HomeMy WebLinkAboutFY23 Adopted BudgetTown of Fountain Hills
Fiscal Year 2023 Budget
Adopted Version 6/07/2022-
Town of Fountain Hills | Budget Book 2023 Page 1
TABLE OF CONTENTS
Introduction 4
Transmittal Letter 5
Demographics 6
Organization Chart 10
Fund Structure 11
Budget Schedule and Process 15
Financial and Related Policies 22
Strategic Plan 24
Budget Summary 29
Budget Message 30
Budget Summary 31
Supplements 39
Fund Summaries 42
General Fund 43
Special Revenue Funds 52
Streets Fund 57
Downtown Strategy Fund 62
Economic Development Fund 66
Tourism Fund 70
Special Revenue Fund 74
Public Art Fund 79
Court Enhancement Fund 83
Environmental Fund 87
Cottonwoods Maint Dist 92
Capital Funds 96
Capital Projects Fund 101
Development Fee Funds 105
Fire/EMS Dev Fee 109
Streets Dev Fee 113
Park/Rec Dev Fee 116
Internal Service Funds 119
Facilities Reserve Fund 124
Technology Repl Fund 127
Vehicle/Equip Repl Fund 131
Debt Service Funds 136
GO Bond Debt Service Fund 139
Eagle Mountain CFD Debt Service 144
MPC Debt Serv 149
Funding Sources 154
Transaction Privilege Tax (All Funds)155
TPT - General Fund 158
TPT - Streets Fund 160
TPT - Capital Projects Fund 162
Town of Fountain Hills | Budget Book 2023 Page 2
TPT - Economic Development Fund 164
TPT - Downtown Strategy Fund 166
State Shared Revenues (All Funds)168
State Shared Revenues - General Fund 171
State Shared Revenue - Streets Fund 173
Other Revenues (All Funds)175
Other Revenues - Licenses & Permits 181
Other Revenues - Leases & Rents 185
Other Revenues - Charges for Services 187
Other Revenues - Fines & Forfeitures 190
Other Revenues - Misc 192
Departments/Divisions 200
Mayor & Town Council 201
Administration 204
Town Manager 207
Town Clerk 210
Administrative Services 213
Information Technology 216
Legal Services 219
Purchasing 222
Finance 225
Public Information 228
General Government 231
Municipal Court 234
Economic Development 239
Public Works 244
Development Services 249
Community Services 253
Fire and Emergency Medical Services 257
Law Enforcement 261
Capital Improvements 264
One year plan 265
Multi-year plan 268
Debt 272
Government-wide Debt 273
Debt by Type Overview 274
Schedules & Resources 275
Personnel 276
Comprehensive Fee Schedule 280
Budget Resolution 280
Acronyms 282
Appendix 284
Public Works Requests 285
Community Services Requests 338
Glossary 364
Town of Fountain Hills | Budget Book 2023 Page 3
INTRODUCTION
Town of Fountain Hills | Budget Book 2023 Page 4
Transmittal Letter
Grady Miller, Town Manager
Honorable Mayor, Council and Residents,
I am pleased to present the adopted budget for Fiscal Year 2022-23, covering the period of July 1, 2022, to
June 30, 2023. The budget is not only a policy document, it also sets the nancial course for our community,
advancing the Town Council’s Strategic Priorities and overall vision for the Town of Fountain Hills.
The adopted overall budget for FY 2022-23 increased by $7.0M to <2023_all_funds_expenditures>, which
includes <2023_general_fund_expenditures> for the General Fund. The General Fund is the primary fund for
most Town operations. Not including the <2023_general_fund_non_departmental> budgeted as
contingency, which is necessary to maintain a balanced General Fund budget, the operating budget for the
Town increased by $700K. This budget also includes appropriations for thirteen other funds incorporating
additional personnel, capital projects, special projects, and operating programs. An additional $5.0M in
contingency was added to the Special Revenue Fund in anticipation of possible infrastructure grants
becoming available during the scal year.
The Town of Fountain Hills is committed to continued transparency and nancial stability. The Town normally
publishes its proposed and adopted budgets in the local newspaper, Fountain Hills' Insider publication, the
Town's website, holds open public workshops, and provides an of cial public hearing on the budget. In
addition, this year both the proposed and adopted budgets will be presented on the Town's website using
the ClearGov budgeting platform for greater transparency and navigation.
The Fiscal Year 2022-23 Budget serves as a scally responsible plan and a foundational basis of the Town’s
annual operations. I would like to thank the Mayor and Town Council for their guidance and support
throughout the development of this adopted budget. In addition, I would like to thank Town staff members
for their efforts and hard work in preparing this budget for the Council’s consideration.
Respectfully submitted,
Grady E. Miller
Town Manager
Town of Fountain Hills | Budget Book 2023 Page 5
Population Overview
TOTAL POPULATION
23,820 3.7%
vs. 2019
GROWTH RANK
67 out of 91
Municipalities in Arizona
DAYTIME POPULATION
21,841
Daytime population represents the effect of persons coming into or
leaving a community for work, entertainment, shopping, etc. during the
typical workday. An increased daytime population puts greater demand
on host community services which directly impacts operational costs.
* Data Source: American Community Survey 5-year estimates
POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly.
* Data Source: American Community Survey 5-year estimates
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
10k
12.5k
15k
17.5k
20k
22.5k
25k
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
Town of Fountain Hills | Budget Book 2023 Page 6
Household Analysis
TOTAL HOUSEHOLDS
11,408
Municipalities must consider the dynamics of household types to plan for and
provide services effectively. Household type also has a general correlation to income
levels which affect the municipal tax base.
* Data Source: American Community Survey 5-year estimates
28%
higher than state average
Family Households
61%
24%
higher than state average
Married Couples
59%
9%
higher than state average
Singles
30%
16%
higher than state average
Senior Living Alone
17%
Town of Fountain Hills | Budget Book 2023 Page 7
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and
spending power. Pay levels and earnings typically vary by geographic regions and
should be looked at in context of the overall cost of living.
HOUSEHOLD INCOME
Above $200,000
15%
129%
higher than state average
Median Income
87,080
42%
higher than state average
Below $25,000
10%
43%
lower than state average
* Data Source: American Community Survey 5-year estimates
Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
Town of Fountain Hills | Budget Book 2023 Page 8
Housing Overview
2020 MEDIAN HOME VALUE
408,600
* Data Source: 2020 US Census Bureau
(http://www.census.gov/data/developers/data-sets.html), American Community
Survey. Home value data includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2020 US Census Bureau
(http://www.census.gov/data/developers/data-sets.html), American Community
Survey. Home value data includes all types of owner-occupied housing.
HOME OWNERS VS RENTERS
Fountain Hills
19%
Rent
81%
Own
State Avg.
35%
Rent
65%
Own
* Data Source: 2020 US Census Bureau
(http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value
data includes all types of owner-occupied housing.
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
300k
350k
400k
450k
500k
>$1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
<$49,999
Town of Fountain Hills | Budget Book 2023 Page 9
Organization Chart
The Organization Chart below graphically depicts the reporting units of the Town. All units, including the Mayor and Town
Council, are responsible to the Citizens of Fountain Hills. The chart shows the various operating departments and divisions, as
well as the positions that are appointed and services that are contracted. Detailed departmental organization charts may be
accessed by clicking on the attachment titled "Town-Wide Organizational Charts" at the bottom of the page.
Town of Fountain Hills | Budget Book 2023 Page 10
Fund Structure
The accounts of the Town are organized on the basis of funds, each of which is considered a separate accounting entity.
Operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets,
liabilities, fund equity, revenues and expenditures. Town resources are allocated to and accounted for in individual funds
based on the purposes for which they are to be spent and the means by which spending activities are controlled. The
Town of Fountain Hills appropriates all funds in its budget process.
Town of Fountain Hills | Budget Book 2023 Page 11
Funds by Department
Governmental Funds
Fund Type Fund Department Budgeted
General Fund Total $ 24,804,255
General Fund Mayor & Town Council 76,619
General Fund Administration 2,672,360
General Fund General Government 5,141,607
General Fund Municipal Court 446,749
General Fund Public Works 1,497,800
General Fund Development Services 1,359,678
General Fund Community Services 3,695,572
General Fund Law Enforcement 5,456,036
General Fund Fire & Emergency Medical 4,457,834
Fund Type Fund Department Budgeted
Special Revenue Total $ 12,540,331
Streets (HURF)Public Works 5,908,110
Downtown Strategy Fund Economic Development 65,200
Economic Development Fund Economic Development 225,920
Tourism Fund Economic Development 277,114
Special Revenue Fund Administration 5,190,000
Public Art Fund Community Services 144,649
Court Enhancement Fund Municipal Court 89,850
Environmental Fund Public Works 627,100
Cottonwoods Maintenance District Fund Administration 12,388
Fund Type Fund Department Budgeted
Debt Service Total $ 15,560
General Obligation Bond Fund Administration 350
Eagle Mountain CFD Fund Administration 14,200
Municipal Property Corporation Fund Administration 1,010
Fund Type Fund Department Budgeted
Capital Projects Total $ 8,149,040
Capital Projects Fund Administration,
Community Services,
Public Works
8,149,040
Development Fees Funds Fire, Public Works,
Community Services
-
Fund Type Fund Department Budgeted
Internal Service Total $ 633,300
Facilities Reserve Fund Public Works 550,000
Technology Replacement Fund General Government 50,000
Vehicle Replacement Fund General Government 33,300
GRAND TOTAL ALL FUNDS $ 46,142,486
Town of Fountain Hills | Budget Book 2023 Page 12
Fund Classi cations and Descriptions
General Fund
The General Fund (Fund 100) is the primary operating fund of the Town and accounts for the resources and uses of
various Fountain Hills departments. It exists to account for the nancing of services traditionally associated with local
government. These services include police and re protection, development services (planning & zoning/building
safety/code enforcement/GIS), public works (facilities/engineering), community services (parks and
recreation/community center/senior services), general administration, and any other activity for which a special fund has
not been created. Governmental accounting requires the General Fund be used for all nancial resources except those
required to be accounted for in another fund and have designations of non-spendable, restricted, committed, assigned
or unassigned.
Special Revenue Funds
Special Revenue Funds are used to account for the proceeds of speci c revenue sources that are legally restricted to
expenditures for speci ed purposes, designated as committed or restricted. The Town maintains the following Special
Revenue Funds:
The Streets (HURF) Fund (Fund 200)is funded by .2% of local sales tax, State-shared revenues and transfers from
the Capital Improvement Fund. The State of Arizona taxes motor fuels and collects a variety of fees and charges
relating to the registration and operation of motor vehicles. These revenues are deposited in the Arizona Highway
User Revenue Fund (HURF) and are then distributed to the cities, towns, and counties and to the State Highway
Fund. This fund may only be used for street and highway purposes and is a restricted fund.
The Downtown Strategy Fund (Fund 300) is a committed fund which may only be used for development of the
downtown. Revenue for this fund comes from the 20% of the .1% of local sales tax collections that have been
dedicated for this purpose.
The Economic Development Fund (Fund 310) is a committed fund which may only be used for economic
development. Revenue for this fund comes from the 80% of the .1% of local sales tax collections that have been
dedicated for this purpose.
The Tourism Fund (Fund 320) is a committed fund which may only be used for tourism. Revenue for this fund is
provided by a transfer from the Economic Development Fund and grant money.
The Special Revenue/Grants Fund (Fund 400) is restricted by the terms of the individual grants or program funds
received. An example of this would be state or federal funds. These funds are to be used only for the speci c
program or programs for which the funds have been awarded and in accordance with all the grant conditions.
The Public Art Fund (Fund 410) is funded by developer in-lieu contributions. These funds may only be used for the
maintenance of art and for the installation of this art throughout the community. This fund has a committed fund
balance.
The Court Enhancement Fund (Fund 420)is a restricted fund which may only be used to enhance the
technological, operational and security capabilities of the Fountain Hills Municipal Court and to support the
operation of the Court collection program. Revenues are derived from court fees and bond forfeitures.
The Environmental Fund (Fund 460)is an assigned fund which may only be used to help offset the costs of
stormwater management and air quality permit requirements as well as other environmental programs. These
items include, but are not limited to, permit fees, wash maintenance, ADWR dam inspection and maintenance,
street sweeping, storm drain cleaning and household hazardous waste disposal. Revenues were originally derived
from the annual environmental fee billed to Town residents; however, the Fund is now funded through transfers
from the General Fund.
The Cottonwoods Maintenance District Fund (Fund 550)is a restricted fund which may only be used for
maintenance of the Cottonwoods Maintenance District. Revenues are derived from a secondary property tax.
Debt Service Funds
Debt Service Funds are established for the payment of principal and interest on bonded indebtedness. Revenues are
derived from a secondary property tax levy, and municipal property lease payments. (The 0.2% of local sales tax
previously dedicated to mountain preserve bonds has been redirected to the Highway User Revenue Fund for the
pavement management program.) Revenues are received in amounts suf cient to pay the annual debt service
payment; therefore, the fund balance will be no less than the annual debt service payment due on July 1 of the new
scal year plus an amount equal to the average annual delinquency factor based on the prior three years’ delinquency
rate, categorized as restricted.
Town of Fountain Hills | Budget Book 2023 Page 13
Debt Service Funds include:
General Obligation Debt Service (Fund 510)
Eagle Mountain CFD Debt Service (Fund 520)
Municipal Property Corporation Debt Service (Fund 530)
Capital Project Funds
Capital Project Funds are used for the acquisition and/or construction of major capital items including facilities, heavy
equipment, technology, open space, park improvements, and major road improvements.
The Capital Projects Fund (Fund 600) revenues are committed revenues derived from excess General Fund
revenues and 50% of the construction related local sales tax. The Capital Projects Fund is the primary funding
source for the Town's capital improvements.
The Development Fee Funds (Funds 710-770) are restricted funds which may only be used for the planning, design, and
construction of public facilities serving the needs of the new development from which it was collected and designated
as restricted. The Town has developed an Infrastructure Improvement Plan (IIP) that identi es each public improvement
that is proposed to be the subject of a development fee. This IIP is incorporated as part of the Town’s Capital
Improvement Program (CIP).Development Fee funds now only include:
Fire & Emergency (Fund 720)
Streets (Fund 730)
Parks/Recreation (Fund 740)
Internal Service Funds
The Internal Service Funds are used to account for the Town’s business-type activities. These funds are considered self-
supporting in that the services rendered are nanced through user charges or are on a cost reimbursement basis. These
funds are classi ed as having assigned fund balances.
Internal Service Funds include:
Facilities Replacement Fund (610)
Technology Replacement Fund (Fund 800)
Vehicle Replacement Fund (Fund 810)
Town of Fountain Hills | Budget Book 2023 Page 14
Summary Budget Schedule
Nov 18, 2021
Budget Kick-Off Meeting with Staff
Nov 23, 2021
CIP & Facilities Reserve Meeting with Staff
Jan 18, 2022
Beginning of Departmental Budget Meetings with Town Manager
Jan 25, 2022
Mayor's State of the Town Address (Public Welcome)
Feb 22, 2022
Town Council Retreat (Public Welcome)
Mar 22, 2022
Town Council Special Session to review Proposed Capital Projects (Public Welcome)
Apr 12, 2022
Town Council Special Session to Review Proposed Budget (Public Welcome)
May 3, 2022
Town Council & Special District Meetings to Adopt Tentative Budgets (Public Welcome)
Jun 7, 2022
Town Council & Special District Meetings to Hold Public Hearings and Adopt Final
Budgets (Public Welcome)
Jun 21, 2022
Town Council and Special District Meeting(s) to Adopt Tax Levy, if necessary (Public
Welcome)
Town of Fountain Hills | Budget Book 2023 Page 15
Detailed Budget Schedule
Town of Fountain Hills | Budget Book 2023 Page 16
Planning Process
A number of planning processes are in place to guide the Town’s decision making. Many of these processes allow for direct
citizen input through public hearings, community meetings or participation in Council-appointed committees. The Town’s
planning processes include:
Planning Process Description
Town Vision, Mission, Goals
and Values
Sets the overall tone of the organization and guides employees in managing the daily
operations of the Town.
General Plan
A guide designed to encourage the most appropriate use of land and resources within
the Town consistent with the interest of the citizens. The General Plan sets forth
goals,objectives, policies and implementation techniques that will guide the
development activity within the Town and promote, preserve and protect the health,
safety, and general welfare of its citizens.
Capital Improvement Program
A ve-year guide to assist in long range planning for the Town’s capital needs. Details
of the adopted Capital Improvement Plan are found in the Capital Improvements
section of this book.
Fiscal Policy Guidelines
Policies guiding the nancial management of the Town of Fountain Hills are approved
by the Town Council to ensure a scally sound government. The adoption of and
compliance with these policies is an important factor in Rating Agency reviews.
Annual Budget Process
Town staff develops a recommended budget. Many of the decisions included in that
recommendation are driven by processes noted above. A summary of the Town’s
budget process can be found below.
Five Year Financial Plan A ve-year nancial forecast is developed annually as a tool to anticipate potential
budget imbalances.
Town of Fountain Hills | Budget Book 2023 Page 17
Budget Process
Mission of the Budget Process
Communication and involvement with citizens and other stakeholders is stressed. The broad nature of the budget
mission allows issues to be addressed that have limited the success of budgeting in the past. Apathy is a serious illness
of government; it is in the best interests of government to have involved stakeholders.
The term stakeholder refers to anyone affected by or who has a stake in government. This term stakeholder includes,
but is not limited to, citizens, customers, elected of cials, management, employees and their representatives,
businesses, vendors, other governments, and the media. It is vital that the budget processes include diverse
stakeholders.
Each year, the Town of Fountain Hills budget is developed from the Town Council’s priorities by the Finance Division
with the individual Departments and the Town Manager. Meetings with each Department, the Town Manager and the
Finance Division are held during the months of February/March. After these meetings are completed, a proposed Town-
wide balanced budget is prepared for submittal to the full Town Council and public in April/May.
Recommended Budget Practices
The Town of Fountain Hills budget process is designed to meet citizens’ needs for information and input; decision
makers’ needs for information and advice from citizens on their desired blend of services; and the time line set by the
State of Arizona through the Arizona Budget Law.
The Town of Fountain Hills budget process incorporates the recommended practices promulgated by the National
Advisory Council on State and Local Budgeting (NACSLB) and the Government Finance Of cers Association (GFOA).
Concurrently, Town staff apply diligent effort into improving the processes, decisions and outcomes with each new
budget year. The NACSLB’s practices encourage governments to consider the long-term consequences of actions to
ensure that impacts of budget decisions are understood over a multi-year planning horizon and to assess whether
program and service levels can be sustained.
Budget De nition
All cities and towns in Arizona are required to adopt an annual budget. State law dictates that scal years begin on July
1 and end on June 30. Certain parts of the budget document, such as summaries of revenues and expenditures showing
two years of spending history, are required by State law.
A good budget process is characterized by several essential features:
Incorporates a long-term perspective
Establishes linkages to broad goals
Focuses budget decisions on results and outcomes
Involves and promotes effective communication with stakeholders
Provides incentives to government management and employees
These key characteristics of good budgeting make clear that the budget process is not simply an exercise in balancing
revenues and expenditures one year at a time, but is strategic in nature, encompassing a multi-year nancial and
operating plan that allocates resources on the basis of identi ed goals. A good budget process moves beyond the
traditional concept of line-item expenditure control, providing incentives and exibility to managers that can lead to
improved program ef ciency and effectiveness.
Principles and Elements of the Budget Process
The budget process consists of four broad principles that stem from the de nition and mission previously described.
These principles are as follows:
. A government should have broad goals that provide overall direction for the government and serve as a basis for
decision making.
. A government should have speci c policies, plans, programs and man-agreement strategies to de ne how it will
achieve its long-term goals.
. A nancial plan and budget that moves toward Town achievement of goals, within the constraints of available
resources, should be prepared and adopted.
. Program and nancial performance should be continually evaluated, and adjustments made, to encourage
progress toward achieving goals.
Town of Fountain Hills | Budget Book 2023 Page 18
These principles encompass many functions that spread across a governmental organization. They re ect the fact that
development of a balanced budget is a political and managerial process that also has nancial and technical
dimensions. Each of the principles of the budget process incorporates components or elements that represent
achievable results. These elements help translate the guiding principles into action components. Individual budgetary
practices are derived from these elements. The principles and elements provide a structure to categorize budgetary
practices.
The Town of Fountain Hills has broad goals that provide overall direction for the government and serves as a basis for
decision-making.
Assess community needs, priorities, challenges and opportunities
Identify opportunities and challenges for governmental services, capital assets, and management
Develop and disseminate broad goals
Develop approaches to achieve goals – a government should have speci c policies, plans, programs, and
management strategies to de ne how it will achieve its long-term goals
Adopt nancial policies
Develop programmatic, operating, and capital policies and plans
Develop programs and services that are consistent with policies and plans
Develop management strategies
Develop a budget consistent with approaches to achieve goals – a nancial plan and budget that moves toward
achievement of goals, within the constraints of available resources, should be prepared and adopted
Develop a process for preparing and adopting a budget
Develop and evaluate nancial options
Make choices necessary to adopt a budget
Evaluate performance and make adjustments – program and nancial performance should be continually
evaluated, and adjustments made, to encourage progress toward achieving goals
Monitor, measure, and evaluate performance
Make adjustments as needed
When does the “budget season” start?
The budget process typically begins in December or January when the Finance Division begins to review current levels
of service, Council goals and objectives as identi ed at the annual Council retreat, proposed capital improvements, and
nancial forecasts.
In reality, the budget process for the Town is actually an ongoing process. Throughout the scal year, citizens and staff
submit suggestions for new services, regulations, funding sources, and improved service delivery, as well as concerns to
the Town Council and Commissions for discussion, study, and/or implementation. Commissions develop plans for new
or enhanced programs to be included in the following year’s budget proposal.
Implementing, Monitoring, and Amending the Budget
A budget is an annual planning tool — it identi es the Town’s work plan and matches the nancial, material, and
human resources available with the requirements to complete the work plan. The budget includes information about
the organization and identi es the Council policy that directed the budget preparation. Although a budget is often
discussed as a nancial document, the nancial portion means very little without the policy and administrative
information that explains what the organization intends to do with the nancial resources.
In July, the Town staff begins the process of implementing the newly adopted budget and is accountable for budgetary
control throughout the scal year. Revenue and expenditure patterns are examined, compared to budget plans, and
corrective action, if necessary, is taken during the scal year. Town management has access to a monthly budget and
activity report; the Town Council is provided a summary budget report at the end of each quarter disclosing actual
revenue, expenditure, and fund balance performance as compared to the budget.
The Town of Fountain Hills budget is adopted at a Department level and the Capital Improvement Program is adopted
at a project level. Control of each legally adopted annual budget is at the Department level; the Town Manager may, at
any time, transfer any unencumbered appropriation balance or portion thereof between general classi cations of
expenditure (line items) within a Department. The items are reduced by a like amount. At the request of the Town
Manager, the Council may transfer any unencumbered appropriation balance or portion thereof between one
Department to another.
Town of Fountain Hills | Budget Book 2023 Page 19
Pursuant to Arizona Revised Statutes, “No expenditure shall be made for a purpose not included in such budget...”. Thus,
a contingency line item is included within the General Fund to accommodate most unplanned expenditures. The other
option in amending the budget, according to State law, is for the Council to declare an emergency and then transfer
the monies from one line item or Department to another. In essence, any approved Council transfers do amend the
budget although the budget is never reprinted.
What funds are included in this budget?
The accounts of the Town are organized on the basis of funds, each of which is considered a separate accounting entity.
Government resources are allocated to and accounted for in individual funds based on the purposes for which they are
to be spent and the means by which spending activities are controlled. The Town of Fountain Hills appropriates all funds
in its budget process:
General Fund – revenues and expenditures to carry out basic governmental activities such as police and re,
recreation, planning, legal services, administrative services, etc. (unrestricted).
Special Revenue Funds – revenues derived from speci c taxes or other earmarked revenue sources, usually
required by statute or ordinance to nance particular activities. Streets (HURF) Fund, grants, and the Excise Tax
Funds are examples of special revenue funds.
Debt Service Funds – established to account for the accumulation of resources for, and the payment of, general
long-term debt principal and interest. Municipal Property Corporation (MPC) and Community Facilities District
(CFD) funds are included within the debt service funds.
Capital Projects Funds – to account for the purchase or construction of major capital facilities, heavy equipment,
park improvements and major road improvements. The Capital Projects Fund revenues are derived from excess
General Fund revenues and 50% of the construction related local sales tax. These funds also include the Facilities
Replacement Fund and the Development Fee Funds.
When can a citizen have input into the budget process?
Town staff welcomes comments and suggestions throughout the year. The rst opportunity for the Town Council to
contribute to the budget is during the annual 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 opportunity to increase the budget for the next scal year before the
maximum spending amount is established. Once the maximum spending amount is adopted as the tentative budget,
line items can only be exchanged or decreased prior to the budget’s nal adoption.
Budgetary Basis and Accounting Basis
The budget is prepared on a budgetary basis for all fund types. Using a budgetary basis, certain transactions are
recognized in the budget in a manner other than Generally Accepted Accounting Principles (GAAP), which is the
accounting basis used to prepare the Town’s Annual Financial Report (AFR). According to GAAP, expenditures are
recorded when the related fund liability is incurred, and revenues are recognized only when they are measurable and
available. In all cases, when goods and services are not received by year-end, the budgetary encumbrances lapse.
The major differences between the budgetary and GAAP basis are:
Certain revenues, expenditures and transfers are not included on a budgetary basis, but are accrued and reported
on a GAAP basis. For example, increases or decreases in compensated absences are not reported for budgetary
purposes, but are presented as revenues or expenditures on a GAAP basis.
Depreciation is not budgeted as an expense in budgetary accounting.
Capital outlays are an expenditure in budgetary accounting and an asset in GAAP.
Certain debt service principal and interest payments are accounted for as expenditures in the General Fund on a
budgetary basis, but are reported as expenses in the Debt Service Fund on the GAAP basis.
All actual amounts in the budget document are shown on a budgetary basis to facilitate meaningful comparisons.
Town of Fountain Hills | Budget Book 2023 Page 20
Operating and Capital Budget Relationship
Included within the annual budget is a Capital Improvement Program presented on a budgetary basis. Capital project
budget funding sources are matched with budgeted expenditures. Governmental accounting procedures do not
require adequate budget to pay for an entire contract to be available and appropriated in the period in which a contract
is entered. Therefore, expenditures are presented on a budgetary basis which is a cash ow model.
For example, a 180 day construction contract entered into in May of scal year one would have cash expenditures from
May of scal year one through October of scal year two; however, the entire budget for this project would not be
appropriated in scal year one, the year in which the contract was entered. Any unspent funds at scal year-end are
carried forward and budgeted again in scal year two.
Town of Fountain Hills | Budget Book 2023 Page 21
Financial and Related Policies
Financial policies are established and updated by resolutions passed and adopted by the Town Council, as necessary, to
ensure the Town’s nancial security. The following policies provide a foundation of sound nancial principles and
internal controls for the safeguarding of the Town’s nancial resources. For the full resolution and associated policy, click
on the blue hyperlinks below. Visit www.fh.az.gov (http://www.fh.az.gov) for more Town information, historical budgets,
and annual nancial reports.
Financial Policies
Resolution 2020-16 (https://www.fh.az.gov/DocumentCenter/View/3109/Financial-Policies-PDF) adopted by Town Council
on May 5, 2020
The Mayor and Town Council of the Town of Fountain Hills understands that principles of sound nancial management
establish the framework for overall scal planning and management. The principles set forth guidelines for both current
activities and long range planning. Following these principles will enhance the Town’s nancial health as well as its
image and credibility with its citizens, the public in general, bond rating agencies and investors. The policies will be
reviewed periodically to assure the highest standards of scal management. Policy changes will be needed as the Town
continues to grow and becomes more diverse and complex in the services it provides, as well as the organization under
which it operates, to provide these services to its citizens. The Town Manager and staff have the primary role of
reviewing and providing guidance in the nancial area to the Town Council.
Capital Asset Policy
Resolution 2015-31 (https://www.fh.az.gov/DocumentCenter/View/1527/Capital-Asset-Policy-PDF) adopted by Town
Council on August 6, 2015
The purpose of this Capital Asset Policy is to establish policies and procedures for the Town of Fountain Hills, Arizona
regarding the treatment of all long-lived tangible resources, whether capitalized or expensed. This Policy enumerates
speci c types of long-lived resources and particular activities that may affect, or may be required for, all types of long-
lived tangible resources. This Policy attempts to reconcile modern, professional accounting standards with practical
scal management considerations.
Procurement Policy
Resolution 2016-36 (https://www.fh.az.gov/DocumentCenter/View/1532/Procurement-Policy-PDF) adopted by Town
Council on December 1, 2016
It is the policy of the Town of Fountain Hills to promote and facilitate economical and timely acquisitions from sources of
supplies, equipment and services necessary for Town Departments to accomplish their assigned responsibilities, while
ensuring a fair and open process that maximizes competition. It is the policy of the Town that the acquisition process is
carried out in compliance with the Town Procurement Code, which is set forth in Article 3-3 of the Fountain Hills Town
Code (the “Procurement Code”) and ordinances and the administrative policies and procedures set forth herein (the
Procurement Policy”). The Town Manager or authorized designee (the Procurement Agent”) is charged with the
responsibility of implementing the Procurement Code and this Procurement Policy. Capitalized terms used in this
Procurement Policy and not otherwise de ned shall have the meaning set forth in the Procurement Code.
Grant Administration Policy
Resolution 2016-19 (https://www.fh.az.gov/DocumentCenter/View/1531/Grant-Administration-Policy-PDF) adopted by
Town Council on August 18, 2016
The purpose of this grant administration policy is to establish uniform policies and procedures throughout the Town of
Fountain Hills to be used when applying for, accepting and administering federal, state, county, private foundation and
corporate grants, sponsorships and donations. This document describes the grant administration process and identi es
the roles and responsibilities of the Department Directors, Risk Management, Information Technology, Finance and the
Grant Project Manager. De nitions of certain terms can be found in Section III.
Issuance and Post-Issuance Compliance
Resolution 2014-03 (https://www.fh.az.gov/DocumentCenter/View/1529/Issuance-and-Post-Issuance-Compliance-PDF)
adopted by Town Council on March 20, 2014
Many conditions, restrictions and requirements must be complied with to permit and preserve the tax-exempt, tax
credit or direct federal subsidy treatment of general obligation bonds, revenue bonds, lease-purchase agreements, and
other tax-exempt nancings by the Town of Fountain Hills, Arizona (the "Town"). Prior to issuance, the Town and its bond
Town of Fountain Hills | Budget Book 2023 Page 22
counsel will review the facts and the reasonable expectations to determine if the issue will comply with these
conditions, restrictions and requirements at the time of issuance. There are certain actions the Town must perform after
issuance to preserve the favorable tax treatment and certain actions of the Town after issuance can adversely affect the
tax treatment. In addition, the Town must maintain proper records to demonstrate compliance. Because tax bene ts
may be critical to the investors' decision to purchase the bonds or other obligations, the Town will covenant with the
bond purchasers to comply with all of the conditions, restrictions and requirements throughout the life of the bonds.
Town of Fountain Hills | Budget Book 2023 Page 23
Strategic Plan
FOREWORD BY MAYOR GINNY DICKEY
I am pleased to introduce the Town of Fountain Hills Strategic Plan 2022, a ten-year roadmap that your Town Council,
administrative staff and partner organizations will use in ful lling the goals and supporting tasks necessary to preserve our
distinctive, vibrant community. The Strategic Plan will be integrated into the Town’s daily operations and collaborations. It is
the culmination of ongoing activity over the past eighteen months and
was led by seven community volunteers on the Strategic Planning Advisory Commission. In keeping with the keynote theme
of collaboration the Commission reached out to local stakeholders, businesses, Town staff and
residents during the Plan’s development to solicit feedback and support. Strategic Plan 2022 is designed to remain viable,
exible, and relevant during its life cycle. Its priorities are set to align with the core responsibilities of Town Government while
acknowledging the importance of building partnerships in this evolving age of technological advancements.
Town of Fountain Hills | Budget Book 2023 Page 24
Executive Summary
Overview
The motto for the town of Fountain Hills is “All that is Arizona”. This is certainly an appropriate portrayal of a community that
combines stunning natural beauty with a safe, up-scale, and in many ways, idyllic setting. In Fountain Hills, neighbors share a
commitment to community that makes small town life so appealing, without losing big city advantages. The Town’s Strategic
Planning Advisory Commission, consisting of seven volunteer citizens, sought to fashion a ten-year strategic plan that is
aligned with the community’s priorities and expectations of principled and steady progress without putting at risk the things
that make Fountain Hills such a special place to live.
Strategic Plan Focus
The Strategic Plan focuses on enhancing Fountain Hill's appeal as a small town in the orbit of a large urban environment by
honoring traditional values, environmental uniqueness, stability, sustainability, and exibility in preparing for the future. This is
evident in Fountain Hill's Key Organizational Goals which aim to: improve public areas including infrastructure and Town
facilities; enhance public safety and the overall quality of life, promote economic development, and ensure the Town’s nancial
stability.
Guiding Principles
The principles that guided the Commission through the creation of this plan included the understanding that the various tasks
had to be manageable or attainable by the Town over a 10-year horizon. The progress by the Town in achieving success had to
be measurable over time and lastly this Strategic Plan needed to be impactful and not merely a rehash of projects that the
Town is already working towards.
Planning Acknowledgements
The Commission took into account realities that exist when planning for a small town. First, Fountain Hills has limited
resources and undergoes an annual economic seasonality that creates revenue variability. The Town is blessed with a strong
and talented volunteer base along with its unmatched natural beauty. Lastly, since the Town is essentially surrounded by land
that is limited in its development potential, there is minimal expectations for residential growth.
Community and Stakeholder Input
In approaching the task of writing a strategic plan the Commission rst sought to understand and give voice to the Fountain
Hills citizens, local leaders, and historical documents. The Commission did this by engaging local business, civic, education and
government leaders for input, observations, and experiences. Next the Commission reviewed and assessed the ongoing impact
of the Town’s 2015 strategic plan that was
subsequently updated in 2017. Most importantly, the commission collaborated with the non-pro t volunteer group named
‘Vision Fountain Hills’, to survey over 900 Fountain Hills residents on their thoughts and views of important past, and current
issues. The results of the survey showed that respondents primary community interests were:
Business Development
Technology Services
Town’s Condition
The Environment
Town Finances
Safety
Keynote Themes used in the Plan’s Development
When developing the 2022 Fountain Hills Strategic Plan the Commission held to three important themes throughout the
process. First was the emphasis on collaborative partnering. Wherever possible tasks were constructed in a way to allow
collaboration and/or partnering between the Town and interested stakeholders. Second was the absolute need for transparency
and ownership so that readers of the plan have con dence in the process used in developing relevant strategies and their
effective implementation. Third was their unwavering understanding that stewardship of our local environment was
paramount and must be addressed speci cally and consistently throughout the strategic plan.
Strategic Priorities
The four Strategic Priorities identi ed and expanded upon in this plan, represent the overriding areas of focus:
Targeted Collaborative Economic Development
Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources
Continue to Improve the Public Health, Well-Being, and Safety of our Town
Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of
Life
Town of Fountain Hills | Budget Book 2023 Page 25
Strategic Plan Structure
Underneath the four Strategic Priorities (SP) there are 11 Signature Strategies (SS) and under the Signature Strategies there are
23 Supporting Tasks (ST). Thus, the structure of this plan is built to ow from a Strategic Priority to a Signature Strategy to a
speci c Supporting Task. In this way we can show bi-directionally, both how a Strategic
Priority results in a set of Supporting Tasks and how a speci c Supporting Task ties back to a larger Strategic Priority.
Each Supporting Task is further delineated with an expected timeline to implementation (in years), estimated complexity
(scale of 1-5 with 5 being most complex), and an annotation of the potential for collaboration (y/n) between the Town of
Fountain Hills and a stakeholder or interested party.
Moving Forward
The success of The Town of Fountain Hills Strategic Plan 2022 depends on an effective communications (internal and external)
plan and monitoring process that supports its implementation. Thus, the Strategic Planning Advisory Commission has
included a Communication and Monitoring Plan, (located in the appendices) that lays out avenues of communication between
the Mayor, Town Council, Town Staff, and the Citizens of Fountain Hills concerning the implemention of this Plan.
Strategic Planning Advisory Commission of Fountain Hills
Commissioners:
Chair: John Craft Vice Chair: Patrick Garman
Chad Bernick, Gerard Bisceglia, Mary Edman
Bernie Hoenle, Cynthia Magazine
Town of Fountain Hills | Budget Book 2023 Page 26
Strategic Priorities
. Targeted Collaborative Economic Development
. Signature Strategy - Retain existing businesses and attract new ones
. Supporting Task - Develop and promote an effective brand image to prospective businesses and residents
. Supporting Task - Develop strategies for retaining existing businesses and attracting new one from the
following sectors: 1) Health and Wellness, 2) Professional Services, and 3) S.T.E.M.
. Supporting Task - Continue to maintain an economic development webpage and add a business metrics
database
. Supporting Task - Identify ways to streamline the building permitting process
. Signature Strategy - Lead the formation of collaborative economic development groups
. Supporting Task - Coordinate periodic meetings between the Town of Fountain Hills, Fountain Hills Chamber
of Commerce, Ft. McDowell Yavapai Nation, Salt River Maricopa Pima Indian Community, to discuss the local
expansion of business and tourism opportunities
. Supporting Task - Form a business professional advisory group
. Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources
. Signature Strategy - Maintain transparency by communicating the Town’s nances to the public
. Supporting Task - Hold public meetings twice a year, separate from council meetings, to present the Town’s
nances
. Supporting Task - Conduct a regularly occurring community survey in order to track satisfaction levels with
Town services
. Signature Strategy - Promote the long-term nancial health and stability of the Town
. Supporting Task - Produce and publish a ve-year nancial plan with revenue and expenditure forecasts
. Supporting Task - Update the current Facilities Reserve Study to identify lifecycle replacement and repair of
facilities and infrastructure
. Supporting Task - Utilize the services of an experienced grant researcher and writer
. Signature Strategy - Periodically review Town services to identify opportunities for improving ef ciency and
effectiveness
. Supporting Task - Conduct a feasibility analysis of government services provided by the Town
. Supporting Task - Promote e-government and electronic transactions to improve customer convenience and
operational ef ciencies
. Continue to Improve the Public Health, Well-Being, and Safety of our Town
. Signature Strategy - Promote the natural and built environment of Fountain Hills to improve the public health,
well-being, and safety of the community
. Supporting Task - Continue to expand and connect open space and recreational facilities to create
opportunities for physical activities
. Supporting Task - Work with local environmental organizations in strengthening our community’s
connection with its natural surroundings
. Supporting Task - Incorporate public health, well-being, and safety in Fountain Hills policies when relevant
. Supporting Task - Create and publicize an Environmental Plan for Fountain Hills
. Signature Strategy - Promote Fountain Hills as a community focused on public health, well-being, and safety
. Supporting Task - Support the expansion of preventive health and wellness access within the Fountain Hills
community
. Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and
Quality of Life
. Signature Strategy - Develop an investment plan and schedule to maintain/bring FH’s streets, medians, buildings,
and parks to established standards
. Supporting Task - Develop a detailed Infrastructure Condition Report with a scoring mechanism for
evaluating and reporting the functionality, appearance, and upkeep of the Town’s xed assets
. Signature Strategy - Support local Broadband strategic buildouts and deployment efforts while ensuring the
preservation of conduit and right of way for future technologies
. Supporting Task - Make co-location of broadband a requirement with existing infrastructure planning as a
condition of permit use or where public funding is provided
. Signature Strategy - Increase the ease and safety of multi-use aspects of Fountain Hills roads
. Supporting Task - The Fountain Hills Town Council Subcommittee onPedestrian and Traf c Safety will
continue to identify roads where lack of an interconnected sidewalk system increases risk to pedestrians and
will continue to update and schedule to remedy
. Supporting Task - Develop a comprehensive bicycle master plan. A successful plan will focus on developing a
seamless cycling network that emphasizes short trip distances, multi-modal trips, and is complemented by
encouragement, education, and enforcement programs to increase usage
Town of Fountain Hills | Budget Book 2023 Page 27
. Signature Strategy - Utilize services provided by other government agenciesand outside entities e.g. private
companies, non-pro t organizations, and volunteer groups in evaluating and supporting the health of Fountain
Hills parks
. Supporting Task - Utilize nationally recognized standards for maintenance of the Town's park system
The full Strategic Plan 2022 can be accessed by clicking here .
Town of Fountain Hills | Budget Book 2023 Page 28
BUDGET SUMMARY
Town of Fountain Hills | Budget Book 2023 Page 29
Budget Message
The Town of Fountain Hills maintains a conservative approach during the development of its annual budgets.
Revenue estimates are based on historical data using trend analysis and 95% con dence levels. In addition,
transaction privilege tax (TPT), also referred to as sales tax, estimates do not include revenue from incomplete
multi-family residential construction projects. The resulting revenue projections typically underestimate the
actual revenues received over the course of the budgeted year.
Expenditure budgets, on the other hand, start with the various departmental base budgets from the prior
year. Each department then has the opportunity to submit budget supplements to the Town Manager for
consideration. If approved by the Town Manager, the supplement is added to the department's base budget
and presented to Council for nal approval. Departmental budget control is maintained throughout the year
and often results in annual budget savings for the year.
At scal year-end, once the annual nancials have been audited by an outside governmental accounting rm,
the Town transfers any excess unassigned General Fund balance to the Capital Project Fund. Excess fund
balance is determined by Council-approved nancial policies. In general, the ending unassigned fund balance
is rst committed to funding the Stabilization Fund, then setting aside unassigned fund balance, funding
suggested interfund transfers, with the remaining balance transferred to the Capital Project Fund. This policy
ensures that the Town has adequate operating resources and reserves in case of unforeseen revenue loss or
emergencies.
There were many considerations that were taken into account for the upcoming scal year. These included the
ongoing effects of the pandemic recovery, the potential of continued scal stimulus received from the Federal
and State governments, the effects of monetary policies on consumer demand, and the anticipated effects of
travel restrictions on seasonal residents and tourism. Each of these considerations were addressed in the
Town's revenue projections, as well as potential expenditures to forego if those projections are not realized. As
required by Arizona Statute, the Town maintained a balanced General Fund budget.
The overall adopted budget for FY 2022-23 increased by $7.0M to <2023_all_funds_expenditures>, which
includes <2023_general_fund_expenditures> for the General Fund. The General Fund is the primary fund for
most Town operations. Not including the <2023_general_fund_non_departmental> budgeted as contingency,
which is necessary to maintain a balanced General Fund budget, the operating budget for the Town increased
by $700K. This budget also includes appropriations for thirteen other funds incorporating additional personnel,
capital projects, special projects, and operating programs. An additional $5.0M in contingency was added to the
Special Revenue Fund in anticipation of possible infrastructure grants becoming available during the scal
year.
Long-term nancial plans for the Town use similar approaches to develop both ve-year revenue and ve-year
expenditure forecasts. Capital Improvement Projects are included with the expected expenditure amounts.
Since the Town relies heavily on revenue generated from sales within the Town and intergovernmental
revenue that is subject to legislative changes, the Town must use economic and growth assumptions that
may or may not be realized. With this in mind, the assumptions are revised each year based on historical data
and any changes to expected capital projects.
All of the above considerations are followed to ensure that the Town remains a conservative steward of nancial
resources while also providing quality services and ensuring public safety. Between its annual budget and
subsequent annual nancials, the Town maintains transparency of all of its nancial activities. All interested
parties may view the Town's budgets and audited nancials at the Town's public website .
Town of Fountain Hills | Budget Book 2023 Page 30
Budget Summary
Total Revenues by Type
Intergovernmental Revenue (Budgeted)$22,839,452
Taxes (Budgeted)$17,374,552
Licenses & Permits (Budgeted)$1,123,980
Charges For Services (Budgeted)$443,475
Leases & Rents (Budgeted)$299,872
Fines & Forfeitures (Budgeted)$254,000
Other (Budgeted)$136,265
Investment Earnings (Budgeted)$55,692
Total Expenditures by Type
Contractual Services (Budgeted)$12,978,053
Contingency (Budgeted)$10,942,809
Capital Expenditures (Budgeted)$7,897,700
Maintenance & Repair (Budgeted)$5,508,855
Wages (Budgeted)$5,170,979
Bene ts (Budgeted)$1,256,085
Utilities (Budgeted)$802,609
Internal Service (Budgeted)$394,324
Supplies (Budgeted)$339,181
Equipment/Improvemen (Budgeted)$269,060
Employment Taxes (Budgeted)$249,502
Meetings & Training (Budgeted)$143,738
Dues & Memberships (Budgeted)$121,041
Damages/Vandalism (Budgeted)$53,000
Debt Service (Budgeted)$15,550
Town of Fountain Hills | Budget Book 2023 Page 31
Town-Wide Revenues - All Funds
Revenues by Fund
General Fund (Budgeted)$24,804,255.00
Special Revenue Fund (Budgeted)$11,190,000.00
Streets Fund (Budgeted)$4,017,557.00
Capital Projects Fund (Budgeted)$1,221,951.00
Economic Development Fund (Budgeted)$479,261.00
Streets Dev Fee (Budgeted)$240,438.00
Park/Rec Dev Fee (Budgeted)$205,348.00
Downtown Strategy Fund (Budgeted)$121,015.00
Public Art Fund (Budgeted)$100,240.00
Tourism Fund (Budgeted)$65,180.00
Court Enhancement Fund (Budgeted)$49,900.00
Fire/EMS Dev Fee (Budgeted)$16,221.00
Cottonwoods Maint Dist (Budgeted)$8,742.00
Environmental Fund (Budgeted)$2,400.00
Eagle Mtn CFD Debt Serv (Budgeted)$1,480.00
GO Bond Debt Serv (Budgeted)$1,200.00
Facilities Reserve Fund (Budgeted)$1,000.00
Vehicle/Equip Repl Fund (Budgeted)$1,000.00
MPC Debt Serv (Budgeted)$100.00
Technology Repl Fund (Budgeted)$0.00
Town of Fountain Hills | Budget Book 2023 Page 32
Town-Wide Revenues - All Funds
FY22-23 Adopted Budget
Summary of Revenues
Description
FY19-20
Actual
FY20-21
Actual
FY21-22
Adopted Budget
FY22-23
Adopted Budget
General Fund
Sales Tax-Local $ 10,775,505 $ 13,042,381 $ 13,826,923 $ 14,426,223
Franchise Fees 434,896 426,260 434,896 325,000
Liquor License Fees 4,200 500 2,000 500
Business License 128,565 83,459 115,464 116,619
Building Permit 199,573 327,254 395,923 408,398
Sign Permits 4,985 9,200 3,350 3,350
Planning & Zoning Fees 8,370 4,356 16,185 16,095
Landscape Permits 18,901 23,099 16,800 16,800
Encroachment Permits 71,075 132,522 35,000 35,000
Variances 3,315 3,610 4,300 4,300
Subdivision Fees 99,450 30,298 52,250 52,250
Special Event Permit 9,650 5,550 8,750 8,500
Engineering Fees 5,600 10,100 5,900 5,900
Plan Review 147,866 196,185 275,699 96,750
Inspection Fees 13,653 27,371 17,000 17,000
Alcohol Permits 165 150 630 630
Third Party Revenues ----
Rental Fees 154,519 143,219 154,889 165,793
Non-Taxable Rental 7,608 1 7,301 7,301
Cell Tower Lease 124,264 121,400 120,189 126,778
Sales Tax-State 2,582,751 2,989,554 2,958,864 3,409,475
Income Tax-State 3,231,181 3,601,432 3,288,000 4,597,467
Vehicle License Tax 318,252 358,859 350,592 338,350
Fire Insurance Premium Tax 46,623 45,703 47,560 48,036
Program Fees 180,139 83,583 234,475 243,475
Sponsorships 4,874 7,389 37,200 50,500
Donations 38,687 5,340 11,345 10,345
Reimbursements/Refunds 36,336 57,233 1,260 1,260
Auction/Recycle Proceeds 1,802 531 640 500
Restitution/Ins Proceeds 178,799 172,984 200 200
Miscellaneous Revenue 7,508 7,063 5,535 5,535
Taxable Sales 9,795 7,579 33,925 33,925
Convenience Fees 3,108 2,751 2,250 3,000
Court Fines/Fees 256,153 210,882 189,000 205,000
Abatements ----
Interest Income 210,815 28,572 24,000 24,000
Internal Service Charges ----
Total General Fund 19,318,983 22,166,370 22,678,295 24,804,255
Total General Fund $ 19,318,983 $ 22,166,370 $ 22,678,295 $ 24,804,255
Special Revenue Funds
Sales Tax-Local $ 961,250 $ 1,079,813 $ 1,145,328 $ 1,197,552
Vehicle License Tax 742,588 837,338 818,040 789,485
Highway User Tax 1,830,157 1,747,200 1,676,376 1,889,520
In-Lieu Fees 3,841 7,077 200,000 100,000
Adopt-A Street Fee ----
Reimbursements/Refunds 8 ---
Auction/Recycle Proceeds 1,692 752 1,000 1,000
Restitution/Ins Proceeds 13,801 1,708 30,000 30,000
Interest Income 45,419 734 24,000 10,000
Internal Service Charges ----
Total Streets Fund 3,598,756 3,674,622 3,894,744 4,017,557
Town of Fountain Hills | Budget Book 2023 Page 33
Sales Tax-Local 96,125 107,981 114,528 119,755
Interest Income 39,465 2,858 1,260 1,260
Total Downtown Strategy Fund 135,590 110,839 115,788 121,015
Sales Tax-Local 384,500 431,925 458,136 479,021
Taxable Sales 8,673 6,892 --
Interest Income 631 59 240 240
Total Economic Development Fund 393,804 438,876 458,376 479,261
Grants 36,244 17,653 32,905 25,000
Prop 202/Gaming Rev 40,000 30,000 40,000 40,000
Miscellaneous Revenue ----
Taxable Sales 18 1,337 --
Interest Income 1,090 46 180 180
Total Tourism Fund 77,352 49,036 73,085 65,180
Grants -98,589 977,095 11,000,000
Federal Stimulus Funds -2,893,126 3,006,550 -
LTAF II --65,000 65,000
Prop 202/Gaming Rev 77,500 15,000 125,000 125,000
Total Special Revenue Fund 77,500 3,006,715 4,173,645 11,190,000
In-Lieu Fees 38,967 -100,000 100,000
Interest Income 1,696 56 240 240
Total Public Art Fund 40,663 56 100,240 100,240
Grants ----
CCEF Revenue 23,066 25,681 46,500 46,500
JCEF Revenue 2,485 2,628 2,500 2,500
Interest Income 909 169 900 900
Total Court Enhancement Fund 26,460 28,478 49,900 49,900
Environmental Fee 17,575 40,330 --
Convenience Fees ----
Interest Income 11,137 260 2,400 2,400
Total Environmental Fund 28,712 40,590 2,400 2,400
Property Tax-Cy 6,701 6,468 6,381 8,670
Interest Income 273 13 72 72
Total Cottonwoods Maint District 6,974 6,481 6,453 8,742
Total Special Revenue Funds $ 4,385,811 $ 7,355,693 $ 8,874,631 $ 16,034,295
Debt Service Funds
Property Tax-Cy $ 1,665,453 $ 26,014 $ -$ -
Interest Income 7,063 59 1,200 1,200
Total Gen Oblig Bond Debt Service 1,672,516 26,073 1,200 1,200
Property Tax-Cy 414,614 394,904 -1,380
Interest Income 1,736 39 240 100
Total Eagle Mtn CFD Debt Service 416,350 394,943 240 1,480
Interest Income 1,866 -840 100
Total Munic Prop Corp Debt Service 1,866 -840 100
Total Debt Service Funds $ 2,090,732 $ 421,016 $ 2,280 $ 2,780
Capital Projects Funds
Sales Tax-Local $ 955,010 $ 995,192 $ 1,117,416 $ 1,141,951
Grants 15,000 78,995 472,344 70,000
Town of Fountain Hills | Budget Book 2023 Page 34
Reimbursements/Refunds ----
Auction/Recycle Proceeds 418,585 ---
Interest Income 171,431 14,790 19,200 10,000
Total Capital Projects Fund 1,560,026 1,088,977 1,608,960 1,221,951
Development Fees 20,315 63,248 23,623 15,221
Interest Income 3,806 139 2,400 1,000
Total Fire/Emergency Dev Fee 24,121 63,387 26,023 16,221
Development Fees 3,870 77,867 331,074 239,438
Interest Income -7 -1,000
Total Streets Fee 3,870 77,874 331,074 240,438
Development Fees 78,604 257,342 336,517 204,348
Interest Income 10,038 362 4,800 1,000
Total Park/Rec Dev Fee 88,642 257,704 341,317 205,348
Total Capital Projects Funds $ 1,676,659 $ 1,487,942 $ 2,307,374 $ 1,683,958
Internal Service Funds
Donations 10,000 14,000 --
Interest Income 22,495 679 7,200 1,000
Total Facilities Replacement Fund 32,495 14,679 7,200 1,000
Internal Service Charges -65,000 65,000 65,000
Total Internal Service Fund -65,000 65,000 65,000
Auction/Recycle Proceeds 72,125 11,325 --
Interest Income 16,112 422 2,400 1,000
Vehicle Replacement Charges 288,573 567,147 325,554 331,596
Total Vehicle/Equip Repl Fund 376,810 578,894 327,954 332,596
Total Internal Service Funds $ 409,305 $ 658,573 $ 400,154 $ 398,596
Total Revenues $ 27,881,490 $ 32,089,594 $ 34,262,734 $ 42,923,884
Town of Fountain Hills | Budget Book 2023 Page 35
Town-Wide Expenditures - All Funds
Expenditures by Fund
General Fund (Budgeted)$24,804,255.00
Capital Projects Fund (Budgeted)$8,149,040.00
Streets Fund (Budgeted)$5,908,110.00
Special Revenue Fund (Budgeted)$5,190,000.00
Environmental Fund (Budgeted)$627,100.00
Facilities Reserve Fund (Budgeted)$550,000.00
Tourism Fund (Budgeted)$277,114.00
Economic Development Fund (Budgeted)$225,920.00
Public Art Fund (Budgeted)$144,649.00
Court Enhancement Fund (Budgeted)$89,850.00
Downtown Strategy Fund (Budgeted)$65,200.00
Technology Repl Fund (Budgeted)$50,000.00
Vehicle/Equip Repl Fund (Budgeted)$33,300.00
Eagle Mtn CFD Debt Serv (Budgeted)$14,200.00
Cottonwoods Maint Dist (Budgeted)$12,388.00
MPC Debt Serv (Budgeted)$1,010.00
GO Bond Debt Serv (Budgeted)$350.00
Town of Fountain Hills | Budget Book 2023 Page 36
Town-Wide Expenditures - All Funds
FY22-23 Adopted Budget
Summary of Expenditures
Fund/Department
FY19-20
Actual
FY20-21
Actual
FY21-22
Adopted Budget
FY22-23
Adopted Budget
General Fund
Mayor & Council $ 74,752 $ 50,769 $ 74,929 $ 76,619
Administration 1,981,469 2,083,449 2,480,584 2,672,360
General Government 516,221 753,253 4,622,841 5,141,607
Municipal Court 367,131 389,676 428,144 446,749
Public Works 966,706 1,099,445 1,251,936 1,497,800
Development Services 807,489 964,713 1,183,416 1,359,678
Community Services 2,454,154 2,575,386 3,195,572 3,695,572
Fire & Emergency Medical 4,002,802 3,092,450 4,286,584 4,457,834
Law Enforcement 4,731,985 3,352,889 5,154,300 5,456,036
Total General Fund 15,902,709 14,362,030 22,678,306 24,804,255
Total General Fund $ 15,902,709 $ 14,362,030 $ 22,678,306 $ 24,804,255
Special Revenue Funds
Public Works $ 4,277,691 $ 4,419,313 $ 5,846,570 $ 5,908,110
Total Streets (HURF) Fund 4,277,691 4,419,313 5,846,570 5,908,110
Administration 38,474 99,565 40,200 65,200
Total Downtown Strategy Fund 38,474 99,565 40,200 65,200
Administration 223,137 227,482 244,499 225,920
Total Economic Development Fund 223,137 227,482 244,499 225,920
Administration 235,302 233,272 210,895 277,114
Total Tourism Fund 235,302 233,272 210,895 277,114
Administration 210,222 2,982,275 2,055,981 5,190,000
Total Special Revenue Fund 210,222 2,982,275 2,055,981 5,190,000
Community Services 29,272 71,712 144,649 144,649
Total Public Art Fund 29,272 71,712 144,649 144,649
Municipal Court 1,578 35,052 78,800 89,850
Total Court Enhancement Fund 1,578 35,052 78,800 89,850
Public Works 487,790 440,666 627,083 627,100
Total Environmental Fund 487,790 440,666 627,083 627,100
Administration 4,664 4,898 17,131 12,388
Total Cottonwoods Maint District 4,664 4,898 17,131 12,388
Total Special Revenue Funds $ 5,508,130 $ 8,514,235 $ 9,265,808 $ 12,540,331
Debt Service Funds
Administration $ 1,664,300 $ -$ 350 $ 350
Total Gen Oblig Debt Service 1,664,300 -350 350
Administration 409,129 407,044 1,000 14,200
Total Eagle Mtn CFD Debt Service 409,129 407,044 1,000 14,200
Administration 305,870 510 1,010 1,010
Total Munic Prop Corp Debt Service 305,870 510 1,010 1,010
Town of Fountain Hills | Budget Book 2023 Page 37
Total Debt Service Funds $ 2,379,299 $ 407,554 $ 2,360 $ 15,560
Capital Projects Funds
Administration $ 2,294 $ 3,293 $ 299,000 $ 460,640
Public Works 1,204,078 3,951,399 3,589,000 4,870,600
Community Services 431,811 562,895 2,285,000 2,817,800
Fire & Emergency Medical ----
Total Capital Projects Fund 1,638,183 4,517,587 6,173,000 8,149,040
Fire & Emergency Medical 1,723 ---
Total Fire/Emergency Dev Fee 1,723 ---
Public Works ----
Total Streets Dev Fee ----
Community Services 7,471 40,000 --
Total Park/Rec Dev Fee 7,471 40,000 --
Community Services ----
Total Open Space Dev Fee ----
Total Capital Projects Funds $ 1,647,377 $ 4,557,587 $ 6,173,000 $ 8,149,040
Internal Service Funds
Public Works 411,006 434,166 848,638 550,000
Total Facilities Reserve Fund 411,006 434,166 848,638 550,000
Administration -19,224 50,000 50,000
Total Technology Replacement Fund -19,224 50,000 50,000
General Government 603,077 53,525 56,000 33,300
Public Works 296,110 ---
Total Vehicle/Equip Repl Fund 899,187 53,525 56,000 33,300
Total Internal Service Funds $ 1,310,193 $ 506,915 $ 954,638 $ 633,300
Total Expenditures $ 26,747,708 $ 28,348,321 $ 39,074,112 $ 46,142,486
Five-Year General Fund Projection
Town of Fountain Hills | Budget Book 2023 Page 38
Recommended Budget Supplements
Town departments start the annual budgeting process with a base budget. This base budget is the department's current year
budget, minus any one-time expenditures that were approved during the previous budget process. Any increase to the
department's base budget for the next scal year must be submitted to the Town Manager as a budget supplement.
Budget Supplements are divided into the following three categories:
On-Going Non-Personnel
One-Time Non-Personnel
Personnel
These supplements are due to the Finance Division in mid-December for review before they are presented to the Town
Manager in early January. During departmental budget meetings, the Town Manager may seek additional information and
justi cation from staff for the requested supplements. The Town Manager will then make recommendations on which
supplements will be recommended to the Town Council at the Budget Workshop in April. Based on Council direction, staff will
adjust departmental base budgets as needed before the Tentative Budget is presented to Council in May. Again, any necessary
changes requested by Council are incorporated into the Final Budget before its adoption in June.
Town of Fountain Hills | Budget Book 2023 Page 39
On-Going Non-Personnel Supplements
On-Going
Request Title Department FY2023 Cost
Town Manager
Recommended Offset
Increase Arizona Business Advisors Contract Administration $ 15,000 $ 15,000 $ (15,000)
Safety and Sanitizing Operating Supplies Comm Ctr Operations 5,000 5,000 0
Senior Space Software Annual Subscription Community Services 3,500 3,500 0
Holiday Lighting Community Services 15,000 15,000 (15,000)
Season's Celebration 2022 Event Supplement:Community Services 2,500 2,500 0
Add'l Features for Courtroom Audio/Visual
Upgrade Court Operations 2,050 2,050 (2,050)
Court Security Court Operations 21,000 21,000 (21,000)
Tourism Digital Passport Program Economic Dev 15,000 0 0
Business Retention & Expansion CRM Software Economic Dev $ 8,000 $ 8,000 0
Microsoft 365 Subscription Information Tech 20,000 20,000 0
ChatBot Citizen Communications online tool Public Information 4,500 0 0
See Click Fix - Service Request & Work Order
Mgt Public Information 22,250 22,250 0
Janitorial Services Budget Supplement Public Works 32,000 32,000 0
Facility Maintenance Base Budget Increase Public Works 75,000 50,000 0
Biz Hub Facilities Public Works 75,000 75,000 0
Youth and Sport Program Marketing Recreation 1,000 1,000 0
Teen Events Recreation 2,500 2,500 0
Sport Events at Golden Eagle Park Recreation 3,800 3,800 (1,000)
Mayor's Youth Council - Conference/Team
Building Recreation 2,000 2,000 0
Recreation Scholarship Fund Recreation 5,000 5,000 0
Advertisement and Marketing Recreation 1,000 1,000 0
Roll in the Glow Recreation 5,000 2,500 0
Concerts on the Avenue (Fall & Spring)Recreation 7,000 7,000 (6,000)
Music Fest (Contingency if grant not received)Recreation 37,000 37,000 (37,000)
Fourth at the Fountain Recreation 15,000 15,000 0
Irish Fountain Fest Recreation 3,000 3,000 0
Spooky Blast Recreation 3,400 3,500 (2,500)
Turkey Trot Recreation 3,260 3,000 (3,260)
Eggstravaganza Recreation 2,485 2,500 (1,500)
Back to School Bash Recreation 6,300 6,000 (2,500)
Contracted Instructors Background Check Recreation 500 500 0
$ 414,045 $ 366,600 (106,810)
$ 259,790
Town of Fountain Hills | Budget Book 2023 Page 40
One-Time Non-Personnel Supplements
One-Times
Request Title Department FY2023 Cost
Town Manager
Recommended Offset
Chair Replacement Comm Ctr Operations $ 65,000 $ 65,000 $ 0
Comm Center- High Top Tables and Cart Comm Ctr Operations 2,500 2,500 0
AV Equipment for the Classrooms Comm Ctr Operations 92,000 80,000 0
Contracted Inspections (Non-Reimbursed)Development Services 100,000 100,000 0
Tourism Website Update Economic Dev 16,000 16,000 0
Short & Long-Term Rental Compliance Software Economic Dev 12,000 12,000 0
Streetlight Banner Signage Economic Dev 10,000 10,000 10,000
Graphic Design and Printing for Econ Dev Economic Dev 5,000 5,000 5,000
Special Events Command Trailer Fire 165,000 0 0
Urban Response Utility Vehicle Fire 46,000 35,000 0
Brush Truck Pump Skid Fire 20,000 20,000 0
Turnout Dryer Fire 5,700 5,700 0
SUPPLEMENT Fountain Park Utility Vehicle Parks 25,000 25,000 0
SUPPLEMENT NRPA - Park staff Parks 1,000 1,000 0
Audio-Visual production equipment Public Information 3,000 3,000 0
Town Logo/Visual Rebranding Public Information 20,000 20,000 0
Town Clerk Minutes Town Clerk 18,000 18,000 0
2022 Primary/Special/General Elections Town Clerk 13,000 13,000 0
$ 619,200 $ 431,200 (15,000)
$ 416,200
Personnel Supplements
Personnel
Request Title Department FY2023 Cost
Town Manager
Recommended
Senior Services Activities Coordinator Community Services $ 21,117 $ 21,117
Recreation Specialist - Part Time Recreation 23,288 0
Recreation Program Coordinator Recreation 80,921 0
Facilities Maintenance Technician Public Works 82,203 82,203
Building Safety Permit Technician Development Services 26,218 26,218
Code Enforcement Of cer Code Compliance 30,859 30,859
Building Inspector Building Safety 129,120 0
IT Support Specialist to 3/4-Time Information Tech 16,879 16,879
Part Time Court Clerk - Two Positions Court Operations 45,064 45,064
$ 455,669 $ 222,340
Recommended Supplement Summary
Total On-Going: $ 259,790
Total One-Times: 416,200
Total Personnel: 222,340
Total All Recommendations: $ 898,330
Town of Fountain Hills | Budget Book 2023 Page 41
FUND SUMMARIES
Town of Fountain Hills | Budget Book 2023 Page 42
General Fund
The General Fund (Fund 100) is the primary operating fund of the Town and
accounts for the resources and uses of various Fountain Hills departments. It
exists to account for the nancing of services traditionally associated with local
government. These services include police and re protection, development
services (planning & zoning/building safety/code enforcement/GIS), public works
(facilities/engineering), community services (parks and recreation/community
center/senior services), general administration, and any other activity for which a
special fund has not been created. Governmental accounting requires the
General Fund be used for all nancial resources except those required to be
accounted for in another fund and have designations of non-spendable,
restricted, committed, assigned or unassigned.
Summary
The Town of Fountain Hills is projecting $24.8M of revenue in FY2023, which represents a 9.4% increase over the prior year.
Budgeted expenditures are projected to increase by 9.4% or $2.13M to $24.8M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$5M
$10M
$15M
$20M
$25M
$30M
As required by state statute, the General Fund is required to have a balanced budget between revenues and expenditures.
The budget process begins by forecasting the various revenues to be received in the General Fund for the scal year, and
this number becomes the upper limit for expenditures. If the departmental base budgets, along with any approved
supplements, fall below this upper limit, a contingency line item is added to the General Government department to
balance the fund. The amount included in the contingency line cannot be used unless revenues are meeting expectations
for the scal year and Council approves a budget transfer during a public meeting. If the departmental base budgets exceed
the forecasted revenues, then the expenditures must be reduced until they equal the revenue amount.
Since scal year 2020, the Town's General Fund has received more revenue than forecast and spent less than what was
budgeted. Also in scal year 2020, the Town amended its Financial Policies (Res 2020-16 ) to clarify year-end reserve
balances and prioritize maintaining those reserves over making transfers to other Town funds. The revised policies require
that 20% of the average General Fund revenues over the past ve scal years be maintained in the Stability (Rainy Day)
Fund. It also requires another 20% to be held in the General Fund as Unassigned Fund Balance to ensure operating funds are
available from year-to-year. Once these two requirements are met, then Council approved funding transfers can be made to
other funds (i.e. Streets Fund, Environmental Fund, etc.). Any excess fund balance, after reserve requirements are satis ed
and funding transfers are made, is transferred to the Capital Project Fund for one-time capital expenditures.
Town of Fountain Hills | Budget Book 2023 Page 43
Revenues by Source
General Fund revenues are obtained using trend forecasts for transaction privilege (sales) tax, state estimates received from
the League of Arizona Cities and Towns for state-shared revenues, and estimates made by departments for fees and charges
collected by the Town. These revenue sources are explained further below.
Since the Town does not collect a primary or secondary property tax, the entire "Taxes" section in the chart below is
from the collection of the Town's portion of the sales tax. The current sales tax rate for the Town is 2.9%, except for
long-term residential rentals that are assessed at 1.6%. Hotels and short-term (vacation) rentals are also assessed, in
addition to the 2.9%, an additional bed tax of 4%.
All state-shared revenue received by the General Fund is shown in the "Intergovernmental Revenue" section below.
State-shared revenues received by the General Fund include a formula-based amount of the state's income tax, sales
tax, and vehicle license tax. The formula for these revenues is based on the Town's population and changes from year-
to-year.
All other categories of revenue shown in the chart below represent fees and charges for services provided by the
Town, property rental revenue, and court nes.
Budgeted Revenues by Source
Taxes (58.2%)Taxes (58.2%) Taxes (58.2%)
Intergovernmental Revenue (35.6%)Intergovernmental Revenue (35.6%) Intergovernmental Revenue (35.6%)
Licenses & Permits (2.7%)Licenses & Permits (2.7%) Licenses & Permits (2.7%)
Leases & Rents (1.2%)Leases & Rents (1.2%) Leases & Rents (1.2%)
Charges For Services (1%)Charges For Services (1%) Charges For Services (1%)
Fines & Forfeitures (0.8%)Fines & Forfeitures (0.8%) Fines & Forfeitures (0.8%)
Other (0.4%)Other (0.4%) Other (0.4%)
Revenues in the General Fund are expected to rise slightly for the coming scal year. Taxable sales have remained
strong across multiple categories; however, hospitality and dining have strengthened considerably during the past
scal year. This trend is expected to continue as travel and tourism continue to increase. The biggest threat to that
assumption is in ation and its effects on disposable income.
State-shared revenues will also increase, mostly due to timing of income tax receipts after the state granted ling
extensions in 2020. Receipts that would have normally been received by the General Fund last scal year will be
received in scal year 2023.
The other categories of revenue are fairly consistent with the prior year.
Town of Fountain Hills | Budget Book 2023 Page 44
Note: All FY22 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Budgeted and Historical 2023 Revenues by Source
Millions Investment EarningsOtherFines & ForfeituresCharges For Services
Leases & RentsLicenses & Permits
Intergovernmental RevenueTaxes
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$5
$10
$15
$20
$25
$30
Revenue Source
Taxes $9,198,866 $10,775,505 $13,042,381 $13,826,923 $14,426,223 4.3%
Intergovernmental
Revenue $6,062,869 $6,746,468 $7,403,933 $7,197,376 $8,835,447 22.8%
Licenses & Permits $1,273,888 $582,603 $769,695 $831,786 $664,973 -20.1%
Leases & Rents $280,801 $286,391 $366,455 $282,379 $299,872 6.2%
Charges For Services $174,886 $180,140 $83,583 $235,475 $243,475 3.4%
Other $209,185 $280,910 $260,869 $91,355 $105,265 15.2%
Fines & Forfeitures $120,340 $256,153 $210,882 $189,000 $205,000 8.5%
Investment Earnings $136,572 $210,815 $24,849 $24,000 $24,000 0%
Total Revenue Source:$17,457,407 $19,318,985 $22,162,647 $22,678,294 $24,804,255 9.4%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 45
Expenditures by Department
General Fund expenditures are budgeted by department, and in the case of the Administration Department, by division.
Currently, the Town consists of the following departments and Administration divisions:
Mayor & Council
Administration
Town Manager
Information Technology
Town Clerk
Administrative Services (HR & Risk Mgt.)
Finance
Public Information
Legal Services
Purchasing
General Government
Municipal Court
Public Works
Development Services
Community Services
Fire & Emergency Medical Services
Law Enforcement
Budgeted Expenditures by Department
Law Enforcement (22%)Law Enforcement (22%) Law Enforcement (22%)
General Government (20.7%)General Government (20.7%) General Government (20.7%)
Fire & Emergency Med (18%)Fire & Emergency Med (18%) Fire & Emergency Med (18%)
Community Services (14.9%)Community Services (14.9%) Community Services (14.9%)
Administration (10.8%)Administration (10.8%) Administration (10.8%)
Public Works (6%)Public Works (6%) Public Works (6%)
Development Services (5.5%)Development Services (5.5%) Development Services (5.5%)
Municipal Court (1.8%)Municipal Court (1.8%) Municipal Court (1.8%)
Mayor & Council (0.3%)Mayor & Council (0.3%) Mayor & Council (0.3%)
Note: The percentage shown above for the General Government Department includes $4.4M in contingency. This amount is
required in order to present a balanced budget for the General Fund. Since it is included, it affects the percentages of
departmental budgets by increasing the overall amount of the total budget. For example, if the contingency is removed,
then the General Government Department would only represent 3% of the overall General Fund budget. Additionally, the
proportion of other departments would increase when the contingency amount is removed.
Town of Fountain Hills | Budget Book 2023 Page 46
Note: All FY22 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual
amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after
the completion of the annual nancial audit.
Budgeted and Historical Expenditures by Department
Millions
Mayor & Council
Municipal Court
Development Services
Public WorksAdministration
Community ServicesFire & Emergency MedGeneral Government
Law Enforcement
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$5
$10
$15
$20
$25
$30
The following table contains historical amounts by department and the percentage change between scal year 2022 and
scal year 2023. Individual departments with an increase over 10% is detailed as follows:
General Government:
First year of mandatory payments to the State of Arizona for Municipal Fire ghters Cancer Fund and
Department of Revenue
Increased contingency to balance General Fund
Public Works:
Added an additional FTE for Facilities Maintenance Technician
Increase to contractual services for increased janitorial costs
Base budget increase to offset increased prices for repairs and materials
Development Services:
Added 0.5 FTE for part-time Code Enforcement Of cer
Added 0.5 FTE for Building Permit Technician
Increased contractual services for outside inspections (reimbursed by developer)
Community Services:
Added 0.5 FTE for Community Center Assistant
Increased Recreation operating budget for special events to compensate for increased costs
Increased Parks operating budget for landscaping to compensate for increased costs
Expenditures
Mayor & Council $81,836 $74,752 $50,769 $74,929 $76,619 2.3%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 47
Administration $2,156,946 $1,981,469 $2,044,524 $2,480,580 $2,672,360 7.7%
General
Government $3,043,198 $1,558,556 $2,909,558 $4,622,841 $5,141,607 11.2%
Municipal Court $325,550 $367,131 $378,994 $428,144 $446,749 4.3%
Public Works $837,523 $966,706 $1,085,908 $1,251,933 $1,497,800 19.6%
Development
Services $866,208 $807,489 $939,892 $1,183,416 $1,359,678 14.9%
Community
Services $2,227,285 $2,454,154 $2,536,068 $3,195,569 $3,695,572 15.6%
Fire & Emergency
Med $3,892,841 $4,002,802 $3,092,450 $4,286,584 $4,457,834 4%
Law Enforcement $4,153,699 $4,731,985 $3,352,889 $5,154,300 $5,456,036 5.9%
Total Expenditures:$17,585,085 $16,945,043 $16,391,051 $22,678,296 $24,804,255 9.4%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 48
Expenditures by Expense Type
The following actions had an effect on all departments:
The two largest contracts for the Town relate to public safety, Rural-Metro for re and emergency medical services
and Maricopa County Sheriff's Of ce for law enforcement. In addition, various other contracts have also increased,
including landscaping and janitorial services.
A 4% cost of living adjustment increased payroll expenses (except the Town Manager division)
Budgeted Expenditures by Expense Type
Contractual Services (47.7%)Contractual Services (47.7%) Contractual Services (47.7%)
Payroll Expenses (23.2%)Payroll Expenses (23.2%) Payroll Expenses (23.2%)
Contingency (18.5%)Contingency (18.5%) Contingency (18.5%)
Maintenance & Repair (3%)Maintenance & Repair (3%) Maintenance & Repair (3%)
Utilities (2.7%)Utilities (2.7%) Utilities (2.7%)
Internal Service (1.3%)Internal Service (1.3%) Internal Service (1.3%)
Supplies (1.2%)Supplies (1.2%) Supplies (1.2%)
Equipment/Improvemen (0.8%)Equipment/Improvemen (0.8%) Equipment/Improvemen (0.8%)
Capital Expenditures (0.7%)Capital Expenditures (0.7%) Capital Expenditures (0.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Transfers Out
Damages/Vandalism
Dues & MembershipsMeetings & TrainingCapital Expenditures
Equipment/Improvemen
Supplies
Internal ServiceUtilities
Maintenance & Repair
ContingencyPayroll Expenses
Contractual Services
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$5
$10
$15
$20
$25
$30
Town of Fountain Hills | Budget Book 2023 Page 49
The following table contains historical amounts by expenditure category and the percentage change between scal year
2022 and scal year 2023. Individual categories with an increase over 10% is detailed as follows:
Payroll Expenses: 4% cost of living adjustment across all departments (except the Town Manager division)
Equipment/Improvements: Increase to Facilities Operations' base budget and purchase of new chairs for Community
Center events
Contingency: Increase needed to balance the General Fund to forecasted revenues
Capital Expenditures: New audio/visual equipment for the Community Center, and new vehicles for Parks and Fire
Department
Expense Objects
Payroll Expenses $3,817,648 $4,218,920 $4,487,979 $5,136,982 $5,756,074 12.1%
Dues & Memberships $219,520 $212,352 $252,899 $85,556 $86,882 1.5%
Meetings & Training $63,227 $37,045 $12,457 $120,586 $131,118 8.7%
Maintenance & Repair $295,269 $435,262 $448,668 $676,655 $736,865 8.9%
Utilities $535,701 $555,802 $587,312 $658,673 $659,153 0.1%
Contractual Services $9,358,707 $9,910,013 $7,493,888 $11,112,825 $11,837,430 6.5%
Supplies $177,721 $208,388 $223,005 $287,415 $307,106 6.9%
Equipment/Improvemen $72,308 $77,511 $134,515 $48,810 $196,510 302.6%
Damages/Vandalism $2,729 $277 $1,172 $13,000 $13,000 0%
Internal Service $235,212 $247,138 $563,818 $324,132 $324,148 0%
Transfers Out $2,779,767 $1,042,335 $2,156,305 $0 $0 0%
Contingency $4,220 $0 $0 $4,163,662 $4,579,969 10%
Capital Expenditures $23,058 $0 $29,034 $50,000 $176,000 252%
Total Expense Objects:$17,585,085 $16,945,043 $16,391,051 $22,678,296 $24,804,255 9.4%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 50
Fund Balance
Fund balance is one indicator of the Town's nancial health. Although the Town has maintained a Stability (Rainy Day) Fund
as part of the General Fund for many years, updated Financial Policies were needed to further clarify the timing and priority
of funding it. These updates were made in May 2020 with the adoption of Resolution 2020-16 . Beginning that scal year,
additional reserve requirements were implemented to ensure the continuity of funding across scal years. As shown below,
a 20% minimum unassigned fund balance was instituted. Both the Stability Fund and the Unassigned fund balance reserve
are based on a rolling ve-year average of General Fund revenues, each 20% of that average.
Note: The FY22 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
Projections
Assigned Nonspendable Committed Unassigned
FY2019 FY2020 FY2021 FY2022
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Reduction of unassigned fund balance in the General Fund is due to increased expenditures, funding of the Stability Fund,
and transfers to other governmental funds. The nonspendable fund balance increased from higher inventory levels of fuel
and other consumables.
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Unassigned $1,913,836 $5,528,744 $10,958,102 $9,825,904 -10.3%
Assigned $842,294 $0 $0 $0 0%
Committed $2,915,352 $3,086,699 $3,296,434 $3,595,599 9.1%
Nonspendable $22,478 $11,400 $27,288 $51,300 88%
Total Fund Balance:$5,693,960 $8,626,843 $14,281,824 $13,472,803 -5.7%
Town of Fountain Hills | Budget Book 2023 Page 51
Special
Revenue
Funds
Special Revenue Funds are used to account for the proceeds of speci c revenue
sources that are legally restricted to expenditures for speci ed purposes,
designated as committed or restricted. The Town maintains the following Special
Revenue funds:
Streets Fund
Downtown Strategy Fund
Economic Development Fund
Tourism Fund
Special Revenue (Grants) Fund
Public Art Fund
Court Enhancement Fund
Environmental Fund
Cottonwoods Maintenance District Fund
Summary
The Town of Fountain Hills is projecting $16.13M of revenue in FY2023, which represents a 39.9% increase over the prior year.
Budgeted expenditures are projected to increase by 30.2% or $2.91M to $12.54M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$5M
$10M
$15M
$20M
Note: The following pages provide summarized graphical information across all Special Revenue funds. Revenue and
expenditure details are available in the Fund Summaries for each individual fund following this summary section.
Town of Fountain Hills | Budget Book 2023 Page 52
Revenue by Fund
2023 Revenue by Fund
Special Revenue Fund (69.4%)Special Revenue Fund (69.4%) Special Revenue Fund (69.4%)
Streets Fund (24.9%)Streets Fund (24.9%) Streets Fund (24.9%)
Economic Development Fund (3%)Economic Development Fund (3%) Economic Development Fund (3%)
Tourism Fund (1%)Tourism Fund (1%) Tourism Fund (1%)
Downtown Strategy Fund (0.8%)Downtown Strategy Fund (0.8%) Downtown Strategy Fund (0.8%)
Public Art Fund (0.6%)Public Art Fund (0.6%) Public Art Fund (0.6%)
Budgeted and Historical 2023 Revenue by Fund
Millions
Environmental Fund
Cottonwoods Maint DistCourt Enhancement FundPublic Art Fund
Downtown Strategy FundTourism FundEconomic Development Fund
Streets FundSpecial Revenue Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
Town of Fountain Hills | Budget Book 2023 Page 53
Expenditures by Fund
2023 Expenditures by Fund
Streets Fund (47.1%)Streets Fund (47.1%) Streets Fund (47.1%)
Special Revenue Fund (41.4%)Special Revenue Fund (41.4%) Special Revenue Fund (41.4%)
Environmental Fund (5%)Environmental Fund (5%) Environmental Fund (5%)
Tourism Fund (2.2%)Tourism Fund (2.2%) Tourism Fund (2.2%)
Economic Development Fund (1.8%)Economic Development Fund (1.8%) Economic Development Fund (1.8%)
Public Art Fund (1.2%)Public Art Fund (1.2%) Public Art Fund (1.2%)
Court Enhancement Fund (0.7%)Court Enhancement Fund (0.7%) Court Enhancement Fund (0.7%)
Downtown Strategy Fund (0.5%)Downtown Strategy Fund (0.5%) Downtown Strategy Fund (0.5%)
Budgeted and Historical Expenditures by Fund
Millions
Cottonwoods Maint Dist
Downtown Strategy FundCourt Enhancement FundPublic Art FundEconomic Development Fund
Tourism FundEnvironmental Fund
Special Revenue Fund
Streets Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2.5
$5
$7.5
$10
$12.5
$15
Town of Fountain Hills | Budget Book 2023 Page 54
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (42.7%)Contingency (42.7%) Contingency (42.7%)
Maintenance & Repair (38.1%)Maintenance & Repair (38.1%) Maintenance & Repair (38.1%)
Contractual Services (9.1%)Contractual Services (9.1%) Contractual Services (9.1%)
Payroll Expenses (7.3%)Payroll Expenses (7.3%) Payroll Expenses (7.3%)
Utilities (1.1%)Utilities (1.1%) Utilities (1.1%)
Internal Service (0.6%)Internal Service (0.6%) Internal Service (0.6%)
Damages/Vandalism (0.3%)Damages/Vandalism (0.3%) Damages/Vandalism (0.3%)
Dues & Memberships (0.3%)Dues & Memberships (0.3%) Dues & Memberships (0.3%)
Budgeted and Historical Expenditures by Expense Type
Millions
Transfers OutCapital Expenditures
Meetings & Training
Equipment/Improvemen
SuppliesDues & MembershipsDamages/Vandalism
Internal Service
UtilitiesPayroll Expenses
Contractual ServicesMaintenance & Repair
Contingency
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2.5
$5
$7.5
$10
$12.5
$15
Expense Objects
Payroll Expenses $695,132 $816,691 $828,454 $877,596 $920,492 4.9%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 55
Dues & Memberships $27,120 $26,373 $26,236 $38,472 $34,149 -11.2%
Meetings & Training $3,421 $6,008 $4,771 $12,620 $12,620 0%
Maintenance & Repair $3,995,822 $3,458,435 $3,490,268 $4,771,584 $4,771,990 0%
Utilities $95,038 $126,219 $131,994 $143,458 $143,456 0%
Contractual Services $709,374 $728,579 $3,639,758 $1,976,695 $1,137,823 -42.4%
Supplies $27,241 $25,073 $34,038 $32,854 $32,075 -2.4%
Equipment/Improvemen $16,900 $14,059 $16,081 $30,750 $27,550 -10.4%
Damages/Vandalism $6,976 $26,506 $28,819 $40,000 $40,000 0%
Internal Service $33,601 $42,165 $68,548 $69,341 $70,176 1.2%
Transfers Out $166,407 $829,059 $738,791 $366,051 $0 -100%
Contingency $0 $0 $0 $1,272,431 $5,350,000 320.5%
Capital Expenditures $72,838 $174,612 $158,981 $0 $0 0%
Total Expense Objects:$5,849,871 $6,273,778 $9,166,741 $9,631,852 $12,540,331 30.2%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 56
Streets Fund
The Streets {HURF) Fund {Fund 200) is funded by 0.2% of local sales tax and
State-shared revenues. The State of Arizona taxes motor fuels and collects a
variety of fees and charges relating to the registration and operation of motor
vehicles. These revenues are 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.
Summary
The Town of Fountain Hills is projecting $4.02M of revenue in FY2023, which represents a 31.8% decrease over the prior year.
Budgeted expenditures are projected to increase by 1.1% or $61.54K to $5.91M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
Town of Fountain Hills | Budget Book 2023 Page 57
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental Revenue (66.7%)Intergovernmental Revenue (66.7%) Intergovernmental Revenue (66.7%)
Taxes (29.8%)Taxes (29.8%) Taxes (29.8%)
Charges For Services (2.5%)Charges For Services (2.5%) Charges For Services (2.5%)
Other (0.8%)Other (0.8%) Other (0.8%)
Investment Earnings (0.2%)Investment Earnings (0.2%) Investment Earnings (0.2%)
Budgeted and Historical 2023 Revenues by Source
Millions Transfers InInvestment Earnings
OtherCharges For Services
TaxesIntergovernmental Revenue
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
$5
$6
$7
Revenue Source
Taxes $883,932 $961,250 $1,079,813 $1,145,328 $1,197,552 4.6%
Transfers In $0 $0 $0 $2,000,000 $0 -100%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 58
Intergovernmental
Revenue $2,741,035 $2,572,745 $2,584,538 $2,494,416 $2,679,005 7.4%
Charges For Services $0 $3,841 $7,077 $200,000 $100,000 -50%
Other $25,461 $15,502 $2,460 $31,000 $31,000 0%
Investment Earnings $91,634 $45,419 $734 $24,000 $10,000 -58.3%
Total Revenue Source:$3,742,062 $3,598,757 $3,674,622 $5,894,744 $4,017,557 -31.8%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Maintenance & Repair (71.3%)Maintenance & Repair (71.3%) Maintenance & Repair (71.3%)
Payroll Expenses (11.1%)Payroll Expenses (11.1%) Payroll Expenses (11.1%)
Contractual Services (9.2%)Contractual Services (9.2%) Contractual Services (9.2%)
Contingency (3.4%)Contingency (3.4%) Contingency (3.4%)
Utilities (2.4%)Utilities (2.4%) Utilities (2.4%)
Internal Service (1.1%)Internal Service (1.1%) Internal Service (1.1%)
Damages/Vandalism (0.7%)Damages/Vandalism (0.7%) Damages/Vandalism (0.7%)
Supplies (0.4%)Supplies (0.4%) Supplies (0.4%)
Town of Fountain Hills | Budget Book 2023 Page 59
Budgeted and Historical Expenditures by Expense Type
Millions
Transfers OutCapital Expenditures
Meetings & Training
Dues & Memberships
Equipment/Improvemen
Supplies
Damages/VandalismInternal ServiceUtilitiesContingency
Contractual ServicesPayroll Expenses
Maintenance & Repair
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
$5
$6
$7
Expense Objects
Payroll Expenses $421,792 $519,464 $564,529 $605,735 $653,387 7.9%
Dues & Memberships $2,726 $3,174 $4,413 $11,750 $11,750 0%
Meetings & Training $410 $180 $0 $0 $0 0%
Maintenance & Repair $3,631,769 $3,106,397 $3,168,790 $4,243,033 $4,214,665 -0.7%
Utilities $94,505 $125,446 $131,624 $141,406 $141,406 0%
Contractual Services $307,105 $387,815 $408,274 $508,296 $543,805 7%
Supplies $14,811 $12,623 $22,654 $22,744 $22,745 0%
Equipment/Improvemen $15,130 $12,993 $10,428 $10,250 $17,000 65.9%
Damages/Vandalism $6,976 $26,506 $28,819 $40,000 $40,000 0%
Internal Service $32,119 $41,204 $64,526 $63,352 $63,352 0%
Transfers Out $0 $516,490 $5,078 $0 $0 0%
Contingency $0 $0 $0 $200,000 $200,000 0%
Capital Expenditures $36,627 $41,889 $0 $0 $0 0%
Total Expense Objects:$4,563,969 $4,794,181 $4,409,136 $5,846,566 $5,908,110 1.1%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 60
Fund Balance
Note: The FY22 amount shown below is a projection and does not represent the actual amount of fund balance. The actual
amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the
completion of the annual nancial audit.
Projections
Restricted
FY2019 FY2020 FY2021 FY2022
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
Fund balance in the Streets Fund is restricted by Arizona Revised Statute. Rollover balances are available for use in future
years, and the projected balance for FY22 was included for use in the budget for scal year 2023. The percentage change
between FY21 and FY22 is over 65% and is explained by the increased about of street maintenance that was undertaken in
FY21. This left a lower than usual balance for that year.
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Restricted $2,422,098 $1,426,673 $876,905 $1,451,911 65.6%
Total Fund Balance:$2,422,098 $1,426,673 $876,905 $1,451,911 65.6%
Town of Fountain Hills | Budget Book 2023 Page 61
Downtown
Strategy
Fund
The Downtown Strategy Fund {Fund 300) is a committed fund which may only
be used for development of the downtown. Revenue for this fund comes from
the 20% of the .1% of local sales tax collections that have been dedicated for this
purpose.
Summary
The Town of Fountain Hills is projecting $121.02K of revenue in FY2023, which represents a 4.5% increase over the prior year.
Budgeted expenditures are projected to decrease by 73.9% or $185K to $65.2K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
Revenues by Source
Projected 2023 Revenues by Source
Taxes (99%)Taxes (99%) Taxes (99%)
Investment Earnings (1%)Investment Earnings (1%) Investment Earnings (1%)
Town of Fountain Hills | Budget Book 2023 Page 62
Budgeted and Historical 2023 Revenues by Source
Millions
OtherInvestment Earnings
Taxes
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Revenue Source
Taxes $88,393 $96,125 $107,981 $114,528 $119,755 4.6%
Other $0 $0 $22,000 $0 $0 0%
Investment
Earnings $28,231 $39,465 $3,557 $1,260 $1,260 0%
Total Revenue
Source:$116,624 $135,590 $133,538 $115,788 $121,015 4.5%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 63
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contractual Services (81.9%)Contractual Services (81.9%) Contractual Services (81.9%)
Maintenance & Repair (18.1%)Maintenance & Repair (18.1%) Maintenance & Repair (18.1%)
Budgeted and Historical Expenditures by Expense Type
Millions
Transfers OutCapital Expenditures
Maintenance & Repair
Contractual Services
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Maintenance &
Repair $1,079 $3,232 $0 $1,800 $11,800 555.6%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 64
Contractual
Services $37,125 $35,242 $50,085 $38,400 $53,400 39.1%
Transfers Out $0 $143,962 $575,000 $210,000 $0 -100%
Capital
Expenditures $0 $0 $49,474 $0 $0 0%
Total Expense
Objects:$38,204 $182,436 $674,559 $250,200 $65,200 -73.9%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Fund Balance
Projections
Committed
FY2019 FY2020 FY2021 FY2022
$0
$1M
$250K
$500K
$750K
$1.25M
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Committed $1,038,340 $991,495 $449,768 $330,857 -26.4%
Total Fund Balance:$1,038,340 $991,495 $449,768 $330,857 -26.4%
Town of Fountain Hills | Budget Book 2023 Page 65
Economic
Development
Fund
The Economic Development Fund {Fund 310) is a committed fund which may
only be used for economic development. Revenue for this fund comes from the
80% of the .1% of local sales tax collections that have been dedicated for this
purpose.
Summary
The Town of Fountain Hills is projecting $479.26K of revenue in FY2023, which represents a 4.6% increase over the prior year.
Budgeted expenditures are projected to decrease by 43.6% or $174.63K to $225.92K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
$600K
Revenues by Source
Projected 2023 Revenues by Source
Taxes (99.9%)Taxes (99.9%) Taxes (99.9%)
Investment Earnings (0.05%)Investment Earnings (0.05%) Investment Earnings (0.05%)
Town of Fountain Hills | Budget Book 2023 Page 66
Budgeted and Historical 2023 Revenues by Source
Millions
OtherInvestment Earnings
Taxes
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Revenue Source
Taxes $353,573 $384,500 $431,925 $458,136 $479,021 4.6%
Other $0 $8,673 $7,083 $0 $0 0%
Investment
Earnings $1,340 $631 $59 $240 $240 0%
Total Revenue
Source:$354,913 $393,804 $439,067 $458,376 $479,261 4.6%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 67
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (74.7%)Payroll Expenses (74.7%) Payroll Expenses (74.7%)
Maintenance & Repair (10.8%)Maintenance & Repair (10.8%) Maintenance & Repair (10.8%)
Contractual Services (10.3%)Contractual Services (10.3%) Contractual Services (10.3%)
Meetings & Training (2.8%)Meetings & Training (2.8%) Meetings & Training (2.8%)
Internal Service (0.7%)Internal Service (0.7%) Internal Service (0.7%)
Dues & Memberships (0.6%)Dues & Memberships (0.6%) Dues & Memberships (0.6%)
Supplies (0.2%)Supplies (0.2%) Supplies (0.2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Transfers Out
Equipment/Improvemen
SuppliesDues & MembershipsInternal Service
Meetings & Training
Contractual ServicesMaintenance & Repair
Payroll Expenses
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Payroll Expenses $183,848 $202,623 $201,256 $215,810 $168,831 -21.8%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 68
Dues & Memberships $10,293 $5,274 $5,157 $5,624 $1,299 -76.9%
Meetings & Training $2,809 $4,551 $4,642 $6,320 $6,320 0%
Maintenance & Repair $0 $0 $0 $0 $24,325 N/A
Contractual Services $26,907 $1,062 $3,342 $15,100 $23,269 54.1%
Supplies $139 $9,587 $5,621 $200 $400 100%
Equipment/Improvemen $0 $0 $1,916 $0 $0 0%
Internal Service $55 $40 $1,376 $1,445 $1,476 2.1%
Transfers Out $166,407 $168,607 $158,713 $156,051 $0 -100%
Total Expense Objects:$390,458 $391,744 $382,023 $400,550 $225,920 -43.6%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Fund Balance
Projections
Committed
FY2019 FY2020 FY2021 FY2022
$0
$50K
$100K
$150K
$200K
$250K
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Committed $101,485 $103,546 $156,419 $207,252 32.5%
Total Fund Balance:$101,485 $103,546 $156,419 $207,252 32.5%
Town of Fountain Hills | Budget Book 2023 Page 69
Tourism
Fund
The Tourism Fund {Fund 320) is a committed fund which may only be used for
tourism. Revenue for this fund is provided by a transfer from the Economic
Development Fund and grant money.
Summary
The Town of Fountain Hills is projecting $162.52K of revenue in FY2023, which represents a 21.2% decrease over the prior
year. Budgeted expenditures are projected to increase by 31.4% or $66.22K to $277.11K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
Revenues by Source
Projected 2023 Revenues by Source
Transfers In (59.9%)Transfers In (59.9%) Transfers In (59.9%)
Intergovernmental Revenue (40%)Intergovernmental Revenue (40%) Intergovernmental Revenue (40%)
Investment Earnings (0.1%)Investment Earnings (0.1%) Investment Earnings (0.1%)
Town of Fountain Hills | Budget Book 2023 Page 70
Budgeted and Historical 2023 Revenues by Source
Millions
OtherInvestment Earnings
Intergovernmental Revenue
Transfers In
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Revenue Source
Transfers In $0 $0 $0 $156,051 $97,340 -37.6%
Intergovernmental
Revenue $70,127 $76,245 $47,653 $50,000 $65,000 30%
Other $2,223 $18 $1,340 $0 $0 0%
Investment Earnings $1,646 $1,090 $46 $180 $180 0%
Total Revenue Source:$73,996 $77,353 $49,039 $206,231 $162,520 -21.2%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 71
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contractual Services (54.7%)Contractual Services (54.7%) Contractual Services (54.7%)Payroll Expenses (35.5%)Payroll Expenses (35.5%) Payroll Expenses (35.5%)
Dues & Memberships (3%)Dues & Memberships (3%) Dues & Memberships (3%)
Supplies (2.5%)Supplies (2.5%) Supplies (2.5%)
Meetings & Training (1.3%)Meetings & Training (1.3%) Meetings & Training (1.3%)
Maintenance & Repair (1.1%)Maintenance & Repair (1.1%) Maintenance & Repair (1.1%)
Internal Service (0.8%)Internal Service (0.8%) Internal Service (0.8%)
Utilities (0.7%)Utilities (0.7%) Utilities (0.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Equipment/Improvemen
Utilities
Internal ServiceMaintenance & Repair
Meetings & Training
Supplies
Dues & MembershipsPayroll Expenses
Contractual Services
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expense Objects
Payroll Expenses $65,537 $49,132 $50,497 $56,051 $98,274 75.3%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 72
Dues & Memberships $4,442 $8,365 $10,165 $8,383 $8,380 0%
Meetings & Training $203 $1,277 $129 $3,500 $3,500 0%
Maintenance & Repair $0 $0 $0 $3,000 $3,000 0%
Utilities $532 $497 $370 $2,052 $2,050 -0.1%
Contractual Services $150,908 $109,810 $94,873 $126,705 $151,700 19.7%
Supplies $12,226 $1,985 $5,763 $7,880 $6,880 -12.7%
Equipment/Improvemen $80 $0 $3,737 $1,000 $1,000 0%
Internal Service $1,375 $826 $886 $2,322 $2,330 0.3%
Total Expense Objects:$235,302 $171,891 $166,420 $210,893 $277,114 31.4%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Fund Balance
Projections
Committed
FY2019 FY2020 FY2021 FY2022
$0
$50K
$100K
$150K
$200K
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Committed $9,192 $83,261 $124,129 $178,206 43.6%
Total Fund Balance:$9,192 $83,261 $124,129 $178,206 43.6%
Town of Fountain Hills | Budget Book 2023 Page 73
Special
Revenue
Fund
The Special Revenue/Grants Fund {Fund 400) is restricted by the terms of the
individual grants or program funds received. An example of this would be state
or federal funds. These funds are to be used only for the speci c program or
programs for which the funds have been awarded and in accordance with all the
grant conditions.
Summary
The Town of Fountain Hills is projecting $11.19M of revenue in FY2023, which represents a 166.6% increase over the prior year.
Budgeted expenditures are projected to increase by 152.4% or $3.13M to $5.19M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
Town of Fountain Hills | Budget Book 2023 Page 74
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental Revenue (100%)Intergovernmental Revenue (100%) Intergovernmental Revenue (100%)
Budgeted and Historical 2023 Revenues by Source
Millions
Investment Earnings
Intergovernmental Revenue
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2.5
$5
$7.5
$10
$12.5
Revenue Source
Intergovernmental
Revenue $91,211 $77,500 $3,006,596 $4,196,550 $11,190,000 166.6%
Investment Earnings $0 $0 $388 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 75
Total Revenue Source:$91,211 $77,500 $3,006,984 $4,196,550 $11,190,000 166.6%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (96.3%)Contingency (96.3%) Contingency (96.3%)
Contractual Services (3.7%)Contractual Services (3.7%) Contractual Services (3.7%)
Town of Fountain Hills | Budget Book 2023 Page 76
Budgeted and Historical Expenditures by Expense Type
Millions
Capital Expenditures
Contractual ServicesContingency
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
$5
$6
Expense Objects
Contractual
Services $55,000 $77,500 $2,957,819 $1,133,550 $190,000 -83.2%
Contingency $0 $0 $0 $922,431 $5,000,000 442%
Capital
Expenditures $36,211 $132,722 $24,455 $0 $0 0%
Total Expense
Objects:$91,211 $210,222 $2,982,275 $2,055,981 $5,190,000 152.4%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 77
Fund Balance
Projections
Unassigned
FY2019 FY2020 FY2021 FY2022
$-60000
$-40000
$-20000
$0
$-80000
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Unassigned $0 $-66,361 $0 $0 0%
Total Fund Balance:$0 $-66,361 $0 $0 0%
Town of Fountain Hills | Budget Book 2023 Page 78
Public Art
Fund
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.
Summary
The Town of Fountain Hills is projecting $100.24K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $144.65K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
Revenues by Source
Projected 2023 Revenues by Source
Charges For Services (99.8%)Charges For Services (99.8%) Charges For Services (99.8%)
Investment Earnings (0.2%)Investment Earnings (0.2%) Investment Earnings (0.2%)
Town of Fountain Hills | Budget Book 2023 Page 79
Budgeted and Historical 2023 Revenues by Source
Millions
Investment Earnings
Charges For Services
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.025
$0.05
$0.075
$0.125
Revenue Source
Charges For
Services $6,219 $38,967 $0 $100,000 $100,000 0%
Investment
Earnings $3,434 $1,696 $56 $240 $240 0%
Total Revenue
Source:$9,653 $40,663 $56 $100,240 $100,240 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 80
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (69.1%)Contingency (69.1%) Contingency (69.1%)
Maintenance & Repair (21.4%)Maintenance & Repair (21.4%) Maintenance & Repair (21.4%)
Contractual Services (9.4%)Contractual Services (9.4%) Contractual Services (9.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Capital ExpendituresContractual Services
Maintenance & Repair
Contingency
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
$0.175
Expense Objects
Maintenance &
Repair $11,319 $17,226 $10,240 $31,000 $31,000 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 81
Contractual
Services $11,472 $12,046 $11,472 $13,649 $13,649 0%
Contingency $0 $0 $0 $100,000 $100,000 0%
Capital
Expenditures $0 $0 $50,000 $0 $0 0%
Total Expense
Objects:$22,791 $29,272 $71,712 $144,649 $144,649 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Fund Balance
Projections
Committed
FY2019 FY2020 FY2021 FY2022
$0
$50K
$100K
$150K
$200K
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Committed $112,164 $162,655 $90,999 $119,735 31.6%
Total Fund Balance:$112,164 $162,655 $90,999 $119,735 31.6%
Town of Fountain Hills | Budget Book 2023 Page 82
Court
Enhancement
Fund
The Court Enhancement Fund {Fund 420) is a restricted fund which may only
be used to enhance the technological, operational and security 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.
Summary
The Town of Fountain Hills is projecting $49.9K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 14% or $11.05K to $89.85K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$25K
$50K
$75K
$100K
Revenues by Source
Projected 2023 Revenues by Source
Fines & Forfeitures (98.2%)Fines & Forfeitures (98.2%) Fines & Forfeitures (98.2%)
Investment Earnings (1.8%)Investment Earnings (1.8%) Investment Earnings (1.8%)
Town of Fountain Hills | Budget Book 2023 Page 83
Budgeted and Historical 2023 Revenues by Source
Millions
Investment Earnings
Fines & Forfeitures
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
Revenue Source
Fines &
Forfeitures $10,142 $25,551 $28,309 $49,000 $49,000 0%
Investment
Earnings $876 $909 $169 $900 $900 0%
Total Revenue
Source:$11,018 $26,460 $28,478 $49,900 $49,900 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 84
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (55.6%)Contingency (55.6%) Contingency (55.6%)
Contractual Services (28.7%)Contractual Services (28.7%) Contractual Services (28.7%)
Equipment/Improvemen (10.6%)Equipment/Improvemen (10.6%) Equipment/Improvemen (10.6%)
Meetings & Training (2.8%)Meetings & Training (2.8%) Meetings & Training (2.8%)
Dues & Memberships (1.7%)Dues & Memberships (1.7%) Dues & Memberships (1.7%)
Maintenance & Repair (0.6%)Maintenance & Repair (0.6%) Maintenance & Repair (0.6%)
Budgeted and Historical Expenditures by Expense Type
Millions Capital Expenditures
Supplies
Maintenance & RepairDues & Memberships
Meetings & Training
Equipment/Improvemen
Contractual ServicesContingency
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.02
$0.04
$0.06
$0.08
$0.1
Expense Objects
Dues & Memberships $0 $0 $0 $1,500 $1,500 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 85
Meetings & Training $0 $0 $0 $2,500 $2,500 0%
Maintenance & Repair $0 $38 $0 $500 $500 0%
Contractual Services $0 $0 $0 $4,800 $25,800 437.5%
Supplies $0 $848 $0 $0 $0 0%
Equipment/Improvemen $1,690 $691 $0 $19,500 $9,550 -51%
Contingency $0 $0 $0 $50,000 $50,000 0%
Capital Expenditures $0 $0 $35,052 $0 $0 0%
Total Expense Objects:$1,690 $1,578 $35,052 $78,800 $89,850 14%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Fund Balance
Projections
Committed
FY2019 FY2020 FY2021 FY2022
$0
$100K
$200K
$300K
$400K
$500K
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Committed $376,814 $401,696 $395,121 $409,121 3.5%
Total Fund Balance:$376,814 $401,696 $395,121 $409,121 3.5%
Town of Fountain Hills | Budget Book 2023 Page 86
Environmental
Fund
The Environmental Fund {Fund 460) is an assigned fund which may only be
used to help offset the costs of stormwater management and air quality permit
requirements as well as other environmental programs. These items include, but
are not limited to, permit fees, wash maintenance, ADWR dam inspec- tion and
maintenance, street sweeping, storm drain cleaning and household hazardous
waste disposal. Revenues are currently derived from transfers from the General
Fund.
Summary
The Town of Fountain Hills is projecting $2.4K of revenue in FY2023, which represents a 99.5% decrease over the prior year.
Budgeted expenditures are projected to increase by 0% or $18 to $627.1K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
Town of Fountain Hills | Budget Book 2023 Page 87
Revenues by Source
Projected 2023 Revenues by Source
Investment Earnings (100%)Investment Earnings (100%) Investment Earnings (100%)
Budgeted and Historical 2023 Revenues by Source
Millions
Transfers InLicenses & PermitsOtherInvestment Earnings
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Revenue Source
Transfers In $0 $0 $0 $500,000 $0 -100%
Licenses &
Permits $486,924 $17,575 $40,330 $0 $0 0%
Other $3 $0 $0 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 88
Investment
Earnings $15,997 $11,137 $260 $2,400 $2,400 0%
Total Revenue
Source:$502,924 $28,712 $40,590 $502,400 $2,400 -99.5%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Maintenance & Repair (75.8%)Maintenance & Repair (75.8%) Maintenance & Repair (75.8%)
Contractual Services (21.7%)Contractual Services (21.7%) Contractual Services (21.7%)
Dues & Memberships (1.8%)Dues & Memberships (1.8%) Dues & Memberships (1.8%)
Internal Service (0.4%)Internal Service (0.4%) Internal Service (0.4%)
Supplies (0.3%)Supplies (0.3%) Supplies (0.3%)
Meetings & Training (0.05%)Meetings & Training (0.05%) Meetings & Training (0.05%)
Town of Fountain Hills | Budget Book 2023 Page 89
Budgeted and Historical Expenditures by Expense Type
Millions
Payroll Expenses
UtilitiesEquipment/Improvemen
Meetings & Training
SuppliesInternal ServiceDues & Memberships
Contractual ServicesMaintenance & Repair
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Expense Objects
Payroll Expenses $23,955 $45,472 $12,172 $0 $0 0%
Dues & Memberships $9,660 $9,560 $6,500 $11,215 $11,220 0%
Meetings & Training $0 $0 $0 $300 $300 0%
Maintenance & Repair $347,156 $327,042 $306,439 $475,400 $475,400 0%
Utilities $0 $276 $0 $0 $0 0%
Contractual Services $120,857 $104,970 $113,795 $135,945 $135,950 0%
Supplies $36 $0 $0 $2,000 $2,000 0%
Equipment/Improvemen $0 $375 $0 $0 $0 0%
Internal Service $52 $96 $1,760 $2,222 $2,230 0.4%
Total Expense Objects:$501,717 $487,790 $440,666 $627,082 $627,100 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 90
Fund Balance
Projections
Assigned
FY2019 FY2020 FY2021 FY2022
$0
$200K
$400K
$600K
$800K
$1M
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Assigned $824,536 $565,457 $365,381 $430,777 17.9%
Total Fund Balance:$824,536 $565,457 $365,381 $430,777 17.9%
Town of Fountain Hills | Budget Book 2023 Page 91
Cottonwoods
Maint Dist
The Cottonwoods Maintenance District Fund {Fund 550) is a restricted fund
which may only be used for maintenance of the Cottonwoods Maintenance
District. Revenues are derived from a secondary property tax.
Summary
The Town of Fountain Hills is projecting $6.45K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to decrease by 38% or $6.52K to $10.62K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$5K
$10K
$15K
$20K
Revenues by Source
Projected 2023 Revenues by Source
Taxes (98.9%)Taxes (98.9%) Taxes (98.9%)
Investment Earnings (1.1%)Investment Earnings (1.1%) Investment Earnings (1.1%)
Town of Fountain Hills | Budget Book 2023 Page 92
Budgeted and Historical 2023 Revenues by Source
Millions
Investment Earnings
Taxes
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.002
$0.004
$0.006
$0.008
Revenue Source
Taxes $6,749 $6,701 $6,468 $6,381 $6,381 0%
Investment
Earnings $414 $273 $13 $72 $72 0%
Total Revenue
Source:$7,163 $6,974 $6,481 $6,453 $6,453 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 93
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Maintenance & Repair (97.4%)Maintenance & Repair (97.4%) Maintenance & Repair (97.4%)
Contractual Services (2.4%)Contractual Services (2.4%) Contractual Services (2.4%)
Supplies (0.3%)Supplies (0.3%) Supplies (0.3%)
Budgeted and Historical Expenditures by Expense Type
Millions
SuppliesContractual Services
Maintenance & Repair
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.005
$0.01
$0.015
$0.02
Expense Objects
Maintenance &
Repair $4,500 $4,500 $4,800 $16,851 $10,336 -38.7%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 94
Contractual
Services $0 $135 $98 $250 $250 0%
Supplies $30 $30 $0 $30 $30 0%
Total Expense
Objects:$4,530 $4,664 $4,898 $17,131 $10,616 -38%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Fund Balance
Projections
Restricted
FY2019 FY2020 FY2021 FY2022
$0
$5K
$10K
$15K
$20K
$25K
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Restricted $19,678 $21,989 $23,572 $11,209 -52.4%
Total Fund Balance:$19,678 $21,989 $23,572 $11,209 -52.4%
Town of Fountain Hills | Budget Book 2023 Page 95
Capital
Funds
Capital Project Funds are used for the acquisition and/ or construction of major
capital items including facilities, heavy equipment, technology, open space, park
improvements, and major road improvements.
Summary
The Town of Fountain Hills is projecting $5.46M of revenue in FY2023, which represents a 90.7% increase over the prior year.
Budgeted expenditures are projected to increase by 24.1% or $1.58M to $8.15M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
Revenue by Fund
2023 Revenue by Fund
Capital Projects Fund (91.5%)Capital Projects Fund (91.5%) Capital Projects Fund (91.5%)
Streets Dev Fee (4.4%)Streets Dev Fee (4.4%) Streets Dev Fee (4.4%)
Park/Rec Dev Fee (3.8%)Park/Rec Dev Fee (3.8%) Park/Rec Dev Fee (3.8%)
Fire/EMS Dev Fee (0.3%)Fire/EMS Dev Fee (0.3%) Fire/EMS Dev Fee (0.3%)
Town of Fountain Hills | Budget Book 2023 Page 96
Budgeted and Historical 2023 Revenue by Fund
Millions
Fire/EMS Dev Fee
Park/Rec Dev FeeStreets Dev FeeCapital Projects Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
$5
$6
Capital Projects
Fund $1,178,618 $1,560,026 $1,093,900 $2,163,960 $4,996,951 130.9%
Fire/EMS Dev Fee $32,812 $24,121 $63,387 $26,023 $16,221 -37.7%
Streets Dev Fee $0 $3,870 $77,874 $331,074 $240,438 -27.4%
Park/Rec Dev Fee $128,085 $88,642 $257,704 $341,317 $205,348 -39.8%
Total:$1,339,515 $1,676,659 $1,492,865 $2,862,374 $5,458,958 90.7%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 97
Expenditures by Fund
2023 Expenditures by Fund
Capital Projects Fund (100%)Capital Projects Fund (100%) Capital Projects Fund (100%)
Budgeted and Historical 2023 Expenditures by Fund
Millions
Fire/EMS Dev FeePark/Rec Dev FeeCapital Projects Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2
$4
$6
$8
$10
Capital Projects
Fund $4,840,998 $1,904,544 $4,747,156 $6,223,000 $8,149,040 31%
Fire/EMS Dev Fee $7,632 $1,723 $0 $0 $0 0%
Park/Rec Dev Fee $33,094 $7,471 $40,000 $345,000 $0 -100%
Total:$4,881,724 $1,913,738 $4,787,156 $6,568,000 $8,149,040 24.1%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 98
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Expenditures (94.3%)Capital Expenditures (94.3%) Capital Expenditures (94.3%)
Contingency (5.6%)Contingency (5.6%) Contingency (5.6%)
Contractual Services (0.03%)Contractual Services (0.03%) Contractual Services (0.03%)
Budgeted and Historical Expenditures by Expense Type
Millions
Transfers OutEquipment/Improvemen
Contractual ServicesContingency
Capital Expenditures
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2
$4
$6
$8
$10
Expense Objects
Contractual Services $43,446 $11,488 $43,168 $2,800 $2,800 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 99
Equipment/Improvemen $422,721 $116,281 $0 $50,000 $0 -100%
Transfers Out $200,000 $266,361 $229,693 $345,000 $0 -100%
Contingency $0 $0 $0 $296,200 $457,840 54.6%
Capital Expenditures $4,215,558 $1,519,608 $4,514,294 $5,874,000 $7,688,400 30.9%
Total Expense Objects:$4,881,724 $1,913,738 $4,787,156 $6,568,000 $8,149,040 24.1%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 100
Capital Projects Fund
Summary
The Town of Fountain Hills is projecting $5M of revenue in FY2023, which represents a 130.9% increase over the prior year.
Budgeted expenditures are projected to increase by 31% or $1.93M to $8.15M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
Revenues by Source
Projected 2023 Revenues by Source
Transfers In (75.5%)Transfers In (75.5%) Transfers In (75.5%)
Taxes (22.9%)Taxes (22.9%) Taxes (22.9%)
Intergovernmental Revenue (1.4%)Intergovernmental Revenue (1.4%) Intergovernmental Revenue (1.4%)
Investment Earnings (0.2%)Investment Earnings (0.2%) Investment Earnings (0.2%)
Town of Fountain Hills | Budget Book 2023 Page 101
Budgeted and Historical 2023 Revenues by Source
Millions
Other
Investment Earnings
Intergovernmental RevenueTaxesTransfers In
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
$5
$6
Revenue Source
Taxes $966,359 $955,010 $995,192 $1,117,416 $1,141,951 2.2%
Transfers In $0 $0 $0 $555,000 $3,775,000 580.2%
Intergovernmental
Revenue $0 $15,000 $78,995 $472,344 $70,000 -85.2%
Other $54,211 $418,585 $0 $0 $0 0%
Investment Earnings $158,048 $171,431 $19,713 $19,200 $10,000 -47.9%
Total Revenue Source:$1,178,618 $1,560,026 $1,093,900 $2,163,960 $4,996,951 130.9%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 102
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Expenditures (94.3%)Capital Expenditures (94.3%) Capital Expenditures (94.3%)
Contingency (5.6%)Contingency (5.6%) Contingency (5.6%)
Contractual Services (0.03%)Contractual Services (0.03%) Contractual Services (0.03%)
Budgeted and Historical Expenditures by Expense Type
Millions
Transfers OutEquipment/Improvemen
Contractual ServicesContingency
Capital Expenditures
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2
$4
$6
$8
$10
Expense Objects
Contractual Services $2,720 $2,294 $3,168 $2,800 $2,800 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 103
Equipment/Improvemen $422,721 $116,281 $0 $50,000 $0 -100%
Transfers Out $200,000 $266,361 $229,693 $0 $0 0%
Contingency $0 $0 $0 $296,200 $457,840 54.6%
Capital Expenditures $4,215,558 $1,519,608 $4,514,294 $5,874,000 $7,688,400 30.9%
Total Expense Objects:$4,840,998 $1,904,544 $4,747,156 $6,223,000 $8,149,040 31%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Fund Balance
Projections
Committed
FY2019 FY2020 FY2021 FY2022
$0
$1M
$2M
$3M
$4M
$5M
The Capital Projects Fund is used to accumulate funding for projects across scal years. The increase in this year's fund
balance will be used in the next scal year. Additionally, fund balance is increased by transfers of excess revenues over
expenditures in the General Fund.In FY22, over $9M was transferred to this fund for coming projects. Increases can also be
explained by planned projects being delayed or postponed for various reasons. If the projects are approved to be carried
over to another year, the fund balance will again be budgeted for the new year.
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Committed $4,342,555 $4,488,812 $3,305,053 $4,410,148 33.4%
Total Fund Balance:$4,342,555 $4,488,812 $3,305,053 $4,410,148 33.4%
Town of Fountain Hills | Budget Book 2023 Page 104
Development
Fee Funds
The Development Fee Funds {Funds 710-770) are restricted funds which may
only be used for the planning, design, and construction of public 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 identi es 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).
Summary
The Town of Fountain Hills is projecting $462.01K of revenue in FY2023, which represents a 33.8% decrease over the prior
year. Budgeted expenditures are projected to decrease by 100% or $345K to N/A in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
Town of Fountain Hills | Budget Book 2023 Page 105
Revenue by Fund
2023 Revenue by Fund
Streets Dev Fee (52%)Streets Dev Fee (52%) Streets Dev Fee (52%)Park/Rec Dev Fee (44.4%)Park/Rec Dev Fee (44.4%) Park/Rec Dev Fee (44.4%)
Fire/EMS Dev Fee (3.5%)Fire/EMS Dev Fee (3.5%) Fire/EMS Dev Fee (3.5%)
Budgeted and Historical 2023 Revenue by Fund
Millions
Fire/EMS Dev Fee
Park/Rec Dev FeeStreets Dev Fee
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.2
$0.4
$0.6
$0.8
Fire/EMS Dev
Fee $32,812 $24,121 $63,387 $26,023 $16,221 -37.7%
Streets Dev Fee $0 $3,870 $77,874 $331,074 $240,438 -27.4%
Park/Rec Dev
Fee $128,085 $88,642 $257,704 $341,317 $205,348 -39.8%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 106
Total:$160,897 $116,633 $398,965 $698,414 $462,007 -33.8%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Contractual ServicesTransfers Out
FY2019
FY2020
FY2021
FY2022
$0
$0.1
$0.2
$0.3
$0.4
Town of Fountain Hills | Budget Book 2023 Page 107
Expense Objects
Contractual
Services $40,726 $9,194 $40,000 $0 $0 0%
Transfers Out $0 $0 $0 $345,000 $0 -100%
Total Expense
Objects:$40,726 $9,194 $40,000 $345,000 $0 -100%
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adopted
Budget
FY2023
Budgeted
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 108
Fire/EMS Dev Fee
Summary
The Town of Fountain Hills is projecting $16.22K of revenue in FY2023, which represents a 37.7% decrease over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$20K
$40K
$60K
$80K
Revenues by Source
Projected 2023 Revenues by Source
Licenses & Permits (93.8%)Licenses & Permits (93.8%) Licenses & Permits (93.8%)
Investment Earnings (6.2%)Investment Earnings (6.2%) Investment Earnings (6.2%)
Town of Fountain Hills | Budget Book 2023 Page 109
Budgeted and Historical 2023 Revenues by Source
Millions
Investment Earnings
Licenses & Permits
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
$0.07
Revenue Source
Licenses &
Permits $27,004 $20,315 $63,248 $23,623 $15,221 -35.6%
Investment
Earnings $5,808 $3,806 $139 $2,400 $1,000 -58.3%
Total Revenue
Source:$32,812 $24,121 $63,387 $26,023 $16,221 -37.7%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 110
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Contractual Services
FY2019
FY2020
$0
$0.002
$0.004
$0.006
$0.008
$0.01
Expense Objects
Contractual
Services $7,632 $1,723 $0 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 111
Total Expense
Objects:$7,632 $1,723 $0 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Fund Balance
Projections
Restricted
FY2019 FY2020 FY2021 FY2022
$0
$100K
$200K
$300K
$400K
$500K
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Restricted $274,135 $296,533 $359,921 $392,742 9.1%
Total Fund Balance:$274,135 $296,533 $359,921 $392,742 9.1%
Town of Fountain Hills | Budget Book 2023 Page 112
Streets Dev Fee
Summary
The Town of Fountain Hills is projecting $240.44K of revenue in FY2023, which represents a 27.4% decrease over the prior
year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
Revenues by Source
Projected 2023 Revenues by Source
Licenses & Permits (99.6%)Licenses & Permits (99.6%) Licenses & Permits (99.6%)
Investment Earnings (0.4%)Investment Earnings (0.4%) Investment Earnings (0.4%)
Town of Fountain Hills | Budget Book 2023 Page 113
Budgeted and Historical 2023 Revenues by Source
Millions
Investment Earnings
Licenses & Permits
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
Revenue Source
Licenses &
Permits $0 $3,870 $77,867 $331,074 $239,438 -27.7%
Investment
Earnings $0 $0 $7 $0 $1,000 N/A
Total Revenue
Source:$0 $3,870 $77,874 $331,074 $240,438 -27.4%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 114
Fund Balance
Projections
Restricted
FY2019 FY2020 FY2021 FY2022
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Restricted $2,422,098 $3,870 $81,744 $247,194 202.4%
Total Fund Balance:$2,422,098 $3,870 $81,744 $247,194 202.4%
Town of Fountain Hills | Budget Book 2023 Page 115
Park/Rec Dev Fee
Summary
The Town of Fountain Hills is projecting $205.35K of revenue in FY2023, which represents a 39.8% decrease over the prior
year. Budgeted expenditures are projected to decrease by 100% or $345K to N/A in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
Revenues by Source
Projected 2023 Revenues by Source
Licenses & Permits (99.5%)Licenses & Permits (99.5%) Licenses & Permits (99.5%)
Investment Earnings (0.5%)Investment Earnings (0.5%) Investment Earnings (0.5%)
Town of Fountain Hills | Budget Book 2023 Page 116
Budgeted and Historical 2023 Revenues by Source
Millions
Investment Earnings
Licenses & Permits
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
Revenue Source
Licenses &
Permits $113,187 $78,604 $257,342 $336,517 $204,348 -39.3%
Investment
Earnings $14,898 $10,038 $362 $4,800 $1,000 -79.2%
Total Revenue
Source:$128,085 $88,642 $257,704 $341,317 $205,348 -39.8%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 117
Fund Balance
Projections
Restricted
FY2019 FY2020 FY2021 FY2022
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Restricted $716,579 $797,749 $1,015,454 $1,261,525 24.2%
Total Fund Balance:$716,579 $797,749 $1,015,454 $1,261,525 24.2%
Town of Fountain Hills | Budget Book 2023 Page 118
Internal
Service
Funds
The Internal Service Funds are used to account for the Town’s business-type
activities. These funds are considered self-supporting in that the services
rendered are nanced through user charges or are on a cost reimbursement
basis. These funds are classi ed as having assigned fund balances.
Summary
The Town of Fountain Hills is projecting $392.58K of revenue in FY2023, which represents a 79.3% decrease over the prior
year. Budgeted expenditures are projected to decrease by 33.7% or $321.34K to $633.3K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
Revenue by Fund
2023 Revenue by Fund
Vehicle/Equip Repl Fund (83.2%)Vehicle/Equip Repl Fund (83.2%) Vehicle/Equip Repl Fund (83.2%)
Technology Repl Fund (16.6%)Technology Repl Fund (16.6%) Technology Repl Fund (16.6%)
Facilities Reserve Fund (0.3%)Facilities Reserve Fund (0.3%) Facilities Reserve Fund (0.3%)
Town of Fountain Hills | Budget Book 2023 Page 119
Budgeted and Historical 2023 Revenue by Fund
Millions
Facilities Reserve FundTechnology Repl Fund
Vehicle/Equip Repl Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
Facilities Reserve
Fund $548,011 $532,495 $15,556 $1,507,200 $1,000 -99.9%
Technology Repl
Fund $0 $0 $12 $65,000 $65,017 0%
Vehicle/Equip Repl
Fund $340,953 $546,487 $578,894 $327,954 $326,558 -0.4%
Total:$888,964 $1,078,982 $594,462 $1,900,154 $392,575 -79.3%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 120
Expenditures by Fund
2023 Expenditures by Fund
Facilities Reserve Fund (86.8%)Facilities Reserve Fund (86.8%) Facilities Reserve Fund (86.8%)
Technology Repl Fund (7.9%)Technology Repl Fund (7.9%) Technology Repl Fund (7.9%)
Vehicle/Equip Repl Fund (5.3%)Vehicle/Equip Repl Fund (5.3%) Vehicle/Equip Repl Fund (5.3%)
Budgeted and Historical 2023 Expenditures by Fund
Millions
Vehicle/Equip Repl Fund
Technology Repl Fund
Facilities Reserve Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Facilities Reserve
Fund $437,028 $411,006 $434,166 $848,638 $550,000 -35.2%
Technology Repl
Fund $0 $0 $19,224 $50,000 $50,000 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 121
Vehicle/Equip Repl
Fund $176,401 $899,187 $53,525 $56,000 $33,300 -40.5%
Total:$613,429 $1,310,193 $506,915 $954,638 $633,300 -33.7%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (87.6%)Contingency (87.6%) Contingency (87.6%)
Equipment/Improvemen (7.1%)Equipment/Improvemen (7.1%) Equipment/Improvemen (7.1%)
Capital Expenditures (5.3%)Capital Expenditures (5.3%) Capital Expenditures (5.3%)
Town of Fountain Hills | Budget Book 2023 Page 122
Budgeted and Historical Expenditures by Expense Type
Millions
Maintenance & Repair
Contractual ServicesCapital Expenditures
Equipment/Improvemen
Contingency
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expense Objects
Maintenance & Repair $0 $154,394 $153,909 $232,045 $0 -100%
Contractual Services $0 $0 $4,368 $0 $0 0%
Equipment/Improvemen $437,028 $133,495 $292,891 $661,593 $45,000 -93.2%
Contingency $0 $0 $0 $5,000 $555,000 11,000%
Capital Expenditures $176,401 $1,022,304 $55,746 $56,000 $33,300 -40.5%
Total Expense Objects:$613,429 $1,310,193 $506,915 $954,638 $633,300 -33.7%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 123
Facilities
Reserve
Fund
The Facilities Replacement Fund has been established to cover replacement
costs for large scale items that cannot be absorbed in annual operating budgets.
These items include, but are not limited to, roo ng, interior and exterior building
paint- ing, carpet replacement, physical plant mechanical equipment, Fire
Department equipment and parks and recreation structures.
Summary
The Town of Fountain Hills is projecting $1K of revenue in FY2023, which represents a 99.9% decrease over the prior year.
Budgeted expenditures are projected to decrease by 35.2% or $298.64K to $550K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
Town of Fountain Hills | Budget Book 2023 Page 124
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (100%)Contingency (100%) Contingency (100%)
Budgeted and Historical Expenditures by Expense Type
Millions
Capital ExpendituresMaintenance & RepairContractual Services
Equipment/Improvemen
Contingency
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Maintenance & Repair $0 $154,394 $153,909 $232,045 $0 -100%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 125
Contractual Services $0 $0 $4,368 $0 $0 0%
Equipment/Improvemen $437,028 $133,495 $273,667 $616,593 $0 -100%
Contingency $0 $0 $0 $0 $550,000 N/A
Capital Expenditures $0 $123,117 $2,222 $0 $0 0%
Total Expense Objects:$437,028 $411,006 $434,166 $848,638 $550,000 -35.2%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Fund Balance
Projections
Assigned
FY2019 FY2020 FY2021 FY2022
$0
$1M
$2M
$3M
$4M
$5M
$6M
$7M
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Assigned $1,489,426 $1,610,915 $1,192,305 $6,172,348 417.7%
Total Fund Balance:$1,489,426 $1,610,915 $1,192,305 $6,172,348 417.7%
Town of Fountain Hills | Budget Book 2023 Page 126
Technology
Repl Fund
The Technology Replacement Fund has been established to cover replacement
costs for large scale items that cannot be absorbed in annual operating budgets.
These items include, but are not limited to, printers, servers, plotters, work-
stations, phones and phone system, and audio video equipment.
Summary
The Town of Fountain Hills is projecting $65.02K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $50K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$20K
$40K
$60K
$80K
Revenues by Source
Projected 2023 Revenues by Source
Transfers In (100%)Transfers In (100%) Transfers In (100%)
Town of Fountain Hills | Budget Book 2023 Page 127
Budgeted and Historical 2023 Revenues by Source
Millions
Investment Earnings
Transfers In
FY2021
FY2022
FY2023
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
$0.07
Revenue Source
Transfers In $0 $0 $0 $65,000 $65,017 0%
Investment
Earnings $0 $0 $12 $0 $0 0%
Total Revenue
Source:$0 $0 $12 $65,000 $65,017 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 128
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Equipment/Improvemen (90%)Equipment/Improvemen (90%) Equipment/Improvemen (90%)
Contingency (10%)Contingency (10%) Contingency (10%)
Budgeted and Historical Expenditures by Expense Type
Millions
Contingency
Equipment/Improvemen
FY2021
FY2022
FY2023
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
Expense Objects
Equipment/Improvemen $0 $0 $19,224 $45,000 $45,000 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 129
Contingency $0 $0 $0 $5,000 $5,000 0%
Total Expense Objects:$0 $0 $19,224 $50,000 $50,000 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Fund Balance
Projections
Assigned
FY2019 FY2020 FY2021 FY2022
$0
$25K
$50K
$75K
$100K
$125K
FY2021 FY2022 % Change
Fund Balance ——
Assigned $95,787 $116,863 22%
Total Fund Balance:$95,787 $116,863 22%
Town of Fountain Hills | Budget Book 2023 Page 130
Vehicle/Equip
Repl Fund
The purpose of the Vehicle Replacement Program is to provide an authoritative
decision-making process for the evaluation, selection, and multi-year scheduling
of vehicle replacements based on a projection of available scal resources and
the vehicle's age, mileage, engine hours and repair costs. The objectives of the
program are to:
a. Ensure the timely purchase, repair and replacement of the Town's 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 ow in relation to the
Town's nancial capacity; and
d. Ensure ef cient, effective and coordinated vehicle acquisition and
replacement.
Summary
The Town of Fountain Hills is projecting $326.56K of revenue in FY2023, which represents a 0.4% decrease over the prior
year. Budgeted expenditures are projected to decrease by 40.5% or $22.7K to $33.3K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
Town of Fountain Hills | Budget Book 2023 Page 131
Revenues by Source
Projected 2023 Revenues by Source
Transfers In (99.7%)Transfers In (99.7%) Transfers In (99.7%)
Investment Earnings (0.3%)Investment Earnings (0.3%) Investment Earnings (0.3%)
Budgeted and Historical 2023 Revenues by Source
Millions
OtherInvestment Earnings
Transfers In
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Revenue Source
Transfers In $268,446 $458,250 $567,147 $325,554 $325,558 0%
Other $46,458 $72,125 $11,325 $0 $0 0%
Investment
Earnings $26,049 $16,112 $422 $2,400 $1,000 -58.3%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 132
Total Revenue
Source:$340,953 $546,487 $578,894 $327,954 $326,558 -0.4%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Expenditures (100%)Capital Expenditures (100%) Capital Expenditures (100%)
Town of Fountain Hills | Budget Book 2023 Page 133
Budgeted and Historical Expenditures by Expense Type
Millions
Capital Expenditures
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Capital
Expenditures $176,401 $899,187 $53,525 $56,000 $33,300 -40.5%
Total Expense
Objects:$176,401 $899,187 $53,525 $56,000 $33,300 -40.5%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 134
Fund Balance
Projections
Assigned
FY2019 FY2020 FY2021 FY2022
$0
$500K
$1M
$1.5M
$2M
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Assigned $1,762,743 $848,513 $1,373,883 $1,375,158 0.1%
Total Fund Balance:$1,762,743 $848,513 $1,373,883 $1,375,158 0.1%
Town of Fountain Hills | Budget Book 2023 Page 135
Debt Service
Funds
The Debt Service Funds provide for the payment of interest, principal, and
related costs on General Obligation (GO) bonds (both the Town of Fountain Hills
and the Eagle Mountain Community Facilities District) and Municipal Property
Corporation (MPC) Revenue bonds.
Summary
The Town of Fountain Hills is projecting $2.78K of revenue in FY2023, which represents a 21.9% increase over the prior year.
Budgeted expenditures are projected to increase by 559.3% or $13.2K to $15.56K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
Town of Fountain Hills | Budget Book 2023 Page 136
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (99.9%)Debt Service (99.9%) Debt Service (99.9%)
Dues & Memberships (0.06%)Dues & Memberships (0.06%) Dues & Memberships (0.06%)
Budgeted and Historical Expenditures by Expense Type
Millions
Contractual ServicesDues & Memberships
Debt Service
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
$2.5
$3
Expense Objects
Dues &
Memberships $0 $10 $10 $10 $10 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 137
Contractual
Services $0 $138 $78 $0 $0 0%
Debt Service $2,760,471 $2,379,151 $407,465 $2,350 $15,550 561.7%
Total Expense
Objects:$2,760,471 $2,379,299 $407,554 $2,360 $15,560 559.3%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 138
GO Bond
Debt Service
Fund
Voter-approved General Obligation bonds issued by the Town are repaid by
collecting a secondary property tax. This secondary property tax levy is based on
the total amount required for the annual principal and interest payments (with
adjustments for carry-forward and/or interest earnings, delinquencies, etc.)
divided by the total assessed valuation for the Town of Fountain Hills.
Currently, the Town does not have any outstanding General Obligation bonds,
and a town-wide secondary property tax is not required for scal year 2023.
Summary
The Town of Fountain Hills is projecting $1.2K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $350 in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
Town of Fountain Hills | Budget Book 2023 Page 139
Revenues by Source
Projected 2023 Revenues by Source
Investment Earnings (100%)Investment Earnings (100%) Investment Earnings (100%)
Budgeted and Historical 2023 Revenues by Source
Millions
TaxesInvestment Earnings
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
$2.5
Revenue Source
Taxes $2,011,867 $1,665,453 $26,014 $0 $0 0%
Investment
Earnings $18,703 $7,063 $59 $1,200 $1,200 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 140
Total Revenue
Source:$2,030,570 $1,672,516 $26,073 $1,200 $1,200 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Expenditures by Function
Budgeted Expenditures by Function
Administration (100%)Administration (100%) Administration (100%)
Town of Fountain Hills | Budget Book 2023 Page 141
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.
Administration
FY2019
FY2020
FY2022
FY2023
0
0.5
1
1.5
2
2.5
Expenditures
Administration $1,972,850 $1,664,300 $0 $350 $350 0%
Total
Expenditures:$1,972,850 $1,664,300 $0 $350 $350 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 142
Fund Balance
Projections
Restricted
FY2019 FY2020 FY2021 FY2022
$0
$25K
$50K
$75K
$100K
$125K
$150K
$175K
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Restricted $116,003 $124,219 $150,292 $150,169 -0.1%
Total Fund Balance:$116,003 $124,219 $150,292 $150,169 -0.1%
Town of Fountain Hills | Budget Book 2023 Page 143
Eagle
Mountain
CFD Debt
Service
There have been four bond issues (issued as General Obligation bonds) that were
approved for speci c purposes:
The rst two CFD bond issues in 1996 (refunded in 2005) were to acquire
certain public infrastructure bene ting the District, speci cally a sewer
project, a storm water conveyance system project, the Eagle Mountain
Parkway Phase I project, and the Summer Hill Boulevard project.
The third CFD bond issue, completed in 2005, refunded and defeased the
two 1996 issues.
The fourth issue re nanced the outstanding bonds in 2015 to reduce
interest costs.
The Eagle Mountain Community Facilities District debt payments are levied on
the property owners within the District. These obligations are paid by the
property owners using secondary property taxes, less any credits, carry-forward
and/or interest earnings and allowing for delinquencies. The nal payment on
the fourth issue was made on 7/1/2021. As a result, a secondary property tax will
not be assessed for scal year 2023.
Summary
The Town of Fountain Hills is projecting $1.48K of revenue in FY2023, which represents a 516.7% increase over the prior year.
Budgeted expenditures are projected to increase by % or $13.2K to $14.2K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
Town of Fountain Hills | Budget Book 2023 Page 144
Revenues by Source
Projected 2023 Revenues by Source
Taxes (93.2%)Taxes (93.2%) Taxes (93.2%)
Investment Earnings (6.8%)Investment Earnings (6.8%) Investment Earnings (6.8%)
Budgeted and Historical 2023 Revenues by Source
Millions
Investment Earnings
Taxes
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Revenue Source
Taxes $409,114 $414,614 $394,904 $0 $1,380 N/A
Investment
Earnings $3,344 $1,736 $39 $240 $100 -58.3%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 145
Total Revenue
Source:$412,458 $416,350 $394,943 $240 $1,480 516.7%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Expenditures by Function
Budgeted Expenditures by Function
Administration (100%)Administration (100%) Administration (100%)
Town of Fountain Hills | Budget Book 2023 Page 146
Budgeted and Historical Expenditures by Function
Millions
Administration
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expenditures
Administration $405,767 $409,129 $407,044 $1,000 $14,200 1,320%
Total
Expenditures:$405,767 $409,129 $407,044 $1,000 $14,200 1,320%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 147
Fund Balance
Projections
Restricted
FY2019 FY2020 FY2021 FY2022
$0
$5K
$10K
$15K
$20K
$25K
$30K
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Restricted $19,091 $26,312 $14,212 $18,163 27.8%
Total Fund Balance:$19,091 $26,312 $14,212 $18,163 27.8%
Town of Fountain Hills | Budget Book 2023 Page 148
MPC Debt
Serv
One of the methods of funding major municipal projects is the use of a
Municipal Property Corporation (MPC). The Town created the Fountain Hills
Municipal Proper- ty Corporation and bonds were issued in 2000 and 2001 to
build the Community Center and purchase a portion of the McDowell Mountain
Preserve, respectively. In 2004, MPC bonds were used to construct Town Hall.
While the bonds are 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.
Summary
The Town of Fountain Hills is projecting $100 of revenue in FY2023, which represents a 88.1% decrease over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $1.01K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
Town of Fountain Hills | Budget Book 2023 Page 149
Revenues by Source
Projected 2023 Revenues by Source
Investment Earnings (100%)Investment Earnings (100%) Investment Earnings (100%)
Budgeted and Historical 2023 Revenues by Source
Millions
Transfers InInvestment Earnings
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Revenue Source
Transfers In $381,554 $303,235 $0 $0 $0 0%
Investment
Earnings $7,090 $1,866 $29 $840 $100 -88.1%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 150
Total Revenue
Source:$388,644 $305,101 $29 $840 $100 -88.1%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Expenditures by Function
Budgeted Expenditures by Function
Administration (100%)Administration (100%) Administration (100%)
Town of Fountain Hills | Budget Book 2023 Page 151
Budgeted and Historical Expenditures by Function
Millions
Administration
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expenditures
Administration $381,854 $305,870 $510 $1,010 $1,010 0%
Total
Expenditures:$381,854 $305,870 $510 $1,010 $1,010 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 152
Fund Balance
Projections
Restricted
FY2019 FY2020 FY2021 FY2022
$0
$2.5K
$5K
$7.5K
$10K
$12.5K
$15K
FY2019 FY2020 FY2021 FY2022 % Change
Fund Balance ————
Restricted $12,306 $11,537 $11,027 $11,438 3.7%
Total Fund Balance:$12,306 $11,537 $11,027 $11,438 3.7%
Town of Fountain Hills | Budget Book 2023 Page 153
FUNDING SOURCES
Town of Fountain Hills | Budget Book 2023 Page 154
Transaction Privilege Tax (All Funds) Summary
17,364,502 $702,171
(4.21% vs. prior year)
Transaction Privilege Tax (All Funds) Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
5M
10M
15M
20M
Revenue by Fund
2023 Revenue by Fund
General Fund (83.1%)General Fund (83.1%) General Fund (83.1%)
Streets Fund (6.9%)Streets Fund (6.9%) Streets Fund (6.9%)
Capital Projects Fund (6.6%)Capital Projects Fund (6.6%) Capital Projects Fund (6.6%)
Economic Development Fund (2.8%)Economic Development Fund (2.8%) Economic Development Fund (2.8%)
Downtown Strategy Fund (0.7%)Downtown Strategy Fund (0.7%) Downtown Strategy Fund (0.7%)
Town of Fountain Hills | Budget Book 2023 Page 155
Budgeted and Historical 2023 Revenue by Fund
Millions
Downtown Strategy Fund
Economic Development Fund
Capital Projects FundStreets FundGeneral Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$5
$10
$15
$20
General Fund
Taxes
SALES TAX-LOCAL $9,198,866 $10,775,505 $13,042,381 $13,826,923 $14,426,223 4.3%
Total Taxes:$9,198,866 $10,775,505 $13,042,381 $13,826,923 $14,426,223 4.3%
Total General Fund:$9,198,866 $10,775,505 $13,042,381 $13,826,923 $14,426,223 4.3%
Capital Projects Fund
Taxes
SALES TAX-LOCAL $966,359 $955,010 $995,192 $1,117,416 $1,141,951 2.2%
Total Taxes:$966,359 $955,010 $995,192 $1,117,416 $1,141,951 2.2%
Total Capital Projects Fund:$966,359 $955,010 $995,192 $1,117,416 $1,141,951 2.2%
Streets Fund
Taxes
SALES TAX-LOCAL $883,932 $961,250 $1,079,813 $1,145,328 $1,197,552 4.6%
Total Taxes:$883,932 $961,250 $1,079,813 $1,145,328 $1,197,552 4.6%
Total Streets Fund:$883,932 $961,250 $1,079,813 $1,145,328 $1,197,552 4.6%
Downtown Strategy Fund
Taxes
SALES TAX-LOCAL $88,393 $96,125 $107,981 $114,528 $119,755 4.6%
Total Taxes:$88,393 $96,125 $107,981 $114,528 $119,755 4.6%
Total Downtown Strategy
Fund:$88,393 $96,125 $107,981 $114,528 $119,755 4.6%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 156
Economic Development
Fund
Taxes
SALES TAX-LOCAL $353,573 $384,500 $431,925 $458,136 $479,021 4.6%
Total Taxes:$353,573 $384,500 $431,925 $458,136 $479,021 4.6%
Total Economic
Development Fund:$353,573 $384,500 $431,925 $458,136 $479,021 4.6%
Total:$11,491,123 $13,172,390 $15,657,292 $16,662,331 $17,364,502 4.2%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 157
TPT - General Fund Summary
14,426,223 $599,300
(4.33% vs. prior year)
TPT - General Fund Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
2.5M
5M
7.5M
10M
12.5M
15M
17.5M
Revenues by Source
Projected 2023 Revenues by Source
Taxes (100%)Taxes (100%) Taxes (100%)
Town of Fountain Hills | Budget Book 2023 Page 158
Budgeted and Historical 2023 Revenues by Source
Millions
Taxes
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
Revenue Source
Taxes
SALES TAX-
LOCAL $9,198,866 $10,775,505 $13,042,381 $13,826,923 $14,426,223 4.3%
Total Taxes:$9,198,866 $10,775,505 $13,042,381 $13,826,923 $14,426,223 4.3%
Total Revenue
Source:$9,198,866 $10,775,505 $13,042,381 $13,826,923 $14,426,223 4.3%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 159
TPT - Streets Fund Summary
1,197,552 $52,224
(4.56% vs. prior year)
TPT - Streets Fund Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
250k
500k
750k
1,000k
1,250k
1,500k
Revenues by Source
Projected 2023 Revenues by Source
Taxes (100%)Taxes (100%) Taxes (100%)
Town of Fountain Hills | Budget Book 2023 Page 160
Budgeted and Historical 2023 Revenues by Source
Millions
Taxes
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Revenue Source
Taxes
SALES TAX-
LOCAL $883,932 $961,250 $1,079,813 $1,145,328 $1,197,552 4.6%
Total Taxes:$883,932 $961,250 $1,079,813 $1,145,328 $1,197,552 4.6%
Total Revenue
Source:$883,932 $961,250 $1,079,813 $1,145,328 $1,197,552 4.6%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 161
TPT - Capital Projects Fund Summary
1,141,951 $24,535
(2.20% vs. prior year)
TPT - Capital Projects Fund Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
250k
500k
750k
1,000k
1,250k
Revenues by Source
Projected 2023 Revenues by Source
Taxes (100%)Taxes (100%) Taxes (100%)
Town of Fountain Hills | Budget Book 2023 Page 162
Budgeted and Historical 2023 Revenues by Source
Millions
Taxes
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
Revenue Source
Taxes
SALES TAX-
LOCAL $966,359 $955,010 $995,192 $1,117,416 $1,141,951 2.2%
Total Taxes:$966,359 $955,010 $995,192 $1,117,416 $1,141,951 2.2%
Total Revenue
Source:$966,359 $955,010 $995,192 $1,117,416 $1,141,951 2.2%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 163
TPT - Economic Development Fund Summary
479,021 $20,885
(4.56% vs. prior year)
TPT - Economic Development Fund Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
600k
Revenues by Source
Projected 2023 Revenues by Source
Taxes (100%)Taxes (100%) Taxes (100%)
Town of Fountain Hills | Budget Book 2023 Page 164
Budgeted and Historical 2023 Revenues by Source
Millions
Taxes
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Revenue Source
Taxes
SALES TAX-
LOCAL $353,573 $384,500 $431,925 $458,136 $479,021 4.6%
Total Taxes:$353,573 $384,500 $431,925 $458,136 $479,021 4.6%
Total Revenue
Source:$353,573 $384,500 $431,925 $458,136 $479,021 4.6%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 165
TPT - Downtown Strategy Fund Summary
119,755 $5,227
(4.56% vs. prior year)
TPT - Downtown Strategy Fund Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
25k
50k
75k
100k
125k
150k
Revenues by Source
Projected 2023 Revenues by Source
Taxes (100%)Taxes (100%) Taxes (100%)
Town of Fountain Hills | Budget Book 2023 Page 166
Budgeted and Historical 2023 Revenues by Source
Millions
Taxes
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Revenue Source
Taxes
SALES TAX-
LOCAL $88,393 $96,125 $107,981 $114,528 $119,755 4.6%
Total Taxes:$88,393 $96,125 $107,981 $114,528 $119,755 4.6%
Total Revenue
Source:$88,393 $96,125 $107,981 $114,528 $119,755 4.6%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 167
State Shared Revenues (All Funds) Summary
11,514,452 $1,822,660
(18.81% vs. prior year)
State Shared Revenues (All Funds) Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
2.5M
5M
7.5M
10M
12.5M
Revenues by Type
State Shared Revenues by Type
State Income Tax $3,287,995.00
State Sales Tax $3,164,246.00
Highway User Revenue Funds (HURF) $2,196,750.00
Vehicle License Tax (VLT) $1,185,693.00
Other $490,155.00
Town of Fountain Hills | Budget Book 2023 Page 168
Revenue by Fund
2023 Revenue by Fund
General Fund (76.7%)General Fund (76.7%) General Fund (76.7%)
Streets Fund (23.3%)Streets Fund (23.3%) Streets Fund (23.3%)
Budgeted and Historical 2023 Revenue by Fund
Millions
Streets FundGeneral Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2.5
$5
$7.5
$10
$12.5
General Fund
Intergovernmental
Revenue
LIQUOR LICENSE FEES $0 $4,200 $500 $2,000 $500 -75%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 169
BUSINESS LICENSE $0 $128,565 $83,459 $115,464 $116,619 1%
FRANCHISE FEES $423,947 $434,896 $324,426 $434,896 $325,000 -25.3%
SALES TAX-STATE $2,476,030 $2,582,751 $2,989,554 $2,958,864 $3,409,475 15.2%
INCOME TAX-STATE $2,976,998 $3,231,181 $3,601,432 $3,288,000 $4,597,467 39.8%
VEHICLE LICENSE TAX $0 $318,252 $358,859 $350,592 $338,350 -3.5%
LIQUOR LICENSE FEES $1,750 $0 $0 $0 $0 0%
BUSINESS LICENSE $137,869 $0 $0 $0 $0 0%
FIRE INSURANCE PREM
TAX $46,275 $46,623 $45,703 $47,560 $48,036 1%
Total Intergovernmental
Revenue:$6,062,869 $6,746,468 $7,403,933 $7,197,376 $8,835,447 22.8%
Total General Fund:$6,062,869 $6,746,468 $7,403,933 $7,197,376 $8,835,447 22.8%
Streets Fund
Intergovernmental
Revenue
VEHICLE LICENSE TAX $1,061,441 $742,588 $837,338 $818,040 $789,485 -3.5%
HIGHWAY USERS TAX $1,679,594 $1,830,157 $1,747,200 $1,676,376 $1,889,520 12.7%
Total Intergovernmental
Revenue:$2,741,035 $2,572,745 $2,584,538 $2,494,416 $2,679,005 7.4%
Total Streets Fund:$2,741,035 $2,572,745 $2,584,538 $2,494,416 $2,679,005 7.4%
Total:$8,803,904 $9,319,213 $9,988,471 $9,691,792 $11,514,452 18.8%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 170
State Shared Revenues - General Fund Summary
8,835,447 $1,638,071
(22.76% vs. prior year)
State Shared Revenues - General Fund Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
2M
4M
6M
8M
10M
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental Revenue (100%)Intergovernmental Revenue (100%) Intergovernmental Revenue (100%)
Town of Fountain Hills | Budget Book 2023 Page 171
Budgeted and Historical 2023 Revenues by Source
Millions
Intergovernmental Revenue
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2
$4
$6
$8
$10
Revenue Source
Intergovernmental
Revenue
LIQUOR LICENSE FEES $0 $4,200 $500 $2,000 $500 -75%
BUSINESS LICENSE $0 $128,565 $83,459 $115,464 $116,619 1%
FRANCHISE FEES $423,947 $434,896 $324,426 $434,896 $325,000 -25.3%
SALES TAX-STATE $2,476,030 $2,582,751 $2,989,554 $2,958,864 $3,409,475 15.2%
INCOME TAX-STATE $2,976,998 $3,231,181 $3,601,432 $3,288,000 $4,597,467 39.8%
VEHICLE LICENSE TAX $0 $318,252 $358,859 $350,592 $338,350 -3.5%
LIQUOR LICENSE FEES $1,750 $0 $0 $0 $0 0%
BUSINESS LICENSE $137,869 $0 $0 $0 $0 0%
FIRE INSURANCE PREM
TAX $46,275 $46,623 $45,703 $47,560 $48,036 1%
Total Intergovernmental
Revenue:$6,062,869 $6,746,468 $7,403,933 $7,197,376 $8,835,447 22.8%
Total Revenue Source:$6,062,869 $6,746,468 $7,403,933 $7,197,376 $8,835,447 22.8%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 172
State Shared Revenue - Streets Fund Summary
2,679,005 $184,589
(7.40% vs. prior year)
State Shared Revenue - Streets Fund Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
500k
1,000k
1,500k
2,000k
2,500k
3,000k
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental Revenue (100%)Intergovernmental Revenue (100%) Intergovernmental Revenue (100%)
Town of Fountain Hills | Budget Book 2023 Page 173
Budgeted and Historical 2023 Revenues by Source
Millions
Intergovernmental Revenue
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
$2.5
$3
Revenue Source
Intergovernmental
Revenue
VEHICLE LICENSE TAX $1,061,441 $742,588 $837,338 $818,040 $789,485 -3.5%
HIGHWAY USERS TAX $1,679,594 $1,830,157 $1,747,200 $1,676,376 $1,889,520 12.7%
Total Intergovernmental
Revenue:$2,741,035 $2,572,745 $2,584,538 $2,494,416 $2,679,005 7.4%
Total Revenue Source:$2,741,035 $2,572,745 $2,584,538 $2,494,416 $2,679,005 7.4%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 174
Other Revenues (All Funds) Summary
2,313,284 -$479,497
(-17.17% vs. prior year)
Other Revenues (All Funds) Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
1M
2M
3M
4M
Revenues by Source
Projected 2023 Revenues by Source
Licenses & Permits (48.6%)Licenses & Permits (48.6%) Licenses & Permits (48.6%)
Charges For Services (19.2%)Charges For Services (19.2%) Charges For Services (19.2%)
Leases & Rents (13%)Leases & Rents (13%) Leases & Rents (13%)
Fines & Forfeitures (11%)Fines & Forfeitures (11%) Fines & Forfeitures (11%)
Other (5.9%)Other (5.9%) Other (5.9%)
Investment Earnings (2.4%)Investment Earnings (2.4%) Investment Earnings (2.4%)
Town of Fountain Hills | Budget Book 2023 Page 175
Budgeted and Historical 2023 Revenues by Source
Millions Investment EarningsOther
Fines & ForfeituresLeases & RentsCharges For Services
Licenses & Permits
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
Revenue Source
Licenses & Permits
SPECIAL EVENT PERMIT $0 $775 $200 $750 $500 -33.3%
SPECIAL EVENT PERMIT $800 $0 $0 $0 $0 0%
SIGN PERMITS $125 $25 $100 $100 $100 0%
PLANNING & ZONING FEES $13,212 $8,370 $4,356 $16,185 $16,095 -0.6%
LANDSCAPE PERMITS $27,300 $18,901 $23,099 $16,800 $16,800 0%
VARIANCES $2,500 $3,315 $3,610 $4,300 $4,300 0%
SUBDIVISION FEES $76,952 $99,450 $30,298 $52,250 $52,250 0%
BUILDING PERMIT $230,326 $199,573 $327,204 $395,923 $408,398 3.2%
SIGN PERMITS $8,780 $4,960 $9,100 $3,250 $3,250 0%
PLAN REVIEW $148,560 $129,696 $183,985 $263,948 $85,000 -67.8%
INSPECTION FEES $750 $750 $1,500 $750 $750 0%
BUILDING PERMIT $0 $0 $50 $0 $0 0%
PLAN REVIEW $0 $100 $50 $0 $0 0%
INSPECTION FEES $17,437 $12,903 $25,871 $14,750 $14,750 0%
ENCROACHMENT PERMITS $717,686 $71,075 $132,522 $35,000 $35,000 0%
PLAN REVIEW $10,200 $18,070 $12,150 $10,000 $10,000 0%
INSPECTION FEES $0 $0 $0 $1,500 $1,500 0%
ENGINEERING FEES $8,350 $5,600 $10,100 $5,900 $5,900 0%
PLAN REVIEW $700 $0 $0 $1,750 $1,750 0%
SPECIAL EVENT PERMIT $10,010 $8,875 $5,350 $8,000 $8,000 0%
ALCOHOL PERMITS $70 $55 $90 $170 $210 23.5%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 176
ALCOHOL PERMITS $100 $90 $30 $210 $210 0%
ALCOHOL PERMITS $10 $10 $30 $210 $170 -19%
ALCOHOL PERMITS $20 $10 $0 $40 $40 0%
ENVIRONMENTAL FEE $486,924 $17,575 $40,330 $0 $0 0%
DEVELOPMENT FEES $27,004 $20,315 $63,248 $23,623 $15,221 -35.6%
DEVELOPMENT FEES $0 $3,870 $77,867 $331,074 $239,438 -27.7%
DEVELOPMENT FEES $113,187 $78,604 $257,342 $336,517 $204,348 -39.3%
Total Licenses & Permits:$1,901,003 $702,967 $1,208,482 $1,523,000 $1,123,980 -26.2%
Leases & Rents
CELL TOWER LEASE $144,093 $124,264 $223,235 $120,189 $126,778 5.5%
NON-TAXABLE RENTAL $1 $2 $1 $1 $1 0%
RENTAL FEES $45,964 $66,841 $68,842 $70,908 $80,036 12.9%
NON-TAXABLE RENTAL $300 $300 $0 $300 $300 0%
RENTAL FEES $10,987 $7,611 $6,634 $7,110 $7,110 0%
NON-TAXABLE RENTAL $7,000 $7,000 $0 $7,000 $7,000 0%
RENTAL FEES $6,173 $4,669 $3,794 $6,000 $6,000 0%
RENTAL FEES $11,522 $27,620 $59,609 $10,000 $10,000 0%
RENTAL FEES $535 $650 $1,384 $930 $930 0%
RENTAL FEES $853 $1,260 $514 $750 $750 0%
RENTAL FEES $52,293 $45,868 $2,442 $59,191 $60,967 3%
NON-TAXABLE RENTAL $1,080 $306 $0 $0 $0 0%
Total Leases & Rents:$280,801 $286,391 $366,455 $282,379 $299,872 6.2%
Charges For Services
PROGRAM FEES $0 $0 $0 $25,000 $25,000 0%
PROGRAM FEES $53,533 $50,582 $20 $0 $0 0%
PROGRAM FEES $0 $0 $24,090 $55,500 $58,500 5.4%
PROGRAM FEES $13,666 $13,269 $12,256 $13,000 $13,000 0%
PROGRAM FEES $41,492 $53,350 $15,417 $45,000 $45,000 0%
PROGRAM FEES $10,563 $3,058 $1,810 $8,500 $8,500 0%
PROGRAM FEES $27,212 $32,325 $28,515 $50,050 $55,050 10%
PROGRAM FEES $28,420 $27,556 $1,475 $38,425 $38,425 0%
IN-LIEU FEES $0 $3,841 $7,077 $200,000 $100,000 -50%
IN-LIEU FEES $6,219 $38,967 $0 $100,000 $100,000 0%
Total Charges For Services:$181,105 $222,948 $90,660 $535,475 $443,475 -17.2%
Other
MISCELLANEOUS REVENUE $150 $0 $0 $0 $0 0%
REIMBURSEMENTS/REFUNDS $374 $0 $0 $0 $0 0%
MISCELLANEOUS REVENUE $0 $3,200 $10 $0 $0 0%
DONATIONS $0 $0 $880 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 177
REIMBURSEMENTS/REFUNDS $18,091 $35,122 $49,615 $0 $0 0%
RESTITUTION/INS PROCEEDS $115,155 $0 $0 $0 $0 0%
MISCELLANEOUS REVENUE $309 $215 $40 $200 $200 0%
CONVENIENCE FEES $0 $2,313 $2,526 $1,500 $2,500 66.7%
DONATIONS $255 $0 $0 $0 $0 0%
AUCTION/RECYCLE
PROCEEDS $611 $647 $335 $0 $0 0%
MISCELLANEOUS REVENUE $64 $7 $5 $0 $0 0%
MISCELLANEOUS REVENUE $199 $165 $101 $5,000 $5,000 0%
TAXABLE SALES $182 $36 $26 $500 $500 0%
CONVENIENCE FEES $645 $780 $183 $750 $500 -33.3%
CONVENIENCE FEES $2,604 $0 $0 $0 $0 0%
DONATIONS $0 $14,500 $0 $0 $0 0%
REIMBURSEMENTS/REFUNDS $0 $0 $7,211 $0 $0 0%
RESTITUTION/INS PROCEEDS $0 $178,459 $162,191 $0 $0 0%
REIMBURSEMENTS/REFUNDS $0 $478 $150 $0 $0 0%
MISCELLANEOUS REVENUE $43 $52 $49 $25 $25 0%
TAXABLE SALES $134 $41 $6 $0 $0 0%
MISCELLANEOUS REVENUE $2,224 $0 $0 $0 $0 0%
TAXABLE SALES $4,214 $1,970 $963 $2,000 $2,000 0%
CONVENIENCE FEES $0 $0 $3 $0 $0 0%
DONATIONS $960 $50 $1,000 $100 $0 -100%
DONATIONS $0 $0 $0 $0 $100 N/A
CONVENIENCE FEES $12 $0 $0 $0 $0 0%
CONVENIENCE FEES $57 $15 $39 $0 $0 0%
AUCTION/RECYCLE
PROCEEDS $0 $1,154 $196 $640 $500 -21.9%
DONATIONS $0 $0 $0 $10,000 $10,000 0%
MISCELLANEOUS REVENUE $750 $0 $0 $0 $0 0%
REIMBURSEMENTS/REFUNDS $1,260 N/A
SPONSORSHIPS $5,000 $4,700 $1,100 $5,000 $5,000 0%
SPONSORSHIPS $0 $0 $750 $0 $0 0%
SPONSORSHIPS $0 $0 $0 $200 $2,500 1,150%
SPONSORSHIPS $0 $0 $500 $0 $1,500 N/A
SPONSORSHIPS $0 $0 $750 $0 $0 0%
SPONSORSHIPS $0 $0 $0 $3,000 N/A
SPONSORSHIPS $0 $0 $0 $5,500 N/A
SPONSORSHIPS $0 $0 $0 $23,000 $23,000 0%
SPONSORSHIPS $0 $0 $1,000 $8,800 $8,800 0%
SPONSORSHIPS $0 $0 $3,289 $0 $0 0%
DONATIONS $25,255 $21,570 $0 $0 $0 0%
MISCELLANEOUS REVENUE $10 $0 $0 $50 $50 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 178
TAXABLE SALES $23,744 $2,746 $1,560 $2,000 $2,000 0%
TAXABLE SALES $0 $0 $200 $0 $0 0%
TAXABLE SALES $0 $357 $0 $0 0%
TAXABLE SALES $0 $0 $0 $23,000 $23,000 0%
MISCELLANEOUS REVENUE $80 $10 $30 $50 $50 0%
SPONSORSHIPS $0 $0 $0 $0 $1,000 N/A
MISCELLANEOUS REVENUE $80 $70 $0 $150 $150 0%
MISCELLANEOUS REVENUE $10 $75 $0 $60 $60 0%
RESTITUTION/INS PROCEEDS $200 $340 $1,000 $0 $0 0%
MISCELLANEOUS REVENUE $238 $94 $0 $0 $0 0%
TAXABLE SALES $45 $60 $30 $0 $0 0%
DONATIONS $1,250 $1,250 $0 $0 $0 0%
MISCELLANEOUS REVENUE $1,176 $3,376 $6,823 $0 $0 0%
TAXABLE SALES $675 $2,200 $4,154 $4,000 $4,000 0%
DONATIONS $0 $0 $3,000 $0 $0 0%
RESTITUTION/INS PROCEEDS $0 $0 $9,793 $0 $0 0%
RESTITUTION/INS PROCEEDS $0 $0 $0 $200 $200 0%
DONATIONS $300 $0 $0 $0 $0 0%
MISCELLANEOUS REVENUE $50 $245 $5 $0 $0 0%
TAXABLE SALES $3,142 $2,742 $283 $2,425 $2,425 0%
DONATIONS $302 $1,191 $416 $160 $160 0%
REIMBURSEMENTS/REFUNDS $320 $736 $256 $1,260 $0 -100%
SPONSORSHIPS $101 $174 $0 $200 $200 0%
DONATIONS $174 $127 $44 $85 $85 0%
AUCTION/RECYCLE
PROCEEDS $104 $1,152 $42 $0 $0 0%
RESTITUTION/INS PROCEEDS $22,937 $5,403 $513 $0 $0 0%
RESTITUTION/INS PROCEEDS $200 $206 $0 $0 $0 0%
RESTITUTION/INS PROCEEDS $0 $7,732 $0 $30,000 $30,000 0%
AUCTION/RECYCLE
PROCEEDS $1,400 $541 $710 $1,000 $1,000 0%
RESTITUTION/INS PROCEEDS $820 $460 $1,195 $0 $0 0%
REIMBURSEMENTS/REFUNDS $0 $8 $0 $0 $0 0%
REIMBURSEMENTS/REFUNDS $0 $0 $22,000 $0 $0 0%
TAXABLE SALES $0 $8,673 $6,892 $0 $0 0%
NON-TAXABLE SALES $0 $0 $191 $0 $0 0%
TAXABLE SALES $0 $0 $1,337 $0 $0 0%
CONVENIENCE FEES $0 $0 $3 $0 $0 0%
MISCELLANEOUS REVENUE $312 $0 $0 $0 $0 0%
TAXABLE SALES $1,911 $18 $0 $0 $0 0%
CONVENIENCE FEES $3 $0 $0 $0 $0 0%
AUCTION/RECYCLE
PROCEEDS $0 $418,585 $0 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 179
REIMBURSEMENTS/REFUNDS $54,211 $0 $0 $0 $0 0%
DONATIONS $9,600 $10,000 $14,000 $0 $0 0%
AUCTION/RECYCLE
PROCEEDS $0 $877 $0 $0 0%
AUCTION PROCEEDS $8,473 $39,300 $11,325 $0 $0 0%
AUCTION PROCEEDS $37,985 $32,825 $0 $0 $0 0%
Total Other:$347,141 $805,813 $319,954 $122,355 $136,265 11.4%
Fines & Forfeitures
COURT FINES/FEES $120,340 $256,153 $210,882 $189,000 $205,000 8.5%
CCEF REVENUE $8,659 $23,066 $25,681 $46,500 $46,500 0%
JCEF REVENUE $1,483 $2,485 $2,628 $2,500 $2,500 0%
Total Fines & Forfeitures:$130,482 $281,704 $239,191 $238,000 $254,000 6.7%
Investment Earnings
INTEREST INCOME $136,572 $210,815 $24,849 $24,000 $24,000 0%
INTEREST INCOME $91,634 $45,419 $734 $24,000 $10,000 -58.3%
INTEREST INCOME $28,231 $39,465 $3,557 $1,260 $1,260 0%
INTEREST INCOME $1,340 $631 $59 $240 $240 0%
INTEREST INCOME $0 $677 $46 $180 $180 0%
INTEREST INCOME $1,646 $413 $0 $0 $0 0%
INTEREST INCOME $0 $0 $388 $0 $0 0%
INTEREST INCOME $3,434 $1,696 $56 $240 $240 0%
INTEREST INCOME $876 $909 $169 $900 $900 0%
INTEREST INCOME $15,997 $11,137 $260 $2,400 $2,400 0%
INTEREST INCOME $18,703 $7,063 $59 $1,200 $1,200 0%
INTEREST INCOME $3,344 $1,736 $39 $240 $100 -58.3%
INTEREST INCOME $7,090 $1,866 $29 $840 $100 -88.1%
INTEREST INCOME $414 $273 $13 $72 $72 0%
INTEREST INCOME $158,048 $171,431 $19,713 $19,200 $10,000 -47.9%
INTEREST INCOME $38,411 $22,495 $679 $7,200 $1,000 -86.1%
INTEREST INCOME $5,808 $3,806 $139 $2,400 $1,000 -58.3%
INTEREST INCOME $0 $0 $7 $0 $1,000 N/A
INTEREST INCOME $14,898 $10,038 $362 $4,800 $1,000 -79.2%
INTEREST INCOME $2,053 $0 $0 $0 N/A
INTEREST INCOME $0 $0 $12 $0 $0 0%
INTEREST INCOME $26,049 $16,112 $422 $2,400 $1,000 -58.3%
Total Investment Earnings:$554,548 $545,982 $51,592 $91,572 $55,692 -39.2%
Total Revenue Source:$3,395,080 $2,845,805 $2,276,334 $2,792,781 $2,313,284 -17.2%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 180
Other Revenues - Licenses & Permits Summary
1,123,980 -$399,020
(-26.20% vs. prior year)
Other Revenues - Licenses & Permits Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
500k
1,000k
1,500k
2,000k
Revenue by Fund
2023 Revenue by Fund
All Funds (100%)All Funds (100%) All Funds (100%)
Town of Fountain Hills | Budget Book 2023 Page 181
Budgeted and Historical 2023 Revenue by Fund
Millions
All Funds
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
All Funds
General Fund
General Fund
Licenses & Permits
SPECIAL EVENT
PERMIT $0 $775 $200 $750 $500 -33.3%
SPECIAL EVENT
PERMIT $800 $0 $0 $0 $0 0%
SIGN PERMITS $125 $25 $100 $100 $100 0%
PLANNING &
ZONING FEES $13,212 $8,370 $4,356 $16,185 $16,095 -0.6%
LANDSCAPE
PERMITS $27,300 $18,901 $23,099 $16,800 $16,800 0%
VARIANCES $2,500 $3,315 $3,610 $4,300 $4,300 0%
SUBDIVISION FEES $76,952 $99,450 $30,298 $52,250 $52,250 0%
BUILDING PERMIT $230,326 $199,573 $327,204 $395,923 $408,398 3.2%
SIGN PERMITS $8,780 $4,960 $9,100 $3,250 $3,250 0%
PLAN REVIEW $148,560 $129,696 $183,985 $263,948 $85,000 -67.8%
INSPECTION FEES $750 $750 $1,500 $750 $750 0%
BUILDING PERMIT $0 $0 $50 $0 $0 0%
PLAN REVIEW $0 $100 $50 $0 $0 0%
INSPECTION FEES $17,437 $12,903 $25,871 $14,750 $14,750 0%
ENCROACHMENT
PERMITS $717,686 $71,075 $132,522 $35,000 $35,000 0%
PLAN REVIEW $10,200 $18,070 $12,150 $10,000 $10,000 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 182
INSPECTION FEES $0 $0 $0 $1,500 $1,500 0%
ENGINEERING FEES $8,350 $5,600 $10,100 $5,900 $5,900 0%
PLAN REVIEW $700 $0 $0 $1,750 $1,750 0%
SPECIAL EVENT
PERMIT $10,010 $8,875 $5,350 $8,000 $8,000 0%
ALCOHOL PERMITS $70 $55 $90 $170 $210 23.5%
ALCOHOL PERMITS $100 $90 $30 $210 $210 0%
ALCOHOL PERMITS $10 $10 $30 $210 $170 -19%
ALCOHOL PERMITS $20 $10 $0 $40 $40 0%
Total Licenses &
Permits:$1,273,888 $582,603 $769,695 $831,786 $664,973 -20.1%
Total General Fund:$1,273,888 $582,603 $769,695 $831,786 $664,973 -20.1%
Total General Fund:$1,273,888 $582,603 $769,695 $831,786 $664,973 -20.1%
Capital Projects
Fire/EMS Dev Fee
Licenses & Permits
DEVELOPMENT
FEES $27,004 $20,315 $63,248 $23,623 $15,221 -35.6%
Total Licenses &
Permits:$27,004 $20,315 $63,248 $23,623 $15,221 -35.6%
Total Fire/EMS Dev Fee:$27,004 $20,315 $63,248 $23,623 $15,221 -35.6%
Streets Dev Fee
Licenses & Permits
DEVELOPMENT
FEES $0 $3,870 $77,867 $331,074 $239,438 -27.7%
Total Licenses &
Permits:$0 $3,870 $77,867 $331,074 $239,438 -27.7%
Total Streets Dev Fee:$0 $3,870 $77,867 $331,074 $239,438 -27.7%
Park/Rec Dev Fee
Licenses & Permits
DEVELOPMENT
FEES $113,187 $78,604 $257,342 $336,517 $204,348 -39.3%
Total Licenses &
Permits:$113,187 $78,604 $257,342 $336,517 $204,348 -39.3%
Total Park/Rec Dev Fee:$113,187 $78,604 $257,342 $336,517 $204,348 -39.3%
Total Capital Projects:$140,191 $102,789 $398,457 $691,214 $459,007 -33.6%
Special Revenue Funds
Environmental Fund
Licenses & Permits
ENVIRONMENTAL
FEE $486,924 $17,575 $40,330 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 183
Total Licenses &
Permits:$486,924 $17,575 $40,330 $0 $0 0%
Total Environmental
Fund:$486,924 $17,575 $40,330 $0 $0 0%
Total Special Revenue
Funds:$486,924 $17,575 $40,330 $0 $0 0%
Total All Funds:$1,901,003 $702,967 $1,208,482 $1,523,000 $1,123,980 -26.2%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 184
Other Revenues - Leases & Rents Summary
299,872 $17,493
(6.19% vs. prior year)
Other Revenues - Leases & Rents Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
Revenue by Fund
2023 Revenue by Fund
General Fund (100%)General Fund (100%) General Fund (100%)
Town of Fountain Hills | Budget Book 2023 Page 185
Budgeted and Historical 2023 Revenue by Fund
Millions
General Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
General Fund
Leases & Rents
CELL TOWER
LEASE $144,093 $124,264 $223,235 $120,189 $126,778 5.5%
NON-TAXABLE
RENTAL $1 $2 $1 $1 $1 0%
RENTAL FEES $45,964 $66,841 $68,842 $70,908 $80,036 12.9%
NON-TAXABLE
RENTAL $300 $300 $0 $300 $300 0%
RENTAL FEES $10,987 $7,611 $6,634 $7,110 $7,110 0%
NON-TAXABLE
RENTAL $7,000 $7,000 $0 $7,000 $7,000 0%
RENTAL FEES $6,173 $4,669 $3,794 $6,000 $6,000 0%
RENTAL FEES $11,522 $27,620 $59,609 $10,000 $10,000 0%
RENTAL FEES $535 $650 $1,384 $930 $930 0%
RENTAL FEES $853 $1,260 $514 $750 $750 0%
RENTAL FEES $52,293 $45,868 $2,442 $59,191 $60,967 3%
NON-TAXABLE
RENTAL $1,080 $306 $0 $0 $0 0%
Total Leases &
Rents:$280,801 $286,391 $366,455 $282,379 $299,872 6.2%
Total General Fund:$280,801 $286,391 $366,455 $282,379 $299,872 6.2%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 186
Other Revenues - Charges for Services Summary
443,475 -$92,000
(-17.18% vs. prior year)
Other Revenues - Charges for Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
600k
Revenue by Fund
2023 Revenue by Fund
General Fund (54.9%)General Fund (54.9%) General Fund (54.9%)
Streets Fund (22.5%)Streets Fund (22.5%) Streets Fund (22.5%)
Public Art Fund (22.5%)Public Art Fund (22.5%) Public Art Fund (22.5%)
Town of Fountain Hills | Budget Book 2023 Page 187
Budgeted and Historical 2023 Revenue by Fund
Millions
Streets Fund
Public Art FundGeneral Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
General Fund
Charges For Services
PROGRAM FEES $0 $0 $0 $25,000 $25,000 0%
PROGRAM FEES $53,533 $50,582 $20 $0 $0 0%
PROGRAM FEES $0 $0 $24,090 $55,500 $58,500 5.4%
PROGRAM FEES $13,666 $13,269 $12,256 $13,000 $13,000 0%
PROGRAM FEES $41,492 $53,350 $15,417 $45,000 $45,000 0%
PROGRAM FEES $10,563 $3,058 $1,810 $8,500 $8,500 0%
PROGRAM FEES $27,212 $32,325 $28,515 $50,050 $55,050 10%
PROGRAM FEES $28,420 $27,556 $1,475 $38,425 $38,425 0%
Total Charges For
Services:$174,886 $180,140 $83,583 $235,475 $243,475 3.4%
Total General Fund:$174,886 $180,140 $83,583 $235,475 $243,475 3.4%
Public Art Fund
Charges For Services
IN-LIEU FEES $6,219 $38,967 $0 $100,000 $100,000 0%
Total Charges For
Services:$6,219 $38,967 $0 $100,000 $100,000 0%
Total Public Art Fund:$6,219 $38,967 $0 $100,000 $100,000 0%
Streets Fund
Charges For Services
IN-LIEU FEES $0 $3,841 $7,077 $200,000 $100,000 -50%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 188
Total Charges For
Services:$0 $3,841 $7,077 $200,000 $100,000 -50%
Total Streets Fund:$0 $3,841 $7,077 $200,000 $100,000 -50%
Total:$181,105 $222,948 $90,660 $535,475 $443,475 -17.2%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 189
Other Revenues - Fines & Forfeitures Summary
254,000 $16,000
(6.72% vs. prior year)
Other Revenues - Fines & Forfeitures Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
50k
100k
150k
200k
250k
300k
Revenue by Fund
2023 Revenue by Fund
General Fund (80.7%)General Fund (80.7%) General Fund (80.7%)
Court Enhancement Fund (19.3%)Court Enhancement Fund (19.3%) Court Enhancement Fund (19.3%)
Town of Fountain Hills | Budget Book 2023 Page 190
Budgeted and Historical 2023 Revenue by Fund
Millions
Court Enhancement FundGeneral Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
General Fund
Fines & Forfeitures
COURT FINES/FEES $120,340 $256,153 $210,882 $189,000 $205,000 8.5%
Total Fines &
Forfeitures:$120,340 $256,153 $210,882 $189,000 $205,000 8.5%
Total General Fund:$120,340 $256,153 $210,882 $189,000 $205,000 8.5%
Court Enhancement Fund
Fines & Forfeitures
CCEF REVENUE $8,659 $23,066 $25,681 $46,500 $46,500 0%
JCEF REVENUE $1,483 $2,485 $2,628 $2,500 $2,500 0%
Total Fines &
Forfeitures:$10,142 $25,551 $28,309 $49,000 $49,000 0%
Total Court Enhancement
Fund:$10,142 $25,551 $28,309 $49,000 $49,000 0%
Total:$130,482 $281,704 $239,191 $238,000 $254,000 6.7%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (%
Change)
Town of Fountain Hills | Budget Book 2023 Page 191
Other Revenues - Misc Summary
191,957 -$21,970
(-10.27% vs. prior year)
Other Revenues - Misc Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
250k
500k
750k
1,000k
1,250k
1,500k
Revenue by Fund
2023 Revenue by Fund
All Funds (100%)All Funds (100%) All Funds (100%)
Town of Fountain Hills | Budget Book 2023 Page 192
Budgeted and Historical 2023 Revenue by Fund
Millions
All Funds
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
All Funds
General Fund
General Fund
Other
MISCELLANEOUS REVENUE $150 $0 $0 $0 $0 0%
REIMBURSEMENTS/REFUNDS $374 $0 $0 $0 $0 0%
MISCELLANEOUS REVENUE $0 $3,200 $10 $0 $0 0%
DONATIONS $0 $0 $880 $0 $0 0%
REIMBURSEMENTS/REFUNDS $18,091 $35,122 $49,615 $0 $0 0%
RESTITUTION/INS PROCEEDS $115,155 $0 $0 $0 $0 0%
MISCELLANEOUS REVENUE $309 $215 $40 $200 $200 0%
CONVENIENCE FEES $0 $2,313 $2,526 $1,500 $2,500 66.7%
DONATIONS $255 $0 $0 $0 $0 0%
AUCTION/RECYCLE
PROCEEDS $611 $647 $335 $0 $0 0%
MISCELLANEOUS REVENUE $64 $7 $5 $0 $0 0%
MISCELLANEOUS REVENUE $199 $165 $101 $5,000 $5,000 0%
TAXABLE SALES $182 $36 $26 $500 $500 0%
CONVENIENCE FEES $645 $780 $183 $750 $500 -33.3%
CONVENIENCE FEES $2,604 $0 $0 $0 $0 0%
DONATIONS $0 $14,500 $0 $0 $0 0%
REIMBURSEMENTS/REFUNDS $0 $0 $7,211 $0 $0 0%
RESTITUTION/INS PROCEEDS $0 $178,459 $162,191 $0 $0 0%
REIMBURSEMENTS/REFUNDS $0 $478 $150 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023 Budgeted
(% Change)
Town of Fountain Hills | Budget Book 2023 Page 193
MISCELLANEOUS REVENUE $43 $52 $49 $25 $25 0%
TAXABLE SALES $134 $41 $6 $0 $0 0%
MISCELLANEOUS REVENUE $2,224 $0 $0 $0 $0 0%
TAXABLE SALES $4,214 $1,970 $963 $2,000 $2,000 0%
CONVENIENCE FEES $0 $0 $3 $0 $0 0%
DONATIONS $960 $50 $1,000 $100 $0 -100%
DONATIONS $0 $0 $0 $0 $100 N/A
CONVENIENCE FEES $12 $0 $0 $0 $0 0%
CONVENIENCE FEES $57 $15 $39 $0 $0 0%
AUCTION/RECYCLE
PROCEEDS $0 $1,154 $196 $640 $500 -21.9%
DONATIONS $0 $0 $0 $10,000 $10,000 0%
MISCELLANEOUS REVENUE $750 $0 $0 $0 $0 0%
REIMBURSEMENTS/REFUNDS $1,260 N/A
SPONSORSHIPS $5,000 $4,700 $1,100 $5,000 $5,000 0%
SPONSORSHIPS $0 $0 $750 $0 $0 0%
SPONSORSHIPS $0 $0 $0 $200 $2,500 1,150%
SPONSORSHIPS $0 $0 $500 $0 $1,500 N/A
SPONSORSHIPS $0 $0 $750 $0 $0 0%
SPONSORSHIPS $0 $0 $0 $3,000 N/A
SPONSORSHIPS $0 $0 $0 $5,500 N/A
SPONSORSHIPS $0 $0 $0 $23,000 $23,000 0%
SPONSORSHIPS $0 $0 $1,000 $8,800 $8,800 0%
SPONSORSHIPS $0 $0 $3,289 $0 $0 0%
DONATIONS $25,255 $21,570 $0 $0 $0 0%
MISCELLANEOUS REVENUE $10 $0 $0 $50 $50 0%
TAXABLE SALES $23,744 $2,746 $1,560 $2,000 $2,000 0%
TAXABLE SALES $0 $0 $200 $0 $0 0%
TAXABLE SALES $0 $357 $0 $0 0%
TAXABLE SALES $0 $0 $0 $23,000 $23,000 0%
MISCELLANEOUS REVENUE $80 $10 $30 $50 $50 0%
SPONSORSHIPS $0 $0 $0 $0 $1,000 N/A
MISCELLANEOUS REVENUE $80 $70 $0 $150 $150 0%
MISCELLANEOUS REVENUE $10 $75 $0 $60 $60 0%
RESTITUTION/INS PROCEEDS $200 $340 $1,000 $0 $0 0%
MISCELLANEOUS REVENUE $238 $94 $0 $0 $0 0%
TAXABLE SALES $45 $60 $30 $0 $0 0%
DONATIONS $1,250 $1,250 $0 $0 $0 0%
MISCELLANEOUS REVENUE $1,176 $3,376 $6,823 $0 $0 0%
TAXABLE SALES $675 $2,200 $4,154 $4,000 $4,000 0%
DONATIONS $0 $0 $3,000 $0 $0 0%
RESTITUTION/INS PROCEEDS $0 $0 $9,793 $0 $0 0%
RESTITUTION/INS PROCEEDS $0 $0 $0 $200 $200 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023 Budgeted
(% Change)
Town of Fountain Hills | Budget Book 2023 Page 194
DONATIONS $300 $0 $0 $0 $0 0%
MISCELLANEOUS REVENUE $50 $245 $5 $0 $0 0%
TAXABLE SALES $3,142 $2,742 $283 $2,425 $2,425 0%
DONATIONS $302 $1,191 $416 $160 $160 0%
REIMBURSEMENTS/REFUNDS $320 $736 $256 $1,260 $0 -100%
SPONSORSHIPS $101 $174 $0 $200 $200 0%
DONATIONS $174 $127 $44 $85 $85 0%
Total Other:$209,185 $280,910 $260,869 $91,355 $105,265 15.2%
Investment Earnings
INTEREST INCOME $136,572 $210,815 $24,849 $24,000 $24,000 0%
Total Investment Earnings:$136,572 $210,815 $24,849 $24,000 $24,000 0%
Total General Fund:$345,757 $491,725 $285,718 $115,355 $129,265 12.1%
Total General Fund:$345,757 $491,725 $285,718 $115,355 $129,265 12.1%
Debt Service
GO Bond Debt Serv
Investment Earnings
INTEREST INCOME $18,703 $7,063 $59 $1,200 $1,200 0%
Total Investment Earnings:$18,703 $7,063 $59 $1,200 $1,200 0%
Total GO Bond Debt Serv:$18,703 $7,063 $59 $1,200 $1,200 0%
Eagle Mtn CFD Debt Serv
Investment Earnings
INTEREST INCOME $3,344 $1,736 $39 $240 $100 -58.3%
Total Investment Earnings:$3,344 $1,736 $39 $240 $100 -58.3%
Total Eagle Mtn CFD Debt Serv:$3,344 $1,736 $39 $240 $100 -58.3%
MPC Debt Serv
Investment Earnings
INTEREST INCOME $7,090 $1,866 $29 $840 $100 -88.1%
Total Investment Earnings:$7,090 $1,866 $29 $840 $100 -88.1%
Total MPC Debt Serv:$7,090 $1,866 $29 $840 $100 -88.1%
Total Debt Service:$29,137 $10,665 $127 $2,280 $1,400 -38.6%
Capital Projects
Capital Projects Fund
Other
AUCTION/RECYCLE
PROCEEDS $0 $418,585 $0 $0 $0 0%
REIMBURSEMENTS/REFUNDS $54,211 $0 $0 $0 $0 0%
Total Other:$54,211 $418,585 $0 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023 Budgeted
(% Change)
Town of Fountain Hills | Budget Book 2023 Page 195
Investment Earnings
INTEREST INCOME $158,048 $171,431 $19,713 $19,200 $10,000 -47.9%
Total Investment Earnings:$158,048 $171,431 $19,713 $19,200 $10,000 -47.9%
Total Capital Projects Fund:$212,259 $590,016 $19,713 $19,200 $10,000 -47.9%
Public Art Fund
Investment Earnings
INTEREST INCOME $3,434 $1,696 $56 $240 $240 0%
Total Investment Earnings:$3,434 $1,696 $56 $240 $240 0%
Total Public Art Fund:$3,434 $1,696 $56 $240 $240 0%
Fire/EMS Dev Fee
Investment Earnings
INTEREST INCOME $5,808 $3,806 $139 $2,400 $1,000 -58.3%
Total Investment Earnings:$5,808 $3,806 $139 $2,400 $1,000 -58.3%
Total Fire/EMS Dev Fee:$5,808 $3,806 $139 $2,400 $1,000 -58.3%
Streets Dev Fee
Investment Earnings
INTEREST INCOME $0 $0 $7 $0 $1,000 N/A
Total Investment Earnings:$0 $0 $7 $0 $1,000 N/A
Total Streets Dev Fee:$0 $0 $7 $0 $1,000 N/A
Park/Rec Dev Fee
Investment Earnings
INTEREST INCOME $14,898 $10,038 $362 $4,800 $1,000 -79.2%
Total Investment Earnings:$14,898 $10,038 $362 $4,800 $1,000 -79.2%
Total Park/Rec Dev Fee:$14,898 $10,038 $362 $4,800 $1,000 -79.2%
Open Space Dev Fee
Investment Earnings
INTEREST INCOME $2,053 $0 $0 $0 N/A
Total Investment Earnings:$2,053 $0 $0 $0 N/A
Total Open Space Dev Fee:$2,053 $0 $0 $0 N/A
Total Capital Projects:$238,452 $605,556 $20,277 $26,640 $13,240 -50.3%
Special Revenue Funds
Streets Fund
Other
AUCTION/RECYCLE
PROCEEDS $104 $1,152 $42 $0 $0 0%
RESTITUTION/INS PROCEEDS $22,937 $5,403 $513 $0 $0 0%
RESTITUTION/INS PROCEEDS $200 $206 $0 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023 Budgeted
(% Change)
Town of Fountain Hills | Budget Book 2023 Page 196
RESTITUTION/INS PROCEEDS $0 $7,732 $0 $30,000 $30,000 0%
AUCTION/RECYCLE
PROCEEDS $1,400 $541 $710 $1,000 $1,000 0%
RESTITUTION/INS PROCEEDS $820 $460 $1,195 $0 $0 0%
REIMBURSEMENTS/REFUNDS $0 $8 $0 $0 $0 0%
Total Other:$25,461 $15,502 $2,460 $31,000 $31,000 0%
Investment Earnings
INTEREST INCOME $91,634 $45,419 $734 $24,000 $10,000 -58.3%
Total Investment Earnings:$91,634 $45,419 $734 $24,000 $10,000 -58.3%
Total Streets Fund:$117,095 $60,921 $3,194 $55,000 $41,000 -25.5%
Downtown Strategy Fund
Other
REIMBURSEMENTS/REFUNDS $0 $0 $22,000 $0 $0 0%
Total Other:$0 $0 $22,000 $0 $0 0%
Investment Earnings
INTEREST INCOME $28,231 $39,465 $3,557 $1,260 $1,260 0%
Total Investment Earnings:$28,231 $39,465 $3,557 $1,260 $1,260 0%
Total Downtown Strategy Fund:$28,231 $39,465 $25,557 $1,260 $1,260 0%
Economic Development Fund
Other
TAXABLE SALES $0 $8,673 $6,892 $0 $0 0%
NON-TAXABLE SALES $0 $0 $191 $0 $0 0%
Total Other:$0 $8,673 $7,083 $0 $0 0%
Investment Earnings
INTEREST INCOME $1,340 $631 $59 $240 $240 0%
Total Investment Earnings:$1,340 $631 $59 $240 $240 0%
Total Economic Development
Fund:$1,340 $9,304 $7,142 $240 $240 0%
Tourism Fund
Other
TAXABLE SALES $0 $0 $1,337 $0 $0 0%
CONVENIENCE FEES $0 $0 $3 $0 $0 0%
MISCELLANEOUS REVENUE $312 $0 $0 $0 $0 0%
TAXABLE SALES $1,911 $18 $0 $0 $0 0%
Total Other:$2,223 $18 $1,340 $0 $0 0%
Investment Earnings
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023 Budgeted
(% Change)
Town of Fountain Hills | Budget Book 2023 Page 197
INTEREST INCOME $0 $677 $46 $180 $180 0%
INTEREST INCOME $1,646 $413 $0 $0 $0 0%
Total Investment Earnings:$1,646 $1,090 $46 $180 $180 0%
Total Tourism Fund:$3,869 $1,108 $1,386 $180 $180 0%
Special Revenue Fund
Investment Earnings
INTEREST INCOME $0 $0 $388 $0 $0 0%
Total Investment Earnings:$0 $0 $388 $0 $0 0%
Total Special Revenue Fund:$0 $0 $388 $0 $0 0%
Court Enhancement Fund
Investment Earnings
INTEREST INCOME $876 $909 $169 $900 $900 0%
Total Investment Earnings:$876 $909 $169 $900 $900 0%
Total Court Enhancement Fund:$876 $909 $169 $900 $900 0%
Environmental Fund
Other
CONVENIENCE FEES $3 $0 $0 $0 $0 0%
Total Other:$3 $0 $0 $0 $0 0%
Investment Earnings
INTEREST INCOME $15,997 $11,137 $260 $2,400 $2,400 0%
Total Investment Earnings:$15,997 $11,137 $260 $2,400 $2,400 0%
Total Environmental Fund:$16,000 $11,137 $260 $2,400 $2,400 0%
Cottonwoods Maint Dist
Investment Earnings
INTEREST INCOME $414 $273 $13 $72 $72 0%
Total Investment Earnings:$414 $273 $13 $72 $72 0%
Total Cottonwoods Maint Dist:$414 $273 $13 $72 $72 0%
Total Special Revenue Funds:$167,825 $123,117 $38,109 $60,052 $46,052 -23.3%
Internal Service Funds
Facilities Reserve Fund
Other
DONATIONS $9,600 $10,000 $14,000 $0 $0 0%
AUCTION/RECYCLE
PROCEEDS $0 $877 $0 $0 0%
Total Other:$9,600 $10,000 $14,877 $0 $0 0%
Investment Earnings
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023 Budgeted
(% Change)
Town of Fountain Hills | Budget Book 2023 Page 198
INTEREST INCOME $38,411 $22,495 $679 $7,200 $1,000 -86.1%
Total Investment Earnings:$38,411 $22,495 $679 $7,200 $1,000 -86.1%
Total Facilities Reserve Fund:$48,011 $32,495 $15,556 $7,200 $1,000 -86.1%
Technology Repl Fund
Investment Earnings
INTEREST INCOME $0 $0 $12 $0 $0 0%
Total Investment Earnings:$0 $0 $12 $0 $0 0%
Total Technology Repl Fund:$0 $0 $12 $0 $0 0%
Vehicle/Equip Repl Fund
Other
AUCTION PROCEEDS $8,473 $39,300 $11,325 $0 $0 0%
AUCTION PROCEEDS $37,985 $32,825 $0 $0 $0 0%
Total Other:$46,458 $72,125 $11,325 $0 $0 0%
Investment Earnings
INTEREST INCOME $26,049 $16,112 $422 $2,400 $1,000 -58.3%
Total Investment Earnings:$26,049 $16,112 $422 $2,400 $1,000 -58.3%
Total Vehicle/Equip Repl Fund:$72,507 $88,237 $11,747 $2,400 $1,000 -58.3%
Total Internal Service Funds:$120,518 $120,732 $27,315 $9,600 $2,000 -79.2%
Total All Funds:$901,689 $1,351,795 $371,546 $213,927 $191,957 -10.3%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs.
FY2023 Budgeted
(% Change)
Town of Fountain Hills | Budget Book 2023 Page 199
DEPARTMENTS/DIVISIONS
Town of Fountain Hills | Budget Book 2023 Page 200
Mayor & Town Council
Ginny Dickey
Mayor
The Mayor & Town Council are charged with serving the best interests of the community by providing for its safety
and well-being; respecting its special, small- town character and quality of life; providing superior public services;
sustaining the public trust through open and responsive government; and maintaining the stewardship and
preservation of its nancial and natural resources.
Town Council Members
From left to right:
Back Row: David Spelich, Michael Scharnow, Alan Magazine, Gerry Friedel
Front Row: Peggy McMahon, Mayor Ginny Dickey, Sharron Grzybowski
Expenditure Summary
76,619 $1,690
(2.26% vs. prior year)
Town of Fountain Hills | Budget Book 2023 Page 201
Mayor & Town Council Budgeted and Historical Actuals
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
20k
40k
60k
80k
100k
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (51%)Payroll Expenses (51%) Payroll Expenses (51%)
Meetings & Training (20.3%)Meetings & Training (20.3%) Meetings & Training (20.3%)
Contractual Services (13.8%)Contractual Services (13.8%) Contractual Services (13.8%)
Internal Service (8.5%)Internal Service (8.5%) Internal Service (8.5%)
Supplies (6.4%)Supplies (6.4%) Supplies (6.4%)
Town of Fountain Hills | Budget Book 2023 Page 202
Budgeted and Historical Expenditures by Expense Type
Millions Dues & Memberships
Maintenance & Repair
Supplies
Internal ServiceContractual ServicesMeetings & Training
Payroll Expenses
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.02
$0.04
$0.06
$0.08
$0.1
Expense Objects
Payroll Expenses $74,002 $68,474 $39,386 $39,395 $39,055 -0.9%
Dues &
Memberships $66 $54 $65 $0 $0 0%
Meetings &
Training $2,497 $2,433 $1,257 $15,575 $15,575 0%
Maintenance &
Repair $104 $39 $181 $0 $0 0%
Contractual
Services $3,534 $2,910 $325 $10,240 $10,570 3.2%
Supplies $1,525 $834 $3,134 $3,200 $4,900 53.1%
Internal Service $108 $9 $6,422 $6,519 $6,519 0%
Total Expense
Objects:$81,836 $74,752 $50,769 $74,929 $76,619 2.3%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2023
Budgeted
FY2022 Adopted
Budget vs. FY2023
Budgeted (% Change)
Town of Fountain Hills | Budget Book 2023 Page 203
Administration
The Administration Department is dedicated to serving the citizens of Fountain Hills by providing administrative
direction and support to the Town's Departments. Administration provides accurate and current information on
Council legislation and administrative actions; provides for the delivery of comprehensive nancial services to internal
and external customers; provides support to Town staff; reaches out to political leaders and geographical neighbors
to continue to grow relationships in the best interests of the Town; and enhances the Town's economic base through
business attraction, retention and business vitality activities.
Organizational Chart
Expenditures Summary
2,672,360 $191,780
(7.73% vs. prior year)
Town of Fountain Hills | Budget Book 2023 Page 204
Administration Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
500k
1,000k
1,500k
2,000k
2,500k
3,000k
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (64.3%)Payroll Expenses (64.3%) Payroll Expenses (64.3%)
Contractual Services (21.1%)Contractual Services (21.1%) Contractual Services (21.1%)
Maintenance & Repair (9.4%)Maintenance & Repair (9.4%) Maintenance & Repair (9.4%)
Meetings & Training (2.1%)Meetings & Training (2.1%) Meetings & Training (2.1%)
Supplies (1%)Supplies (1%) Supplies (1%)
Internal Service (0.7%)Internal Service (0.7%) Internal Service (0.7%)
Dues & Memberships (0.6%)Dues & Memberships (0.6%) Dues & Memberships (0.6%)
Utilities (0.5%)Utilities (0.5%) Utilities (0.5%)
Town of Fountain Hills | Budget Book 2023 Page 205
Budgeted and Historical Expenditures by Expense Type
Millions
Capital Expenditures
Equipment/ImprovemenUtilitiesDues & Memberships
Internal ServiceSupplies
Meetings & Training
Maintenance & Repair
Contractual ServicesPayroll Expenses
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
$2.5
$3
Expenditures by Category
Category FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Proposed
Budget
Wages $ 972,793 $ 1,051,067 $ 1,215,604 $ 1,356,378
Employment Taxes 22,312 25,394 28,987 33,350
Bene ts 193,450 216,579 250,170 329,047
Dues & Memberships 150,581 151,741 14,515 15,315
Meetings and Training 16,226 3,305 58,636 56,668
Maintenance and Repair 5,955 15,274 202,842 252,292
Utilities 12,758 13,515 12,800 12,800
Contractual Services 556,749 535,405 669,214 563,749
Supplies 14,235 12,936 28,211 26,496
Equipment 17,851 43,714 6,200 8,050
Internal Service 3,813 14,520 18,205 18,215
Total $ 1,966,723 $ 2,083,450 $ 2,505,384 $ 2,672,360
Town of Fountain Hills | Budget Book 2023 Page 206
Town Manager
Grady Miller
Town Manager
The Town Manager provides leadership to ensure a high quality of life for the citizens of Fountain Hills by utilizing
Town resources to the greatest extent possible and offering superior service. He works 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, he also administers fee for service
contracts and communicates with the public.
Expenditures Summary
354,028 -$134,454
(-27.52% vs. prior year)
Town Manager Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
600k
Town of Fountain Hills | Budget Book 2023 Page 207
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (95.1%)Payroll Expenses (95.1%) Payroll Expenses (95.1%)
Meetings & Training (1.9%)Meetings & Training (1.9%) Meetings & Training (1.9%)
Maintenance & Repair (1.2%)Maintenance & Repair (1.2%) Maintenance & Repair (1.2%)
Dues & Memberships (0.8%)Dues & Memberships (0.8%) Dues & Memberships (0.8%)
Internal Service (0.6%)Internal Service (0.6%) Internal Service (0.6%)
Supplies (0.4%)Supplies (0.4%) Supplies (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Utilities
Equipment/Improvemen
Contractual ServicesSupplies
Internal ServiceDues & Memberships
Maintenance & Repair
Meetings & Training
Payroll Expenses
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Town of Fountain Hills | Budget Book 2023 Page 208
Expenditures by Category
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Wages $ 162,022 $ 289,725 $ 323,204 $ 269,360
Employment Taxes 2,904 5,374 5,985 4,811
Bene ts 35,924 68,751 80,409 62,540
Dues & Memberships 2,748 6,299 2,669 3,000
Meetings and Training 4,620 94 7,615 6,615
Maintenance & Repair (83)-4,230 4,230
Utilities -757 --
Contractual Services 17,559 39,160 58,480 80
Supplies (10,614)583 2,910 1,410
Equipment 890 1,709 --
Internal Service (330)2,883 2,980 1,982
Total $ 215,640 $ 415,335 $ 488,482 $ 354,028
Goals & Objectives
Goal #1: Lead the formation of collaborative economic development groups
Objectives:
Coordinate periodic meetings between the Town of Fountain Hills, Fountain Hills Chamber of Commerce, Fort McDowell
Yavapai Nation, and Salt River Pima Maricopa Indian Community to discuss the local expansion of business and tourism.
(Less than 3 years)
Goal #2: Promote the long-term nancial health and stability of the Town
Objectives:
Utilize the services of an experienced grant researcher and writer. (Less than 2 years)
Goal #3: Promote the natural and built environment of Fountain Hills to improve the public health, well-being, and safety of
the community
Objectives:
Incorporate public health, well-being, and safety in Fountain Hills policies when relevant. (Less than 1 year)
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
99.2%101.0%98.0%
Town of Fountain Hills | Budget Book 2023 Page 209
Town Clerk
Elizabeth Klein
Town Clerk
The Town Clerk Division supports the values of the community and the organization through the delivery of quality
customer service; conducting fair and open municipal elections; providing broad organizational support; managing
the Town's records management program and accessibility to public records; overseeing boards and commissions
administration; and ensuring that of cial postings, notices and related publications meet legal compliance.
Expenditures Summary
238,768 $24,453
(11.41% vs. prior year)
Town Clerk Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
50k
100k
150k
200k
250k
300k
Town of Fountain Hills | Budget Book 2023 Page 210
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (68.6%)Payroll Expenses (68.6%) Payroll Expenses (68.6%)
Contractual Services (25.2%)Contractual Services (25.2%) Contractual Services (25.2%)
Maintenance & Repair (2.5%)Maintenance & Repair (2.5%) Maintenance & Repair (2.5%)
Meetings & Training (2%)Meetings & Training (2%) Meetings & Training (2%)
Internal Service (1%)Internal Service (1%) Internal Service (1%)
Dues & Memberships (0.4%)Dues & Memberships (0.4%) Dues & Memberships (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions Equipment/Improvemen
Supplies
Dues & MembershipsInternal Service
Meetings & Training
Maintenance & RepairContractual ServicesPayroll Expenses
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Town of Fountain Hills | Budget Book 2023 Page 211
Expenditures by Category
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Wages $ 139,804 $ 139,323 $ 143,329 $ 134,650
Employment Taxes 3,707 3,327 3,481 2,353
Bene ts 21,258 22,917 23,636 26,896
Dues & Memberships 5,170 6,205 950 950
Meetings and Training 675 943 4,824 4,824
Maintenance & Repair --6,000 6,000
Contractual Services 69,640 36,182 29,080 60,080
Supplies 64 3 695 695
Equipment 490 -50 50
Internal Service 1,272 1,628 2,271 2,270
Total $ 242,080 $ 210,528 $ 214,316 $ 238,768
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
85.3%96.8%95.0%
Town of Fountain Hills | Budget Book 2023 Page 212
Administrative Services
David Trimble
Administrative Services Director/Deputy Town Mgr
The Administrative Services Division leads the organization in the acquisition, maintenance, development,
supervision and measurement of human assets and the results of their work (quality, productivity and service). The
division also protects the Town's assets from loss and minimizes employee injuries on the job.
Expenditures Summary
323,269 $51,420
(18.91% vs. prior year)
Administrative Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
Town of Fountain Hills | Budget Book 2023 Page 213
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (71.1%)Payroll Expenses (71.1%) Payroll Expenses (71.1%)
Meetings & Training (11.2%)Meetings & Training (11.2%) Meetings & Training (11.2%)
Contractual Services (9.8%)Contractual Services (9.8%) Contractual Services (9.8%)
Supplies (3.2%)Supplies (3.2%) Supplies (3.2%)
Dues & Memberships (2.5%)Dues & Memberships (2.5%) Dues & Memberships (2.5%)
Maintenance & Repair (1.4%)Maintenance & Repair (1.4%) Maintenance & Repair (1.4%)
Internal Service (0.9%)Internal Service (0.9%) Internal Service (0.9%)
Budgeted and Historical Expenditures by Expense Type
Millions Internal ServiceMaintenance & Repair
Dues & Memberships
Supplies
Contractual ServicesMeetings & Training
Payroll Expenses
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Town of Fountain Hills | Budget Book 2023 Page 214
Expenditures by Category
Category FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Proposed
Budget
Wages $ 122,425 $ 142,610 $ 145,657 $ 186,940
Employment Taxes 1,929 3,288 3,521 6,593
Bene ts 27,109 29,207 30,830 36,172
Dues & Memberships 8,884 11,055 7,861 8,028
Meetings and Training 8,414 -36,204 36,204
Maintenance & Repair --2,962 4,427
Contractual Services 39,535 16,115 31,533 31,624
Supplies 6,356 1,883 10,271 10,271
Internal Service 1,085 1,947 3,011 3,010
Total $ 215,737 $ 206,105 $ 271,850 $ 323,269
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
84.0%81.4%80.0%
Town of Fountain Hills | Budget Book 2023 Page 215
Information Technology
The Administration Department is dedicated to serving the citizens of Fountain Hills by providing administrative
direction and support to the Town's Departments. Administration provides accurate and current information on
Council legislation and administrative actions; provides for the delivery of comprehensive nancial services to internal
and external customers; provides support to Town staff; reaches out to political leaders and geographical neighbors
to continue to grow re- lationships in the best interests of the Town; and enhances the Town's economic base
through business attraction, retention and business vitality activities.
Expenditures Summary
404,392 $19,440
(5.05% vs. prior year)
Information Technology Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
Town of Fountain Hills | Budget Book 2023 Page 216
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Maintenance & Repair (47.1%)Maintenance & Repair (47.1%) Maintenance & Repair (47.1%)
Payroll Expenses (46.8%)Payroll Expenses (46.8%) Payroll Expenses (46.8%)
Utilities (3.2%)Utilities (3.2%) Utilities (3.2%)
Equipment/Improvemen (1.2%)Equipment/Improvemen (1.2%) Equipment/Improvemen (1.2%)
Meetings & Training (0.7%)Meetings & Training (0.7%) Meetings & Training (0.7%)
Internal Service (0.4%)Internal Service (0.4%) Internal Service (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Capital ExpendituresDues & Memberships
Contractual Services
SuppliesInternal Service
Meetings & Training
Equipment/ImprovemenUtilitiesPayroll Expenses
Maintenance & Repair
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Town of Fountain Hills | Budget Book 2023 Page 217
Expenditures by Category
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Wages $ 108,237 $ 118,136 $ 135,812 $ 157,317
Employment Taxes 3,381 3,931 4,425 8,811
Bene ts 17,558 18,299 20,626 23,175
Dues & Memberships 131,553 112,476 --
Education/Tuition Reimburse ---3,000
Maintenance and Repair 4,404 14,083 172,400 190,400
Utilities 12,758 12,758 12,800 12,800
Contractual Services 1,072 1,079 1,000 1,000
Supplies 862 1,696 2,350 1,350
Equipment 12,996 33,593 5,000 5,000
Internal Service 111 1,441 1,539 1,539
Capital Expenditures --50,000 -
Total $ 292,932 $ 317,492 $ 405,952 $ 404,392
Town of Fountain Hills | Budget Book 2023 Page 218
Legal Services
The Town Attorney and Town Prosecutor are appointed by the Town Council to serve as general counsel for the Town
in addition to its responsibility for the ef cient disposition of criminal cases prosecuted in the Municipal Court.
Expenditures Summary
294,512 $0
(0.00% vs. prior year)
Legal Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
50k
100k
150k
200k
250k
300k
350k
Town of Fountain Hills | Budget Book 2023 Page 219
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contractual Services (100%)Contractual Services (100%) Contractual Services (100%)
Budgeted and Historical Expenditures by Expense Type
Millions
Dues & Memberships
Contractual Services
FY2019
FY2020
FY2021
FY2022
FY2023
$-0.05
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Town of Fountain Hills | Budget Book 2023 Page 220
Expenditures by Category
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Dues & Memberships $ -$ -$ -$ -
Contractual Services 285,286 283,976 294,512 294,512
Total $ 285,286 $ 283,976 $ 294,512 $ 294,512
Town of Fountain Hills | Budget Book 2023 Page 221
Purchasing
The Purchasing Division is responsible for supporting the Town's need for materials and services in accordance with
Federal, State, and Town requirements. These requisitions are conducted in an open, competitive, and professional
manner, which maximizes the effectiveness of tax dollars.
Expenditures Summary
133,411 $20,127
(17.77% vs. prior year)
Purchasing Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
25k
50k
75k
100k
125k
150k
Town of Fountain Hills | Budget Book 2023 Page 222
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (88.6%)Payroll Expenses (88.6%) Payroll Expenses (88.6%)
Maintenance & Repair (10.3%)Maintenance & Repair (10.3%) Maintenance & Repair (10.3%)
Internal Service (0.7%)Internal Service (0.7%) Internal Service (0.7%)
Dues & Memberships (0.2%)Dues & Memberships (0.2%) Dues & Memberships (0.2%)
Meetings & Training (0.1%)Meetings & Training (0.1%) Meetings & Training (0.1%)
Supplies (0.1%)Supplies (0.1%) Supplies (0.1%)
Budgeted and Historical Expenditures by Expense Type
Millions Contractual ServicesEquipment/Improvemen
Supplies
Meetings & Training
Dues & Memberships
Internal ServiceMaintenance & Repair
Payroll Expenses
FY2020
FY2021
FY2022
FY2023
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Town of Fountain Hills | Budget Book 2023 Page 223
Expenditures by Category
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Wages $ 53,412 $ 39,109 $ 80,109 $ 89,544
Employment Taxes 983 745 1,475 1,583
Bene ts 9,865 9,078 16,483 27,067
Dues & Memberships -12,852 350 245
Meetings & Training --200 200
Maintenance & Repair --13,600 13,705
Contractual Services 73 78 --
Supplies 34 35 150 150
Equipment/Improvement 1,267 795 --
Internal Service -917 917 917
Total $ 65,634 $ 63,609 $ 113,284 $ 133,411
Town of Fountain Hills | Budget Book 2023 Page 224
Finance
David Pock
Finance Director
The Finance Division provides ef cient and cost effective nancial oversight of both the short and long-term
components of the Town's functions. The division strives to be proactive in providing nancial information to staff and
citizens. The division also provides safe, secure and effective cash, banking, merchant service, tax service and debt
service administration for the Town.
Expenditures Summary
729,239 $16,053
(2.25% vs. prior year)
Finance Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
200k
400k
600k
800k
Town of Fountain Hills | Budget Book 2023 Page 225
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (76.4%)Payroll Expenses (76.4%) Payroll Expenses (76.4%)
Contractual Services (18.9%)Contractual Services (18.9%) Contractual Services (18.9%)
Supplies (1.5%)Supplies (1.5%) Supplies (1.5%)
Internal Service (1%)Internal Service (1%) Internal Service (1%)
Maintenance & Repair (1%)Maintenance & Repair (1%) Maintenance & Repair (1%)
Meetings & Training (0.7%)Meetings & Training (0.7%) Meetings & Training (0.7%)
Dues & Memberships (0.4%)Dues & Memberships (0.4%) Dues & Memberships (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions Equipment/Improvemen
Dues & Memberships
Meetings & TrainingMaintenance & Repair
Internal Service
SuppliesContractual ServicesPayroll Expenses
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.2
$0.4
$0.6
$0.8
Town of Fountain Hills | Budget Book 2023 Page 226
Expenditures by Category
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Wages $ 351,233 $ 311,910 $ 387,493 $ 424,785
Employment Taxes 8,794 8,557 10,100 7,544
Bene ts 72,185 65,306 78,186 125,130
Dues & Memberships 2,228 2,810 2,685 3,045
Meetings and Training 2,455 2,073 9,793 4,825
Maintenance & Repair 1,551 1,191 3,650 7,250
Contractual Services 139,323 157,994 254,609 138,053
Supplies 6,564 8,593 11,835 11,120
Equipment 2,207 7,617 1,150 -
Internal Service 1,236 5,606 7,487 7,487
Total $ 587,776 $ 571,657 $ 766,988 $ 729,239
Goals & Objectives
Goal #1: Maintain transparency by communicating the Town's nances to the public
Objectives:
Hold public meetings twice a year, separate from council meetings, to present the Town's nances. (Less than 1 year)
Goal #2: Promote the long-term nancial health and stability of the Town
Objectives:
Produce and publish a ve-year nancial plan with revenue and expenditure forecasts. (Less than 2 years)
Utilize the services of an experienced grant researcher and writer. (Less than 2 years)
Update the current Facilities Reserve Study to identify lifecycle replacement and repair of facilities and infrastructure.
(Less than 3 years)
Goal #3: Develop an investment plan and schedule to maintain/bring Fountain Hills streets, medians, buildings, and parks to
established standards
Objectives:
Develop a detailed infrastructure condition report with a scoring mechanism for evaluating and reporting the
functionality, appearance, and upkeep of the Town's xed assets. The report will be reviewed by the Town Council and
available to Town citizens. (Less than 3 years)
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
82.3%86.1%85.0%
Town of Fountain Hills | Budget Book 2023 Page 227
Public Information
Bo Larsen
Community Relations Manager/PIO
The mission of the Community Relations/Public Information Of ce is to be the TRUSTED SOURCE of information by
accurately communicating news and infor- mation to Fountain Hills' citizens, elected of cials, customers, employees,
and news media via internal and external communication sources.
Expenditures Summary
194,741 $194,741
(% vs. prior year)
Public Information Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
50k
100k
150k
200k
250k
Town of Fountain Hills | Budget Book 2023 Page 228
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (63.4%)Payroll Expenses (63.4%) Payroll Expenses (63.4%)
Contractual Services (19.7%)Contractual Services (19.7%) Contractual Services (19.7%)
Maintenance & Repair (13.5%)Maintenance & Repair (13.5%) Maintenance & Repair (13.5%)
Equipment/Improvemen (1.5%)Equipment/Improvemen (1.5%) Equipment/Improvemen (1.5%)
Supplies (0.8%)Supplies (0.8%) Supplies (0.8%)
Internal Service (0.5%)Internal Service (0.5%) Internal Service (0.5%)
Meetings & Training (0.5%)Meetings & Training (0.5%) Meetings & Training (0.5%)
Dues & Memberships (0.02%)Dues & Memberships (0.02%) Dues & Memberships (0.02%)
Budgeted and Historical Expenditures by Expense Type
Millions Dues & Memberships
Meetings & Training
Internal ServiceSupplies
Equipment/Improvemen
Maintenance & RepairContractual ServicesPayroll Expenses
FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Town of Fountain Hills | Budget Book 2023 Page 229
Goals & Objectives
Goal #1: Retain existing businesses and attract new ones
Objectives:
Develop and promote an effective brand image to prospective businesses and residents. (Less than 3 years)
Goal #2: Maintain transparency by communicating the Town's nances to the public
Objectives:
Conduct a regularly occurring community survey in order to track satisfaction levels with Town Services. (Less than 3
years)
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
94.5%97.9%95.0%
Town of Fountain Hills | Budget Book 2023 Page 230
General Government
The purpose of the General Government Department is to locate expenditures that are Town-wide and do not belong
to any one department. Such expenditures as the community contracts, Town's membership dues in the Arizona
League of Cities and Town, Maricopa Association of Governments, East Valley Partnership, and other Town-wide
expenditures are located in the General Government Department. Transfers for Municipal Property Corporation
(MPC) debt service for the Community Center are also located in General Government. Terms such as General
Government and Non-Departmental are commonly used in municipal budgeting to describe this type of cost center.
Expenditures Summary
5,141,607 $518,766
(11.22% vs. prior year)
General Government Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
1M
2M
3M
4M
5M
6M
Town of Fountain Hills | Budget Book 2023 Page 231
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (86.5%)Contingency (86.5%) Contingency (86.5%)
Contractual Services (12%)Contractual Services (12%) Contractual Services (12%)
Dues & Memberships (1.1%)Dues & Memberships (1.1%) Dues & Memberships (1.1%)
Utilities (0.5%)Utilities (0.5%) Utilities (0.5%)
Supplies (0.1%)Supplies (0.1%) Supplies (0.1%)
Maintenance & Repair (0.1%)Maintenance & Repair (0.1%) Maintenance & Repair (0.1%)
Meetings & Training (0.03%)Meetings & Training (0.03%) Meetings & Training (0.03%)
Budgeted and Historical Expenditures by Expense Type
Millions
Internal ServiceTransfers OutEquipment/Improvemen
Meetings & Training
Maintenance & Repair
Supplies
UtilitiesDues & Memberships
Contractual ServicesContingency
FY2019
FY2020
FY2021
FY2022
FY2023
$-1
$0
$1
$2
$3
$4
$5
$6
Town of Fountain Hills | Budget Book 2023 Page 232
Expenditures by Category
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Dues & Memberships $ 44,659 $ 56,297 $ 57,163 $ 57,223
Meetings & Training 289 -1,740 1,740
Maintenance & Repair 8,443 572 6,000 6,000
Utilities 23,113 23,765 25,000 25,000
Contractual Services 427,748 666,230 877,726 614,925
Supplies 17,101 5,787 6,305 6,305
Internal Service (5,132)(2,852)(14,555)(14,555)
Contingency --4,867,174 4,444,969
Total $ 516,221 $ 749,799 $ 5,826,553 $ 5,141,607
Town of Fountain Hills | Budget Book 2023 Page 233
Municipal Court
The Fountain Hills Municipal Court is the judicial branch of the Fountain Hills government. Pursuant to State law and
the Town Code, decisions regarding the overall function of the Court are the sole responsibility of the Presiding
Judge, who also has exclusive supervisory authority over all court personnel. The Court has jurisdiction over civil traf c,
criminal traf c and criminal misdemeanor offenses and violations of our Town Code and ordinances. The Court also
has authority over speci ed juvenile offenses. In addition, the Municipal Court Presiding Judge has authority to issue
arrest/search warrants, civil orders of protection, and injunctions against harassment. As part of the Arizona State
Court System, the Fountain Hills Municipal Court is subject to the authority and administrative supervision of the
Arizona Supreme Court. The Fountain Hills Municipal Court has legal obligations and reporting responsibilities to the
State as well as to the Town of Fountain Hills. The Court must comply with constantly changing federal, state, and
local laws and administrative rules, including those relating to crimes and criminal procedure, victims' rights, record
keeping, ADA, minimum accounting standards and judicial ethics.
Organizational Chart
Expenditures Summary
536,599 $29,655
(5.85% vs. prior year)
Town of Fountain Hills | Budget Book 2023 Page 234
Municipal Court Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
600k
Expenditures by Fund
2023 Expenditures by Fund
General Fund (83.3%)General Fund (83.3%) General Fund (83.3%)
Court Enhancement Fund (16.7%)Court Enhancement Fund (16.7%) Court Enhancement Fund (16.7%)
Town of Fountain Hills | Budget Book 2023 Page 235
Budgeted and Historical 2023 Expenditures by Fund
Millions
Court Enhancement FundGeneral Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (75.6%)Payroll Expenses (75.6%) Payroll Expenses (75.6%)
Contingency (9.3%)Contingency (9.3%) Contingency (9.3%)
Contractual Services (8.3%)Contractual Services (8.3%) Contractual Services (8.3%)
Maintenance & Repair (2%)Maintenance & Repair (2%) Maintenance & Repair (2%)
Equipment/Improvemen (1.8%)Equipment/Improvemen (1.8%) Equipment/Improvemen (1.8%)
Meetings & Training (1.1%)Meetings & Training (1.1%) Meetings & Training (1.1%)
Internal Service (0.8%)Internal Service (0.8%) Internal Service (0.8%)
Supplies (0.7%)Supplies (0.7%) Supplies (0.7%)
Town of Fountain Hills | Budget Book 2023 Page 236
Budgeted and Historical Expenditures by Expense Type
Millions
Capital Expenditures
Dues & Memberships
Supplies
Internal ServiceMeetings & Training
Equipment/Improvemen
Maintenance & Repair
Contractual ServicesContingency
Payroll Expenses
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expenditures by Category
General Fund
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Wages $ 283,423 $ 298,797 $ 287,397 $ 330,405
Employment Taxes 12,127 13,037 10,527 21,589
Bene ts 52,965 51,319 53,776 53,561
Dues and Memberships 3,392 2,483 677 677
Meetings and Training 50 375 3,405 3,405
Maintenance and Repair 849 1,825 9,510 10,010
Contractual Services 7,550 12,109 54,231 18,481
Supplies 4,823 4,507 3,939 3,939
Equipment 1,287 1,282 260 260
Internal Service 666 3,944 4,422 4,422
Total $ 367,132 $ 389,678 $ 428,144 $ 446,749
Court Enhancement Fund
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Dues & Memberships $ -$ -$ 1,500 $ 1,500
Meetings & Training --2,500 2,500
Maintenance & Repair 38 -500 500
Contractual Services --4,800 25,800
Supplies 848 ---
Equipment/Improvements 691 -26,000 9,550
Capital Expenditures -35,052 --
Contingency --43,500 50,000
Total $ 1,577 $ 35,052 $ 78,800 $ 89,850
Town of Fountain Hills | Budget Book 2023 Page 237
Goals & Objectives
Goal #1: Promote the natural and built environment of Fountain Hills to improve the public health, well-being, and safety of
the community
Objectives:
Continue providing exceptional court services to Town businesses, residents, and visitors. (Ongoing)
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
91.8%84.4%85.0%
Town of Fountain Hills | Budget Book 2023 Page 238
Economic Development
Amanda Jacobs
Economic Development Director
Economic Development in Fountain Hills requires a collaborative effort to ensure success. The Town of Fountain Hills
plays a key role along with the business community and residents. The Town works collaboratively with the various
stakeholder groups and other agencies in its effort to diversify the local economy.
The Economic Development Plan is a multi-tiered approach to building a strong economic base. Creating more base
jobs locally will attract more year-round residents to live, work and play in the community. Expanding the market for
local businesses creates revenues that support the community's quality of life. As revenues are generated and the
economic base expands, revenues are available for basic services such as parks, recreation and roadway
improvements.
Expenditures Summary
568,234 -$293,409
(-34.05% vs. prior year)
Economic Development Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
250k
500k
750k
1,000k
1,250k
1,500k
Town of Fountain Hills | Budget Book 2023 Page 239
Expenditures by Fund
2023 Expenditures by Fund
Tourism Fund (48.8%)Tourism Fund (48.8%) Tourism Fund (48.8%)
Economic Development Fund (39.8%)Economic Development Fund (39.8%) Economic Development Fund (39.8%)
Downtown Strategy Fund (11.5%)Downtown Strategy Fund (11.5%) Downtown Strategy Fund (11.5%)
Budgeted and Historical 2023 Expenditures by Fund
Millions
Downtown Strategy Fund
Economic Development Fund
Tourism Fund
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Town of Fountain Hills | Budget Book 2023 Page 240
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (47%)Payroll Expenses (47%) Payroll Expenses (47%)
Contractual Services (40.2%)Contractual Services (40.2%) Contractual Services (40.2%)
Maintenance & Repair (6.9%)Maintenance & Repair (6.9%) Maintenance & Repair (6.9%)
Meetings & Training (1.7%)Meetings & Training (1.7%) Meetings & Training (1.7%)
Dues & Memberships (1.7%)Dues & Memberships (1.7%) Dues & Memberships (1.7%)
Supplies (1.3%)Supplies (1.3%) Supplies (1.3%)
Internal Service (0.7%)Internal Service (0.7%) Internal Service (0.7%)
Utilities (0.4%)Utilities (0.4%) Utilities (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Transfers OutCapital Expenditures
Equipment/Improvemen
UtilitiesInternal ServiceSupplies
Dues & Memberships
Meetings & Training
Maintenance & Repair
Contractual ServicesPayroll Expenses
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Town of Fountain Hills | Budget Book 2023 Page 241
Expenditures by Category
Downtown Strategy Fund
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Maintenance and Repair $ 3,232 $ -$ 1,800 $ 11,800
Contractual Services 35,242 50,091 58,400 53,400
Capital Expenditures -49,474 --
Total $ 38,474 $ 99,565 $ 60,200 $ 65,200
Economic Development Fund
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Wages $ 163,161 $ 162,883 $ 170,029 $ 130,000
Employment Taxes 2,756 2,925 3,131 2,326
Bene ts 36,706 39,618 42,650 36,505
Dues & Memberships 5,274 5,157 5,624 1,299
Meetings & Training 4,551 4,642 6,320 6,320
Maintenance and Repair ---16,325
Contractual Services 1,062 3,342 15,100 23,269
Supplies 9,587 5,621 200 400
Internal Service 40 1,376 1,445 1,476
Total $ 223,137 $ 225,564 $ 244,499 $ 217,920
Tourism Fund
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Wages $ 39,579 $ 41,647 $ 44,706 $ 77,818
Employment Taxes $ 646 $ 777 847 1,431
Bene ts $ 8,908 $ 8,536 10,498 19,025
Dues & Memberships $ 8,364 $ 10,165 8,383 8,380
Meetings & Training $ 1,277 $ 129 3,500 3,500
Maintenance and Repair $ -$ -3,000 3,000
Utilities $ 496 $ 370 2,052 2,050
Contractual Services $ 109,810 $ 94,873 126,706 151,700
Supplies $ 1,985 $ 5,763 7,880 6,880
Equipment/Improvement $ -$ 3,737 1,000 1,000
Internal Service $ 826 $ 886 2,323 2,330
Total $ 171,891 $ 166,883 $ 210,895 $ 277,114
Town of Fountain Hills | Budget Book 2023 Page 242
Goals & Objectives
Goal #1: Retain existing businesses and attract new ones
Objectives:
Develop and promote an effective brand image to prospective businesses and residents. (Less than 3 years)
Develop strategies for retaining existing businesses and attracting new ones from the following sectors: health and
wellness, professional services, and Science, Technology, Engineering, and Math (STEM). (Less than 2 years)
Continue to maintain an economic development webpage and a business metric database. (Less than 2 years)
Goal #2: Lead the formation of collaborative economic development groups
Objectives:
Coordinate periodic meetings between the Town of Fountain Hills, Fountain Hills Chamber of Commerce, Fort McDowell
Yavapai Nation, and Salt River Pima Maricopa Indian Community to discuss the local expansion of business and tourism.
(Less than 3 years)
Form a business professional advisory group. (Less than 1 year)
Goal #3: Promote Fountain Hills as a community focused on public health, well-being, and safety
Objectives:
Support the expansion of preventive health and wellness access within the Fountain Hills community. (Less than 1 year)
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
88.5%68.3%85.0%
Town of Fountain Hills | Budget Book 2023 Page 243
Public Works
Justin Weldy
Public Works Director
The Public Works Department is dedicated to enhancing the quality of life in Fountain Hills by ensuring the
construction of quality infrastructure; maintenance of roadways and traf c control devices; maintenance of Town-
owned washes, dams, medians and open space; and maintenance of Town facilities in a manner that provides a safe,
healthy and secure environment for staff and visitors. The Department strives to provide quality customer service in a
professional and timely manner.
Organizational Chart
Expenditures Summary
22,504,592 $4,940,729
(28.13% vs. prior year)
Town of Fountain Hills | Budget Book 2023 Page 244
Public Works Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
5M
10M
15M
20M
25M
Expenditures by Fund
2023 Expenditures by Fund
All Funds (100%)All Funds (100%) All Funds (100%)
Town of Fountain Hills | Budget Book 2023 Page 245
Budgeted and Historical 2023 Expenditures by Fund
Millions
All Funds
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$5
$10
$15
$20
$25
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contingency (27.6%)Contingency (27.6%) Contingency (27.6%)
Maintenance & Repair (22.9%)Maintenance & Repair (22.9%) Maintenance & Repair (22.9%)Capital Expenditures (22.2%)Capital Expenditures (22.2%) Capital Expenditures (22.2%)
Payroll Expenses (15.2%)Payroll Expenses (15.2%) Payroll Expenses (15.2%)
Contractual Services (8.4%)Contractual Services (8.4%) Contractual Services (8.4%)
Utilities (1.6%)Utilities (1.6%) Utilities (1.6%)
Internal Service (0.5%)Internal Service (0.5%) Internal Service (0.5%)
Equipment/Improvemen (0.5%)Equipment/Improvemen (0.5%) Equipment/Improvemen (0.5%)
Supplies (0.4%)Supplies (0.4%) Supplies (0.4%)
Meetings & Training (0.3%)Meetings & Training (0.3%) Meetings & Training (0.3%)
Town of Fountain Hills | Budget Book 2023 Page 246
Budgeted and Historical Expenditures by Expense Type
Millions
Debt ServiceDamages/Vandalism
Dues & Memberships
Meetings & Training
Supplies
Equipment/Improvemen
Internal ServiceUtilitiesContractual Services
Payroll ExpensesCapital ExpendituresMaintenance & Repair
Contingency
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$5
$10
$15
$20
$25
Goals & Objectives
Goal #1: Develop an investment plan and schedule to maintain/bring Fountain Hills streets, medians, buildings, and parks to
established standards
Objectives:
Develop a detailed infrastructure condition report with a scoring mechanism for evaluating and reporting the
functionality, appearance, and upkeep of the Town's xed assets. The report will be reviewed by the Town Council and
available to Town citizens. (Less than 3 years)
Goal #2: Support local broadband strategic buildouts and deployment efforts while ensuring the preservation of conduit and
right-of-way for future technologies
Objectives:
Make co-location of broadband a requirement with existing infrastructure planning as a condition of permit use or where
public funding is provided. This includes above-ground infrastructure and the codi cation of "dig once" policies where
service providers install broadband conduit as other infrastructure is installed. (Less than 2 years)
Goals #3: Increase the ease and safety of multi-use aspects of Fountain Hills roads
Objectives:
The Fountain Hills Town Council Subcommittee on Pedestrian and Traf c Safety will continue to identify opportunities to
interconnect sidewalks wherever possible to reduce risk to pedestrians and will continue to update and schedule remedy.
(Less than 2 years)
Develop a comprehensive bicycle master plan. A successful plan will focus on developing a seamless cycling network
that emphasizes education and enforcement programs to increase usage. (Less than 2 years)
Town of Fountain Hills | Budget Book 2023 Page 247
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
83.1%61.6%85.0%
Town of Fountain Hills | Budget Book 2023 Page 248
Development Services
John Wesley
Development Services Director
The Development Services Department is dedicated to enhancing the quality of life in Fountain Hills by providing
plan review, construction permitting, building inspections, code enforcement, and Geographic Information Systems,
as well as the use of innovative and proven land planning techniques. The Department strives to provide quality
customer service in a professional and timely manner.
Organizational Chart
Expenditures Summary
1,359,678 $176,262
(14.89% vs. prior year)
Town of Fountain Hills | Budget Book 2023 Page 249
Development Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
250k
500k
750k
1,000k
1,250k
1,500k
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Payroll Expenses (73.6%)Payroll Expenses (73.6%) Payroll Expenses (73.6%)
Contractual Services (11%)Contractual Services (11%) Contractual Services (11%)
Contingency (7.4%)Contingency (7.4%) Contingency (7.4%)
Maintenance & Repair (3%)Maintenance & Repair (3%) Maintenance & Repair (3%)
Internal Service (1.9%)Internal Service (1.9%) Internal Service (1.9%)
Meetings & Training (1.3%)Meetings & Training (1.3%) Meetings & Training (1.3%)
Supplies (0.9%)Supplies (0.9%) Supplies (0.9%)
Utilities (0.4%)Utilities (0.4%) Utilities (0.4%)
Town of Fountain Hills | Budget Book 2023 Page 250
Budgeted and Historical Expenditures by Expense Type
Millions
Dues & Memberships
Equipment/ImprovemenUtilitiesSupplies
Meetings & Training
Internal ServiceMaintenance & Repair
Contingency
Contractual ServicesPayroll Expenses
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expenditures by Category
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Wages $ 588,631 $ 670,278 $ 732,168 $ 775,701
Employment Taxes 15,895 18,893 25,412 25,690
Bene ts 128,453 155,872 172,125 199,861
Dues & Memberships 4,674 27,492 3,907 4,042
Meetings and Training 2,837 1,645 16,530 18,230
Maintenance and Repair 1,718 2,753 40,355 40,355
Utilities 2,917 2,689 4,560 5,040
Contractual Services 41,813 41,676 74,074 149,074
Supplies 5,823 2,984 10,960 11,710
Equipment 2,690 21,484 2,800 4,450
Internal Service 12,038 18,948 25,525 25,525
Contingency --75,000 100,000
Total $ 807,489 $ 964,714 $ 1,183,416 $ 1,359,678
Town of Fountain Hills | Budget Book 2023 Page 251
Goals & Objectives
Goal #1: Retain existing businesses and attract new ones
Objectives:
Identify ways to streamline the building permit process. (Less than 2 years)
Goal #2: Promote the natural and built environment of Fountain Hills to improve the public health, well-being, and safety of
the community
Objectives:
Create and publicize an Environmental Plan for Fountain Hills (Less than 1 year)
Goal #3: Increase the ease and safety of multi-use aspects of Fountain Hills roads
Objectives:
Develop a comprehensive bicycle master plan. A successful plan will focus on developing a seamless cycling network
that emphasizes education and enforcement programs to increase usage. (Less than 2 years)
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
94.6%88.9%90.0%
Town of Fountain Hills | Budget Book 2023 Page 252
Community Services
Rachael Goodwin
Community Services Director
The mission of the Community Services Department is to provide exceptional customer service to enhance the
quality of life by providing and maintaining safe, available, and accessible parks and facilities, recreation programs,
events, and services that will meet the intellectual, social, cultural, and leisure needs of all residents.
Organizational Chart
Expenditures Summary
6,526,221 $901,003
(16.02% vs. prior year)
Town of Fountain Hills | Budget Book 2023 Page 253
Community Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
2M
4M
6M
8M
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Expenditures (43%)Capital Expenditures (43%) Capital Expenditures (43%)
Payroll Expenses (27.9%)Payroll Expenses (27.9%) Payroll Expenses (27.9%)
Contractual Services (11.6%)Contractual Services (11.6%) Contractual Services (11.6%)
Utilities (6%)Utilities (6%) Utilities (6%)
Maintenance & Repair (3.5%)Maintenance & Repair (3.5%) Maintenance & Repair (3.5%)
Supplies (3.1%)Supplies (3.1%) Supplies (3.1%)
Contingency (2.1%)Contingency (2.1%) Contingency (2.1%)
Equipment/Improvemen (1.2%)Equipment/Improvemen (1.2%) Equipment/Improvemen (1.2%)
Internal Service (1%)Internal Service (1%) Internal Service (1%)
Town of Fountain Hills | Budget Book 2023 Page 254
Budgeted and Historical Expenditures by Expense Type
Millions
Damages/Vandalism
Dues & Memberships
Meetings & TrainingInternal ServiceEquipment/Improvemen
Contingency
SuppliesMaintenance & RepairUtilities
Contractual ServicesPayroll Expenses
Capital Expenditures
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
$5
$6
$7
Goals & Objectives
Goal #1: Promote the natural and built environment of Fountain Hills to improve the public health, well-being, and safety of
the community
Objectives:
Continue to expand and connect open space and recreational facilities to create opportunities for physical activities.
(Less than 3 years)
Work with local environmental organizations in strengthening our community's connection with its natural
surroundings. (Less than 1 year)
Goal #2: Develop an investment plan and schedule to maintain/bring Fountain Hills streets, medians, buildings, and parks to
established standards
Objectives:
Develop a detailed infrastructure condition report with a scoring mechanism for evaluating and reporting the
functionality, appearance, and upkeep of the Town's xed assets. The report will be reviewed by the Town Council and
available to Town citizens. (Less than 3 years)
Goal #3: Utilize services provided by other government agencies and outside entities in evaluating and supporting the health
of Fountain Hills parks
Objectives:
Utilize nationally recognized standards for maintenance of the Town's park system. (Less than 2 years)
Town of Fountain Hills | Budget Book 2023 Page 255
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
82.7%81.2%80.0%
Town of Fountain Hills | Budget Book 2023 Page 256
Fire and Emergency Medical Services
Dave Ott
Fire Chief
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 re suppression within the Town limits. The Fire Department
is also responsible for re prevention that includes plan review and building inspections. The Fire Department takes
the lead role in emergency management and the Fire Chief serves as the Emergency Manager for the Town. The Fire
Department also provides other community services such as public education, CPR classes, child safety seat checks
and other safety programs.
Organizational Chart
Expenditures Summary
4,457,834 $171,250
(4.00% vs. prior year)
Town of Fountain Hills | Budget Book 2023 Page 257
Fire and Emergency Medical Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
1M
2M
3M
4M
5M
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contractual Services (91.3%)Contractual Services (91.3%) Contractual Services (91.3%)
Internal Service (4.5%)Internal Service (4.5%) Internal Service (4.5%)
Maintenance & Repair (1.3%)Maintenance & Repair (1.3%) Maintenance & Repair (1.3%)
Capital Expenditures (1.2%)Capital Expenditures (1.2%) Capital Expenditures (1.2%)
Utilities (0.7%)Utilities (0.7%) Utilities (0.7%)
Equipment/Improvemen (0.5%)Equipment/Improvemen (0.5%) Equipment/Improvemen (0.5%)
Town of Fountain Hills | Budget Book 2023 Page 258
Budgeted and Historical Expenditures by Expense Type
Millions
Dues & Memberships
Meetings & TrainingSupplies
Equipment/Improvemen
UtilitiesCapital ExpendituresMaintenance & Repair
Internal Service
Contractual Services
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
$5
Expenditures by Category
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Dues & Memberships $ 700 $ 482 $ 500 $ 500
Meeting & Training 1,229 319 2,200 2,200
Maintenance and Repair 52,308 44,344 58,110 58,110
Utilities 30,827 27,009 32,340 32,340
Contractual Services 3,724,443 2,559,569 794,212 4,071,438
Supplies 5,983 6,924 14,555 14,555
Equipment 17,121 18,611 24,500 22,200
Internal Service 170,193 435,190 201,491 201,491
Capital Expenditures ---55,000
Total $ 4,002,804 $ 3,092,448 $ 1,127,908 $ 4,457,834
Goals & Objectives
Goal #1: Promote the natural and built environment of Fountain Hills to improve the public health, well-being, and safety of
the community
Objectives:
Continue providing exceptional re protection, emergency medical, and life-safety services to Town businesses, residents,
and visitors. (Ongoing)
Town of Fountain Hills | Budget Book 2023 Page 259
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
98.1%99.9%98.0%
Town of Fountain Hills | Budget Book 2023 Page 260
Law Enforcement
Larry Kratzer
District 7 Commander
The Maricopa County Sheriff's Of ce is a fully integrated law enforcement agency committed to being the leader in
establishing the standards for providing quality law enforcement, detention and support services to the citizens of
Maricopa 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 assigned to patrol. In addition, one deputy is assigned as the School
Resource Of cer and one deputy is assigned as the Community Liaison to address quality of life issues, court security,
and administrative duties. Additionally, there are three detectives assigned, one detective supervisor sergeant, one
administrative sergeant, one Commander (Captain), one Deputy Commander (Lieutenant), and one administrative
assistant.
Expenditures Summary
5,456,036 $301,736
(5.85% vs. prior year)
Law Enforcement Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
1M
2M
3M
4M
5M
6M
Town of Fountain Hills | Budget Book 2023 Page 261
Organizational Chart
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contractual Services (99.8%)Contractual Services (99.8%) Contractual Services (99.8%)
Damages/Vandalism (0.2%)Damages/Vandalism (0.2%) Damages/Vandalism (0.2%)
Maintenance & Repair (0.02%)Maintenance & Repair (0.02%) Maintenance & Repair (0.02%)
Supplies (0.001%)Supplies (0.001%) Supplies (0.001%)
Town of Fountain Hills | Budget Book 2023 Page 262
Budgeted and Historical Expenditures by Expense Type
Millions
Dues & Memberships
Supplies
Maintenance & RepairDamages/VandalismContractual Services
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
$5
$6
Expenditures by Category
Category
FY19-20
Actual
FY20-21
Actual
FY21-22
Revised
Budget
FY22-23
Tentative
Budget
Dues & Memberships $ -$ -$ -$ -
Maintenance and Repair 2,316 -1,296 1,296
Contractual Services 4,729,669 3,352,889 4,093,491 5,444,700
Supplies --40 40
Damages/Vandalism --10,000 10,000
Total $ 4,731,985 $ 3,352,889 $ 4,104,827 $ 5,456,036
Goals & Objectives
Goal #1: Promote the natural and built environment of Fountain Hills to improve the public health, well-being, and safety of
the community
Objectives:
Continue providing exceptional law enforcement services to Town businesses, residents and visitors. (Ongoing)
Performance Measures
The Town Council adopted a new Strategic Plan in 2022, which identi ed four strategic priorities. Each of these priorities
are supported by multiple signature strategies and tasks. Staff will be developing meaningful performance measures
based on these priorities over the course of the scal year. However, one performance measure will be included across
all departments and/or divisions that supports the second strategic priority of “Promoting the long-term nancial
sustainability of Town infrastructure, Environmental, and Social Resources.” The most recent audited budget-to-actual
expenditure information, along with estimates for the current scal year, and target percentages for the budgeted year
will be presented.
Expenditure Budget-to-Actual (%)
FY21 FY22 FY23
85.7%98.5%98.0%
Town of Fountain Hills | Budget Book 2023 Page 263
CAPITAL IMPROVEMENTS
Town of Fountain Hills | Budget Book 2023 Page 264
Capital Improvements: One-year Plan
Total Capital Requested
7,688,400
22 Capital Improvement Projects
Total Funding Requested by Department
TOTAL $7,688,400.00
Community Services (35%)$2,686,000.00
Public Works (65%)$5,002,400.00
Total Funding Requested by Source
TOTAL $7,688,400.00
Capital Project Fund (600) (96%)$7,413,400.00
Parks Development Fee Fund (740) (4%)$275,000.00
Capital Costs Breakdown
TOTAL $7,698,900.00
Capital Costs (100%)$7,688,400.00
Operational Costs (0%)$10,500.00
Cost Savings & Revenue Breakdown
There's no data for building chart
Town of Fountain Hills | Budget Book 2023 Page 265
Public Works Requests
Itemized Requests for 2023
Brantley Detention Basin $450,000
New Storm Water Detention Basin.
Community Center Renovations Phase II $275,000
This phase of the Community Center Renovation will address issues discovered during Phase I of the project. During the
initial phase of renovations, a drainage issue was discovered at the exterior walls and doors of the building. This phase of
the...
Fountain Hills Area Drainage Master Planning and Design $150,000
The Flood Control District of Maricopa County has initiated an Area Drainage Master Study/Plan (ADMS/P) for the Town of
Fountain Hills. the rm of Black and Veatch was selected to complete the master plan. This project is currently underway,
with...
Golden Eagle Impoundment Area Improvements $1,500,000
Drainage channel improvements. Modify trash racks on Golden Eagle dam inlets. Construct oodwalls, sediment drop
basins, grouted riprap, irrigation & electrical relocation, walking path reconstruction and retaining wall construction.
Miscellaneous Drainage Improvements $50,000
This project will provide for the construction of new drainage facilities, major repairs, or the extension of existing facilities
at locations of future road widening projects so that excess excavated materials may be put in place when available.
Palisades & La Montana Intersection Improvements $150,000
An Intersection Analysis will need to be completed at this location. The intersection is currently stop controlled on all four
approaches, east and west bound Palisades and north and south bound La Montana. This project will include the design...
Pedestrian Access & Lake Overlook $131,800
Construct a Pedestrian Access overlook area on the west side of Fountain Park across from Avenue of the Fountains.
Phase II Panorama Drive Storm Drain Improvements $1,025,000
Engineering Design and construction for drainage improvements to the lower segment of Panorama Wash. The
Panorama Drain outfalls near El Lago Blvd into Panorama Wash, which converges with Colony Wash and has created
ponding issues for several...
Saguaro & La Montana Intersection Improvements $150,000
An Intersection Analysis is currently underway for Saguaro Blvd and La Montana Blvd. The intersection is currently stop
controlled on the La Montana Blvd approaches. This project will include the design and construction...
Saguaro and Avenue of the Fountains Roundabout $260,600
Construct a Roundabout to improve Traf c/pedestrian Safety.
Shea Boulevard Widening - Palisades Boulevard to Technology Drive $100,000
Roadway Design. This segment will complete west bound Shea, Palisades to Fountain Hills Blvd. The ultimate buildout
when completed will widen Shea Boulevard to six lanes
Sidewalk In ll and Design $300,000
This project will provide for the design and construction of in ll sidewalk where gaps currently exist throughout the Town.
Where necessary, design and construction elements will also include utility coordination and relocation,...
Town Wide Storm Water Infrastructure Rehabilitation $150,000
Town wide stormwater Infrastructure Maintenance and repair.
Town of Fountain Hills | Budget Book 2023 Page 266
Video Surveillance Cameras $75,000
Purchase and installation of video surveillance cameras at various Town parks.
Way nding Signs $235,000
Provide way- nding signs at strategic locations throughout the Town to help direct visitors to public amenities, parks,
lodging and business areas.
Total:$5,002,400
Community Services Requests
Itemized Requests for 2023
CIP Centennial Pavilion $275,000
Centennial Circle Pavilion/ Pavilion improvements The Centennial Circle is a large and under-utilized space. This CIP
project is designed to make the new pavilion area become a programmable space that can be utilized by multiple...
CIP Desert Vista Dog Park Drainage Improvements $75,000
Improper grading in the lower, east end of the large dog park causes puddles and holds water whenever it rains or there
are irrigation issues in the park. The puddles cause issues when the dogs naturally gravitate to them and, as a...
CIP Desert Vista Park $940,000
Skate/Bike Park remodel and improvements The skate park at Desert Vista has multiple safety concerns due to cracking
and chipping concrete. The park will be redesigned with new ramps and features that will extend the footprint to the turf...
CIP Fountain Park $211,000
Lights for playrounds The playgrounds at Fountain Park have never had lighting. There have been several requests by
residents to light them so children can play on them after dark, especially in the summer. This request is for $170,000.00...
CIP Fountain Park Sidewalk Replacement $100,000
Sidewalk Replacement Program This CIP project is designed to replace sidewalks in the parks that are creating potential
safety issues due to root lifting or slip and fall issues on park sidewalks. Staff is requesting a multi-year program...
CIP Four Peaks Park $235,000
Playground Lighting The 2-5 year old playground currently does not have lighting and the lights for the 5-12yr old
playground are from the old basketball courts. Staff is recommending retro tting the basketball poles with new Musco...
CIP Golden Eagle Park $850,000
Shade around ball elds New shade structures were installed after the ooding of 2018 and this CIP project would complete
the shading needed in the remaining ball eld areas. This would add shade structures to eld 1 where there...
Total:$2,686,000
Town of Fountain Hills | Budget Book 2023 Page 267
Capital Improvements: Multi-year Plan
Total Capital Requested
19,568,400
22 Capital Improvement Projects
Total Funding Requested by Department
Community Services Public Works
2023
2024
2025
2026
2027
$7,688,400.00
$9,955,000.00
$675,000.00
$675,000.00
$575,000.00
$0 $2.5M $5M $7.5M
Total Funding Requested by Source
Capital Project Fund (600)Parks Development Fee Fund (740)
2023
2024
2025
2026
2027
$7,688,400.00
$9,955,000.00
$675,000.00
$675,000.00
$575,000.00
$0 $2.5M $5M $7.5M
Town of Fountain Hills | Budget Book 2023 Page 268
Capital Costs Breakdown
Capital Costs Operational Costs
2023
2024
2025
2026
2027
$7,698,900.00
$9,970,500.00
$692,500.00
$732,500.00
$630,000.00
$0 $2.5M $5M $7.5M
Cost Savings & Revenues
There's no data for building chart
Town of Fountain Hills | Budget Book 2023 Page 269
Public Works Requests
Itemized Requests for 2023-2028
Brantley Detention Basin $450,000
New Storm Water Detention Basin.
Community Center Renovations Phase II $550,000
This phase of the Community Center Renovation will address issues discovered during Phase I of the project. During the
initial phase of renovations, a drainage issue was discovered at the exterior walls and doors of the building. This phase of
the...
Fountain Hills Area Drainage Master Planning and Design $150,000
The Flood Control District of Maricopa County has initiated an Area Drainage Master Study/Plan (ADMS/P) for the Town of
Fountain Hills. the rm of Black and Veatch was selected to complete the master plan. This project is currently underway,
with...
Golden Eagle Impoundment Area Improvements $1,500,000
Drainage channel improvements. Modify trash racks on Golden Eagle dam inlets. Construct oodwalls, sediment drop
basins, grouted riprap, irrigation & electrical relocation, walking path reconstruction and retaining wall construction.
Miscellaneous Drainage Improvements $250,000
This project will provide for the construction of new drainage facilities, major repairs, or the extension of existing facilities
at locations of future road widening projects so that excess excavated materials may be put in place when available.
Palisades & La Montana Intersection Improvements $1,650,000
An Intersection Analysis will need to be completed at this location. The intersection is currently stop controlled on all four
approaches, east and west bound Palisades and north and south bound La Montana. This project will include the design...
Pedestrian Access & Lake Overlook $1,631,800
Construct a Pedestrian Access overlook area on the west side of Fountain Park across from Avenue of the Fountains.
Phase II Panorama Drive Storm Drain Improvements $1,450,000
Engineering Design and construction for drainage improvements to the lower segment of Panorama Wash. The
Panorama Drain outfalls near El Lago Blvd into Panorama Wash, which converges with Colony Wash and has created
ponding issues for several...
Saguaro & La Montana Intersection Improvements $1,650,000
An Intersection Analysis is currently underway for Saguaro Blvd and La Montana Blvd. The intersection is currently stop
controlled on the La Montana Blvd approaches. This project will include the design and construction...
Saguaro and Avenue of the Fountains Roundabout $1,760,600
Construct a Roundabout to improve Traf c/pedestrian Safety.
Shea Boulevard Widening - Palisades Boulevard to Technology Drive $1,780,000
Roadway Design. This segment will complete west bound Shea, Palisades to Fountain Hills Blvd. The ultimate buildout
when completed will widen Shea Boulevard to six lanes
Sidewalk In ll and Design $1,500,000
This project will provide for the design and construction of in ll sidewalk where gaps currently exist throughout the Town.
Where necessary, design and construction elements will also include utility coordination and relocation,...
Town Wide Storm Water Infrastructure Rehabilitation $750,000
Town wide stormwater Infrastructure Maintenance and repair.
Town of Fountain Hills | Budget Book 2023 Page 270
Video Surveillance Cameras $375,000
Purchase and installation of video surveillance cameras at various Town parks.
Way nding Signs $235,000
Provide way- nding signs at strategic locations throughout the Town to help direct visitors to public amenities, parks,
lodging and business areas.
Total:$15,682,400
Community Services Requests
Itemized Requests for 2023-2028
CIP Centennial Pavilion $275,000
Centennial Circle Pavilion/ Pavilion improvements The Centennial Circle is a large and under-utilized space. This CIP
project is designed to make the new pavilion area become a programmable space that can be utilized by multiple...
CIP Desert Vista Dog Park Drainage Improvements $75,000
Improper grading in the lower, east end of the large dog park causes puddles and holds water whenever it rains or there
are irrigation issues in the park. The puddles cause issues when the dogs naturally gravitate to them and, as a...
CIP Desert Vista Park $1,140,000
Skate/Bike Park remodel and improvements The skate park at Desert Vista has multiple safety concerns due to cracking
and chipping concrete. The park will be redesigned with new ramps and features that will extend the footprint to the turf...
CIP Fountain Park $211,000
Lights for playrounds The playgrounds at Fountain Park have never had lighting. There have been several requests by
residents to light them so children can play on them after dark, especially in the summer. This request is for $170,000.00...
CIP Fountain Park Sidewalk Replacement $400,000
Sidewalk Replacement Program This CIP project is designed to replace sidewalks in the parks that are creating potential
safety issues due to root lifting or slip and fall issues on park sidewalks. Staff is requesting a multi-year program...
CIP Four Peaks Park $235,000
Playground Lighting The 2-5 year old playground currently does not have lighting and the lights for the 5-12yr old
playground are from the old basketball courts. Staff is recommending retro tting the basketball poles with new Musco...
CIP Golden Eagle Park $1,550,000
Shade around ball elds New shade structures were installed after the ooding of 2018 and this CIP project would complete
the shading needed in the remaining ball eld areas. This would add shade structures to eld 1 where there...
Total:$3,886,000
Town of Fountain Hills | Budget Book 2023 Page 271
DEBT
Town of Fountain Hills | Budget Book 2023 Page 272
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.
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 0
Total GO 7,565,000 7,565,000 0
Rev Refunding 6/4/2015 1.62 7/1/2020 1,880,000 1,880,000 0
Total Rev 1,880,000 1,880,000 0
GO Eagle Mtn 6/4/2015 1.76 7/1/2021 2,300,000 2,300,000 0
Total GO - Eagle Mtn 2,300,000 2,300,000 0
Grand Total $ 11,745,000 $ 11,745,000 $ 0
Legal Debt Limit
The Total Net Debt Applicable to Limit comes from the Report of Bonded Indebtedness and is related to those issues
noted by the appropriate % debt limit.
20% limit - GO bonds for projects involving water, sewer, arti cial lighting, parks, open space, public safety, law
enforcement, re and emergency facilities, street and transportation facilities and recreational facility
improvements.
6% limit - GO bonds for any other general purpose improvements.
The basis for determining the legal debt margin is the net full cash assessed value of all property located within the
Town.
FY18-19 FY19-20 FY20-21 FY21-22
6% Debt Limit
Debt limit $ 32,385,629 $ 33,951,090 $ 35,683,229 $ 37,823,715
Total applicable to limit 0 0 0 0
Legal debt margin $ 26,678,977 $ 27,998,343 $ 35,683,229 $ 37,823,715
Total net debt applicable to the limit
as a percentage of debt limit ----
20% Debt Limit
Debt limit $ 107,952,098 $ 113,170,302 $ 118,944,098 $ 126,079,049
Total applicable to limit 3,495,000 1,615,000 0 0
Legal debt margin $ 83,454,923 $ 89,832,809 $ 118,944,098 $ 126,079,049
Total net debt applicable to the limit
as a percentage of debt limit 3%1%0 0
Net Assessed Full Cash Value $ 539,760,488 $ 565,851,508 $ 594,720,491 $ 630,395,243
Town of Fountain Hills | Budget Book 2023 Page 273
General Obligation (GO) Bonds
Voter-approved General Obligation bonds issued by the Town are repaid by collecting a secondary property tax. This
secondary property tax levy is based on the total amount required for the annual principal and interest payments (with
adjustments for carry-forward and/or interest earnings, delinquencies, etc.) divided by the total assessed valuation for
the Town of Fountain Hills.
Currently, the Town does not have any outstanding General Obligation bonds, and a town-wide secondary property tax
is not required for scal year 2023.
Municipal Property Corporation (MPC) Bonds
One of the methods of funding major municipal projects is the use of a Municipal Property Corporation (MPC). The Town
created the Fountain Hills Municipal Property Corporation, and bonds were issued in 2000 and 2001 to build the
Community Center and purchase a portion of the McDowell Mountain Preserve, respectively. In 2004, MPC bonds were
used to construct Town Hall. While the bonds are outstanding, the MPC owns the land and buildings purchased with
bond proceeds. Principal and interest payments are made using various operating revenues received by the Town and
do not require a property tax levy on residents.
Now that all the MPC bonds have been retired, ownership of the buildings and land have been transferred to the Town.
Eagle Mountain Community Facilities District (EMCFD) Bonds
There have been four bond issues (issued as General Obligation bonds) that were approved for speci c purposes:
The rst two CFD bond issues in 1996 (refunded in 2005) were to acquire certain public infrastructure bene ting
the District, speci cally a sewer project, a storm water conveyance system project, the Eagle Mountain Parkway
Phase I project, and the Summer Hill Boulevard project.
The third CFD bond issue, completed in 2005, refunded and defeased the two 1996 issues.
The fourth issue re nanced the outstanding bonds in 2015 to reduce interest costs.
The Eagle Mountain Community Facilities District debt payments are levied on the property owners within the District.
These obligations are paid by the property owners using secondary property taxes, less any credits, carry-forward and/or
interest earnings and allowing for delinquencies. The nal payment on the fourth issue was made on 7/1/2021. As a
result, a secondary property tax will not be assessed for scal year 2023.
Town of Fountain Hills | Budget Book 2023 Page 274
SCHEDULES & RESOURCES
Town of Fountain Hills | Budget Book 2023 Page 275
Schedule of Authorized Positions
FY 19-20 FY 20-21 FY 21-22 FY 22-23
Authorized Authorized Authorized Proposed
Position Title FTE FTE FTE FTE
Municipal Court
Presiding Judge 0.63 0.63 0.63 0.63
Court Administrator 1.00 1.00 1.00 1.00
Senior Court Clerk 2.00 2.00 1.00 -
Court Operations Coordinator --1.00 1.00
Court Clerk ---2.00
Authorized FTE 3.63 3.63 3.63 4.63
Administration
Town Manager 1.00 1.00 1.00 1.00
Deputy Town Manager/Administrative Services Dir.1.00 1.00 1.00 1.00
Executive Asst to Town Mgr/Council 1.00 1.00 1.00 1.00
Town Clerk 1.00 1.00 1.00 1.00
Economic Development Analyst 1.00 ---
Economic Development and Tourism Specialist -1.00 1.00 -
Management Analyst ---1.00
Economic Development Director 1.00 1.00 1.00 1.00
Communications and Marketing Coordinator 1.00 ---
Community Relations Manager -1.00 1.00 -
Community Relations Director ---1.00
Chief Technology Administrator --1.00 1.00
Network & Information Technology Administrator 1.00 1.00 --
Information Technology Support Specialist 0.50 0.50 0.50 0.74
Finance Director 1.00 1.00 1.00 -
Chief Financial Of cer ---1.00
Senior Accountant --1.00 1.00
Accountant 1.00 1.00 1.00 1.00
Financial Services Technician 2.00 2.00 2.00 2.00
Procurement Administrator --1.00 1.00
Procurement Of cer 1.00 1.00 --
Bene ts and Payroll Specialist ---0.50
Accounting Clerk 0.50 0.50 0.50 -
Customer Service Representative II 1.00 1.00 1.00 1.00
Authorized FTE 15.00 15.00 16.00 16.24
Public Works
Public Works Director 1.00 1.00 1.00 1.00
Civil Engineering Inspector 1.00 1.00 1.00 1.00
Executive Assistant 0.50 0.50 0.50 0.50
Town Engineer 1.00 1.00 1.00 1.00
Assistant Town Engineer 0.63 0.63 1.00 1.00
Facilities Supervisor -1.00 1.00 1.00
Facilities/Environmental Supervisor 1.00 ---
Senior Facilities Maintenance Tech -1.00 1.00 1.00
Facilities Maintenance Tech 1.00 --1.00
Custodian 1.30 1.30 0.50 0.50
Streets Superintendent 1.00 1.00 1.00 1.00
Fleet Mechanic/Open Space-Landscape Spec 1.00 ---
Senior Maintenance Technician -1.00 1.00 1.00
Street Maintenance Technician 3.00 3.00 3.00 3.00
Town of Fountain Hills | Budget Book 2023 Page 276
Authorized FTE 12.43 12.43 12.00 13.00
Development Services
Development Services Director 1.00 1.00 1.00 1.00
Executive Assistant 0.50 0.50 0.50 0.50
Senior Planner 1.00 1.00 1.00 1.00
GIS Technician/CAD Operator 1.00 1.00 1.00 1.00
Senior Code Enforcement Of cer 1.00 1.00 1.00 1.00
Code Enforcement Of cer 1.00 1.00 1.00 1.50
Chief Building Of cial/Plans Examiner 1.00 1.00 1.00 1.00
Senior Building Inspector 1.00 1.00 1.00 1.00
Building Permit Technician 1.50 1.50 1.50 2.00
Authorized FTE 9.00 9.00 9.00 10.00
Community Services
Community Services Director 1.00 1.00 1.00 -
Deputy Town Manager/Community Services Dir.1.00
Recreation Manager 1.00 1.00 1.00 1.00
Recreation Program Coordinator 2.00 2.00 2.00 1.00
Senior Recreation Program Coordinator ---1.00
Executive Assistant 1.00 1.00 1.00 1.00
Parks Superintendent 1.00 1.00 1.00 1.00
Park Operations Lead 4.00 4.00 4.00 4.00
Lead Park Attendant 0.49 0.49 1.00 1.00
Park Attendant 1.96 1.96 1.96 1.96
Groundskeeper II -1.00 2.00 2.00
Customer Service Representative II 0.88 1.13 1.63 1.63
Community Center Manager 1.00 1.00 1.00 1.00
Operations Coordinator - Community Center 1.00 1.00 1.00 1.00
Operations Support Worker 0.37 0.37 0.37 0.37
Lead Operations Support Worker 1.28 1.28 1.28 1.28
Senior Services Supervisor 1.00 1.00 1.00 -
Community Center Program Coordinator ---1.00
Senior Services Activities Coordinator 1.78 1.78 1.78 -
Community Center Assistant ---2.28
Volunteer Coordinator 1.00 1.00 1.00 1.00
Authorized FTE 20.76 22.01 24.02 24.52
Total Authorized FTE 60.82 62.07 64.65 68.39
Town of Fountain Hills | Budget Book 2023 Page 277
Pay Plan - Effective 7/1/2022
Exempt Positions
Position Title MinimumMaximum
Deputy Town Manager/Administrative Services Director $ 130,586 $ 186,738
Deputy Town Manager/Community Services Director 130,586 186,738
Chief Financial Of cer 130,586 186,738
Public Works Director 122,046 174,526
Development Services Director 122,046 174,526
Town Clerk 114,062 163,109
Economic Development Director 114,062 163,109
Chief Technology Administrator 108,515 155,176
Town Engineer 106,963 152,957
Community Relations Director 106,963 152,957
Assistant Town Engineer 90,923 130,020
Court Administrator 89,324 127,733
Chief Building Of cial/Plans Examiner 79,017 112,994
Recreation Manager 78,057 111,622
Parks Superintendent 78,057 111,622
Community Center Manager 78,057 111,622
Senior Accountant 78,057 111,622
Procurement Administrator 78,057 111,622
Streets Superintendent 77,359 110,623
Senior Planner 77,042 110,170
Facilities Supervisor 67,395 96,375
Senior Recreation Program Coordinator 65,532 93,711
Events and Operations Supervisor 65,532 93,711
Executive Assistant to Town Manager/Council 64,813 92,683
Civil Plans Examiner 64,648 92,447
Management Analyst 64,648 92,447
Accountant 59,826 85,551
Court Operations Coordinator 59,826 85,551
Community Center Program Coordinator 59,826 85,551
Operations Coordinator - Community Center 59,826 85,551
Recreation Program Coordinator 59,826 85,551
Senior Code Enforcement Of cer 59,826 85,551
Volunteer Coordinator 59,826 85,551
Non-Exempt Positions
Position Title MinimumMaximum
Senior Building Inspector $32.01 $45.77
Town of Fountain Hills | Budget Book 2023 Page 278
Information Technology Support Specialist 31.29 44.74
GIS Technician/CAD Operator 30.54 43.67
Civil Engineer Inspector 28.01 40.05
Bene ts and Payroll Specialist 26.28 37.58
Executive Assistant 24.89 35.59
Code Enforcement Of cer 24.89 35.59
Senior Maintenance Technician 24.28 34.72
Senior Facilities Maintenance Technician 24.28 34.72
Park Operations Lead 24.28 34.72
Facilities Maintenance Technician 22.46 32.12
Building Permit Technician 21.87 31.27
Senior Court Clerk 21.31 30.47
Street Maintenance Technician 21.31 30.47
Court Clerk 20.36 29.11
Financial Services Technician 20.36 29.11
Groundskeeper II 20.36 29.11
Customer Service Representative II 19.72 28.20
Community Center Assistant 19.28 27.57
Lead Park Attendant 19.28 27.57
Lead Operations Support Worker 19.28 27.57
Customer Service Representative I 17.57 25.13
Operations Support Worker 17.16 24.54
Park Attendant 17.16 24.54
Custodian 15.86 22.68
Town of Fountain Hills | Budget Book 2023 Page 279
Budget Resolution
Town of Fountain Hills | Budget Book 2023 Page 280
The full text of Resolution 2022-19 can be accessed by clicking here .
Town of Fountain Hills | Budget Book 2023 Page 281
Acronyms
ABC-American Base Course
AC-Asphaltic Concrete
ACA-Arizona Commerce Authority
ACMA-Arizona City Manager’s Association
ADA-Americans with Disabilities Act
ADEQ-Arizona Department of Environmental Quality
ADOG-Association of Dog Owners Group
ADOT-Arizona Department of Transportation
ADWR-Arizona Department of Water Resources
AGIC-Arizona Geographic Information Council
AICP-American Institute of Certi ed Planners
AOC-Administrative Of ce of the Courts
APA-American Planning Association
APRA-American Parks & Recreation Association
APWA-American Public Works Association
ARRA-American Recovery and Reinvestment Act of 2009
ARS-Arizona Revised Statutes
ASCE-American Society of Civil Engineers
AZBO-Arizona Building Of cials
AZDOR-Arizona Department of Revenue
AZDOT-Arizona Department of Transportation
AZ POST-Arizona Peace Of cer Standards 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
GFOA-Government Finance Of cers Association
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 Conditioning
ICMA-International City/County Management 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 Organization
IT-Information Technology
ITS-Intelligent Transportation System
JCEF-Judicial Court Enhancement Fund
ln. ft.-Lineal (Linear) Feet
LTAP-Local Technical Assistance Program
LTAF-Local Transportation Assistance Fund
MAG-Maricopa Association of Governments
MCFCD-Maricopa County Flood Control District
MCSO-Maricopa County Sheriff’s Of ce
MH-Manhole
MHz-Megahertz
MPC-Municipal Property Corporation
MSRB-Municipal Securities Rulemaking Board
NACSLB-National Advisory Council on State and Local
Budgeting
Town of Fountain Hills | Budget Book 2023 Page 282
CELA-Code Enforcement League of Arizona
CFD-Community Facilities District
CIP-Capital Improvement Program
CMAQ-Congestion Mitigation and Air Quality
cu. yd.-Cubic Yard
EMCFD-Eagle Mountain Community Facilities District
EMMA-Electronic Municipal Market Access
EOC-Emergency Operations Center
EPIC-TBI-Excellence in Prehospital Care-Traumatic Brain
Injury
FEMA-Federal Emergency Management Administration
FHUSD-Fountain Hills Uni ed School District
FIT-Fountain Hills Integrated Trails
FTE-Full Time Equivalent
FY-Fiscal Year
GAAP-Generally Accepted Accounting Principles
GADA-Greater Arizona Development Authority
GASB-Governmental Accounting Standards Board
NRPA-National Recreation and Park Association
PC-Portland Cement
PUD-Planned Unit Developments
PTO-Parent Teacher Organization
RFP-Request for Proposal
RFQ-Request for Quotation
RPM-Re ective Pavement Marker
RPTA-Regional Public Transit Agency
SEC-Securities and Exchange Commission
sq. ft.-Square Feet
sq. yd.-Square Yard
SR-State Route
STORM-Stormwater Outreach for Regional Municipalities
SWOT-Strengths, Weaknesses, Opportunities, Threats
V-Volt
VHF-Very High Frequency
VOIP-Voice Over Internet Protocol
VRF-Vehicle Replacement Fund
Town of Fountain Hills | Budget Book 2023 Page 283
APPENDIX
Town of Fountain Hills | Budget Book 2023 Page 284
PUBLIC WORKS REQUESTS
Town of Fountain Hills | Budget Book 2023 Page 285
This requests information is generated from , Adopted Version.
Brantley Detention Basin
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2020
Est. Completion Date 06/30/2024
Department Public Works
Type Capital Improvement
Project Number D6059
Description
New Storm Water Detention Basin.
Details
Type of Project New Drainage Infrastructure
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Bene t to Community
This project will collect and temporarily store storm water runoff to minimize downstream ooding on neighborhood streets.
Town of Fountain Hills | Budget Book 2023 Page 286
Capital Cost Breakdown
Capital Cost To Date FY2023 Total
Design $100,000 $100,000
Engineering $5,000 $5,000
Land/Right-of-way $350,000 $350,000
Total $5,000 $450,000 $455,000
Capital Cost
Total To Date
$5,000
FY2023 Budget
$450,000
Total Budget (all years)
$450K
Project Total
$455K
Capital Cost by Year (Adopted)
Design Land/Right-of-way
2023 $450,000.00
$0 $120K $240K $360K
Capital Cost for Budgeted Years (Adopted)
TOTAL $450,000.00
Design (22%)$100,000.00
Land/Right-of-way (78%)$350,000.00
Town of Fountain Hills | Budget Book 2023 Page 287
Funding Sources Breakdown
Funding Sources FY2023 Total
Capital Project Fund (600)$450,000 $450,000
Total $450,000 $450,000
Funding Sources
FY2023 Budget
$450,000
Total Budget (all years)
$450K
Project Total
$450K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023 $450,000.00
$0 $120K $240K $360K
Funding Sources for Budgeted Years (Adopted)
TOTAL $450,000.00
Capital Project Fund (600) (100%)$450,000.00
Town of Fountain Hills | Budget Book 2023 Page 288
Operational Costs Breakdown
Operational Costs FY2024 FY2025 FY2026 Total
Other Impact $2,500 $2,500 $2,500 $7,500
Total $2,500 $2,500 $2,500 $7,500
Operational Costs
Total Budget (all years)
$7.5K
Project Total
$7.5K
Operational Costs by Year (Adopted)
Other Impact
2024
2025
2026
$2,500.00
$2,500.00
$2,500.00
$0 $2.4K$600 $1.2K $1.8K
Operational Costs for Budgeted Years (Adopted)
TOTAL $7,500.00
Other Impact (100%)$7,500.00
Town of Fountain Hills | Budget Book 2023 Page 289
This requests information is generated from , Adopted Version.
Community Center Renovations Phase II
Overview
Submitted By David Pock
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2024
Department Public Works
Type Capital Improvement
Project Number F4037
Description
This phase of the Community Center Renovation will address issues discovered during Phase I of the project. During the initial phase of
renovations, a drainage issue was discovered at the exterior walls and doors of the building. This phase of the project will address these
drainage issues, and the exterior wall bases will be modi ed to change the direction of water ow, to drain away from the building. Work
will also include the replacement of an interior wall and replace it with a collapsible wall, to add exibility for Town programs. The
Council-adopted Community Services Strategic Plan identi es the need to enhance facility utilization to promote a sense of community.
Details
Type of Project Improvement
Strategic Initiative Maintain current infrastructure and prepare for emerging trends
Town of Fountain Hills | Budget Book 2023 Page 290
Capital Cost Breakdown
Capital Cost FY2023 FY2024 Total
Construction $275,000 $275,000 $550,000
Total $275,000 $275,000 $550,000
Capital Cost
FY2023 Budget
$275,000
Total Budget (all years)
$550K
Project Total
$550K
Capital Cost by Year (Adopted)
Construction
2023
2024
$275,000.00
$275,000.00
$0 $80K $160K $240K
Capital Cost for Budgeted Years (Adopted)
TOTAL $550,000.00
Construction (100%)$550,000.00
Town of Fountain Hills | Budget Book 2023 Page 291
Funding Sources Breakdown
Funding Sources FY2023 FY2024 Total
Capital Project Fund (600)$275,000 $275,000 $550,000
Total $275,000 $275,000 $550,000
Funding Sources
FY2023 Budget
$275,000
Total Budget (all years)
$550K
Project Total
$550K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
$275,000.00
$275,000.00
$0 $80K $160K $240K
Funding Sources for Budgeted Years (Adopted)
TOTAL $550,000.00
Capital Project Fund (600) (100%)$550,000.00
Town of Fountain Hills | Budget Book 2023 Page 292
This requests information is generated from , Adopted Version.
Fountain Hills Area Drainage Master Planning and Design
Overview
Submitted By David Pock
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2024
Department Public Works
Type Capital Improvement
Project Number D6061
Description
The Flood Control District of Maricopa County has initiated an Area Drainage Master Study/Plan (ADMS/P) for the Town of Fountain Hills.
the rm of Black and Veatch was selected to complete the master plan. This project is currently underway, with the rst step in the
process being data collection, eld reconnaissance and base model development. Town staff is coordinating with Black and Veatch to
provide the necessary data for this process. Following the development of the FLO-2D base model, which will include walls, levees, dams,
washes and all hydraulic structures, the Town's drainage systems will be analyzed during 100-year and 500-year storm events, including
sediment transport analysis. The study will identify ooding and high-hazard areas town-wide that need to be addressed. Once projects
are identi ed, the Town anticipates applying for grant funding for design and construction, and these funds will be used as match funds
towards these future projects.
Images
Details
Type of Project Drainage Improvement
Strategic Initiative Maintain current infrastructure and prepare for emerging trends
Town of Fountain Hills | Budget Book 2023 Page 293
Capital Cost Breakdown
Capital Cost FY2023 Total
Planning $150,000 $150,000
Total $150,000 $150,000
Capital Cost
FY2023 Budget
$150,000
Total Budget (all years)
$150K
Project Total
$150K
Capital Cost by Year (Adopted)
Planning
2023 $150,000.00
$0 $40K $80K $120K
Capital Cost for Budgeted Years (Adopted)
TOTAL $150,000.00
Planning (100%)$150,000.00
Town of Fountain Hills | Budget Book 2023 Page 294
Funding Sources Breakdown
Funding Sources FY2023 Total
Capital Project Fund (600)$150,000 $150,000
Total $150,000 $150,000
Funding Sources
FY2023 Budget
$150,000
Total Budget (all years)
$150K
Project Total
$150K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023 $150,000.00
$0 $40K $80K $120K
Funding Sources for Budgeted Years (Adopted)
TOTAL $150,000.00
Capital Project Fund (600) (100%)$150,000.00
Town of Fountain Hills | Budget Book 2023 Page 295
This requests information is generated from , Adopted Version.
Golden Eagle Impoundment Area Improvements
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner Justin Weldy, Public Works Director
Est. Start Date 09/13/2018
Est. Completion Date 06/30/2026
Department Public Works
Type Capital Improvement
Project Number D6057
Description
Drainage channel improvements. Modify trash racks on Golden Eagle dam inlets. Construct oodwalls, sediment drop basins, grouted
riprap, irrigation & electrical relocation, walking path reconstruction and retaining wall construction.
Details
Type of Project Drainage Improvement
Strategic Initiative Long-term nancial stability of
community infrastructure, environmental,
and social resources
Location
Supplemental Attachments
Scope and fee(/resource/cleargov-prod/projects/documents/4deb1a42e11cbf9f4209.pdf)
Bene t to Community
Golden Eagle impoundment area receives storm runoff from three washes, Ashbrook wash, Bristol wash and Cloudburst
wash. The 100-year storm rainfall intensity values have increased in the northeastern area of Maricopa County. Runoff values
have increased, due to increased upstream development. Runoff time of concentration has accelerated, due to increased
upstream development. The net change as a result of noted changes above have increased the amount of ow entering the
impoundment area (this includes the park improvement areas ball elds, picnic Ramada area ect) and requires major
modi cations to the drainage courses.
Town of Fountain Hills | Budget Book 2023 Page 296
Capital Cost Breakdown
Capital Cost FY2023 Total
Construction $1,500,000 $1,500,000
Total $1,500,000 $1,500,000
Capital Cost
FY2023 Budget
$1,500,000
Total Budget (all years)
$1.5M
Project Total
$1.5M
Capital Cost by Year (Adopted)
Construction
2023 $1,500,000.00
$0 $400K $800K $1.2M
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,500,000.00
Construction (100%)$1,500,000.00
Town of Fountain Hills | Budget Book 2023 Page 297
Funding Sources Breakdown
Funding Sources FY2023 Total
Capital Project Fund (600)$1,500,000 $1,500,000
Total $1,500,000 $1,500,000
Funding Sources
FY2023 Budget
$1,500,000
Total Budget (all years)
$1.5M
Project Total
$1.5M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023 $1,500,000.00
$0 $400K $800K $1.2M
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,500,000.00
Capital Project Fund (600) (100%)$1,500,000.0
Town of Fountain Hills | Budget Book 2023 Page 298
Operational Costs Breakdown
Operational Costs FY2026 FY2027 Total
Other Impact $40,000 $40,000 $80,000
Total $40,000 $40,000 $80,000
Operational Costs
Total Budget (all years)
$80K
Project Total
$80K
Operational Costs by Year (Adopted)
Other Impact
2026
2027
$40,000.00
$40,000.00
$0 $10K $20K $30K $40K
Operational Costs for Budgeted Years (Adopted)
TOTAL $80,000.00
Other Impact (100%)$80,000.00
Town of Fountain Hills | Budget Book 2023 Page 299
This requests information is generated from , Adopted Version.
Miscellaneous Drainage Improvements
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2027
Department Public Works
Type Capital Improvement
Project Number D6047
Description
This project will provide for the construction of new drainage facilities, major repairs, or the extension of existing facilities at locations of
future road widening projects so that excess excavated materials may be put in place when available.
Images
Details
Type of Project Drainage Improvement
Strategic Initiative Long-term nancial stability of community infrastructure, environmental, and social
resources
Bene t to Community
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 ll material. This work is done at no
cost to the Town and will save on the costs to ll 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. Re-vegetation is also required
in the areas where ll materials are placed to help with erosion and aesthetics.
Town of Fountain Hills | Budget Book 2023 Page 300
Capital Cost Breakdown
Capital Cost FY2023 FY2024 FY2025 FY2026 FY2027 Total
Construction $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Total $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Capital Cost
FY2023 Budget
$50,000
Total Budget (all years)
$250K
Project Total
$250K
Capital Cost by Year (Adopted)
Construction
2023
2024
2025
2026
2027
$50,000.00
$50,000.00
$50,000.00
$50,000.00
$50,000.00
$0 $12K $24K $36K $48K
Capital Cost for Budgeted Years (Adopted)
TOTAL $250,000.00
Construction (100%)$250,000.00
Town of Fountain Hills | Budget Book 2023 Page 301
Funding Sources Breakdown
Funding Sources FY2023 FY2024 FY2025 FY2026 FY2027 Total
Capital Project Fund (600)$50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Total $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Funding Sources
FY2023 Budget
$50,000
Total Budget (all years)
$250K
Project Total
$250K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
2025
2026
2027
$50,000.00
$50,000.00
$50,000.00
$50,000.00
$50,000.00
$0 $12K $24K $36K $48K
Funding Sources for Budgeted Years (Adopted)
TOTAL $250,000.00
Capital Project Fund (600) (100%)$250,000.00
Town of Fountain Hills | Budget Book 2023 Page 302
This requests information is generated from , Adopted Version.
Palisades & La Montana Intersection Improvements
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner David Janover, Town Engineer
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2027
Department Public Works
Type Capital Improvement
Project Number S6074
Description
An Intersection Analysis will need to be completed at this location. The intersection is currently stop controlled on all four approaches,
east and west bound Palisades and north and south bound La Montana.
This project will include the design and construction of intersection improvements to enhance safety for vehicles, pedestrians and
bicyclists. The analysis will determine the nature of the improvements, which may include either a traf c signal or roundabout, It is
anticipated that this project will qualify for Federal grant funding through the 2021 Infrastructure Bill.
Details
Type of Project Other
Strategic Initiative Maintain current infrastructure and
prepare for emerging trends
Location
Bene t to Community
Numerous crashes have occurred at this intersection, and this project will implement the recommended solution from the
Intersection Traf c Analysis to improve overall safety at this location.
Town of Fountain Hills | Budget Book 2023 Page 303
Capital Cost Breakdown
Capital Cost FY2023 FY2024 Total
Design $150,000 $150,000
Construction $1,500,000 $1,500,000
Total $150,000 $1,500,000 $1,650,000
Capital Cost
FY2023 Budget
$150,000
Total Budget (all years)
$1.65M
Project Total
$1.65M
Capital Cost by Year (Adopted)
Construction Design
2023
2024
$150,000.00
$1,500,000.00
$0 $400K $800K $1.2M
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,650,000.00
Construction (91%)$1,500,000.00
Design (9%)$150,000.00
Town of Fountain Hills | Budget Book 2023 Page 304
Funding Sources Breakdown
Funding Sources FY2023 FY2024 Total
Capital Project Fund (600)$150,000 $1,500,000 $1,650,000
Total $150,000 $1,500,000 $1,650,000
Funding Sources
FY2023 Budget
$150,000
Total Budget (all years)
$1.65M
Project Total
$1.65M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
$150,000.00
$1,500,000.00
$0 $400K $800K $1.2M
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,650,000.00
Capital Project Fund (600) (100%)$1,650,000.0
Town of Fountain Hills | Budget Book 2023 Page 305
Operational Costs Breakdown
Operational Costs FY2025 FY2026 FY2027 Total
Other Impact $1,000 $1,000 $1,000 $3,000
Total $1,000 $1,000 $1,000 $3,000
Operational Costs
Total Budget (all years)
$3K
Project Total
$3K
Operational Costs by Year (Adopted)
Other Impact
2025
2026
2027
$1,000.00
$1,000.00
$1,000.00
$0 $250 $500 $750 $1K
Operational Costs for Budgeted Years (Adopted)
TOTAL $3,000.00
Other Impact (100%)$3,000.00
Town of Fountain Hills | Budget Book 2023 Page 306
This requests information is generated from , Adopted Version.
Pedestrian Access & Lake Overlook
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner David Janover, Town Engineer
Est. Start Date 02/01/2022
Est. Completion Date 06/30/2023
Department Public Works
Type Capital Improvement
Project Number P3026
Description
Construct a Pedestrian Access overlook area on the west side of Fountain Park across from Avenue of the Fountains.
Details
Type of Project New Construction
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Bene t to Community
This project will construct an overlook area to provide further opportunities to view and enjoy Fountain Park, helping to
facilitate a further connection between the Avenue of the Fountains and Fountain Park. It will provide users of all abilities
with a more direct route to the lake perimeter path from the Avenue, providing a connection into the park.
Town of Fountain Hills | Budget Book 2023 Page 307
Capital Cost Breakdown
Capital Cost FY2023 FY2024 Total
Engineering $131,800 $131,800
Construction $1,500,000 $1,500,000
Total $131,800 $1,500,000 $1,631,800
Capital Cost
FY2023 Budget
$131,800
Total Budget (all years)
$1.632M
Project Total
$1.632M
Capital Cost by Year (Adopted)
Construction Engineering
2023
2024
$131,800.00
$1,500,000.00
$0 $400K $800K $1.2M
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,631,800.00
Construction (92%)$1,500,000.00
Engineering (8%)$131,800.00
Town of Fountain Hills | Budget Book 2023 Page 308
Funding Sources Breakdown
Funding Sources FY2023 FY2024 Total
Capital Project Fund (600)$131,800 $1,500,000 $1,631,800
Total $131,800 $1,500,000 $1,631,800
Funding Sources
FY2023 Budget
$131,800
Total Budget (all years)
$1.632M
Project Total
$1.632M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
$131,800.00
$1,500,000.00
$0 $400K $800K $1.2M
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,631,800.00
Capital Project Fund (600) (100%)$1,631,800.00
Town of Fountain Hills | Budget Book 2023 Page 309
This requests information is generated from , Adopted Version.
Phase II Panorama Drive Storm Drain Improvements
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner Justin Weldy, Public Works Director
Est. Start Date 01/01/2020
Est. Completion Date 06/30/2023
Department Public Works
Type Capital Improvement
Project Number D6058
Description
Engineering Design and construction for drainage improvements to the lower segment of Panorama Wash. The Panorama Drain outfalls
near El Lago Blvd into Panorama Wash, which converges with Colony Wash and has created ponding issues for several years.
Details
Type of Project Drainage Improvement
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Bene t to Community
The lower segment of the Panorama wash has had standing stagnate water issues for many years resulting in insect and foul
odor complaints. To minimize the negative effects of this the Town installed and maintains a pump back system is this area.
However, there is an area between the outfall and the pump that continues to be problematic.
Town of Fountain Hills | Budget Book 2023 Page 310
Capital Cost Breakdown
Capital Cost FY2023 FY2024 Total
Construction $1,025,000 $425,000 $1,450,000
Total $1,025,000 $425,000 $1,450,000
Capital Cost
FY2023 Budget
$1,025,000
Total Budget (all years)
$1.45M
Project Total
$1.45M
Capital Cost by Year (Adopted)
Construction
2023
2024
$1,025,000.00
$425,000.00
$0 $250K $500K $750K $1M
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,450,000.00
Construction (100%)$1,450,000.00
Town of Fountain Hills | Budget Book 2023 Page 311
Funding Sources Breakdown
Funding Sources FY2023 FY2024 Total
Capital Project Fund (600)$1,025,000 $425,000 $1,450,000
Total $1,025,000 $425,000 $1,450,000
Funding Sources
FY2023 Budget
$1,025,000
Total Budget (all years)
$1.45M
Project Total
$1.45M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
$1,025,000.00
$425,000.00
$0 $250K $500K $750K $1M
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,450,000.00
Capital Project Fund (600) (100%)$1,450,000.0
Town of Fountain Hills | Budget Book 2023 Page 312
Operational Costs Breakdown
Operational Costs FY2024 FY2025 FY2026 Total
Other Impact $2,500 $2,500 $2,500 $7,500
Total $2,500 $2,500 $2,500 $7,500
Operational Costs
Total Budget (all years)
$7.5K
Project Total
$7.5K
Operational Costs by Year (Adopted)
Other Impact
2024
2025
2026
$2,500.00
$2,500.00
$2,500.00
$0 $2.4K$600 $1.2K $1.8K
Operational Costs for Budgeted Years (Adopted)
TOTAL $7,500.00
Other Impact (100%)$7,500.00
Town of Fountain Hills | Budget Book 2023 Page 313
This requests information is generated from , Adopted Version.
Saguaro & La Montana Intersection Improvements
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner David Janover, Town Engineer
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2027
Department Public Works
Type Capital Improvement
Project Number S6070
Description
An Intersection Analysis is currently underway for Saguaro Blvd and La Montana Blvd. The intersection is currently stop controlled on the
La Montana Blvd approaches. This project will include the design and construction of intersection improvements to enhance safety for
vehicles, pedestrians and bicyclists. The analysis will determine the nature of the improvements, which may include either a traf c
signal or roundabout, It is anticipated that this project will qualify for Federal grant funding through the 2021 Infrastructure Bill.
Details
Type of Project Other
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Bene t to Community
Numerous crashes have occurred at this intersection, and this project will implement the recommended solution from the
Intersection Traf c Analysis to improve overall safety at this location.
Town of Fountain Hills | Budget Book 2023 Page 314
Capital Cost Breakdown
Capital Cost FY2023 FY2024 Total
Design $150,000 $150,000
Construction $1,500,000 $1,500,000
Total $150,000 $1,500,000 $1,650,000
Capital Cost
FY2023 Budget
$150,000
Total Budget (all years)
$1.65M
Project Total
$1.65M
Capital Cost by Year (Adopted)
Construction Design
2023
2024
$150,000.00
$1,500,000.00
$0 $400K $800K $1.2M
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,650,000.00
Construction (91%)$1,500,000.00
Design (9%)$150,000.00
Town of Fountain Hills | Budget Book 2023 Page 315
Funding Sources Breakdown
Funding Sources FY2023 FY2024 Total
Capital Project Fund (600)$150,000 $1,500,000 $1,650,000
Total $150,000 $1,500,000 $1,650,000
Funding Sources
FY2023 Budget
$150,000
Total Budget (all years)
$1.65M
Project Total
$1.65M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
$150,000.00
$1,500,000.00
$0 $400K $800K $1.2M
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,650,000.00
Capital Project Fund (600) (100%)$1,650,000.0
Town of Fountain Hills | Budget Book 2023 Page 316
Operational Costs Breakdown
Operational Costs FY2025 FY2026 FY2027 Total
Other Impact $1,000 $1,000 $1,000 $3,000
Total $1,000 $1,000 $1,000 $3,000
Operational Costs
Total Budget (all years)
$3K
Project Total
$3K
Operational Costs by Year (Adopted)
Other Impact
2025
2026
2027
$1,000.00
$1,000.00
$1,000.00
$0 $250 $500 $750 $1K
Operational Costs for Budgeted Years (Adopted)
TOTAL $3,000.00
Other Impact (100%)$3,000.00
Town of Fountain Hills | Budget Book 2023 Page 317
This requests information is generated from , Adopted Version.
Saguaro and Avenue of the Fountains Roundabout
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner David Janover, Town Engineer
Est. Start Date 02/01/2022
Est. Completion Date 06/30/2023
Department Public Works
Type Capital Improvement
Project Number S6069
Description
Construct a Roundabout to improve Traf c/pedestrian Safety.
Details
Type of Project Other
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Bene t to Community
Traf c, bike, and pedestrian movements at the Saguaro and Avenue of the Fountains intersection have been identi ed as a
Council priority. This project will improve intersection traf c operations by constructing a Roundabout.
Town of Fountain Hills | Budget Book 2023 Page 318
Capital Cost Breakdown
Capital Cost FY2023 FY2024 Total
Design $260,600 $260,600
Construction $1,500,000 $1,500,000
Total $260,600 $1,500,000 $1,760,600
Capital Cost
FY2023 Budget
$260,600
Total Budget (all years)
$1.761M
Project Total
$1.761M
Capital Cost by Year (Adopted)
Construction Design
2023
2024
$260,600.00
$1,500,000.00
$0 $400K $800K $1.2M
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,760,600.00
Construction (85%)$1,500,000.00
Design (15%)$260,600.00
Town of Fountain Hills | Budget Book 2023 Page 319
Funding Sources Breakdown
Funding Sources FY2023 FY2024 Total
Capital Project Fund (600)$260,600 $1,500,000 $1,760,600
Total $260,600 $1,500,000 $1,760,600
Funding Sources
FY2023 Budget
$260,600
Total Budget (all years)
$1.761M
Project Total
$1.761M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
$260,600.00
$1,500,000.00
$0 $400K $800K $1.2M
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,760,600.00
Capital Project Fund (600) (100%)$1,760,600.0
Town of Fountain Hills | Budget Book 2023 Page 320
This requests information is generated from , Adopted Version.
Shea Boulevard Widening - Palisades Boulevard to Technology
Drive
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2019
Est. Completion Date 06/01/2023
Department Public Works
Type Capital Improvement
Project Number S6058
Description
Roadway Design. This segment will complete west bound Shea, Palisades to Fountain Hills Blvd.
The ultimate buildout when completed will widen Shea Boulevard to six lanes
Details
Type of Project New Road
Strategic Initiative Long-term nancial stability of
community infrastructure, environmental,
and social resources
Location
Bene t to Community
Shea Boulevard is a road of regional signi cance and has an average daily traf c volume of 34,600 vehicles at Palisades
Boulevard. This project is a MAG Proposition 400 project that will provide for 70% of the project funding with a 30% match
from the Town. The design of this segment will complete west bound Shea, Palisades to Fountain Hills Blvd.
Town of Fountain Hills | Budget Book 2023 Page 321
Capital Cost Breakdown
Capital Cost FY2023 FY2024 Total
Construction $100,000 $1,680,000 $1,780,000
Total $100,000 $1,680,000 $1,780,000
Capital Cost
FY2023 Budget
$100,000
Total Budget (all years)
$1.78M
Project Total
$1.78M
Capital Cost by Year (Adopted)
Construction
2023
2024
$100,000.00
$1,680,000.00
$0 $500K $1M $1.5M
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,780,000.00
Construction (100%)$1,780,000.00
Town of Fountain Hills | Budget Book 2023 Page 322
Funding Sources Breakdown
Funding Sources FY2023 FY2024 Total
Capital Project Fund (600)$100,000 $1,680,000 $1,780,000
Total $100,000 $1,680,000 $1,780,000
Funding Sources
FY2023 Budget
$100,000
Total Budget (all years)
$1.78M
Project Total
$1.78M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
$100,000.00
$1,680,000.00
$0 $500K $1M $1.5M
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,780,000.00
Capital Project Fund (600) (100%)$1,780,000.0
Town of Fountain Hills | Budget Book 2023 Page 323
This requests information is generated from , Adopted Version.
Sidewalk In ll and Design
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2027
Department Public Works
Type Capital Improvement
Project Number S6061
Description
This project will provide for the design and construction of in ll sidewalk where gaps currently exist throughout the Town. Where
necessary, design and construction elements will also include utility coordination and relocation, ADA-compliant ramps and retaining
walls,
Details
Type of Project Other
Strategic Initiative Improve public health, well-being, and safety of our community
Bene t to Community
This project will provide sidewalk where gaps currently exist. The sidewalks will provide connectivity to improve the
walkability in the Town and will support the Town's Active Transportation Plan and the 2021 Strategic Plan for creating a
walkable community.
Town of Fountain Hills | Budget Book 2023 Page 324
Capital Cost Breakdown
Capital Cost FY2023 FY2024 FY2025 FY2026 FY2027 Total
Design $100,000 $100,000 $100,000 $100,000 $100,000 $500,000
Construction $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000
Total $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000
Capital Cost
FY2023 Budget
$300,000
Total Budget (all years)
$1.5M
Project Total
$1.5M
Capital Cost by Year (Adopted)
Construction Design
2023
2024
2025
2026
2027
$300,000.00
$300,000.00
$300,000.00
$300,000.00
$300,000.00
$0 $80K $160K $240K
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,500,000.00
Construction (67%)$1,000,000.00
Design (33%)$500,000.00
Town of Fountain Hills | Budget Book 2023 Page 325
Funding Sources Breakdown
Funding Sources FY2023 FY2024 FY2025 FY2026 FY2027 Total
Capital Project Fund (600)$300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000
Total $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000
Funding Sources
FY2023 Budget
$300,000
Total Budget (all years)
$1.5M
Project Total
$1.5M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
2025
2026
2027
$300,000.00
$300,000.00
$300,000.00
$300,000.00
$300,000.00
$0 $80K $160K $240K
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,500,000.00
Capital Project Fund (600) (100%)$1,500,000.0
Town of Fountain Hills | Budget Book 2023 Page 326
This requests information is generated from , Adopted Version.
Town Wide Storm Water Infrastructure Rehabilitation
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner Justin Weldy, Public Works Director
Est. Start Date 07/01/2020
Est. Completion Date 06/30/2027
Department Public Works
Type Capital Improvement
Project Number D6060
Description
Town wide stormwater Infrastructure Maintenance and repair.
Details
Type of Project Drainage Improvement
Strategic Initiative Improve public health, well-being, and safety of our community
Bene t to Community
The Town is responsible for the maintenance and repair of a large number of drainage structures including, pipe culverts
(corrugated metal and concrete pipe), catch basins, drop inlets and curb openings at drainage parcels. This Project will
provide maintenance and repairs to the Town's drainage structures. These drainage structures and pipe culverts are
essential components of the Town's storm drain network. They convey large amounts of runoff to our washes thereby
mitigating ooding concerns. Many of these large pipe culverts were installed by the County pre-incorporation. Some
drainage structures are over 40 years old.
Town of Fountain Hills | Budget Book 2023 Page 327
Capital Cost Breakdown
Capital Cost To Date FY2023 FY2024 FY2025 FY2026 FY2027 Total
Construction $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 $900,000
Total $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 $900,000
Capital Cost
Total To Date
$150,000
FY2023 Budget
$150,000
Total Budget (all years)
$750K
Project Total
$900K
Capital Cost by Year (Adopted)
Construction
2023
2024
2025
2026
2027
$150,000.00
$150,000.00
$150,000.00
$150,000.00
$150,000.00
$0 $40K $80K $120K
Capital Cost for Budgeted Years (Adopted)
TOTAL $750,000.00
Construction (100%)$750,000.00
Town of Fountain Hills | Budget Book 2023 Page 328
Funding Sources Breakdown
Funding Sources FY2023 FY2024 FY2025 FY2026 FY2027 Total
Capital Project Fund (600)$150,000 $150,000 $150,000 $150,000 $150,000 $750,000
Total $150,000 $150,000 $150,000 $150,000 $150,000 $750,000
Funding Sources
FY2023 Budget
$150,000
Total Budget (all years)
$750K
Project Total
$750K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
2025
2026
2027
$150,000.00
$150,000.00
$150,000.00
$150,000.00
$150,000.00
$0 $40K $80K $120K
Funding Sources for Budgeted Years (Adopted)
TOTAL $750,000.00
Capital Project Fund (600) (100%)$750,000.00
Town of Fountain Hills | Budget Book 2023 Page 329
This requests information is generated from , Adopted Version.
Video Surveillance Cameras
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner David Janover, Town Engineer
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2027
Department Public Works
Type Capital Improvement
Project Number F4040
Description
Purchase and installation of video surveillance cameras at various Town parks.
Details
Type of Project Other
Strategic Initiative Improve public health, well-being, and safety of our community
Bene t to Community
The Town has seen an increase in vandalism at Town Parks. Additional surveillance cameras may deter vandalism or provide
video evidence should vandalism occur.
Town of Fountain Hills | Budget Book 2023 Page 330
Capital Cost Breakdown
Capital Cost FY2023 FY2024 FY2025 FY2026 FY2027 Total
Design $5,000 $5,000 $5,000 $5,000 $5,000 $25,000
Construction $70,000 $70,000 $70,000 $70,000 $70,000 $350,000
Total $75,000 $75,000 $75,000 $75,000 $75,000 $375,000
Capital Cost
FY2023 Budget
$75,000
Total Budget (all years)
$375K
Project Total
$375K
Capital Cost by Year (Adopted)
Construction Design
2023
2024
2025
2026
2027
$75,000.00
$75,000.00
$75,000.00
$75,000.00
$75,000.00
$0 $20K $40K $60K
Capital Cost for Budgeted Years (Adopted)
TOTAL $375,000.00
Construction (93%)$350,000.00
Design (7%)$25,000.00
Town of Fountain Hills | Budget Book 2023 Page 331
Funding Sources Breakdown
Funding Sources FY2023 FY2024 FY2025 FY2026 FY2027 Total
Capital Project Fund (600)$75,000 $75,000 $75,000 $75,000 $75,000 $375,000
Total $75,000 $75,000 $75,000 $75,000 $75,000 $375,000
Funding Sources
FY2023 Budget
$75,000
Total Budget (all years)
$375K
Project Total
$375K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
2025
2026
2027
$75,000.00
$75,000.00
$75,000.00
$75,000.00
$75,000.00
$0 $20K $40K $60K
Funding Sources for Budgeted Years (Adopted)
TOTAL $375,000.00
Capital Project Fund (600) (100%)$375,000.00
Town of Fountain Hills | Budget Book 2023 Page 332
Operational Costs Breakdown
Operational Costs FY2023 FY2024 FY2025 FY2026 FY2027 Total
Services/Supplies $5,000 $5,000 $5,000 $5,000 $5,000 $25,000
Total $5,000 $5,000 $5,000 $5,000 $5,000 $25,000
Operational Costs
FY2023 Budget
$5,000
Total Budget (all years)
$25K
Project Total
$25K
Operational Costs by Year (Adopted)
Services/Supplies
2023
2024
2025
2026
2027
$5,000.00
$5,000.00
$5,000.00
$5,000.00
$5,000.00
$0 $1.2K $2.4K $3.6K $4.8K
Operational Costs for Budgeted Years (Adopted)
TOTAL $25,000.00
Services/Supplies (100%)$25,000.00
Town of Fountain Hills | Budget Book 2023 Page 333
This requests information is generated from , Adopted Version.
Way nding Signs
Overview
Submitted By Justin Weldy, Public Works Director
Request Owner David Janover, Town Engineer
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2023
Department Public Works
Type Capital Improvement
Project Number S6059
Description
Provide way- nding signs at strategic locations throughout the Town to help direct visitors to public amenities, parks, lodging and
business areas.
Details
Type of Project Other
Strategic Initiative Improve public health, well-being, and safety of our community
Bene t to Community
Way nding is a way for citizens and visitors to easily orient themselves in a geographic area while navigating from place to
place. Way nding signage is often the rst visual representation of our Small community a customer encounters. The signs
should be eye-catching, easily serviceable, and easily editable as building occupants and uses change. Whether Town Hall
campus, business district, or transit center, way nding signage is often the rst thing visitors seek out when interacting with
your built environment.
Town of Fountain Hills | Budget Book 2023 Page 334
Capital Cost Breakdown
Capital Cost To Date FY2023 Total
Construction $15,000 $235,000 $250,000
Total $15,000 $235,000 $250,000
Capital Cost
Total To Date
$15,000
FY2023 Budget
$235,000
Total Budget (all years)
$235K
Project Total
$250K
Capital Cost by Year (Adopted)
Construction
2023 $235,000.00
$0 $60K $120K $180K
Capital Cost for Budgeted Years (Adopted)
TOTAL $235,000.00
Construction (100%)$235,000.00
Town of Fountain Hills | Budget Book 2023 Page 335
Funding Sources Breakdown
Funding Sources FY2023 Total
Capital Project Fund (600)$235,000 $235,000
Total $235,000 $235,000
Funding Sources
FY2023 Budget
$235,000
Total Budget (all years)
$235K
Project Total
$235K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023 $235,000.00
$0 $60K $120K $180K
Funding Sources for Budgeted Years (Adopted)
TOTAL $235,000.00
Capital Project Fund (600) (100%)$235,000.00
Town of Fountain Hills | Budget Book 2023 Page 336
Operational Costs Breakdown
Operational Costs FY2027 Total
Other Impact $2,500 $2,500
Total $2,500 $2,500
Operational Costs
Total Budget (all years)
$2.5K
Project Total
$2.5K
Operational Costs by Year (Adopted)
Other Impact
2027 $2,500.00
$0 $2.4K$600 $1.2K $1.8K
Operational Costs for Budgeted Years (Adopted)
TOTAL $2,500.00
Other Impact (100%)$2,500.00
Town of Fountain Hills | Budget Book 2023 Page 337
COMMUNITY SERVICES REQUESTS
Town of Fountain Hills | Budget Book 2023 Page 338
This requests information is generated from , Adopted Version.
CIP Centennial Pavilion
Overview
Submitted By Rachael Goodwin, Community Services Director
Request Owner Kevin Snipes, Parks Supervisor
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2023
Department Community Services
Type Capital Improvement
Project Number P3053
Description
Centennial Circle Pavilion/ Pavilion improvements
The Centennial Circle is a large and under-utilized space. This CIP project is designed to make the new pavilion area become a
programmable space that can be utilized by multiple departments to host many outdoor events as well as become a revenue generator.
This requires moving some of the art pieces within the area, adding lighting, improving landscaping, and adding a large shade structure
to make it a more welcoming area during the hot summer months. Existing monument signs recognizing Arizona's centennial,
including the "5 C's" as well as art dedications will be renovated as well. Staff is requesting $275,000.
Images
RENDERING - OVERHEAD RENDERING - 3/4 VIEW RENDERING - SIDE
RENDERING - UNDERNEATH SUGGESTED SHADE COLORS SHADE EXAMPLE - MARYVALE
HS
5C SIGNS 5C SIGNS
Town of Fountain Hills | Budget Book 2023 Page 339
Details
Type of Project New Construction
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Capital Cost Breakdown
Capital Cost FY2023 Total
Construction $275,000 $275,000
Total $275,000 $275,000
Capital Cost
FY2023 Budget
$275,000
Total Budget (all years)
$275K
Project Total
$275K
Capital Cost by Year (Adopted)
Construction
2023 $275,000.00
$0 $80K $160K $240K
Capital Cost for Budgeted Years (Adopted)
TOTAL $275,000.00
Construction (100%)$275,000.00
Town of Fountain Hills | Budget Book 2023 Page 340
Funding Sources Breakdown
Funding Sources FY2023 Total
Capital Project Fund (600)$275,000 $275,000
Total $275,000 $275,000
Funding Sources
FY2023 Budget
$275,000
Total Budget (all years)
$275K
Project Total
$275K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023 $275,000.00
$0 $80K $160K $240K
Funding Sources for Budgeted Years (Adopted)
TOTAL $275,000.00
Capital Project Fund (600) (100%)$275,000.00
Town of Fountain Hills | Budget Book 2023 Page 341
Operational Costs Breakdown
Operational Costs FY2023 FY2024 FY2025 FY2026 FY2027 Total
Other Impact $1,000 $1,000 $1,000 $1,000 $1,000 $5,000
Total $1,000 $1,000 $1,000 $1,000 $1,000 $5,000
Operational Costs
FY2023 Budget
$1,000
Total Budget (all years)
$5K
Project Total
$5K
Operational Costs by Year (Adopted)
Other Impact
2023
2024
2025
2026
2027
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$0 $250 $500 $750 $1K
Operational Costs for Budgeted Years (Adopted)
TOTAL $5,000.00
Other Impact (100%)$5,000.00
Town of Fountain Hills | Budget Book 2023 Page 342
This requests information is generated from , Adopted Version.
CIP Desert Vista Dog Park Drainage Improvements
Overview
Submitted By Rachael Goodwin, Community Services Director
Request Owner Kevin Snipes, Parks Supervisor
Est. Start Date 03/01/2023
Est. Completion Date 04/30/2023
Department Community Services
Type Capital Improvement
Project Number P3036
Description
Improper grading in the lower, east end of the large dog park causes puddles and holds water whenever it rains or there are irrigation
issues in the park. The puddles cause issues when the dogs naturally gravitate to them and, as a result, areas become muddy which
increases future drainage issues. This project will correct the drainage issues and allow the water to move out of the dog park,
eliminating the problem. New soil will be brought in and regraded providing a proper slope to the area to prevent puddling and then
the turf will be allowed to regrow or sodded as needed before reopening. Staff will close about a third of the park to complete this project,
but both the large and small dog park will remain open during most of the renovation project.
Images
Dog Park Grading
Details
Type of Project Improvement
Strategic Initiative Long-term nancial stability of
community infrastructure, environmental,
and social resources
Location
Town of Fountain Hills | Budget Book 2023 Page 343
Capital Cost Breakdown
Capital Cost FY2023 Total
Design $5,000 $5,000
Construction $70,000 $70,000
Total $75,000 $75,000
Capital Cost
FY2023 Budget
$75,000
Total Budget (all years)
$75K
Project Total
$75K
Capital Cost by Year (Adopted)
Construction Design
2023 $75,000.00
$0 $20K $40K $60K
Capital Cost for Budgeted Years (Adopted)
TOTAL $75,000.00
Construction (93%)$70,000.00
Design (7%)$5,000.00
Town of Fountain Hills | Budget Book 2023 Page 344
Funding Sources Breakdown
Funding Sources FY2023 Total
Capital Project Fund (600)$75,000 $75,000
Total $75,000 $75,000
Funding Sources
FY2023 Budget
$75,000
Total Budget (all years)
$75K
Project Total
$75K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023 $75,000.00
$0 $20K $40K $60K
Funding Sources for Budgeted Years (Adopted)
TOTAL $75,000.00
Capital Project Fund (600) (100%)$75,000.00
Town of Fountain Hills | Budget Book 2023 Page 345
This requests information is generated from , Adopted Version.
CIP Desert Vista Park
Overview
Submitted By Rachael Goodwin, Community Services Director
Request Owner Kevin Snipes, Parks Supervisor
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2023
Department Community Services
Type Capital Improvement
Project Number P3051 (Skate) P3050 (Turf) P3036 (Improvements)
Description
Skate/Bike Park remodel and improvements
The skate park at Desert Vista has multiple safety concerns due to cracking and chipping concrete. The park will be redesigned with new
ramps and features that will extend the footprint to the turf area west of the existing skate/bike park area. Staff is requesting $675,000.00
for this project.
DV improvements
Desert Vista Park has been in need of improvement for several years. The improvements began with turf renovations and accessibility
upgrades, including a crosswalk and walking loop in 2021. The turf project will be the second year of the 2-year improvement plan with a
$65,000 request.
Due to the increased park use, phasing a multi-year project similar to 4 Peaks Park will greatly improve this park. Staff would begin a
multi-year improvement to this park that will include lighting the new section of the walking loop, adding a Ramada to the area near
the playground and new mini pitch, completing the sidewalk from the mini pitch to the skate/bike park, and adding a tness area to the
eastern portion of the park. Staff is requesting a total of $400,000 over 2 years to complete this project: $200,000 in 2023 and $200,000
in 2024.
Images
skate park design issue Fitness Example Fitness Example
Details
Type of Project Improvement
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Town of Fountain Hills | Budget Book 2023 Page 346
Capital Cost Breakdown
Capital Cost FY2023 FY2024 Total
Design $25,000 $25,000
Engineering $25,000 $25,000
Construction $815,000 $200,000 $1,015,000
Equipment/Furnishings $75,000 $75,000
Total $940,000 $200,000 $1,140,000
Capital Cost
FY2023 Budget
$940,000
Total Budget (all years)
$1.14M
Project Total
$1.14M
Capital Cost by Year (Adopted)
Construction Design
Engineering Equipment/Furnishings
2023
2024
$940,000.00
$200,000.00
$0 $250K $500K $750K
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,140,000.00
Construction (89%)$1,015,000.00
Design (2%)$25,000.00
Engineering (2%)$25,000.00
Equipment/Furnishings (7%)$75,000.00
Town of Fountain Hills | Budget Book 2023 Page 347
Funding Sources Breakdown
Funding Sources FY2023 FY2024 Total
Capital Project Fund (600)$665,000 $200,000 $865,000
Parks Development Fee Fund (740)$275,000 $275,000
Total $940,000 $200,000 $1,140,000
Funding Sources
FY2023 Budget
$940,000
Total Budget (all years)
$1.14M
Project Total
$1.14M
Funding Sources by Year (Adopted)
Capital Project Fund (600)Parks Development Fee Fund …
2023
2024
$940,000.00
$200,000.00
$0 $250K $500K $750K
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,140,000.00
Capital Project Fund (600) (76%)$865,000.00
Parks Development Fee Fund (740) (24%)$275
Town of Fountain Hills | Budget Book 2023 Page 348
Operational Costs Breakdown
Operational Costs FY2023 FY2024 FY2025 FY2026 FY2027 Total
Other Impact $2,500 $2,500 $2,500 $2,500 $2,500 $12,500
Total $2,500 $2,500 $2,500 $2,500 $2,500 $12,500
Operational Costs
FY2023 Budget
$2,500
Total Budget (all years)
$12.5K
Project Total
$12.5K
Operational Costs by Year (Adopted)
Other Impact
2023
2024
2025
2026
2027
$2,500.00
$2,500.00
$2,500.00
$2,500.00
$2,500.00
$0 $2.4K$600 $1.2K $1.8K
Operational Costs for Budgeted Years (Adopted)
TOTAL $12,500.00
Other Impact (100%)$12,500.00
Town of Fountain Hills | Budget Book 2023 Page 349
This requests information is generated from , Adopted Version.
CIP Fountain Park
Overview
Submitted By Rachael Goodwin, Community Services Director
Request Owner Kevin Snipes, Parks Supervisor
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2023
Department Community Services
Type Capital Improvement
Project Number P3048
Description
Lights for playrounds
The playgrounds at Fountain Park have never had lighting. There have been several requests by residents to light them so children can
play on them after dark, especially in the summer. This request is for $170,000.00 to light both 2-5 and 5-12 year old playground areas.
Repair shade poles
The shade poles supporting the shade structures over the playground are leaning and need to be straightened. Inspections
indicate they were installed without dry packing and the bases are shifting subgrade. The poles should be able to be straightened by
correcting the bolts that support them. This is by far the most economical way to x this and therefore the rst method to try. If this
doesn't work then the poles will have to be removed and new footers dug to increase the support for the sails. Staff is requesting $12,500
to straighten poles and an additional $28,500.00 if they cannot be straightened and need to have new footers poured.
Images
Shade Pole Straightening
Details
Type of Project Improvement
Strategic Initiative Maintain current infrastructure and
prepare for emerging trends
Location
Supplemental Attachments
Shade Pole Straightening Quote(/resource/cleargov prod/projects/documents/3369b4388f472598553c JPG)
Town of Fountain Hills | Budget Book 2023 Page 350
Shade Pole Straightening Quote(/resource/cleargov-prod/projects/documents/3369b4388f472598553c.JPG)
Capital Cost Breakdown
Capital Cost FY2023 Total
Construction $211,000 $211,000
Total $211,000 $211,000
Capital Cost
FY2023 Budget
$211,000
Total Budget (all years)
$211K
Project Total
$211K
Capital Cost by Year (Adopted)
Construction
2023 $211,000.00
$0 $60K $120K $180K
Capital Cost for Budgeted Years (Adopted)
TOTAL $211,000.00
Construction (100%)$211,000.00
Town of Fountain Hills | Budget Book 2023 Page 351
Funding Sources Breakdown
Funding Sources FY2023 Total
Capital Project Fund (600)$211,000 $211,000
Total $211,000 $211,000
Funding Sources
FY2023 Budget
$211,000
Total Budget (all years)
$211K
Project Total
$211K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023 $211,000.00
$0 $60K $120K $180K
Funding Sources for Budgeted Years (Adopted)
TOTAL $211,000.00
Capital Project Fund (600) (100%)$211,000.00
Town of Fountain Hills | Budget Book 2023 Page 352
Operational Costs Breakdown
Operational Costs FY2023 FY2024 FY2025 FY2026 FY2027 Total
Services/Supplies $1,000 $1,000 $1,000 $1,000 $1,000 $5,000
Total $1,000 $1,000 $1,000 $1,000 $1,000 $5,000
Operational Costs
FY2023 Budget
$1,000
Total Budget (all years)
$5K
Project Total
$5K
Operational Costs by Year (Adopted)
Services/Supplies
2023
2024
2025
2026
2027
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$0 $250 $500 $750 $1K
Operational Costs for Budgeted Years (Adopted)
TOTAL $5,000.00
Services/Supplies (100%)$5,000.00
Town of Fountain Hills | Budget Book 2023 Page 353
This requests information is generated from , Adopted Version.
CIP Fountain Park Sidewalk Replacement
Overview
Submitted By Rachael Goodwin, Community Services Director
Request Owner Kevin Snipes, Parks Supervisor
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2026
Department Community Services
Type Capital Improvement
Project Number P3054
Description
Sidewalk Replacement Program
This CIP project is designed to replace sidewalks in the parks that are creating potential safety issues due to root lifting or slip and fall
issues on park sidewalks. Staff is requesting a multi-year program with a total of 400,000 at 100,000 per year for four years.
Details
Type of Project Improvement
Strategic Initiative Maintain current infrastructure and
prepare for emerging trends
Location
Town of Fountain Hills | Budget Book 2023 Page 354
Capital Cost Breakdown
Capital Cost FY2023 FY2024 FY2025 FY2026 Total
Construction $100,000 $100,000 $100,000 $100,000 $400,000
Total $100,000 $100,000 $100,000 $100,000 $400,000
Capital Cost
FY2023 Budget
$100,000
Total Budget (all years)
$400K
Project Total
$400K
Capital Cost by Year (Adopted)
Construction
2023
2024
2025
2026
$100,000.00
$100,000.00
$100,000.00
$100,000.00
$0 $25K $50K $75K $100K
Capital Cost for Budgeted Years (Adopted)
TOTAL $400,000.00
Construction (100%)$400,000.00
Town of Fountain Hills | Budget Book 2023 Page 355
Funding Sources Breakdown
Funding Sources FY2023 FY2024 FY2025 FY2026 Total
Capital Project Fund (600)$100,000 $100,000 $100,000 $100,000 $400,000
Total $100,000 $100,000 $100,000 $100,000 $400,000
Funding Sources
FY2023 Budget
$100,000
Total Budget (all years)
$400K
Project Total
$400K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
2025
2026
$100,000.00
$100,000.00
$100,000.00
$100,000.00
$0 $25K $50K $75K $100K
Funding Sources for Budgeted Years (Adopted)
TOTAL $400,000.00
Capital Project Fund (600) (100%)$400,000.00
Town of Fountain Hills | Budget Book 2023 Page 356
This requests information is generated from , Adopted Version.
CIP Four Peaks Park
Overview
Submitted By Rachael Goodwin, Community Services Director
Request Owner Kevin Snipes, Parks Supervisor
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2023
Department Community Services
Type Capital Improvement
Project Number P3035
Description
Playground Lighting
The 2-5 year old playground currently does not have lighting and the lights for the 5-12yr old playground are from the old basketball
courts. Staff is recommending retro tting the basketball poles with new Musco LED lights and putting up new poles for the 2-5
playground so they will both become usable at nighttime and to help minimize vandalism in these areas. Staff is requesting $135,000
for this project
Park Improvements
This is the fth year of a ve-year renovation of 4 Peaks and staff is requesting $100,000 to complete this project by adding landscaping
and granite to multiple areas of the park.
Images
4 Peaks Existing Lights
Details
Type of Project Improvement
Strategic Initiative Maintain current infrastructure and
prepare for emerging trends
Location
Town of Fountain Hills | Budget Book 2023 Page 357
Capital Cost Breakdown
Capital Cost FY2023 Total
Construction $235,000 $235,000
Total $235,000 $235,000
Capital Cost
FY2023 Budget
$235,000
Total Budget (all years)
$235K
Project Total
$235K
Capital Cost by Year (Adopted)
Construction
2023 $235,000.00
$0 $60K $120K $180K
Capital Cost for Budgeted Years (Adopted)
TOTAL $235,000.00
Construction (100%)$235,000.00
Town of Fountain Hills | Budget Book 2023 Page 358
Funding Sources Breakdown
Funding Sources FY2023 Total
Capital Project Fund (600)$235,000 $235,000
Total $235,000 $235,000
Funding Sources
FY2023 Budget
$235,000
Total Budget (all years)
$235K
Project Total
$235K
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023 $235,000.00
$0 $60K $120K $180K
Funding Sources for Budgeted Years (Adopted)
TOTAL $235,000.00
Capital Project Fund (600) (100%)$235,000.00
Town of Fountain Hills | Budget Book 2023 Page 359
Operational Costs Breakdown
Operational Costs FY2023 FY2024 FY2025 FY2026 FY2027 Total
Other Impact $1,000 $1,000 $1,000 $1,000 $1,000 $5,000
Total $1,000 $1,000 $1,000 $1,000 $1,000 $5,000
Operational Costs
FY2023 Budget
$1,000
Total Budget (all years)
$5K
Project Total
$5K
Operational Costs by Year (Adopted)
Other Impact
2023
2024
2025
2026
2027
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$0 $250 $500 $750 $1K
Operational Costs for Budgeted Years (Adopted)
TOTAL $5,000.00
Other Impact (100%)$5,000.00
Town of Fountain Hills | Budget Book 2023 Page 360
This requests information is generated from , Adopted Version.
CIP Golden Eagle Park
Overview
Submitted By Rachael Goodwin, Community Services Director
Request Owner Kevin Snipes, Parks Supervisor
Est. Start Date 07/01/2022
Est. Completion Date 06/30/2023
Department Community Services
Type Capital Improvement
Project Number P3032 (Lighting) P3052 (Shade)
Description
Shade around ball elds
New shade structures were installed after the ooding of 2018 and this CIP project would complete the shading needed in the remaining
ball eld areas. This would add shade structures to eld 1 where there currently aren't any, one to the third base side of eld 2 and one to
the rst base side of eld 4. Use of the elds at Golden Eagle has substantially increased and has increased revenues accordingly. This
would allow for completing the planned shade structures that were not funded in 2018. Staff is requesting $150,000 to complete this CIP
project.
Ball eld light upgrades
The four ball elds within Golden Eagle Park currently use dated, metal halide lights. The xtures, poles and wiring are more than 20
years old and in need of replacement/upgrade due to failures. This item has been highlighted as a future project within the CIP for the
last 5 years. A transition to LED lighting is recommended to be consistent with other park amenities as well as increase the longevity of
the xtures. LED lighting will also reduce glare and light spill, improving the impact on nearby residents, as well reduce operational
costs for power use. The resulting cost savings from LED xtures will offset the investment within the warranty window. New lighting will
be warrantied (parts and labor) for 25 years through MUSCO. Staff recommends a Not to Exceed budget of $1.4 million to complete
upgrades to all four elds.
Images
GEP Field 1 Image
Details
Type of Project None
Strategic Initiative Improve public health, well-being, and
safety of our community
Location
Town of Fountain Hills | Budget Book 2023 Page 361
Supplemental Attachments
GEP MUSCO QUOTE(/resource/cleargov-prod/projects/documents/f8e80f48bb53658a7898.pdf)
Quote to replace xtures on poles only. This does not include the rewiring.
ESTIMATED OPERATING COSTS - LIGHTS(/resource/cleargov-prod/projects/documents/bc331fb9095d40944126.pdf)
Capital Cost Breakdown
Capital Cost FY2023 FY2024 Total
Construction $850,000 $700,000 $1,550,000
Total $850,000 $700,000 $1,550,000
Capital Cost
FY2023 Budget
$850,000
Total Budget (all years)
$1.55M
Project Total
$1.55M
Capital Cost by Year (Adopted)
Construction
2023
2024
$850,000.00
$700,000.00
$0 $250K $500K $750K
Capital Cost for Budgeted Years (Adopted)
TOTAL $1,550,000.00
Construction (100%)$1,550,000.00
Town of Fountain Hills | Budget Book 2023 Page 362
Funding Sources Breakdown
Funding Sources FY2023 FY2024 Total
Capital Project Fund (600)$850,000 $700,000 $1,550,000
Total $850,000 $700,000 $1,550,000
Funding Sources
FY2023 Budget
$850,000
Total Budget (all years)
$1.55M
Project Total
$1.55M
Funding Sources by Year (Adopted)
Capital Project Fund (600)
2023
2024
$850,000.00
$700,000.00
$0 $250K $500K $750K
Funding Sources for Budgeted Years (Adopted)
TOTAL $1,550,000.00
Capital Project Fund (600) (100%)$1,550,000.0
Town of Fountain Hills | Budget Book 2023 Page 363
Glossary
Account
A separate nancial reporting unit for budgeting, management or accounting purposes. All budgetary transactions,
whether revenue or expenditure, are recorded in accounts. Several related accounts may be grouped together in a
fund. A list of accounts is called a chart of accounts.
Accounting Standards
The generally accepted accounting principles (GAAP) promulgated by the Governmental Accounting Standards Board
(GASB) that guide the recording and reporting of nancial information by state and local governments.
Accrual Basis of Accounting
The basis of accounting under which transactions are recognized at the time they are incurred, as opposed to when
cash is received or sent. Expenses are recorded at the time liabilities are incurred and revenues are recorded when
earned. Unbilled services are recorded as receivables at year end.
Actual vs. Budgeted
Difference between the amounts projected (budgeted) in revenues or expenditures at the beginning of the scal year
and the actual receipts or expenses, which are incurred by the end of the scal year.
Adopted Budget
Used in fund summaries and department and division summaries within the budget document.Represents the annual
budget as approved by formal action of the Town Council,which sets the spending limits for the fiscal year.
Adoption
Formal action by the Town Council, which sets the spending limits for the scal year.
Ad Valorem Taxes
Commonly referred to as property taxes. The charges levied on all real, and certain personal property, according to the
property’s assessed value and the tax rate. Used as a source of monies to pay general obligation debt and to support the
General Fund.
Allocation
A part of a lump sum appropriation which is designated for expenditure by specific organization units and/or for special
purposes,activities,or subjects.
Appropriation
Speci c amount of monies authorized by the Town Council for the purpose of incurring obligations and acquiring goods
and services. An appropriation is limited in amount and time when it may be used unless it is for capital projects such
as constructing roads and buildings.
Arbitrage
The ability to use tax exempt proceeds and, by investing those funds in higher yielding taxable securities, generate a
pro t to the issuer.
Assessed Valuation
A value that is established for real and personal property for use as a basis for levying property taxes. Property values are
established by the County Assessor and the State as a basis for levying taxes.
Asset
Resources and property of the Town that can be used or applied to cover liabilities. Alternatively, any owned physical
object (tangible) or right (intangible) having a monetary value or an item or source of wealth expressed in terms of any
cost bene tting a future period.
Attrition
A method of achieving a reduction in personnel by not re lling the positions vacated through resignation,
reassignment, transfer, or retirement.
Audit Report
Town of Fountain Hills | Budget Book 2023 Page 364
The report prepared by an auditor covering the audit or investigation of an entity’s nancial position for a given period
of time, usually a year. As a general rule, the report should include: 1) a statement of the scope of the audit; 2)
explanatory comments concerning exceptions from generally accepted auditing standards; 3) opinions; 4) explanatory
comments concerning veri cation procedures; 5) nancial statements and schedules; and 6) statistical tables,
supplementary comments and recommendations. The auditors signature follows 3). The Town is required to have an
annual audit conducted by quali ed certi ed public accountants.
Authorized Positions
Employee positions which are authorized in the adopted budget.
Available (Unassigned) Fund Balance
Funds remaining from the prior year which are available for appropriation and expenditure in the current year.
Balanced Budget
Arizona law (Title 42-Arizona Revised Statutes) requires the Town Council to annually adopt a balanced budget by
purpose of public expense. State law de nes this balanced budget as “the primary property tax levy, when added
together with all other available resources, must equal these expenditures.” The total of proposed expenditures will not
exceed the total of estimated revenues and fund balances.
Base Budget
The ongoing expense for personnel, contractual services, commodities, and the replacement of equipment to maintain
service levels previously established by the Town Council.
Basis of Accounting
Defined by the Government Accounting Standards Board by Fund type as the method of accounting for various
activities.The basis is determined when a transaction or event is recognized in the fund’s operating statement..
Beginning Balance
The residual funds brought forward from the previous fiscal year (ending balance).
Bond
A written promise to pay a speci ed sum of money (called the face value or principal amount) at a speci ed date or
dates in the future (called the maturity dates), and carrying interest at a speci ed rate, usually paid periodically. The
difference between a bond and a note is that a bond is issued for a longer period and requires greater legal formality.
Bonds are primarily used to nance capital projects. The most common types of bonds are:
General Obligation (GO) Bond: This type of bond is secured by the full faith, credit, and taxing power of the
municipality
Revenue Bond: This type of bond is secured by the revenues from a speci c source such as gas taxes or water
revenues.
Bond Rating
The measure of the quality and safety of a bond. The rating indicates the likelihood that a debt issuer will be able to
meet scheduled repayments and dictates the interest rate paid.
Bond Re nancing
The payoff and re-issuance of bonds to obtain better interest rates and/or bond conditions.
Budget
A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed
means of financing them.This official public document reflects decisions,assesses service needs,establishes allocation
of resources,and is the monetary plan for achieving Town goals and objectives.
Budget Amendment
A change of budget appropriation between expenditure accounts that is different from the original adopted budget.
Budget amendments do not change the legal spending limit adopted by the Town Council.
Budget Calendar
The schedule of key dates which a government follows in the preparation and adoption of the budget.
Budget Document
Town of Fountain Hills | Budget Book 2023 Page 365
The instrument used by the budget-making authority to present a comprehensive financial program to the Town
Council.
Budget Message
The opening section of the budget document which provides the Town Council and the public with a general summary
of the most important aspects of the budget, changes from the previous fiscal year, and recommendations regarding
the financial policy for the upcoming period.
Budgetary Basis of Accounting
The basis of accounting used to estimate nancing sources and uses in the budget. The method used to determine
when revenues and expenditures are recognized for budgetary purposes. This basis generally takes one of three forms:
GAAP, cash, or modi ed accrual.
Budgetary Control
The control or management of a government in accordance with the approved budget for the purpose of keeping
expenditures within the limitations of available appropriations and resources.
Capital Assets
Assets of signi cant value and having a useful life of several years. Capital assets are also called xed assets.
Capital Budget
A spending plan for improvements to, or acquisition of, land, facilities and infrastructure that balances revenues and
expenditures, speci es the sources of revenues, and lists each project or acquisition. Normally a capital budget must be
approved by the legislative body. The capital budget and accompanying appropriation ordinance may be included in a
consolidated budget document that has a section devoted to capital expenditures and another to operating
expenditures. Alternatively, two separate documents may be prepared – one for the capital budget and one for the
operating budget.
Capital Expenditure
A capital expenditure is made when purchasing a xed asset having a value of $10,000 or more and a useful life of more
than one year.
Capital Improvement Program
The Capital Improvement Plan (CIP)is a comprehensive projection of capital investment projects,which identifies
priorities as to need,method of financing,and project costs and revenues that will result during a five-year period. The
plan is a guide for identifying current and future fiscal year requirements and becomes the basis for determining the
annual capital budget. The capital plan for the ensuing year must be formally adopted during the budget process.
Capital 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 xed assets with a value of $10,000 or more and a
useful economic lifetime of more than one year.
Capital Project Carryover
An approved Capital Project that was not completed in the scal year and, therefore, was budgeted again in the
current scal year in order to nish the project.
Capital Projects Funds
Capital project funds are used to account for and report nancial resources that are restricted, committed, or assigned
to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.
Capital projects funds exclude those types of capital related out ows nanced by proprietary funds or for assets that will
be held in trust for individuals, private organizations, or other governments.
Cash Basis of Accounting
The basis of accounting in which transactions are recognized only when cash amounts are increased or decreased.
Cash-in-lieu
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Funding for capital projects the Town requires from developers in lieu of them constructing necessary off- site
improvements related to their development project.
Community Facilities District (CFD)
A separate legal entity established by the Town which allows for nancing of public improvements and services.
Comprehensive Annual Financial Report (CAFR)
The of cial annual nancial report of the Town. The CAFR represents management’s report to the Town Council,
constituents, investors and creditors.
Contingency/Reserve
An amount, a budgetary reserve/contingency, set aside as available, with Town Council approval, to cover unforeseen
expenditures, emergency expenditures, or revenue shortfalls.
Contractual Services
Services such as rentals,insurance,maintenance,etc.that are purchased by the Town.
Debt Limit
Statutory or constitutional limit on the principal amount of debt that an issuer may incur (or that it may have
outstanding at any one time).
Debt Ratio
Total debt divided by total assets.
Debt Service
The cost of paying principal and interest payments on outstanding bonds according to a predetermined payment
schedule.
Debt Service Fund
One or more funds established to account for revenues used to repay the principal and interest on debt.
De cit
The excess of an entity’s liabilities over its assets or the excess of expenditures or expenses over revenues during a single
accounting period.
Department
A major administrative portion of the Town which indicates overall management responsibility for an operation or a
group of related operations.
Depreciation
An accounting transaction which spreads the acquisition value of an asset across its useful life. Alternatively, expiration
in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements,
inadequacy or obsolescence.
Development Fees
Those fees and charges generated by building, development, and growth in the Town.
Disbursement
The expenditure of money from an account.
Distinguished Budget Presentation Awards Program
A voluntary awards program administered by the Government Finance Of cers Association of the United States and
Canada to encourage governments to prepare effective budget documents.
Division
A grouping of related activities within a particular Department (example, Senior Services is a Division of Community
Services).
Employee (or Fringe) Bene ts
Contributions made by a government to meet commitments or obligations for employee-related expenses.Included is
the Town’s share of costs for social security, pension plans,medical and life insurance plans.
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Encumbrance
The formal accounting recognition of appropriated or committed funds to be set aside for a future expenditure. To
encumber funds means to set aside or commit funds for a speci ed future expenditure. For budgetary purposes,
encumbrances are considered expenditures.
Ending Balance
The residual funds that are spendable or available for appropriation at the end of the fiscal year.
Estimated Revenue
The amount of projected revenue to be collected during the scal year.
Expenditure
A net decrease in nancial resources. Expenditures include operating expenses which require the use of current assets.
If accounts are kept on the accrual basis, this term designates total charges incurred, whether paid or unpaid. If they are
kept on the cash basis, the term covers only actual disbursements for these purposes.
Expenditure Limitation
An amendment to the Arizona State Constitution that limits annual expenditures of all municipalities. The Economic
Estimates Commission, based on population growth and in ation, sets the limit. All municipalities have the option of
Home Rule where the voters approve a four-year expenditure limit based on revenues received.
Expenses
Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other costs.
Fees
Charges for specific services.
Financial Plan
A summary by fund of planned revenues, expenditures, operating transfers, reserves, and fund balances.
Fiscal Policy
A government’s policies with respect to revenues, spending, and debt management as these relate to government
services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and
programming of government budgets and their funding.
Fiscal Year
Any period of twelve consecutive months establishing the beginning and the ending of nancial transactions. For the
Town of Fountain Hills, this period begins July 1 and ends June 30.
Fixed Assets
Assets of a long-term character which are intended to continue to be in use or kept for more than one year and of a
monetary value greater than $10,000.
Franchise Fees
Annual fees paid by utilities (e.g. cable TV)for use of Town public rights-of-way.Franchise fees are typically a set
percentage of gross revenue within the Town.
Full Faith and Credit
A pledge of a government’s taxing power to repay debt obligations.
Full-Time 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 scal and accounting entity with a self-balancing set of accounts recording cash and other nancial
resources, together with all related liabilities and changes in these assets and liabilities.
Fund Balance
Difference between assets and liabilities reported in a government fund.
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Non-spendable –Portions of fund balance that include amounts that cannot be spent because they are either (a)not in
spendable form or (b) legally or contractually required to be maintained intact.
Restricted –Portion of fund balance that re ects constraints placed on the use of resources that are either (a) externally
imposed by creditors,grantors, contributors, or laws or regulations of other governments or (b) imposed by law through
constitutional provisions or enabling legislation.
Committed –Amounts that can be used only for speci c purposes pursuant to constraints imposed by formal action of
the government’s highest level of decision-making authority. In the case of the Town, this would be the Council and
Mayor.
Assigned –Amounts that are constrained by the government’s intent to be used for specific purposes,but that are
neither restricted nor committed.
Unassigned –Residual classification for the General Fund.This classi cation represents fund balance that has not been
assigned to other funds and that has not been restricted,committed, or assigned to speci c purposes within the
general fund.The General Fund should be the only fund that reports a positive unassigned fund balance amount.
General Fund
The major fund in most governmental entities. While other funds tend to be restricted to a single purpose, the General
Fund is a catch-all for general government purposes. The General Fund contains the activities commonly associated
with municipal government, such as police and re protection, parks and recreation.
General Obligation Bonds
This type of bond is backed by the full faith, credit and taxing power of the government. Bonds that nance a variety of
public projects. The repayment of these bonds is usually made from secondary property tax revenues.
General Plan
A plan approved by the Town Council that provides the fundamental policy direction and guidance on development
decisions in the Town.
Generally Accepted Accounting Principles (GAAP)
Uniform minimum standards for financial accounting and recording, encompassing the conventions,rules,and
procedures that define accepted accounting principles.
Goal
The end toward which effort is directed. A goal is general and timeless.
Governmental Funds
Governmental Funds are those through which most governmental functions of the Town are recorded. Revenues are
recognized as soon as they are both measurable and available. Expenditures generally are recorded when a liability is
incurred except for unmatured interest on debt and certain similar obligations, which should be recognized when due.
Grants
A contribution by a government or other organization to support a particular function. Grants may be classi ed as either
operational or capital, depending upon the grantee.
Highway User Revenue Fund (HURF)
A fund with revenues consisting of state taxes collected on gasoline,vehicle licenses and other transportation related
fees.These funds must be used for street and highway purposes.
Indirect Cost
A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service.
Infrastructure
The physical assets of a government (e.g. streets, public buildings, parks, etc.).
Interfund Transfers
The movement of monies between funds of the same governmental entity.
Intergovernmental
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Refers to transactions between different levels of government, e.g. city, county, state and federal.
Intergovernmental Agreement
A contract between governmental entities as authorized by State law.
Intergovernmental Revenue
Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and
payments in lieu of taxes.
Journal Entry
An entry into the nancial system that transfers actual amounts from one account,department,or fund to another.
Lapsing Appropriation
An appropriation made for a certain period of time, generally for the budget year. At the end of the speci ed period, any
unexpended or unencumbered balance lapses or ends, unless otherwise provided by law.
Levy
The total amount to be raised by general property taxes for purposes speci ed in the property tax levy motion.
Levy Rate
The amount of tax levied for each $100 of assessed valuation.
Liability
Indebtedness of a governmental entity, such as amounts owed to vendors for services rendered or goods received, and
principal and interest owed to bondholders. These amounts are debts or legal obligations which must be paid at some
future date.
Line-item Budget
A budget prepared along departmental lines that focuses on what is to be bought.
Local Transportation Assistance Fund (LTAF)
Revenues are generated by the State Lottery. Distribution of these funds is based on population.Funds must be used
for public transit or streets,but a small portion may be used for cultural purposes.
Long-term Debt
Debt with a maturity of more than one year after the date of issuance.
Modi ed Accrual Basis of Accounting
The basis of accounting used by governmental-type funds. Under this basis, revenues are recognized when they
become both “measurable” and “available” to nance expenditures of the current period.
Municipal Property Corporation (MPC) Bond
Bonds that are backed by the excise taxes of the Town including local sales tax, franchise tax, State-shared sales tax, and
motor vehicle in-lieu tax. The MPC is a non-pro t corporation established for the purpose of issuing debt to purchase
municipal facilities, which it leases to the Town.
Object Detail
An expenditure classi cation, referring to the lowest and most detailed level of classi cation, such as electricity, of ce
supplies, asphalt, and furniture.
Objectives
Something to be accomplished in speci c, well-de ned, and measurable terms and that is achievable within a speci c
time frame. The achievement of the objective advances an organization toward a corresponding goal.
Obligations
Amounts which a government may be legally required to meet out of its resources. They include not only actual
liabilities, but also encumbrances not yet paid.
Operating Budget
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Plans of current expenditures and the proposed means of nancing them. The annual operating budget is the primary
means by which most of the nancing of acquisitions, spending, and service delivery activities of the Town are
controlled.
Operating Expenses
The cost for personnel, materials, and equipment required for a department to function.
Operating Impacts
Operating impacts are the additional, incremental revenues or costs associated with the project—any new cost or
revenue streams resulting from the project less existing expenditures and revenues where applicable. These impacts
include maintenance expenses, utility and personnel expenses, revenues from project-speci c construction spending
and operating revenues.
Operating Revenue
Funds that the government receives as income to pay for ongoing operations. The revenue includes such items as taxes,
fees from speci c services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day
services.
Ordinance
A formal legislative enactment by the governing body of a municipality.If the ordinance is not in conflict with any
higher form of law,such as a state statute or a constitutional provision,it has the full force and effect of law within the
boundaries of the municipality to which it applies.
Pay-as-you-go Basis
A term used to describe a nancial policy by which capital outlays are nanced from current revenues rather than
through borrowing.
Per Capita
A unit of measure that indicates the amount of some quantity per person in the Town.
Performance Based Budget
The Performance Based Budget is a customer based, performance driven, results oriented budget system based on
Outcome Management. Outcome Management is a management approach that focuses on the results achieved when
providing a service.
Performance Indicators
Speci c quantitative and qualitative measures of work performed as an objective of speci c departments or programs.
Measurement of service performance indicators that re ect the amount of money spent on services and the resulting
outcomes at a speci c level of services provided.
Performance Measurement
Statistical indicators that permit program evaluation to be conducted in a budgetary context.
Performance Target
Percentage or number for each program performance measure that will be the desired level of performance for the
upcoming budget period.
Personal Services
The classification of all salaries,wages,and fringe benefits expenditures. Fringe benefits include FICA, retirement
contributions,medical insurance,life insurance, and workers’compensation. In some cases,benefits may also include
clothing allowances and education assistance.
Policy
A plan,course of action,or guiding principle,designed to set parameters for decisions and actions.A policy could also be
a more precise statement of a desired course of action.
Program
A group of related activities performed by one or more divisions or departments of the Town for the purpose of
accomplishing a service the Town is responsible for delivering.
Property Tax
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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 restricted to a 2%annual increase. Municipalities may use this tax for any purpose.
Secondary Property Tax –An unlimited tax levy restricted to voter-approved budget overrides.The tax is based on the
secondary assessed valuation and secondary tax rate.
Reserve
An account used to segregate a portion of a fund balance to indicate that it is not available for expenditure, or it is
legally set aside for a speci c future use.
Resolution
A special or temporary order of the Town Council. Requires less formality than an ordinance or statute.
Resources
Total amounts available for appropriation including estimated revenues, bond/loan proceeds, fund transfers, and
beginning fund balances.
Revenue
Amounts received by government from sources including taxes, nes, fees, grants, or charges for services, which can be
used to nance government operations or capital assets. These amounts increase the net assets of the government. For
those revenues which are recorded on an accrual basis, this term designates additions to assets which (a) do not
increase any liability, (b) do not represent recovery of an expenditure, and (c) do not represent the cancellation of
certain liabilities without a corresponding increase in other liabilities or a decrease in assets.
Revenue Bonds
Bonds whose principal and interest are payable exclusively from earnings of a revenue generating fund.
Secondary Property Tax Rate
Arizona statute does not limit the secondary tax levy amount and municipalities may only use this levy to retire the
principal and interest or redemption charges on bonded debt.
Service Level
Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of
workload.
Sinking Fund
A means of repaying funds that were borrowed through a bond issue. The issuer makes periodic payments to a trustee
who retires part of the issue by purchasing the bonds in the open market.
Special Revenue Fund
Created out of receipts of specific taxes or other earmarked revenues. Such funds are authorized by statutory or charter
provisions to pay for specific activities with a special form of continuing revenues.
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 de nes the Town’s strategy (http://en.wikipedia.org/wiki/Strategy), or direction, and assists Town
management in making decisions on the allocation of personnel and resources.
Supplemental Appropriation
An additional appropriation made by the governing body after the budget year has started.
Tax Levy
The total amount of the general property taxes collected for purposes speci ed in the Tax Levy Ordinance.
Tax Rate
The amount of tax levied for each $100 of assessed valuation.
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Taxes
Compulsory charges levied by a government for the purpose of nancing services performed for the common bene t of
the people. This term does not include speci c charges made against particular persons or property for current or
permanent bene t, such as special assessments.
Transfer
Movement of resources between two funds. Example: An interfund transfer would include the transfer of operating
resources from the General Fund to the Streets Fund.
Unassigned Fund Balance
The portion of a fund’s balance that is not restricted or committed for a speci c purpose and is available for general
appropriation.
Unencumbered Balance
The amount of an appropriation that is neither expended nor encumbered; essentially the amount of money still
available for future purposes.
Unreserved Fund Balance
The portion of a fund’s balance that is not restricted for a specific purpose and is available for general appropriation.
User Fees
The fee charged for the direct receipt of a public service to the party or parties who bene t from the service.
Valley
The area represented by the Greater Phoenix Metropolitan area. Phoenix is also know as the Valley of the Sun.
Variance
Comparison of actual expenditure and revenues from one year to the next and comparison of budget-to-actual in
current scal year.
Working Capital
A nancial metric which represents the amount of day-to-day operating liquidity available. Also known as operating
capital, it is calculated as current assets minus current liabilities.
Working Cash
The excess of readily available assets over current liabilities.
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