created out of the Development Services Department to oversee the Streets,
Facilities, and Engineering Divisions, as well as the Outside Inspections program.
For a summary of all Town programs, please see pages 119-120.
The proposed budget is
based on revenue projec-
tions that are conservative
and based on the expecta-
tion that the local and na-
tional economy will recov-
er quickly with some mod-
est growth in revenues
next fiscal year. Revenues
for all funds are $27.4
with expenditures of
$33.8M with some funds
utilizing reserves for pro-
jects.
It should be noted that the
State-shared sources of
revenue are very sensitive
to the fluctuations of the
economy as well as to an-
nual legislative appropria-
tions. Additionally, these
revenues are distributed to
cities and towns based on
each municipality’s popula-
tion compared to that of
the entire State. Some
municipalities have abun-
dant available land for ex-
pansion and will continue
to grow in population,
while others, like Fountain
Hills, have fixed borders
and limited population
growth. Over time, Fountain Hills will, therefore, represent a smaller and smaller
percentage of the total and will be allocated a smaller percentage of State-shared
revenues. During FY15-16, seven cities and towns had a mid-decade census done
in order to capture a bigger portion of State-shared revenues, which in turn, has
had a negative impact on the Town’s portion.
Budget Highlights
General Fund
75%Streets
14%
Special Revenue
5%
Eagle Mtn CFD
2%
Capital Projects
4%
TOWN OF FOUNTAIN HILLS
REVENUES BY FUND
Total All Funds = $27.4M
General Fund
59%
Streets
16%
Special Revenue
4%
Environmental
2%
Capital Projects
17%
Facilities
Replacement Fund
2%
TOWN OF FOUNTAIN HILLS
EXPENDITURES BY FUND
Total All Funds = $33.8M
89
Budget Highlights
General Fund Budget Overview
The General Fund supports core services and is the largest fund with the greatest
potential for revenue fluctuations. Revenues from taxes, State-shared revenues,
license and permit fees, and charges for services provide the major resources to
fund programs and services delivered by the Town.
The economic recession forced the Town to focus on the delivery of core services,
defined by the Town Council as:
Public Safety – Fire and Emergency Medical, Law Enforcement
Administration – Finance, Administrative Services, Information Technology,
Purchasing, Town Manager, Town Clerk, General Government, and Judicial
Public Works - Facilities, Engineering
Development Services – Building Safety, Planning & Zoning, Code Enforce-
ment, Mapping & Graphics
Community Services – Parks, Recreation, Senior Services, Community Cen-
ter, Volunteers, Tourism, Open Space and Trails
91% of the Town’s
General Fund re-
sources are derived
from the local taxes
and State-shared rev-
enues.
Local Taxes
55%
Intergovernmental
36%
Permits, Licenses,
Fees
5%Building Revenue
4%
Town of Fountain Hills
FY20-21 General Fund Operating Revenues
TOTAL = $19.3M
$12.6 $13.3 $13.2 $14.1 $14.7 $15.0 $15.9
$17.5 $17.6
$19.3
$-
$5.0
$10.0
$15.0
$20.0
$25.0
FY11-12 FY12-13 FY13-14 FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 FY20-21MillionsGeneral Fund RevenuesIn FY12, the Town
received $12.6M in
General Fund reve-
nues. The economic
recovery saw a re-
turn to an upward
revenue stream. The
drop in FY14 reflects
the reallocation of
the Vehicle License
Tax revenue
(historically availa-
ble for General Fund
expenditures) to the
Streets Fund (HURF)
for pavement man-
agement.
90
In FY14-15 , the Town Council directed staff to develop a new program for funding
maintenance of capital assets – those projects that are necessary to maintain the
Town’s infrastructure but are not considered a capital improvement program (i.e.,
under the $50,000 threshold for capital). In FY15-16, the Town had a Capital Re-
serve Study performed to identify those items. The Facilities Replacement fund is
normally funded through transfers from the General Fund. However, FY20-21 pro-
jects will be completed utilizing accumulated fund balance from prior fiscal years.
Following is a brief summary of what is included in the proposed General Fund
budget for FY20-21:
Salaries and Benefits - For FY20-21, an increase of 1.25 Full-Time Equivalents is
proposed. This proposal adds a full-time Groundskeeper II position and an in-
crease in hours for a Customer Service Representative II position at the Communi-
ty Center. Most Town employees’ salaries and benefits are funded through the
General Fund; salaries normally include overtime, sick leave, and vacation. The
Town Manager is also proposing a cost of living increase of 2.5%, beginning Janu-
ary 1, 2021. Because local governments are primarily a service industry, salaries
and benefits comprise a major portion of expenditures. For Fountain Hills, salaries
and benefits represent 24% of the proposed General Fund budget in FY20-21 and
16% of the total budget.
Employee benefits include health, vision and dental insurance, employer taxes,
disability, workers’ compensation insurance, and employer match of retirement
contributions. The Town does not provide a defined benefit pension plan for em-
ployees but rather matches em-
ployee contributions into a 401(a)
account maintained by the Inter-
national City/County Managers As-
sociation (ICMA).
Contractual Services - The Town contracts with outside professionals for a num-
ber of services which represents 35% of the total budget (51% of the General
Fund). Two major contracts included in this category are:
1. Fire protection and emergency medical services ($3,833,346), currently un-
der contract with Rural/Metro Corporation – 3% increase; and
2. Police protection ($4,918,265), currently provided through the Maricopa
County Sheriff’s Office – 5.2% increase.
These two contracts alone represent 42% of the General Fund budget in FY20-21.
Contractual Services also includes annual landscape maintenance contracts, equip-
ment and vehicle repairs, and facilities maintenance (janitorial, building mainte-
nance, etc.). Maintenance of the Town’s 119 acres of parks, Town medians, dams,
and washes are provided by independent contractors. These contracts are solicited
The chart on the right shows that
the number of Town employees
is only slightly higher than at the
lowest level in over sixteen years
while the level of service to the
citizens has remained constant.
Budget Highlights
108
115
106
77 77 82
87 88 87
80
61 58 57
51 52 52 54 56 56
61 62
40
50
60
70
80
90
100
110
120
FY01 FY05 FY10 FY15 FY21
Number of Full-Time Equivalent Employees
91
through a bid process to obtain the most competitive price for the Town. With
pavement management a high priority, the Town is placing an emphasis on infra-
structure maintenance that has been deferred.
Maintenance/Utilities - In FY20-21, maintenance/utilities represent 5% of the
total General Fund budget. The Town owns nine buildings that require mainte-
nance on HVAC equipment, interior and exterior surfaces, electric, plumbing, fire
systems, and irrigation. Town staff has been unable to dedicate the resources nec-
essary to maintain the buildings in an optimum condition; consequently future
budgets will require increasing amounts of maintenance funding to bring the build-
ings up to current standards.
Supplies and Services - Supplies and Services include operational costs such as
insurance, office supplies, etc. for Town Hall and other Town-owned buildings and
accounts for 4% of the operating budget. The Town owns the Library/Museum, the
Community Center, two fire stations, a vehicle maintenance facility, the Kiwanis
building, Town Hall, and the Streets operations building.
Capital Outlays - Capital outlays include the purchase of furniture and equip-
ment, and the improvement of Town facilities with a cost of at least $10,000 but
less than $50,000. Expenditures of $50,000 or more are included in the Capital
Improvement Program. The Facilities Replacement Fund is used to cover the costs
of other infrastructure type items, such as buildings, parks, and the fountain.
Streets (HURF) Fund Overview
The Streets (HURF) Fund is a fund restricted to streets and transportation related
purposes. With an operational priority for pavement management, 70% the reve-
nue from Vehicle License Taxes (VLT) will be appropriated within the Streets fund
to be used for pavement maintenance (not reconstruction). The available re-
sources in Streets are anticipated at $4.5M in FY20-21, including $816,689 from
VLT. Road maintenance has not been adequately funded for several years which
has resulted in serious degradation of the Town’s 163 miles of streets. The FY20-
21 program of work will continue to focus on resolving the long-term fiscal needs
for road maintenance.
The Streets (HURF) fund provides funding for the following Town programs:
Streets Department—Administration, including Legal Services and
Traffic Signals
Open Space
Pavement Management
Street Signs
Vehicle Maintenance
Excise Tax Funds Overview
The Excise Tax/Downtown Fund was created in FY00-01 designating 0.1% of the
Town’s 2.9% local sales tax to downtown development. Subsequently, on
April 18, 2013, the Town Council established an additional fund by splitting the
original Excise Tax/Downtown Fund into two separate funds:
Downtown Strategy Fund (original Excise Tax/Downtown Fund)
Economic Development Fund
Budget Highlights
92
Both funds were originally funded through the dedicated 0.1% of local sales tax
with a 60/40 split—60% of dedicated revenue allocated to the new Economic De-
velopment Fund and 40% of dedicated revenue allocated to the Downtown Strate-
gy Fund. The residual fund balance of the Excise Tax/Downtown Fund as of
June 30, 2013, was included with any new revenue in the Downtown Strategy
Fund to be used towards Town Center infrastructure improvement and develop-
ment.
The Economic Development Fund, originally, was funded with 60% of the 0.1%
local sales tax to be available for any economic development purpose. The Eco-
nomic Development budget also included a proposal to create a new fund for Tour-
ism in the amount of $103,000 as well as implementation of the Economic Devel-
opment Plan adopted by the Council in March 2013. A resolution (2014-50) was
passed on December 4, 2014, changing the allocations to 80% to the Economic
Development Fund and 20% to the Downtown Strategy Fund effective January 1,
2015.
Special Revenue Fund Overview
All special revenues (grants, etc.) are received in the Special Revenue Fund. Oper-
ating expenses are also recorded in the Special Revenue Fund unless the projects
supported are in the Capital Improvement Program or the funds are in support of
ongoing Town services.
In 2013, with proceeds from a $60,000 grant from the State lottery funds (LTAF
II), the Town contracted with Valley Metro for a study on possible transportation
programs in Fountain Hills. The study was conducted throughout the community to
get a wide response as to the transportation needs; as a result, the Town created
the Ride-Choice program. Grant funds will be used for that program as long as
they are available. Additionally, a portion of subsequent funding was used to con-
struct the first bus shelter in Town as part of a Park N’ Ride approach near Town
Hall.
Included in the FY20-21 budget is an appropriation in the event that unanticipated
grants become available. Other revenues in the Special Revenue Funds are the
Court Enhancement Fund, the Environmental Fund, and the Cottonwoods Mainte-
nance District Fund – these funds are committed/assigned/restricted for specific
purpose and not available for general operations.
Debt Service Funds Overview
The Town retired all of its General Obligation and Municipal Property Corporation
bonds in FY19-20, as scheduled. There is one-year of debt service remaining for
Eagle Mountain Community Facilities District. Total debt service revenues for FY20
-21 are budgeted at $400,001. These revenues will be collected as a secondary
property tax from residents of the District, and the final bond payments for the
District will be paid during FY20-21.
Development Fee Funds Overview
With limited funds from development anticipated, there are no capital projects
budgeted to be funded from development fees in the next fiscal year. However,
prior legislation required that the Town update the Infrastructure Improvement
Plan (IIP) and update the development fee schedule. This study was initiated in
Budget Highlights
93
FY18-19, completed in FY19-20 and is the basis for current fees. The study was
approved and increased the number of fee categories from two to three:
Fire & Emergency Medical Service
Parks/Recreation
Streets
Per statute, the Town will update the Infrastructure Improvement Plan and fee
schedule in FY24-25.
Capital Projects Fund Overview
The Capital Projects Fund resources are derived from one time construction sales
tax (50% of revenues – the other 50% funds operations in the General Fund),
bond proceeds, or other revenue sources.
The following major project areas are programmed for FY20-21 with total
expenditures for capital projects budgeted at $5.5M:
$2.6M for Stormwater Management & Drainage projects
$1.7M for Street & Sidewalk projects
$0.7M for Parks & Recreation projects
$0.5M for other minor projects & contingency
The complete list of projects is shown on page 299.
Budget Highlights
Parks & Recreation
Projects
14%
Stormwater
Management/Drainage
Projects
49%Street/Sidewalk
Projects
33%
Facilities Projects
3%
Traffic Signal Projects
1%
FY20 -21 Projects
by Project Type
TOTAL = $5.5M
94
Budget Highlights
General
Fund
Debt Service
Funds
Capital Project
Funds
Non-Major
Funds Total
Revenues:
Sales Tax 10,422,177$ -$ 904,152$ 1,306,878$ 12,633,207$
Property Tax - 400,001 - 6,643 406,644
Franchise Tax 211,974 - - - 211,974
Intergovernmental 6,840,899 - 17,500 3,937,072 10,795,471
Fines and Forfeitures 185,004 - - 49,000 234,004
Licenses and Permits 992,737 - 679,311 - 1,672,048
Charges for Services 221,550 - - 300,000 521,550
Leases and Rents 278,590 - - - 278,590
Investment Earnings 24,000 2,280 26,400 38,892 91,572
Other 81,355 - - 450,542 531,897
Sub total Revenues 19,258,286 402,281 1,627,363 6,089,027 27,376,957
Transfers In - - 975,000 656,240 1,631,240
Sub total 19,258,286 402,281 2,602,363 6,745,267 29,008,197
Use/(Source) of Reserves 250,000 6,319 3,936,511 2,279,204 6,472,034
Total Revenues 19,508,286$ 408,600$ 6,538,874$ 9,024,471$ 35,480,231$
Expenditures:
Current:
General Government:
Mayor and Council 74,882$ -$ -$ -$ 74,882$
Administration 2,339,663 408,600 262,535 1,826,436 4,837,234
General Government 2,204,942 - - 76,989 2,281,931
Municipal Court 402,604 - - 24,800 427,404
Total General Government 5,022,091 408,600 262,535 1,928,225 7,621,451
Public Safety:
Fire & Emergency Medical 4,197,330 - - - 4,197,330
Law Enforcement 5,029,469 - - - 5,029,469
Total Public Safety 9,226,799 - - - 9,226,799
Community Services 2,942,046 - 775,000 144,649 3,861,695
Public Works 1,120,866 - 4,459,695 6,612,001 12,192,562
Development Services 946,484 - - - 946,484
Sub total 19,258,286 408,600 5,497,230 8,684,875 33,848,991
Transfers Out 250,000 - 229,700 1,151,540 1,631,240
Total Expenditures 19,508,286$ 408,600$ 5,726,930$ 9,836,415$ 35,480,231$
Note: See page 42 for a listing of the funds included in each column.
FY20-21 Summary of Proposed Budget Revenues and Expenditures - All Funds
95
Budget Highlights
Public Works
36%Public Safety
27%
General
Government
23%
Community
Services
11%
Development
Services
3%
TOWN OF FOUNTAIN HILLS
NET EXPENDITURES BY FUNCTION -ALL FUNDS
Total = $33.8M
Sales Tax
46%Inter-
governmental
40%
Licenses and Permits
6%
Charges for Services
2%
Other
2%
Property Tax
1%
Leases and Rents
1%
Fines and Forfeitures
1%
Franchise Fee
1%
TOWN OF FOUNTAIN HILLS
NET REVENUES BY TYPE -ALL FUNDS
Total = $27.4M
96
Budget Highlights
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Revenues:
Taxes:
Sales Tax 10,311,578$ 11,491,123$ 10,995,809$ 12,633,207$
Property Tax 2,286,081 2,427,731 2,094,172 406,644
Franchise Tax 421,682 423,947 187,231 211,974
Intergovernmental 8,266,027 8,401,676 10,534,886 10,795,471
Fines and Forfeitures 182,998 130,483 228,001 234,004
Licenses and Permits 2,004,386 2,040,622 1,585,419 1,672,048
Charges for Services 254,122 181,105 497,800 521,550
Leases and Rents 282,530 280,801 283,584 278,590
Investment Earnings 158,861 554,549 79,536 91,572
Other 601,425 347,141 433,449 531,897
Sub total Revenues 24,769,690 26,279,178 26,919,887 27,376,957
Transfers In 4,582,728 3,672,532 - 1,631,240
Sub total 29,352,418 29,951,710 26,919,887 29,008,197
Use/(Source) of Reserves 639,707 2,265,296 7,562,806 6,472,034
Total Revenues 29,992,125$ 32,217,006$ 34,482,693$ 35,480,231$
Expenditures:
Current:
General Government:
Mayor and Council 77,779$ 81,836$ 98,544$ 74,882$
Administration 5,443,898 5,273,601 6,734,965 4,837,234
General Government 1,432,215 309,237 1,225,771 2,281,931
Municipal Court 326,699 327,240 552,078 427,404
Total General Government 7,280,591 5,991,914 8,611,358 7,621,451
Public Safety:
Fire & Emergency Medical 5,703,533 6,458,719 4,030,800 4,197,330
Law Enforcement 3,792,675 4,153,699 4,785,920 5,029,469
Total Public Safety 9,496,208 10,612,418 8,816,720 9,226,799
Community Services 3,549,873 4,027,245 3,415,874 3,861,695
Public Works 4,207,210 7,046,689 10,618,520 12,192,562
Development Services 875,515 866,208 1,100,296 946,484
Sub total Expenditures 25,409,397 28,544,474 32,562,768 33,848,991
Transfers Out 4,582,728 3,672,532 1,919,925 1,631,240
Total Expenditures 29,992,125$ 32,217,006$ 34,482,693$ 35,480,231$
Historical Summary of Revenues and Expenditures - All Funds
97
Budget Highlights
$-
$2
$4
$6
$8
$10
$12
$14
$16
FY17-18
Actual
FY18-19
Actual
FY19-20
Budget
FY20-21
BudgetMillionsTown of Fountain Hills
Revenues -By Year and Type
Taxes Intergovernmental Other
$-
$2
$4
$6
$8
$10
$12
$14
FY17-18
Actual
FY18-19
Actual
FY19-20
Budget
FY20-21
BudgetMillionsTown of Fountain Hills
Expenditures -By Year and Function
General Government Public Safety
Public Works Community Services
Development Services
98
Budget Highlights
Fund/Department
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Expenditures
General Fund
Mayor & Council 77,779$ 81,836$ 98,544$ 74,882$
Administration 2,290,065 2,156,946 2,057,198 2,339,663
General Government 204,809 263,431 634,364 2,204,942
Municipal Court 321,152 325,550 397,278 402,604
Public Works 795,607 837,523 1,171,938 1,120,866
Development Services 730,745 866,208 1,100,296 946,484
Community Services 2,177,851 2,227,249 2,674,635 2,942,046
Fire & Emergency Medical 3,866,395 3,892,841 4,021,300 4,197,330
Law Enforcement 3,792,675 4,153,699 4,785,920 5,029,469
Total General Fund 14,257,078 14,805,283 16,941,473 19,258,286
Total General Fund 14,257,078$ 14,805,283$ 16,941,473$ 19,258,286$
Special Revenue Funds
Public Works 2,611,947$ 4,563,969$ 5,194,062$ 5,120,822$
Total Streets (HURF) Fund 2,611,947 4,563,969 5,194,062 5,120,822
Administration 56,044 38,204 46,400 38,400
Total Downtown Strategy Fund 56,044 38,204 46,400 38,400
Administration 183,332 224,051 285,482 241,270
Total Economic Development Fund 183,332 224,051 285,482 241,270
Administration 206,514 235,302 182,724 208,266
Total Tourism Fund 206,514 235,302 182,724 208,266
Administration 157,945 91,211 1,662,525 1,338,500
Total Special Revenue Fund 157,945 91,211 1,662,525 1,338,500
Community Services 29,234 22,791 139,340 144,649
Total Public Art Fund 29,234 22,791 139,340 144,649
Municipal Court 5,547 1,690 154,800 24,800
Total Court Enhancement Fund 5,547 1,690 154,800 24,800
Public Works 530,655 501,717 735,255 666,904
Total Environmental Fund 530,655 501,717 735,255 666,904
Administration 4,696 4,530 5,101 5,131
Total Cottonwoods Maint District 4,696 4,530 5,101 5,131
Total Special Revenue Funds 3,785,914$ 5,683,465$ 8,405,689$ 7,788,742$
99
Budget Highlights
Fund/Department
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Expenditures
Debt Service Funds
Administration 2,121,550$ 1,972,850$ 1,663,800$ 350$
Total Gen Oblig Debt Service 2,121,550 1,972,850 1,663,800 350
Administration 407,724 405,767 409,192 407,240
Total Eagle Mtn CFD Debt Service 407,724 405,767 409,192 407,240
Administration 377,696 381,854 305,870 1,010
Total Munic Prop Corp Debt Service 377,696 381,854 305,870 1,010
Total Debt Service Funds 2,906,970$ 2,760,471$ 2,378,862$ 408,600$
Capital Projects Funds
Administration 2,791$ 2,720$ 116,673$ 262,535$
Public Works 250,012 571,328 2,358,378 4,459,695
Community Services 1,135,740 1,120,213 485,000 735,000
Fire & Emergency Medical 1,837,138 2,558,246 - -
Total Capital Projects Fund 3,225,681 4,252,507 2,960,051 5,457,230
Fire & Emergency Medical - 7,632 9,500 -
Total Fire/Emergency Dev Fee - 7,632 9,500 -
Public Works - - - -
Total Streets Dev Fee - - - -
Community Services - 33,094 40,500 40,000
Total Park/Rec Dev Fee - 33,094 40,500 40,000
Total Capital Projects Funds 3,225,681$ 4,293,233$ 3,010,051$ 5,497,230$
Internal Service Funds
Public Works 163,759 437,028 819,144 819,144
Total Facilities Replacement Fund 163,759 437,028 819,144 819,144
Administration 61,229 - - 25,000
Total Technology Replacement Fund 61,229 - - 25,000
General Government 1,008,231 176,401 591,407 51,989
Public Works - - 339,743 -
Total Vehicle/Equip Repl Fund 1,008,231 176,401 931,150 51,989
Total Internal Service Funds 1,233,219$ 613,429$ 1,750,294$ 896,133$
Total Expenditures 25,408,862$ 28,155,881$ 32,486,369$ 33,848,991$
100
The Capital Projects and Non-Major Funds will be utilizing accumulated reserves,
as well as funds transferred into those funds, for one time capital expenditures.
Budget Highlights
General
Fund
Debt Service
Funds
Capital Projects
Funds
Non-Major
Funds Total
Revenues:
Sales Tax 10,422,177$ -$ 904,152$ 1,306,878$ 12,633,207$
Property Tax - 400,001 - 6,643 406,644
Franchise Tax 211,974 - - - 211,974
Intergovernmental 6,840,899 - 17,500 3,937,072 10,795,471
Fines and Forfeitures 185,004 - - 49,000 234,004
Licenses and Permits 992,737 - 679,311 - 1,672,048
Charges for Services 221,550 - - 300,000 521,550
Leases and Rents 278,590 - - - 278,590
Investment Earnings 24,000 2,280 26,400 38,892 91,572
Other 81,355 - - 450,542 531,897
Sub total 19,258,286 402,281 1,627,363 6,089,027 27,376,957
Transfers In - - 975,000 656,240 1,631,240
Total Revenues 19,258,286 402,281 2,602,363 6,745,267 29,008,197
Expenditures:
General Government:
Mayor and Council 74,882 - - - 74,882
Administration 2,339,663 408,600 262,535 1,826,436 4,837,234
General Government 2,204,942 - - 76,989 2,281,931
Municipal Court 402,604 - - 24,800 427,404
Total General Government 5,022,091 408,600 262,535 1,928,225 7,621,451
Public Safety:
Fire & Emergency Medical 4,197,330 - - - 4,197,330
Law Enforcement 5,029,469 - - - 5,029,469
Total Public Service 9,226,799 - - - 9,226,799
Community Services 2,942,046 - 775,000 144,649 3,861,695
Public Works 1,120,866 - 4,459,695 6,612,001 12,192,562
Development Services 946,484 - - - 946,484
Sub total 19,258,286 408,600 5,497,230 8,684,875 33,848,991
Transfers Out 250,000 - 229,700 1,151,540 1,631,240
Total Expenditures 19,508,286 408,600 5,726,930 9,836,415 35,480,231
Net Change in Fund Balance (250,000) (6,319) (3,124,567) (3,091,148) (6,472,034)
Fund Balance
Beginning of Year - estimated 7,833,744 670,030 4,681,030 4,617,654 17,802,458
End of Year 7,583,744$ 663,711$ 1,556,463$ 1,526,506$ 11,330,424$
Fund Balance Percentage Change (3%)(1%)(67%)(67%)(36%)
Note: See page 42 for a listing of the funds included in each column.
FY20-21 Projected Changes in Fund Balances
101
Revenue Summary
Revenue Summary
102
Revenue
This section provides a broad overview of the revenues included in the FY20-21
budget. Information is presented for each fund and fund type.
Total revenues for all funds are estimated at $27,376,957 excluding transfers. The
General Fund portion represents approximately 70% of the total. Special Revenue
funds, including the Streets (HURF) Fund, represent another 21% of the budget.
Capital Projects is 6%, Internal Service funds are 2%, and Debt Service funds rep-
resent the final 1%.
Revenue Summary
General Fund
70%
Special Revenue
Funds
21%
Capital Projects
Funds
6%
Internal Service
Funds
2%
Debt Service
Funds
1%
TOWN OF FOUNTAIN HILLS
REVENUES BY FUND TYPE
Total All Funds = $27.4M
103
Revenue Summary
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Revenues
General Fund
Sales Tax-Local 8,417,615$ 9,198,866$ 9,125,999$ 10,422,177$
Franchise Fees 421,683 423,947 187,231 211,974
Liquor License Fees 2,600 1,750 2,000 2,000
Business License 133,280 137,869 141,696 139,764
Animal License 36,174 - - -
Building Permit 251,517 230,326 240,588 394,073
Sign Permits 6,935 8,905 6,100 6,100
Planning & Zoning Fees 6,384 13,212 16,185 15,825
Landscape Permits 23,520 27,300 16,800 44,520
Encroachment Permits 24,887 717,686 25,000 25,000
Variances 2,200 2,500 4,300 5,300
Subdivision Fees 206,768 76,952 52,250 62,250
Special Event Permit 8,800 10,810 8,750 8,750
Engineering Fees 6,600 8,350 5,900 5,600
Plan Review 185,422 159,460 185,969 265,925
Inspection Fees 35,440 18,187 13,250 17,000
Alcohol Permits 240 200 630 630
Third Party Revenues - - 210,000 -
Rental Fees 134,007 128,327 156,095 151,100
Non-Taxable Rental 7,301 8,381 7,300 7,301
Cell Tower Lease 141,223 144,093 120,189 120,189
Sales Tax-State 2,352,502 2,476,030 2,583,378 2,815,032
Income Tax-State 3,032,329 2,976,998 3,253,750 3,629,136
Vehicle License Tax - - 336,750 350,010
Fire Insurance Premium Tax 45,347 46,275 46,258 46,721
Program Fees 164,456 174,886 197,800 221,550
Sponsorships 5,858 5,101 5,200 37,200
Donations 37,239 28,496 32,345 345
Reimbursements/Refunds 328 18,785 1,260 1,260
Auction/Recycle Proceeds 39 611 640 640
Restitution/Ins Proceeds 712 115,355 200 200
Miscellaneous Revenue 5,721 5,383 5,310 5,535
Taxable Sales 34,088 32,135 30,810 33,925
Convenience Fees 5,448 3,318 1,500 2,250
Court Fines/Fees 152,161 120,340 179,001 185,004
Abatements 1,575 - - -
Interest Income 25,792 136,572 24,000 24,000
Internal Service Charges - - - -
Total General Fund 15,916,191 17,457,406 17,224,434 19,258,286
Total General Fund 15,916,191$ 17,457,406$ 17,224,434$ 19,258,286$
Special Revenue Funds
Sales Tax-Local 793,197$ 883,932$ 819,678$ 871,254$
Vehicle License Tax 1,011,836 1,061,441 785,748 816,672
Highway User Tax 1,593,514 1,679,594 1,666,476 1,761,600
In-Lieu Fees 20,145 - 200,000 200,000
Adopt-A Street Fee 30 - - -
Reimbursements/Refunds - - - -
Auction/Recycle Proceeds 1,159 1,504 1,000 1,000
Restitution/Ins Proceeds 989 23,957 30,000 30,000
Interest Income 39,992 91,634 24,000 24,000
Internal Service Charges - - - -
Total Streets Fund 3,460,862 3,742,062 3,526,902 3,704,526
104
Revenue Summary
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Revenues
Sales Tax-Local 79,320 88,393 81,968 87,120
Interest Income 3,755 28,231 1,260 1,260
Total Downtown Strategy Fund 83,075 116,624 83,228 88,380
Sales Tax-Local 317,280 353,573 327,871 348,504
Taxable Sales - - - -
Interest Income 1,150 1,340 240 240
Total Economic Development Fund 318,430 354,913 328,111 348,744
Grants 37,554 35,127 45,001 25,000
Prop 202/Gaming Rev 35,000 35,000 45,000 25,000
Donations 2 - - -
Miscellaneous Revenue - 312 - -
Taxable Sales 2,243 1,911 - -
Convenience Fees 6 - - -
Interest Income 932 1,646 180 180
Total Tourism Fund 75,737 73,996 90,181 50,180
Grants - - 1,160,000 1,118,800
LTAF II 101,946 26,211 297,525 65,000
Prop 202/Gaming Rev 56,000 55,000 125,000 125,000
Total Special Revenue Fund 157,946 81,211 1,582,525 1,308,800
In-Lieu Fees 69,491 6,219 100,000 100,000
Donations - - - -
Restitution/Ins Proceeds 1,500 - - -
Interest Income 2,318 3,434 240 240
Total Public Art Fund 73,309 9,653 100,240 100,240
Grants - - 100,000 -
CCEF Revenue 26,924 8,659 46,500 46,500
JCEF Revenue 2,337 1,483 2,500 2,500
Interest Income 589 876 840 900
Total Court Enhancement Fund 29,850 11,018 149,840 49,900
Environmental Fee 488,474 486,924 491,976 -
Convenience Fees 75 3 - -
Interest Income 7,663 15,997 2,400 2,400
Total Environmental Fund 496,212 502,924 494,376 2,400
Property Tax-Cy 5,471 6,749 6,643 6,643
Interest Income 197 414 72 72
Total Cottonwoods Maint District 5,668 7,163 6,715 6,715
Total Special Revenue Funds 4,701,089$ 4,899,564$ 6,362,118$ 5,659,885$
Debt Service Funds
Property Tax-Cy 1,909,924$ 2,011,867$ 1,674,486$ -$
Interest Income 8,494 18,703 1,200 1,200
Total Gen Oblig Bond Debt Service 1,918,418 2,030,570 1,675,686 1,200
105
Revenue Summary
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Revenues
Property Tax-Cy 370,686 409,114 413,043 400,001
Interest Income 2,116 3,344 240 240
Total Eagle Mtn CFD Debt Service 372,802 412,458 413,283 400,241
Interest Income 3,811 7,090 840 840
Total Munic Prop Corp Debt Service 3,811 7,090 840 840
Total Debt Service Funds 2,295,031$ 2,450,118$ 2,089,809$ 402,281$
Capital Projects Funds
Sales Tax-Local 704,166$ 966,359$ 640,293$ 904,152$
Grants - - 90,000 17,500
Reimbursements/Refunds 103,051 54,211 - -
Auction/Recycle Proceeds - - - -
Interest Income 22,557 158,048 7,224 19,200
Total Capital Projects Fund 829,774 1,178,618 737,517 940,852
Development Fees 172,727 27,004 31,323 23,988
Interest Income 1,608 5,808 2,400 2,400
Total Fire/Emergency Dev Fee 174,335 32,812 33,723 26,388
Development Fees - - - 301,331
Interest Income - - - -
Total Streets Fee - - - 301,331
Development Fees 412,417 113,187 132,702 353,992
Interest Income 5,522 14,898 4,800 4,800
Total Park/Rec Dev Fee 417,939 128,085 137,502 358,792
Total Capital Projects Funds 1,444,723$ 1,387,526$ 915,942$ 1,627,363$
Internal Service Funds
Donations 5,400 9,600 - -
Interest Income 17,275 38,411 7,200 7,200
Total Facilities Replacement Fund 22,675 48,011 7,200 7,200
Internal Service Charges 56,129 - - 65,000
Vehicle Replacement Charges 5,100 - - -
Total Internal Service Fund 61,229 - - 65,000
Auction/Recycle Proceeds 3,839 46,457 25,000 -
Interest Income 12,830 26,049 2,400 2,400
Internal Service Charges 1,193 - - -
Vehicle Replacement Charges 331,305 268,446 300,184 354,542
Total Vehicle/Equip Repl Fund 349,167 340,952 327,584 356,942
Total Internal Service Funds 433,071$ 388,963$ 334,784$ 429,142$
Total Revenues 24,357,034$ 26,194,614$ 26,592,303$ 27,376,957$
106
See the following pages for a discussion of the major revenue types, restrictions
on use, and major influences for each type. The graphs on the following pages do
not represent all of the accounts combined into the above categories.
The use of reserves is intended to fund capital projects.
Revenue Summary
General
Fund
Debt Service
Funds
Capital
Projects Funds
Non-Major
Funds Total
% of
Total
Revenues:
Sales Tax 10,422,177$ -$ 904,152$ 1,306,878$ 12,633,207$ 36%
Property Tax - 400,001 - 6,643 406,644 1%
Franchise Tax 211,974 - - - 211,974 1%
Intergovernmental 6,840,899 - 17,500 3,937,072 10,795,471 30%
Fines and Forfeitures 185,004 - - 49,000 234,004 1%
Licenses and Permits 992,737 - 679,311 - 1,672,048 5%
Charges for Services 221,550 - - 300,000 521,550 1%
Leases and Rents 278,590 - - - 278,590 1%
Investment Earnings 24,000 2,280 33,600 31,692 91,572 0%
Other 81,355 - - 450,542 531,897 1%
Subtotal Revenues 19,258,286 402,281 1,634,563 6,081,827 27,376,957 76%
Transfers In - - 975,000 656,240 1,631,240 5%
Subtotal 19,258,286 402,281 2,609,563 6,738,067 29,008,197 82%
Use/(Source) of Reserves 250,000 6,319 3,936,511 2,279,204 6,472,034 18%
Total Revenues 19,508,286$ 408,600$ 6,546,074$ 9,017,271$ 35,480,231$ 100%
Note: See page 42 for a listing of the funds included in each column.
FY20-21 Revenues by Type
107
Revenue Summary
State-shared Sales Tax Revenue
General Fund
Restrictions Fiscal Year Amount
No restrictions on usage. Must be expended for public 2010-11 1,860,421$ 3.5%
purposes.2011-12 1,757,297$ -5.5%1
2012-13 1,840,766$ 4.7%
2013-14 1,957,505$ 6.3%
2014-15 2,055,241$ 5.0%
2015-16 2,131,484$ 3.7%
2016-17 2,192,043$ 2.8%1
2017-18 2,352,502$ 7.3%
2018-19 2,476,030$ 5.3%
2019-20 (est.)2,630,053$ 6.2%
2020-21 (est.)2,815,034$ 7.0%
2021-22 (est.)2,843,184$ 1.0%
2022-23 (est.)2,871,616$ 1.0%
2023-24 (est.)2,900,332$ 1.0%
2024-25 (est.)2,929,335$ 1.0%
1 Change as a result of census population
Major Influences: Construction Activity, Retail Sales, Population and Economy
Revenue census figures (Fountain Hills represents 0.4% of the State total). The next year's projection
is based on the League of Arizona Cities and Towns bulletin and by the Arizona Department of Revenue
forecast for Sales and Use Tax.
Percent
Change
Assumptions
The State assesses a 5.6% sales tax, of which cities and towns share in the collections based on the rel-
ation of its population to the total population of all incorporated cities and towns using the Department of
$-
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
MillionsSTATE SHARED SALES TAX REVENUE
Fiscal years 2011 through 2021
108
Revenue Summary
Local Sales Tax
All Funds
Restrictions Fiscal Year Amount
Revenues from the 2.9% local sales tax are allocated to 2010-11 7,844,332$ 2.6%
Capital Projects, Pavement Maintenance, Downtown 2011-12 7,779,219$ -0.8%
Strategy, Economic Development and General Fund.2012-13 7,957,162$ 2.3%
General Fund proceeds are not restricted but must be 2013-14 8,459,267$ 6.3%
expended for public purpose.2014-15 8,983,050$ 6.2%
2015-16 9,391,267$ 4.5%
2016-17 9,419,552$ 0.3%
2017-18 10,311,578$ 9.5%
2018-19 11,491,124$ 11.4%
2019-20 (est.)13,172,304$ 14.6%
2020-21 (est.)12,633,209$ -4.1%
2021-22 (est.)12,969,794$ 2.7%
2022-23 (est.)13,607,734$ 4.9%
2023-24 (est.)14,095,010$ 3.6%
2024-25 (est.)14,582,286$ 3.5%
Dedications:
Downtown Strategy Fund 87,125$
Economic Development Fund 348,502
Pavement Maintenance 871,254
Capital Projects Fund 904,151
General Fund 10,422,177
Total Projections 12,633,209$
Major Influences: Economy, Construction Activity, Retail Sales, Public Policy
The local sales tax rate in Fountain Hills is 2.9% (increased from 2.6% as of 11/1/19) - total receipts for
FY20-21 are estimated to be $12.6M. The construction related sales tax is derived from one-time activities
and has been dedicated for one-time expenditures. Another portion of the local sales tax is dedicated for
downtown development. The following is a breakdown of the dedicated and non-dedicated (General Fund)
projections:
Assumptions
Percent
Change
$-
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
MillionsLOCAL SALES TAX REVENUE
Fiscal years 2011 through 2021
109
Revenue Summary
Highway User Revenue
Streets (HURF) Fund
Restrictions Fiscal Year Amount
There is a State constitutional restriction on the use of 2010-11 1,396,075$ 0.4%
these funds which requires that these funds be used 2011-12 1,126,762$ -19.3%
solely for street and highway purposes. Payment of 2012-13 1,232,187$ 9.4%
principal and interest on highway and street bonds are 2013-14 1,268,563$ 3.0%
an approved use.2014-15 1,392,806$ 9.8%
2015-16 1,451,431$ 4.2%
2016-17 1,538,940$ 6.0%
2017-18 1,593,514$ 3.5%
2018-19 1,679,594$ 5.4%
2019-20 (est.)1,689,156$ 0.6%
2020-21 (est.)1,761,610$ 4.3%
2021-22 (est.)1,720,656$ -2.3%
2022-23 (est.)1,775,466$ 3.2%
2023-24 (est.)1,832,166$ 3.2%
2024-25 (est.)1,889,244$ 3.1%
Cities and towns receive 27.5% of fuel tax and transportation related fees collected by the State based on
population and county of origin of gasoline sales. The revenue estimate for next year is based on estimates of
revenue sharing by Arizona Department of Transportation (ADOT) in their distribution forecast for the next
fiscal year.
Major Influences: Gasoline sales, Population, Economy and State Policy
Percent
Change
Assumptions
$-
$0.2
$0.4
$0.6
$0.8
$1.0
$1.2
$1.4
$1.6
$1.8
$2.0
MillionsHIGHWAY USER (HURF) REVENUE
Fiscal years 2011 through 2021
110
Revenue Summary
State-shared Income Tax Revenue
General Fund
Restrictions Fiscal Year Amount
No restrictions on usage. Must be expended for public 2010-11 2,383,874$ -24.6%
purposes.2011-12 1,898,088$ -20.4%1
2012-13 2,297,203$ 21.0%
2013-14 2,506,685$ 9.1%
2014-15 2,722,433$ 8.6%
2015-16 2,707,673$ -0.5%
2016-17 2,923,870$ 8.0%1
2017-18 3,032,329$ 3.7%
2018-19 2,976,998$ -1.8%
2019-20 (est.)3,225,317$ 8.3%
2020-21 (est.)3,629,135$ 12.5%
2021-22 (est.)3,629,135$ 0.0%
2022-23 (est.)3,629,135$ 0.0%
2023-24 (est.)3,629,135$ 0.0%
2024-25 (est.)3,629,135$ 0.0%
1 Change as a result of census population
A 1972 citizen's initiative gave the cities and towns a percentage share of the State income tax, officially
called Urban Revenue Sharing; Arizona cities and towns receive 15% of the State's income tax
collections. This State-shared revenue is distributed to cities and towns based on the relation of their
population to the total population of all incorporated cities and towns in the State according to the latest
census. Amounts distributed are based on actual income tax collections from two years prior to the fiscal
year in which the Town receives the funds. The next year's projection is provided by the League of
Arizona Cities and Towns and the State's Joint Legislative Budget Committee (JLBC).
Major Influences: Personal Income, Corporate Net Profits, Population and State Policy
Assumptions
Percent
Change
$-
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
MillionsSTATE SHARED INCOME TAX REVENUE
Fiscal years 2011 through 2021
111
Revenue Summary
Vehicle License Tax Revenue
General & Streets (HURF) Funds
Restrictions Fiscal Year Amount
Town Council has restricted for the Pavement 2010-11 799,551$ -2.7%
Management Program. (30% allocated to General Fund)2011-12 722,126$ -9.7%
2012-13 752,949$ 4.3%
2013-14 800,475$ 6.3%
2014-15 858,874$ 7.3%
2015-16 927,440$ 8.0%
2016-17 941,364$ 1.5%
2017-18 1,011,836$ 7.5%
2018-19 1,061,441$ 4.9%
2019-20 (est.)1,269,840$ 19.6%
2020-21 (est.)1,166,699$ -8.1%
2021-22 (est.)1,337,156$ 14.6%
2022-23 (est.)1,382,620$ 3.4%
2023-24 (est.)1,431,011$ 3.5%
2024-25 (est.)1,481,097$ 3.5%
Approximately 20% of the revenues collected for the licensing of motor vehicles is distributed to
incorporated cities and towns. The Town receives its share of the vehicle license tax collections based on
its population in relation to the total incorporated population of the county (Fountain Hills represents 0.4%
of the State total). The remainder of the revenues collected are shared by schools, counties, and the
State. The Town Council of Fountain Hills passed Resolution 2013-02 designating proceeds from the VLT
to be used strictly for maintenance of Town's streets (transferred to Streets/HURF fund). Beginning in
FY19-20, Town Council has reallocated the vehicle license tax as follows: 30% to the General Fund and
70% to the Streets (HURF) Fund.
General Fund 350,010$
Streets (HURF) Fund 816,689
1,166,699$
Major Influences: Automobile sales, Population, and State Policy
Assumptions
Percent
Change
$-
$0.2
$0.4
$0.6
$0.8
$1.0
$1.2
$1.4
MillionsVEHICLE LICENSE TAX REVENUE
Fiscal years 2012 through 2021
112
Revenue Summary
Fines and Forfeitures Revenue
General Fund
Restrictions Fiscal Year Amount
No restrictions on usage. Must be expended for public 2010-11 214,999$ -17.2%
purpose.2011-12 203,350$ -5.4%
2012-13 173,024$ -14.9%
2013-14 154,024$ -11.0%
2014-15 167,491$ 8.7%
2015-16 185,279$ 10.6%
2016-17 211,190$ 14.0%
2017-18 152,161$ -28.0%
2018-19 120,340$ -20.9%
2019-20 (est.)179,000$ 48.7%
2020-21 (est.)185,000$ 3.4%
2021-22 (est.)189,000$ 2.2%
2022-23 (est.)205,000$ 8.5%
2023-24 (est.)200,000$ -2.4%
2024-25 (est.)200,000$ 0.0%
Municipal Court fines come from traffic violations and other fines paid for the violation of municipal
ordinances. The Town contracts with the Maricopa County Sheriff's Office for traffic enforcement and has
seen a slight increase in the number of citations.
Major Influences: Population, Enforcement, Public Policy
Assumptions
Percent
Change
$-
$50
$100
$150
$200
$250
ThousandsFINES AND FORFEITURES REVENUE
Fiscal years 2012 through 2021
113
Revenue Summary
Licensing Fee Revenue
General Fund
Restrictions Fiscal Year Amount
No restrictions on usage. Must be expended for public 2010-11 151,637$ 2.0%
purpose.2011-12 150,144$ -1.0%
2012-13 148,209$ -1.3%
2013-14 148,066$ -0.1%
2014-15 169,638$ 14.6%
2015-16 175,120$ 3.2%
2016-17 174,027$ -0.6%
2017-18 169,455$ -2.6%
2018-19 137,869$ -18.6%
2019-20 (est.)141,696$ 2.8%
2020-21 (est.)139,760$ -1.4%
2021-22 (est.)139,760$ 0.0%
2022-23 (est.)139,760$ 0.0%
2023-24 (est.)139,760$ 0.0%
2024-25 (est.)139,760$ 0.0%
License fees are derived from fees on professions, occupations, businesses operating within Town limits.
The license fee is used primarily as a means of regulating businesses within the community. The estimate
for FY20-21 is based on 3,035 active business licenses. Beginning in FY18-19, animal licensing was trans-
ferred to Maricopa County Animal Care and Control.
Major Influences: Economy, Enforcement
Assumptions
Percent
Change
$-
$20
$40
$60
$80
$100
$120
$140
$160
$180
$200
ThousandsLICENSING FEE REVENUE
Fiscal years 2012 through 2021
114
Revenue Summary
Building Related Revenue
General Fund
Restrictions Fiscal Year Amount
No restrictions on usage. Must be expended for public 2010-11 253,074$ 7.1%
purpose.2011-12 232,447$ -8.2%
2012-13 262,403$ 12.9%
2013-14 396,875$ 51.2%
2014-15 538,264$ 35.6%
2015-16 605,966$ 12.6%
2016-17 518,619$ -14.4%
2017-18 753,523$ 45.3%
2018-19 (est.)543,700$ -27.8%
2019-20 (est.)566,341$ 4.2%
2020-21 (est.)841,592$ 48.6%
2021-22 (est.)566,341$ -32.7%
2022-23 (est.)566,341$ 0.0%
2023-24 (est.)566,341$ 0.0%
2024-25 (est.)566,341$ 0.0%
Revenues from this source include the fees collected from building permits, rezoning, improvement
plans, encroachment and subdivision plans. The estimates for FY20-21 are based on construction activity
provided by local developers and planning staff and reflect the general economy in new home
construction. The projected number of permits for next fiscal year is 64 single family, 38 multi-family
unit, and 2 commercial projects.
Major Influences: Population, Economy, Development, Public Policy
Percent
Change
Assumptions
$-
$100
$200
$300
$400
$500
$600
$700
$800
$900
ThousandsBUILDING RELATED REVENUE
Fiscal years 2012 through 2021
115
Revenue Summary
Charges For Services-Recreation User Fees
General Fund
Restrictions Fiscal Year Amount
No restrictions on usage. Must be expended for public 2010-11 187,524$ -2.7%
purpose.2011-12 180,223$ -3.9%
2012-13 152,106$ -15.6%
2013-14 138,089$ -9.2%
2014-15 156,839$ 13.6%
2015-16 168,895$ 7.7%
2016-17 174,638$ 3.4%
2017-18 164,456$ -5.8%
2018-19 174,886$ 6.3%
2019-20 (est.)197,800$ 13.1%
2020-21 (est.)221,500$ 12.0%
2021-22 (est.)211,500$ -4.5%
2022-23 (est.)212,500$ 0.5%
2023-24 (est.)212,500$ 0.0%
2024-25 (est.)212,500$ 0.0%
Charges for services are collected from recreation programs for youths to seniors. Senior Services
offers programs for senior citizens including home delivered meals, fitness programs, special interest
classes, as well as social events.
Major Influences: Population, Internal Policy on Rates
Assumptions
Percent
Change
$-
$25
$50
$75
$100
$125
$150
$175
$200
$225
$250
ThousandsCHARGES FOR SERVICES -RECREATION USER FEES
Fiscal years 2012 through 2021
116
Revenue Summary
Charges For Services-Rentals
General Fund
Restrictions Fiscal Year Amount
No restrictions on usage. Must be expended for public 2010-11 238,104$ 5.2%
purpose.2011-12 217,987$ -8.4%
2012-13 226,600$ 4.0%
2013-14 252,874$ 11.6%
2014-15 269,774$ 6.7%
2015-16 255,204$ -5.4%
2016-17 287,500$ 12.7%
2017-18 257,368$ -10.5%
2018-19 281,000$ 9.2%
2019-20 (est.)284,213$ 1.1%
2020-21 (est.)279,220$ -1.8%
2021-22 (est.)286,808$ 2.7%
2022-23 (est.)290,712$ 1.4%
2023-24 (est.)294,731$ 1.4%
2024-25 (est.)299,082$ 1.5%
The Community Center provides meeting space for the Senior Services, local organizations such as the
photography club, Community Chorus, Fountain Hills Realtors and various homeowners associations. It
also serves as a venue for weddings, concerts and other gatherings. Park rentals include the Plaza and
ramada rentals. Additional rental charges are collected from cellular providers for use of Town property
for their towers.
Major Influences: Population, Internal Policy on Rates
Assumptions
Percent
Change
$-
$50
$100
$150
$200
$250
$300
$350
ThousandsCHARGES FOR SERVICES -RENTALS
Fiscal years 2012 through 2021
117
Expenditure Summary
Expenditure Summary
118
Expenditures
This section provides a broad overview of the expenditures included in the FY20-
21 budget. Information is presented for each fund and fund type.
All Funds Expenditure Summary
Total expenditures for all funds are $33,848,991, excluding transfers. The General
Fund represents 57% of the total budgeted expenditures. Special Revenue funds,
including the Streets (HURF) Fund, represent another 23%. Capital Projects funds
represent 16%, Internal Service funds represent 3%, and Debt Service funds rep-
resent 1% of the expenditures.
With the introduction of program budgeting, all expenditures are categorized by
line item or program. A summary of all programs and proposed costs is shown on
the following pages.
Expenditure Summary
General Fund
57%
Special Revenue
Funds
23%
Capital Project
Funds
16%
Internal Service
Funds
3%
Debt Service
Funds
1%
TOWN OF FOUNTAIN HILLS
EXPENDITURES BY FUND TYPE
Total All Funds = $33.8M
119
Expenditure Summary
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Expenditures by Fund and Program
General Fund
Accounting 164,076$ 171,417$ 308,661$ 318,407$
Administration 6,186,029 6,788,389 8,101,272 10,084,824
Animal Control 24,319 - - -
Attorney Services 464,384 302,557 285,116 293,564
Building Inspection 299,489 334,201 536,490 355,963
Building Maintenance 99,165 107,194 197,755 175,130
Code Compliance 74,502 79,628 158,855 163,545
Community Events 165,798 175,152 175,873 189,575
Customer Service 41,261 44,330 42,985 44,665
Engineering 144,770 161,642 272,018 279,959
Fountain 150,662 121,176 173,217 175,515
Home Delivered Meals 45,606 50,023 67,010 85,433
Legislation 13,138 5,274 - -
Licensing 55,163 58,570 - -
Mapping & Graphics 96,039 102,723 113,329 116,460
Media Relations 36,012 35,799 35,427 147,523
Open Space 11,172 12,300 45,330 58,910
Operations 5,525,164 5,592,859 6,068,095 6,383,509
Outside Inspections 53,702 39,394 56,703 58,834
Planning & Zoning 98,097 102,683 111,483 121,088
Purchasing 61,342 65,335 - -
Risk Management 285,141 300,238 - -
Special Interest Programs 16,087 16,092 15,878 15,878
Sports Activities 39,293 38,611 52,520 52,520
Volunteers 85,739 76,382 93,516 107,044
Youth & Teen Programs 20,928 23,314 29,940 29,940
Total General Fund 14,257,078$ 14,805,283$ 16,941,473$ 19,258,286$
Total General Fund 14,257,078$ 14,805,283$ 16,941,473$ 19,258,286$
Special Revenue Funds
Administration 314,509$ 432,605$ 529,357$ 537,228$
Open Space 255,891 279,629 430,379 409,323
Pavement Management 1,748,608 3,647,363 4,012,909 3,950,165
Street Signs 46,003 163,443 153,220 156,631
Traffic Signals 188,049 - - -
Vehicle Maintenance 58,888 40,929 68,197 67,475
Total Streets Fund 2,611,948 4,563,969 5,194,062 5,120,822
Administration 56,044 38,204 46,400 38,400
Total Downtown Strategy Fund 56,044 38,204 46,400 38,400
Administration 183,332 224,051 285,482 241,270
Total Economic Development Fund 183,332 224,051 285,482 241,270
Administration 206,513 235,302 182,724 208,266
Total Tourism Fund 206,513 235,302 182,724 208,266
Grants Admin 157,945 91,211 1,662,525 1,338,500
Total Special Revenue Fund 157,945 91,211 1,662,525 1,338,500
Art & Culture 29,234$ 22,791$ 139,340$ 144,649$
Total Public Art Fund 29,234 22,791 139,340 144,649
Court Enhancement 5,547 1,690 124,800 24,800
Judicial Court Enhancement - - 30,000 -
Total Court Enhancement Fund 5,547 1,690 154,800 24,800
120
Expenditure Summary
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Expenditures by Fund and Program
Administration 530,655 501,717 735,255 666,904
Total Environmental Fund 530,655 501,717 735,255 666,904
Cottonwoods Maintenance District 4,696 4,530 5,101 5,131
Total Cottonwoods Maint District 4,696 4,530 5,101 5,131
Total Special Revenue Funds 3,785,914$ 5,683,465$ 8,405,689$ 7,788,742$
Debt Service Funds
Gen Oblig Bond Debt Service 2,121,550$ 1,972,850$ 1,663,800$ 350$
Eagle Mtn CFD Debt Service 407,724 405,767 409,192 407,240
Munic Prop Corp Debt Service 377,696 381,854 305,870 1,010
Total Debt Service Funds 2,906,970$ 2,760,471$ 2,378,862$ 408,600$
Capital Projects Funds
Administration 2,791$ 2,720$ 116,673$ 262,535$
Fire Suppression 1,837,137 2,558,246 - -
General Govt Projects 25,482 - 300,000 150,000
Park Development 1,135,741 1,120,213 485,000 735,000
Pavement Management 224,530 568,802 1,333,378 1,708,000
Stormwater Management - 2,526 725,000 2,551,695
Traffic Signals - - - 50,000
Total Capital Projects Fund 3,225,681 4,252,507 2,960,051 5,457,230
Fire/Emergency Dev Fee - 7,632 9,500 -
Park/Rec Dev Fee - 33,094 - -
Open Space Dev Fee 535 68 40,500 40,000
Total Development Fee Funds 535 40,794 50,000 40,000
Total Capital Projects Funds 3,226,216$ 4,293,301$ 3,010,051$ 5,497,230$
Internal Service Funds
Administration 163,759 437,028 819,144 819,144
Total Facilities Replacement Fund 163,759 437,028 819,144 819,144
Operational Support 61,229 - - 25,000
Total Internal Service Fund 61,229 - - 25,000
Vehicle Replacement 1,008,231 176,401 931,150 51,989
Total Vehicle Replacement Fund 1,008,231 176,401 931,150 51,989
Total Internal Service Funds 1,233,219$ 613,429$ 1,750,294$ 896,133$
Total Expenditures 25,409,397$ 28,155,949$ 32,486,369$ 33,848,991$
121
Expenditure Summary
General
Fund
Debt Service
Funds
Capital Project
Funds
Non-Major
Funds Total
% of
Total
Expenditures:
General Government 5,022,091$ 408,600$ 262,535$ 1,928,225$ 7,621,451$ 20%
Public Safety 9,226,799 - - - 9,226,799 26%
Community Services 2,942,046 - 775,000 144,649 3,861,695 11%
Public Works 1,120,866 - 4,459,695 6,612,001 12,192,562 34%
Development Services 946,484 - - - 946,484 3%
Subtotal Expenditures 19,258,286 408,600 5,497,230 8,684,875 33,848,991 94%
Transfers Out 250,000 - 229,700 1,151,540 1,631,240 5%
Total Expenditures 19,508,286$ 408,600$ 5,726,930$ 9,836,415$ 35,480,231$ 99%
Note: See page 42 for a listing of the funds included in each column.
FY20-21 Expenditures by Function
122
Expenditure Summary
Department Division Proposed Budget
Mayor & Council Mayor & Council 74,882$
Administration Town Manager 433,426
Town Clerk 246,680
Administrative Services 259,245
Purchasing 98,637
Finance 687,402
Information Technology 320,709
Legal Services 293,564
Total Administration 2,339,663
General Government Non-Departmental 2,204,942
Municipal Court Municipal Court 402,604
Public Works Public Works 143,543
Engineering 279,959
Facilities 697,364
Total Public Works 1,120,866
Development Services Development Services 189,428
Planning & Zoning 121,088
Code Compliance 163,545
Mapping & Graphics 116,460
Building Safety 355,963
Total Development Services 946,484
Community Services Community Services 340,968
Recreation 658,514
Community Center 314,486
Senior Services 236,629
Parks-Town Hall 103,761
Parks-Fountain Park 584,356
Parks-Golden Eagle Park 290,908
Parks-Four Peaks Park 134,407
Parks-Desert Vista Park 92,398
Parks-Open Space/Trails 58,910
Parks-Avenue of the Fountains Plaza 126,709
Total Community Services 2,942,046
Law Enforcement Law Enforcement 5,029,469
Fire & Emergency Medical Fire & Emergency Medical 4,197,330
Total General Fund Expenditures 19,258,286$
FY20-21 General Fund Expenditures by Department and Division
123
Expenditure Limitation
Each year, the Economic Estimates Commission of the State of Arizona develops
expenditure limits for local governments in Arizona based on a formula using
1979-80 expenses adjusted for inflation and population growth. Cities and towns
are required to stay within the limits or incur a penalty (reduction in State-shared
revenues).
The FY20-21 expenditure limitation for the Town of Fountain Hills is $30,646,564
which is a 2.7% increase from the previous year. The limit applies to FY20-21 ex-
penditures of the Town (all funds) but allows for certain exemptions and deduc-
tions. For example, bond proceeds, debt service payments, grant expenditures,
and HURF are not included when determining compliance with the expenditure lim-
itation. However, development fee and capital project expenditures are subject to
the limitation. The table below is an estimate of the Town’s expenditure limitation,
deductions and exclusions and final spending authority.
Expenditure Summary
Total Expenditures 33,848,991$
Exclusions (Subtractions) from Revenues:
Separate Legal Entitites 413,381
Required fees paid to the Arizona Department of Revenue 65,000
Debt Service Payments 350
Dividends, Interest, Gains 165,517
Grants, Aid, Contributions from Federal Government 2,893,126
Grants, Aid, Contributions from Private Organizations 37,545
Amounts Received from State 1,376,300
Quasi-External interfund Transactions -
Savings Reserved for Capital Purchase (voter approved)-
Highway User Revenues Excess 1979-80 3,679,695
Contracts with Other Political Subdivisions -
Refunds, Reimbursements 1,260
Voter Approved Exclusions -
Prior Years Carry Forward -
Total Exclusions 8,632,174
Expenditures subject to limitation 25,216,817
Expenditure Limitation 30,646,564
Under/(Over) Limitation 5,429,747$
EXPENDITURE LIMITATION ANALYSIS (Estimated)
124
Budget Process
&
Schedule
Budget Process & Schedule
125
Budget Process
Planning Process
A number of planning processes are in place to guide the Town’s decision making. Many
of these processes allow for direct citizen input through public hearings, community
meetings or participation in Council-appointed committees. The Town’s planning
processes include:
Planning Process Description
Town Vision, Mission, Goals and Values Sets the overall tone of the organization
and guides employees in managing the
daily operations of the Town.
General Plan A guide designed to encourage the most
appropriate use of land and resources
within the Town consistent with the
interest of the citizens. The General Plan
sets forth goals, objectives, policies and
implementation techniques that will guide
the development activity within the Town
and promote, preserve and protect the
health, safety, and general welfare of its
citizens.
Capital Improvement Program A five-year guide to assist in long range
planning for the Town’s capital needs.
Details of the adopted Capital
Improvement Plan are found beginning
on page 347.
Fiscal Policy Guidelines Policies guiding the financial management
of the Town of Fountain Hills are
approved by the Town Council to ensure
a fiscally sound government. The
adoption of and compliance with these
policies is an important factor in Rating
Agency reviews. A summary of the
Town’s policies can be found beginning on
page 52.
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
on the following pages.
Five Year Financial Plan A five-year financial forecast is developed
annually as a tool to anticipate potential
budget imbalances. The current plan can
be found on page 16.
126
Mission of the Budget Process
Communication and involvement with citizens and other stakeholders is stressed.
The broad nature of the budget mission allows issues to be addressed that have
limited the success of budgeting in the past. Apathy is a serious illness of govern-
ment; 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 govern-
ment. This term stakeholder includes, but is not limited to, citizens, customers,
elected officials, 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 Di-
vision are held during the months of February/March. After these meetings are
completed, a proposed Town-wide balanced budget is prepared for submittal to
the full Town Council and public in April/May.
Recommended Budget Practices
The Town of Fountain Hills budget process is designed to meet citizens’ needs for
information and input; decision makers’ needs for information and advice from citi-
zens on their desired blend of services; and the time line set by the State of Arizo-
na through the Arizona Budget Law.
The Town of Fountain Hills budget process incorporates the recommended practic-
es promulgated by the National Advisory Council on State and Local Budgeting
(NACSLB) and the Government Finance Officers Association (GFOA). Concurrently,
Town staff apply diligent effort into improving the processes, decisions and out-
comes with each new budget year. The NACSLB’s practices encourage govern-
ments to consider the long-term consequences of actions to ensure that impacts of
budget decisions are understood over a multi-year planning horizon and to assess
whether program and service levels can be sustained.
Budget Definition
All cities and towns in Arizona are required to adopt an annual budget. State law
dictates that fiscal 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
Budget Process
127
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 financial and operating plan
that allocates resources on the basis of identified goals. A good budget process
moves beyond the traditional concept of line-item expenditure control, providing
incentives and flexibility to managers that can lead to improved program efficiency
and effectiveness.
Principles and Elements of the Budget Process
The budget process consists of four broad principles that stem from the definition
and mission previously described. These principles are as follows:
1. A government should have broad goals that provide overall direction for the
government and serve as a basis for decision making.
2. A government should have specific policies, plans, programs and man-
agreement strategies to define how it will achieve its long-term goals.
3. A financial plan and budget that moves toward Town achievement of goals,
within the constraints of available resources, should be prepared and adopt-
ed.
4. Program and financial performance should be continually evaluated, and ad-
justments made, to encourage progress toward achieving goals.
These principles encompass many functions that spread across a governmental or-
ganization. They reflect the fact that development of a balanced budget is a politi-
cal and managerial process that also has financial 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 ele-
ments. 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 as-
sets, and management
Develop and disseminate broad goals
Develop approaches to achieve goals – a government should have specific
policies, plans, programs, and management strategies to define how it will
achieve its long-term goals
Adopt financial 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 financial
plan and budget that moves toward achievement of goals, within the con-
straints of available resources, should be prepared and adopted
Develop a process for preparing and adopting a budget
Develop and evaluate financial options
Make choices necessary to adopt a budget
Budget Process
128
Evaluate performance and make adjustments – program and financial per-
formance should be continually evaluated, and adjustments made, to en-
courage progress toward achieving goals
Monitor, measure, and evaluate performance
Make adjustments as needed
When does the “budget season” start?
The budget process typically begins in December or January when the Finance Di-
vision begins to review current levels of service, Council goals and objectives as
identified at the annual Council retreat, proposed capital improvements, and finan-
cial forecasts.
In reality, the budget process for the Town is actually an ongoing process.
Throughout the fiscal year, citizens and staff submit suggestions for new services,
regulations, funding sources, and improved service delivery, as well as concerns to
the Town Council and Commissions for discussion, study, and/or implementation.
Commissions develop plans for new or enhanced programs to be included in the
following year’s budget proposal.
Implementing, Monitoring, and Amending the Budget
A budget is an annual planning tool — it identifies the Town’s work plan and
matches the financial, material, and human resources available with the require-
ments to complete the work plan. The budget includes information about the or-
ganization and identifies the Council policy that directed the budget preparation.
Although a budget is often discussed as a financial document, the financial portion
means very little without the policy and administrative information that explains
what the organization intends to do with the financial resources.
In July, the Town staff begins the process of implementing the newly adopted
budget and is accountable for budgetary control throughout the fiscal year. Reve-
nue and expenditure patterns are examined, compared to budget plans, and cor-
rective action, if necessary, is taken during the fiscal 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, ex-
penditure, and fund balance performance as compared to the budget.
The Town of Fountain Hills budget is adopted at a Department level and the Capi-
tal 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 be-
tween general classifications 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.
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 an-
other. In essence, any approved Council transfers do amend the budget although
the budget is never reprinted.
Budget Process
129
What funds are included in this budget?
The accounts of the Town are organized on the basis of funds, each of which is
considered a separate accounting entity. Government resources are allocated to
and accounted for in individual funds based on the purposes for which they are to
be spent and the means by which spending activities are controlled. The Town of
Fountain Hills appropriates all funds in its budget process:
General Fund – revenues and expenditures to carry out basic governmental
activities such as police and fire, recreation, planning, legal services, admin-
istrative services, etc. (unrestricted).
Special Revenue Funds – revenues derived from specific taxes or other ear-
marked revenue sources, usually required by statute or ordinance to finance
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 re-
sources for, and the payment of, general long-term debt principal and inter-
est. 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 ma-
jor 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 Develop-
ment Fee Funds.
When can a citizen have input into the budget process?
Town staff welcomes comments and suggestions throughout the year. The first op-
portunity for the Town Council to contribute to the budget is during the annual
goal setting retreat 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 op-
portunity to increase the budget for the next fiscal 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 final adoption.
Budget Process
130
Budget Schedule
Budget Schedule FY20-21
Wed, November 13, 2019 Staff budget “kick-off” meeting in the Council Chambers
Thu, November 21, 2019 CIP & Facilities Replacement Fund meeting
Thu, December 12, 2019 DEADLINE for preliminary operating budgets entered into MUNIS. Staffing
requirements and budget supplements due to Finance. CIP project re-
quests and funding sources due to Finance. Revenue projections from indi-
vidual departments due to Finance. New or updated existing fees on Fee
Schedule due to Finance
Mon, January 13, 2020 5 year Revenue Forecast due to Town Manager from Finance
Final reconciliation of revenues vs. expenditures (Finance staff)
Tue - Thu, January 21 - 23, 2020 Departmental presentations for Town Manager
Tue, January 28, 2020 Mayor’s State of the Town Address
Tue, February 25, 2020 Council Retreat Session - Priorities for FY20-21 with Council receiving
preliminary CIP Budget & Strategic Plan Review
Wed, February 26, 2020 Staff meeting to debrief Council Retreat
Department/Division templates due to Finance
Mon, March 2, 2020 Final operating budgets entered into MUNIS based on proposed changes
from Retreat
Wed, March 4, 2020 Staff to review proposed budget dates with Town Attorney for statute
compliance
Tue, March 24, 2020 Council Special Session @ 5:30 PM – Consideration of CIP projects
Thu, April 3, 2020 A.R.S. §9-499.15(B)(1)-(3): Deadline to publish the proposed fee and tax
levy notice on the Town’s website (including written report/data support-
ing any increases or new fees) for legal compliance at least 60 days prior
to date will be approved by the Council.
Council receives proposed budget, posted online
Budget Schedules prepared for Legal
Mon, April 13, 2020 Final revenue projections entered into MUNIS
Public Outreach/Open House (5:30 – 6:30 PM)
Tue, April 14, 2020 Council Budget Workshop - Special Session @ 5:00 PM
Tue, May 5, 2020 Town, CMD & EMCFD Meetings - Adoption of Tentative Budgets with
notice of hearing dates; notices sent to Cottonwood Homeowners the next
day - CMD requires 20 days between the date of the published notice and
the final budget hearing, which (due to advertising date limitations creates
a 29-day window between the tentative budget adoption and the final
budget adoption; EMCFD requires 10 days between the date of the pub-
lished notice and the final budget hearing, which would allow the EMCFD
budget to be adopted with a 21-day gap between the tentative budget
adoption and the final; however, it is aligned with the CMD to avoid confu-
sion
Wednesdays, May 13 & 20, 2020 Publish Notice of time & place of budget hearings, where budgets are
available (Town Hall & Library), and Tentative Budget(s) in the Times legal
section for 2 consecutive weeks; place on Town website & at Library the
next day after adoption [A.R.S. §42-17103]
Mon, May 18, 2020 A.R.S. §9-499.15(B)(4): Deadline to post [on all Town social media sites]
the “Notice of Intent” - for legal compliance at least 15 days prior to date
will be approved by Council.
Tue, June 2, 2020 Town, CMD & EMCFD Meetings – Public Hearing held in Regular Session
(required to be held on or before the 14th day before the day on which it
levies taxes); Council convenes in Special Session & adopts Town’s Final
Budget (A.R.S. §42 -17104) and reconvenes the Regular Session [14
days - June 16, 2020]
Tue, June 16, 2020 CMD & EMCFD Meetings - Adoption of Tax Levy occurs on or before the
3rd Monday in August [A.R.S. §42-17151]; Forward certified copy of ap-
proved tax levy ordinance(s) to County Board of Supervisors the next
business day
Tue, June 23, 2020 Post Final Budget(s) on website within 7 days of adoption [A.R.S. §42-
17105 - for 60 months]
July through August 23, 2020 Council Summer Hiatus
Tue, August 24, 2020 1st meeting of the new fiscal year
131
GENERAL FUND
MAYOR & TOWN COUNCIL
ADMINISTRATION
GENERAL GOVERNMENT
MUNICIPAL COURT
PUBLIC WORKS
DEVELOPMENT SERVICES
COMMUNITY SERVICES
LAW ENFORCEMENT
FIRE & EMERGENCY MEDICAL
General Fund
132
General Fund
Organization Chart
Department Directors
Town Manager Grady Miller
Deputy Town Manager David Trimble
Community Services Director Rachel Goodwin
Development Services Director John Wesley
District Commander Captain Larry Kratzer
Economic Development Director James Smith
Finance Director David Pock
Fire Chief Chief Dave Ott
Presiding Judge Robert Melton
Public Works Director Justin Weldy
Town Attorney Aaron Arnson
Town Clerk Elizabeth Burke
Town Prosecutor Mark Iacovino
133
Mayor & Town Council
General Fund
Mayor & Town Council
FRONT ROW: Councilmember Dennis Brown, Mayor Ginny Dickey, Councilmem-
ber Alan Magazine
BACK ROW: Councilmember Art Tolis, Councilmember Sherry Leckrone, Coun-
cilmember Mike Scharnow, Councilmember David Spelich
134
MAYOR & TOWN COUNCIL
Mission Statement
The Mayor & Town Council are charged with serving the best interests of the com-
munity 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 financial and natural resources.
Department Overview
The Town Council is comprised of the Mayor and six Councilmembers, all of whom
are elected at large to serve the citizens of the Town of Fountain Hills. The term of
office for the Mayor is two years, and Councilmembers serve overlapping terms of
four years. The corporate powers of the Town are vested in the Council and are
exercised only as directed or authorized by law via ordinance, resolution, order or
motion. The Council appropriates funds and provides policy direction to Town staff.
The Council appoints a Town Manager, who is responsible for the day-to-day ad-
ministration of the Town. The Council also appoints the Presiding Judge, Town At-
torney, and Town Prosecutor.
General Fund
Mayor & Town Council
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration $ 77,779 $ 81,837 $ 98,544 $ 74,882
Total $ 77,779 $ 81,837 $ 98,544 $ 74,882
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages $ 55,408 $ 64,041 58,822$ 36,000$
Employment Taxes 3,283 3,409 3,325 3,398
Benefits 5,559 6,553 6,282 -
Dues & Memberships - 66 - -
Meetings and Training 685 2,497 16,665 15,575
Maintenance and Repair - 104 - -
Contractual Services 10,890 3,534 10,240 10,240
Supplies 1,253 1,525 3,110 3,150
Internal Service 701 108 100 6,519
Total $ 77,779 $ 81,837 $ 98,544 $ 74,882
Expenditures by Category
135
General Fund
Mayor & Town Council
Town Council has accepted the Strategic Planning Advisory Committee’s highest
goals, objectives and tasks as follows:
Rezone unplatted land for greater density and affordable family homes
Develop and implement an investment plan to bring streets, buildings and
parks up to established standards
Adequately fund all identified reserve funds
Identify revenue options
Increase revenues to meet community needs including addressing project-
ed operating shortfall
Wages
47%
Employment
Taxes
5%
Meetings and
Training
21%
Contractual
Services
14%
Supplies
4%Internal Service
9%
Use of Funds -Mayor & Town Council -By Category
Where does the money go?
Total Proposed Budget = $74,882
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues $ - $ - -$ -$
Total Expenses 77,779 81,837 98,544 74,882
Total $ (77,779) $ (81,837) $ (98,544) $ (74,882)
Operating Results
136
General Fund
Mayor & Town Council
The 2017 Fountain Hills Strategic Plan contains a number of actions and perfor-
mance measures tied to the following strategic priorities:
Goal #1: Maximize Economic Development Opportunities in Fountain
Hills
Goal #2: Ensure that Infrastructure in Fountain Hills is Well-
Maintained and Safe
Goal #3: Attract Families and Working Professionals to Fountain Hills
Goal #4: Ensure that Fountain Hills Finances are Stable and Sustain
able
Goal #5: Focus on Strengthening the Community and Improving the
Town’s Quality of Life
137
General Fund
Mayor & Town Council
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 19,408$ 26,640$ 22,822$ -$
Salaries-Part Time 36,000 37,400 36,000 36,000
FICA 2,207 2,244 2,232 2,232
Medicare 781 919 853 522
Workers Compensation 86 116 105 89
Unemployment Insurance 209 130 135 555
Group Health Insurance 3,008 3,007 3,040 -
Group Dental Insurance 215 218 232 -
Group Vision Insurance 43 43 46 -
Disability Insurance 76 94 96 -
Retirement 2,179 3,062 2,511 -
Life Insurance 20 24 25 -
Bonus 18 105 17 -
Allowance/Stipend - - 315 -
Dues, Subscript & Publicat - 66 - -
Meetings & Training 685 2,497 15,575 15,575
Boards & Commission - - 1,090 -
Sign Repair & Replacement - 104 - -
Legal Fees 10,890 3,264 10,000 10,000
Printing Expense - 270 240 240
Office Supplies 114 1,005 600 600
Operating Supplies - 74 - -
Food & Beverage Supplies 242 290 1,200 1,200
Program Materials 897 152 900 900
Uniforms - - 400 400
Postage & Delivery - 5 10 50
ISF-Copier Charges 97 108 100 100
ISF-Mail Service Charges 6 - - -
ISF- Technology Replacement - 6,419
ISF-Telecom Charges 598 - - -
Total Mayor & Council 77,779$ 81,837$ 98,544$ 74,882$
FY20-21 Proposed Budget
Summary of Expenditures
Mayor & Council
138
Administration
General Fund
Administration Department
Note: Numbers in parentheses represent full-time equivalents (FTE).
139
General Fund
Administration Department
ADMINISTRATION
Mission Statement
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 financial
services to internal and external customers; provides support to Town staff;
reaches out to political leaders and geographical neighbors to continue to grow re-
lationships in the best interests of the Town; and enhances the Town’s economic
base through business attraction, retention and business vitality activities.
Department Overview
The Administration Department is made up of seven (7) Divisions: Town Manager,
Information Technology, Town Clerk, Administrative Services, Finance, Legal Ser-
vices, Purchasing, and one service function: Media Relations. The Town Manager
provides direct supervision over the Town Clerk, Administrative Services, Finance,
and Media Relations. The Town Manager also administers the budget for Legal Ser-
vices. The Finance Director is responsible for Finance staff, and the Administrative
Services Director is responsible for Human Resources, Information Technology,
Risk Management and Purchasing.
Variance Explanations:
Town Manager: The increase is caused by the reallocation of wages for the Exec-
utive Assistant to Town Manager and the Mayor and Council and the reclassifica-
tion of the Community Relations Manager.
Town Clerk: The increase is due to added election costs and the reallocation of
wages for the Account Clerk.
Division
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Town Manager 348,446$ 360,250$ 292,864$ 433,426$
Information Technology 285,227 295,718 315,657 320,709
Town Clerk 217,660 172,395 237,712 246,680
Administrative Services 416,010 463,100 221,415 259,245
Finance 558,338 562,926 619,240 687,402
Legal Services 464,384 302,557 285,116 293,564
Purchasing - - 85,194 98,637
Total 2,290,065$ 2,156,946$ 2,057,198$ 2,339,663$
Expenditures by Division
140
General Fund
Administration Department
Variance Explanations:
Volunteers: This program was moved to Community Services.
Town Manager
19%
Information
Technology
14%
Town Clerk
11%
Administrative
Services
11%
Finance
28%
Legal Services
13%
Purchasing
4%
Use of Funds -Administration -By Division
Where does the money go?
Total Proposed Budget = $2,339,663
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Accounting 164,076$ 171,416$ 308,661$ 318,407$
Administration 897,836 903,408 1,162,887 1,325,551
Attorney Services 464,384 302,557 285,116 293,564
Customer Service 41,261 44,330 42,985 44,665
Legislation 13,138 5,275 - -
Licensing 55,163 58,570 - -
Media Relations 36,012 35,799 35,427 147,523
Operations 185,972 193,636 207,396 209,953
Purchasing 61,343 65,335 - -
Risk Management 285,141 300,238 - -
Volunteers 85,739 76,382 14,726 -
Total 2,290,065$ 2,156,946$ 2,057,198$ 2,339,663$
Expenditures by Program
141
General Fund
Administration Department
Variance Explanations:
Contractual Services: The increase is from the addition of possible Bond Advisory
services, election(s), a public safety study and increased legal fees.
Internal Service: The increase is from the newly created Information Technology
Replacement fund.
Accounting
14%
Administration
56%
Attorney Services
13%
Customer
Service
2%
Media
Relations
6%Operations
9%
Use of Funds -Administration -By Program
Where does the money go?
Total Proposed Budget = $2,339,663
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 814,548$ 890,915$ 952,743$ 1,087,807$
Employment Taxes 18,061 19,299 21,506 26,136
Benefits 167,489 180,379 199,879 234,916
Dues & Memberships 136,576 152,592 161,033 165,921
Meetings and Training 20,564 45,969 55,782 57,826
Maintenance and Repair 4,035 3,968 11,000 8,600
Utilities 1,280 12,770 13,700 12,800
Contractual Services 1,005,861 796,335 596,737 682,102
Supplies 31,205 25,335 25,575 27,766
Equipment 71,419 24,029 13,800 17,050
Internal Service 19,027 5,355 5,443 18,739
Total 2,290,065$ 2,156,946$ 2,057,198$ 2,339,663$
Expenditures by Category
142
General Fund
Administration Department
Wages
48%Employment
Taxes
1%
Benefits
10%
Dues &
Memberships
7%Meetings and
Training
2%
Utilities
1%
Contractual
Services
29%
Supplies
1%
Equipment
1%
Use of Funds -Administration -By Category
Where does the money go?
Total Proposed Budget = $2,339,663
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues $ 14,533,391 $ 15,520,408 15,782,743$ 17,722,982$
Total Expenses 2,290,065 2,156,946 2,057,198 2,339,663
Total $ 12,243,326 $ 13,363,462 $ 13,725,545 $ 15,383,319
Operating Results
143
FY 2019-20 Accomplishments
In order to address future revenue shortfalls and to be able to fund town oper-
ations, sought and received Council approval of a three-tenths of a percent
sales tax increase
Successfully completed a major update to the audio-visual equipment in the
Council Chambers that resulted in improved quality of presentations for public
meetings, better audio and graphics for TV/streamed meeting broadcasts, and
significant reduction in staff time required to post Council meetings on YouTube
Implemented Agenda Quick, a Council agenda management system that
streamlines the workflow of the Town Council agenda process and minimizes
staff report errors
Received Council approval for a Ten-Year Pavement Management Program
which will help identifying funding and prioritizing street maintenance in a more
strategic manner
Sought and received Town Council adoption of a major update to the Town’s
Development Fee Schedule which will help fund future streets, parks, and fire
infrastructure
Implemented a number of traffic and pedestrian improvement projects to im-
prove traffic and pedestrian safety in Fountain Hills – additional sidewalks, LED
stop signs, rumble strips, narrower lanes on Ave. of the Fountains, and re-
ceived MAG grants for future projects
FY 2020-21 Goals and Objectives
Oversee and manage the Town of Fountain Hills’ COVID-19 response and re-
covery actions
Seek and receive 2020 CARES ACT funding and reimbursement for Covid -19
related expenditures
Implement a $300,000 Small Business Assistance Grant Program to financially
help businesses negatively impacted by the economic downturn caused by the
pandemic
Due to economic downturn, monitor town revenues and recommend actions to
ensure expenditures are in alignment with revenues
Seek Council adoption of an ordinance adopting comprehensive user fee sched-
ule based on the 2020 Cost of Service Study
Oversee and ensure major capital improvement projects (Roundabout, Panora-
ma Drainage, FH Shoulder Widening, etc.) are completed on time and on budg-
et
Assist the Strategic Planning Advisory Council in developing the 2020 Strategic
Plan
General Fund
Administration Department
144
General Fund
Administration Department
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Expenditures
Administration Department
General Fund
Salaries-Full Time 737,079$ 821,275$ 863,219$ 993,145$
Salaries-Part Time 77,277 69,012 89,524 94,662
Overtime 193 630 - -
FICA 4,855 4,340 5,508 5,825
Medicare 11,637 12,891 13,922 15,979
Workers Compensation 1,237 1,650 1,730 2,698
Unemployment Insurance 332 418 346 1,634
Group Health Insurance 63,680 64,847 78,292 91,846
Group Dental Insurance 4,955 5,379 6,490 7,050
Group Vision Insurance 797 859 994 1,140
Disability Insurance 2,671 3,206 3,640 10,531
Retirement 81,813 91,071 94,315 108,970
Life Insurance 727 825 965 1,129
Bonus 666 811 693 750
Allowance/Stipend 12,180 13,380 14,490 13,500
Licenses/Filing Fees 89,028 82,638 99,445 103,685
Dues, Subscript & Publicat 47,548 69,954 61,588 62,236
Education/Tuition Reimb - 7,635 15,179 15,179
Meetings & Training 20,378 38,149 40,603 42,647
Boards & Commissions 185 185 - -
Equipment Maint/Repair 1,403 1,746 5,000 5,000
Office Equip Maint/ Repair 2,632 2,139 6,000 3,600
Sign Repair & Replacement - 83 - -
Telecommunications 1,280 12,770 13,700 12,800
Auditing Expense 74,970 76,981 68,740 70,615
Professional Fees 67,674 38,419 63,384 122,184
Legal Fees 351,031 178,119 167,000 169,800
Management Fees 14,754 12,209 13,025 13,025
Insurance Expense 247,437 264,631 4,000 4,000
Rentals & Leases 1,214 1,163 1,224 1,224
Printing Expense 20,562 3,349 7,415 2,540
Advertising/Signage 4,685 5,268 9,810 9,810
Intergovt Agreements 50,606 59,971 66,000 66,500
Contractual Services 1,858 3,595 4,000 4,000
Constituent Communication 5,628 22,369 19,423 29,800
Bank/Merc Acct Fees 3,609 2,307 3,600 3,840
Election Expense 53,333 8,388 50,000 60,000
Community Contracts/Events - 3,356 - -
Prosecutor Fees 105,000 110,316 110,316 119,964
Public Defender Fees 3,500 5,894 8,800 4,800
Office Supplies 2,475 1,524 6,295 5,970
Cleaning/Janitorial Supplies 39 86 10 10
Operating Supplies 4,976 1,078 3,225 5,850
Food & Beverage Supplies 10,699 10,991 5,641 5,641
Program Materials 12,108 5,367 4,950 4,950
Uniforms - 470 - -
Postage & Delivery 511 5,805 5,454 5,345
Miscellaneous Expense 397 13 - -
145
General Fund
Administration Department
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Expenditures
Administration Department
General Fund-continued
Software 37,845$ 4,376$ 550$ 5,550$
Hardware/Peripherals 29,121 19,653 13,250 11,500
Equipment 4,453 - - -
ISF-Copier Charges 4,947 3,684 3,070 3,010
ISF-Mail Service Charges 6,098 - - -
ISF-Vehicle Replacement Charge 828 1,353 1,808 1,840
ISF-Motor Pool Charges 817 318 565 1,966
ISF- Technology Replacement - 11,923
ISF-Telecom Charges 6,337 - - -
Total Administration 2,290,065$ 2,156,946$ 2,057,198$ 2,339,663$
146
Town Manager Division
Service Delivery Plan
Provide 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. Work in conjunction with the Town Council and the Strategic Planning Ad-
visory Commission (SPAC) for successful implementation of Operational Priorities
and Strategic Plan Goals. Per direction and approval of the Town Council, adminis-
ter fee for service contracts and communicate with the public.
General Fund
Administration Department
Town Manager Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration $ 226,695 $ 248,069 $ 242,711 $ 285,903
Media Relations 36,012 35,799 35,427 147,523
Total $ 262,707 $ 283,868 $ 278,138 $ 433,426
Expenditures by Program
Administration
66%Media Relations
34%
Use of Funds -Town Manager -By Program
Where does the money go?
Total Proposed Budget = $433,426
Variance Explanations:
Administration: The increase is caused by the reallocation of wages for the Exec-
utive Assistant to Town Manager and the Mayor and Council.
Media Relations: The increase is due to the reclassification of the Communications
and Marketing Coordinator to a Community Relations Manager.
147
General Fund
Administration Department
Town Manager Division
Wages
71%
Employment
Taxes
1%
Benefits
18%
Meetings and
Training
2%
Contractual
Services
7%
Internal Service
1%
Use of Funds -Town Manager -By Category
Where does the money go?
Total Proposed Budget = $433,426
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 183,775$ 204,484$ 202,610$ 303,425$
Employment Taxes 3,156 3,567 3,365 5,623
Benefits 43,599 47,153 39,771 76,515
Dues & Memberships 1,934 3,937 2,462 3,909
Meetings and Training 3,389 2,565 7,615 7,615
Maintenance & Repair - - - -
Utilities - 13 - -
Contractual Services 25,036 20,719 19,681 30,880
Supplies 1,140 1,009 2,411 2,410
Equipment 11 236 - -
Internal Service 667 185 223 3,049
Total 262,707$ 283,868$ 278,138$ 433,426$
Expenditures by Category
Variance Explanations:
Wages/Benefits: The increase is caused by the reallocation of wages for the Exec-
utive Assistant to Town Manager and the Mayor and Council and the reclassifica-
tion of the Communications and Marketing Coordinator to a Community Relations
Manager.
Contractual Services: Amounts were increased for the Fountain First publication.
148
General Fund
Administration Department
Town Manager Division
Activities/Results
COMMUNITY RELATIONS
The mission of the Community Relations Office is to accurately communicate news
and information to Fountain Hills' customers, citizens, news media, elected offi-
cials, and employees via internal and external communication sources. The Office
also creates and distributes the Town’s quarterly informational newsletter, Foun-
tain Hills Insider, which is sent out to all Fountain Hills’ residential addresses. This
publication reaches approximately 13,127 places of residence. The Fountain Hills
Insider publication boasts a wealth of information pertaining particularly to resi-
dents including but not limited to information regarding street maintenance work,
tax and fee information, Town aid programs and the special events calendar. In
addition to this publication the Community Relations Office also manages the
Town’s six social media pages, municipal website information releases and news
releases.
149
General Fund
Administration Department
Town Manager Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 183,775$ 204,484$ 202,610$ 303,425$
Medicare 2,804 3,136 2,955 4,546
Workers Compensation 307 389 363 750
Unemployment Insurance 45 43 46 327
Group Health Insurance 12,792 12,915 6,817 27,561
Group Dental Insurance 485 490 523 1,674
Group Vision Insurance 95 95 102 288
Disability Insurance 679 722 858 3,220
Retirement 20,984 23,252 22,287 33,377
Life Insurance 189 202 226 345
Bonus 94 296 93 150
Allowance/Stipend 8,280 9,180 8,865 9,900
Dues, Subscript & Publicat 1,934 3,937 2,462 3,909
Meetings & Training 3,204 2,380 7,615 7,615
Boards & Commissions 185 185 - -
Telecommunications - 13 - -
Professional Fees 2,410 - - -
Printing Expense 19,473 70 80 80
Advertising/Signage - - 1,000 1,000
Constituent Communication 3,153 20,649 18,601 29,800
Office Supplies 295 85 1,650 1,650
Food & Beverage Supplies 697 800 200 200
Program Materials 96 118 500 500
Postage & Delivery 52 6 61 60
Software 11 - - -
Hardware/Peripherals - 236 - -
ISF-Copier Charges 111 74 116 115
ISF-Mail Service Charges 18 - - -
ISF-Vehicle Replacement Charges 179 111 82 87
ISF-Motor Pool Charges - - 26 96
ISF- Technology Replacement - - - 2,751
ISF-Telecom Charges 360 - - -
Total Town Manager 262,707$ 283,868$ 278,138$ 433,426$
FY20-21 Proposed Budget
Summary of Expenditures
Town Manager
150
Town Clerk Division
Service Delivery Plan
The Town Clerk Division supports the values of the community and the organiza-
tion 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 official postings, notic-
es and related publications meet legal compliance.
General Fund
Administration Department
Town Clerk Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 204,522$ 167,121$ 237,712$ 246,680$
Legislation 13,138 5,274 - -
Total 217,660$ 172,395$ 237,712$ 246,680$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 125,270$ 119,280$ 140,584$ 136,793$
Employment Taxes 1,887 2,223 3,506 3,317
Benefits 21,143 20,392 21,460 22,883
Dues & Memberships 380 8,446 6,720 6,950
Meetings and Training 50 2,769 4,824 4,824
Contractual Services 66,503 16,933 59,080 69,080
Supplies 423 151 695 695
Equipment - 1,474 50 50
Internal Service 2,004 727 793 2,088
Total 217,660$ 172,395$ 237,712$ 246,680$
Expenditures by Category
151
General Fund
Administration Department
Town Clerk Division
Wages 55%
Employment
Taxes 1%
Benefits 9%Dues &
Memberships 3%
Meetings and
Training 2%
Contractual
Services 29%
Internal Service
1%
Use of Funds -Town Clerk -By Category
Where does the money go?
Total Proposed Budget = $246,680
Performance Measures
Activities/Results
Quality
Productivity
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Registered Voters:
Special (05/15/18 and 05/19/20)
Primary (08/28/18 and 08/04/20)
General (11/03/20)
17,168
N/A
N/A
N/A
16,775
N/A
17,300
N/A
N/A
N/A
17,400
17,500
Voter Turnout %:
Special (05/15/18 and 05/19/20)
Primary (08/28/18 and 08/04/20)
General (11/03/20)
59%
N/A
N/A
N/A
51%
N/A
60%
50%
N/A
N/A
60%
65%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Percentage of contracts processed within five
business days after approval 100% 98% 100% 100%
Percentage of agenda and meeting notices
posted in compliance with legal requirements 100% 100% 100% 100%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Town Council Agenda/Meeting notices posted 36/28 52/36 61/41 60/50
Requests for Public Information processed 205 202 200 175
152
General Fund
Administration Department
Town Clerk Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 125,270$ 116,873$ 122,006$ 123,568$
Salaries-Part Time - 2,407 18,578 13,225
FICA - 149 1,152 820
Medicare 1,722 1,751 2,053 1,997
Workers Compensation 141 267 251 337
Unemployment Insurance 24 56 50 163
Group Health Insurance 5,788 5,780 5,849 6,303
Group Dental Insurance 614 431 459 481
Group Vision Insurance 124 82 79 79
Disability Insurance 359 473 516 1,311
Retirement 13,813 12,856 13,421 13,593
Life Insurance 94 119 136 141
Bonus 51 51 100 75
Allowance/Stipend 300 600 900 900
Licenses/Filing Fees - 113 70 300
Dues, Subscript & Publicat 380 8,333 6,650 6,650
Meetings & Training 50 2,769 4,824 4,824
Professional Fees 10,068 382 - -
Printing Expense - 128 80 80
Advertising/Signage 3,070 4,440 5,000 5,000
Contractual Services - 3,595 4,000 4,000
Bank/Merc Account Fees 32 - - -
Election Expense 53,333 8,388 50,000 60,000
Office Supplies 423 118 470 470
Operating Supplies - 18 - -
Postage & Delivery - 15 225 225
Software - - 50 50
Hardware/Peripherals - 1,474 - -
ISF-Copier Charges 1,585 574 420 420
ISF-Mail Service Charges 39 - - -
ISF-Vehicle Replacement Charges - 153 284 252
ISF- Motor Pool Charges 141 - 89 269
ISF- Technology Replacement - - - 1,147
ISF-Telecom Charges 239 - - -
Total Town Clerk 217,660$ 172,395$ 237,712$ 246,680$
FY20-21 Proposed Budget
Summary of Expenditures
Town Clerk
153
Administrative Services Division
Service Delivery Plan
Lead the organization in the acquisition, maintenance, development, supervision
and measurement of the human assets and the results of their work (quality,
productivity and service). Protect the Town’s assets from loss and minimize em-
ployee injuries on the job.
General Fund
Administration Department
Administrative Services Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 130,869$ 162,862$ 221,415$ 259,245$
Risk Management 285,141 300,238 - -
Total 416,010$ 463,100$ 221,415$ 259,245$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 100,736$ 104,496$ 109,591$ 139,014$
Employment Taxes 1,503 1,586 1,824 3,356
Benefits 24,343 24,815 25,161 29,045
Dues & Memberships 9,175 9,657 9,017 10,347
Meetings and Training 13,457 37,533 36,204 36,204
Contractual Services 260,745 279,473 28,044 28,044
Supplies 4,635 4,728 10,271 10,271
Equipment/Improvements 26 - - -
Internal Service 1,390 812 1,303 2,964
Total 416,010$ 463,100$ 221,415$ 259,245$
Expenditures by Category
Wages
54%
Employment
Taxes
1%
Benefits
11%
Dues &
Memberships
4%
Meetings and
Training
14%
Contractual
Services
11%
Supplies
4%
Internal Service
1%
Use of Funds -Administrative Services
By Category
Where does the money go?
Total Proposed Budget = $259,245
154
Performance Measures
Quality
Productivity
General Fund
Administration Department
Administrative Services Division
Activities/Results
FY17-18 Actual FY18-19 Actual FY19-20 Estimate FY20-21 Target
Increase the percentage of employee perfor-
mance reviews completed on schedule 88% 90% 93% 97%
Increase or maintain the number of applications
received per recruitment for non-exempt posi-
tions N/A 35 30 25
Increase or maintain the number of applica-
tions received per recruitment for exempt posi-
tions 29 46 45 30
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Decrease the number of days lost to injury per
worker’s compensation claim 34 0 112 0
Maintain the turnover rate of full-time employ-
ees at an acceptable rate 7% 11% 8% 0%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of full-time employees departed from
Town service 3 9 7 1
Number of exit interviews conducted 3 9 7 1
Ensure supervisors receive performance evalua-
tion documentation four weeks in advance 75% 75% 85% 100%
Quarterly track and analyze performance evalu-
ation trends, including number of performance
evaluations that were late, type of increases
each employee received, etc.
100% 100% 100% 100%
Number of exempt recruitments conducted 7 6 5 1
Number of full-time non-exempt recruitments
conducted 1 8 2 0
Average number of days to fill a vacancy 60 69 60 60
Number of workers’ compensation claims due to
injury 3 0 1 0
155
General Fund
Administration Department
Administrative Services Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 100,736$ 104,495$ 109,591$ 125,789$
Salaries-Part Time - - - 13,225
Fica - - - 820
Medicare 1,321 1,379 1,603 2,030
Workers Compensation 158 184 196 343
Unemployment Insurance 25 23 25 163
Group Health Insurance 10,868 10,875 10,983 11,797
Group Dental Insurance 865 875 932 979
Group Vision Insurance 74 78 79 156
Disability Insurance 399 434 448 1,329
Retirement 11,081 11,495 11,647 13,666
Life Insurance 104 108 122 143
Bonus 51 51 50 75
Allowance/Stipend 900 900 900 900
Dues, Subscript & Publicat 9,175 9,657 9,017 10,347
Training/Cont Ed - 7,635 15,179 15,179
Meetings & Training 13,457 29,898 21,025 21,025
Professional Fees 13,308 14,111 21,084 21,084
Legal Fees - - 1,000 1,000
Insurance Expense 247,437 264,631 4,000 4,000
Printing Expense - - 150 150
Advertising/Signage - 730 1,810 1,810
Office Supplies 192 151 830 830
Cleaning/Janitorial Supplies - - 10 10
Operating Supplies 82 - - -
Food & Beverage Supplies 2,582 3,759 5,441 5,441
Program Materials 1,349 789 3,830 3,830
Postage & Delivery 34 30 160 160
Miscellaneous Expense 397 - - -
Hardware/Peripherals 26 - - -
ISF-Copier Charges 439 323 420 420
ISF-Mail Service Charges 72 - - -
ISF-Vehicle Replacement Charges 89 379 673 676
ISF- Motor Pool Charges 311 110 210 721
ISF- Technology Replacement - - - 1,147
ISF-Telecom Charges 478 - - -
Total Administrative Services 416,010$ 463,100$ 221,415$ 259,245$
FY20-21 Proposed Budget
Summary of Expenditures
Administrative Services
156
Purchasing Division
Service Delivery Plan
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.
General Fund
Administration Department
Purchasing Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration -$ -$ 85,194$ 98,637$
Total -$ -$ 85,194$ 98,637$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages -$ -$ 62,100$ 79,132$
Employment Taxes - - 1,050 1,452
Benefits - - 19,944 16,436
Dues & Memberships - - - 350
Meetings & Training - - 200 200
Supplies - - 150 150
Equipment/Improvement - - 1,750 -
Internal Service - - - 917
Total -$ -$ 85,194$ 98,637$
Expenditures by Category
Wages
80%
Employment
Taxes
1%
Benefits
18%
Internal Service
1%
Use of Funds -Purchasing -By Category
Where does the money go?
Total Proposed Budget = $98,637
157
Performance Measures
Quality
Productivity
Activities/Results
General Fund
Administration Department
Purchasing Division
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Requisitions Processed within 60 business
hours. N/A N/A 95% 95%
Excellent / Good customer survey results. N/A N/A 85% 85%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Requisitions processed N/A N/A 900 900
Number of procurement contracts approved by
Council N/A N/A 24 24
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of P-Card Transactions N/A N/A 1,200 1,200
Number of competitive formal solicitations con-
ducted N/A N/A 20 20
158
General Fund
Administration Department
Purchasing Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time -$ -$ 62,100$ 79,132$
Medicare - - 914 1,148
Workers Compensation - - 111 195
Unemployment Insurance - - 25 109
Group Health Insurance - - 10,983 6,303
Group Dental Insurance - - 932 481
Group Vision Insurance - - 156 79
Disability Insurance - - 254 836
Retirement - - 6,600 8,597
Life Insurance - - 69 90
Bonus - - 50 50
Allowance/Stipend - - 900 -
Dues, Subscript & Publicat - - - 350
Meetings & Training - - 200 200
Office Supplies - - 150 150
Hardware/Peripherals - - 1,750 -
ISF- Technology Replacement - - - 917
Total Purchasing -$ -$ 85,194$ 98,637$
FY20-21 Proposed Budget
Summary of Expenditures
Purchasing
159
Finance Division
Service Delivery Plan
Provide efficient and cost effective financial oversight of both the short and long -
term components of the Town’s functions. Be proactive in providing financial infor-
mation to staff and citizens. Provide safe, secure and effective cash, banking, mer-
chant service, tax service and debt service administration for the Town.
General Fund
Administration Department
Finance Division
Variance Explanations:
Administration: Amounts were added for possible bond advisory services and the
biennial development fee audit.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Accounting 164,076$ 171,416$ 308,661$ 318,407$
Administration 236,495 223,274 267,594 324,330
Customer Service 41,261 44,330 42,985 44,665
Licensing 55,163 58,570 - -
Purchasing 61,343 65,336 - -
Total 558,338$ 562,926$ 619,240$ 687,402$
Expenditures by Program
Accounting
47%
Administration
47%
Customer Service
6%
Use of Funds -Finance -By Program
Where does the money go?
Total Proposed Budget = $687,402
160
General Fund
Administration Department
Finance Division
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 274,987$ 307,580$ 307,493$ 311,460$
Employment Taxes 9,352 7,653 7,478 8,288
Benefits 49,057 58,639 72,200 71,444
Dues & Memberships 10,724 3,754 3,350 3,465
Meetings and Training 3,162 2,845 6,744 8,983
Maintenance & Repair 2,615 2,089 6,000 3,600
Contractual Services 183,127 169,672 202,994 259,534
Supplies 3,144 7,618 10,055 12,440
Equipment 11,270 22 - -
Internal Service 10,900 3,054 2,926 8,188
Total 558,338$ 562,926$ 619,240$ 687,402$
Expenditures by Category
Wages
46%
Employment
Taxes
1%
Benefits
10%
Meetings and Training
1%
Maintenance & Repair
1%
Contractual
Services
38%
Supplies
2%
Internal Service
1%
Use of Funds -Finance -By Category
Where does the money go?
Total Proposed Budget = $687,402
Variance Explanations:
Contractual Services: Amounts were added for possible bond advisory services
and the biennial development fee audit.
Internal Service: The increase is from the newly created Information Technology
Replacement fund.
161
Performance Measures
Quality
General Fund
Administration Department
Finance Division
Activities/Results
Productivity
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Consecutive years for GFOA annual Certifi-
cate of Achievement for Excellence in Finan-
cial Reporting award 22 23 24 25
Consecutive years for GFOA annual Distin-
guished Budget Presentation award 17 18 19 20
Consecutive years of GFOA annual Popular
Reporting Award 6 7 8 9
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Actual revenue versus forecast—General
Fund only (excluding transfers) 94% 90% 100% 100%
Unmodified audit opinion Yes Yes Yes Yes
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Accounts payable checks issued 1,477 1,487 1,500 1,500
Local tax revenues from audits $171,149 $67,194 $50,000 $50,000
Business licenses processed 2,874 2,866 2,900 2,900
162
General Fund
Administration Department
Finance Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 197,518$ 266,545$ 269,646$ 273,111$
Salaries-Part Time 77,277 40,405 37,847 38,349
Overtime 193 630 - -
FICA 4,855 2,567 2,304 2,333
Medicare 3,881 4,348 4,476 4,533
Workers Compensation 428 537 548 768
Unemployment Insurance 189 202 150 654
Group Health Insurance 22,655 23,692 36,349 33,579
Group Dental Insurance 2,140 2,721 3,070 2,954
Group Vision Insurance 354 449 479 459
Disability Insurance 776 1,018 1,141 2,899
Retirement 21,659 29,292 29,661 30,043
Life Insurance 204 256 300 310
Bonus 369 311 300 300
Allowance/Stipend 900 900 900 900
Licenses/Filing Fees 876 1,076 1,425 1,585
Dues, Subscript & Publicat 9,848 2,678 1,925 1,880
Meetings & Training 3,162 2,845 6,744 8,983
Office Equip Maint/Repair 2,615 2,089 6,000 3,600
Auditing Expense 74,970 76,981 68,740 70,615
Professional Fees 34,627 14,791 42,300 101,100
Management Fees 14,754 12,209 13,025 13,025
Rentals & Leases 1,214 1,163 1,224 1,224
Printing Expense 1,089 3,152 7,105 2,230
Advertising/Signage 1,433 97 2,000 2,000
Intergovt Agreements 49,606 58,971 65,000 65,500
Contractual Services 1,858 - - -
Bank/Merc Acct Fees 3,577 2,307 3,600 3,840
Office Supplies 1,231 998 2,684 2,370
Cleaning/Janitorial Supplies 10 76 - -
Operating Supplies 1,722 391 1,975 4,650
Food & Beverage Supplies - 39 - -
Program Materials 116 331 620 620
Uniforms - 470 - -
Postage & Delivery 63 5,313 4,776 4,800
Software 6,790 - - -
Hardware/Peripherals 87 22 - -
Equipment 4,393 - - -
ISF-Copier Charges 2,418 2,284 1,993 2,005
ISF-Mail Service Charges 5,814 - - -
ISF-Vehicle Replacement Charges 426 562 711 773
ISF- Motor Pool Charges 327 208 222 825
ISF- Technology Replacement - - - 4,585
ISF-Telecom Charges 1,914 - - -
Total Finance 558,338$ 562,926$ 619,240$ 687,402$
FY20-21 Proposed Budget
Summary of Expenditures
Finance
163
Information Technology Division
Service Delivery Plan
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.
General Fund
Administration Department
Information Technology Division
Administration
35%
Operations
65%
Use of Funds -Information Technology -By Program
Where does the money go?
Total Proposed Budget = $320,709
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 99,255$ 102,082$ 108,261$ 110,756$
Operations 185,972 193,636 207,396 209,953
Total 285,227$ 295,718$ 315,657$ 320,709$
Expenditures by Program
164
Variance Explanations:
Equipment: A budget supplement was added to upgrade the access control sys-
tem software.
General Fund
Administration Department
Information Technology Division
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 79,976$ 109,160$ 120,105$ 117,983$
Employment Taxes 1,324 3,483 4,113 4,100
Benefits 16,406 16,808 18,323 18,593
Dues & Memberships 109,886 126,905 139,440 140,900
Meetings and Training - - - -
Maintenance and Repair 1,420 1,796 5,000 5,000
Utilities 1,280 12,758 13,700 12,800
Contractual Services 8,245 1,753 1,000 1,000
Supplies 4,133 717 1,850 1,800
Equipment 60,113 22,296 12,000 17,000
Internal Service 2,444 42 126 1,533
Total 285,227$ 295,718$ 315,657$ 320,709$
Expenditures by Category
Wages
37%
Employment
Taxes
1%
Benefits
6%
Dues &
Memberships
44%Maintenance and
Repair
2%
Utilities
4%
Supplies
1%
Equipment
5%
Use of Funds -Information Technology -By Category
Where does the money go?
Total Proposed Budget = $320,709
165
Performance Measures
Quality
Productivity
General Fund
Administration Department
Information Technology Division
Activities/Results
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Percentage of emergency related helpdesk
tickets resolved within two business hours 95% 95% 99% 99%
Percentage of high priority helpdesk tickets
resolved within four hours 98% 98% 98% 100%
Percentage of helpdesk tickets resolved
within twelve hours 95% 98% 98% 100%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Total number of tickets opened 294 344 350 300
Total number of tickets closed without reso-
lution 0 0 0 0
Total number of tickets resolved within es-
tablished timeframe 294 344 350 300
Number of issues resolved during initial con-
tact 235 292 315 270
Online Payments Processed (Website) 1111 884 1200 1500
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Availability of computer system up-time 99% 99% 99% 100%
Number of Public Meetings Recorded (Video) 25 25 25 25
166
General Fund
Administration Department
Information Technology Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 79,976$ 82,961$ 87,006$ 88,120$
Salaries-Part Time - 26,199 33,099 29,863
FICA - 1,624 2,052 1,852
Medicare 1,174 1,597 1,769 1,725
Workers Compensation 125 191 242 305
Unemployment Insurance 24 71 50 218
Group Health Insurance 5,788 5,791 5,849 6,303
Group Dental Insurance 426 431 459 481
Group Vision Insurance 75 78 79 79
Disability Insurance 285 345 368 936
Retirement 8,798 9,126 9,571 9,694
Life Insurance 84 87 97 100
Bonus 51 51 100 100
Allowance/Stipend 900 900 1,800 900
Licenses/Filing Fees 88,152 81,449 97,950 101,800
Dues, Subscript & Publicat 21,734 45,456 41,490 39,100
Equipment Maint/Repair 1,403 1,746 5,000 5,000
Office Equip Maint/Repair 17 50 - -
Telecommunications 1,280 12,758 13,700 12,800
Professional Fees 7,245 752 - -
Intergovt Agreements 1,000 1,000 1,000 1,000
Office Supplies 114 46 500 500
Operating Supplies 823 669 1,250 1,200
Program Materials 3,177 - - -
Postage & Delivery 19 2 100 100
Software 31,045 4,376 500 5,500
Hardware/Peripherals 29,007 17,920 11,500 11,500
Equipment 60 - - -
ISF-Copier Charges 14 16 50 50
ISF-Mail Service Charges 3 - - -
ISF-Vehicle Replacement Charges - 25 58 52
ISF- Motor Pool Charges 38 1 18 55
ISF- Technology Replacement - - - 1,376
ISF-Telecom Charges 2,390 - - -
Total Information Technology 285,227$ 295,718$ 315,657$ 320,709$
FY20-21 Proposed Budget
Summary of Expenditures
Information Technology
167
Legal Services Division
Service Delivery Plan
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 effi-
cient disposition of criminal cases prosecuted in the Municipal Court.
General Fund
Administration Department
Legal Services Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Attorney Services 464,384$ 302,557$ 285,116$ 293,564$
Total 464,384$ 302,557$ 285,116$ 293,564$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Dues & Memberships 4,432$ (148)$ -$ -$
Contractual Services 459,713 302,705 285,116 293,564
Internal Service 239 - - -
Total 464,384$ 302,557$ 285,116$ 293,564$
Expenditures by Category
Contractual
Services
100%
Uses of Funds -Legal Services -By Category
Where does the money go?
Total Proposed Budget = $293,564
168
Productivity
Activities/Results
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Ordinances processed 16 15
Resolutions processed 89 75
Contracts and Agreements processed 171 250
General Fund
Administration Department
Legal Services Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Dues, Subscript & Publicat 4,432$ (148)$ -$ -$
Professional Fees - 8,376 - -
Legal Fees 351,031 178,119 166,000 168,800
Advertising/Signage 182 - - -
Prosecutor Fees 105,000 110,316 110,316 119,964
Public Defender Fees 3,500 5,894 8,800 4,800
ISF-Telecom Charges 239 - - -
Total Legal Services 464,384$ 302,557$ 285,116$ 293,564$
FY20-21 Proposed Budget
Summary of Expenditures
Legal Services
169
General Government
General Fund
General Government Department
170
General Fund
General Government Department
GENERAL GOVERNMENT
Mission Statement
The mission of the General Government Department is to provide a centralized lo-
cation for Town-wide expenditures rather than in individual departmental budgets.
By doing so, transparency is enhanced.
Department Overview
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 oth-
er Town-wide expenditures are located in the General Government Department.
Transfers for Municipal Property Corporation (MPC) debt service for the Communi-
ty Center are also located in General Government. Terms such as General Govern-
ment and Non-Departmental are commonly used in municipal budgeting to de-
scribe this type of cost center.
Division
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Non-Departmental 204,809$ 263,431$ 634,364$ 2,204,942$
Total 204,809$ 263,431$ 634,364$ 2,204,942$
Expenditures by Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 204,809$ 263,431$ 634,364$ 2,204,942$
Total 204,809$ 263,431$ 634,364$ 2,204,942$
Expenditures by Program
Variance Explanations:
Administration: Due to the uncertainty of the economy, a large contingency was
added.
Variance Explanations:
Non-Departmental: Due to the uncertainty of the economy, a large contingency
was added.
171
General Fund
General Government Department
Variance Explanations:
Dues & Memberships: The amount increased for additional memberships.
Contractual Services: FY19-20 included a budget supplement for the comprehen-
sive user fee study and the General Plan Update.
Supplies: An amount was added for the 50th Anniversary Celebration.
Contingency: Due to the uncertainty of the economy, a large contingency was
added.
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Dues & Memberships 34,163$ 37,480$ 40,931$ 57,163$
Meetings & Training 3,694 - 650 1,740
Maintenance & Repair 84 5,958 6,300 6,300
Utilities - 22,907 24,120 24,120
Contractual Services 166,787 195,659 527,458 395,159
Supplies 81 6,398 26,305 56,305
Internal Service - (9,191) (10,154) (14,555)
Contingency - 4,220 18,754 1,678,710
Total 204,809$ 263,431$ 634,364$ 2,204,942$
Expenditures by Category
Contingency
91%
Dues &
Memberships
4%
Supplies
4%
Utilities
1%
Uses of Funds -General Government -By Category
Where does the money go?
Total Proposed Budget = $2,204,942
172
General Fund
General Government Department
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Licenses/Filing Fees -$ 150$ -$ -$
Dues, Subscript & Publicat 34,163 37,330 40,931 57,163
Meetings & Training - - 650 650
Boards & Commissions 3,694 - - 1,090
Office Equipment Maint/Repair - 5,958 6,300 6,300
Sign Repair & Replacement 84 - - -
Telecommunications - 22,907 24,120 24,120
Professional Fees 39,200 56,388 116,000 48,000
Legal Fees 365 - - -
Insurance Expense - - 298,582 262,749
Advertising/Signage 728 74 10,000 -
Contractual Services 12,758 19,551 - -
Community Contracts/Events 110,890 118,515 102,795 84,410
Holiday Lighting 2,846 907 - -
Interest Expense - 224 - -
Office Supplies - 1,123 3,000 3,000
Program Materials - 3,044 21,000 51,000
Postage & Delivery 82 2,231 2,305 2,305
ISF-Copier Charges - (8,179) (8,500) (8,500)
ISF-Motor Pool Charges - (1,012) (1,654) (6,055)
Contingency - 4,220 18,754 1,678,710
Total General Government 204,810$ 263,431$ 634,283$ 2,204,942$
Summary of Expenditures
General Government
173
Municipal Court
General Fund
Municipal Court Department
174
MUNICIPAL COURT
Mission Statement
The Fountain Hills Municipal Court is committed to professionally serving the citi-
zens of Fountain Hills by administering justice in a fair, efficient and respectful
manner, so as to enhance public trust and community confidence in our court sys-
tem.
Department Overview
The Fountain Hills Municipal Court is the judicial branch of the Fountain Hills gov-
ernment. Pursuant to State law and the Town Code, decisions regarding the over-
all 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 juris-
diction over civil traffic, criminal traffic and criminal misdemeanor offenses and vi-
olations of our Town Code and ordinances. The Court also has authority over spec-
ified juvenile offenses. In addition, the Municipal Court Presiding Judge has author-
ity 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, vic-
tims’ rights, record keeping, ADA, minimum accounting standards and judicial eth-
ics.
General Fund
Municipal Court Department
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration $ 185,639 $ 187,852 193,947$ 200,899$
Operations 135,513 137,699 203,331 201,705
Total $ 321,152 $ 325,551 $ 397,278 $ 402,604
Expenditures by Program
Administration
50%
Operations
50%
Use of Funds -Municipal Court -By Program
Where does the money go?
Total Proposed Budget = $402,604
175
General Fund
Municipal Court Department
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 239,521$ 249,624$ 260,083$ 264,373$
Employment Taxes 9,064 9,410 9,118 9,820
Benefits 49,053 51,118 51,566 55,658
Dues and Memberships 3,422 2,447 8,863 8,863
Meetings and Training 1,649 1,154 3,405 3,405
Maintenance and Repair 690 798 804 804
Contractual Services 11,720 6,315 58,501 50,981
Supplies 1,956 3,535 3,935 3,935
Equipment 57 214 260 260
Internal Service 4,020 936 743 4,505
Total 321,152$ 325,551$ 397,278$ 402,604$
Expenditures by Category
Wages
66%
Employment
Taxes
2%
Benefits
14%
Dues and
Memberships
2%
Meetings and
Training
1%
Contractual
Services
13%
Supplies
1%
Internal Service
1%
Use of Funds -Municipal Court -By Category
Where does the money go?
Total Proposed Budget = $402,604
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues 152,489$ 120,340$ 179,001$ 185,004$
Total Expenses 321,152 325,551 397,278 402,604
Total $ (168,663) $ (205,211) $ (218,277) $ (217,600)
Operating Results
176
General Fund
Municipal Court Department
FY19-20 Department Accomplishments
FY20-21 Objectives
Initiative Strategic Value
Provided all court and judicial services as mandated by the Con-
stitution, statutes and ordinances as fairly, effectively and effi-
ciently as possible. Goal #5, Objective #2
Provided community outreach through informing the public and
Fountain Hills High School about Teen Court and the justice sys-
tem.
Goal #5, Objective #2
Goal #5, Objective #1
Effectively and efficiently monitored and enforced timely compli-
ance with Court ordered sentencing and diversion programs while
holding defendants accountable for their actions and obligations. Goal #5, Objective #2
Complied with recognized Supreme Court/AOC guidelines for
timely case processing, management and finances. Goal #5, Objective #2
Goal #4, Objective #1
Continue to seek ways to better improve the court process for
citizens. Complying with Administrative orders and new processes
from Supreme Court. Goal #5, Objective #2
Initiative Strategic Value Estimated Cost/Funding
Source
Provide all court and judicial ser-
vices as mandated by the Consti-
tution, statutes and ordinances as
fairly, effectively and efficiently as
possible.
Goal #5, Objective #2 $0
Provide community outreach and
garner support through informing
the public and Fountain Hills High
School about Teen Court and the
justice system.
Goal #3, Objective #2
Goal #5, Objective #1
Goal #5, Objective #2 $0
Refurbish or replace, as needed,
the benches in the Courtroom due
to the wear and tear that the
benches have received from years
of use.
Goal #2, Objective #1 No more than $10,000
Funding Source: CCEF
Total amount in unknown
Eliminate paper files by transition-
ing to scanning of active case rec-
ords to improve case processing.
With the goal to become entirely
file less the processing time
should be reduced once the tran-
sition has been completed provid-
ing the staff a way to better serve
the public.
Goal #2, Objective #2
Goal #5, Objective #2
Estimated Cost Per Scanner:
$4,385.00
Total Estimated Cost of 3
Scanners: $13,155.00
Annual Cost Per Scanner:
$785.00
Total Estimated Annual Cost:
$2,355.00
Funding Source: CCEF
Comply with recognized Arizona
Supreme Court/AOC standards for
timely case processing, manage-
ment, and finances.
Goal #5, Objective #2
Goal #4, Objective #1 $0
Comply with standard court secu-
rity standards as defined and
mandated by the Arizona Su-
preme Court/AOC.
Goal #5, Objective #2
No more than: $30,000 for
upgraded security cameras.
Funding Source: CCEF
Total amount is unknown.
Effectively and efficiently monitor
and enforce timely compliance
with Court ordered sentencing and
diversion programs while holding
defendants accountable for their
actions and obligations.
Goal #5, Objective #2 $0
177
General Fund
Municipal Court Department
Activities/Results
Performance Measures
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Cases Filed 1,268 786 2,600 2,800
Cases Terminated 1,217 957 2,550 2,750
Hearings/Trial Held 618 830 1,400 1,600
Quality
Productivity
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Achieve a better understanding of how
many arraignments the court conducts. 217 Estimat-
ed Minimum
395
Estimated
Minimum
1050
Minimum 1250
Minimum
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Telephone 682 1503 1999 2400
Appearance 776 1369 1900 2290
Acceptance of plea agreement 140 209 230 295
Defensive Driving School (DDS) Com-
pleted 210 270 1000 1550
178
General Fund
Municipal Court Department
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 165,592$ 173,846$ 182,375$ 184,724$
Salaries-Part Time 73,929 75,777 77,708 79,649
FICA 5,090 5,218 4,817 4,938
Medicare 3,524 3,686 3,775 3,849
Workers Compensation 352 414 426 597
Unemployment Insurance 98 93 100 436
Group Health Insurance 19,879 19,892 20,232 21,782
Group Dental Insurance 1,512 1,530 1,521 1,709
Group Vision Insurance 224 233 237 237
Disability Insurance 659 722 772 1,960
Retirement 26,324 27,455 28,401 28,660
Life Insurance 172 180 203 210
Bonus 206 206 200 200
Allowance/Stipend 75 900 - 900
Licenses/Filing Fees 3,422 2,447 - -
Dues, Subscript & Publicat - - 8,863 8,863
Meetings & Training 1,649 1,154 3,405 3,405
Office Equip Maint/ Repair 690 771 804 804
Sign Repair & Replacement - 27 - -
Auditing Expense 3,750 - - -
Professional Fees 746 200 2,956 2,956
Legal Fees 400 675 1,400 1,400
Printing Expense 1,283 - 2,000 2,000
Intergovt Agreements 5,157 5,105 11,605 11,825
Contractual Services - - 40,000 32,500
Bank/Merc Acct Fees 385 335 540 300
Office Supplies 1,370 2,019 2,443 2,443
Cleaning/Janitorial Supplies 39 79 32 32
Safety Supplies 42 11 - -
Operating Supplies 28 5 - -
Food & Beverage Supplies 477 437 660 660
Postage & Delivery - 984 800 800
Hardware/Peripherals 58 214 260 260
ISF-Copier Charges 9 30 5 5
ISF-Mail Service Charges 1,049 - - -
ISF-Vehicle Replacement Charge 756 810 562 567
ISF-Motor Pool Charges 54 96 176 604
ISF- Technology Replacement - - - 3,329
ISF-Telecom Charges 2,152 - - -
Total Municipal Court 321,152$ 325,551$ 397,278$ 402,604$
FY20-21 Proposed Budget
Summary of Expenditures
Municipal Court
179
Public Works
General Fund
Public Works Department
Note: Numbers in parentheses represent full-time equivalents (FTE).
180
General Fund
Public Works Department
PUBLIC WORKS
Mission Statement
The Public Works Department is dedicated to enhancing the quality of life in Foun-
tain Hills by ensuring the construction of quality infrastructure; maintenance of
roadways and traffic control devices; maintenance of Town-owned washes, dams,
medians and open space; and maintenance of Town facilities in a manner that pro-
vides a safe, healthy and secure environment for staff and visitors. The Depart-
ment strives to provide quality customer service in a professional and timely man-
ner.
Department Overview
The Public Works Department is made up of three (3) Divisions: Public Works, Fa-
cilities and Engineering. The Public Works Director provides direct supervision over
Division heads and the executive assistant.
Division
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Public Works 159,995$ 153,317$ 147,003$ 143,543$
Engineering 144,770 161,644 272,018 279,959
Facilities 490,843 522,566 752,917 697,364
Total 795,608$ 837,527$ 1,171,938$ 1,120,866$
Expenditures by Division
Public Works
13%Engineering
25%
Facilities
62%
Use of Funds -Public Works -By Division
Where does the money go?
Total Proposed Budget = $1,120,866
181
General Fund
Public Works Department
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 184,998$ 194,477$ 158,638$ 155,123$
Building Maintenance 99,164 107,196 197,755 175,130
Engineering 144,770 161,642 272,018 279,959
Operations 312,973 334,818 486,824 451,820
Outside Inspections 53,703 39,394 56,703 58,834
Total 795,608$ 837,527$ 1,171,938$ 1,120,866$
Expenditures by Program
Administration
14%
Building
Maintenance
16%
Engineering
25%
Operations
40%
Outside
Inspections
5%
Use of Funds -Public Works -By Program
Where does the money go?
Total Proposed Budget = $1,120,866
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 353,971$ 369,558$ 432,034$ 436,294$
Employment Taxes 15,178 17,638 22,873 27,223
Benefits 73,237 76,702 76,981 81,849
Dues & Memberships 11,797 9,111 11,240 3,555
Meetings and Training 685 800 3,285 3,415
Maintenance and Repair 79,270 90,945 234,790 169,465
Utilities 170,463 176,623 195,417 193,445
Contractual Services 38,167 56,477 140,941 138,301
Supplies 25,343 21,088 36,508 36,148
Equipment 5,756 3,447 5,350 11,900
Damages/Vandalism 2,779 - 900 900
Internal Service 18,962 15,138 11,619 18,371
Total 795,608$ 837,527$ 1,171,938$ 1,120,866$
Expenditures by Category
Variance Explanations:
Dues & Memberships: The decrease is due to the Town-wide elimination of the
environmental fee, including fees billed to the Town.
Maintenance & Repair: FY19-20 included a budget transfer for chiller repair.
182
General Fund
Public Works Department
Wages
40%
Employment
Taxes
2%
Benefits
7%
Maintenance and
Repair
15%
Utilities
18%
Contractual
Services
13%
Supplies
3%
Internal Service
2%
Use of Funds -Public Works -By Category
Where does the money go?
Total Proposed Budget = $1,120,866
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues $ 32,355 $ 736,993 44,790$ 44,490$
Total Expenses 795,608 837,527 1,171,938 1,120,866
Total $ (763,253) $ (100,534) $ (1,127,148) $ (1,076,376)
Operating Results
Equipment: A budget supplement was added for metal detectors for the Council
Chambers.
Internal Service: The increase is from the newly created Information Technology
Replacement fund.
183
General Fund
Public Works Department
FY19-20 Department Accomplishments
FY20-21 Objectives
Initiative 2017 Strategic Value
Fostered a culture of public service and
volunteerism
Goal 5, Objective 3
Developed and implemented an invest-
ment plan to bring additional streets up
to established standards
Goal 2, Objective 1
Designed and constructed drainage im-
provements to minimize Golden Eagle
Park flooding
Goal 2, Objective 1
Commissioned a study to identify gap
between actual & subdivision ordinance
specifications & determine cost of meet-
ing ordinance specifications
Goal 2, Objective 2
Initiative Strategic Value Estimated Cost/Funding
Source
Restart long range side-
walk infill program
Goal 2, Objective 1 $100,000/CIP Fund
Develop and adopt a
comprehensive environ-
mental plan
Goal 2, Objective 2 Awaiting Estimates / Envi-
ronmental Fund
Develop & implement an
investment plan to bring
streets, buildings and
parks up to established
standards
Goal 2, Objective 1 $10,000,000 -
$12,000,000
Bond and/or General Fund
184
General Fund
Public Works Department
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 305,460$ 319,056$ 316,865$ 320,930$
Salaries-Part Time 48,430 50,075 115,169 115,364
Overtime 81 426 - -
FICA 3,009 3,111 7,140 7,153
Medicare 4,999 5,199 6,282 6,344
Workers Compensation 7,015 9,141 9,277 12,959
Unemployment Insurance 155 187 174 767
Group Health Insurance 35,311 36,143 36,317 38,509
Group Dental Insurance 2,106 2,263 2,442 2,578
Group Vision Insurance 366 401 420 436
Disability Insurance 1,188 1,310 1,340 3,407
Retirement 33,609 35,147 34,857 35,302
Life Insurance 325 328 352 364
Bonus 332 362 353 353
Allowance/Stipend - 750 900 900
Licenses/Filing Fees 10,286 8,571 9,060 700
Dues, Subscript & Publicat 1,511 540 2,180 2,855
Meetings & Training 685 800 3,285 3,415
Building Maint/Repair 11,164 17,041 44,900 48,315
HVAC Repair 52,069 49,143 149,080 80,680
Plumbing Repair 5,216 185 8,100 8,100
Electrical Repair/Maint - - 5,140 5,140
Fire Protection Systems 6,504 8,571 7,960 8,320
Irrigation Repair 460 879 2,850 2,850
Backflow Testing & Maintenance 250 100 1,235 1,235
Equipment Maint/Repair 1,232 5,517 7,850 7,850
Vehicle Maint/Repair 1,846 239 2,160 1,760
Other Maint/Repair - 6,277 2,400 2,400
Sign Repair & Replacement 530 2,993 2,015 2,815
Painting - - 100 -
Lighting Repair - - 1,000 -
Electricity Expense 139,636 145,027 155,942 153,290
Refuse/Recycling 1,704 3,004 1,704 1,704
Telecommunications 3,006 4,533 5,736 7,416
Water/Sewer 22,602 21,015 26,985 26,585
Gas & Oil 3,514 3,044 5,050 4,450
Professional Fees 29,888 52,088 76,591 76,951
Rentals & Leases - - 750 750
Printing Expense 148 287 650 650
Advertising/Signage 196 - - -
Contractual Services 988 - 25,000 25,000
Bank/Merc Acct Fees 289 173 500 500
Landscape Contracts 6,656 3,928 37,450 34,450
FY20-21 Proposed Budget
Summary of Expenditures
Public Works Department
185
General Fund
Public Works Department
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Expenditures
Public Works Department
General Fund-continued
Office Supplies 587$ 237$ 1,075$ 1,075$
Cleaning/Janitorial Supplies 9,631 9,643 14,500 14,500
Safety Supplies 2,091 269 825 825
Operating Supplies 10,468 8,199 15,833 15,473
Food & Beverage Supplies 1,547 1,875 2,000 2,000
Uniforms 1,021 804 2,100 2,100
Postage & Delivery - 61 175 175
Small Tools 25 94 950 950
Hardware/Peripherals 1,394 - - -
Furniture/Appliances 1,152 2,708 2,900 2,900
Equipment 806 645 1,500 8,050
Building Improvements Exp 2,380 - - -
Damages/Vandalism 2,779 - 900 900
ISF-Copier Charges 149 220 287 287
ISF-Mail Service Charges 62 - - -
ISF-Vehicle Replacement Charge 14,350 14,300 10,984 11,108
ISF-Motor Pool Charges 386 618 348 1,489
ISF- Technology Replacement - - - 5,487
ISF-Telecom Charges 4,014 - - -
Total Public Works 795,608$ 837,527$ 1,171,938$ 1,120,866$
186
Public Works Division
Service Delivery Plan
The Public Works Division, through its administrative services, is responsible for
the general oversight of capital projects and review, approval and inspections
related to encroachment permits.
General Fund
Public Works Department
Public Works Division
Administration
59%
Outside
Inspections
41%
Use of Funds -Public Works -By Program
Where does the money go?
Total Proposed Budget = $143,543
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 106,293$ 113,921$ 90,300$ 84,709$
Outside Inspections 53,702 39,394 56,703 58,834
Total 159,995$ 153,315$ 147,003$ 143,543$
Expenditures by Program
187
General Fund
Public Works Department
Public Works Division
Variance Explanations:
Dues & Memberships: The decrease is due to the Town-wide elimination of the en-
vironmental fee, including fees billed to the Town.
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 108,904$ 101,083$ 94,752$ 95,966$
Employment Taxes 4,284 5,234 4,045 5,282
Benefits 25,183 24,717 22,643 23,549
Dues & Memberships 8,460 8,388 9,045 585
Meetings and Training - 800 2,040 2,040
Maintenance and Repair 799 84 1,360 1,360
Utilities 3,633 3,276 3,716 3,716
Contractual Services 553 2,987 700 700
Supplies 1,141 110 1,575 1,575
Equipment - - 450 450
Internal Service 7,038 6,636 6,677 8,320
Total 159,995$ 153,315$ 147,003$ 143,543$
Expenditures by Category
Wages
67%
Employment
Taxes
4%
Benefits
16%
Meetings and
Training
1%
Maintenance and
Repair
1%
Utilities
3%Supplies
1%
Internal Service
7%
Use of Funds -Public Works -By Category
Where does the money go?
Total Proposed Budget = $143,543
188
Activities/Results
Performance Measures
Quality
Productivity
General Fund
Public Works Department
Public Works Division
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Percentage of inspections completed within
24-hours of notice 99% 99% 99% 99%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of right-of-way and encroachment
permits issued 210 204 300 275
Total number of inspections (includes multi-
ple inspection totals for residential, commer-
cial & encroachment permits) N/A 191 350 325
Number of Capital improvement (CIP) pro-
jects completed 1 3 3 4
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Expenditure per right -of–way and encroach-
ment permits issued $253.31 $193.11 $184.19 $213.94
Expenditure per inspection (includes multiple
inspection totals for residential, commercial
& encroachment permits) N/A $206.25 $157.87 $181.03
189
General Fund
Public Works Department
Public Works Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 108,888$ 100,678$ 94,752$ 95,966$
Overtime 16 405 - -
Medicare 1,545 1,429 1,375 1,392
Workers Compensation 2,697 3,750 2,633 3,722
Unemployment Insurance 41 55 37 168
Group Health Insurance 11,705 11,900 10,607 10,680
Group Dental Insurance 808 915 908 969
Group Vision Insurance 124 126 122 138
Disability Insurance 366 441 400 1,019
Retirement 11,979 11,123 10,423 10,556
Life Insurance 113 111 105 109
Bonus 89 101 78 78
Licenses/Filing Fees 8,460 8,388 8,560 100
Dues, Subscriptions & Publications - - 485 485
Meetings & Training - 800 2,040 2,040
Vehicle Maint/Repair 799 84 1,360 1,360
Telecommunications 803 880 1,116 1,116
Gas & Oil 2,830 2,396 2,600 2,600
Professional Fees - 2,744 - -
Printing Expense 67 70 200 200
Advertising/Signage 196 - - -
Bank/Merc Acct Fees 289 173 500 500
Office Supplies 587 105 900 900
Safety Supplies 22 - 100 100
Uniforms 533 - 575 575
Postage & Delivery - 5 - -
Small Tools - - 450 450
ISF-Copier Charges 11 27 30 30
ISF-Mail Service Charges 24 - - -
ISF-Vehicle Replacement Charges 6,384 6,519 6,631 6,820
ISF- Motor Pool Charges 21 90 16 48
ISF- Technology Replacement - - - 1,422
ISF-Telecom Charges 598 - - -
Total Public Works 159,995$ 153,315$ 147,003$ 143,543$
FY20-21 Proposed Budget
Summary of Expenditures
Public Works Division
190
Service Delivery Plan
The Facilities Division is dedicated to maintaining a safe and clean environment in
Town-owned buildings for citizens and employees to enjoy. The Facilities Division
maintains Town Hall, Community Center, Library/Museum, Fire Stations Nos. 1
and 2, the Kiwanis Building, the Streets operations building and a vehicle mainte-
nance facility.
Facilities Division
General Fund
Public Works Department
Facilities Division
Location
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Town Hall 78,705$ 80,555$ 68,338$ 70,414$
Civic Center 312,973 334,818 486,824 451,820
Fire Station #1 - - 12,105 12,105
Fire Station #2 - - 9,295 10,055
Leased Buildings 99,165 107,194 176,355 152,970
Total 490,843$ 522,567$ 752,917$ 697,364$
Expenditures by Location
Town Hall
10%
Civic Center
65%
Fire Station #1
2%
Fire Station #2
1%
Leased Buildings
22%
Use of Funds -Facilities -By Location
Where does the money go?
Total Proposed Budget = $697,364
191
General Fund
Public Works Department
Facilities Division
Variance Explanations:
Maintenance & Repair: FY19-20 included a budget transfer to fix the chillers.
Equipment: A budget supplement was added for metal detectors for the Council
Chambers.
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 141,145$ 160,673$ 158,726$ 160,775$
Employment Taxes 8,215 9,496 9,769 11,848
Benefits 27,658 31,101 32,670 35,115
Dues & Memberships - - 300 300
Maintenance and Repair 78,471 90,861 233,430 168,105
Utilities 166,106 172,759 190,921 188,169
Contractual Services 28,596 26,920 83,491 80,851
Supplies 24,203 20,819 34,463 34,103
Equipment 4,363 3,447 4,900 11,450
Damages/Vandalism 2,779 - 900 900
Internal Service 9,307 6,491 3,347 5,748
Total 490,843$ 522,567$ 752,917$ 697,364$
Expenditures by Category
Wages
23%
Employment
Taxes
2%
Benefits
5%
Maintenance and
Repair
24%
Utilities
26%
Contractual
Services
12%
Supplies
5%
Equipment
2%
Internal Service
1%
Use of Funds -Facilities -By Category
Where does the money go?
Total Proposed Budget = $697,364
192
General Fund
Public Works Department
Facilities Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 92,651$ 110,577$ 109,056$ 110,460$
Salaries-Part Time 48,430 50,075 49,670 50,315
Overtime 65 21 - -
FICA 3,009 3,111 3,079 3,120
Medicare 1,981 2,264 2,317 2,347
Workers Compensation 3,133 4,009 4,283 5,989
Unemployment Insurance 92 111 90 392
Group Health Insurance 15,871 16,503 17,893 19,424
Group Dental Insurance 746 790 938 984
Group Vision Insurance 130 156 179 179
Disability Insurance 411 421 462 1,173
Retirement 10,199 12,166 11,997 12,150
Life Insurance 105 105 121 125
Bonus 197 210 180 180
Allowance/Stipend - 750 900 900
Dues, Subscript & Publicat - - 300 300
Building Maint/Repair 11,164 17,041 44,900 48,315
HVAC Repair 52,069 49,143 149,080 80,680
Plumbing Repair 5,216 185 8,100 8,100
Electrical Repair/Maint - - 5,140 5,140
Fire Protection Systems 6,504 8,571 7,960 8,320
Irrigation Repair 460 879 2,850 2,850
Backflow Testing & Maintenance 250 100 1,235 1,235
Equipment Maint/Repair 1,232 5,517 7,850 7,850
Vehicle Maint/Repair 1,047 155 800 400
Other Maint/Repair - 6,277 2,400 2,400
Sign Repair & Replacement 530 2,993 2,015 2,815
Painting - - 100 -
Lighting Repair - - 1,000 -
Electricity Expense 139,636 145,027 155,942 153,290
Refuse/Recycling 1,704 3,004 1,704 1,704
Telecommunications 1,479 3,066 3,840 4,740
Water/Sewer 22,602 21,015 26,985 26,585
Gas & Oil 684 647 2,450 1,850
Professional Fees 21,939 22,922 45,091 45,451
Rentals & Leases - - 750 750
Printing Expense - 70 200 200
Landscape Contracts 6,656 3,928 37,450 34,450
Office Supplies - 67 175 175
Cleaning/Janitorial Supplies 9,631 9,643 14,500 14,500
Safety Supplies 2,069 269 625 625
Operating Supplies 10,468 8,199 15,833 15,473
Food & Beverage Supplies 1,547 1,875 2,000 2,000
Uniforms 488 746 1,325 1,325
FY20-21 Proposed Budget
Summary of Expenditures
Facilities
193
General Fund
Public Works Department
Facilities Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Expenditures
Facilities
General Fund-continued
Postage & Delivery -$ 21$ 5$ 5$
Small Tools 25 94 500 500
Furniture/Appliances 1,152 2,708 2,900 2,900
Equipment 806 645 1,500 8,050
Building Improvements Exp 2,379 - - -
Damages/Vandalism 2,779 - 900 900
ISF-Copier Charges 24 22 57 57
ISF-Mail Service Charges 3 - - -
ISF-Vehicle Replacement Charges 6,342 6,469 3,290 2,982
ISF- Motor Pool Charges - - - 48
ISF- Technology Replacement - - - 2,661
ISF-Telecom Charges 2,938 - - -
Total Facilities 490,843$ 522,567$ 752,917$ 697,364$
194
General Fund
Public Works Department
Facilities Division
Performance Measures
Quality
Activities/Results
Productivity
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Percentage of maintenance requests re-
solved within 24 hours 80 80 80 80
Percentage of maintenance requests re-
solved within 48 hours 95 95 95 95
Percentage of trade related work orders
completed in-house versus contracts 70 70 70 70
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Square footage of buildings maintained by
staff 107,507 122,003 122,003 118,108
Square footage of buildings cleaned by staff 23,500 23,500 23,500 23,500
Number of annual maintenance requests 350 344 360 350
Number of Custodial Staff 1.25 1.25 1.25 1.25
Library/Museum Custodial Staff .50 .50 .50 .50
Town Hall Custodial Staff .75 .75 .75 .75
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Civil Center utility costs per square foot
(water, sewer and electricity) $1.81 $1.85 $2.04 $2.00
195
Engineering Division
Service Delivery Plan
The Engineering Division is responsible for the review of commercial and residen-
tial building plans, flood plan administration, preliminary and final plats, easement
abandonments, etc.
General Fund
Public Works Department
Engineering Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Engineering 205,471$ 144,770$ 272,018$ 279,959$
Total 205,471$ 144,770$ 272,018$ 279,959$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 101,435$ 103,922$ 178,556$ 179,553$
Employment Taxes 3,265 2,679 9,059 10,093
Benefits 19,683 20,397 21,668 23,185
Dues & Memberships 595 3,337 1,895 2,670
Meetings & Training 525 684 1,245 1,375
Utilities 706 723 780 1,560
Contractual Services 78,462 9,018 56,750 56,750
Supplies 94 - 470 470
Equipment - 1,394 - -
Internal Service 706 2,616 1,595 4,303
Total 205,471$ 144,770$ 272,018$ 279,959$
Expenditures by Category
Wages
64%
Employment
Taxes
4%
Benefits
8%
Dues &
Memberships
1%
Utilities
1%
Contractual
Services
20%
Internal Service
2%
Use of Funds -Engineering -By Program
Where does the money go?
Total Proposed Budget = $279,959
196
General Fund
Public Works Department
Engineering Division
Performance Measures
Quality
Activities/Results
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Percentage of reviews of final plats, site plans
and commercial plans completed within es-
tablished turn-around time 95% 95% 95% 99%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of easements released or acquired 18 25 35 35
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 103,922$ 107,801$ 113,057$ 114,504$
Salaries-Part Time - - 65,499 65,049
Fica - - 4,061 4,033
Medicare 1,473 1,505 2,590 2,605
Workers Compensation 1,184 1,382 2,361 3,248
Unemployment Insurance 22 21 47 207
Group Health Insurance 7,736 7,740 7,817 8,405
Group Dental Insurance 553 559 596 625
Group Vision Insurance 112 118 119 119
Disability Insurance 412 448 478 1,215
Retirement 11,431 11,858 12,437 12,596
Life Insurance 108 112 126 130
Bonus 46 51 95 95
Licenses/Filing Fees 1,826 183 500 600
Dues, Subscript & Publicat 1,511 540 1,395 2,070
Meetings & Training 684 - 1,245 1,375
Telecommunications 723 588 780 1,560
Professional Fees 7,950 26,422 31,500 31,500
Printing Expense 80 148 250 250
Contractual Services 987 - 25,000 25,000
Office Supplies - 65 - -
Safety Supplies - - 100 100
Uniforms - 58 200 200
Postage & Delivery - 34 170 170
Hardware/Peripherals 1,394 - - -
ISF-Copier Charges 113 172 200 200
ISF-Mail Service Charges 36 - - -
ISF-Vehicle Replacement Charges 1,624 1,312 1,063 1,306
ISF- Motor Pool Charges 365 527 332 1,393
ISF- Technology Replacement - - - 1,404
ISF-Telecom Charges 478 - - -
Total Engineering 144,770$ 161,644$ 272,018$ 279,959$
FY20-21 Proposed Budget
Summary of Expenditures
Engineering
197
Development Services
General Fund
Development Services Department
Note: Numbers in parentheses represent full-time equivalents (FTE).
198
DEVELOPMENT SERVICES
Mission Statement
The Development Services Department is dedicated to enhancing the quality of life
in Fountain Hills by providing plan review, construction permitting, building inspec-
tions, code enforcement, and Geographic Information Systems, as well as the use
of innovative and proven land planning techniques. The Department strives to pro-
vide quality customer service in a professional and timely manner.
Department Overview
The Development Services Department is made up of five (5) Divisions: Develop-
ment Services, Building Safety, Code Compliance, Mapping & Graphics and Plan-
ning & Zoning. The Development Services Director provides direct supervision over
Division heads and the executive assistant. Previously, the Department also con-
tained the Engineering Division.
General Fund
Development Services Department
Variance Explanations:
Building Safety: FY19-20 included Third-party Fees.
Division
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Development Services 162,618$ 246,973$ 180,139$ 189,428$
Planning & Zoning 98,097 102,683 111,483 121,088
Building Safety 299,489 334,201 536,490 355,963
Code Compliance 74,502 79,628 158,855 163,545
Mapping & Graphics 96,039 102,723 113,329 116,460
Total 730,745$ 866,208$ 1,100,296$ 946,484$
Expenditures by Division
Development
Services
20%
Planning &
Zoning
13%
Building Safety
38%
Code Compliance
17%
Mapping &
Graphics
12%
Use of Funds -Development Services -By Division
Where does the money go?
Total Proposed Budget = $946,484
199
General Fund
Development Services Department
Variance Explanations:
Building Inspection: FY19-20 included Third-party Fees.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 162,618$ 246,973$ 180,139$ 189,428$
Building Inspection 299,489 334,201 536,490 355,963
Code Compliance 74,502 79,628 158,855 163,545
Mapping & Graphics 96,039 102,723 113,329 116,460
Planning & Zoning 98,097 102,683 111,483 121,088
Total 730,745$ 866,208$ 1,100,296$ 946,484$
Expenditures by Program
Administration
20%
Building
Inspection
38%
Code Compliance
17%
Mapping &
Graphics
12%Planning &
Zoning
13%
Use of Funds -Development Services -By Program
Where does the money go?
Total Proposed Budget = $946,484
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 507,021$ 583,562$ 645,560$ 654,291$
Employment Taxes 14,316 17,654 17,326 20,930
Benefits 104,205 110,857 149,139 153,853
Dues & Memberships 4,452 4,269 4,146 5,491
Meetings and Training 2,244 3,010 12,390 13,540
Maintenance and Repair 2,093 1,891 5,552 7,912
Utilities 2,849 2,840 5,340 4,560
Contractual Services 76,105 125,299 228,664 49,074
Supplies 4,412 7,983 12,360 10,960
Equipment 1,841 560 3,800 300
Internal Service 11,207 8,283 16,019 25,573
Total 730,745$ 866,208$ 1,100,296$ 946,484$
Expenditures by Category
200
General Fund
Development Services Department
Variance Explanations:
Contractual Services: FY19-20 included Third-party Fees.
Internal Service: The increase is from the newly created Information Technology
Replacement fund.
Wages
73%
Employment
Taxes
2%
Benefits
17%
Contractual
Services
5%Internal Service
3%
Use of Funds -Development Services -By Category
Where does the money go?
Total Proposed Budget = $946,484
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues $ 688,606 $ 515,120 723,192$ 785,018$
Total Expenses 730,745 866,208 1,100,296 946,484
Total $ (42,139) $ (351,088) $ (377,104) $ (161,466)
Operating Results
201
General Fund
Development Services Department
FY19-20 Department Accomplishments
FY20-21 Objectives
Initiative Strategic Plan Value
Completed the 2018 edition of the “Land Use Analy-
sis and Statistical Report” Goal #1, Objective #1
Complete the 2020 General Plan Update Goal #1, Goal #2, Goal #3, Goal #4
Continue public outreach and advertising for the
2020 Census update Goal #5, Objective #2
Adopted a text amendment that allows residential
uses on commercially zoned properties Goal #1, Objective #2
Initiative Strategic Plan Value Estimated Cost/
Funding Source
Complete Sign Code update Goal #1, Objective #1 $0
Continue to revise zoning ordinance to
meet strategic plan goals Goal #1, Objective #2 $0
Initiate implementation of the General
Plan 2020 Goal #1, Goal #2, Goal #3,
Goal #4
$0
202
General Fund
Development Services Department
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 461,933$ 519,736$ 624,937$ 633,410$
Salaries-Part Time 45,071 63,759 20,623 20,881
Overtime 16 67 - -
FICA 2,822 3,960 1,278 1,295
Medicare 7,231 8,315 9,406 9,559
Workers Compensation 3,957 5,159 6,405 9,041
Unemployment Insurance 306 220 237 1,035
Group Health Insurance 45,195 45,261 67,804 65,566
Group Dental Insurance 3,192 3,237 5,195 5,280
Group Vision Insurance 534 559 878 907
Disability Insurance 1,790 1,889 2,645 6,728
Retirement 50,778 57,175 68,745 69,676
Life Insurance 479 473 697 721
Bonus 438 463 475 475
Allowance/Stipend 1,800 1,800 2,700 4,500
Licenses/Filing Fees 1,278 793 1,420 1,690
Dues, Subscript & Publicat 3,174 3,477 2,726 3,801
Meetings & Training 2,244 3,010 12,390 13,540
Equipment Maint/Repair 393 - 2,500 2,500
Vehicle Maint/Repair 199 130 1,252 1,812
Office Equip Maint/Repair 1,501 1,622 1,800 3,600
Sign Repair & Replacement - 139 - -
Telecommunications 1,627 1,554 2,340 1,560
Gas & Oil 1,222 1,286 3,000 3,000
Professional Fees 3,937 43,861 7,000 7,000
Rentals & Leases 1,214 1,163 1,214 1,224
Printing Expense 1,312 209 4,850 5,250
Advertising/Signage 1,350 1,837 3,000 3,000
Contractual Services 64,690 78,055 2,500 32,500
Bank/Merc Acct Fees 3,602 174 100 100
Third Party Fees - - 210,000 -
Office Supplies 3,670 7,332 10,250 9,050
Cleaning Supplies 33 - - -
Operating Supplies 91 5 - -
Food & Beverage Supplies 17 - - -
Uniforms 531 515 1,830 1,630
Postage & Delivery 69 130 280 280
Small Tools 159 119 300 300
Hardware/Peripherals 1,682 441 3,500 -
ISF-Copier Charges 1,288 710 1,415 1,415
ISF-Mail Service Charges 361 - - -
ISF-Vehicle Replacement Charge 7,297 7,251 10,733 11,044
ISF-Motor Pool Charges 230 322 3,871 4,860
ISF- Technology Replacement - - - 8,254
ISF-Telecom Charges 2,032 - - -
Total Development Services 730,745$ 866,208$ 1,100,296$ 946,484$
FY20-21 Proposed Budget
Summary of Expenditures
Development Services Department
203
General Fund
Development Services Department
Development Services Division
Development Services Division
Service Delivery Plan
The Development Services Division, through its administrative services, provides
direction to and clerical support for the Department by the Development Services
Director and executive assistant.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 162,618$ 246,971$ 180,139$ 189,428$
Total 162,618$ 246,971$ 180,139$ 189,428$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 125,098$ 166,520$ 136,098$ 139,029$
Employment Taxes 3,051 4,306 3,520 4,314
Benefits 23,767 28,376 25,354 28,195
Dues & Memberships 791 729 662 812
Education and Training 305 785 4,100 4,100
Maintenance & Repair 1,501 1,622 1,800 3,600
Utilities 841 901 780 -
Contractual Services 1,350 41,375 1,514 1,524
Supplies 2,571 1,467 5,305 5,305
Equipment 1,639 148 - -
Internal Service 1,704 742 1,006 2,549
Total 162,618$ 246,971$ 180,139$ 189,428$
Expenditures by Category
Wages
76%
Employment
Taxes
2%
Benefits
15%
Education and
Training
2%
Maintenance &
Repair
2%Supplies
3%
Use of Funds -Development Services -By Category
Where does the money go?
Total Proposed Budget = $189,428
204
General Fund
Development Services Department
Development Services Division
Performance Measures
Quality
Activities/Results
Productivity
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Continue to serve as staff liaison to the Plan-
ning & Zoning Commission, Zoning Board of
Adjustment, and Building Board of Appeals.
15 29 20 25
Continue to support joint P&Z Commission /
Town Council joint meetings 1 1 1 1
Prepare/Post Commission and Board meeting
agendas both pre and post meetings. 30 37 34 24
Prepare Commission and Board meeting
minutes and post approved meeting minutes. 25 24 26 13
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Continue to draft, propose and update vari-
ous improvements to the Zoning Ordinance,
Subdivision Ordinance, and Town Code.
Yes Yes Yes Yes
Publish the annual Land Use Analysis and
Statistical Report Yes Yes Yes Yes
Administer contracts for plan review and in-
spection consulting services. 2 2 2 4
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Process payroll for department Bi-weekly Bi-weekly Bi-weekly Bi-weekly
205
General Fund
Development Services Department
Development Services Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 125,082$ 166,454$ 136,098$ 139,029$
Overtime 16 67 - -
Medicare 1,819 2,419 1,975 2,030
Workers Compensation 1,195 1,852 1,508 2,121
Unemployment Insurance 37 35 37 163
Group Health Insurance 8,612 8,655 8,774 9,454
Group Dental Insurance 639 654 689 721
Group Vision Insurance 112 117 118 118
Disability Insurance 438 428 576 1,476
Retirement 13,761 18,314 14,971 15,293
Life Insurance 130 107 151 158
Bonus 76 101 75 75
Allowance/Stipend - - - 900
Licenses/Filing Fees - 55 70 70
Dues, Subscript & Publicat 791 674 592 742
Meetings & Training 305 785 4,100 4,100
Office Equip Maint/Repair 1,501 1,622 1,800 3,600
Telecommunications 841 901 780 -
Professional Fees - 39,924 - -
Rentals & Leases 1,214 1,163 1,214 1,224
Printing Expense 136 139 300 300
Bank/Merc Acct Fees - 148 - -
Office Supplies 2,205 1,401 5,000 5,000
Cleaning/Janitorial Supplies 33 - - -
Operating Supplies 91 5 - -
Food & Beverage Supplies 17 - - -
Uniforms 155 60 300 300
Postage & Delivery 69 1 5 5
Hardware/Peripherals 1,639 148 - -
ISF-Copier Charges 708 430 650 650
ISF-Mail Service Charges 7 - - -
ISF-Vehicle Replacement Charges 325 295 271 253
ISF- Motor Pool Charges 66 17 85 270
ISF- Technology Replacement - - - 1,376
ISF-Telecom Charges 598 - - -
Total Development Services 162,618$ 246,971$ 180,139$ 189,428$
FY20-21 Proposed Budget
Summary of Expenditures
Development Services Division
206
Building Safety Division
Service Delivery Plan
Building Safety uses the building codes to establish minimum requirements to safeguard the pub-
lic safety, health and general welfare through affordability, structural strength, means of egress,
facilities, stability, sanitation, light and ventilation, and energy conservation to life and property
from fire and other hazards attributed to the built environment, and to provide safety to fire fight-
ers and emergency responders during emergency operations.
General Fund
Development Services Department
Building Safety Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Building Inspection 299,489$ 334,201$ 536,490$ 355,963$
Total 299,489$ 334,201$ 536,490$ 355,963$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 183,105$ 206,616$ 243,450$ 245,316$
Employment Taxes 6,804 8,445 7,245 8,583
Benefits 34,710 35,346 57,883 53,219
Dues & Memberships 367 301 530 380
Meetings and Training 1,439 477 3,990 3,640
Maintenance and Repair 101 237 692 692
Utilities 636 639 1,000 1,000
Contractual Services 67,812 78,275 211,000 31,000
Supplies 60 201 1,630 1,280
Equipment 202 293 1,950 200
Internal Service 4,253 3,371 7,120 10,653
Total 299,489$ 334,201$ 536,490$ 355,963$
Expenditures by Category
Variance Explanations:
Contractual Services: FY19-20 included Third-party Fees.
Variance Explanations:
Building Inspection: FY19-20 included Third-party Fees.
207
General Fund
Development Services Department
Building Safety Division
Performance Measures
Quality
Activities/Results
Productivity
*Building Inspections are performed by Building Official and third party Inspectors
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Percentage of all Residential building plan
reviews completed within established times 100% 96% 100% 100%
Percentage of all Commercial building plan
reviews completed within established times 100% 100% 100% 100%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
All building plan reviews 485 513 800 800
Number of residential plan reviews
(Multiple reviews possible) 146 178 675 675
Number of commercial plan reviews
(Multiple reviews possible) 25 45 80 80
Number of Inspectors *1 *1 2 2
Total number of permits issued 480 575 734 734
Number of inspections conducted 3,602 4,768 4600 4600
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Average expenditure per inspection during
the reporting period $83.15 $70.09 $70.98 $77.38
Average cost per permit $623.94 $581.22 $444.81 $484.96
Wages
69%
Employment
Taxes
2%
Benefits
15%
Contractual
Services
10%Internal Service
3%
Use of Funds -Building Safety -By Category
Where does the money go?
Total Proposed Budget = $355,963
208
General Fund
Development Services Department
Building Safety Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 138,034$ 142,857$ 222,827$ 224,435$
Salaries-Part Time 45,071 63,759 20,623 20,881
FICA 2,822 3,960 1,278 1,295
Medicare 2,602 2,957 3,558 3,586
Workers Compensation 1,184 1,411 2,309 3,266
Unemployment Insurance 196 116 100 436
Group Health Insurance 16,562 16,572 27,815 21,945
Group Dental Insurance 1,041 1,053 2,053 1,657
Group Vision Insurance 149 156 314 290
Disability Insurance 558 593 942 2,383
Retirement 15,147 15,714 24,511 24,688
Life Insurance 143 148 248 256
Bonus 210 210 200 200
Allowance/Stipend 900 900 1,800 1,800
Licenses/Filing Fees 12 51 - -
Dues, Subscript & Publicat 355 250 530 380
Meetings & Training 1,439 477 3,990 3,640
Vehicle Maint/Repair 101 99 692 692
Sign Repair & Replacement - 139 - -
Gas & Oil 636 639 1,000 1,000
Printing Expense 1,176 70 1,000 1,000
Advertising/Signage - 150 - -
Contractual Services 63,190 78,055 - 30,000
Bank/Merc Acct Fees 3,447 - - -
Third Party Fees - - 210,000 -
Office Supplies - - 700 550
Uniforms 60 172 900 700
Postage & Delivery - 29 30 30
Small Tools 159 - 200 200
Hardware/Peripherals 43 293 1,750 -
ISF-Copier Charges 118 61 150 150
ISF-Mail Service Charges 49 - - -
ISF-Vehicle Replacement Charges 3,366 3,287 3,351 3,416
ISF- Motor Pool Charges 3 23 3,619 3,877
ISF- Technology Replacement - - - 3,210
ISF-Telecom Charges 716 - - -
Total Building Safety 299,489$ 334,201$ 536,490$ 355,963$
FY20-21 Proposed Budget
Summary of Expenditures
Building Safety
209
Code Compliance Division
Service Delivery Plan
The Code Compliance Division is actively involved in maintaining an excellent
quality of life by addressing community issues such as abandoned vehicles, prop-
erty maintenance, improperly maintained pools, illegal signs, improper parking
on private property, and dumping or other destruction in Town-owned washes.
The Code Compliance Division strives to address problems in a confidential,
friendly and understanding way which allows for sufficient time to come into
compliance voluntarily.
General Fund
Development Services Department
Code Compliance Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Code Compliance 74,502$ 79,627$ 158,855$ 163,545$
Total 74,502$ 79,627$ 158,855$ 163,545$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 53,439$ 59,609$ 107,839$ 110,241$
Employment Taxes 1,373 1,593 3,023 3,815
Benefits 12,530 13,265 31,053 31,509
Dues & Memberships 70 50 200 220
Meetings and Training 500 290 900 900
Maintenance and Repair 99 32 560 1,120
Utilities 1,372 1,300 3,560 3,560
Contractual Services 1,500 - 2,800 3,200
Supplies 141 141 580 430
Equipment/Improvements - 119 1,750 -
Internal Service 3,478 3,228 6,590 8,550
Total 74,502$ 79,627$ 158,855$ 163,545$
Expenditures by Category
Wages
68%
Employment
Taxes
3%
Benefits
20%
Utilities
2%
Contractual
Services
2%
Internal Service
5%
Use of Funds -Code Compliance -By Category
Where does the money go?
Total Proposed Budget = $163,545
210
Performance Measures
Quality
Productivity
Activities/Results
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Percentage of code violations brought into
voluntary compliance prior to initiation of ad-
ministrative or judicial action 99% 99% 99% 99%
**Note: The number of cases does not reflect the total quantity of requests for service, as cases are
not open on all requests and complaints. In addition to responding to inquiries, other administrative
duties take away time from case work.
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of Code Enforcement Officers 1 1 2 2
Number of code violation cases 653 655 650 750
Number of code violation cases reviewed in
court proceedings (does not include barking
dog cases 8 3 8 6
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Average cost per code violation case $114.09 $121.57 $244.39 $218.06
General Fund
Development Services Department
Code Compliance Division
211
General Fund
Development Services Department
Code Compliance Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 53,439$ 59,609$ 107,839$ 110,241$
Medicare 745 811 1,566 1,612
Workers Compensation 603 758 1,407 1,985
Unemployment Insurance 25 23 50 218
Group Health Insurance 5,788 5,792 16,832 15,642
Group Dental Insurance 426 431 1,391 1,176
Group Vision Insurance 124 131 288 264
Disability Insurance 208 241 457 1,174
Retirement 5,878 6,557 11,863 12,127
Life Insurance 55 62 122 126
Bonus 51 51 100 100
Allowance/Stipend - - - 900
Licenses/Filing Fees - - 100 120
Dues, Subscript & Publicat 70 50 100 100
Meetings & Training 500 290 900 900
Vehicle Maint/Repair 99 32 560 1,120
Telecommunications 786 653 1,560 1,560
Gas & Oil 586 647 2,000 2,000
Printing Expense - - 300 700
Contractual Services 1,500 - 2,500 2,500
Office Supplies - 104 150 -
Uniforms 141 - 330 330
Postage & Delivery - 38 100 100
Small Tools - 119 - -
Hardware/Peripherals - - 1,750 -
ISF-Copier Charges 5 3 10 10
ISF-Mail Service Charges 72 - - -
ISF-Vehicle Replacement Charge 3,162 3,225 6,580 6,706
ISF- Technology Replacement - - - 1,834
ISF-Telecom Charges 239 - - -
Total Code Compliance 74,502$ 79,627$ 158,855$ 163,545$
FY20-21 Proposed Budget
Summary of Expenditures
Code Compliance
212
Mapping & Graphics Division
Service Delivery Plan
The Mapping & Graphics Division is dedicated to providing excellent customer ser-
vice in a professional and timely manner. The Division is responsible for providing
internal and external customers with maps, geographic information, and research.
General Fund
Development Services Department
Mapping & Graphics Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Mapping & Graphics 96,039$ 102,724$ 113,329$ 116,460$
Total 96,039$ 102,724$ 113,329$ 116,460$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 69,564$ 72,170$ 75,693$ 76,680$
Employment Taxes 1,103 1,159 1,259 1,411
Benefits 17,230 17,561 17,998 16,515
Dues & Memberships 1,883 1,989 1,000 2,000
Meetings and Training - - 1,000 2,500
Maintenance and Repair 393 - 2,500 2,500
Contractual Services 3,959 3,963 10,000 10,000
Supplies 1,465 5,675 3,600 3,600
Internal Service 442 207 279 1,254
Total 96,039$ 102,724$ 113,329$ 116,460$
Expenditures by Category
Wages
68%
Benefits
14%
Dues &
Memberships
2%
Meetings and
Training
2%
Maintenance and
Repair
2%Contractual
Services
9%
Supplies
3%
Use of Funds -Mapping & Graphics -By Category
Where does the money go?
Total Proposed Budget = $116,460
213
General Fund
Development Services Department
Mapping & Graphics Division
Activities/Results
Performance Measures
Quality
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Work order satisfaction rating 95% 95% 95% 95%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of internal customer requests pro-
cessed 200 175 200 175
Number of aerial site plans completed 150 130 150 130
Number of external customer request pro-
cessed 175 150 175 150
GIS database maintenance in hours 80 80 80 80
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 69,564$ 72,170$ 75,693$ 76,680$
Medicare 971 1,010 1,098 1,113
Workers Compensation 108 126 136 189
Unemployment Insurance 24 23 25 109
Group Health Insurance 8,445 8,450 8,534 6,303
Group Dental Insurance 660 668 603 747
Group Vision Insurance 75 78 79 79
Disability Insurance 276 300 321 814
Retirement 7,652 7,939 8,327 8,435
Life Insurance 72 75 84 87
Bonus 51 51 50 50
Licenses/Filing Fees 883 - - -
Dues, Subscript & Publicat 1,000 1,989 1,000 2,000
Meetings & Training - - 1,000 2,500
Equipment Maint/Repair 393 - 2,500 2,500
Professional Fees 3,937 3,937 7,000 7,000
Printing Expense - - 2,900 2,900
Bank/Merc Acct Fees 22 26 100 100
Office Supplies 1,465 5,581 3,500 3,500
Uniforms - 94 100 100
ISF-Copier Charges 70 94 130 130
ISF-Mail Service Charges 110 113 - -
ISF-Vehicle Replacement Charge 22 - 113 100
ISF- Motor Pool Charges - - 36 107
ISF- Technology Replacement - - - 917
ISF-Telecom Charges 239 - - -
Total Mapping & Graphics 96,039$ 102,724$ 113,329$ 116,460$
FY20-21 Proposed Budget
Summary of Expenditures
Mapping & Graphics
214
Planning & Zoning Division
Service Delivery Plan
The Planning & Zoning Division is dedicated to enhancing the quality of life in
Fountain Hills through innovative, proven planning techniques, and providing ex-
cellent customer service in a professional and timely manner. The Division imple-
ments land-use planning related goals, policies and programs as approved by the
Town Council. The Division processes applications for zoning interpretations and
verifications, preliminary and final sub-division plats, variances from the require-
ments of the Zoning Ordinance, Temporary Use Permits, Special Use Permits,
Commercial Site Plans, signs and amendments to the General Plan and Area Spe-
cific Plans. The Division also processes amendments to the Town’s regulations, the
Zoning Ordinance, Subdivision Ordinance and Town Code.
General Fund
Development Services Department
Planning & Zoning Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Long Range Planning 98,097$ -$ -$ -$
Planning & Zoning - 102,685 111,483 121,088
Total 98,097$ 102,685$ 111,483$ 121,088$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 75,814$ 78,645$ 82,480$ 83,025$
Employment Taxes 1,985 2,152 2,279 2,807
Benefits 15,968 16,311 16,851 24,415
Dues & Memberships 1,340 1,201 1,754 2,079
Meetings and Training - 1,457 2,400 2,400
Contractual Services 1,484 1,687 3,350 3,350
Supplies 175 498 1,245 345
Equipment - - 100 100
Internal Service 1,331 734 1,024 2,567
Total 98,097$ 102,685$ 111,483$ 121,088$
Expenditures by Category
Variance Explanations:
Benefits: Amounts were increased to include family coverage.
215
General Fund
Development Services Department
Planning & Zoning Division
Wages
69%
Employment
Taxes
2%
Benefits
20%Dues &
Memberships
2%
Meetings and
Training
2%
Contractual
Services
3%Internal Service
2%
Use of Funds -Planning -By Category
Where does the money go?
Total Proposed Budget = $121,088
Performance Measures
Quality
Activities/Results
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of Long Range Planning Projects 7 3 1 1
Number of Subdivision Ordinance Projects 19 28 30 35
Number of Zoning Cases 48 51 53 58
Number of Building Permit Reviews 323 382 350 375
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Percentage of first reviews of plans complet-
ed within the established department turna-
round time
100 95 95 100
Staff Training (1 time/year) 100 100 100 100
Productivity
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Average processing cost per plan review $303.71 $268.81 $318.52 $322.90
216
General Fund
Development Services Department
Planning & Zoning Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 75,814$ 78,645$ 82,480$ 83,025$
Medicare 1,093 1,117 1,209 1,218
Workers Compensation 867 1,012 1,045 1,480
Unemployment Insurance 24 23 25 109
Group Health Insurance 5,788 5,792 5,849 12,222
Group Dental Insurance 426 431 459 979
Group Vision Insurance 75 78 79 156
Disability Insurance 311 327 349 881
Retirement 8,339 8,651 9,073 9,133
Life Insurance 78 81 92 94
Bonus 51 51 50 50
Allowance/Stipend 900 900 900 900
Licenses/Filing Fees 266 687 1,250 1,500
Dues, Subscript & Publicat 1,074 514 504 579
Meetings & Training - 1,457 2,400 2,400
Printing Expense - - 350 350
Advertising/Signage 1,350 1,687 3,000 3,000
Bank/Merc Acct Fees 134 - - -
Office Supplies - 246 900 -
Uniforms 175 190 200 200
Postage & Delivery - 62 145 145
Small Tools - - 100 100
ISF-Copier Charges 387 121 475 475
ISF-Mail Service Charges 234 - - -
ISF-Vehicle Replacement Charge 333 331 418 569
ISF-Motor Pool Charges 139 282 131 606
ISF- Technology Replacement - - - 917
ISF-Telecom Charges 239 - - -
Total Planning 98,097$ 102,685$ 111,483$ 121,088$
FY20-21 Proposed Budget
Summary of Expenditures
Planning & Zoning
217
Community Services
General Fund
Community Services Department
Note: Numbers in parentheses represent full-time equivalents (FTE).
218
General Fund
Community Services Department
COMMUNITY SERVICES
Mission Statement
The mission of the Community Services Department is to provide exceptional cus-
tomer 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 res-
idents.
Department Overview
Management and operations of Parks, Recreation, Community Center, Senior Ser-
vices, McDowell Mountain Preserve, Desert Botanical Garden, a growing public
trails system, public art, tourism, and the Avenue of the Fountains Plaza.
Division
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Community Services 270,922$ 265,086$ 327,845$ 340,968$
Recreation 501,644 545,986 637,851 658,514
Parks 1,055,043 1,046,228 1,224,095 1,391,449
Community Center Operations 240,316 274,785 286,623 314,486
Senior Services 195,665 171,582 212,947 236,629
Total 2,263,590$ 2,303,667$ 2,689,361$ 2,942,046$
Expenditures by Division
Community
Services
12%
Recreation
22%
Parks
47%
Community
Center
Operations
11%
Senior Services
8%
Use of Funds -Community Services -By Division
Where does the money go?
Total Proposed Budget = $2,942,046
219
Variance Explanations:
Home Delivered Meals: Budget was increased to allow for more meals.
Open Space: Budget was increased to include the new Adero Trailhead costs.
General Fund
Community Services Department
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 527,950$ 575,913$ 697,601$ 708,286$
Community Events 165,798 175,152 175,873 189,575
Fountain 150,662 121,176 173,217 175,515
Home Delivered Meals 45,606 50,023 67,010 85,433
Open Space 11,172 12,300 45,330 58,910
Operations 1,200,355 1,214,704 1,338,476 1,518,945
Special Interest Programs 16,087 16,092 15,878 15,878
Sports Activities 39,293 38,611 52,520 52,520
Volunteers 85,739 76,382 93,516 107,044
Youth & Teen Programs 20,928 23,314 29,940 29,940
Total 2,263,590$ 2,303,667$ 2,689,361$ 2,942,046$
Expenditures by Program
Administration
24%
Community
Events
6%
Fountain
6%
Home Delivered
Meals
3%
Open Space
2%
Operations
53%
Sports Activities
2%
Volunteers
4%
Use of Funds -Community Services -By Program
Where does the money go?
Total Proposed Budget = $2,942,046
220
General Fund
Community Services Department
Variance Explanations:
Employment Taxes: Budget was increased due to an increase in worker’s compen-
sation rates.
Internal Service: The increase is from the newly created Information Technology
Replacement fund.
Capital Expenditures: Budget supplements were added for a new vehicle and UV
system for the splashpad in Fountain Park.
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 926,782$ 976,409$ 1,071,854$ 1,153,557$
Employment Taxes 38,037 41,651 46,370 58,824
Benefits 189,782 208,141 226,676 269,841
Dues & Memberships 6,726 9,045 7,160 7,224
Meetings and Training 7,981 10,053 18,665 19,650
Maintenance and Repair 181,623 146,401 172,973 183,819
Utilities 324,420 286,572 374,888 390,516
Contractual Services 385,613 410,268 526,122 521,615
Supplies 105,476 116,336 154,847 173,046
Equipment 47,386 31,548 9,700 9,700
Damages/Vandalism 1,983 2,729 2,100 2,100
Internal Service 47,781 41,456 53,006 67,154
Contingency - - 25,000 25,000
Capital Expenditures - 23,058 - 60,000
Total 2,263,590$ 2,303,667$ 2,689,361$ 2,942,046$
Expenditures by Category
Wages
41%
Employment
Taxes
2%
Benefits
9%
Maintenance and
Repair
6%
Utilities
13%
Contractual
Services
19%
Supplies
6%
Internal Service
2%
Capital
Expenditures
2%
Use of Funds -Community Services -By Category
Where does the money go?
Total Proposed Budget = $2,942,046
221
General Fund
Community Services Department
FY19-20 Department Accomplishments
Initiative Strategic Value
Continue Four Peaks Park Renovation Goal #1, Objective #3; Goal #3, Objective #2;
Goal #2, Objective #1
Evaluate Community Center space for most effi-
cient use Goal #1, Objective #3; Goal #3, Objective #2
Continue to increase the number of special
events Goal #1, Objective #3
Organize specialty youth programs Goal #3, Objective #2
Continue to participate in the Youth Coalition Goal #5, Objective #1
Continue to Support Youth Sports Club Goal #3, Objective #2
Expand the use of social media to promote ac-
tivities and events Goal #3, Objective #2
Initiative Strategic Value Estimated Cost/Funding
Source
Continue Four Peaks Park Ren-
ovation; complete new basket-
ball court
Goal #1, Objective #3; Goal #2,
Objective #1; Goal #3, Objective
#2
$150,000/CIP; in addition to
$85,000 AZSTA Grant fund-
ing and $85,000 CIP
Implement Community Ser-
vices Parks, Trails, and Recrea-
tion Master Plan
Goal #2, Objective #1; CS Vision
#2, Task #1a(v) $65,000/Development Fees
and General Fund
Enlist assistance from the
CSAC to spearhead efforts in
growing programs
Goal #1, Objective #3; CS Vision
#1, Task #5(c) $0
Enhance/re-establish Docent/
Volunteer training Goal #1, Objective #3; CS Vision
#3, Task #2(a) $0
Expand tournament and club
offerings (youth and adult) Goal #3, Objective #2; CS Vision
#2, Task#3(a-c)
To be Determined/General
Fund
Offer sensible evening and
weekend programs
Goal #3, Objective #2; CS Vision
#1, Task 2 and Vision #4, Task
#1(c)
To be Determined/General
Fund
Continue to expand the use of
social media to promote activi-
ties and events
Goal #3, Objective #2; CS Vision
#2, Task #2(b) and Vision #3,
Task #3(a)
To be Determined/General
Fund
FY20-21 Objectives
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues $ 359,714 $ 338,441 370,213$ 390,078$
Total Expenses 2,263,590 2,303,667 2,689,361 2,942,046
Total $ (1,903,876) $ (1,965,226) $ (2,319,148) $ (2,551,968)
Operating Results
222
General Fund
Community Services Department
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 731,358$ 772,989$ 838,149$ 905,424$
Salaries-Part Time 194,191 202,327 233,705 248,133
Overtime 1,233 1,092 - -
FICA 12,101 12,589 14,301 15,172
Medicare 13,176 13,790 15,707 16,894
Workers Compensation 11,935 14,529 15,638 23,530
Unemployment Insurance 825 744 725 3,228
Group Health Insurance 89,438 102,321 109,836 135,474
Group Dental Insurance 6,921 7,473 8,364 10,843
Group Vision Insurance 1,106 1,238 1,297 1,780
Disability Insurance 2,464 3,143 3,549 9,617
Retirement 80,571 84,116 92,195 99,597
Life Insurance 736 787 930 1,030
Bonus 1,572 1,415 1,595 1,600
Allowance/Stipend 6,975 7,650 8,910 9,900
Licenses/Filing Fees 2,136 2,714 2,240 2,240
Dues, Subscript & Publicat 4,590 6,332 4,920 4,984
Meetings & Training 7,786 9,683 18,090 19,075
Boards & Commissions 195 370 575 575
Building Maint/Repair 2,749 380 1,300 1,300
HVAC Repair 150 107 1,400 1,400
Plumbing Repair 2,118 528 2,700 2,700
Electrical Repair/Maint 20,650 16,846 5,950 5,950
Fire Protection Systems 1,221 1,221 2,440 2,440
Grounds Maint/Repair 12,534 40,592 27,600 28,300
Irrigation Repair 25,460 17,829 15,400 15,400
Backflow Testing & Maintenance 672 2,931 2,450 2,450
Storm Damage/Cleanup - 326 - -
Equipment Maint/Repair 20,465 16,194 31,790 31,790
Vehicle Maint/Repair 10,025 5,258 11,010 11,010
Office Equip Maint/ Repair 3,444 3,274 6,624 7,020
Other Maint/Repair 28,681 12,216 30,800 40,550
Striping 1,302 408 2,380 2,380
Sidewalk/Pathway Repair 8,857 - 6,575 6,575
Sign Repair & Replacement 5,369 6,094 6,850 6,850
Painting 5,978 2,144 1,804 1,804
Lighting Repair 31,947 20,052 15,900 15,900
Electricity Expense 196,266 181,196 230,642 234,940
Refuse/Recycling 5,124 4,904 6,380 6,380
Telecommunications 5,916 6,102 5,754 6,084
Water/Sewer 105,959 82,618 112,500 123,500
Gas & Oil 11,155 11,752 19,612 19,612
Professional Fees 24,758 23,860 58,740 33,740
Instructor Fees 36,499 39,244 48,165 49,341
Insurance Expense - - - 2,500
Rentals & Leases 31,264 36,416 54,677 42,061
Printing Expense 2,861 3,361 4,355 4,355
FY20-21 Proposed Budget
Summary of Expenditures
Community Services Department
223
General Fund
Community Services Department
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Expenditures
Community Services Department
General Fund-continued
Advertising/Signage 1,763$ 716$ 4,100$ 4,100$
Contractual Services 37,001 42,815 62,200 76,750
Constituent Communication 30,431 27,474 33,990 33,990
Bank/Merc Acct Fees 6,001 5,737 6,705 6,705
Community Contracts/Events 90,626 101,046 98,098 98,800
Landscape Contracts 116,316 120,529 145,009 159,190
ActiveNet Fees 8,095 9,069 10,083 10,083
Office Supplies 2,552 2,513 4,351 4,350
Cleaning/Janitorial Supplies 15,489 13,464 13,429 23,179
Safety Supplies 540 802 1,100 1,100
Operating Supplies 30,728 48,572 76,538 76,538
Food & Beverage Supplies 10,992 11,141 10,620 12,620
Program Materials 41,080 36,190 44,410 50,410
Uniforms 3,728 2,980 3,679 4,129
Postage & Delivery 368 661 720 720
Miscellaneous Expense - 13 - -
Small Tools 4,654 2,726 4,500 4,500
Hardware/Peripherals 1,317 3,775 - -
Furniture/Appliances 14,433 482 - -
Equipment 26,981 24,565 5,200 5,200
Damages/Vandalism 1,983 2,729 2,100 2,100
ISF-Copier Charges 1,962 2,385 1,922 1,922
ISF-Mail Service Charges 432 - - -
ISF-Vehicle Replacement Charge 38,509 39,070 50,961 44,658
ISF-Motor Pool Charges 52 - 122 387
ISF- Technology Replacement - - - 20,187
ISF-Telecom Charges 6,824 - - -
Contingency - - 25,000 25,000
Vehicles - - - 25,000
Furniture/Appliances - 23,058 - -
Park Improvements - - - 35,000
Total Community Services 2,263,590$ 2,303,667$ 2,689,361$ 2,942,046$
224
Community Services Division
Service Delivery Plan
The Community Services Division, through its administrative services, provides di-
rection to and clerical support for the Department by the Community Services Di-
rector and executive assistant and manages the Volunteer program.
General Fund
Community Services Department
Community Services Division
Administration
69%
Volunteers
31%
Use of Funds -Community Services -By Program
Where does the money go?
Total Proposed Budget = $340,968
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 185,182$ 188,705$ 234,329$ 233,924$
Volunteers 85,739 76,382 93,516 107,044
Total 270,921$ 265,087$ 327,845$ 340,968$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 181,643$ 183,922$ 208,053$ 223,349$
Employment Taxes 2,765 2,938 3,501 4,133
Benefits 50,868 45,177 52,534 67,890
Dues & Memberships 105 42 51 50
Meetings and Training 2,947 6,129 4,475 5,925
Maintenance and Repair 2,193 1,734 2,720 2,720
Utilities 1,061 869 600 600
Contractual Services 6,328 8,790 35,575 13,075
Supplies 18,210 11,915 16,761 16,760
Equipment/Improvements 39 50 - -
Internal Service 4,759 3,521 3,575 6,466
Total 270,918$ 265,087$ 327,845$ 340,968$
Expenditures by Category
225
General Fund
Community Services Department
Community Services Division
Performance Measures
Activities/Results
Quality
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Continue to serve as staff liaison to the two
advisory commissions. 18 18 18 18
Continue to support commission and Council
joint meetings. 2 1 1 1
Prepare/post commission meeting agendas
both pre and post meetings. 36 36 36 36
Prepare commission meeting minutes and
post approved meeting minutes 18 18 18 18
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Continue to provide support for various im-
provements to the parks. Yes Yes Yes Yes
Administer contracts for various capital pro-
jects. 2 2 3 3
Variance Explanations:
Benefits: Amounts were increased to include family coverage.
Contractual Services: FY19-20 included a budget supplement for a parks/
programs/facilities study.
Wages
66%Benefits
21%
Meetings and
Training
2%
Contractual
Services
4%Supplies
5%
Internal Service
2%
Use of Funds -Community Services -By Category
Where does the money go?
Total Proposed Budget = $340,968
226
General Fund
Community Services Department
Community Services Division
Productivity
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Monitor number of trail users 15,000+ 20,000+ 25,000+ 26,000+
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 131,836$ 137,989$ 197,793$ 223,349$
Overtime - 19 - -
Medicare 1,676 1,832 2,905 3,254
Workers Compensation 204 230 354 552
Unemployment Insurance 47 92 72 327
Group Health Insurance 20,852 15,280 22,958 36,241
Group Dental Insurance 1,658 1,186 1,846 2,937
Group Vision Insurance 280 191 280 468
Disability Insurance 404 534 826 2,371
Retirement 14,502 15,181 21,758 24,569
Life Insurance 134 133 216 254
Bonus 96 101 145 150
Allowance/Stipend - - 1,485 900
Dues, Subscript & Publicat 60 - 7 50
Meetings & Training 2,247 5,502 3,705 5,350
Boards & Commissions 195 370 575 575
Vehicle Maint/Repair 29 - 500 500
Office Equip Maint/Repair 2,164 1,651 2,220 2,220
Telecommunications 784 653 - -
Gas & Oil 279 216 600 600
Professional Fees - - 25,400 400
Insurance Expense - - - 2,500
Rentals & Leases 3,368 3,371 3,600 3,600
Printing Expense 470 170 75 75
Advertising/Signage - 167 200 200
Constituent Communication - - 678 1,500
Community Events - - 4,800 4,800
Office Supplies 467 683 1,090 1,100
Cleaning/Janitorial Supplies 13 - - -
Operating Supplies 14 - 860 860
Food & Beverage Supplies 15 115 7,500 7,500
Program Materials 16 - 6,800 6,800
Postage & Delivery 17 5 368 500
Hardware/Peripherals - 50 - -
ISF-Copier Charges 18 71 489 560
ISF-Mail Service Charges 19 - - -
ISF-Vehicle Replacement Charge 20 2,913 3,004 3,107
ISF-Motor Pool Charges - - 10 48
ISF-Technology Replacement - - - 2,751
ISF-Telecom Charges 478 - - -
Total Community Services 182,362$ 188,705$ 313,119$ 340,968$
FY20-21 Proposed Budget
Summary of Expenditures
Community Services Division
227
VOLUNTEER PROGRAM
Our Fountain Hills Volunteers believe that one of the defining characteristics of
our community is our resident’s commitment to service. This commitment is
demonstrated through the energy, skills, enthusiasm, vision, and support that
they bring to our Town.
Our Volunteers deliver meals to homebound residents with the Home Delivered
Meals program, and provide transportation for medical appointments for disabled
and/or over 65 year old residents with the Give a Lift program. They also take
part in assisting with our Special Events such as Turkey Trot, The Irish Fountain
Festival, and The Fountain Hills Arts & Craft Fairs... just to name a few.
In addition, our Fountain Hills Volunteers provide assistance to residents and visi-
tors at Town Hall and the Community Center reception desks. They lead instruc-
tion in our various Senior Service programs, provide trail maintenance through
the Trailblazer program, assist the Docent lead Art Walk program and provide
help and support during times of emergency with the Crisis Support Team. Many
of them also utilize their professional skills to assist with projects for the Develop-
ment Services and Administration departments.
General Fund
Community Services Department
Community Services Division
228
Community Center Division
Service Delivery Plan
The Community Center strives to enhance the quality of life of Fountain Hills resi-
dents by providing and maintaining a safe, available, and accessible facility that
will meet the needs of all residents.
General Fund
Community Services Department
Community Center Division
Variance Explanations:
Benefits: Amounts were increased to include family coverage.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Operations 240,316 274,785 286,623 314,486
Total 240,316$ 274,785$ 286,623$ 314,486$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 175,708$ 219,072$ 219,939$ 233,536$
Employment Taxes 9,505 13,116 12,306 15,255
Benefits 24,004 26,279 27,685 33,836
Dues & Memberships 902 2,246 852 852
Meetings and Training - - 2,000 2,000
Maintenance and Repair (83) 1,648 2,304 2,700
Utilities 1,138 1,848 2,064 2,064
Contractual Services 7,150 4,427 11,806 12,166
Supplies 1,930 2,597 3,600 3,600
Equipment 17,838 3,484 4,000 4,000
Internal Service 2,224 68 67 4,477
Total 240,316$ 274,785$ 286,623$ 314,486$
Expenditures by Category
229
General Fund
Community Services Department
Community Center Division
Wages
79%
Employment
Taxes
5%
Benefits
12%
Contractual
Services
4%
Use of Funds -Community Center -By Category
Where does the money go?
Total Proposed Budget = $314,486
Performance Measures
Productivity
Activities/Results
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
To attain a high overall satisfaction rating
(good or better) with quality on rental evalu-
ations
N/A N/A Good Good
To achieve a high return rate on rental sur-
veys
N/A
N/A
50%
50%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of bookings 4,295 4,350 4,415 4,415
Number of patrons served 81,826 84,000 85,260 85,260
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Net operating costs of facility per capita $9.82 $11.22 $11.71 $12.85
Quality
230
General Fund
Community Services Department
Community Center Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 104,990$ 116,613$ 124,935$ 126,535$
Salaries-Part Time 70,718 102,461 95,004 107,001
FICA 4,411 6,386 5,784 6,510
Medicare 2,556 3,182 3,197 3,406
Workers Compensation 2,368 3,347 3,134 4,493
Unemployment Insurance 169 200 191 846
Group Health Insurance 10,621 11,345 11,698 15,642
Group Dental Insurance 788 852 918 1,176
Group Vision Insurance 138 154 158 211
Disability Insurance 361 479 529 1,344
Retirement 11,549 12,827 13,743 13,919
Life Insurance 109 120 139 144
Bonus 439 426 500 500
Allowance/Stipend - 75 - 900
Licenses/Filing Fees 575 1,304 700 700
Dues, Subscript & Publicat 327 942 152 152
Meetings & Training - - 2,000 2,000
Office Equip Maint/ Repair (83) 1,245 2,304 2,700
Sign Repair & Replacement - 403 - -
Telecommunications 1,138 1,848 2,064 2,064
Professional Fees - - 300 300
Rentals & Leases 3,534 2,460 4,056 4,416
Printing Expense 62 - 130 130
Advertising/Signage 1,281 - 3,500 3,500
Constituent Communication - - 1,500 1,500
Bank/Merc Acct Fees 1,283 1,102 1,320 1,320
ActiveNet Fees 990 865 1,000 1,000
Office Supplies 264 214 450 450
Cleaning/Janitorial Supplies 42 58 - -
Operating Supplies 252 269 1,000 1,000
Food & Beverage Supplies 351 606 550 550
Program Materials 565 938 1,000 1,000
Uniforms 455 512 600 600
Small Tools 869 - - -
Hardware/Peripherals 754 347 - -
Furniture/Appliances 13,792 - - -
Equipment 2,424 3,137 4,000 4,000
ISF-Vehicle Replacement Charge 60 68 51 45
ISF-Motor Pool Charges - - 16 48
ISF-Technology Replacement - - - 4,384
ISF-Telecom Charges 2,164 - - -
Total Community Center 240,316$ 274,785$ 286,623$ 314,486$
FY20-21 Proposed Budget
Summary of Expenditures
Community Center
231
Parks Division
Service Delivery Plan
The Parks Division staff is dedicated to providing safe, clean and green parks that
will meet the intellectual, social, cultural, and leisure needs of all park patrons. The
Town’s park system has been developed to enhance the quality of life of Fountain
Hills residents with hiking trails and park facilities for youth and adult sports pro-
grams, youth and teen programs, special events, and facility rentals. Each year,
our experienced staff works to meet the goals through efficient park maintenance
and operations methods.
General Fund
Community Services Department
Parks Division
Variance Explanations:
Fountain Park: A budget supplement was added for an additional park operations
lead, including a vehicle and a new UV system for the splashpad.
Open Space/Trails: Budget was increased to include the new Adero Trailhead
costs.
Location Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Town Hall 83,229$ 94,394$ 99,632$ 103,761$
Avenue of the Fountains Plaza 84,162 71,319 124,060 126,709
Fountain Park 367,700 346,325 440,748 584,356
Golden Eagle Park 290,389 313,256 294,371 290,908
Four Peaks Park 113,522 135,288 128,329 134,407
Desert Vista Park 104,869 73,348 91,625 92,398
Open Space/Trails 11,172 12,300 45,330 58,910
Total 1,055,043$ 1,046,230$ 1,224,095$ 1,391,449$
Expenditures by Location
Town Hall
7%
Avenue of the
Fountains Plaza
9%
Fountain Park
42%
Golden Eagle
Park
21%
Four Peaks Park
10%
Desert Vista Park
7%
Open
Space/Trails
4%
Uses of Funds -Parks -By Location
Where does the money go?
Total Proposed Budget = $1,391,449
232
General Fund
Community Services Department
Parks Division
Variance Explanations:
Open Space: Budget was increased to include the new Adero Trailhead costs.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 83,229$ 94,394$ 99,632$ 103,761$
Fountain 150,662 121,176 173,217 175,515
Open Space 11,171 12,300 45,330 58,910
Operations 809,981 818,360 905,916 1,053,263
Total 1,055,043$ 1,046,230$ 1,224,095$ 1,391,449$
Expenditures by Program
Operations
76%
Fountain
13%
Administration
7%
Open Space
4%
Uses of Funds -Parks -By Program
Where does the money go?
Total Proposed Budget = $1,391,449
233
General Fund
Community Services Department
Parks Division
Variance Explanations:
Employment Taxes: Budget was increased due to an increase in worker’s compen-
sation rates.
Benefits: Amounts were increased to include family coverage.
Capital Expenditures: Budget supplements were added for a new vehicle and UV
system for the splashpad in Fountain Park.
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 233,687$ 249,974$ 262,047$ 309,312$
Employment Taxes 8,187 9,322 10,011 15,062
Benefits 69,204 74,905 77,547 102,887
Dues & Memberships 1,125 765 1,040 1,105
Meetings and Training 3,413 2,694 8,390 7,925
Maintenance and Repair 176,890 139,488 164,299 174,749
Utilities 317,089 277,813 366,584 382,212
Contractual Services 137,289 143,330 190,156 184,837
Supplies 45,972 63,822 89,507 99,707
Equipment 24,213 22,502 4,500 4,500
Damages/Vandalism 1,983 2,729 2,100 2,100
Internal Service 35,991 35,828 47,914 47,053
Capital Expenditures - 23,058 - 60,000
Total 1,055,043$ 1,046,230$ 1,224,095$ 1,391,449$
Expenditures by Category
Wages
25%
Benefits
7%
Maintenance and
Repair
13%
Utilities
28%
Contractual
Services
13%
Supplies
7%
Internal Service
3%
Capital
Expenditures
Uses of Funds -Parks -By Category
Where does the money go?
Total Proposed Budget = $1,391,449
234
General Fund
Community Services Department
Parks Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 232,572$ 248,919$ 262,047$ 309,312$
Overtime 1,115 1,052 - -
Medicare 3,306 3,510 3,855 4,556
Workers Compensation 4,728 5,696 6,032 9,854
Unemployment Insurance 153 116 124 652
Group Health Insurance 36,262 39,422 40,054 55,727
Group Dental Insurance 2,518 2,790 2,973 4,094
Group Vision Insurance 416 442 446 602
Disability Insurance 809 1,034 1,110 3,288
Retirement 25,706 27,405 28,824 34,023
Life Insurance 240 259 290 353
Bonus 254 254 250 300
Allowance/Stipend 3,000 3,300 3,600 4,500
Licenses/Filing Fees 795 550 590 590
Dues, Subscript & Publicat 330 215 450 515
Meetings & Training 3,413 2,694 8,390 7,925
Building Main/Repair 2,749 380 1,300 1,300
HVAC Repair 150 107 1,400 1,400
Plumbing Repair 2,118 528 2,700 2,700
Electrical Repair/Maint 20,650 16,846 5,950 5,950
Fire Protection Systems 1,221 1,221 2,440 2,440
Grounds Maint/Repair 12,534 40,592 27,600 28,300
Irrigation Repair 25,460 17,829 15,400 15,400
Backflow Testing & Maintenance 672 2,931 2,450 2,450
Storm Damage Cleanup - 326 - -
Equipment Maint/Repair 20,465 16,194 30,290 30,290
Vehicle Maint/Repair 8,906 3,893 10,510 10,510
Other Maint/Repair 28,681 12,216 30,800 40,550
Striping 1,302 408 2,380 2,380
Sidewalk/Pathway Repair 8,857 - 6,575 6,575
Sign Repair & Replacement 5,199 3,821 6,800 6,800
Painting 5,978 2,144 1,804 1,804
Lighting Repair 31,947 20,052 15,900 15,900
Electricity Expense 196,266 181,196 230,642 234,940
Refuse/Recycling 4,920 4,904 6,380 6,380
Telecommunications 2,869 2,807 2,850 3,180
Water/Sewer 105,959 82,618 112,500 123,500
Gas & Oil 7,075 6,288 14,212 14,212
Professional Fees 10,765 8,499 13,900 13,900
Rentals & Leases 6,445 10,172 20,380 7,380
Printing Expense 1,937 2,965 2,900 2,900
Contractual Services - - 6,500 -
Bank/Merc Acct Fees 1,112 626 772 772
Community Events 66 - - -
FY20-21 Proposed Budget
Summary of Expenditures
Parks
235
General Fund
Community Services Department
Parks Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Expenditures
Parks
General Fund-continued
Landscape Contracts 116,316$ 120,529$ 145,009$ 159,190$
ActiveNet Fees 649 539 695 695
Office Supplies 262 - 100 100
Cleaning/Janitorial Supplies 15,405 13,332 13,279 23,029
Safety Supplies 540 802 1,100 1,100
Operating Supplies 27,701 47,644 72,353 72,353
Food & Beverage Supplies - 464 120 120
Program Materials 117 - 300 300
Uniforms 1,921 1,578 2,250 2,700
Postage & Delivery 25 2 5 5
Small Tools 3,758 2,726 4,500 4,500
Hardware/Peripherals 46 186 - -
Furniture/Appliances (245) - - -
Equipment 20,653 19,591 - -
Damages/Vandalism 1,983 2,729 2,100 2,100
ISF-Copier Charges 399 138 315 315
ISF-Mail Service Charges 1 - - -
ISF-Vehicle Replacement Charge 35,114 35,691 47,599 41,234
ISF-Motor Pool Charges - - - -
ISF-Technology Replacement 478 - - 5,504
ISF-Telecom Charges - - - -
Vehicles - - - 25,000
Furniture/Equipment - 23,058 - -
Park Improvements - - - 35,000
Total Parks 1,055,043$ 1,046,230$ 1,224,095$ 1,391,449$
236
General Fund
Community Services Department
Parks Division
Performance Measures
Quality
Productivity
Activities/Results
Fountain Hills Recreation Statistics:
119 Acres of Developed Parks
822 Acres of Mountain Preserve Park
8 Acres of Botanical Garden Preserve
83.2 Acres of Lake Overlook Trail Preserve
7.7 Miles of Preserve Trails
8.7 Miles of Urban Trails (FIT)
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Restrooms serviced and cleaned 365 days 365 days 365 days 365 days
Ramadas cleaned and serviced 365 365 365 365
Trails maintained and ready for use daily 365 365 365 365
Trailhead promotions with brochures, maps
and Town website 365 365 365 365
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Net expenditures for park operation per
capita* $39.70 $38.88 $45.93 $52.60
Park rental/revenue 319/55,691 325/60,000 325/60,000 325/60,000
Fountain Hills Hiking Trail visitors 50,000+ 55,000+ 55,000+ 55,000+
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Maintain a high overall satisfaction rating
(good or better) of maintenance/operations Good Good Good Good
Number of Special Events hosted in parks 35 35 35 35
Number of Tournaments 11 8 8 11
Appearance/availability Good Good Good Good
237
Recreation Division
Service Delivery Plan
The Recreation Division strives to enhance the quality of life for Fountain Hills resi-
dents by providing recreation services that will meet the intellectual, social, cultur-
al, and leisure needs of all residents. Program activities include: special interest
classes, youth and adult sports programs, youth and teen programs, special
events, and facility rentals.
General Fund
Community Services Department
Recreation Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 259,539$ 292,817$ 363,640$ 370,601$
Community Events 165,799 175,152 175,873 189,575
Special Interest Programs 16,087 16,093 15,878 15,878
Sports Activities 39,293 38,611 52,520 52,520
Youth & Teen Programs 20,927 23,314 29,940 29,940
Total 501,645$ 545,987$ 637,851$ 658,514$
Expenditures by Program
Administration
56%
Community
Events
29%
Special Interest
Programs
2%
Sports Activities
8%
Youth & Teen
Programs
5%
Use of Funds -Recreation -By Program
Where does the money go?
Total Proposed Budget = $658,514
238
General Fund
Community Services Department
Recreation Division
Variance Explanations:
Supplies: Budget supplement was added to additional Turkey Trot shirts due to
increased registrations.
Internal Service: The increase is from the newly created Information Technology
Replacement fund.
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 199,012$ 223,837$ 257,987$ 261,933$
Employment Taxes 10,677 11,957 14,409 17,731
Benefits 35,480 42,093 48,917 43,478
Dues & Memberships 3,373 4,542 4,567 4,567
Meetings and Training 1,597 1,230 3,600 3,600
Maintenance and Repair 1,260 2,777 1,500 1,500
Utilities 5,131 6,042 5,640 5,640
Contractual Services 203,684 215,257 237,094 242,796
Supplies 35,609 34,198 37,754 45,754
Equipment 2,811 2,084 - -
Internal Service 3,011 1,970 1,383 6,515
Contingency - - 25,000 25,000
Total 501,645$ 545,987$ 637,851$ 658,514$
Expenditures by Category
Wages
43%
Employment
Taxes
3%Benefits
8%
Contractual
Services
42%
Contingency
4%
Use of Funds -Recreation -By Category
Where does the money go?
Total Proposed Budget = $658,514
239
General Fund
Community Services Department
Recreation Division
Activities/Results
Performance Measures
Quality
1Does not include participations at special events or teen drop in programs
2 Volunteer hours are estimated
3 Population based on U.S. Census 2016 estimate
Productivity
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
To attain a High overall satisfaction rating
(good or better) with the quality of Town rec-
reation programs in post-program evalua-
tions
88% % 92% %
To achieve a high return rate on recreation
program surveys 38% % 40% %
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of individual program participants1 2,737 2,766 2,850 2,900
Number of team sport participants 345 315 600 650
Number of teen trip/teen activity participants 378 492 500 550
Number of volunteer hours in support of
Town recreation programs2 826 1120 1,000 1,050
Number of youth sport, Boys and Girls Club,
and FHUSD facility bookings 1,397 1,771 1,700 1,750
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Net operating costs of recreation programs
per capita3 $9.89 $10.34 $11.20 $11.76
240
General Fund
Community Services Department
Recreation Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 143,140$ 167,021$ 183,971$ 186,328$
Salaries-Part Time 55,754 56,796 74,016 75,605
Overtime 118 20 - -
FICA 3,481 3,536 4,506 4,600
Medicare 2,909 3,221 3,787 3,842
Workers Compensation 4,006 4,998 5,878 8,322
Unemployment Insurance 281 201 238 967
Group Health Insurance 15,054 19,467 22,681 15,642
Group Dental Insurance 1,112 1,329 1,580 1,657
Group Vision Insurance 186 218 237 343
Disability Insurance 493 641 779 1,978
Retirement 15,745 17,433 20,236 20,497
Life Insurance 141 161 204 211
Bonus 423 369 500 450
Allowance/Stipend 2,325 2,475 2,700 2,700
Licenses/Filing Fees 454 398 400 400
Dues, Subscript & Publicat 2,919 4,144 4,167 4,167
Meetings & Training 1,597 1,230 3,600 3,600
Equipment Maint/Repair - - 1,500 1,500
Vehicle Maint/Repair 1,090 1,366 - -
Sign Repair & Replacement 170 1,411 - -
Refuse/Recycling 204 - - -
Telecommunications 1,126 794 840 840
Gas & Oil 3,801 5,248 4,800 4,800
Professional Fees 13,161 14,294 17,880 17,880
Instructor Fees 36,499 38,604 46,800 46,800
Rentals & Leases 17,792 19,122 26,485 26,485
Printing Expense 312 156 1,100 1,100
Advertising/Signage 482 421 400 400
Contractual Services 14,700 15,450 16,800 21,800
Constituent Communication 24,340 22,514 26,700 26,700
Bank/Merc Acct Fees 2,912 3,179 3,423 3,423
Community Events 90,561 97,690 93,298 94,000
ActiveNet Fees 2,925 3,827 4,208 4,208
Office Supplies 259 208 700 700
Operating Supplies 34 - - -
Food & Beverage Supplies 1,656 2,304 550 2,550
Program Materials 32,309 30,776 35,595 41,595
Uniforms 1,352 890 829 829
Postage & Delivery - 19 80 80
Small Tools 27 - - -
Hardware/Peripherals 450 247 - -
Furniture/Appliances 777 - - -
Equipment 1,557 1,837 - -
ISF-Copier Charges 1,168 1,763 1,047 1,047
ISF-Mail Service Charges 69 - - -
ISF-Vehicle Replacement Charge 286 207 256 227
ISF-Motor Pool Charges 52 - 80 243
ISF-Technology Replacement - - - 4,998
ISF-Telecom Charges 1,436 - - -
Contingency - - 25,000 25,000
Total Recreation 501,645$ 545,985$ 637,851$ 658,514$
FY20-21 Proposed Budget
Summary of Expenditures
Recreation
241
Senior Services Division
Service Delivery Plan
Provide meeting space to members for programs and presentations. Coordinate
meeting schedule with support groups and other social services for the communi-
ty. Provide a mobility medical equipment loaner program to Town residents. Deliv-
er a quality noon-time meal to Town residents who require assistance in obtaining
nutritional meals.
General Fund
Community Services Department
Senior Services Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Home Delivered Meals 45,606 50,023 67,010 85,433
Operations 150,059 121,559 145,937 151,196
Total 195,665$ 171,582$ 212,947$ 236,629$
Expenditures by Program
Operations
64%
Home Delivered
Meals
36%
Use of Funds -Senior Services-By Program
Where does the money go?
Total Proposed Budget = $236,629
Variance Explanations:
Home Delivered Meals: Budget was increased to allow for more meals.
242
General Fund
Community Services Department
Senior Services Division
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 136,731$ 99,605$ 123,828$ 125,427$
Employment Taxes 6,903 4,319 6,143 6,643
Benefits 10,226 19,688 19,993 21,750
Dues & Memberships 1,221 1,451 650 650
Meetings and Training 25 - 200 200
Maintenance and Repair 1,364 755 2,150 2,150
Contractual Services 31,162 38,464 51,491 68,741
Supplies 3,755 3,804 7,225 7,225
Equipment 2,483 3,428 1,200 1,200
Internal Service 1,795 68 67 2,643
Total 195,665$ 171,582$ 212,947$ 236,629$
Expenditures by Category
Wages
77%
Employment
Taxes
4%
Benefits
13%
Maintenance and
Repair
2%Supplies
4%
Use of Funds -Senior Services-By Category
Where does the money go?
Total Proposed Budget = $236,629
Variance Explanations:
Contractual Services: Budget was increased to allow for more meals.
243
General Fund
Community Services Department
Senior Services Division
Performance Measures
Quality
Productivity
Activities/Results
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of members 1,254 1,312 1,350 1,375
Maintain a high overall satisfaction rating
(good or better) of meal quality Good Good Good Good
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of attendees to senior programs
And presentations 22,314 20,902 21,000 22,000
Number of days per year meals delivered 365 365 365 365
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Number of senior programs offered 63 63 65 65
Number of special guest speaker presenta-
tions offered 37 36 35 36
Number of socialization activities/special
events offered 6 6 6 6
Number of support groups & social services
offered 15 15 15 14
Number of meals delivered annually 3,093 3,562 4,500 4,800
Number of clients participating in HDM pro-
gram 38 46 60 65
Number of pieces of medical equipment
loaned out N/A 128 140 150
244
General Fund
Community Services Department
Senior Services Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Salaries-Full Time 69,013$ 56,537$ 59,143$ 59,900$
Salaries-Part Time 67,718 43,070 64,685 65,527
FICA 4,208 2,668 4,011 4,062
Medicare 1,995 1,364 1,811 1,836
Workers Compensation 550 174 221 309
Unemployment Insurance 150 113 100 436
Group Health Insurance 861 11,014 10,983 12,222
Group Dental Insurance 419 886 932 979
Group Vision Insurance 11 156 156 156
Disability Insurance 224 239 250 636
Retirement 7,592 6,219 6,506 6,589
Life Insurance 60 60 66 68
Bonus 309 213 200 200
Allowance/Stipend 750 900 900 900
Licenses/Filing Fees 312 462 550 550
Dues, Subscript & Publicat 909 989 100 100
Meetings & Training 25 - 200 200
Office Equip Maint/Repair 1,364 379 - -
Office Equip Maint/ Repair - - 2,100 2,100
Sign Repair & Replacement - 376 50 50
Professional Fees 816 1,062 1,260 1,260
Instructor Fees - 640 1,365 2,541
Rentals & Leases 125 1,291 156 180
Printing Expense 80 70 150 150
Advertising/Signage - 128 - -
Contractual Services 22,301 27,365 38,900 54,950
Constituent Communication 3,616 3,239 4,290 4,290
Bank/Merc Acct Fees 694 831 1,190 1,190
ActiveNet Fees 3,530 3,838 4,180 4,180
Office Supplies 1,079 1,281 2,000 2,000
Cleaning/Janitorial Supplies - 65 150 150
Operating Supplies 391 659 2,325 2,325
Food & Beverage Supplies 1,565 1,259 1,900 1,900
Program Materials 719 345 715 715
Postage & Delivery - 194 135 135
Hardware/Peripherals 27 2,946 - -
Furniture/Appliances 109 482 - -
Equipment 2,347 - 1,200 1,200
ISF-Mail Service Charges 182 - - -
ISF-Vehicle Replacement Charge 60 68 51 45
ISF-Motor Pool Charges - - 16 48
ISF-Technology Replacement - - - 2,550
ISF-Telecom Charges 1,554 - - -
Total Senior Services 195,665$ 171,582$ 212,947$ 236,629$
FY20-21 Proposed Budget
Summary of Expenditures
Senior Services
245
Law Enforcement
General Fund
Law Enforcement Department
246
LAW ENFORCEMENT
Department Overview
The Maricopa County Sheriff’s Office 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 Coun-
ty and to other criminal justice agencies.
Under the command of Captain Larry Kratzer, twenty-two deputies are assigned to
the Town of Fountain Hills. Of these, twenty deputies and six sergeants are as-
signed to patrol. In addition, one deputy is assigned as the School Resource Of-
ficer and one deputy is assigned as the Community Liaison to address quality of
life issues, court security, and administrative duties. Additionally, there are three
detectives assigned, one detective supervisor sergeant, one administrative ser-
geant, one Commander (Captain), one Deputy Commander (Lieutenant), and one
administrative assistant.
Mission Statement
The Maricopa County Sheriff’s Office (MCSO) proudly provides contractual law en-
forcement services to the Town of Fountain Hills by enforcing State and local laws,
selective Town Ordinances and deterring criminal activity. MCSO will protect life
and property, investigate criminal activity, and will work in partnership with the
Town Council, staff, community leaders, and residents to resolve issues and con-
cerns.
MCSO is dedicated to providing these services to the residents of Fountain Hills
and the general public in a respectful, courteous, and professional manner and is
supportive of the community-based policing principles.
Additionally, all sworn personnel will meet and stay current with established State
training as delineated by Arizona Peace Officer Standards and Training Board (AZ
POST) and the Maricopa County Sheriff’s Office as a means of reducing liability.
General Fund
Law Enforcement Department
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 3,768,356$ 4,153,699$ 4,785,920$ 5,029,469$
Animal Control 24,319 - - -
Total 3,792,675$ 4,153,699$ 4,785,920$ 5,029,469$
Expenditures by Program
247
General Fund
Law Enforcement Department
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Dues & Memberships 1,295$ 1,295$ 1,296$ 1,296$
Contractual Services 3,769,827 4,152,404 4,774,584 5,018,133
Supplies 652 - 40 40
Damages/Vandalism - - 10,000 10,000
Internal Service 3,500 - - -
Capital Expenditures 17,401 - - -
Total 3,792,675$ 4,153,699$ 4,785,920$ 5,029,469$
Expenditures by Category
Contractual
Services
100%
Use of Funds -Law Enforcement -By Category
Where does the money go?
Total Proposed Budget = $5,029,469
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues $ 37,680 $ - -$ -$
Total Expenses 3,792,675 4,153,699 4,785,920 5,029,469
Total $ (3,754,995) $ (4,153,699) $ (4,785,920) $ (5,029,469)
Operating Results
248
General Fund
Law Enforcement Department
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Dues, Subscript & Publicat 1,295$ 1,295$ 1,296$ 1,296$
Printing Expense - - 700 700
Advertising/Signage 809 - - -
Intergovt Agreements 19,464 - - -
Contractual Services - - 10,000 10,000
Bank/Merc Acct Fees 305 - - -
Law Patrol 3,715,447 4,090,928 4,675,701 4,918,265
Jail Fees 33,802 41,778 67,500 67,500
Animal Control - 19,698 20,683 21,668
Office Supplies - - 40 40
Program Materials 652 - - -
Rewards Program - - 10,000 10,000
ISF-Copier Charges 362 - - -
ISF-Mail Service Charges 3,138 - - -
Furniture/Equipment 17,401 - - -
Total Law Enforcement 3,792,675$ 4,153,699$ 4,785,920$ 5,029,469$
FY20-21 Proposed Budget
Summary of Expenditures
Law Enforcement
249
Fire & Emergency Medical
General Fund
Fire & Emergency Medical Department
250
FIRE & EMERGENCY MEDICAL
Mission Statement
The mission of the Fire Department is to protect the safety and quality of life of
residents, visitors and businesses in Fountain Hills. This mission is achieved by a
commitment to exceptional service delivery in fire suppression, emergency medi-
cine and rescue, as well as a proactive approach to fire prevention and public safe-
ty education.
Department Overview
Fire protection and Emergency Medical Service (EMS) are provided by a public/
private partnership between the Town and Rural Metro Corporation. The Town
owns the equipment and facilities and Rural Metro supplies the personnel through
a contract.
The Fire Department is responsible for EMS delivery and fire suppression within
the Town limits. The Fire Department is also responsible for fire 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 Man-
ager 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.
General Fund
Fire & Emergency Medical Department
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 176,043$ 180,801$ 189,232$ 196,244$
Operations 3,690,352 3,712,040 3,832,068 4,001,086
Total 3,866,395$ 3,892,841$ 4,021,300$ 4,197,330$
Expenditures by Program
Operations
95%
Administration
5%
Use of Funds -Fire & Emergency Medical -By Program
Where does the money go?
Total Proposed Budget = $4,197,330
251
General Fund
Fire & Emergency Medical Department
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Dues & Memberships 3,959$ 3,256$ 3,360$ 3,360$
Meeting & Training - - 2,200 2,200
Maintenance and Repair 46,257 45,287 55,250 55,250
Utilities 21,691 33,989 35,820 35,820
Contractual Services 3,512,228 3,617,499 3,725,736 3,837,638
Supplies 7,641 6,635 11,975 11,975
Equipment 27,265 12,510 16,500 16,500
Internal Service 247,354 173,665 170,459 234,587
Total 3,866,395$ 3,892,841$ 4,021,300$ 4,197,330$
Expenditures by Category
Contractual
Services
94%
Internal Service
6%
Uses of Funds -Fire & Emergency Medical -By Category
Where does the money go?
Total Proposed Budget = $4,197,330
Variance Explanations:
Internal Service: The increase is from the newly created Information Technology
Replacement fund.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues $ 111,344 $ 110,947 124,495$ 130,713$
Total Expenses 3,866,395 3,892,841 4,021,300 4,197,330
Total $ (3,755,051) $ (3,781,894) $ (3,896,805) $ (4,066,617)
Operating Results
252
General Fund
Fire & Emergency Medical Department
FY19-20 Department Accomplishments
FY19-20 Objectives
Initiative Strategic Value
Updated Emergency Operations Plan approved by
Council N/A
Call volume is balancing out between stations and re-
sponse times are improving N/A
Old Fire Station #2 was sold. Proceeds to CIP Fund. N/A
Initiative Strategic Value Estimated Cost/Funding
Source
Continue to improve response times N/A $0
Develop a Continuity of Operations Plan
(COOP) N/A $0
Replace extrication equipment N/A $55,000/Facilities Replacement
Fund
Activities/Results
Performance Measures
Quality
Productivity
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Complete Annual Minimum Company Stand-
ards Training 100% 100% 100% 100%
Emergency Response Times (5 Minutes) 86% 88% 90% 90%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Child Safety Seat Checks 84 58 40 60
Public Education Activities 83 133 90 100
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Fire Prevention Inspections 841 823 800 780
Plan Reviews 193 216 185 185
253
General Fund
Fire & Emergency Medical Department
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
General Fund
Dues, Subscript & Publicat 3,959$ 3,256$ 3,360$ 3,360$
Meetings & Training - - 2,200 2,200
Building Maint/Repair 1,081 708 - -
Plumbing Repair 374 609 - -
Fire Protection Systems 814 814 - -
Grounds Maint/Repar - 120 - -
Backflow Testing & Maintenance - - 150 150
Equipment Maint/Repair 9,234 11,031 14,050 14,050
Vehicle Maint/Repair 34,542 31,636 40,900 40,900
Office Equip Maint/ Repair - - 150 150
Sign Repair & Replacement 192 370 - -
Lighting Repair 19 - - -
Electricity Expense - 1,228 3,000 3,000
Refuse/Recycling - - 1,080 1,080
Telecommunications - 4,935 5,040 5,040
Water/Sewer - 1,521 1,500 1,500
Gas & Oil 21,691 26,305 25,200 25,200
Professional Fees 304 864 640 640
Printing Expense 274 163 900 900
Intergovt Agreements 2,004 2,320 2,500 2,750
Contractual Services 3,508,053 3,613,295 3,721,696 3,833,348
Bank/Merc Acct Fees 4 1 - -
Landscape Contracts 1,589 856 - -
Office Supplies - 21 550 550
Cleaning/Janitorial Supplies - - 50 50
Operating Supplies 3,473 4,452 6,760 6,760
Food & Beverage Supplies 2 146 - -
Program Materials 711 1,047 1,000 1,000
Uniforms 3,456 940 3,600 3,600
Postage - 29 15 15
Small Tools 5,776 5,659 6,500 6,500
Hardware/Peripherals 413 838 - -
Furniture/Appliances 651 - - -
Equipment 20,425 6,013 10,000 10,000
ISF-Copier Charges 292 160 269 269
ISF-Mail Service Charges 27 - - -
ISF-Vehicle Replacement Charge 238,102 173,504 170,190 232,651
ISF-Vehicle Replacement Charge - - - 1,667
ISF-Telecom Charges 8,933 - - -
Total Fire & Emergency Medical 3,866,395$ 3,892,841$ 4,021,300$ 4,197,330$
FY20-21 Proposed Budget
Summary of Expenditures
Fire & Emergency Medical
254
General Fund
Fire & Emergency Medical Department
255
Special Revenue Funds
Streets Fund (HURF)
Downtown Strategy Fund
Economic Development Fund
Tourism Fund
Special Revenue Fund
Public Art Fund
Court Enhancement Fund
Environmental Fund
Cottonwoods Maint. Dist. Fund
Special Revenue Funds
256
Streets Fund
Service Delivery Plan
The Streets Division is responsible for the maintenance of traffic signals; regulato-
ry signs; median landscape maintenance; storm debris clean up; street sweeping;
street-related emergency responses; vehicle maintenance; contract administration
as well as minor asphalt, curb and sidewalk repairs. The Streets (HURF) Fund,
which includes a portion of Vehicle License Taxes (VLT) and transfers from the
Capital Projects Fund, pays for Streets personnel and contract work for street re-
pair.
Streets Fund (HURF)
Public Works Department
Streets Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 314,509$ 432,605$ 529,357$ 537,228$
Open Space 255,891 279,629 430,379 409,323
Pavement Management 1,748,607 3,647,368 4,012,909 3,950,165
Street Signs 46,003 163,443 153,220 156,631
Traffic Signals 188,049 - - -
Vehicle Maintenance 58,888 40,929 68,197 67,475
Total 2,611,947$ 4,563,974$ 5,194,062$ 5,120,822$
Expenditures by Program
Pavement
Management
79%
Administration
10%
Open Space
8%Street Signs
3%
Use of Funds -Streets -By Program
Where does the money go?
Total Proposed Budget = $5,120,822
257
Streets Fund (HURF)
Public Works Department
Streets Division
Variance Explanations:
Employment Taxes: Budget was increased due to an increase in worker’s compen-
sation rates.
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 277,807$ 318,141$ 396,049$ 411,565$
Employment Taxes 15,872 20,687 27,965 38,321
Benefits 74,524 82,964 112,380 111,280
Dues & Memberships 2,003 2,726 8,750 11,750
Meetings and Training 300 410 - -
Maintenance and Repair 1,748,410 3,631,774 3,716,365 3,621,185
Utilities 104,491 94,505 145,086 140,446
Contractual Services 302,896 307,105 436,552 451,296
Supplies 10,197 14,811 20,701 22,421
Equipment 13,731 15,130 14,500 12,750
Damages/Vandalism 2,280 6,975 40,000 40,000
Internal Service 34,501 32,119 54,769 59,808
Contingency - - 200,000 200,000
Capital Expenditures 24,935 36,627 20,945 -
Total 2,611,947$ 4,563,974$ 5,194,062$ 5,120,822$
Expenditures by Category
Maintenance and
Repair
73%
Contractual
Services
10%
Wages
8%
Contingency
4%
Utilities
3%Benefits
2%
Use of Funds -Streets -By Category
Where does the money go?
Total Proposed Budget = $5,120,822
258
Streets Fund (HURF)
Public Works Department
Streets Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
Streets Fund
Salaries-Full Time 263,018$ 299,697$ 389,325$ 404,754$
Overtime 3,022 6,909 - -
On Call Pay 11,767 11,536 6,724 6,811
Medicare 3,840 4,398 5,761 5,984
Workers Compensation 11,860 16,144 22,057 31,682
Unemployment Insurance 171 145 147 655
Group Health Insurance 38,752 42,065 60,189 55,008
Group Dental Insurance 2,589 2,993 4,572 4,342
Group Vision Insurance 424 491 766 672
Disability Insurance 1,083 1,138 1,673 4,331
Retirement 30,559 34,876 43,541 45,262
Life Insurance 271 299 437 463
Bonus 246 203 302 302
Allowance/Stipend 600 900 900 900
Licenses/Filing Fees 434 382 - -
Dues, Subscript & Publicat 1,569 2,344 8,750 11,750
Meetings & Training 300 410 - -
Building Maint/Repair 21 1,811 15,000 15,000
HVAC Repair 310 80 - -
Plumbing Repair 43 - - -
Electrical Repair/Maint 1,130 - 3,000 3,000
Fire Protection Systems 509 509 2,000 2,000
Grounds Maint/Repair 14,406 127 50,000 50,000
Irrigation Repair 1,993 3,367 2,500 5,000
Backflow Testing & Maintenance 1,451 1,889 6,110 6,110
Drainage Maint/Repair 2,757 - 10,000 10,000
Storm Damage Cleanup - 14,307 - -
Equipment Maint/Repair 1,647 704 19,300 11,300
Traffic Signal Maint/Repair - 2,889 - -
Vehicle Maint/Repair 7,170 12,014 22,625 14,225
Office Equip Maint/ Repair - - 750 750
Other Maint/Repair 3,336 3,730 1,800 1,800
Road Repair - 5,188 - -
Striping 12,326 20,047 50,000 100,000
Sidewalk/Pathway Repair 48,900 54,364 70,000 70,000
Other Road Related Repair - 3,178 - -
Sign Repair & Replacement 14,483 96,923 32,000 32,000
Pavement Management 1,530,595 3,409,880 3,431,280 3,300,000
Painting - 763 - -
Lighting Repair 107,333 - - -
Electricity Expense 30,996 30,596 33,620 28,620
Refuse/Recycling 3,316 2,042 16,200 16,200
Telecommunications 3,703 4,689 4,956 5,016
Water/Sewer 57,564 42,779 75,910 76,210
Gas & Oil 8,913 14,400 14,400 14,400
Auditing Expense 8,530 9,694 11,460 11,460
FY20-21 Proposed Budget
Summary of Expenditures
Streets Fund
259
Streets Fund (HURF)
Public Works Department
Streets Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
FY20-21 Proposed Budget
Summary of Expenditures
Streets Fund
Professional Fees 3,966$ 10,687$ 30,600$ 37,100$
Legal Fees 39,003 19,607 54,000 70,200
Insurance Expense 80,398 82,851 104,392 89,036
Rentals & Leases 1,304 384 - 2,400
Printing Expense 81 - - -
Advertising/signage 45 - - -
Contractual Services 34,560 1,076 13,500 18,500
Landscape Contracts 135,009 142,706 175,000 175,000
Traffic Signals - 40,100 47,600 47,600
Office Supplies 34 675 2,075 2,075
Cleaning/Janitorial Supplies 291 389 500 500
Safety Supplies 1,440 852 150 1,020
Operating Supplies 6,123 9,870 15,600 16,450
Food & Beverage Supplies 752 1,079 500 500
Program Materials - 139 - -
Uniforms 1,161 1,807 1,876 1,876
Postage & Delivery 156 - - -
Miscellaneous Expense 241 - - -
Small Tools 1,048 1,964 5,250 5,250
Software - - 7,500 7,500
Hardware/Peripherals 6,606 3,400 1,750 -
Equipment 6,076 9,766 - -
Damages/Vandalism 2,280 6,976 40,000 40,000
ISF-Copier Charges 1 15 5 5
ISF-Mail Service Charges - - - -
ISF-Vehicle Replacement Charge 31,450 32,079 54,748 54,205
ISF-Motor Pool Charges 20 25 16 48
ISF-Technology Replacement - - - 5,550
ISF-Telecom Charges 3,030 - - -
Contingency - - 200,000 200,000
Furniture/Equipment 24,935 36,627 20,945 -
Total Streets 2,611,947$ 4,563,974$ 5,194,062$ 5,120,822$
260
Streets Fund (HURF)
Public Works Department
Streets Division
Performance Measures
Activities/Results
Quality
Productivity
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Pothole repair requests completed within two
business days. 95% 95% 100% 100%
FY16-17
Actual FY17-18
Actual FY18-19
Estimate FY19-20
Target
Total residential lane miles 265 265 265 265
Total arterial lane miles 79 79 79 79
Number of vehicles in fleet 40 40 45 45
Acreage of medians maintained 56 56 56 56
Number of Adopt-a-Street active participants 60 60 32 40
FY16-17
Actual FY17-18
Actual FY18-19
Estimate FY19-20
Target
Net Expenditures per capita $106.69 $186.42 $212.16 $209.17
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues $ 3,460,862 $ 3,741,862 3,526,902$ 3,704,526$
Total Expenses 2,611,947 4,563,974 5,194,062 5,120,822
Total $ 848,915 $ (822,112) $ (1,667,160) $ (1,416,296)
Operating Results
261
Excise Tax Funds
Administration Department
The Town originally established an Excise Tax/Downtown Fund on August 3, 2000
for the purpose of improving the downtown area and spur economic activity. This
fund had been funded through a dedicated portion of the Town’s local sales tax
(0.1% of 2.9%).
On April 18, 2013, the Town Council established an additional fund by splitting the
original Excise Tax/Downtown Fund into two separate funds:
Downtown Strategy Fund (original Excise Tax/Downtown Fund)
Economic Development Fund (new)
Both funds were originally funded through the dedicated 0.1% of local sales tax
with a 60/40 split—60% of sales tax revenues would be allocated to the new Eco-
nomic Development Fund and 40% of sales tax revenues would be allocated to the
Downtown Strategy Fund. The residual fund balance of the Excise Tax/Downtown
Fund as of June 30, 2013, was included with any new revenue in the Downtown
Strategy Fund to be used towards Town Center infrastructure improvement and
development. In January 2015, the percentage was changed to 80/20, respective-
ly. The Economic Development Fund is now funded with 80% of the 0.1% local
sales tax and will be available for any economic development purpose.
262
Downtown Strategy Fund
Service Delivery Plan
The Downtown Strategy Fund was established to provide resources for enhance-
ment to the downtown area through capital and economic development expendi-
tures to enhance the downtown’s economic base.
Downtown Strategy Fund
Administration Department
Economic Development Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 56,044$ 38,204$ 46,400$ 38,400$
Total 56,044$ 38,204$ 46,400$ 38,400$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Maintenance and Repair 12,981$ 1,079$ 8,000$ -$
Contractual Services 43,063 37,125 38,400 38,400
Total 56,044$ 38,204$ 46,400$ 38,400$
Expenditures by Category
Contractual
Services
100%
Use of Funds -Downtown Strategy -By Category
Where does the money go?
Total Proposed Budget = $38,400
Variance Explanations:
Maintenance and Repair: FY19-20 included a budget transfer to purchase new
banners on the Avenue of the Fountains.
263
Downtown Strategy Fund
Administration Department
Economic Development Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
Downtown Strategy Fund
Sign Repair & Replacement 12,981$ 1,079$ 8,000$ -$
Management Fees 313 381 400 400
Advertising/Signage 29 - - -
Holiday Lighting 42,721 36,744 38,000 38,000
Total Downtown Strategy
Fund 56,044$ 38,204$ 46,400$ 38,400$
FY20-21 Proposed Budget
Summary of Expenditures
Downtown Strategy Fund
264
Economic Development Fund
Service Delivery Plan
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 com-
munity 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 resi-
dents 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 reve-
nues are generated and the economic base expands, revenues are available for
basic services such as parks, recreation and roadway improvements.
Economic Development Fund
Administration Department
Economic Development Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 183,332$ 224,053$ 285,482$ 241,270$
Total 183,332$ 224,053$ 285,482$ 241,270$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 85,749$ 151,288$ 208,941$ 164,790$
Employment Taxes 1,372 2,549 3,481 3,026
Benefits 20,098 30,012 41,867 44,765
Dues & Memberships 8,968 10,293 9,504 5,624
Meetings & Training 3,539 2,809 6,320 6,320
Contractual Services 63,125 26,907 15,100 15,100
Supplies 52 139 200 200
Internal Service 429 56 69 1,445
Total 183,332$ 224,053$ 285,482$ 241,270$
Expenditures by Category
Variance Explanations:
Wages: The decrease is from personnel allocation changes.
265
Economic Development Fund
Administration Department
Economic Development Division
Activities/Results
Performance Measures
Wages
69%
Benefits
20%
Dues &
Memberships
2%
Meetings &
Training
3%
Contractual
Services
6%
Use of Funds -Economic Development -By Category
Where does the money go?
Total Proposed Budget = $241,270
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues 318,430$ 354,913$ 328,111$ 348,744$
Total Expenses 183,332 224,053 285,482 241,270
Total $ 135,098 $ 130,860 $ 42,629 $ 107,474
Operating Results
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Facilitate and/or re-
cruit new base sec-
tor employment op-
portunities
30 jobs
$1M CAPEX
25 jobs
$1.5M
CAPEX
50 jobs
$15M CAPEX
25 jobs
$1.5M
CAPEX
Facilitate retention
or expansion of tar-
geted existing busi-
nesses
15 jobs 62 jobs
$100K
CAPEX
0 jobs
$0 CAPEX 30 jobs
$1M CAPEX
Support and struc-
ture assistance for
entrepreneurial
growth
2 through
Arizona
Business
Advisors
2 through
Arizona
Business
Advisors
1 through
Arizona
Business
Advisors
2 through
Arizona
Business
Advisors
266
Economic Development Fund
Administration Department
Economic Development Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
Economic Development Fund
Salaries-Full Time 85,749$ 151,288$ 208,941$ 164,790$
Medicare 1,213 2,181 3,056 2,456
Workers Compensation 134 274 375 407
Unemployment Insurance 24 94 50 163
Group Health Insurance 8,548 10,723 14,535 18,332
Group Dental Insurance 614 790 1,121 1,469
Group Vision Insurance 124 156 211 235
Disability Insurance 340 536 884 1,750
Retirement 9,433 16,073 22,983 18,127
Life Insurance 89 133 233 187
Bonus 51 101 100 75
Allowance/Stipend 900 1,500 1,800 4,590
Dues, Subscript & Publicat 8,968 10,293 9,504 5,624
Meetings & Training 3,539 2,809 6,320 6,320
Printing Expense - 153 100 100
Advertising/Signage 475 - - -
Marketing 62,650 26,754 15,000 15,000
Office Supplies 52 118 200 200
Operating Supplies - 18 - -
Postage & Delivery - 3 - -
ISF-Copier Charges 109 40 69 69
ISF-Vehicle Replacement Charge 81 16 - -
ISF-Technology Replacement - - - 1,376
ISF-Telecom Charges 239 - - -
Total Economic
Development Fund 183,332$ 224,053$ 285,482$ 241,270$
FY20-21 Proposed Budget
Summary of Expenditures
Economic Development Fund
267
Tourism Fund
Administration Department
Economic Development Division
Tourism Fund
Service Delivery Plan
Implement a comprehensive tourism program as outlined in the Town’s Economic
Development Plan. Provide a mix of marketing tools, with an emphasis on digital
methods, to promote Town programs, amenities, and special events. Maintain the
tourism website and provide timely analytic updates. Establish and maintain Foun-
tain Hills as a Destination Marketing Organization with the Arizona Office of Tour-
ism. Research grant opportunities, specific to Proposition 302 funding dispersed
through the Arizona Office of Tourism, and apply annually.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Tourism 206,513$ 235,302$ 259,123$ 208,266$
Total 206,513$ 235,302$ 259,123$ 208,266$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 49,343$ 51,718$ 54,241$ 44,344$
Employment Taxes 812 857 942 827
Benefits 12,511 12,962 13,433 12,913
Dues & Memberships 8,583 4,442 8,384 8,383
Meetings & Training 1,108 202 3,501 3,500
Utilities 506 532 481 552
Contractual Services 121,916 150,908 167,641 126,706
Supplies 8,327 12,226 7,882 7,880
Equipment/Improvement 919 80 1,000 1,000
Internal Service 2,488 1,375 1,618 2,161
Total 206,513$ 235,302$ 259,123$ 208,266$
Expenditures by Category
Variance Explanations:
Contractual Services: The decreased amount is the result of uncertainty of the es-
timated grants for next year.
268
Tourism Fund
Administration Department
Economic Development Division
Quality
Productivity
Performance Measures
FY16-17
Actual FY17-18
Actual FY18-19
Estimate FY19-20
Target
Average annual website views 30,000 91,000 95,000 100,000
Average monthly social media reach 20,000 21,000 40,000 50,000
Social Media Followers (Facebook) 4570 4,700 5,426 6,000
Support overall quality of visitor experience
while in Fountain Hills via visitor surveys Good Good Good Good
FY16-17
Actual FY17-18
Actual FY18-19
Target FY19-20
Target
Number of special events supported 22 25 27 27
Reach/ Maintain status of Destination Mar-
keting Organization as determined by the
Arizona Office of Tourism standards Maintain Maintain Maintain Maintain
FY16-17
Actual FY17-18
Estimate FY18-19
Target FY19-20
Target
Total distribution of collateral (includes Visi-
tor/ Dining Guides) 30,000
28,000 38,000 45,000
Percentage of in/out of county distribution 55/45 45/55 45/55 45/55
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues 75,737$ 73,996$ 90,181$ 50,180$
Total Expenses 206,513 235,302 259,123 208,266
Total $ (130,776) $ (161,306) $ (168,942) $ (158,086)
Operating Results
Contractual
Services
63%
Wages
23%
Benefits
6%
Dues &
Memberships
4%
Supplies
4%
Use of Funds -Tourism -By Category
Where does the money go?
Total Proposed Budget = $208,266
269
Tourism Fund
Administration Department
Economic Development Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
Tourism Fund
Salaries-Full Time 49,343$ 51,718$ 54,241$ 44,344$
Medicare 712 745 801 655
Workers Compensation 78 91 119 118
Unemployment Insurance 22 21 22 54
Group Health Insurance 5,538 5,723 5,778 6,111
Group Dental Insurance 413 432 461 490
Group Vision Insurance 72 78 80 78
Disability Insurance 162 215 230 470
Retirement 5,434 5,689 5,968 4,878
Life Insurance 51 54 61 51
Bonus 46 51 45 25
Allowance/Stipend 795 720 810 810
Licenses/Filing Fees - 585 - -
Dues, Subscript & Publicat 8,583 3,857 8,384 8,383
Meetings & Training 1,108 203 3,501 3,500
Telecommunications 506 532 481 552
Professional Fees 33,563 37,600 66,142 51,683
Rentals & Leases 3,250 - 3,550 3,550
Printing Expense 4,100 - - -
Advertising/Signage 80,104 111,944 96,448 69,973
Constituent Communication 897 1,364 1,501 1,500
Bank/Merc Acct Fees 2 - - -
Office Supplies 567 415 701 700
Food & Beverage Supplies - - 500 500
Program Materials 7,476 10,474 4,086 4,086
Uniforms 156 290 1,000 1,000
Postage & Delivery 128 1,047 1,595 1,594
Software - 3 - -
Hardware/Peripherals 919 77 - -
Equipment - - 1,000 1,000
ISF-Copier Charges 1,409 1,227 1,401 1,400
ISF-Mail Service Charges 774 - - -
ISF-Vehicle Replacement Charge 66 147 165 146
ISF-Motor Pool Charges - - 52 156
ISF-Technology Replacement - - - 459
ISF-Telecom Charges 239 - - -
Total Tourism Fund 206,513$ 235,302$ 259,123$ 208,266$
FY20-21 Proposed Budget
Summary of Expenditures
Tourism Fund
270
Tourism Fund
Administration Department
Economic Development Division
GRANT TITLE: Proposition 302 Grant for Tourism—Arizona Office of
Tourism
GRANT NUMBER: G5201
GRANT AMOUNT AWARDED: $25,000
TOWN’S MATCH AMOUNT: $ 0
TOTAL ESTIMATED PROJECT COST: $25,000
GRANT DESCRIPTION/SCOPE:
Marketing grant through the Arizona Office of Tourism.
TIMEFRAME: FY20-21
GRANT JUSTIFICATION:
Grant funding not requiring any Town matching funds.
FUNDING PRIORITY: High - Leverage Local Funds
271
Tourism Fund
Administration Department
Economic Development Division
GRANT TITLE: Proposition 202 Grant for Tourism—Salt River Pima
Indian Community
GRANT NUMBER: G5202
GRANT AMOUNT AWARDED: $20,000
TOWN’S MATCH AMOUNT: $ 0
TOTAL ESTIMATED PROJECT COST: $20,000
GRANT DESCRIPTION/SCOPE:
Marketing grant through Salt River Pima Indian Community for Special Events Support.
TIMEFRAME: FY20-21
GRANT JUSTIFICATION:
Grant funding not requiring any Town matching funds.
FUNDING PRIORITY: High - Leverage Local Funds
272
Tourism Fund
Administration Department
Economic Development Division
PROJECT TITLE: Proposition 202 Grant for Tourism—Fort McDowell
GRANT NUMBER: G5204
GRANT AMOUNT AWARDED: $5,000
TOWN’S MATCH AMOUNT: $ 0
TOTAL ESTIMATED PROJECT COST: $5,000
PROJECT DESCRIPTION/SCOPE:
Fort McDowell grant for marketing the area and golfing activities.
TIMEFRAME: FY20-21
PROJECT JUSTIFICATION:
Grant funding not requiring any Town matching funds.
FUNDING PRIORITY: High - Leverage Local Funds
273
Special Revenue Fund
Administration Department
Finance Division
Special Revenue Fund
Service Delivery Plan
The Special Revenue Fund was established as a segregated fund for grant monies,
both anticipated and unanticipated. Any monies received may have a matching ex-
penditure associated with it. If grants require a Town match, those monies are
transferred into this fund. Anticipated grants received on annual basis include
Proposition 202 funds and LTAF II funds.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 157,946$ 157,946$ 1,662,525$ 1,338,500$
Total 157,946$ 157,946$ 1,662,525$ 1,338,500$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Contractual Services 56,000$ 55,000$ 127,000$ 275,500$
Equipment/Improvements - - - -
Contingency - - 1,230,525 1,063,000
Capital Expenditures 101,946 36,211 305,000 -
Total 157,946$ 91,211$ 1,662,525$ 1,338,500$
Expenditures by Category
Contingency
79%
Contractual
Services
21%
Use of Funds -Special Revenue -By Category
Where does the money go?
Total Proposed Budget = $1,338,500
274
Special Revenue Fund
Administration Department
Finance Division
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues 157,946$ 91,211$ 1,582,525$ 1,308,800$
Total Expenses 157,946 91,211 1,662,525 1,338,500
Total $ - $ - $ (80,000) $ (29,700)
Operating Results
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
Special Revenue Fund
Professional Fes -$ -$ -$ 148,500$
Advertising/Signage - - 2,000 2,000
Intergovt Agreements 56,000 55,000 125,000 125,000
Contingency - - 1,230,525 1,063,000
Park Improvements - - 240,000 -
Other Infrastructure 101,946 36,211 65,000 -
Total Special Revenue Fund 157,946$ 91,211$ 1,662,525$ 1,338,500$
FY20-21 Proposed Budget
Summary of Expenditures
Special Revenue Fund
*Negative amounts represent matching funds transferred in from other funds.
275
Special Revenue Fund
Administration Department
Finance Division
PROJECT TITLE: Active Transportation Master Plan Grant
GRANT NUMBER: G3205
GRANTING AGENCY: Federal Transportation Alternatives grant, selected
through the Maricopa Association of Governments
GRANT AMOUNT AWARDED: $118,800
TOWN’S MATCH AMOUNT: $ 29,700
TOTAL ESTIMATED PROJECT COST: $148,500
PROJECT DESCRIPTION/SCOPE:
Prepare a Town-wide, prioritized Master Plan for sidewalks, trails, and bikeways.
This document will provide the basis for future Town/developer/grant design and
construction projects. This Master Plan is primarily funded by a Federal Transpor-
tation Alternatives grant, selected through the Maricopa Association of Govern-
ments.
TIMEFRAME: FY20-21
PROJECT JUSTIFICATION:
The Town has never yet had a Council-approved, long-range Master Plan to locate
and prioritize active transportation projects.
FUNDING PRIORITY: High - Leverage Local Funds
276
Public Art Fund
Community Services Department
Recreation Division
Service Delivery Plan
The Public Art Fund was established to accumulate funds to manage, maintain,
and protect the art collection of the Town. Contributions are received from proper-
ty developers, the public, and transfers from the Town. These funds are used to
procure additional art, maintain existing pieces, and provide insurance against
damage.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 29,234$ 22,191$ 139,340$ 144,649$
Total 29,234$ 22,191$ 139,340$ 144,649$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Maintenance & Repair 14,216$ 11,319$ 26,294$ 31,000$
Contractual Services 11,378 11,472 13,046 13,649
Damages/Vandalism 3,640 - - -
Contingency - - 100,000 100,000
Total 29,234$ 22,791$ 139,340$ 144,649$
Expenditures by Category
Public Art Fund
277
Public Art Fund
Community Services Department
Recreation Division
Contingency
70%Maintenance &
Repair
21%
Contractual
Services
9%
Use of Funds -Environmental -By Category
Where does the money go?
Total Proposed Budget = $144,649
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues 73,309$ 9,653$ 100,240$ 100,240$
Total Expenses 29,234 22,791 139,340 144,649
Total $ 44,075 $ (13,138) $ (39,100) $ (44,409)
Operating Results
278
Court Enhancement Fund
Service Delivery Plan
Pursuant to local ordinance and Arizona Revised Statutes, the Court collects mon-
ies deposited into the local Court Enhancement Fund (CCEF) and Judicial Court En-
hancement Fund (JCEF) to increase the effectiveness of Fountain Hills Municipal
Court. Pursuant to Town Resolution 2000-03A, Court Enhancement Funds shall be
used to offset the costs of computer software, personnel, equipment and supplies
needed to increase the effectiveness of Court case management. Pursuant to
A.R.S. §12-113(B), Judicial Court Enhancement Funds, “shall be used according to
plans approved by the Supreme Court to train court personnel, improve, maintain
and enhance the ability to collect and manage monies assessed or received by the
courts, including restitution, child support, fines and civil penalties, to improve
court automation, to improve case processing or the administration of justice and
for probation services.” The monies collected into these funds are to be used to
supplement the Court’s annual appropriations and shall not be used solely to fund
Court operations. Both funds are maintained as separate accounts within the Town
and any balance remaining in such accounts at the end of the fiscal year shall car-
ry over into the subsequent fiscal year.
Court Enhancement Fund
Municipal Court Department
Court Operations Division
Variance Explanations:
Capital Expenditures: FY19-20 included a budget supplement for security updates
for the Court.
Variance Explanations:
Court Enhancement: FY19-20 included a budget supplement for security updates
for the Court.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Court Enhancement 5,547$ 1,690$ 124,800$ 24,800$
Judicial Court Enhancement - - 30,000 -
Total 5,547$ 1,690$ 154,800$ 24,800$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Dues & Memberships -$ -$ 1,500$ 1,500$
Meetings & Training 2,478 - 2,500 2,500
Maintenance & Repair - - 500 500
Contractual Services - - 4,800 4,800
Equipment/Improvements 3,069 1,690 15,500 15,500
Capital Expenditures - - 130,000 -
Total 5,547$ 1,690$ 154,800$ 24,800$
Expenditures by Category
279
Court Enhancement Fund
Municipal Court Department
Court Operations Division
Equipment/Improvements
63%
Contractual
Services
19%
Meetings &
Training
10%
Dues &
Memberships
6%Maintenance &
Repair
2%
Use of Funds -Court Enhancement -By Category
Where does the money go?
Total Proposed Budget = $24,800
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
Court Enhancement Fund
Dues, Subscript & Publicat -$ -$ 1,500$ 1,500$
Meetings & Training 2,478 - 2,500 2,500
Sign Repair & Replacement - - 500 500
Rentals & Leases - - 2,800 2,800
Printing Expense - - 2,000 2,000
Small Tools - 218 - -
Hardware/Peripherals - 1,472 5,500 5,500
Furniture/Appliances 3,069 - 10,000 10,000
Computer Hardware - - 130,000 -
Total Court Enhancement Fund 5,547$ 1,690$ 154,800$ 24,800$
FY20-21 Proposed Budget
Summary of Expenditures
Court Enhancement Fund
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues 29,850$ 11,019$ 149,840$ 49,900$
Total Expenses 5,547 1,690 154,800 24,800
Total $ 24,303 $ 9,329 $ (4,960) $ 25,100
Operating Results
280
Environmental Fund
Public Works Department
Environmental Division
Environmental Fund
Service Delivery Plan
The Environment Fund was established to help offset the costs of stormwater
management and air quality permit requirements as well as other environmental
programs. These programs include, but are not limited to, stormwater and air
quality programs, public outreach, permit fees, wash maintenance, ADWR dam in-
spection and maintenance, street sweeping, storm drain cleaning. The Environ-
mental Division provides environmental regulatory compliance oversight to Foun-
tain Hills operations and facilities and the management of the EPA’s Stormwater
Pollution Prevention Plan (SWPPP), Phase II Permit. This management includes
oversight of staff training, field inspections, implementing the best management
practices outlined in the permit, and drafting and submitting the annual reports
required by the Arizona Department of Environmental Quality. This permit is a
State-mandated, unfunded requirement.
The Environmental Division is also responsible for coordinating recycling programs,
establishing energy efficiency activities and helping promote and implement sus-
tainable activities within the Town. This Division maintains environmental permits
and files for the Town of Fountain Hills and is funded by the previously collected
environmental fee and transfers from the General Fund.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 530,655$ 501,718$ 735,255$ 666,904$
Total 530,655$ 501,718$ 735,255$ 666,904$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Wages 18,731$ 18,731$ 32,605$ 33,022$
Employment Taxes 644 644 1,363 1,752
Benefits 3,739 3,739 6,334 6,786
Dues & Memberships 8,000 8,000 11,215 11,215
Meetings and Training - - 300 300
Maintenance & Repair 295,610 295,610 495,400 475,400
Utilities 750 750 - -
Contractual Services 202,812 202,812 185,945 135,945
Supplies 330 330 2,000 2,000
Internal Service 39 39 93 484
Total 530,655$ 530,655$ 735,255$ 666,904$
Expenditures by Category
Variance Explanations:
Contractual Services: Amounts were eliminated related to the billing of the envi-
ronmental fee.
281
Environmental Fund
Public Works Department
Environmental Division
Maintenance &
Repair
73%
Contractual
Services
20%
Wages
5%
Dues &
Memberships
2%
Use of Funds -Environmental -By Category
Where does the money go?
Total Proposed Budget = $666,904
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues 496,212$ 502,924$ 494,376$ 2,400$
Total Expenses 530,655 530,655 735,255 666,904
Total $ (34,443) $ (27,731) $ (240,879) $ (664,504)
Operating Results
282
Environmental Fund
Public Works Department
Environmental Division
Quality
Performance Measures
Activities/Results
Productivity
*Friends of the Library event
FY17-18
Actual FY18-19
Actual FY19-20-
Estimate
FY20-
21
Target
Percentage of residential sweeping com-
pleted within specified cycle* 100% 100% 100% 100%
Percentage of arterial sweeping com-
pleted within specified cycle* 100% 100% 100% 100%
Completion of Annual permit re-
quirements 100% 100% 100% 100%
FY17-18
Actual FY18-19
Actual FY19-20
Estimate
FY20-
21
Target
Total curb miles on sweeping schedule 316 360.4 360.4 360.4
Total lane miles swept annually 2,682 3,063.8 3063.8 3,063.8
Acres of Town-owned washes main-
tained 65 65 49.5 65
Number of paper shedding events held* 2 2 1 2
Number of electronics recycling events
held 1 1 0 1
Number of household hazardous waste
events held 0 1 1 1
FY17-18
Actual FY18-19
Actual FY19-20
Estimate FY20-21
Target
Expenditure of street sweeping $65,127 $71,860.22 $75,000 $75,000
Expenditure per curb mile of streets swept $24.28 $24,45 $24.48 $24.48
283
Environmental Fund
Public Works Department
Environmental Division
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
Environmental Fund
Salaries-Full Time 18,731$ 19,430$ 32,605$ 33,022$
Medicare 262 268 473 479
Workers Compensation 375 438 880 1,230
Unemployment Insurance 6 6 10 43
Group Health Insurance 1,447 1,448 2,340 2,521
Group Dental Insurance 107 108 184 192
Group Health Vision 19 19 31 31
Disability Insurance 74 81 138 351
Retirement 2,061 2,137 3,586 3,633
Life Insurance 19 20 36 38
Bonus 13 - 19 20
Licenses/Filing Fees 5,000 6,160 7,715 7,715
Dues, Subscript & Publicat 3,000 3,500 3,500 3,500
Meetings & Training - - 300 300
Grounds Maint/Repair - - 5,000 5,000
Wash Maintenance 152,549 - 210,000 210,000
Dam Inspection and Maint 19,070 13,400 20,400 20,400
Drainage Maint/Repair 111,485 68,416 180,000 160,000
Storm Damage Cleanup 12,506 265,340 80,000 80,000
Refuse/Recycling 750 - - -
Professional Fees 47,289 43,428 50,000 -
Advertising/Signage 189 - - -
Contractual Services 115,978 77,356 135,920 135,920
Bank/Merc Acct Fees 51 74 25 25
Community Events 39,305 - - -
Program Materials 330 36 2,000 2,000
ISF-Copier Charges 35 13 30 30
ISF-Vehicle Replacement Charge - 40 48 42
ISF-Motor Pool Charges 4 - 15 45
ISF-Technology Replacement - - - 367
Total Environmental Fund 530,655$ 501,718$ 735,255$ 666,904$
FY20-21 Proposed Budget
Summary of Expenditures
Environmental Fund
284
Cottonwoods Maintenance District Fund
Administration Department
Finance Division
The Cottonwoods Maintenance District was formed by the Town Council in June
1999 for the purpose of improving the common areas of the Cottonwoods subdivi-
sion. The Town Council serves as the governing Board for the District. The Mainte-
nance District provides for the maintenance of the common area, which is per-
formed by the Town of Fountain Hills. The cost is repaid through an annual proper-
ty tax assessment per property owner levied by the Town and collected by Mari-
copa County. The estimated levy for FY20-21 is $114.52 which includes the annual
contract cost for landscaping as well as establishing a reserve amount for future
exterior wall maintenance.
COTTONWOODS MAINTENANCE DISTRICT
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Revenues
Property Tax 5,471$ 6,749$ 6,643$ 6,643$
Interest Income 197 414 72 72
Total Revenues 5,668$ 7,163$ 6,715$ 6,715$
Expenditures
Grounds Maint/Repair (4,500)$ (4,500)$ (4,851)$ (4,851)$
Advertising/Signage (195) - (250) (250)
Postage/Mailing (1) (30) - (30)
Total Expenditures (4,696)$ (4,530)$ (5,101)$ (5,131)$
Cottonwoods Maintenance District Fund
285
Cottonwoods Maintenance District Fund
Administration Department
Finance Division
FY19-20 FY20-21
1.-$ -$
2.
-$
3.Property tax levy amounts
A. Primary property taxes -$ -$
B. Secondary property taxes 6,643 6,643
C.Total property tax levy amounts 6,643$ 6,643$
4.Property taxes collected*
A. Primary property taxes
(1) Current year's levy -$
(2) Prior years’ levies -
(3) Total primary property taxes -
B. Secondary property taxes
(1) Current year's levy 6,643
(2) Prior years’ levies -
(3) Total secondary property taxes 6,643
C. Total property taxes collected 6,643$
5.Property tax rates
A. Town tax rate
(1) Primary property tax rate -$ -$
(2) Secondary property tax rate 114.5172 114.5172
(3) Total town tax rate 114.5172$ 114.5172$
*Includes actual property taxes collected as of the date the proposed
budget was prepared, plus estimated property tax collections for the
remainder of the fiscal year.
Cottonwoods Maintenance District
Summary of Tax Levy and Tax Rate Information
Fiscal Year 20-21
Maximum allowable primary property
tax levy. A.R.S. §42-17051(A)
Amount received from primary property
taxation in the current year in excess
of the sum of that year's maximum
allowable primary property tax levy.
286
Debt Service Funds
General Obligation
Eagle Mountain Community
Facilities District
Municipal Property Corporation
Debt Service Funds
287
Debt Service Funds
The Debt Service Funds provide for the payment of interest, principal, and related
costs on General Obligation (GO) bonds (both the Town of Fountain Hills and the
Eagle Mountain Community Facilities District) and Municipal Property Corporation
(MPC) Revenue bonds.
Debt Service Funds
Outstanding Debt
The Schedule below includes an itemization of the outstanding debt as of
June 30, 2021, after the scheduled principal and interest payments due July 1,
2021.
Outstanding Debt Schedule
Bond Purpose Date of Interest Date of Original Principal Principal Outstanding
Type of Issue Bond Issue Rate Maturity Amount Amount Retired Principal
GO
Road
Construction 12/18/2014
2.00-
3.00 7/1/2020 7,565,000 7,565,000 -
Total GO 7,565,000 7,565,000 -
Rev Refunding 6/4/2015 1.62 7/1/2020 1,880,000 1,880,000 -
Total Rev 1,880,000 1,880,000 -
GO Eagle Mtn 6/4/2015 1.76 7/1/2021 2,300,000 1,900,000 400,000
Total GO - Eagle Mtn 2,300,000 1,900,000 400,000
Grand Total 11,745,000$ 11,345,000$ 400,000$
288
General Obligation Bond Fund
Voter-approved General Obligation bonds issued by the Town are repaid by collect-
ing a secondary property tax. This secondary property tax levy is based on the to-
tal amount required for the annual principal and interest payments (with adjust-
ments 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 FY21.
General Obligation Bond Fund
Administration Department
Finance Division
GENERAL OBLIGATION DEBT SERVICE
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Revenues
Secondary Property Tax 1,909,924$ 2,011,867$ 1,674,486$ -$
Interest Income 8,495 18,703 1,200 1,200
Total Revenues 1,918,419$ 2,030,570$ 1,675,686$ 1,200$
Expenditures
Principal Payments (1,980,000)$ (1,880,000)$ (1,615,000)$ -$
Interest Payments (140,950) (92,250) (48,450) -
Administrative/Trustee Fees (600) (600) (350) (350)
Total Expenditures (2,121,550)$ (1,972,850)$ (1,663,800)$ (350)$
289
General Obligation Bond Fund
Administration Department
Finance Division
Legal Debt Margin Information
The Total Net Debt Applicable to Limit comes from the Report of Bonded Indebted-
ness and is related to those issues noted by the appropriate % debt limit.
20% limit - GO bonds for projects involving water, sewer, artificial lighting, parks,
open space, public safety, law enforcement, fire 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.
FY17-18 FY18-19 FY19-20 FY20-21
6% Debt Limit
Debt limit 31,468,771$ 32,385,629$ 33,951,090$ 35,683,229$
Total applicable to limit - - - -
Legal debt margin 26,678,977$ 27,998,343$ 33,951,090$ 35,683,229$
Total net debt applicable to the limit
as a percentage of debt limit - - - -
20% Debt Limit
Debt limit 104,895,902$ 107,952,098$ 113,170,302$ 118,944,098$
Total applicable to limit 5,475,000 3,495,000 1,615,000 -
Legal debt margin 83,454,923$ 89,832,809$ 111,555,302$ 118,944,098$
Total net debt applicable to the limit
as a percentage of debt limit 5%3%1%-
Net Assessed Full Cash Value 524,479,512$ 539,760,488$ 565,851,508$ 594,720,491$
Town of Fountain Hills, Arizona
Legal Debt Margin Information
290
Eagle Mountain CFD Bond Fund
Administration Department
Finance Division
Eagle Mountain Community Facilities District (CFD) Bond Fund
There have been four bond issues (issued as General Obligation bonds) that were
approved for specific purposes:
The first two CFD bond issues in 1996 (refunded in 2005) were to ac-
quire certain public infrastructure benefiting the District, specifically a
sewer project, a storm water conveyance system project, the Eagle
Mountain Parkway Phase I project, and the Summer Hill Boulevard pro-
ject.
The third CFD bond issue, completed in 2005, refunded and defeased the
two 1996 issues.
The fourth issue refinanced the outstanding bonds in 2015 to reduce in-
terest 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 in-
terest earnings and allowing for delinquencies. The anticipated rate based on the
estimated assessed valuation of $32,058,853 (an increase of 5.1% from the prior
year) is $1.2477 per $100 of assessed valuation compared to $1.3541 in the prior
year.
EAGLE MOUNTAIN COMMUNITY FACILITIES DISTRICT DEBT SERVICE
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Revenues
Property Tax 378,872$ 370,686$ 413,043$ 400,001$
Interest Income 938 2,116 240 240
Total Revenues 379,810$ 372,802$ 413,283$ 400,241$
Expenditures
Advertising/Signage (170)$ (195)$ (200)$ (200)$
Principal Payments (375,000) (380,000) (395,000) (400,000)
Interest Payments (34,056) (27,529) (13,992) (7,040)
Total Expenditures (409,226)$ (407,724)$ (409,192)$ (407,240)$
291
Municipal Property Corporation (MPC) Bond Fund
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 outstand-
ing, 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.
Municipal Property Corp Bond Fund
Administration Department
Finance Division
MUNICIPAL PROPERTY CORPORATION DEBT SERVICE
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Revenues
Interest Income 2,315$ 3,811$ -$ -$
Transfer In 249,055 249,055 - -
Total Revenues 251,370$ 252,866$ -$ -$
Expenditures
License/Filing Fees (10)$ (10)$ (10)$ (10)$
Principal Payments (370,000) (360,000) (300,000) -
Interest Payments (22,680) (16,686) (4,860) -
Administrative/Trustee Fees (1,000) (1,000) (1,000) (1,000)
Total Expenditures (393,690)$ (377,696)$ (305,870)$ (1,010)$
292
293
Capital Projects Fund
Administration Department
Public Works Department
Community Services Department
Capital Projects Fund
294
Capital Improvement Program (CIP) Policy and Procedures
Objective
To provide a policy and procedures for the development, approval, and implemen-
tation of the Town of Fountain Hills’ five (5) year and twenty (20) year Capital Im-
provement Programs (CIP).
Scope
This policy applies to all projects undertaken by the Town of Fountain Hills that
meet the definition of a capital improvement project detailed in the definitions sec-
tion.
Policy
The purpose of the Capital Improvement Program is to provide an authoritative
decision-making process for the evaluation, selection, and multi-year scheduling of
public physical improvements based on a projection of available fiscal resources
and the community's priorities.
The objectives of the Program are to:
a) ensure the timely repair, replacement and expansion of the Town’s infra-
structure;
b) serve as a link in the Town’s planning between the Town’s Strategic Plan
and all subsidiary plans with a 5-20 year horizon and the annual budget
process with a one-year horizon;
c) maintain control over the Town’s long-term cash flow in relation to the
Town's financial capacity; and
d) ensure efficient, effective and coordinated capital improvement.
Definitions
The following words, when used in connection with this policy, shall have the fol-
lowing meanings:
CAPITAL IMPROVEMENT PROGRAM: A multi-year planning document that is the
product of a systematic evaluation of capital projects. This Program serves as a
guide for the efficient and effective construction and maintenance of public facili-
ties, outlining a detailed timeline and financing schedule of capital projects for a
five (5) year period of time and a summary schedule of capital projects for a twen-
ty (20) year period.
CAPITAL IMPROVEMENT PROJECT: A capital project is a heavy equipment acquisi-
tion, a computer/software systems acquisition, or a public improvement that in-
volves construction of new infrastructure, additions to existing structures, renova-
tion of existing structures, and major repairs to infrastructure of a comprehensive
and non-routine nature. A capital project is defined in financial terms as a project
with a projected final cost of at least $50,000 and is a non-recurring expense.
In addition, the capital asset(s) resulting from the project should have a useful life
of at least 10 years. Studies, design and engineering fees greater than $10,000
which are preparatory to a capital project with a projected final cost of at least
$50,000 should be included as part of the capital project cost.
Capital Projects Fund
Capital Improvement Program
Policy & Procedures
295
Capital Projects Fund
Capital Improvement Program
Policy & Procedures
INFRASTRUCTURE IMPROVEMENT PLAN (IIP): A written plan that individually or
collectively identifies each public service that is proposed to be the subject of a de-
velopment fee. The Town of Fountain Hills’ IIP is incorporated as part of the
Town’s CIP and follows the same timeline and procedure.
Process
A. Schedule: Annually, the CIP Coordinator and Finance Director will submit
a proposed CIP development calendar to the Town Manager for review.
Based on this calendar, the CIP Coordinator will initiate a request to the
management team for submission of updates, revisions and new projects for
the five (5) year Capital Improvement Program. A further, but less detailed,
review of the twenty (20) year Program will also be conducted.
B. Format: The management team will utilize the previous year's approved
CIP as a base for developing recommended additions, deletions, or changes
for incorporation in the updated CIP for the ensuing year. The management
team will utilize the standard format provided to submit new projects or
propose revisions to existing projects. All new projects will also include a
comprehensive estimate of the impact of the new project on the Town's an-
nual operating budget; e.g., salaries and benefits, supplies, utilities, fuel,
maintenance requirements, etc.
C. Finance Review: The Finance Director will assist the CIP Coordinator as
necessary in all facets of Capital Improvement Program development and
review including production of revenue estimates and estimated growth in
assessed valuation as well as overall financial analysis of the proposed pro-
gram. Additional assistance may be requested to help produce draft docu-
ments, etc.
D. Town Manager Review: The CIP Coordinator will provide a copy of the
proposed CIP document to the Finance Director and Town Manager for re-
view and comment prior to distribution of the CIP document to the Town
Council as part of the budget package.
E. Public Hearing: The proposed CIP will be considered at a public hearing
convened by the Town Council to accept comments and input from the pub-
lic on the content of the Program. Notice of said public hearing date, place,
and time will be made at least 60 days in advance of the scheduled hearing.
Copies of the proposed CIP will be made available to the public at least 30
days prior to the scheduled hearing date and at the hearing itself.
F. Town Council Approval: The final draft of the proposed CIP will be submit-
ted as an agenda item for formal approval by the Town Council at the first
Council Meeting in June.
G. Distribution: A copy of the approved CIP document will be published on
the Town’s website.
H. Implementation: Upon adoption of the CIP, projects included within the
applicable budget year may be implemented by the appropriate manage-
ment team member in compliance with the Town’s procurement policy, spe-
cial benefit district, or applicable procedure.
296
I. Amendments: The adopted CIP may be amended upon approval of the
Town Council. Examples of amendments include cost increases for approved
projects, the acceleration of projects to the applicable budget year from a
future year, and the addition of projects not previously included in the CIP.
An amendment to the CIP will be submitted to the Town Manager for ap-
proval. Upon approval, the amendment should be prepared as an agenda
item for formal approval by the Town Council at a regular or special session.
Upon approval, a copy of the amended CIP document will be published on
the Town’s website.
Procedure
A. Form: The form listed as Attachment A shall be utilized to request inclu-
sion of a project in the Capital Improvement Program.
B. Funding Prioritization: As part of the project submittal process, manage-
ment team members shall identify project priorities to help determine which
projects are recommended for inclusion in the five-year CIP.
The initial measure of the project’s priority is first established using the fol-
lowing factors:
HIGH
Project protects the health and safety of the Town, its residents, visi-
tors and employees
Project is mandated by Federal, State or local, regulations
Project is a high priority of the Town Council, based on the most cur-
rent Strategic Plan or other subsidiary plans. Project prevents irrepa-
rable damage to existing facilities
Project leverages local funding with other non-local funding sources
Project finishes a partially completed project
MEDIUM
Project maintains existing service levels
Project provides for the maintenance of existing systems and equip-
ment
Project results in increased efficiency
Project reduces operational costs
Project significantly reduces losses in revenue or provides for signifi-
cant increased revenues
LOW
Project provides an expanded level of service or new public facility
not included in the Town Council’s priorities
Project is deferrable
Project uses debt financing
Capital Projects Fund
Capital Improvement Program
Policy & Procedures
297
C. Funding Sources: The primary funding sources for the CIP are the Gen-
eral Fund, grants, development fees, excise taxes, HURF, bonded indebted-
ness, capital leases and Capital Projects funds. All potential projects must
identify the proposed sources of funding before submission of the CIP re-
quest. Projects that are funded by development fees must also identify the
relationship between the IIP project and the development fee from which it
is funded in the justification section of the CIP Form.
D. Project Schedule: Each Project Manager shall provide a preliminary
schedule which shall detail the various phases involved in the project and
their starting and ending dates. It is the responsibility of the Project Manag-
er to maintain this schedule or to provide schedule updates to the CIP Coor-
dinator on at least a quarterly basis.
Responsibility for Enforcement
The Town Manager, Finance Director and CIP Coordinator will be responsible for
ensuring that this policy is followed and/or updated as necessary.
Capital Projects Fund
Capital Improvement Program
Policy & Procedures
298
Capital Projects Fund
Capital Improvement Program
Policy & Procedures
Attachment A
299
Capital Projects Fund
Capital Projects Summary
PROPOSED CAPITAL PROJECTS
FY20-21 THROUGH FY24-25
PROJECTS BY YEAR
Project
No. Project Title
Prior
Years' Costs FY20-21 FY21-22 FY22-23 FY23-24 FY24-25
Five Year Total
(excludes Prior
Years' Costs)
Stormwater Management/Drainage Projects
D6047 Drainage-Miscellaneous 108,830$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 250,000$
D6057 Golden Eagle Impoundment Area Improvements 122,770 500,000 377,230 - - - 877,230
D6058 Panorama Drive Storm Drain Improvements 98,305 1,901,695 - - - - 1,901,695
D6059 Pollina Brantley Detention Basin - 100,000 - - - - 100,000
TOTAL 329,905$ 2,551,695$ 427,230$ 50,000$ 50,000$ 50,000$ 3,128,925$
Facilities Projects
F4035 HVAC Controllers Replacement - Community
Center -$ 70,000$ -$ -$ -$ -$ 70,000$
F4036 Fire Panel Replacement-CC, Library, Museum - 80,000 - - - - 80,000
TOTAL -$ 150,000$ -$ -$ -$ -$ 150,000$
Parks & Recreation Projects
P3032 Sport Field Lighting -$ -$ 1,733,000$ -$ -$ -$ 1,733,000$
P3033 Video Surveillance Cameras 94,316 50,000 50,000 - - - 100,000
P3035 Four Peaks Park Upgrades 412,564 330,000 200,000 100,000 - - 630,000
P3036 Desert Vista Skate Park Lights - - 75,000 - - - 75,000
P3038 Fountain Park Lake Liner - 140,000 5,000,000 - - - 5,140,000
P3039 Fountain Park Pump Replacements - - 1,500,000 - - - 1,500,000
P3040 Splash Pad Renovation - - 550,000 - - - 550,000
P3041 Sunridge Park - - - 200,000 3,300,000 - 3,500,000
P3042 Fountain Lighting Replacement - 150,000 - - - - 150,000
P3044 Sierra Madre Park - - - 100,000 2,500,000 2,500,000 5,100,000
P3045 Four Peaks Park Playground Parking Lot Imp - 65,000 - - - - 65,000
TOTAL 506,880$ 735,000$ 9,108,000$ 400,000$ 5,800,000$ 2,500,000$ 18,543,000$
Street/Sidewalk Projects
S6003 Unpaved Alley Paving Projects 408,637$ 308,000$ -$ -$ -$ -$ 308,000$
S6015 Fountain Hills Blvd Widening - Shea Boulevard
to Segundo - - - - - - -
S6051 AOTF/La Montana Intersection Improvements - 300,000 - - - - 300,000
S6053 Fountain Hills Blvd. Shoulder Paving 693,231 700,000 - - - - 700,000
S6058 Shea Blvd. Widening - Palisades Blvd. to
Technology Dr.105,000 25,000 - - - - 25,000
S6061 Sidewalk Infill Program 247,138 200,000 200,000 200,000 150,000 - 750,000
S6062 AOTF/Verde River Intersection Improvements 7,630 75,000 - - - - 75,000
S6063 Palisades Median Landscape Improvements - - - - - - -
S6064 Desert Vista Crosswalk - 100,000 180,000 - - - 280,000
TOTAL 1,461,636$ 1,708,000$ 380,000$ 200,000$ 150,000$ -$ 2,438,000$
Traffic Signal Projects
T5005 Traffic Signal-Palisades & Eagle Ridge/Palomino -$ 50,000$ 500,000$ -$ -$ -$ 550,000$
TOTAL -$ 50,000$ 500,000$ -$ -$ -$ 550,000$
Vehicle Replacement Program
Vehicle Replacement Per Schedule 51,989$ 54,385$ 530,198$ 256,722$ -$ 893,294$
Contingency 259,735$ 520,762$ 32,500$ 300,000$ 127,500$ 1,240,497$
TOTAL PROPOSED CAPITAL PROJECTS 2,298,421$ 5,454,430$ 10,935,992$ 682,500$ 6,300,000$ 2,677,500$ 26,050,422$
300
Capital Projects Fund
Capital Projects Summary
CAPITAL PROJECTS FIVE-YEAR PROJECTION
REVENUES & PROJECT COSTS
REVENUES BY SOURCE
FIVE-YEAR
AVAILABLE
FUNDS
FY20-21
Requested
FY21-22
Requested
FY22-23
Requested
FY23-24
Requested
FY24-25
Requested
TOTAL FIVE-
YEAR
PROJECTION
SURPLUS/
(DEFICIT)
Highway User Fund -$ -$ -$ -$ -$ -$ -$ -$
Downtown Strategy Fund 2,403,614 875,000 - - - - 875,000 1,528,614
Grants - 17,500 40,000 - - - 57,500 (57,500)
Capital Projects Fund 1,211,584 4,561,930 1,612,992 382,500 500,000 177,500 7,234,922 (6,023,338)
Development Fees
Fire & Emergency Medical 707,100 - - - - - - 707,100
Streets -
Parks & Recreation 1,724,836 - - 300,000 500,000 - 800,000 924,836
Bonds - - 7,050,000 - - - 7,050,000 (7,050,000)
Environmental Fund - - - - - - - -
Total Revenues By Source 6,047,134$ 5,454,430$ 8,702,992$ 682,500$ 1,000,000$ 177,500$ 16,017,422$ (9,970,288)$
Unfunded - - 2,233,000 - 5,300,000 2,500,000 10,033,000 (10,033,000)
Total Revenues Required 6,047,134$ 5,454,430$ 10,935,992$ 682,500$ 6,300,000$ 2,677,500$ 26,050,422$ (20,003,288)$
EXPENDITURES BY PROJECT TYPE & COSTS
FY20-21
Requested
FY21-22
Requested
FY22-23
Requested
FY23-24
Requested
FY24-25
Requested
TOTAL FIVE-
YEAR
PROJECTION
Stormwater Management/Drainage Projects 2,551,695$ 427,230$ 50,000$ 50,000$ 50,000$ 3,128,925$
Facilities Projects 150,000 - - - - 150,000
Parks & Recreation Projects 735,000 9,108,000 400,000 5,800,000 2,500,000 18,543,000
Street/Sidewalk Projects 1,708,000 380,000 200,000 150,000 - 2,438,000
Traffic Signal Projects 50,000 500,000 - - - 550,000
Contingency 259,735 520,762 32,500 300,000 127,500 1,240,497
Total Project Costs 5,454,430$ 10,935,992$ 682,500$ 6,300,000$ 2,677,500$ 26,050,422$
301
CAPITAL PROJECTS FIVE-YEAR PROJECTION
Capital Projects Fund
Capital Projects Summary
Unfunded
40%
Bonds
28%
Capital Projects
Fund
29%
Development Fees
3%
Projects by Funding Source
Revenues -FY21-25
TOTAL = $26.1M
Stormwater
Management/Drainage
Projects
12%
Parks & Recreation
Projects
72%Street/Sidewalk
Projects
9%
Traffic Signal
Projects
2%
Contingency
5%
Projects by Project Type
Expenditures -FY21 -25
Total = $26.1M
302
The highlighted rows represent project funding through the Town’s Capital Projects Fund.
Capital Projects Fund
Capital Projects Summary
PROPOSED CAPITAL PROJECTS
FY20-21 THROUGH FY24-25
BY YEAR AND FUNDING SOURCE
Project Title/Funding Source
Prior Years'
Costs FY20-21 FY21-22 FY22-23 FY23-24 FY24-25
D6047
Capital Projects Fund $ 108,830 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000
D6057
Capital Projects Fund $ 122,770 $ 500,000 $ 377,230 $ - $ - $ -
D6058
Capital Projects Fund $ 98,305 $ 1,401,695 $ - $ - $ - $ -
Downtown Strategy - 500,000 - - - -
D6059
Capital Projects Fund $ - $ 100,000 $ - $ - $ - $ -
F4035
Capital Projects Fund $ - $ 70,000 $ - $ - $ - $ -
F4036
Capital Projects Fund $ - $ 80,000 $ - $ - $ - $ -
P3032
Unfunded - - 1,733,000 - - -
P3033
Capital Projects Fund $ 94,316 50,000$ 50,000$ -$ -$ -$
P3035
Capital Projects Fund $ 412,564 330,000$ 200,000$ 100,000$ -$ -$
P3036
Capital Projects Fund $ - -$ 35,000$ -$ -$ -$
Grants - - 40,000 - - -
P3038
Capital Projects Fund $ - 140,000$ -$ -$ -$ -$
Bonds - - 5,000,000 - - -
P3039
Bonds - - 1,500,000 - - -
P3040
Bonds - - 550,000 - - -
P3041
Development Fees - - - 200,000 500,000 -
Unfunded - - - - 2,800,000 -
P3042
Capital Projects Fund $ - 150,000$ -$ -$ -$ -$
P3044
Development Fees - - - 100,000 - -
Unfunded - - - - 2,500,000 2,500,000
P3045
Capital Projects Fund $ - 65,000$ -$ -$ -$ -$
S6003
Capital Projects Fund $ 408,637 308,000$ -$ -$ -$ -$
S6051
Downtown Strategy - 300,000 - - - -
S6053
Capital Projects Fund 693,231$ 700,000$ -$ -$ -$ -$
S6058
Capital Projects Fund $ 105,000 7,500$ -$ -$ -$ -$
Grants - 17,500 - - - -
S6061
HURF 150,103 - - - - -
Capital Projects Fund 97,036$ 200,000$ 200,000$ 200,000$ 150,000$ -$
S6062
Downtown Strategy 7,630 75,000 - - - -
S6063
Unfunded - - - - - -
S6064
Capital Projects Fund -$ 100,000$ 180,000$ -$ -$ -$
T5005
Capital Projects Fund -$ 50,000$ -$ -$ -$ -$
Unfunded - - 500,000 - - -
Contingency
Capital Projects Fund 259,735$ 520,762$ 32,500$ 300,000$ 127,500$
Sidewalk Infill Program
AOTF/Verde River Intersection Improvements
Palisades Median Landscape Improvements
Desert Vista Crosswalk
Traffic Signal-Palisades & Eagle Ridge/Palomino
Four Peaks Park Playground Parking Lot Imp
Unpaved Alley Paving Projects
AOTF/La Montana Intersection Improvements
Fountain Hills Shoulder Paving
Shea Blvd. Widening - Palisades Blvd. to Technology Dr.
Fountain Park Pump Replacements
Splash Pad Renovation
Sunridge Park
Fountain Lighting Replacement
Sierra Madre Park
Project No.
Drainage-Miscellaneous
Golden Eagle Impoundment Area Improvements
Panorama Drive Storm Drain Improvements
Pollina Brantley Detention Basin
HVAC Controllers Replacement - Community Center
Fire Panel Replacement-CC, Library, Museum
Sport Field Lighting
Video Surveillance Cameras
Four Peaks Park Upgrades
Desert Vista Skate Park Lights
Fountain Park Lake Liner
303
Capital Projects Fund
Capital Projects Summary
PROPOED CAPITAL PROJECTS
FY20-21 THROUGH FY24-25
BY YEAR AND FUNDING SOURCE
TOTALS
Source
Prior Years'
Costs FY20-21 FY21-22 FY22-23 FY23-24 FY24-25
Total
FY20-21 to
FY24-25 Project Total
Capital Projects Fund 2,140,689$ 4,561,930$ 1,612,992$ 382,500$ 500,000$ 177,500$ 7,234,922$ 9,375,611$
Grants - 17,500 40,000 - - - 57,500 57,500
Downtown Strategy 7,630 875,000 - - - - 875,000 882,630
Development Fees - - - 300,000 500,000 - 800,000 800,000
Bonds - - 7,050,000 - - - 7,050,000 7,050,000
HURF 150,103 - - - - - - 150,103
Other - - - - - - - -
Funding Source Totals 2,298,422 5,454,430 8,702,992 682,500 1,000,000 177,500 16,017,422 18,315,844
Unfunded - - 2,233,000 - 5,300,000 2,500,000 10,033,000 10,033,000
REVENUE SUMMARY TOTALS - BY FUNDING SOURCE
Parks & Recreation
Projects
79%
Stormwater
Management/Drainage
Projects…
Contingency
5%Traffic Signal Projects
3%
Projects by Project Type
Revenues -FY21-25
TOTAL = $26.1M
304
Capital Projects Fund
Capital Projects Summary
PROPOSED CAPITAL PROJECTS
FY20-21 THROUGH FY24-25
EXPENDITURES BY YEAR BY PROJECT
Project
No. Project Title
Prior
Years' Costs FY20-21 FY21-22 FY22-23 FY23-24 FY24-25
Stormwater Management/Drainage Projects
D6047 Drainage-Miscellaneous 108,830$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$
D6057 Golden Eagle Impoundment Area Improvements 122,770 500,000 377,230 - - -
D6058 Panorama Drive Storm Drain Improvements 98,305 1,901,695 - - - -
D6059 Pollina Brantley Detention Basin - 100,000 - - - -
TOTAL 329,905$ 2,551,695$ 427,230$ 50,000$ 50,000$ 50,000$
Facilities Projects
F4035 HVAC Controllers Replacement - Community
Center -$ 70,000$ -$ -$ -$ -$
F4036 Fire Panel Replacement-CC, Library, Museum - 80,000 - - - -
TOTAL -$ 150,000$ -$ -$ -$ -$
Parks & Recreation Projects
P3032 Sport Field Lighting -$ -$ 1,733,000$ -$ -$ -$
P3033 Video Surveillance Cameras 94,316 50,000 50,000 - - -
P3035 Four Peaks Park Upgrades 412,564 330,000 200,000 100,000 - -
P3036 Desert Vista Skate Park Lights - - 75,000 - - -
P3038 Fountain Park Lake Liner - 140,000 5,000,000 - - -
P3039 Fountain Park Pump Replacements - - 1,500,000 - - -
P3040 Splash Pad Renovation - - 550,000 - - -
P3041 Sunridge Park - - - 200,000 3,300,000 -
P3042 Fountain Lighting Replacement - 150,000 - - - -
P3044 Sierra Madre Park - - - 100,000 2,500,000 2,500,000
P3045 Four Peaks Park Playground Parking Lot Imp - 65,000 - - - -
TOTAL 506,880$ 735,000$ 9,108,000$ 400,000$ 5,800,000$ 2,500,000$
Street/Sidewalk Projects
S6003 Unpaved Alley Paving Projects 408,637$ 308,000$ -$ -$ -$ -$
S6015 Fountain Hills Blvd Widening - Shea Boulevard
to Segundo - - - - - -
S6051 AOTF/La Montana Intersection Improvements - 300,000 - - - -
S6053 Fountain Hills Blvd. Shoulder Paving 693,231 700,000 - - - -
S6058 Shea Blvd. Widening - Palisades Blvd. to
Technology Dr.105,000 25,000 - - - -
S6061 Sidewalk Infill Program 247,138 200,000 200,000 200,000 150,000 -
S6062 AOTF/Verde River Intersection Improvements 7,630 75,000 - - - -
S6063 Palisades Median Landscape Improvements - - - - - -
S6064 Desert Vista Crosswalk - 100,000 180,000 - - -
TOTAL 1,461,636$ 1,708,000$ 380,000$ 200,000$ 150,000$ -$
Traffic Signal Projects
T5005 Traffic Signal-Palisades & Eagle Ridge/Palomino -$ 50,000$ 500,000$ -$ -$ -$
TOTAL -$ 50,000$ 500,000$ -$ -$ -$
Vehicle Replacement Program
Vehicle Replacement Per Schedule 51,989$ 54,385$ 530,198$ 256,722$ -$
Contingency 259,735$ 520,762$ 32,500$ 300,000$ 127,500$
TOTAL PROPOSED CAPITAL PROJECTS 2,298,421$ 5,454,430$ 10,935,992$ 682,500$ 6,300,000$ 2,677,500$
305
PROPOSED CAPITAL PROJECTS
FY20-21 THROUGH FY24-25
BY YEAR AND PROJECT TYPE
TOTALS
EXPENDITURES BY PROJECT TYPE & COSTS
FY20-21
Requested
FY21-22
Requested
FY22-23
Requested
FY23-24
Requested
FY24-25
Requested
TOTAL FIVE-
YEAR
PROJECTION
Stormwater Management/Drainage Projects 2,551,695$ 427,230$ 50,000$ 50,000$ 50,000$ 3,128,925$
Facilities Projects 150,000 - - - - 150,000
Parks & Recreation Projects 735,000 9,108,000 400,000 5,800,000 2,500,000 18,543,000
Street/Sidewalk Projects 1,708,000 380,000 200,000 150,000 - 2,438,000
Traffic Signal Projects 50,000 500,000 - - - 550,000
Contingency 259,735 520,762 32,500 300,000 127,500 1,240,497
Total Project Costs 5,454,430$ 10,935,992$ 682,500$ 6,300,000$ 2,677,500$ 26,050,422$
Stormwater
Management/Drainage
Projects
12%
Parks & Recreation
Projects
72%Street/Sidewalk
Projects
9%
Traffic Signal
Projects
2%
Contingency
5%
Projects by Project Type
Expenditures -FY21 -25
Total = $26.1M
Capital Projects Fund
Capital Projects Summary
306
Capital Projects Fund
Multiple Departments
Multiple Divisions
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
Capital Projects Fund
Management Fees 2,791$ 2,720$ 2,800$ 2,800$
Building Improvement Expenses - - 150,000 -
Street Improvement Expenses 49,099 31,703 - -
Park Improvement Expenses - 388,492 - -
Other Infrastructure Expenses 9,090 - - -
Stormwater/Drainage Expenses - 2,526 50,000 50,000
Furniture/Equipment 16,392 - - -
Building Improvements 1,837,138 2,558,246 150,000 150,000
Street Improvements 175,431 537,099 1,333,378 1,608,000
Park Improvements 1,135,740 1,120,213 485,000 835,000
Other Infrastructure - - - 50,000
Stormwater/Drainage Improvements - - 675,000 2,501,695
Contingency - - 113,873 259,735
Total Capital Projects Fund 3,225,681$ 4,640,999$ 2,960,051$ 5,457,230$
FY20-21 Proposed Budget
Summary of Expenditures
Capital Projects Fund
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues 829,774$ 1,178,619$ 737,517$ 940,852$
Total Expenses 3,225,681 4,640,999 2,960,051 5,457,230
Total $(2,395,907) $(3,462,380) $(2,222,534) $(4,516,378)
Operating Results
307
Capital Projects
Information Sheets
Capital Projects Fund
Project Information Sheets
308
Capital Projects Fund
Project Information Sheets
D6047
PROJECT TITLE: Miscellaneous Drainage Improvements
PROJECT NUMBER: D6047
PROJECT DESCRIPTION/SCOPE:
This project will provide for the construction of new drainage facilities, major repairs, or the exten-
sion of existing facilities at locations of future road widening projects so that excess excavated mate-
rials may be put in place when available. This project will also address erosion issues as well as im-
prove drainage as needed.
TOWN GOALS
TIMEFRAME: FY15-25
YEAR PROJECT BEGAN: FY14-15
TOTAL ESTIMATED PROJECT COST: $358,830
PROJECT JUSTIFICATION:
The Town has worked successfully with municipal, private and utility construction contractors in the
past to place excess excavation materials at locations where future Town road widening projects will
require fill material. This work is done at no cost to the Town and will save on the costs to fill and
compact these areas in the future. The locations where the excess materials can be placed are now
limited without constructing or extending drainage culverts. Revegetation is also required in the are-
as where fill materials are placed to help with erosion and aesthetics.
FUNDING PRIORITY: High - Leverage Local Funds
309
Capital Projects Fund
Project Information Sheets
D6047
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects 108,830$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 358,830$
Grant -
Downtown Strategy -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL 108,830$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 358,830$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design -
Construction 108,830 50,000 50,000 50,000 50,000 50,000 358,830
Other Expenses -
TOTAL 108,830$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 358,830$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Salaries & Benefits
Services & Supplies
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
310
Capital Projects Fund
Project Information Sheets
D6057
PROJECT TITLE: Golden Eagle Impoundment Area Improvements
PROJECT NUMBER: D6057
PROJECT DESCRIPTION/SCOPE:
Drainage channel improvements. Modify trash racks on Golden Eagle dam inlets. Construct flood
walls, sediment drop basins, grouted rip-rap.
.
TOWN GOALS
TIMEFRAME: FY19-21
YEAR PROJECT BEGAN: FY19-20
TOTAL ESTIMATED PROJECT COST: $1,000,000
PROJECT JUSTIFICATION:
Golden Eagle impoundment area receives storm runoff from three washes: Ashbrook wash, Bristol
wash and Cloudburst wash. The 100-year storm rainfall intensity values have increased in the north-
eastern area of Maricopa County. Runoff values have increased due to increased upstream develop-
ment. Runoff time of concentration has also accelerated due to increased upstream development.
The net change as a result of the items noted have increased the amount of flow entering the im-
poundment area (this area includes the park improvement areas, the ball fields, the picnic ramada
area, etc.) and requires major modifications to the drainage courses.
FUNDING PRIORITY: High - Prevents Irreparable Damage to Existing Facili-
ties
311
Capital Projects Fund
Project Information Sheets
D6057
ACTIVITY Prior Years FY19-20 FY20-21 FY21-22 FY22-23 FY23-24 TOTAL
Capital Projects -$ 500,000$ 500,000$ -$ -$ -$ 1,000,000$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL -$ 500,000$ 500,000$ -$ -$ -$ 1,000,000$
ACTIVITY Prior Years FY19-20 FY20-21 FY21-22 FY22-23 FY23-24 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design -
Construction 500,000 500,000 1,000,000
Other Expenses -
TOTAL -$ 500,000$ 500,000$ -$ -$ -$ 1,000,000$
FY19-20 FY20-21 FY21-22 FY22-23 FY23-24 TOTAL
-$ -$ -$ -$ -$ -$
30,000 30,000 60,000
-
-$ -$ -$ 30,000$ 30,000$ 60,000$
Salaries & Benefits
Services & Supplies
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
312
Capital Projects Fund
Project Information Sheets
D6058
PROJECT TITLE: Panorama Drive Storm Drain Improvements
PROJECT NUMBER: D6058
PROJECT DESCRIPTION/SCOPE:
The Panorama Drain is an existing 48” to 66” Storm Drain system underneath Panorama Drive be-
tween Saguaro Blvd and El Lago Blvd and was constructed in 1988. Upstream runoff from the Town
is routed downstream to Saguaro Blvd and Palisades Blvd, is collected at the intersection of Panora-
ma and Saguaro Blvd and routed into the Panorama Drain. The Panorama Drain outfalls near El Lago
Blvd into Panorama Wash which converges with Colony Wash.
TOWN GOALS
TIMEFRAME: FY20-21
YEAR PROJECT BEGAN: FY20-21
TOTAL ESTIMATED PROJECT COST: $2,000,000
PROJECT JUSTIFICATION:
The 31-year-old system is deteriorating and in many segments of the Storm drain system the pipes
are at failure. This failure is defined as pipes being corroded to the extent that there is no longer a
pipe bed in place which has caused erosion to occur beneath the pipe bedding. The original pipe ma-
terial is CMP which has a life span between 20 to 35 years. It is essential for the Town ’s overall
drainage system to implement a remediation and replacement for the Panorama Drain as delaying
this remediation would cause adverse problems not only along the Panorama Drain alignment but
also upstream the drain.
FUNDING PRIORITY: High - Prevents Irreparable Damage to Existing Facili-
ties
313
Capital Projects Fund
Project Information Sheets
D6058
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects 98,305$ 1,001,695$ -$ -$ -$ -$ 1,100,000$
Grant -
Downtown Strategy 500,000 500,000
Development Fees -
Bonds -
Other Sources 400,000 400,000
Unfunded -
TOTAL 98,305$ 1,901,695$ -$ -$ -$ -$ 2,000,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 98,305 26,695 125,000
Construction 1,875,000 1,875,000
Other Expenses -
TOTAL 98,305$ 1,901,695$ -$ -$ -$ -$ 2,000,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
5,000 5,000 5,000 5,000 20,000
-
-$ 5,000$ 5,000$ 5,000$ 5,000$ 20,000$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
314
Capital Projects Fund
Project Information Sheets
D6059
PROJECT TITLE: Pollina Brantley Detention Basin
PROJECT NUMBER: D6059
PROJECT DESCRIPTION/SCOPE:
Storm Water Detention
TOWN GOALS
TIMEFRAME: FY20-21
YEAR PROJECT BEGAN: FY20
TOTAL ESTIMATED PROJECT COST: $100,000
PROJECT JUSTIFICATION:
This project will collect and temporarily store storm water runoff to minimize downstream flooding on
neighborhood streets.
FUNDING PRIORITY: High - Leverage Local Funds
315
Capital Projects Fund
Project Information Sheets
D6059
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ 100,000$ -$ -$ -$ -$ 100,000$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL -$ 100,000$ -$ -$ -$ -$ 100,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 2,500 2,500
Construction 97,500 97,500
Other Expenses -
TOTAL -$ 100,000$ -$ -$ -$ -$ 100,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
3,000 3,000 3,000 3,000 12,000
-
-$ 3,000$ 3,000$ 3,000$ 3,000$ 12,000$
Salaries & Benefits
Services & Supplies
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
316
PROJECT TITLE: HVAC Controller Retrofit
PROJECT NUMBER: F4035
PROJECT DESCRIPTION/SCOPE:
Replacement of proprietary HVAC Metasys Johnson Controllers with non-proprietary controllers.
TOWN GOALS
TIMEFRAME: FY20-21
YEAR PROJECT BEGAN: FY20-21
TOTAL ESTIMATED PROJECT COST: $70,000
PROJECT JUSTIFICATION:
The maker of Johnson products no longer support/manufacture the HVAC controllers currently in use
at the community center. Staff replaced the HVAC controllers in the Library/Museum and Town Hall
with non-proprietary controllers to give more flexibility in maintaining equipment.
FUNDING PRIORITY: High - Provides Maintenance to Existing Facilities
Capital Projects Fund
Project Information Sheets
F4035
317
Capital Projects Fund
Project Information Sheets
F4035
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ 70,000$ -$ -$ -$ -$ 70,000$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL -$ 70,000$ -$ -$ -$ -$ 70,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ 70,000$ -$ -$ -$ -$ 70,000$
Planning -
Design -
Construction -
Other Expenses -
TOTAL -$ 70,000$ -$ -$ -$ -$ 70,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
318
PROJECT TITLE: Fire Alarm Control Panel Replacement
PROJECT NUMBER: F4036
PROJECT DESCRIPTION/SCOPE:
Replacement of two fire alarm panels, one each at the community center and library/museum .
TOWN GOALS
TIMEFRAME: FY20-21
YEAR PROJECT BEGAN: FY20-21
TOTAL ESTIMATED PROJECT COST: $80,000
PROJECT JUSTIFICATION:
The current fire alarm panels are original to the construction of the buildings, completed in 2001.
Parts for the fire alarm panels are becoming increasingly harder to find, as this particular panel,
made by Simplex, is no longer in production.
FUNDING PRIORITY: High - Provides Maintenance of Existing Facilities
Capital Projects Fund
Project Information Sheets
F4036
319
Capital Projects Fund
Project Information Sheets
F4036
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ 80,000$ -$ -$ -$ -$ 80,000$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL -$ 80,000$ -$ -$ -$ -$ 80,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ 80,000$ -$ -$ -$ -$ 80,000$
Planning -
Design -
Construction -
Other Expenses -
TOTAL -$ 80,000$ -$ -$ -$ -$ 80,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
320
PROJECT TITLE: Sport Field Lighting
PROJECT NUMBER: P3032
PROJECT DESCRIPTION/SCOPE:
Replacement of existing 1,500 watt metal halide sports field lighting assemblies at Golden Eagle Park
and Four Peaks Park with LED field lighting assemblies.
TOWN GOALS
TIMEFRAME: FY21-22
YEAR PROJECT BEGAN: FY21-22
TOTAL ESTIMATED PROJECT COST: $1,733,000
PROJECT JUSTIFICATION:
Four Peaks Parks currently has 17 field lighting poles and metal halide lighting fixtures that were in-
stalled in the 1990s. Golden Eagle Park has 20 field lighting poles and metal halide lighting fixtures
installed in the 1990s. This project will leave the existing field lighting poles in place and will replace
the outdated lighting fixtures with LED fixtures offering better performance while reducing mainte-
nance and electrical costs.
FUNDING PRIORITY: Medium - Provides Maintenance of Existing Systems
Capital Projects Fund
Project Information Sheets
P3032
321
Capital Projects Fund
Project Information Sheets
P3032
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ -$ -$ -$ -$ -$ -$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded 1,733,000 1,733,000
TOTAL -$ -$ 1,733,000$ -$ -$ -$ 1,733,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design -
Construction 1,733,000 1,733,000
Other Expenses -
TOTAL -$ -$ 1,733,000$ -$ -$ -$ 1,733,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
322
PROJECT TITLE: Video Surveillance Cameras
PROJECT NUMBER: P3033
PROJECT DESCRIPTION/SCOPE:
Purchase and installation of video surveillance cameras at various Town parks and facilities.
TOWN GOALS
TIMEFRAME: FY17-22
YEAR PROJECT BEGAN: FY17-18
TOTAL ESTIMATED PROJECT COST: $200,000
PROJECT JUSTIFICATION:
The Town has seen an increase in vandalism at Town parks and facilities. Additional surveillance
cameras may deter vandalism or provide video evidence should vandalism occur.
FUNDING PRIORITY: High - Protects Health & Safety of the Town
Capital Projects Fund
Project Information Sheets
P3033
323
Capital Projects Fund
Project Information Sheets
P3033
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects 94,316$ 50,000$ 50,000$ -$ -$ -$ 194,316$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL 94,316$ 50,000$ 50,000$ -$ -$ -$ 194,316$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition 94,316$ 50,000$ 50,000$ -$ -$ 194,316$
Planning -
Design -
Construction -
Other Expenses -
TOTAL 94,316$ 50,000$ 50,000$ -$ -$ -$ 194,316$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
5,000 5,000 5,000 5,000 5,000 25,000
-
5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 25,000$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
324
PROJECT TITLE: Four Peaks Park Upgrades
PROJECT NUMBER: P3035
PROJECT DESCRIPTION/SCOPE:
Redesign existing playground space and swing structures with new layout, play equipment, and ac-
cessibility at Four Peaks Park.
TOWN GOALS
TIMEFRAME: FY18-23
YEAR PROJECT BEGAN: FY18-19
TOTAL ESTIMATED PROJECT COST: $1,042,564
PROJECT JUSTIFICATION:
The Four Peaks Playground has a large swing structure that is underutilized and is misconfigured to
the space available. The current play surface is non-ADA compliant and is a liability risk to the Town.
Redevelopment of this area would enhance the park making it safer and more usable for children of
all ages. Refurbishing of the infields and restrooms would also be included in this project.
FUNDING PRIORITY: High - Protects Health & Safety of the Town
Capital Projects Fund
Project Information Sheets
P3035
325
Capital Projects Fund
Project Information Sheets
P3035
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects 397,564$ 330,000$ 200,000$ 100,000$ -$ -$ 1,027,564$
Grant 15,000 15,000
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL 412,564$ 330,000$ 200,000$ 100,000$ -$ -$ 1,042,564$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition 66,234$ 60,000$ -$ -$ -$ -$ 126,234$
Planning -
Design -
Construction 346,330 270,000 200,000 100,000 916,330
Other Expenses -
TOTAL 412,564$ 330,000$ 200,000$ 100,000$ -$ -$ 1,042,564$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
8,000 10,000 10,000 10,000 10,000 48,000
-
8,000$ 10,000$ 10,000$ 10,000$ 10,000$ 48,000$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
326
PROJECT TITLE: Desert Vista Skate Park Lights
PROJECT NUMBER: P3036
PROJECT DESCRIPTION/SCOPE:
Installation of lights at the skate park. Grant funding will be requested, however, the grant funding is
not guaranteed.
TOWN GOALS
TIMEFRAME: FY21-22
YEAR PROJECT BEGAN: FY21-22
TOTAL ESTIMATED PROJECT COST: $75,000
PROJECT JUSTIFICATION:
The addition of lights at the skate park would allow for evening access to the facility.
FUNDING PRIORITY: Low - Provides an Expanded Level of Service
Capital Projects Fund
Project Information Sheets
P3036
327
Capital Projects Fund
Project Information Sheets
P3036
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ -$ 35,000$ -$ -$ -$ 35,000$
Grant 40,000 40,000
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL -$ -$ 75,000$ -$ -$ -$ 75,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 5,000 5,000
Construction 70,000 70,000
Other Expenses -
TOTAL -$ -$ 75,000$ -$ -$ -$ 75,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
2,000 2,000 2,000 2,000 8,000
-
-$ 2,000$ 2,000$ 2,000$ 2,000$ 8,000$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
328
PROJECT TITLE: Fountain Park Lake Liner Replacement
PROJECT NUMBER: P3038
PROJECT DESCRIPTION/SCOPE:
Remove existing lake liner, repair any subgrade issues or damage and install replacement liner.
TOWN GOALS
TIMEFRAME: FY21-22
YEAR PROJECT BEGAN: FY21-22
TOTAL ESTIMATED PROJECT COST: $5,000,000
PROJECT JUSTIFICATION:
The current lake liner was installed in 2000. The life expectancy for this liner is 20 to 30 years. The
current condition or amount of deterioration of the liner is unknown and, in effort to be proactive, a
replacement should be considered by 2022. If the project is postponed until the liner fails, significant
cleanup efforts as well as potential fines may be incurred due to ground water contamination.
FUNDING PRIORITY: High - Town Council Priority
Capital Projects Fund
Project Information Sheets
P3038
329
Capital Projects Fund
Project Information Sheets
P3038
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ -$ -$ -$ -$ -$ -$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds 5,000,000 5,000,000
Other Sources -
Unfunded -
TOTAL -$ -$ 5,000,000$ -$ -$ -$ 5,000,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning 1,500,000 1,500,000
Design 500,000 500,000
Construction 3,000,000 3,000,000
Other Expenses -
TOTAL -$ -$ 5,000,000$ -$ -$ -$ 5,000,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
330
PROJECT TITLE: Fountain Park Pump Replacements
PROJECT NUMBER: P3039
PROJECT DESCRIPTION/SCOPE:
Upgrade existing fountain pumps to a variable frequency system to allow for graduated Fountain
heights to accommodate wind and other conditions.
TOWN GOALS
TIMEFRAME: FY21-22
YEAR PROJECT BEGAN: FY21-22
TOTAL ESTIMATED PROJECT COST: $1,500,000
PROJECT JUSTIFICATION:
The current Fountain operates on three 600 horsepower pumps, allowing the Fountain to operate at
three possible heights. Operating one pump allows the Fountain to run at roughly 170 feet, operating
two pumps allows the Fountain to run at 330 feet, and operating all three pumps has the Fountain
reaching 560 feet. These pumps operate only when certain wind conditions are met, and winds over
15 mph require the Fountain to be shut down completely. The upgrade to a variable frequency sys-
tem will allow the Fountain height to adjust to real time wind conditions and operate more regularly.
This project should ideally be taken on in conjunction with the lake liner replacement to minimize
down time of the Fountain.
FUNDING PRIORITY: High - Town Council Priority
Capital Projects Fund
Project Information Sheets
P3039
331
Capital Projects Fund
Project Information Sheets
P3039
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ -$ -$ -$ -$ -$ -$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds 1,500,000 1,500,000
Other Sources -
Unfunded -
TOTAL -$ -$ 1,500,000$ -$ -$ -$ 1,500,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 500,000 500,000
Construction 1,000,000 1,000,000
Other Expenses -
TOTAL -$ -$ 1,500,000$ -$ -$ -$ 1,500,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
332
PROJECT TITLE: Splash Pad Renovation
PROJECT NUMBER: P3040
PROJECT DESCRIPTION/SCOPE:
Renovate existing splash pad, repair and replace leaking fixtures, resurface the play space and add
upgraded UV filtration system.
TOWN GOALS
TIMEFRAME: FY21-22
YEAR PROJECT BEGAN: FY21-22
TOTAL ESTIMATED PROJECT COST: $550,000
PROJECT JUSTIFICATION:
The Rotary Centennial Splash Pad was installed in 2007. The features within the splash pad have ex-
ceeded their life expectancy and are now showing significant wear and tear. Many parts are leaking
and beyond repair. The installation of the features is subgrade, therefore replacement requires signif-
icant excavation and removal of concrete floor. Replacement with at-grade, modular features is rec-
ommended. The addition of a UV filtration system is also recommended to ensure public health and
safety.
FUNDING PRIORITY: High - Prevents Irreparable Damage to Existing Facili-
ties
Capital Projects Fund
Project Information Sheets
P3040
333
Capital Projects Fund
Project Information Sheets
P3040
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ -$ -$ -$ -$ -$ -$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds 550,000 550,000
Other Sources -
Unfunded -
TOTAL -$ -$ 550,000$ -$ -$ -$ 550,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 50,000 50,000
Construction 500,000 500,000
Other Expenses -
TOTAL -$ -$ 550,000$ -$ -$ -$ 550,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
7,500 7,500 7,500 22,500
-
-$ -$ 7,500$ 7,500$ 7,500$ 22,500$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
334
PROJECT TITLE: SunRidge Park
PROJECT NUMBER: P3041
PROJECT DESCRIPTION/SCOPE:
Development of Town-owned parcel at SunRidge Canyon Drive and Desert Canyon Drive into a new
park site. This project is an alternative to the proposed Fire Station #3 location in which a pocket
park was included.
TOWN GOALS
TIMEFRAME: FY22-25
YEAR PROJECT BEGAN: FY22-23
TOTAL ESTIMATED PROJECT COST: $3,500,000
PROJECT JUSTIFICATION:
The Town’s General Plan recommends the addition of park space within our community, particularly
in areas where our current parks do not serve. Areas in the northwest and southwest quadrants of
the Town do not have any park amenities within a walkable distance. The addition of SunRidge Park
would be a vital component to enhancing our community and creating a better quality of life for all
residents.
FUNDING PRIORITY: Low - Provides an Expanded Level of Service
Capital Projects Fund
Project Information Sheets
P3041
335
Capital Projects Fund
Project Information Sheets
P3041
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ -$ -$ -$ -$ -$ -$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees 200,000 500,000 700,000
Bonds -
Other Sources -
Unfunded 3,000,000 3,000,000
TOTAL -$ -$ -$ 200,000$ 500,000$ 3,000,000$ 3,700,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 200,000 200,000
Construction 3,300,000 3,300,000
Other Expenses -
TOTAL -$ -$ -$ 200,000$ 3,300,000$ -$ 3,500,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ 60,000$ 60,000$ 120,000$
100,000 100,000 200,000
-
-$ -$ -$ 160,000$ 160,000$ 320,000$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
336
Capital Projects Fund
Project Information Sheets
P3042
PROJECT TITLE: Fountain Lighting Replacement
PROJECT NUMBER: P3042
PROJECT DESCRIPTION/SCOPE:
Replace existing fountain lighting that has surpassed its expected life cycle. Upgrade both the foun-
tain and shoreline lights with LED fixtures and repair/replace surrounding enclosures including the
trusses and supporting elements on the fountain.
TOWN GOALS
TIMEFRAME: FY20-21
YEAR PROJECT BEGAN: FY20-21
TOTAL ESTIMATED PROJECT COST: $150,000
PROJECT JUSTIFICATION:
The existing lights are failing fixture by fixture. Only three of six shoreline lights are currently opera-
ble and five of 12 fountain lights currently operate. They are subjected to a very harsh environment
including high water pressures and extreme salinity. Replacement is needed and upgrading to more
current electrical technology, including LED fixtures, is prudent for longevity and financial purposes.
FUNDING PRIORITY: Low - Provides an Expanded Level of Service
337
Capital Projects Fund
Project Information Sheets
P3042
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ 150,000$ -$ -$ -$ -$ 150,000$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL -$ 150,000$ -$ -$ -$ -$ 150,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ 75,000$ -$ -$ -$ -$ 75,000$
Planning -
Design -
Construction 75,000 75,000
Other Expenses -
TOTAL -$ 150,000$ -$ -$ -$ -$ 150,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
338
Capital Projects Fund
Project Information Sheets
P3044
PROJECT TITLE: Sierra Madre Park
PROJECT NUMBER: P3044
PROJECT DESCRIPTION/SCOPE:
Development of Town-owned parcel at Sierra Madre and Golden Eagle Blvd into an active park space.
TOWN GOALS
TIMEFRAME: FY22-30
YEAR PROJECT BEGAN: FY22-23
TOTAL ESTIMATED PROJECT COST: $10,500,000
PROJECT JUSTIFICATION:
The Town’s General Plan recommends the addition of park space within our community. The commu-
nity has minimal Town-owned property available for park use however, this open parcel is almost 20
acres and makes an idea park location. Additionally, it is adjacent to a school-owned site and is con-
sistent with the surrounding potential land use. The addition of Sierra Madre Park would be a vital
component to enhancing our community and creating a better quality of life for all residents.
FUNDING PRIORITY: Low - Provides an Expanded Level of Service
339
Capital Projects Fund
Project Information Sheets
P3044
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ -$ -$ -$ -$ -$ -$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees 100,000 100,000
Bonds -
Other Sources -
Unfunded 2,500,000 2,500,000 5,000,000
TOTAL -$ -$ -$ 100,000$ 2,500,000$ 2,500,000$ 5,100,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 100,000 100,000
Construction - 2,500,000 2,500,000 5,000,000
Other Expenses -
TOTAL -$ -$ -$ 100,000$ 2,500,000$ 2,500,000$ 5,100,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
340
Capital Projects Fund
Project Information Sheets
P3045
PROJECT TITLE: Four Peaks Park Playground Parking Lot Improve-
ments
PROJECT NUMBER: P3045
PROJECT DESCRIPTION/SCOPE:
Pave the south side parking lot and seal the entry driveway.
TOWN GOALS
TIMEFRAME: FY20-21
YEAR PROJECT BEGAN: FY20-21
TOTAL ESTIMATED PROJECT COST: $65,000
PROJECT JUSTIFICATION:
The south side of the playground parking area is currently an unimproved dirt lot. Paving this area
will provide for a safer environment for park users.
FUNDING PRIORITY: High - Finishes a Partially Completed Project
341
Capital Projects Fund
Project Information Sheets
P3045
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ 65,000$ -$ -$ -$ -$ 65,000$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL -$ 65,000$ -$ -$ -$ -$ 65,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 3,000 3,000
Construction 62,000 62,000
Other Expenses -
TOTAL -$ 65,000$ -$ -$ -$ -$ 65,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
342
PROJECT TITLE: Unpaved Alley Paving Projects
PROJECT NUMBER: S6003
PROJECT DESCRIPTION/SCOPE:
This project involves paving a number of unpaved alleys throughout the Town. The paving project is
divided into five phases as follows:
Phase I: 1,400 LF from Panorama to Colony - Completed
Phase II: 870 LF from Tower to Panorama - Completed
Phase III: 890 LF from Panorama to Enterprise - Completed
Phase IV: 1,150 LF adjacent to Colony Wash and 770 linear feet from Fountain Hills Boulevard to
Glenbrook
Phase V: 770 feet from Fountain Hills Boulevard to Glenbrook
TOWN GOALS
TIMEFRAME: FY09-21
YEAR PROJECT BEGAN: FY08-09
TOTAL ESTIMATED PROJECT COST: $716,637
PROJECT JUSTIFICATION:
Maricopa County has mandated that all municipalities stabilize unpaved alleys to mitigate air pollu-
tion. The Town of Fountain Hills has entered into an IGA with Maricopa County requiring the unpaved
alleys to be stabilized.
FUNDING PRIORITY: High - Federal, State or Local Mandate
Capital Projects Fund
Project Information Sheets
S6003
343
Capital Projects Fund
Project Information Sheets
S6003
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects 408,637$ 308,000$ -$ -$ -$ 716,637$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL 408,637$ 308,000$ -$ -$ -$ -$ 716,637$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 42,815 45,000 87,815
Construction 365,049 263,000 628,049
Other Expenses 773 773
TOTAL 408,637$ 308,000$ -$ -$ -$ -$ 716,637$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
2,000 2,000 2,000 2,000 2,000 10,000
2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 10,000$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
344
PROJECT TITLE: Avenue of the Fountains/La Montana Intersection Im-
provements
PROJECT NUMBER: S6051
PROJECT DESCRIPTION/SCOPE:
Construct a roundabout to improve traffic/pedestrian safety.
TOWN GOALS
TIMEFRAME: FY18-21
YEAR PROJECT BEGAN: FY18-19
TOTAL ESTIMATED PROJECT COST: $700,000
PROJECT JUSTIFICATION:
Traffic, bike, and pedestrian movements at the AOTF/La Montana intersection have been an on -going
issue since the Town’s incorporation, primarily due to the existing, wide AOTF median. This project
will improve intersection traffic operations by constructing a roundabout.
FUNDING PRIORITY: High - Protects Health & Safety of the Town
Capital Projects Fund
Project Information Sheets
S6051
345
Capital Projects Fund
Project Information Sheets
S6051
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ -$ -$ -$ -$ -$
Grant -
Downtown Strategy 391,249 300,000 691,249
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL 391,249$ 300,000$ -$ -$ -$ -$ 691,249$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 91,249 91,249
Construction 300,000 300,000 600,000
Other Expenses -
TOTAL 391,249$ 300,000$ -$ -$ -$ -$ 691,249$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
1,500 1,500 1,500 1,500 6,000
-
-$ 1,500$ 1,500$ 1,500$ 1,500$ 6,000$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
346
Capital Projects Fund
Project Information Sheets
S6053
PROJECT TITLE: Fountain Hills Boulevard Shoulder Paving
PROJECT NUMBER: S6053
PROJECT DESCRIPTION/SCOPE:
This project will pave the dirt shoulders along Fountain Hills Boulevard from Pinto Drive to Segundo
Drive providing dust mitigation and erosion control.
TOWN GOALS
TIMEFRAME: FY12-21
YEAR PROJECT BEGAN: FY19-20
TOTAL ESTIMATED PROJECT COST: $2,273,781
PROJECT JUSTIFICATION:
The Town recently completed the southbound section of Fountain Hills Boulevard from Segundo Drive
to Pinto Drive utilizing both grant and local matched funding. This project will provide dust mitiga-
tion, erosion control, run-off-the-road hazard mitigation, potential future use by bicycles for the
northbound section from Pinto Drive to Segundo Drive.
FUNDING PRIORITY: High - Finishes a Partially Completed Project
347
Capital Projects Fund
Project Information Sheets
S6053
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ -$ -$ -$ -$ -$ -$
Grant 880,550 880,550
Downtown Strategy 693,231 700,000 1,393,231
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL 1,573,781$ 700,000$ -$ -$ -$ -$ 2,273,781$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 349,399 349,399
Construction 1,224,382 700,000 1,924,382
Other Expenses -
TOTAL 1,573,781$ 700,000$ -$ -$ -$ -$ 2,273,781$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
348
Capital Projects Fund
Project Information Sheets
S6058
PROJECT TITLE: Shea Boulevard Widening - Palisades Boulevard to
Technology Drive
PROJECT NUMBER: S6058
PROJECT DESCRIPTION/SCOPE:
Design Concept Report for the design and widening of Shea Boulevard to six lanes from Palisades
Boulevard to Technology Drive.
TOWN GOALS
TIMEFRAME: FY19-21
YEAR PROJECT BEGAN: FY18-19
TOTAL ESTIMATED PROJECT COST: $130,000
PROJECT JUSTIFICATION:
Shea Boulevard is a road of regional significance and has an average daily traffic volume of 26,000
vehicles at Palisades Boulevard. This project is a MAG Proposition 400 project which will provide for
70% of the project funding with a 30% match from the Town. The Design Concept Report will pro-
vide for an updated scope of work and cost estimate.
FUNDING PRIORITY: High - Leverage Local Funds
349
Capital Projects Fund
Project Information Sheets
S6058
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects 31,500$ 7,500$ -$ -$ -$ -$ 39,000$
Grant 73,500 17,500 91,000
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL 105,000$ 25,000$ -$ -$ -$ -$ 130,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning 105,000 25,000 130,000
Design -
Construction -
Other Expenses -
TOTAL 105,000$ 25,000$ -$ -$ -$ -$ 130,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
350
PROJECT TITLE: Sidewalk Infill Program
PROJECT NUMBER: S6061
PROJECT DESCRIPTION/SCOPE:
Construct sidewalks to infill gaps between existing sidewalks; complete full street block sidewalk
lengths; connect to existing pedestrian generators (including schools, parks, churches, and commer-
cial areas), and for pedestrian safety (hazard removal, handicap accessibility, curb ramp upgrades,
and along arterial streets). Specific project locations will be submitted annually by staff for Town
Council consideration.
TOWN GOALS
TIMEFRAME: FY18-24
YEAR PROJECT BEGAN: FY18-19
TOTAL ESTIMATED PROJECT COST: $1,000,000
PROJECT JUSTIFICATION:
Most pre-incorporation areas within the Town were constructed without any sidewalks, requiring pe-
destrians to walk in the street. Increased roadway traffic has created safety hazards; and increased
pedestrian usage has intensified the hazards. Town funds may be used as matching funds for future
sidewalk grant application(s), when available. Some of the funds may be utilized for survey and/or
design work, when needed.
FUNDING PRIORITY: High - Finishes a Partially Completed Project
Capital Projects Fund
Project Information Sheets
S6061
351
Capital Projects Fund
Project Information Sheets
S6061
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects 97,036$ 200,000$ 200,000$ 200,000$ 150,000$ -$ 847,036$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources 150,103 150,103
Unfunded -
TOTAL 247,139$ 200,000$ 200,000$ 200,000$ 150,000$ -$ 997,139$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning - -
Design -
Construction 247,139 200,000 200,000 200,000 150,000 997,139
Other Expenses -
TOTAL 247,139$ 200,000$ 200,000$ 200,000$ 150,000$ -$ 997,139$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
2,000 2,000 2,000 2,000 2,000 10,000
-
2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 10,000$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
352
PROJECT TITLE: Avenue of the Fountains/Verde River Intersection Im-
provements
PROJECT NUMBER: S6062
PROJECT DESCRIPTION/SCOPE:
Install curbing and landscape improvements.
TOWN GOALS
TIMEFRAME: FY19-21
YEAR PROJECT BEGAN: FY19-20
TOTAL ESTIMATED PROJECT COST: $82,630
PROJECT JUSTIFICATION:
The AOTF and Verde River Intersection has seen an increase in vehicle and pedestrian traffic. A traf-
fic engineering study determined an all way Stop-using LED flashing Stop signs and adding cross-
walks to connect the East and West segments of the Park would provide additional safety measures
for pedestrian and vehicle traffic.
FUNDING PRIORITY: High - Protects Health & Safety of the Town
Capital Projects Fund
Project Information Sheets
S6062
353
Capital Projects Fund
Project Information Sheets
S6062
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ -$ -$ -$ -$ -$ -$
Grant -
Downtown Strategy 7,630 75,000 82,630
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL 7,630$ 75,000$ -$ -$ -$ -$ 82,630$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning - -
Design 7,630 7,630
Construction 75,000 75,000
Other Expenses -
TOTAL 7,630$ 75,000$ -$ -$ -$ -$ 82,630$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
2,500 2,500 2,500 2,500 10,000
-
-$ 2,500$ 2,500$ 2,500$ 2,500$ 10,000$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
354
Capital Projects Fund
Project Information Sheets
S6063
PROJECT TITLE: Palisades Median Landscape Improvements
PROJECT NUMBER: S6063
PROJECT DESCRIPTION/SCOPE:
This project will provide the reconstruction of the medians on Palisades Blvd from Golden Eagle to
Shea Blvd. New irrigation lines, line of sight issues and the removal/installation of new ground cover
will enhance the look from the current natural state to a maintained appearance.
TOWN GOALS
TIMEFRAME: FY20-22
YEAR PROJECT BEGAN: FY20-21
TOTAL ESTIMATED PROJECT COST: $300,000
PROJECT JUSTIFICATION:
The current condition of the medians in this section are in a natural state leaving broken irrigation
lines, line of sight issues for motorists and unsightly sporadic over-sized landscape rock throughout
these sections of medians.
FUNDING PRIORITY: Low - Provides an Expanded Level of Service
355
Capital Projects Fund
Project Information Sheets
S6063
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ -$ -$ -$ -$ -$ -$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded 150,000 150,000 300,000
TOTAL -$ 150,000$ 150,000$ -$ -$ -$ 300,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning - -
Design 20,000 20,000
Construction 130,000 150,000 280,000
Other Expenses -
TOTAL -$ 150,000$ 150,000$ -$ -$ -$ 300,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
7,000 7,000 7,000 7,000 28,000
-
-$ 7,000$ 7,000$ 7,000$ 7,000$ 28,000$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
356
Capital Projects Fund
Project Information Sheets
S6064
PROJECT TITLE: Desert Vista Park Crosswalk
PROJECT NUMBER: S6064
PROJECT DESCRIPTION/SCOPE:
Installation of a crosswalk across Saguaro Blvd to allow for pedestrian access to Desert Vista Park.
TOWN GOALS
TIMEFRAME: FY20-22
YEAR PROJECT BEGAN: FY20-21
TOTAL ESTIMATED PROJECT COST: $280,000
PROJECT JUSTIFICATION:
Desert Vista Park currently has no pedestrian access. As it is located in an industrial area, there are
very few homes that can access the park without a vehicle. Currently there are no crosswalks be-
tween Shea Blvd and El Lago Blvd to allow residents west of Saguaro to access the park. (Roughly
three miles) An added crosswalk would allow for increased usage for all ages as well as provide a
safe crossing point.
FUNDING PRIORITY: Medium - Results in Increased Efficiency
357
Capital Projects Fund
Project Information Sheets
S6064
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ 100,000$ 180,000$ -$ -$ -$ 280,000$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded -
TOTAL -$ 100,000$ 180,000$ -$ -$ -$ 280,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning - -
Design 50,000 50,000
Construction 50,000 180,000 230,000
Other Expenses -
TOTAL -$ 100,000$ 180,000$ -$ -$ -$ 280,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$ -$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
358
Capital Projects Fund
Project Information Sheets
T5005
PROJECT TITLE: Palisades Boulevard and Eagle Ridge/Palomino Drive
Traffic Signal
PROJECT NUMBER: T5005
PROJECT DESCRIPTION/SCOPE:
Provide for design and construction of a traffic signal at the intersection of Palisades Boulevard and
Eagle Ridge Drive/Palomino Drive.
TOWN GOALS
TIMEFRAME: FY21-22
YEAR PROJECT BEGAN: FY19-20
TOTAL ESTIMATED PROJECT COST: $550,000
PROJECT JUSTIFICATION:
With the Adero Canyon development and anticipated expansion of the CopperWynd Resort on Eagle
Ridge Drive, traffic signal warrants at the intersection of Palisades Boulevard and Eagle Ridge Drive/
Palomino Drive are anticipated to be met based on the CopperWynd Resort traffic study. Once traffic
signal warrants are met, the design and construction of a traffic signal at the intersection will provide
for a more efficient flow of traffic.
FUNDING PRIORITY: Medium - Results in Increased Efficiency
359
Capital Projects Fund
Project Information Sheets
T5005
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Capital Projects -$ 50,000$ -$ -$ -$ 50,000$
Grant -
Downtown Strategy -
General -
Developer -
Development Fees -
Bonds -
Other Sources -
Unfunded 500,000 500,000
TOTAL -$ 50,000$ 500,000$ -$ -$ -$ 550,000$
ACTIVITY Prior Years FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
Acquisition -$ -$ -$ -$ -$ -$ -$
Planning -
Design 50,000 50,000
Construction 500,000 500,000
Other Expenses -
TOTAL -$ 50,000$ 500,000$ -$ -$ -$ 550,000$
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 TOTAL
-$ -$ -$ -$ -$ -$
5,000 5,000 5,000 5,000 20,000
-
-$ 5,000$ 5,000$ 5,000$ 5,000$ 20,000$
Other Impact
TOTAL
FUNDING SOURCES
PROJECT EXPENSES
OPERATING IMPACT
ACTIVITY
Salaries & Benefits
Services & Supplies
360
361
Internal Service Funds
Facilities Replacement Fund
Technology Replacement Fund
Vehicle Replacement Fund
Internal Service Funds
362
Facilities Replacement Fund
Public Works Department
Facilities Maintenance Division
Facilities Replacement Fund
Service Delivery Plan
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, roofing, interior and exterior building paint-
ing, carpet replacement, physical plant mechanical equipment, Fire Department
equipment and parks and recreation structures.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Administration 163,759$ 437,028$ 819,144$ 819,144$
Total 163,759$ 437,028$ 819,144$ 819,144$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Maintenance & Repair -$ -$ 206,690$ 206,690$
Equipment/Improvements 163,759 437,028 278,243 278,243
Reserves - - 334,211 334,211
Total 163,759$ 437,028$ 819,144$ 819,144$
Expenditures by Category
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Total Revenues 22,675$ 48,011$ 7,200$ 7,200$
Total Expenses 163,759 437,028 819,144 819,144
Total $ (141,084) $ (389,017) $ (811,944) $ (811,944)
Operating Results
363
Facilities Replacement Fund
Public Works Department
Facilities Maintenance Division
Reserves
41%
Equipment/Improvements
34%
Maintenance &
Repair
25%
Use of Funds -Facilities Replacement -By Category
Where does the money go?
Total Proposed Budget = $819,144
Description
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised Budget
FY20-21
Proposed Budget
Facilities Replacement Fund
HVAC Repair -$ -$ 10,000$ 10,000$
Painting - - 196,690 196,690
Equipment - 195,956 41,200 41,200
Park Improvements 163,759 241,072 237,043 237,043
Reserves - - 334,211 334,211
Total Facilities Replacement
Fund 163,759$ 437,028$ 819,144$ 819,144$
FY20-21 Proposed Budget
Summary of Expenditures
Facilities Replacement Fund
364
Technology Replacement Fund
Administration Department
Internal Service Division
Technology Replacement Fund
Service Delivery Plan
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.
Program Name
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Operational Support -$ -$ -$ 25,000$
Total -$ -$ -$ 25,000$
Expenditures by Program
Category
FY17-18
Actual
FY18-19
Actual
FY19-20
Revised
Budget
FY20-21
Proposed
Budget
Equipment/Improvements -$ -$ -$ 20,000$
Reserves - - - 5,000
Total -$ -$ -$ 25,000$
Expenditures by Category
365
Vehicle Replacement Program
Vehicle Replacement Program
366
Vehicle Replacement Program (VRP) Policy and Procedures
Objective
To provide a policy and procedures for the development and implementation of the
Town of Fountain Hills’ multi-year Vehicle Replacement Program (VRP).
Scope
This policy applies to all vehicles owned by the Town of Fountain Hills that meet
the definition detailed in the Definitions section.
Policy
The purpose of the Vehicle Replacement Program is to provide an authoritative de-
cision-making process for the evaluation, selection, and multi-year scheduling of
vehicle replacements based on a projection of available fiscal resources and the
vehicle’s age, mileage, engine hours and repair costs. The objectives of the pro-
gram are to:
a) Ensure the timely purchase, repair and replacement of the Town’s vehi-
cles;
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 flow in relation to the
Town's financial capacity; and
d) Ensure efficient, effective and coordinated vehicle acquisition and re-
placement.
Definitions
The following words, when used in connection with this policy, shall have the fol-
lowing meanings:
VEHICLE REPLACEMENT PROGRAM: A multi-year planning document that is the
product of a systematic evaluation of vehicle utilization, repair and maintenance.
This plan serves as a guide for the efficient and effective replacement of vehicles,
outlining a detailed timeline and financing schedule of vehicle replacement.
VEHICLE: A vehicle is defined in financial terms as a piece of rolling stock with a
projected final cost of at least $10,000, or $1,000 if maintained as a stewardship
item, and a useful life of at least 7 years. Vehicles shall be subdivided into various
classifications, using gross vehicle weight rating standards (GVWR) when appropri-
ate, as follows (listed alphabetically):
Gator or Similar
Heavy Duty Trucks (commercial truck classes 7 and 8: over 26,000
GVWR (includes Dump Trucks)
Ladder Trucks
Light Duty Trucks (commercial truck classes 1, 2 and 3: 0 – 14,000 lb.
GVWR)
Medium Duty Trucks (commercial truck classes 4, 5 and 6: 14,001 –
26,000 GVWR)
Pumper Trucks
Sedans
Vehicle Replacement Program
Policy & Procedures
367
Small Utility Equipment (includes Bunker Rakes)
Street Sweepers
SUV (Sports Utility Vehicles)
Tractors/Loaders (includes Backhoes and Graders)
Trailers
Process
A. Schedule: Annually, the Public Works Director and Finance Director will
submit an updated VRP to the Town Manager for review in each fiscal year.
The Town Manager will review the proposal and forward the approved VRP
to the Finance Director for inclusion in the Town’s budget proposal.
B. Format: The Public Works Director will utilize the previous year's ap-
proved VRP as the base for developing recommended additions, deletions,
or changes for incorporation in the updated VRP for the coming year. All
new (not replacement) vehicle requests will also include a comprehensive
estimate of the impact of the new vehicle on the Town's annual operating
budget; e.g., fuel, maintenance requirements, etc.
C. Finance Review: The Finance Director will assist the Public Works Director
as necessary in all facets of the Vehicle Replacement Program development
and review including production of cost estimates, as well as an overall fi-
nancial analysis of the proposed program. Additional assistance may be re-
quested to help produce draft documents, etc.
D. Town Manager Review: The Public Works Director will provide a copy of
the proposed VRP document to the Finance Director and Town Manager for
review and comment. Following approval by the Town Manager the VRP will
be incorporated into the budget proposal for the coming year.
E. Implementation: Upon adoption of the VRP in the operating budget, vehi-
cles included within the applicable budget year may be purchased by the
Public Works Director, or his/her designee, in compliance with the Town’s
Procurement Policy.
F. Amendments: The adopted VRP may be amended upon recommendation
of the Public Works Director and approval of the Town Manager and Town
Council.
Procedure
A. Form: A New Vehicle Request form shall be utilized to request inclusion of
a new (not replacement) vehicle in the Vehicle Replacement Program. De-
partment Directors may request the addition of a new vehicle or transfer be-
tween departments to the VRP by submitting their request to the Public
Works Director as part of the budget process.
The Public Works Director shall include these requests in the VRP that is
submitted to the Finance Director and Town Manager.
B. Funding Prioritization: As part of the VRP development process, the Public
Works Director shall create vehicle replacement priorities to help determine
the vehicle replacement schedule which will be incorporated in the upcoming
fiscal year budget.
Vehicle Replacement Program
Policy & Procedures
368
The following guidelines shall be utilized (listed alphabetically):
Gator or Similar 7 years/15,000 hours
Heavy Duty Trucks 15 years/125,000 miles
Ladder Trucks 15 years/120,000 miles
Light Duty Trucks 10 years/100,000 miles
Medium Duty Trucks 12 years/125,000 miles
Pumper Trucks 15 years/120,000 miles
Sedans 10 years/100,000 miles
Small Utility Equipment 7 years/15,000 engine hours
Sweepers 8 years/75,000 miles
SUV (Sports Utility Vehicles) 10 years/100,000 miles
Tractors/Loaders 20 years/15,000 engine hours
Trailers 10 years
In addition to the factors listed previously, the Public Works Director, or his/
her designee, shall also review the utilization, maintenance records of the
vehicles, downtime and the overall condition of the vehicles when making
recommendations for replacement.
C. Funding Sources: The primary funding sources for the VRP are the Gen-
eral Fund and Streets (HURF) Fund. Revenues for the Vehicle Replacement
Fund will also be generated from charges within the operating funds that
support the departments that utilize the subject vehicles; charges will be
calculated based on replacement cost and updated annually. Vehicles will be
replaced according to the schedule and based on model year. Surplus sale
proceeds and insurance claim proceeds will also be deposited to the Vehicle
Replacement Fund to help offset future vehicle costs.
D. Vehicle Disposal: At least once annually, the Public Works Director, or
his/her designee, shall prepare a list of vehicles to be retired from the
Town’s fleet based on the replacement schedule. At the discretion of the
Public Works Director and based on a recommendation from the fleet me-
chanic, early retirement of a vehicle with excessive maintenance may be
recommended. Excessive maintenance is defined as repair costs that exceed
40% of the vehicle value in a twelve-month period.
The Town Manager shall authorize the sales of these vehicles at auction by
signing over the vehicle title(s). The Public Works Director, or his/her de-
signee, shall then transport the vehicles to the auctioneer and shall be re-
sponsible to insure that the auction proceeds are submitted to the Finance
Division for deposit to the Vehicle Replacement Fund.
Responsibility for Enforcement
The Town Manager, Finance Director and Public Works Director will be responsible
for ensuring that this policy is followed and/or updated as necessary.
Fiscal Year 20-21 Vehicle Replacement Recommendation
During FY12-13, the Vehicle Replacement Program was updated with changes to
the life of some vehicles and elimination of vehicles no longer utilized; the revised
Program was presented and approved by the Town Council. Therefore, for
FY20-21, one new vehicle is budgeted for vehicle replacement incorporating the
revised schedules.
Vehicle Replacement Program
Policy & Procedures
369
Vehicle Replacement Program
Policy & Procedures
Attachment A
370
Vehicle Replacement Fund
Multiple Departments
Internal Service Division
ORG Vehicle No.Description
Mod
Year
Replacement
Cost FY20-21
DVSBS 164 Chevy Equinox 2017 $30,624 $3,062
DVSCODE 160 Ford F-150 2017 $34,828 $3,483
DVSCODE 157 Ford F-250 Supercab W/Lights 2014 $32,230 $3,223
FDOP 172-(E822)Spartan 2014 $665,724 $44,382
FDOP 173-(E823)Crimson 2008 $496,928 $33,129
FDOP 180-(E823)Rosenbauer Pumper 2020 $691,660 $46,111
FDOP 175-(S822)Ford F550 4x4 (V0822)2012 $121,640 $10,137
FDOP 171-(L822)Rosenbauer 2018 $1,266,278 $84,419
FDOP 174-(S823)Ford F550 4x4 2013 $48,418 $4,035
FDAD 176-(DC823)Ford F150 Supercab 2011 $35,142 $3,514
FDAD 177-(DC822)Ford F150 Supercab 2019 $69,240 $6,924
FPOP 21 Bobcat 2016 $14,858 $2,123
FPOP 162 Ford F-250 Pickup 2017 $36,373 $3,637
DVOP 25 Toro Workman GTX 07042 2019 $10,435 $1,491
DVOP 168 Ford F-150 Pickup 2018 $33,177 $3,318
4POP 23 Toro Workman GTX 07042 2019 $10,435 $1,491
4POP SS1 Tenant Sweeper 2013 $51,989 $6,499
GEPOP 26 Sand Pro 3040 2019 $21,475 $3,068
GEPOP 22 Toro Workman HDX 2019 $34,606 $4,944
GEPOP 24 Toro Workman GTX 07042 2019 $10,435 $1,491
GEPOP 14 Kubota KU 2007 $40,416 $2,021
GEPOP 159 Ford F-150 2016 $33,649 $3,365
GEPOP M-1 Kubota 2014 $19,243 $2,749
PKAD 169 Ford F-150 2018 $33,177 $3,318
CSAD 165 Chevy Equinox 2017 $30,624 $3,062
FACAD 158 Ford F-250 Pickup W/Liftgate 2014 $29,366 $2,937
PWADMIN 163 Chevy Colorado 2017 $34,485 $3,448
PWINSP 154 Ford F-150 Pickup W/Lights 2013 $33,270 $3,327
STAD 155 Ford F-250 Pickup W/Lights 2014 $29,314 $2,931
STOPEN 161 Ford F-150 2017 $38,728 $3,873
STPAVE 420F Caterpillar 420F Backhoe Loader 2019 $194,058 $9,703
STPAVE 179 Ford F-750 Dump Truck 2019 $112,805 $7,520
STSIGN 178 Ford F-250 w/Utility Bed 2019 $58,518 $4,877
STPAVE 27 Caterpillar Loader with Gannon 2020 $143,124 $7,156
STPAVE 28 Broce Broom 2020 $85,951 $10,744
STPAVE 156 Ford F-250 Pickup W/Lights 2014 $29,314 $2,931
STPAVE (5085M)John Deere 5085M Tractor 2013 $88,496 $4,425
STVEH 20 Bobcat 2013 $9,124 $0
GENAD 167 Chevy Impala 2017 $26,157 $2,616
GENAD 166 Chevy Equinox 2017 $30,624 $3,062
TOTAL $354,542
Vehicle Replacement Interfund Charges
371
Schedules
Schedules
372
Comprehensive Fee Schedule
Effective July 1, 2020
Comprehensive Fee Schedule
Effective July 1, 2020
373
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
MISCELLANEOUS FEES
Services
Notarization $2.00 per signature
Affix Town Seal $2.00 each
Faxing Service - Local Only $2.00 First Page, $.50 Each Additional Page
Faxing Service - Long Distance $3.00 First Page, $.50 Each Additional Page
Email Document Service $0.00
Returned Check Fee $30.00
Incoming Wire Transfer Fee $35.00
ActiveNet Transaction Fee $2.50 per transaction
Convenience Fee - credit card payment $3.00 per transaction
Art Commission 20% of selling price
Campaign Fees
Pro/Con Argument Fee $100.00
Campaign Finance - Late Filing Fee $10.00 per business day (per ARS 16-918)
Copies - Non - Commercial
Photocopies (B&W) 8 1/2 x 11 $.25 per page
Photocopies (B&W) 8 1/2 x 14 $.30 per page
Photocopies (B&W) 11 x 17 $.40 per page
Photocopies (Color) 8 1/2 x 11 $.50 per page
Photocopies (Color) 8 1/2 x 14 $.60 per page
Photocopies (Color) 11 x 17 $.70 per page
Copies - Commercial
Photocopies (B&W) 8 1/2 x 11 $.50 per page
Photocopies (B&W) 8 1/2 x 14 $.60 per page
Photocopies (B&W) 11 x 17 $.80 per page
Photocopies (Color) 8 1/2 x 11 $1.00 per page
Photocopies (Color) 8 1/2 x 14 $1.20 per page
Photocopies (Color) 11 x 17 $1.40 per page
Documents (CD Only)
Town Code $25.00 each
Zoning Ordinances $25.00 each
Subdivision Code $25.00 each
CAFR (Annual Financial Report)$25.00 each
Annual Budget $25.00 each
Land Use Analysis $25.00 each
Council Meeting $25.00 each
Other Materials $25.00 each
Reports
License Report (Non - Commercial Use)$25.00 (CD or hard copy)
License Report (Commercial Use)$50.00 (CD or hard copy)
Adopt A Street
Fee, per sign $30.00
374
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
MISCELLANEOUS FEES (CONT.)
Maps
8 1/2" x 11" (B&W)$0.50
8 1/2" x 11" (Color)$2.00
8 1/2" x 11" (Photo)$3.00
11" x 17" Street/Index Map "Typical" (B&W)$6.00
11" x 17" Street/Index Map "Typical" (Color)$8.00
11" x 17" Aerial Site Plan (Photo)$20.00
24" x 36" Custom Map (B&W)$20.00
24" x 36" Custom Map (Color)$30.00
36" x 36" Bldg/Plat/Zoning Map (B&W)$30.00
36" x 36" Bldg/Plat/Zoning Map (Color)$40.00
60" x 60" Street/Bldg/Develop/Plat/Plot
(B&W)
$50.00
60" x 60" Street/Bldg/Develop/Plat/Plot
(Color)
$80.00
Map Book $25.00
DOG LICENSE
Non - neutered dog $0.00
Spayed/Neutered dog $0.00
Over 65 with neutered dog $0.00
Service Dog $0.00
Replacement Dog Tag $0.00
Late fee neutered dog (per month)$0.00
Late fee non - neutered dog (per month)$0.00
BUSINESS LICENSE FEES
Providers of services, wholesalers and
manufacturers with a fixed place of business
within the town limits
$50.00/application and first year fee - non-refundable
Retail merchants, restaurants, bars, contractors
and renters of real and personal property with a
fixed place of business within the town limits
and persons engaging in the sale of real estate
$50.00/application and first year fee - non-refundable
Wholesalers, manufacturers and providers of
services without a fixed place of business within
the town limits
$50.00/application and first year fee - non-refundable
Retail merchants, etc. (as above) without a
fixed place of business within the town limits
$50.00/application and first year fee - non-refundable
Annual renewal fee for business within the town
limits
$35.00 - non-refundable
Annual renewal fee for business without a fixed
place of business within the town limits
$50.00 - non-refundable
Late fee for renewal of business license fee 25% of renewal fee
Penalty for operating a business without a
license
$100.00
375
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
BUSINESS LICENSE FEES (CONT.)
Peddlers, solicitors and mobile merchants $250.00/calendar quarter or fraction thereof - non-
refundable
Peddler investigation fee (per person)$41.00 - non-refundable
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.
$100.00/week
Animal Show $100.00/week
Circus Parade Only $50.00/day
Handbill Distributor $10.00/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.
$100.00/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 fixed place of business
$50.00/day
Duplicate Business License $10.00 - non-refundable
Verification of License Letter $10.00 - non-refundable
First and second None
Third $50.00
Fourth $75.00
Fifth and Sixth $100.00
Seventh or more $200.00 each
License fee $25.00/annually - non-refundable
Lease Agreement Application Fee, each location $250.00, per location - non-refundable
Amendments to Cell Tower Lease Agreements $250.00, 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 five
Small Wireless Facilities (SWF) collocation $50.00 for SWF over five
Batched applications for up to 25 SWF's $100.00 per SWF up to five (at $100 each) ($500
maximum fee)
Batched applications for up to 25 SWF's $50.00 per SWF 6 - 20 sites ($1,000 maximum fee)
Applications for new, replacement or modified
utility poles NOT subject to zoning review
Not to Exceed $750.00
Applications for new, replacement or modified
utility poles and collocation of wireless facilities
subject to zoning review
Not to Exceed $1,000.00
FALSE ALARM SERVICE CHARGES (PER CALENDAR YEAR)
ALARM SYSTEM LICENSE PERMIT
WIRELESS COMMUNICATIONS (CELL TOWER ON TOWN PROPERTY)
376
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
SPECIAL EVENT PERMITS
Special Event Permits - Food/Event
Vendors
Application Fee - Local (Fountain Hills) Business $100.00 - non-refundable
Application Fee - Non-Local Business $350.00 - non-refundable
Special Event Permits - Business
Application Fee - Business (If submitted at least
60 days prior to the event date)
$100.00 - non-refundable
Application Fee - If submitted 59 days or less
prior to the event date
$300.00 - non-refundable
Permit Fee $50.00 per day (not to exceed $400.00)
Special Event Permits - Non-Profit
Application Fee - Charitable Organization (If
submitted at least 60 days prior to the event
date)
$50.00 - non-refundable
Application Fee - If submitted 59 days or less
prior to the event date
$200.00 - non-refundable
Permit Fee $25.00 per day (not to exceed $200.00)
Special Event Permits - Extra Fees
Special Event Liquor Application Fee See alcohol license application fees - non-refundable
Utility Fees Actual cost of usage
Park/Open Space Fees, including Amphitheater,
Avenue of the Fountains Plaza, Great Lawn,
Centennial Circle and other lawns - Event with
less than 5,000 attendance
$2,500.00/day
Park/Open Space Fees, including Amphitheater,
Avenue of the Fountains Plaza, Great Lawn,
Centennial Circle and other lawns - Event with
more than 5,000 attendance
$3,500.00/day
Special Event Permits - Deposit Fees
Events with less than 1,000 attendance $500.00
Events with 1,000 - 1,999 attendance $1,000.00
Events with 2,000 - 5,000 attendance $2,500.00
Events with over 5,000 attendance $5,000.00
Special Event Permit Fees - Road Closure
Admin Fees
Events with less than 1,000 attendance $500.00
Events with 1,000 - 1,999 attendance $750.00
Events with 2,000 - 5,000 attendance $1,000.00
Events with over 5,000 attendance $1,500.00
Special Event Permit Fees - Vendor
Compliance Fine
First time penalty $250.00
Recurring penalty $750.00
Film permit application $50.00 non-refundable
377
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
ALCOHOL LICENSE APPLICATION
Person Transfer Fee $150.00 - non-refundable
Location Transfer Fee $150.00 - non-refundable
Probate/Will Assignment/Divorce Decree $150.00 - non-refundable
Extension of Premise $50.00 - non-refundable
Sampling Permit $50.00 - non-refundable
Acquisition of Control/Restructure/Agent Change $100.00 - non-refundable
Initial/Interim Application Fee
01 - In State Producer $500.00 - non-refundable
02 - Out of State Producer $500.00 - non-refundable
03 - Domestic Microbrewery $500.00 - non-refundable
04 - In State Wholesaler $500.00 - non-refundable
05 - Government $500.00 - non-refundable
06 - Bar, All Spirituous Liquors $500.00 - non-refundable
07 - Beer & Wine Bar $500.00 - non-refundable
08 - Conveyance $500.00 - non-refundable
09 - Liquor Store $500.00 - non-refundable
10 - Beer & Wine Store $500.00 - non-refundable
11 - Hotel/Motel $500.00 - non-refundable
12 - Restaurant $500.00 - non-refundable
13 - Domestic Farm Winery $500.00 - non-refundable
14 - Private Club
15 - Special Event $25.00 - non-refundable
16 - Wine Festival/Wine Fair $25.00 - non-refundable
ADULT ORIENTED BUSINESS LICENSE
Application Fee - Business $500.00 - non-refundable
Application Fee - Provider $100.00 - non-refundable
Application Fee - Manager $100.00 - non-refundable
Application Fee - Employee (per person)$50.00 - non-refundable
License Fee - annual - Business $200.00 - non-refundable
License Fee - annual - Provider $100.00 - non-refundable
License Fee - annual - Manager $100.00 - non-refundable
CABLE LICENSE
Initial License Application $2,500.00 - non-refundable
Transfer of ownership $2,000.00 - non-refundable
License modification, pursuant to 47 USC Sec 545 $2,500.00 - non-refundable
Other License modification up to $2000.00 - non-refundable
License fee - quarterly 5% of gross receipts
Late fee (after 30 days)5% plus interest of 1 1/2% per month
378
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
EXCAVATIONS/IN - LIEU FEES
Base fee (per excavation)$250.00 plus:
Trench cut fees:
Newly paved or overlayed 0 - 1 yrs.$55.00 per lineal feet
Newly paved or overlayed 1 - 2 yrs.$45.00 per lineal feet
Newly paved or overlayed 2 - 3 yrs.$35.00 per lineal feet
Newly paved or overlayed 3 - 4 yrs.$25.00 per lineal feet
Newly paved or overlayed 4 - 5 yrs.$15.00 per lineal feet
Newly paved or overlayed 5 - 6 yrs.$10.00 per lineal feet
Slurry or chip sealed 0 - 2 years $4.00 per lineal feet
Pavement replacement greater than 300 feet in
length
$2.50 per square yard
Utility Pit fees:
Newly paved or overlayed 0 - 1 yrs.$5.00 per square feet
Newly paved or overlayed 1 - 2 yrs.$4.50 per square feet
Newly paved or overlayed 2 - 3 yrs.$3.50 per square feet
Newly paved or overlayed 3 - 4 yrs.$2.50 per square feet
Newly paved or overlayed 4 - 5 yrs.$1.50 per square feet
Newly paved or overlayed 5 - 6 yrs.$1.00 per square feet
Slurry or chip sealed 0 - 2 years $5.00 per square feet
Adjustment (MH, valve, monument, etc.)$500.00 each
Striping $.55 per linear feet
Lane Markers $150.00 each
Stop Bars $2.50 per square feet
Crosswalks $.79 per square feet
RPMs $7.00 each
Seal-Coat $2.00 per square yard
ENCROACHMENT/ENGINEERING PERMITS
Base Permit Fee $70.00 - non-refundable
2"/6" Paving A.C.$.35 per square yard
1" Paving - Overlay or Top Course $.15 per square yard
1" ABC or Select Subbase $.05 per square yard
Permanent Barricading $25.00 each
Guard Rail/Hand Rail $.20 per linear feet
Survey Monuments $10.00 each
Concrete Aprons $15.00 each
Scuppers $15.00 each
Review for Adjustments MH, etc.$10.00 each
4" Paving - PC Concrete $.22 per square yard
Decorative Sidewalk or Paving $.30 per linear feet
Sidewalk & Bike path $.30 per linear feet
Curb & Gutter $.20 per linear feet
Valley Gutter $.50 per linear feet
Sign (regulator, street etc.)$5.00 each
Pavement Cuts $2.00 per linear feet
Driveway/Driveway Modifications $30.00 each
Utility, Water Line, Sewer Line Trench $.15 per linear feet
Drywells (maxwell or similar)$100.00 each
Storm Drain Pipe $2.00 per linear feet
Catch Basins, Headwells $50.00 each
379
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
ENCROACHMENT/ENGINEERING PERMITS (CONT.)
Cutoff Walls $.35 per linear feet
Slope Protection $.30 per square yard
Rip Rap $.90 square feet
Retaining Wall $1.53 per linear feet
Cut/Fill (Materials Moved)$.40 per cubic yard
Box Culverts 5% of attached estimate
Miscellaneous 5% of attached estimate
Landscaping 5% of attached estimate
Irrigation 5% of attached estimate
Lighting 5% of attached estimate
Grading 5% of attached estimate
Utility Splice/Repair Pits (outside pvmt)$2.00 square feet (minimum $50.00)
Other 5% of attached estimate
In Lieu Payments Calculated for cuts greater than 300 feet in length -
per MAG section 336
Traffic Control Plan Review $200.00
Engineering Plan Review Fee $350.00 per sheet
Failure to obtain an Encroachment Permit $200.00
Failure to obtain a Final Inspection $100.00
Reinspection Fee $150.00
Investigation Fee for Work Done Without
Permit
$250.00 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.
Oversize/Overweight Vehicle Permit $210.00
Haul Route Permit (greater than or equal to 500
cubic yards)
$210.00
Failure to barricade or improper barricading Up to $1,000.00
Permit Extension $50.00
Penalty for work w/o permit 50% of Permit Fee
Minimum Plan Review $70.00 per hour (1 - hour Minimum)
ENVIRONMENTAL FEE
Environmental fee:
per residential solid waste account $3.00 per month per parcel; billed $36.00 annually
per multifamily solid waste account (with a
range for number of units
to be determined
commercial solid waste accounts (license fee
and/or cost per commercial account)
to be determined
late fee for paying the environmental fee $5.00 per month up to a maximum of $35.
380
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
DEVELOPMENT SERVICES FEES
Easement or Right-of-Way Abandonment $350.00
Hillside Protection Reconfiguration and/or
Replacement of Hillside Protection Easement
$350.00
Revocation Administrative Fee $300.00
Engineering Plan Review Fee $350.00 per sheet
Final Plat Improvement:
Plan Checking $350.00 per sheet (includes 2nd and 3rd reviews)
Except water and sewer plans $175.00 per sheet (includes 2nd and 3rd reviews)
Water and sewer plans only $200.00 per sheet with corrections (4th+ reviews);
$75.00 per sheet for addendums (changes made
afeeter approval).
Engineering Report/Calculations Review Fee
(Drainage, Environmental, Traffic, Structural,
Water, Sewer, etc.)
$350.00 per report
New/Address Change $25.00
DEVELOPMENT FEES
Single Family Residential $3,974.00
Multi - Family Residential $2537.00/dwelling
Commercial $3.82/square feet
Office $2.45/square feet
Institutional $2.86/square feet
Industrial $1.29/square feet
Fee Detail (From Above)
Park & Recreation
Single Family $1,916.00
Multi - Family $1,479.00
Commercial $0.81/square feet
Office $1.03/square feet
Institutional $0.32/square feet
Industrial $0.56/square feet
Fire and Emergency
Single Family $122.00
Multi - Family $94.00
Commercial $0.14/square feet
Office $0.18/square feet
Institutional $0.06/square feet
Industrial $0.10/square feet
Streets
Single Family $1,935.00
Multi - Family $964.00
Commercial $2.86/square feet
Office $1.24/square feet
Institutional $2.48/square feet
Industrial $0.63/square feet
381
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
PLANNING & ZONING FEES
Administrative Use Permit/Grand Opening Sign $25.00
Appeal of a Decision by the Zoning Administrator $1,000.00 plus notification *^
Area Specific Plans and amendments $3,000.00 plus $ 100.00 per acre ^
Comprehensive Sign Plans and amendments $200.00
Commercial/Industrial/Multi-Family Site Plan
Review
$500.00 plus $200.00 for every 5,000 square feet or
portion thereof ^
Condominium Plats $1,500.00 plus $50.00 per unit ^
Continuance at Applicant Request $250.00
Cut & Fill Waiver $300.00
Development Agreements $5,000.00 plus $100 per acre or portion thereof
Development Agreements - Amendment $5,000.00
Final Plats $1,500.00 plus $ 50.00 per lot, unit or tract ^
General Plan Amendments Minor $ 3,000.00 plus $ 100.00 per acre ^
Major $ 5,000.00 plus $ 100.00 per acre ^
Hillside Protection Easement (HPE)$20.00 + applicable recording fees
Land Disturbance Fee $10.00 per square feet plus revegetation
Landscape Plan Review $420.00 plus $ 2,500.00 refundable deposit **
Public notice in Newspaper actual newspaper posting cost plus $10.00 processing
Notification fee $5.00 per mailing label plus actual newspaper posting
cost plus $10.00 processing.
Ordinances (Text Amendments)$2,000.00 plus notification *
Planned Area Developments (PAD)$2,000.00 plus $100.00 per acre or portion thereof
plus notification *
Planned Area Developments (PAD) - Amendment $2,000.00
Planned Unit Developments (PUD)$2,000.00 plus $100.00 per acre or portion thereof
plus notification *
Planned Unit Developments (PUD) - Amendment $2,000.00
Plat Abandonments $500.00 ^
Preliminary Plats $2,000.00 plus $50.00 per lot, unit or tract^
Recording Fees (subject to change without
notice)
$10.00 plus actual cost
Replats (lot joins, lot divisions, lot line
adjustments)
$500.00 up to three lots, more than 3 lots use Final
Plat fees ^
Rezones (Map)$2,000.00 plus $100.00 per acre or portion thereof
plus notification *^
Saguaro Cactus Permit $90.00
Special Use Permits and amendments $500.00 plus notification *^ - non-refundable
Temporary Use Permits $200.00 plus notification * - non-refundable
Temporary Visitor Permit (RV Parking):$25.00
Time Extension Fee $100.00
Tract Housing $500.00 per Standard Plan + $100 per
House Façade VariantVariances$1,000.00 plus $300.00 for each additional variance
plus notification *^Zoning Verification Letter $200.00
*$5.00 per mailing label plus actual newspaper posting cost plus $10.00 processing.
**Deposit required for Certificate of Occupancy (C of O) if landscaping is not installed; refundable
upon landscaping approval by Town within six (6) months.
^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. The "recording fee" is per Maricopa County's Fee Schedule and is,
therefore, subject to change.
382
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
Livable Area with A/C $.75 square feet
Covered Area: Garage and/or Patio (non A/C)$.45 square feet
Single Family Addition $.75 square feet
Area non A/C $.45 square feet
Single Family Remodel $.23 square feet
Area non A/C $.14 square feet
Solar Photovoltaic $140.00
Fence Walls $70.00 plus $.15 LF (Linear Footage)
Retaining Walls $70.00 plus $1.53 LF (Linear Footage)
Pools & Spas Attached $290.00 plus $.90 square feet
Stand Alone Spas $235.00
Landscape Plan Review $420.00 plus $ 2,500.00 refundable deposit **
One Discipline Permit $70.00 (building, plumbing, electrical or mechanical)
Combination Permit $210.00
Miscellaneous Plan Review
Minimum Plan Review $70.00 per hour (1 - hour Minimum)
Revisions to Approved Plans $70.00 per hour (1 - hour Minimum)
Plumbing - Water heater replacement/solar
(minor)
$70.00
Mechanical - HVAC replacement (minor)$70.00
Electrical - panel repair (minor)$70.00
Demolition (minor)$120.00
Plan Review Add On (Afeeter 3rd Review)50% of Bldg Permit/Plan Review Fee
Reinspection Fee $150.00 per Trip
Plan copies 24x36 $3.00 per page - B&W
$5.00 per page - Color
Permit Extensions - Residential new
construction only (If Town has all records and
$400.00
Permit Extensions - Residential remodel
only (If Town has all records and within current
Code cycle)
$100.00
Refund for cancelled Single Family Home
permit
35% of building permit fee paid - request must be
made within 180 days of original payment
Penalty for failure to obtain a building permit 50% of Bldg Permit/Plan Review Fee
BUILDING PERMIT/PLAN CHECK – SINGLE FAMILY RESIDENTIAL
Single Family Homes (Includes Permit and Plan Review)
Specialized Permits (Includes Permit and Plan Review)
Miscellaneous Permits (Plan Review Fee Extra)
Over the Counter Permits (No Plan Review Fee Required)
383
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
Area with A/C $.75 square feet
Covered Area (non A/C)$.45 square feet
Commercial Building Addition
Area with A/C $.75 square feet
Covered Area (non - A/C)$.45 square feet
Commercial Remodel (Existing)
Area with A/C $145.00 plus $.23 square feet
Covered Area (non - A/C)$145.00 plus $.14 square feet
Shell Only for Commercial & Multi - Family
Area with A/C $205.00 plus $.50 square feet
Covered Area (non – A/C)$70.00 plus $.45 square feet
Commercial Tenant Improvement
Area with A/C $145.00 plus $.23 square feet
Covered Area (non - A/C)$145.00 plus $.14 square feet
Apartments/Condominiums
Livable Area with A/C $.75 square feet
Covered Area (non - A/C)$.45 square feet
Livable Area with A/C $.60 square feet
Covered Area (non - A/C)$.37 square feet
Livable Area with A/C $.53 square feet
Covered Area (non - A/C)$.33 square feet
Solar Photovoltaic $140.00
Fence Walls $70.00 plus $.15 Lf (Linear Footage)
Retaining Walls $70.00 plus $1.53 LF (Linear Footage)
Pools & Spas Attached $290.00 plus $.90 square feet
Stand Alone Spas $235.00
Landscape Plan Review $420.00 plus $ 2,500.00 refundable deposit **
Specialized Permits (Includes Permit and Plan Review)
BUILDING PERMIT/PLAN CHECK - COMMERCIAL
Commercial Building Permit (Includes Permit and Plan Review)
Apartments/Condominiums with 4 or more units & recurring floor plans (0 -100,000 livable square feet)
Apartments/Condominiums with 4 or more units & recurring floor plans (Over 100,000 livable square
**Deposit required for Certificate of Occupancy (C of O) if landscaping is not installed; refundable
upon landscaping approval by Town within six (6) months.
384
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
Minimum Permit (one discipline)$70.00 (or $210.00 for building, plumbing, electrical
and mechanical)
Minimum Combination (all disciplines)$210.00
Sign Permit, less than 32 square feet (Face
Replacement Only)
$50.00 per sign
Sign Permit, greater than 32 square feet (Face
Replacement Only)
$100.00 per sign
Sign Permit, less than 32 square feet (New)$190.00 per sign
Sign Permit, greater than 32 square feet (New)$240.00 per sign
Miscellaneous Plan Review
Minimum Plan Review $70.00 per hour (1 - hour Minimum)
Revisions to Approved Plans $70.00 per hour (1 - hour Minimum)
Plumbing - Water heater replacement/solar
(minor)
$70.00
Mechanical - HVAC replacement (minor)$70.00
Electrical - panel repair (minor)$70.00
Demolition (minor)$120.00
Plan Review Add On (Afeeter 3rd
Review)
50% of Bldg Permit/Plan Review Fee
Reinspection Fee $150.00 per trip
Permit Extensions - Commercial new
construction only (If Town has all
records and within current Code cycle)
$400.00
Permit Extensions - Commercial remodel
only (If Town has all records and
within current Code cycle)
$100.00
Penalty for failure to obtain a building permit 50% of Bldg Permit/Plan Review Fee
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
Appeal of Decision by Building Official/Fire
Marshall
$1,000.00 plus notification *^
BUILDING PERMIT/PLAN CHECK – COMMERCIAL (CONT.)
Miscellaneous Permits (Plan Review Fee is Separate)
Over the Counter Permits (No Plan Review Fee Required)
*$5.00 per mailing label plus actual newspaper posting cost plus $10.00 processing.
^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. The "recording fee" is per Maricopa County's Fee Schedule and is,
therefore, subject to change.
385
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
FIRE SAFETY FEES
Residential Automatic Sprinkler System
Plan Review/Inspection
$.05 square feet (minimum $25.00)
Commercial Automatic Sprinkler System
Plan Review/Inspection
$.10 square feet (minimum $50.00)
Commercial Auto Sprinkler System
Modification Plan Review/Inspection
$75.00
Commercial Hood System Plan
Review/Inspection
$100.00
Commercial Fire Alarm System Plan
Review/Inspection
$100.00
Commercial Fire Alarm System
Modification Plan Review/Inspection
$50.00
Residential LPG Installation
Review/Inspection
$50.00
Annual Adult Residential Group Care
Inspection
$100.00 per year
Annual Commercial Fire Inspection Fee $0.00
Tent Permit Fee (any tent over 200 square feet
& any canopy over 400 square feet)
$100.00
Reinspection Fee (beyond one re-check)$150.00 per trip
ABATEMENT FEES
Inspection fee $70.00 per hour (1 - hour minimum)
Reinspection fee $150.00 per trip
PARK FACILITY RENTALS
Park Rental Fees - Resident/Organization (1)Per Hour
Small Ramada - 2 hour minimum $10.00
Medium Ramada - 2 hour minimum $15.00
Large Ramada - 2 hour minimum $20.00
Meeting Rooms 2 hour minimum $10.00
Multi-Purpose Fields - 2 hour minimum $15.00
Tennis Courts - 90 minute reservation $5.00 without lighting
Tennis Courts - 90 minute reservation $7.00 with lighting
Open Park space, including Amphitheater,
Avenue of the Fountains Plaza, Great Lawn,
Centennial Circle and other lawns
$400.00/half day (4 hours or less)
$750.00/full day (over 4 hours)
(1) 10% wedding discount when combined with Community Center Rental
386
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
PARK FACILITY RENTALS (CONT.)
Park Rental Fee Extras
Power Distribution Box Rental Fee & Deposit $15.00/box per day; $100.00 deposit per box and
power cable
Athletic Field Lights (2 hour minimum)$10.00 per hour
Athletic Field – Prep & Bases $25.00 per field
Alcohol Permit with Park Reservation $10.00 for 50 Consuming Adults - non-refundable
Fountain Operation $265.00 Per Half - Hour
Staff (2 hour minimum)$21.00 - $38.00 Per Hour
Park Rental Fees - Non-Resident/
Commercial (1)
Per Hour
Small Ramada - 2 hour minimum $15.00
Medium Ramada - 2 hour minimum $22.50
Large Ramada - 2 hour minimum $30.00
Meeting Rooms - 2 hour minimum $15.00
Multi-Purpose Fields - 2 hour minimum $22.50
Tennis Courts - 90 minute reservation $10.00 without lights
Tennis Courts - 90 minute reservation $14.00 with lights
Open Park space, including Amphitheater,
Avenue of the Fountains Plaza, Great Lawn,
Centennial Circle and other lawns
$750.00/half day (4 hours or less)
$1,400.00/full day (over 4 hours)
(1) 10% wedding discount when combined with Community Center Rental
Park Rental Fee Extras
Power Distribution Box Rental Fee & Deposit $15.00/box per day; $100.00 deposit per box and
power cable
Athletic Field Lights - 2 hour minimum $10.00 per hour
Athletic Field – Prep & Bases $25.00 per field
Alcohol Permit with Park Reservation $10.00 for 50 Consuming Adults - non-refundable
Fountain Operation $265.00 Per Half - Hour
Staff - 2 hour minimum $21.00 - $38.00 Per Hour
Recreation Fees
Program Cancellation Fee $10.00
387
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
COMMUNITY CENTER RENTALS
Community Center Rental - Resident/
Organization (Tier 2) (2)
Per Hour
Any Meeting Room - 2 hour minimum $17.00
One Ballroom (30 - 90 people)
Minimum 4 hours $36.00
Two Ballrooms *(91 - 160 people)
Minimum 4 hours $72.00
Three Ballrooms*( 161 - 250 people)
Minimum 4 hours $108.00
Grand Ballroom *( 251 - 450 people)
Minimum 4 hours $144.00
Lobby (2)Per Hour
4 hour minimum $34.00
Grand Ballroom & Lobby (2)
All Day Rate (Monday - Thursday 7:00 am to
Midnight)
$1,760.00
All Day Rate (Friday - Saturday 7:00 am to
Midnight)
$2,200.00
Weekend Rates: Friday & Saturday (2)Weekend Rates: Friday-Sunday
Ballroom 3 (includes patio access and views)*Per Hour
4 hour minimum $41.00
4 hour minimum $41.00
4 hour minimum with contract 50% of Resident/Non-Profit rate
(2) 10% wedding discount when combined with a Park Rental
Ballroom 4 (includes patio access and views)
Tier 2 Groups meeting 6 or More Times per Year:
*Ballroom 3 not available as a standalone rental
388
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
Community Center Rental - Non-Resident/
Commercial (Tier 3) (2)
Per Hour
Any Meeting Room $39.00
One Ballroom (30-90 people)
4 hour minimum $83.00
Two Ballrooms *(91 - 160 people)
4 hour minimum $166.00
Three Ballrooms*( 161 - 250 people)
4 hour minimum $249.00
Grand Ballroom *( 251 - 450 people)
4 hour minimum $332.00
Lobby (2)
4 hour minimum $69.00
Grand Ballroom & Lobby (2)
All Day Rate (Monday - Thursday 7:00 am to
Midnight)
$4,400.00
All Day Rate (Friday - Saturday 7:00 am to
Midnight)
$5,500.00
Weekend Rates: Friday & Saturday (2)Weekend Rates: Friday-Sunday
Ballroom 3 (includes patio access and views)*Per Hour
4 hour minimum $124.00
4 hour minimum $124.00
4 hour minimum with contract 50% of Non-Resident/Commercial Rate
Tier 3 Groups meeting 6 or More Times per Year:
COMMUNITY CENTER RENTALS (CONT.)
Ballroom 4 (includes patio access and views)
*Ballroom 3 not available as a standalone rental
(2) 10% wedding discount when combined with a Park Rental
389
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
Video Projector - Note Vission 3,000
Lumens
$40.00
Overhead Projector $15.00
Slide Projector $15.00
27" TV $15.00
Flat Screen TV $25.00
TV/VCR (or DVD)$0.00
VCR or DVD Player $10.00
Small Screen $5.00
Large Screen (8' x 10')$10.00
Large Screen Border $15.00
Ping Pong Table $15.00 per rental
Internet Access
Hard Wire $125 per day
Sound Reinforcement
Wireless Microphones $5.00
Speaker Table (Includes Mixing Board)$15.00 each
Conference Phone $10.00
Portable Sound System (Includes Mixing Board
and/or Portable Speaker)
$25.00
CD Player $10.00
Electricity (per booth)
110 V $15.00
220 V $40.00
Other
Easel $5.00
Papers & Markers $10.00
Portable White Board $5.00
Walker Display Board $5.00
Items for Sale
25' Extension Cord $15.00 each
Power Strip $15.00 each
Masking Tape $5.00 per roll
Miscellaneous
Dance Floor - per 3' x 3' parquet square $3.00
Staging 6' x 8" section $5.00
Piano - Tuning Extra
Upright $25.00
Grand $50.00
Coffee Service $5.00 per 8 cup pack
COMMUNITY CENTER RENTALS (CONT.)
Community Center Extra Service Fees - Resident/Non-Profit
390
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
Video Projector - Note Vission 3,000 Lumens $75.00
Overhead Projector $30.00
Slide Projector $30.00
27" TV $30.00
Large Flat Panel Monitor $50.00
Flat Screen TV $50.00
VCR or DVD Player $20.00
Small Screen $10.00
Large Screen (8' x 10')$20.00
Large Screen Border $30.00
Ping Pong Table $30.00 per rental
Internet Access
Hard Wire $125.00 per day
Sound Reinforcement
Wireless Microphones $15.00
Speaker Table (Includes Mixing Board)$15.00 each
Conference Phone $20.00
Portable Sound System (Includes Mixing $50.00
CD Player $20.00
Electricity ( per booth)
110 V $25.00
220 V $75.00
Other
Easel $10.00
Papers & Markers $20.00
Portable White Board $10.00
Walker Display Board $10.00
Items for Sale
25' Extension Cord $15.00 each
Power Strip $15.00 each
Masking Tape $5.00 each
Miscellaneous
Dance Floor - Per 3' x 3' parquet square $5.00
Staging 6' x 8" section $10.00
Piano - Tuning Extra
Upright $50.00
Grand $100.00
Coffee Service $5.00 per (10) 8oz cup pack
Portable Bar $50.00
Labor Charges $25/hour
$40/hour OTNOTE: All Rentals Are Subject To Applicable Arizona Sales Taxes
COMMUNITY CENTER RENTALS (CONT.)
Community Center Extra Service Fees - Non - Resident/Commercial
391
Comprehensive Fee Schedule
Effective July 1, 2020
Description Proposed Fee FY20-21
Resident $20.00
Non - Resident $30.00
COURT FEES
Non-Sufficient Funds (checks returned to Court)$30.00 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
five days of trial)
Actual administrative costs
Civil Traffic Default $50.00 per defaulted charge
Warrant $50.00 per warrant issued
Diversion Program Rescheduling $25.00
Court Clerk $17.00
Court User $30.00 per charge, plus surcharges
Public Records Search $2.00 per name
Copies $0.50 per page
Certified Copies $17.00
Copies of CDs $17.00
SENIOR SERVICES ANNUAL MEMBERSHIP FEES (CALENDAR YEAR)
NOTE: Court fees are subject to change throughout the fiscal year in accordance with
State Law and Arizona Supreme Court Rules.
392
Schedule of
Authorized Positions
Schedule of Authorized Positions
6FKHGXOHRI$XWKRUL]HG3RVLWLRQV
6FKHGXOHRI$XWKRUL]HG3RVLWLRQV
394
Compared to the high of 115 FTEs in FY01-02, the current level of 62 FTEs repre-
sents a total decrease of almost 50% over a nineteen year period. The reduction in
authorized FTEs is a result of the economic downturn and the need to reduce Town
expenditures, resulting in the consolidation of positions as well as actual staff
layoffs.
Schedule of Authorized Positions
Schedule of Authorized Positions
(continued)
395
Pay Plan
Pay Plan
396
Pay Plan
FY20-21 PAY PLAN—effective July 1, 2020
3D\3ODQ
)<-3$<3/$1—HIIHFWLYH-XO\
398
Pay Plan
FY20-21 PAY PLAN—effective January 1, 2021
)<-3$<3/$1—HIIHFWLYH-DQXDU\
3D\3ODQ
400
Resolution
Resolution 2020-23
401
Resolution
402
Resolution
403
Glossary
Glossary
404
Account
A separate financial reporting unit for budgeting, management or accounting pur-
poses. All budgetary transactions, whether revenue or expenditure, are recorded
in accounts. Several related accounts may be grouped together in a fund. A list of
accounts is called a chart of accounts.
Accounting Standards
The generally accepted accounting principles (GAAP) promulgated by the Govern-
mental Accounting Standards Board (GASB) that guide the recording and reporting
of financial information by state and local governments.
Accrual Basis of Accounting
The basis of accounting under which transactions are recognized at the time they
are incurred, as opposed to when cash is received or sent. Expenses are recorded
at the time liabilities are incurred and revenues are recorded when earned. Un-
billed services are recorded as receivables at year end.
Actual vs. Budgeted
Difference between the amounts projected (budgeted) in revenues or expenditures
at the beginning of the fiscal year and the actual receipts or expenses, which are
incurred by the end of the fiscal year.
Adopted Budget
Used and and the
budget document. Represents by
the Town the
Adoption
Formal action by the Town Council, which sets the spending limits for the fiscal
year.
Ad Valorem Taxes
Commonly referred to as property taxes. The charges levied on all real, and cer-
tain personal property, according to the property’s assessed value and the tax
rate. Used as a source of monies to pay general obligation debt and to support the
General Fund.
Allocation
A part a by
and/or
Appropriation
Specific amount of monies authorized by the Town Council for the purpose of in-
curring 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 con-
structing roads and buildings.
Arbitrage
The ability to use tax exempt proceeds and, by investing those funds in higher
yielding taxable securities, generate a profit to the issuer.
Glossary
A-AR
405
Assessed Valuation
A that and property a
property are by
and the a
Asset
Resources and property of the Town that can be used or applied to cover liabilities.
Alternatively, any owned physical object (tangible) or right (intangible) having a
monetary value or an item or source of wealth expressed in terms of any cost ben-
efitting a future period.
Attrition
A method of achieving a reduction in personnel by not refilling the positions vacat-
ed through resignation, reassignment, transfer, or retirement.
Audit Report
The report prepared by an auditor covering the audit or investigation of an entity’s
financial 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 verification procedures; 5) financial
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 qualified certified public accountants.
Authorized Positions
Employee positions which are authorized in the adopted budget.
Available (Unassigned) Fund Balance
Funds remaining from the prior year which are available for appropriation and ex-
penditure in the current year.
Balanced Budget
Arizona law (Title 42-Arizona Revised Statutes) requires the Town Council to annu-
ally adopt a balanced budget by purpose of public expense. State law defines this
balanced budget as “the primary property tax levy, when added together with all
other available resources, must equal these expenditures.” The total of proposed
expenditures will not exceed the total of estimated revenues and fund balances.
Base Budget
The ongoing expense for personnel, contractual services, commodities, and the
replacement of equipment to maintain service levels previously established by the
Town Council.
Basis of Accounting
D by t t Board Fund type
the of t r v r v t t r when
tr t or event r the r t t t t
Beginning Balance
The brought the year
Glossary
AS-BE
406
Bond
A written promise to pay a specified sum of money (called the face value or princi-
pal amount) at a specified date or dates in the future (called the maturity dates),
and carrying interest at a specified rate, usually paid periodically. The difference
between a bond and a note is that a bond is issued for a longer period and re-
quires greater legal formality.
Bonds are primarily used to finance 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 specific
source such as gas taxes or water revenues.
Bond Rating
The measure of the quality and safety of a bond. The rating indicates the likelihood
that a debt issuer will be able to meet scheduled repayments and dictates the in-
terest rate paid.
Bond Refinancing
The payoff and re-issuance of bonds to obtain better interest rates and/or bond
conditions.
Budget
A an
a and them.
and the Town
and .
Budget Amendment
A change of budget appropriation between expenditure accounts that is different
from the original adopted budget. Budget amendments do not change the legal
spending limit adopted by the Town Council.
Budget Calendar
The schedule of key dates which a government follows in the preparation and
adoption of the budget.
Budget Document
The by to
to the
Budget Message
the
and the a the
the the year,
the the
Budgetary Basis of Accounting
The basis of accounting used to estimate financing 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 modified accrual.
Glossary
BO-BU
407
Budgetary Control
The control or management of a government in accordance with the approved
budget for the purpose of keeping expenditures within the limitations of available
appropriations and resources.
Capital Assets
Assets of significant value and having a useful life of several years. Capital assets
are also called fixed assets.
Capital Budget
A spending plan for improvements to, or acquisition of, land, facilities and infra-
structure that balances revenues and expenditures, specifies the sources of reve-
nues, and lists each project or acquisition. Normally a capital budget must be ap-
proved by the legislative body. The capital budget and accompanying appropria-
tion ordinance may be included in a consolidated budget document that has a sec-
tion devoted to capital expenditures and another to operating expenditures. Alter-
natively, two separate documents may be prepared – one for the capital budget
and one for the operating budget.
Capital Expenditure
A capital expenditure is made when purchasing a fixed asset having a value of
$10,000 or more and a useful life of more than one year.
Capital Improvement Program
The a
to
and and a
The a current and year
and the
The the must be the
Capital Improvement Project
Expenditures for the construction, purchase or renovation of Town facilities or
property that have a value greater than $50,000.
Capital Outlay
Expenditures resulting in the acquisition of or addition to the Town’s fixed assets
with a value of $10,000 or more and a useful economic lifetime of more than one
year.
Capital Project Carryover
An approved Capital Project that was not completed in the fiscal year and, there-
fore, was budgeted again in the current fiscal year in order to finish the project.
Capital Projects Funds
Capital project funds are used to account for and report financial 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 outflows financed by proprie-
tary funds or for assets that will be held in trust for individuals, private organiza-
tions, or other governments.
Glossary
BU-CA
408
Cash Basis of Accounting
The basis of accounting in which transactions are recognized only when cash
amounts are increased or decreased.
Cash-in-lieu
Funding for capital projects the Town requires from developers in lieu of them con-
structing necessary off- site improvements related to their development project.
Community Facilities District (CFD)
A separate legal entity established by the Town which allows for financing of public
improvements and services.
Comprehensive Annual Financial Report (CAFR)
The official annual financial report of the Town. The CAFR represents manage-
ment’s report to the Town Council, constituents, investors and creditors.
Contingency/Reserve
An amount, a budgetary reserve/contingency, set aside as available, with Town
Council approval, to cover unforeseen expenditures, emergency expenditures, or
revenue shortfalls.
Contractual Services
such etc. that
by the
Debt Limit
Statutory or constitutional limit on the principal amount of debt that an issuer may
incur (or that it may have outstanding at any one time).
Debt Ratio
Total debt divided by total assets.
Debt Service
The cost of paying principal and interest payments on outstanding bonds according
to a predetermined payment schedule.
Debt Service Fund
One or more funds established to account for revenues used to repay the principal
and interest on debt.
Deficit
The excess of an entity’s liabilities over its assets or the excess of expenditures or
expenses over revenues during a single accounting period.
Department
A the Town
an or a group
Depreciation
An accounting transaction which spreads the acquisition value of an asset across
its useful life. Alternatively, expiration in the service life of capital assets attributa-
ble to wear and tear, deterioration, action of the physical elements, inadequacy or
obsolescence.
Glossary
CA-DE
409
Development Fees
Those fees and charges generated by building, development, and growth in the
Town.
Disbursement
The money an
Distinguished Budget Presentation Awards Program
A voluntary awards program administered by the Government Finance Officers As-
sociation of the United States and Canada to encourage governments to prepare
effective budget documents.
Division
A grouping of related activities within a particular Department (example, Senior
Services is a Division of Community Services).
Employee (or Fringe) Benefits
Contributions made by a government to meet commitments or obligations for em-
ployee -related expenses. Included is the Town’s share of costs for social security,
pension plans, medical and life insurance plans.
Encumbrance
The formal accounting recognition of appropriated or committed funds to be set
aside for a future expenditure. To encumber funds means to set aside or commit
funds for a specified future expenditure. For budgetary purposes, encumbrances
are considered expenditures.
Ending Balance
The that are or at the
end the
Estimated Revenue
The amount of projected revenue to be collected during the fiscal year.
Expenditure
A net decrease in financial 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 pur-
poses.
Expenditure Limitation
An amendment to the Arizona State Constitution that limits annual expenditures of
all municipalities. The Economic Estimates Commission, based on population
growth and inflation, sets the limit. All municipalities have the option of Home Rule
where the voters approve a four-year expenditure limit based on revenues re-
ceived.
Expenses
Charges incurred (whether paid immediately or unpaid) for operations, mainte-
nance, interest or other costs.
Fees
ci rv
Glossary
DE-FE
410
Financial Plan
A summary by fund of planned revenues, expenditures, operating transfers, re-
serves, and fund balances.
Fiscal Policy
A government’s policies with respect to revenues, spending, and debt manage-
ment as these relate to government services, programs and capital investment.
Fiscal policy provides an agreed-upon set of principles for the planning and pro-
gramming of government budgets and their funding.
Fiscal Year
Any period of twelve consecutive months establishing the beginning and the end-
ing of financial transactions. For the Town of Fountain Hills, this period begins July
1 and ends June 30.
Fixed Assets
Assets of a long-term character which are intended to continue to be in use or
kept for more than one year and of a monetary value greater than $10,000.
Franchise Fees
Annual fees paid by utilities (e.g. cable TV) for use of Town public rights-of-way.
Franchise fees are typically a set percentage of gross revenue within the Town.
Full Faith and Credit
A pledge of a government’s taxing power to repay debt obligations.
Full-Time Equivalent Position (FTE)
A position converted to the decimal equivalent of a full-time position based on
2,080 hours per year. For example, a part-time typist working for 20 hours per
week would be equivalent to a 0.5 FTE.
Fund
An independent fiscal and accounting entity with a self-balancing set of accounts
recording cash and other financial resources, together with all related liabilities
and changes in these assets and liabilities.
Fund Balance
Difference between assets and liabilities reported in a government fund.
Non-spendable – Portions of fund balance that include amounts that
cannot be spent because they are either (a) not in spendable form or (b)
legally or contractually required to be maintained intact.
Restricted – Portion of fund balance that reflects constraints placed on
the use of resources that are either (a) externally imposed by creditors,
grantors, contributors, or laws or regulations of other governments or (b)
imposed by law through constitutional provisions or enabling legislation.
Committed – Amounts that can be used only for specific purposes pursu-
ant to constraints imposed by formal action of the government’s highest
level of decision-making authority. In the case of the Town, this would be
the Council and Mayor.
Assigned – Amounts that are constrained by the government’s intent to
be used for specific purposes, but that are neither restricted nor commit-
ted.
Glossary
FI-FU
411
Unassigned – Residual classification for the General Fund. This classifi-
cation represents fund balance that has not been assigned to other funds
and that has not been restricted, committed, or assigned to specific pur-
poses within the general fund. The General Fund should be the only fund
that reports a positive unassigned fund balance amount.
General Fund
The major fund in most governmental entities. While other funds tend to be re-
stricted to a single purpose, the General Fund is a catch-all for general govern-
ment purposes. The General Fund contains the activities commonly associated
with municipal government, such as police and fire protection, parks and recrea-
tion.
General Obligation Bonds
This type of bond is backed by the full faith, credit and taxing power of the gov-
ernment. Bonds that finance a variety of public projects. The repayment of these
bonds is usually made from secondary property tax revenues.
General Plan
A plan approved by the Town Council that provides the fundamental policy direc-
tion and guidance on development decisions in the Town.
Generally Accepted Accounting Principles (GAAP)
U r r ci t and r r
the v t r that
t r ci
Goal
The end toward w rt r . A goal is general and timeless.
Governmental Funds
Governmental Funds are those through which most governmental functions of the
Town are recorded. Revenues are recognized as soon as they are both measurable
and available. Expenditures generally are recorded when a liability is incurred ex-
cept for unmatured interest on debt and certain similar obligations, which should
be recognized when due.
Grants
A contribution by a government or other organization to support a particular func-
tion. Grants may be classified as either operational or capital, depending upon the
grantee.
Highway User Revenue Fund (HURF)
A w t t on v
cl and t r tr rt t r t be
and w y r
Indirect Cost
A cost necessary for the functioning of the organization as a whole, but which can-
not be directly assigned to one service.
Infrastructure
The physical assets of a government (e.g. streets, public buildings, parks, etc.).
Glossary
FU-IN
412
Interfund Transfers
The movement of monies between funds of the same governmental entity.
Intergovernmental
Refers to transactions between different levels of government, e.g. city, county,
state and federal.
Intergovernmental Agreement
A by
Intergovernmental Revenue
Funds received from federal, state, and other local government sources in the
form of grants, shared revenues, and payments in lieu of taxes.
Journal Entry
An entry into the financial system that transfers actual amounts from one ac-
count, department, or fund to another.
Lapsing Appropriation
An appropriation made for a certain period of time, generally for the budget year.
At the end of the specified period, any unexpended or unencumbered balance
lapses or ends, unless otherwise provided by law.
Levy
The total amount to be raised by general property taxes for purposes specified in
the property tax levy motion.
Levy Rate
The amount of tax levied for each $100 of assessed valuation.
Liability
Indebtedness of a governmental entity, such as amounts owed to vendors for ser-
vices rendered or goods received, and principal and interest owed to bondholders.
These amounts are debts or legal obligations which must be paid at some future
date.
Line-item Budget
A budget prepared along departmental lines that focuses on what is to be bought.
Local Transportation Assistance Fund (LTAF)
are by Lottery.
on must be transit or but a
may
Long-term Debt
Debt with a maturity of more than one year after the date of issuance.
Modified Accrual Basis of Accounting
The basis of accounting used by governmental-type funds. Under this basis, reve-
nues are recognized when they become both “measurable” and “available” to fi-
nance expenditures of the current period.
Glossary
IN-MO
413
Municipal Property Corporation (MPC) Bond
Bonds that are backed by the excise taxes of the Town including local sales tax,
franchise tax, State-shared sales tax, and motor vehicle in-lieu tax. The MPC is a
non-profit corporation established for the purpose of issuing debt to purchase mu-
nicipal facilities, which it leases to the Town.
Object Detail
An expenditure classification, referring to the lowest and most detailed level of
classification, such as electricity, office supplies, asphalt, and furniture.
Objectives
Something to be accomplished in specific, well-defined, and measurable terms and
that is achievable within a specific time frame. The achievement of the objective
advances an organization toward a corresponding goal.
Obligations
Amounts which a government may be legally required to meet out of its resources.
They include not only actual liabilities, but also encumbrances not yet paid.
Operating Budget
Plans of current expenditures and the proposed means of financing them. The an-
nual operating budget is the primary means by which most of the financing of ac-
quisitions, spending, and service delivery activities of the Town are controlled.
Operating Expenses
The cost for personnel, materials, and equipment required for a department to
function.
Operating Impacts
Operating impacts are the additional, incremental revenues or costs associated
with the project—any new cost or revenue streams resulting from the project less
existing expenditures and revenues where applicable. These impacts include
maintenance expenses, utility and personnel expenses, revenues from project-
specific construction spending and operating revenues.
Operating Revenue
Funds that the government receives as income to pay for ongoing operations. The
revenue includes such items as taxes, fees from specific services, interest earn-
ings, and grant revenues. Operating revenues are used to pay for day-to-day ser-
vices.
Ordinance
A formal legislative by the body
not any such a
or the the
to .
Pay-as-you-go Basis
A term used to describe a financial policy by which capital outlays are financed
from current revenues rather than through borrowing.
Per Capita
A that per
the
Glossary
MU-PE
414
Performance Based Budget
The Performance Based Budget is a customer based, performance driven, results
oriented budget system based on Outcome Management. Outcome Management is
a management approach that focuses on the results achieved when providing a
service.
Performance Indicators
Specific quantitative and qualitative measures of work performed as an objective
of specific departments or programs. Measurement of service performance indica-
tors that reflect the amount of money spent on services and the resulting out-
comes at a specific level of services provided.
Performance Measurement
Statistical indicators that permit program evaluation to be conducted in a budget-
ary context.
Performance Target
Percentage or number for each program performance measure that will be the de-
sired level of performance for the upcoming budget period.
Personal Services
The and
and may
and
Policy
A or to
and A be more
a
Program
A group of related activities performed by one or more divisions or departments of
the Town for the purpose of accomplishing a service the Town is responsible for
delivering.
Property Tax
Total property tax levied by a municipality on the assessed value of a property
within Town limits. In Arizona, the property tax system is divided into primary and
secondary.
Primary Property Tax – A limited tax levy used for operations based on
primary assessed valuation and primary tax rate. The tax rate is restrict-
ed to a 2% annual increase. Municipalities may use this tax for any pur-
pose.
Secondary Property Tax – An unlimited tax levy restricted to voter-
approved budget overrides. The tax is based on the secondary assessed
valuation and secondary tax rate.
Reserve
An account used to segregate a portion of a fund balance to indicate that it is not
available for expenditure, or it is legally set aside for a specific future use.
Glossary
PE-RE
415
Resolution
A special or temporary order of the Town Council. Requires less formality than an
ordinance or statute.
Resources
Total amounts available for appropriation including estimated revenues, bond/loan
proceeds, fund transfers, and beginning fund balances.
Revenue
Amounts received by government from sources including taxes, fines, fees, grants,
or charges for services, which can be used to finance 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 addi-
tions to assets which (a) do not increase any liability, (b) do not represent recov-
ery of an expenditure, and (c) do not represent the cancellation of certain liabili-
ties without a corresponding increase in other liabilities or a decrease in assets.
Revenue Bonds
Bonds whose principal and interest are payable exclusively from earnings of a rev-
enue generating fund.
Secondary Property Tax Rate
Arizona statute does not limit the secondary tax levy amount and municipalities
may only use this levy to retire the principal and interest or redemption charges
on bonded debt.
Service Level
Services or products which comprise actual or expected output of a given pro-
gram. Focus is on results, not measures of workload.
Sinking Fund
A means of repaying funds that were borrowed through a bond issue. The issuer
makes periodic payments to a trustee who retires part of the issue by purchasing
the bonds in the open market.
Special Revenue Fund
out or other Such
are or to pay
a
State-shared Revenue
Includes the Town’s portion of State sales tax revenues, State income tax receipts,
and motor vehicle in-lieu taxes.
Strategic Plan
The Strategic Plan defines the Town’s strategy, or direction, and assists Town
management in making decisions on the allocation of personnel and resources.
Supplemental Appropriation
An additional appropriation made by the governing body after the budget year has
started.
Glossary
RE-SU
416
Tax Levy
The total amount of the general property taxes collected for purposes specified in
the Tax Levy Ordinance.
Tax Rate
The amount of tax levied for each $100 of assessed valuation.
Taxes
Compulsory charges levied by a government for the purpose of financing services
performed for the common benefit of the people. This term does not include spe-
cific charges made against particular persons or property for current or permanent
benefit, such as special assessments.
Transfer
Movement of resources between two funds. Example: An interfund transfer would
include the transfer of operating resources from the General Fund to the Streets
Fund.
Unassigned Fund Balance
The portion of a fund’s balance that is not restricted or committed for a specific
purpose and is available for general appropriation.
Unencumbered Balance
The amount of an appropriation that is neither expended nor encumbered; essen-
tially the amount of money still available for future purposes.
Unreserved Fund Balance
The that not
and
User Fees
The fee charged for the direct receipt of a public service to the party or parties
who benefit from the service.
Valley
The area represented by the Greater Phoenix Metropolitan area. Phoenix is also
know as the Valley of the Sun.
Variance
Comparison of actual expenditure and revenues from one year to the next and
comparison of budget -to-actual in current fiscal year.
Working Capital
A financial metric which represents the amount of day-to-day operating liquidity
available. Also known as operating capital, it is calculated as current assets minus
current liabilities.
Working Cash
The excess of readily available assets over current liabilities.
Glossary
TA-WO
417
Acronyms
Acronyms
418
ABC-American Base Course
AC-Asphaltic Concrete
ACA-Arizona Commerce Authority
ACMA-Arizona City Manager’s Associa-
tion
ADA-Americans with Disabilities Act
ADEQ-Arizona Department of Environ-
mental Quality
ADOG-Association of Dog Owners Group
ADOT-Arizona Department of Transpor-
tation
ADWR-Arizona Department of Water
Resources
AGIC-Arizona Geographic Information
Council
AICP-American Institute of Certified
Planners
AOC-Administrative Office of the Courts
APA-American Planning Association
APRA-American Parks & Recreation As-
sociation
APWA-American Public Works Associa-
tion
ARRA-American Recovery and Reinvest-
ment Act of 2009
ARS-Arizona Revised Statutes
ASCE-American Society of Civil Engi-
neers
AZBO-Arizona Building Officials
AZDOR-Arizona Department of Revenue
AZDOT-Arizona Department of Trans-
portation
AZ POST-Arizona Peace Officer Stand-
ards and Training Board
BGC-Boys and Girls Club
BRE-Business Retention and Expansion
BVAC-Business Vitality Advisory Council
CAD-Computer-Aided Design
CAFR-Comprehensive Annual Financial
Report
CARE-Crisis Activated Response Effort
CCEF-Court Collection Enhancement fund
CELA-Code Enforcement League of Arizo-
na
CFD-Community Facilities District
CIP-Capital Improvement Program
CMAQ-Congestion Mitigation and Air
Quality
cu. yd.-Cubic Yard
EMCFD-Eagle Mountain Community Fa-
cilities District
EMMA-Electronic Municipal Market Ac-
cess
EOC-Emergency Operations Center
EPIC-TBI-Excellence in Prehospital Care
-Traumatic Brain Injury
FEMA-Federal Emergency Management
Administration
FHUSD-Fountain Hills Unified School
District
FIT-Fountain Hills Integrated Trails
FTE-Full Time Equivalent
Acronyms
Acronyms
AB-FT
419
FY-Fiscal Year
GAAP-Generally Accepted Accounting
Principles
GADA-Greater Arizona Development Au-
thority
GASB-Governmental Accounting Stand-
ards Board
GFOA-Government Finance Officers As-
sociation
GIS-Geographical Information System
GO-General Obligation
GPEC-Greater Phoenix Economic Council
HDM-Home Delivered Meals
HPE-Hillside Protection Easement
HURF-Highway User Revenue Fund
HVAC-Heating, Cooling, and Air Condi-
tioning
ICMA-International City/County Man-
agement Association
ICSC-International Council of Shopping
Centers
ID-Improvement District
IFEA-International Festivals & Events
Association
IGA-Intergovernmental Agreement
IIP-Infrastructure Improvement Plan
ISO-International Standards Organiza-
tion
IT-Information Technology
ITS-Intelligent Transportation System
JCEF-Judicial Court Enhancement Fund
ln. ft.-Lineal (Linear) Feet
LTAP-Local Technical Assistance Pro-
gram
LTAF-Local Transportation Assistance
Fund
MAG-Maricopa Association of Govern-
ments
MCFCD-Maricopa County Flood Control
District
MCSO-Maricopa County Sheriff’s Office
MH-Manhole
MHz-Megahertz
MPC-Municipal Property Corporation
MSRB-Municipal Securities Rulemaking
Board
NACSLB-National Advisory Council on
State and Local Budgeting
NRPA-National Recreation and Park As-
sociation
PC-Portland Cement
PUD-Planned Unit Developments
PTO-Parent Teacher Organization
RFP-Request for Proposal
RFQ-Request for Quotation
RPM-Reflective Pavement Marker
RPTA-Regional Public Transit Agency
SEC-Securities and Exchange Commis-
sion
sq. ft.-Square Feet
sq. yd.-Square Yard
SR-State Route
STORM-Stormwater Outreach for Re-
gional Municipalities
Acronyms
FY-ST
420
SWOT-Strengths, Weaknesses, Opportunities, Threats
V-Volt
VHF-Very High Frequency
VOIP-Voice Over Internet Protocol
VRF-Vehicle Replacement Fund
Acronyms
SW-VR
421
Acronyms
Town of Fountain Hills
16705 E. Avenue of the Fountains
Fountain Hills, Arizona 85268
480-816-5100
www.fh.az.gov
- facebook.com/TownofFountainHills
- twitter.com/fhazgov