HomeMy WebLinkAboutRes 2017-13RESOLUTION 2017-13
A RESOLUTION OF THE MAYOR AND COUNCIL OF THE TOWN OF
FOUNTAIN HILLS, ARIZONA, APPROVING THE FINAL BUDGET FOR
THE TOWN OF FOUNTAIN HILLS FOR THE FISCAL YEAR
BEGINNING JULY 1, 2017, AND ENDING JUNE 30, 2018.
WHEREAS, in accordance with the provisions of Title 42, Chapter 17, Arizona Revised
Statutes (the "Applicable Law"), the Mayor and Council of the Town of Fountain Hills (the
"Town Council") did, on May 4, 2017, prepare (i) a full and complete statement of the
Town's financial affairs for the preceding fiscal year, (ii) an estimate of the different
amounts that will be required to meet the Town's public expense for the current fiscal year,
including all of the items prescribed by ARiz. REv. STAT. § 42-17102 and (iii) a summary
schedule of estimated expenditures and revenues, which was prepared according to forms
supplied by the Auditor General and entered in the Town Council's minutes; and
WHEREAS, in accordance with the Applicable Law, and following due public
notice, the Town Council met on May 4, 2017, at which meeting any taxpayer was provided
the opportunity to appear and be heard in favor of or against any proposed expenditure or
tax levy; and
WHEREAS, publication has been duly made as required by law, of said estimates
together with a notice that the Town Council would meet on June 1, 2017, at the Fountain
Hills Town Council Chambers, for the purpose of hearing taxpayers and with respect to said
estimate or any proposed expenditure or tax levy.
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL OF
THE TOWN OF FOUNTAIN HILLS, as follows:
SECTION 1. The recitals above are hereby incorporated as if fully set forth herein.
SECTION 2. The statements and schedules attached hereto as Exhibit A and
incorporated herein by reference, are hereby adopted as the budget of the Town of Fountain
Hills, Arizona, for the fiscal year July 1, 2017, through June 30, 2018.
SECTION 3. The Mayor, the Town Manager, the Town Clerk and the Town Attorney
are hereby authorized and directed to take all steps necessary to carry out the purpose and intent
of this Resolution.
[SIGNATURES ON FOLLOWING PAGE]
2980938.2
PASSED AND ADOPTED by the Mayor and Council of the Town of Fountain Hills,
Arizona, June I , 2017.
FOR THE TOWN OF FOUNTAIN HILLS.
Linda M. Kavanagh, May -Ir
REVIEWED BY:
Grady E. Mi er, wn Manager
2980938.2
2
ATTESTED TO:
N wlow. a. T,, 4
-."k 'q W F
50-m-EWOMA00- -A
APPROVED AS TO FORM:
Andrew J. McGuire, Town Attorney
EXHIBIT A
TO
RESOLUTION 2017-13
[Budget Statements and Schedules]
See following pages.
2980938.2
OFFICIAL BUDGET FORMS
TOWN OF FOUNTAIN HILLS
Fiscal Year 2018
4/15
TOWN OF FOUNTAIN HILLS
TABLE OF CONTENTS
Fiscal Year 2018
Schedule A—Summary Schedule of Estimated Revenues and Expenditures/Expenses
Schedule B—Tax Levy and Tax Rate Information
Schedule C—Revenues Other Than Property Taxes
Schedule D—Other Financing Sources/<Uses> and Interfund Transfers
Schedule E—Expenditures/Expenses by Fund
Schedule F—Expenditures/Expenses by Department (as applicable)
Schedule G—Full-Time Employees and Personnel Compensation
4/15
TOWN OF FOUNTAIN HILLS
Summary Schedule of Estimated Revenues and Expenditures/Expenses
Fiscal Year 2018
Fiscal
Year
S
c
h
FUNDS
General Fund
Special Revenue
Fund
Debt Service Fund
Capital Projects
Fund
Permanent Fund
Enterprise
Funds Available
Internal Service
Funds
Total All Funds
2017 Adopted/Adjusted Budgeted Expenditures/Expenses*
E
15,054,199
6,329,113
2,922,266
9,695,420
0
0
297,780
34,298,778
2017 Actual Expenditures/Expenses**
E
15,054,199
6,329,113
2,922,266
9,695,420
0
0
297,780
34,298,778
2018 Fund Balance/Net Position at July 1***
1 6,177,996
2,703,604
861,958
7,711,414
645,747
18,100,719
2018 Primary Property Tax Levy
B
0
0
2018 Secondary Property Tax Levy
B
1,893,694
1,893,694
2018 Estimated Revenues Other than Property Taxes
C
16,935,843
5,988,983
374,426
965,288
0
0
397,292
24,661,832
2018 Other Financing Sources
D
1 0
0
0
0
0
0
0
1 0
2018 Other Financing (Uses)
D
0
0
0
0
0
0
0
0
2018 Interfund Transfers In
D
62,500
548,368
209,838
2,577,024
0
0
1,000,000
4,397,730
2018 Interfund Transfers (Out)
D
948,838
271,868
0
3,177,024
0
0
0
4,397,730
2018 Reduction for Amounts Not Available:
LESS: Amounts for Future Debt Retirement:
0
Rainy Day Fund
2,711,008
2,711,008
0
0
2018 Total Financial Resources Available
19,516,493
8,969,087
3,339,916
8,076,702
0
0
2,043,039
41,945,237
2018 Budgeted Expenditures/Expenses
E
16,935,843
6,515,923
2,906,902
8,019,125
0
0
925,702
35,303,495
EXPENDITURE LIMITATION COMPARISON
2017
2018
1. Budgeted expenditures/expenses
$ 34,298,778 $ 35,303,495
2. Add/subtract: estimated net reconciling items
(857,181)
(844,483)
3. Budgeted expenditures/expenses adjusted for reconciling items
33,441,597
34,459,012
4. Less: estimated exclusions
6,704,523
7,759,092
5. Amount subject to the expenditure limitation
$ 26,737,074 $
26,699,920
6. EEC expenditure limitation
$ 26,804,069 $
28,182,002
Includes Expenditure/Expense Adjustments Approved in the current year from Schedule E.
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
Amounts on this line represent Fund Balance/Net Position amounts except for amounts not in spendable form (e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., principal
of a permanent fund).
4/15 SCHEDULE A
TOWN OF FOUNTAIN HILLS
Tax Levy and Tax Rate Information
Fiscal Year 2018
2017 2018
1. Maximum allowable primary property tax levy.
A.R.S. §42-17051(A) $ $
2. Amount received from primary property taxation in
the current year in excess of the sum of that year's
maximum allowable primary property tax levy.
A.R.S. §42-17102(A)(18) $
3. Property tax levy amounts
A. Primary property taxes $ $
B. Secondary property taxes 1,894,584 1,893,694
C. Total property tax levy amounts $ 1,894,584 $ 1,893,694
4. Property taxes collected*
A. Primary property taxes
(1) Current year's levy $
(2) Prior years' levies
(3) Total primary property taxes $
B. Secondary property taxes
(1) Current year's levy $ 1,894,584
(2) Prior years' levies
(3) Total secondary property taxes $ 1,894,584
C. Total property taxes collected $ 1,894,584
5. Property tax rates
A. City/Town tax rate
(1) Primary property tax rate
(2) Secondary property tax rate 0.4472 0.4259
(3) Total city/town tax rate 0.4472 0.4259
B. Special assessment district tax rates
Secondary property tax rates - As of the date the proposed budget was prepared, the
city/town was operating two (2) special assessment districts for which secondary
property taxes are levied. For information pertaining to these special assessment districts
and their tax rates, please contact the city/town.
* Includes actual property taxes collected as of the date the proposed budget was prepared, plus
estimated property tax collections for the remainder of the fiscal year.
4/15 SCHEDULE B
TOWN OF FOUNTAIN HILLS
Revenues Other Than Property Taxes
Fiscal Year 2018
Fines and forfeits
Court Fines
ESTIMATED
ACTUAL
ESTIMATED
Interest on investments
REVENUES
REVENUES*
REVENUES
SOURCE OF REVENUES
2017
2017
2018
GENERALFUND
Local taxes
Local Sales Tax
$ 7,551,057 $
7,551,057 $
8,481,288
Franchise Tax
332,418
332,418
360,000
Licenses and permits
24,102
24,102
23,120
Animal License Fees
40,320
40,320
41,832
Business License Fees
103,500
103,500
131,076
Liquor License Fees
1,500
1,500
1,500
Building Permit Fees
556,512
556,512
450,619
Sign Permits
6,200
6,200
7,675
Landscape Permit Fees
25,200
25,200
28,980
Subdivision Fees
44,500
44,500
37,750
Special Event Permits
2,500
2,500
3,500
Engineering Fees
3,500
3,500
6,250
Planning & Zoning Fees
16,059
16,059
16,259
Plan Review Fees
430,884
430,884
349,714
Third -Party Revenues
950,000
Intergovernmental
State Sales Tax
2,250,724
2,250,724
2,271,564
Fire Insurance Premium Tax
37,132
37,132
50,000
Shared Income Tax
2,925,453
2,925,453
2,999,604
Charges for services
Parks & Rec User Fees
139,050
139,050
183,724
Encroachment Fees
35,000
35,000
40,000
Variances
9,000
9,000
6,000
Inspection Fees
17,000
17,000
17,000
Leases & Rents
254,691
254,691
235,423
Fines and forfeits
Court Fines
195,685
195,685
200,000
Interest on investments
Interest on Investments
30,000
30,000
12,680
In -lieu property taxes
Contributions
Voluntary contributions
10,305
10,305
30,285
Miscellaneous
Miscellaneous
24,102
24,102
23,120
Total General Fund $ 15,042,292 $
15,042,292
$ 16,935,843
* Includes actual revenues recognized
on the modified accrual or accrual basis as of the date the
proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
4/15 SCHEDULE C
TOWN OF FOUNTAIN HILLS
Revenues Other Than Property Taxes
Fiscal Year 2018
4/15 SCHEDULE C
ESTIMATED
ACTUAL
ESTIMATED
REVENUES
REVENUES*
REVENUES
SOURCE OF REVENUES
2017
2017
2018
SPECIAL REVENUE FUNDS
Highway User Revenue Fund
Highway User Tax
$ 1,444,905
$
1,444,905
$
1,553,494
Vehicle License Tax
929,081
929,081
1,013,279
Local Sales Tax
692,778
692,778
769,512
In -Lieu Fees
262,000
262,000
262,000
Interest
300
300
2,340
Miscellaneous
25,000
25,000
25,000
$ 3,354,064
$
3,354,064
$
3,625,625
Downtown Strategy Fund
Sales -Excise Tax
$ 69,278
$
69,278
$
76,956
Interest
3,036
3,036
3,060
$ 72,314
$
72,314
$
80,016
Economic Development Fund
Sales -Excise Tax
$ 277,111
$
277,111
$
307,800
Interest
96
96
48
$ 277,207
$
277,207
$
307,848
Grants
Miscellaneous
$ 1,476,000
$
1,465,430
$
1,344,000
$ 1,476,000
$
1,465,430
$
1,344,000
Public Art
Public Art
$ 15,000
$
15,000
$
15,000
Interest
12
12
60
$ 15,012
$
15,012
$
15,060
Court Enhancement Fund
Court Enhancement/JCEF Revenue
$ 16,350
$
16,350
$
24,600
Interest
100
100
180
$ 16,450
$
16,450
$
24,780
Cottonwoods Maintenance District
Cottonwoods Maintenance District
$ 5,588
$
5,588
$
5,490
$ 5,588
$
5,588
$
5,490
Tourism Fund
Grants
$ 70,000
$
80,570
$
93,000
Interest
180
$ 70,000
$
80,570
$
93,180
Environmental Fund
Environmental Fee
$ 540,000
$
540,000
$
492,444
Interest
540
$ 540,000
$
540,000
$
492,984
Total Special Revenue Funds
$ 5,826,635
$
5,826,635
$
5,988,983
* Includes actual revenues recognized on the modified
accrual or accrual basis
as of the date the proposed budget was
prepared, plus estimated revenues for the remainder
of the fiscal year.
4/15 SCHEDULE C
TOWN OF FOUNTAIN HILLS
Revenues Other Than Property Taxes
Fiscal Year 2018
ESTIMATED ACTUAL ESTIMATED
REVENUES REVENUES* REVENUES
SOURCE OF REVENUES 2017 2017 2018
DEBT SERVICE FUNDS
General Obligation Debt Service
Interest Income
$ 210
$
210
$
720
$ 210
$
210
$
720
Eagle Mountain CFD
Property Taxes
$ 378,392
$
378,392
$
372,746
Interest Income
150
150
120
$ 378,542
$
378,542
$
372,866
Municipal Property Corp
Interest Income
300
300
840
$ 300
$
300
$
840
Total Debt Service Funds
$ 379,052
$
379,052
$
374,426
CAPITAL PROJECTS FUNDS
Capital Projects Fund
Sales Tax -Local
$ 433,023
$
433,023
$
368,124
Grants
255,000
255,000
275,000
Interest
6,000
6,000
6,024
Miscellaneous
150,000
150,000
150,000
$ 844,023
$
844,023
$
799,148
Facilities Replacement Fund
Interest Income
$
$
$
1,440
$
$
$
1,440
Development Fee Funds
Development Fees
$ 180,571
$
180,571
$
158,160
Interest Income
6,264
6,264
6,540
$ 186,835
$
186,835
$
164,700
Total Capital Projects Funds $ 1,030,858 $ 1,030,858 $ 965,288
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
4/15 SCHEDULE C
TOWN OF FOUNTAIN HILLS
Revenues Other Than Property Taxes
Fiscal Year 2018
ESTIMATED ACTUAL ESTIMATED
REVENUES REVENUES* REVENUES
SOURCE OF REVENUES 2017 2017 2018
PERMANENT FUNDS
Total Permanent Funds $ $ $
ENTERPRISE FUNDS
Total Enterprise Funds $ $ $
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
4/15 SCHEDULE C
TOWN OF FOUNTAIN HILLS
Revenues Other Than Property Taxes
Fiscal Year 2018
ESTIMATED ACTUAL ESTIMATED
REVENUES REVENUES* REVENUES
SOURCE OF REVENUES 2017 2017 2018
INTERNAL SERVICE FUNDS
Internal Service Fund $ 73,840 $ 73,840 $ 65,889
Vehicle Replacement Fund 268,090 268,090 331,403
$ 341,930 $ 341,930 $ 397,292
Total Internal Service Funds $ 341,930 $ 341,930 $ 397,292
TOTAL ALL FUNDS $ 22,620,767 $ 22,620,767 $ 24,661,832
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
4/15 SCHEDULE C
TOWN OF FOUNTAIN HILLS
Other Financing Sources/<Uses> and Interfund Transfers
Fiscal Year 2018
4/15 SCHEDULE D
OTHER FINANCING
INTERFUND TRANSFERS
2018
2018
FUND
SOURCES <USES>
IN
<OUT>
GENERALFUND
MPC Debt Service Fund
$
$
$
$
209,838
Public Art Fund
39,000
39,000
Environmental Fund
200,000
Facilities Replacement Fund
500,000
Tourism Fund
General Fund -Tourism
13,500
General Fund -ED
10,000
Total General Fund
$
$
$
62,500
$
948,838
SPECIAL REVENUE FUNDS
Environmental Fund
$
$
$
200,000
$
Tourism Fund -General Fund
13,500
Tourism Fund -ED
148,368
Economic Development Fund
148,368
10,000
Downtown Stratefy Fund
100,000
200,000
HURF-Capital Projects Fund
Total Special Revenue Funds
$
$
$
548,368
$
271,868
DEBT SERVICE FUNDS
Annual Debt Pmt for Community Center
$
$
$
209,838
$
$
$
$
209,838
$
Total Debt Service Funds
CAPITAL PROJECTS FUNDS
Facilities Replacement Fund
$
$
$
500,000
$
HURF Fund
200,000
Project E8505
100,000
Vehicle Replacement Fund
1,000,000
Development Fees -Project F4005
160,368
Development Fees -Project P3025
1,816,656
Law Enforcement Dev Fee
160,368
Park/Rec Dev Fee
144,987
Open Space Dev Fee
1,671,669
Total Capital Projects Funds
$
$
$
2,577,024
$
3,177,024
PERMANENTFUNDS
Total Permanent Funds
$
$
$
$
ENTERPRISE FUNDS
Total Enterprise Funds
$
$
$
$
INTERNAL SERVICE FUNDS
Capital Projects Fund
$
$
$
1,000,000
$
$
$
$
1,000,000
$
Total Internal Service Funds
TOTAL ALL FUNDS
$
$
$
4,397,730
$
4,397,730
4/15 SCHEDULE D
TOWN OF FOUNTAIN HILLS
Expenditures/Expenses by Fund
Fiscal Year 2018
CAPITAL PROJECTS FUNDS
Capital Projects
ADOPTED
$
EXPENDITURE/
9,263,885
$
7,051,740
Law Enforcement Dev Fee
BUDGETED
EXPENSE
ACTUAL
Fire/Emergency Dev Fee
BUDGETED
EXPENDITURES/
ADJUSTMENTS
11,244
EXPENDITURES/
EXPENDITURES/
EXPENSES
APPROVED
Open Space Dev Fee
EXPENSES*
EXPENSES
FUND/DEPARTMENT
2017
535
2017
431,000
2017
2018
GENERALFUND
906,850
Total Capital Projects Funds
$ 9,745,420
$
(50,000) $
9,695,420
$
Mayor & Town Council
$ 72,545
$
$
72,545
$
71,849
Municipal Court
321,254
321,254
339,913
Administration
2,092,500
$
$
2,092,500
ENTERPRISE FUNDS
2,342,476
General Government
980,986
(228,643)
752,343
1,364,057
Public Works
830,201
Total Enterprise Funds
830,201
$
837,495
Development Services
927,139
0
927,139
1,890,482
Community Services
2,178,840
240,550
2,419,389
2,352,113
Law Enforcement
3,930,111
3,930,111
3,855,626
Fire & Emergency Medical
3,708,717
3,708,717
3,881,833
Total General Fund
$ 15,042,292
$
11,907
$
15,054,199
$
16,935,843
SPECIAL REVENUE FUNDS
Highway User Revenue Fund
$ 3,594,696
$
$
3,594,696
$
3,825,625
Downtown Strategy Fund
46,655
46,655
40,885
Economic Development Fund
139,483
139,483
252,823
Tourism Fund
208,220
10,570
218,790
211,198
Public Art Fund
39,000
13,093
52,093
39,383
Court Enhancement Fund
88,115
88,115
80,265
Special Revenue Fund
1,655,000
(10,570)
1,644,430
1,344,000
Cottonwoods Maint District
4,265
4,265
4,131
Environmental Fund
540,586
540,586
717,613
Total Special Revenue Funds
$ 6,316,020
$
13,093
$
6,329,113
$
6,515,923
DEBT SERVICE FUNDS
General Obligation Bonds
$ 2,119,350
$
$
2,119,350
$
2,121,550
Eagle Mountain CFD
409,226
409,226
407,656
Municipal Property Corp
393,690
393,690
377,696
Total Debt Service Funds
$ 2,922,266
$
$
2,922,266
$
2,906,902
CAPITAL PROJECTS FUNDS
Capital Projects
$ 9,313,885
$
(50,000) $
9,263,885
$
7,051,740
Law Enforcement Dev Fee
Fire/Emergency Dev Fee
11,244
Park/Rec Dev Fee
48,756
Open Space Dev Fee
535
535
535
Facilities Replacement Fund
431,000
431,000
906,850
Total Capital Projects Funds
$ 9,745,420
$
(50,000) $
9,695,420
$
8,019,125
PERMANENTFUNDS
Total Permanent Funds
$
$
$
$
ENTERPRISE FUNDS
Total Enterprise Funds
$
$
$
$
INTERNAL SERVICE FUNDS
Internal Service $ 71,780 $ $ 71,780 $ 63,702
Vehicle Replacement 201,000 25,000 226,000 862,000
Total Internal Service Funds $ 272,780 $ 25,000 $ 297,780 $ 925,702
TOTAL ALL FUNDS $ 34,298,778 $ $ 34,298,778 $ 35,303,495
* Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget
was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year.
4/15 SCHEDULE E
TOWN OF FOUNTAIN HILLS
Expenditures/Expenses by Department
Fiscal Year 2018
ADOPTED
EXPENDITURE/
BUDGETED
EXPENSE
ACTUAL
BUDGETED
EXPENDITURES/
ADJUSTMENTS
EXPENDITURES/
EXPENDITURES/
EXPENSES
APPROVED
EXPENSES*
EXPENSES
DEPARTMENT/FUND
2017
2017
2017
2018
Mayor & Council
General Fund
$ 72,545
$
$ 72,545
$
71,849
Mayor & Council Total
$ 72,545
$
$ 72,545
$
71,849
Administration
General Fund
$ 2,092,500
$
$ 2,092,500
$
2,342,476
Downtown Strategy Fund
46,655
46,655
40,885
Economic Development Fund
139,483
139,483
252,823
Special Revenue Fund
1,655,000
(10,570)
1,644,430
1,344,000
General Obligation Debt
2,119,350
2,119,350
2,121,550
Eagle Mountain CFD
409,226
409,226
407,656
Municipal Property Corp
393,690
393,690
377,696
Cottonwoods Maint District
4,265
4,265
4,131
Capital Projects
693,885
(50,000)
643,885
171,740
Internal Service
71,780
71,780
63,702
Administration Total
$ 7,625,834
$
(60,570)
$ 7,565,264
$
7,126,659
General Government
General Fund
$ 980,986
$
(228,643)
$ 752,343
$
1,364,057
Vehicle Replacement
111,000
115,000
226,000
862,000
General Government Total
$ 1,091,986
$
(113,643)
$ 978,343
$
2,226,057
Municipal Court
General Fund
$ 321,254
$
$ 321,254
$
339,913
Court Enhancement Fund
88,115
88,115
80,265
Municipal Court Total
$ 409,369
$
$ 409,369
$
420,178
Public Works
General Fund
$ 830,201
$
$ 830,201
$
837,495
Highway User Revenue Fund
3,594,696
3,594,696
3,825,625
Environmental Fund
540,586
540,586
717,613
Capital Projects
1,880,000
1,880,000
850,000
Facilities Replacement Fund
431,000
431,000
906,850
Vehicle Replacement
90,000
(90,000)
Public Works Total
$ 7,366,483
$
(90,000)
$ 7,276,483
$
7,137,583
Development Services
General Fund
$ 927,139
$
0
$ 927,139
$
1,890,482
Development Services Total
$ 927,139
$
0
$ 927,139
$
1,890,482
Community Services
General Fund
$ 2,178,840
$
240,550
$ 2,419,389
$
2,352,113
Tourism Fund
208,220
10,570
218,790
211,198
Public Art Fund
39,000
13,093
52,093
39,383
Capital Projects
2,940,000
2,940,000
2,480,000
Open Space Development Fee
535
535
535
Park/Rec Development Fee
48,756
Community Services Total
$ 5,366,594
$
264,213
$ 5,630,807
$
5,131,984
Fire & Emergency Medical
General Fund
$ 3,708,717
$
$ 3,708,717
$
3,881,833
Capital Projects
3,800,000
3,800,000
3,550,000
Fire/Emergency Dev Fee
11,244
Fire & Emergency Medical Total
$ 7,508,717
$
$ 7,508,717
$
7,443,077
Law Enforcement
General Fund
$ 3,930,111
$
$ 3,930,111
$
3,855,626
Law Enforcement Dev Fee
Law Enforcement Total
$ 3,930,111
$
$ 3,930,111
$
3,855,626
* Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the
proposed budget was prepared, plus estimated expenditures/expenses
for the
remainder of the
fiscal year.
4/15
SCHEDULE F
TOWN OF FOUNTAIN HILLS
Full -Time Employees and Personnel Compensation
Fiscal Year 2018
4/15 SCHEDULE G
Total Estimated
Full -Time
Employee Salaries
Other Benefit
Personnel
Equivalent (FTE)
and Hourly Costs
Retirement Costs
Healthcare Costs
Costs
Compensation
FUND
2018
2018
2018
2018
2018
2018
GENERAL FUND
54.95
$
2,878,416
$ 267,698
$
282,255
$
120,042
$
3,548,411
SPECIAL REVENUE FUNDS
Highway User Revenue Fund
4.85
$
305,410
$ 33,594
$
50,172
$
17,027
$
406,203
Economic Development Fund
2.00
135,789
14,937
16,335
4,219
171,280
Tourism Fund
0.90
47,541
5,230
6,470
1,598
60,839
Environmental Fund
0.25
18,740
2,061
1,671
781
23,253
Total Special Revenue Funds
8.00
$
507,480
$ 55,822
$
74,648
$
23,625
$
661,575
DEBT SERVICE FUNDS
Total Debt Service Funds
$
$
$
$
$
CAPITAL PROJECTS FUNDS
Total Capital Projects Funds
$
$
$
$
$
PERMANENT FUNDS
Total Permanent Funds
$
$
$
$
$
ENTERPRISE FUNDS
Total Enterprise Funds
$
$
$
$
$
INTERNAL SERVICE FUND
Total Internal Service Fund
$
$
$
$
$
TOTAL ALL FUNDS
62.95
$
3,385,896
$ 323,520
$
356,903
$
143,667
$
4,209,986
4/15 SCHEDULE G