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HomeMy WebLinkAboutFY16 Adopted BudgetThe Height of Desert Living Fiscal Year 2015-2016 Adopted Budget The Height of Desert Living 2 The Government Finance Officers Association of the United States and Canada (GFOA) presented the award of Distinguished Budget Presentation to the Town of Fountain Hills, Arizona, for its annual budget for the fiscal year beginning July 1, 2014. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a: 1) Policy Docu- ment, 2) Financial Plan, 3) Operations Guide, and 4) Communica- tions Device. This award is valid for a period of one year only. We believe our cur- rent budget continues to conform to program requirements, and we will submit it to GFOA to determine its eligibility for another award. The Height of Desert Living 3 Table of Contents TABLE OF CONTENTS INTRODUCTION This section will give the reader a brief overview of the budget process. The budget mes- sage from the Town Manager will summarize the goals of the Town Council and how the budget will aid in the accomplishment of those goals. Also provided here is a brief over- view of the Town as well as information about the Town Councilmembers. Budget Message 7 Community Profile 20 Town Council 32 FINANCIAL OVERVIEW This section provides a summary of the financial policies used by the Town and incorpo- rated into the budget, budget highlights, a detailed discussion of the revenues and expen- ditures of the Town and ends with an overview of the budget process. Financial Overview & Policies 43 Budget Highlights 77 Revenue Summary 93 Expenditure Summary 110 Budget Process & Schedule 117 OPERATING BUDGETS This section begins with an organization chart of the Town and then details all depart- ments and divisions, missions, goals, and expenditures by programs and line items. Per- formance measures, accomplishments, and objectives are provided within each depart- ment section. Operating Budgets 125 Organization Chart 126 Mayor & Town Council 127 Municipal Court 134 Administration 142 Town Manager 150 Town Clerk 154 Human Resources/Risk Management 158 Page The Height of Desert Living 4 TABLE OF CONTENTS (cont.) Finance 162 Information Technology 166 Economic Development (General Fund) 170 Legal Services 171 Development Services 174 Building Safety 182 Code Compliance 186 Engineering 189 Facilities 193 Mapping & Graphics 198 Planning 201 Community Services 205 Community Center 214 Parks 218 Recreation 225 Senior Services 230 Law Enforcement 234 Fire & Emergency Medical 240 SPECIAL REVENUE FUNDS This section presents the special revenue funds of the Town. Fund expenditures are de- tailed here, similar to the information presented in the Operating Budgets section. Special Revenue Funds 247 Streets Division-Highway User Revenue Fund 248 Excise Tax Funds 256 Downtown Strategy Fund 258 Economic Development Fund 261 Tourism Fund 266 Environmental Fund 269 Cottonwoods Maintenance District 273 Table of Contents Page The Height of Desert Living 5 TABLE OF CONTENTS (cont.) DEBT SERVICE FUNDS This section presents a summary of the various debt service funds of the Town and Tax Levy and Tax Rate information. Debt Service Funds 276 Summary of Tax Levy and Tax Rate Information 282 CAPITAL IMPROVEMENT PROGRAM This section details the Town’s Capital Improvement Program, definitions, a summary, and details of each project. Capital Improvement Program 285 Capital Projects Summary 291 Capital Projects Information Sheets 299 Facilities Replacement Fund 335 VEHICLE REPLACEMENT PROGRAM This section presents policy and procedures of the vehicle replacement program as well as interfund charges. Policy & Procedure 338 Interfund Charges 343 SCHEDULES This section presents various information not found elsewhere in this budget document. Comprehensive Fee Schedule 345 Schedule of Authorized Positions 367 Pay Plan 370 Resolution 2015-13 373 Glossary 376 Acronyms 390 Table of Contents Page The Height of Desert Living 6 Budget Message The Height of Desert Living 7 BUDGET MESSAGE June 4, 2015 Honorable Mayor and Town Council: I am pleased to submit the operating budgets for the Town of Fountain Hills for the fiscal year beginning on July 1, 2015 and ending June 30, 2016 (FY15-16). This budget is balanced and designed to convey to the public a message that ar- ticulates priorities and issues for the upcoming fiscal year. Although each fund should be viewed individually, the Town’s proposed total budget, including all funds is $37.9M. It is important to note that the budget in- cludes the use of one-time resources, such as one-time accumulated reserves and grant funds. These funds cannot be relied upon for on-going operations of the Town. Department Directors and Division Supervisors, Finance staff, and the Town Man- ager are actively involved in budget preparation. Primary focus is placed on the General Fund (operating fund) which supports core services. Budget Message Five-year Revenue and Expenditure Forecast The challenges that were faced by staff in balancing the proposed budget for FY15- 16 will only increase over the coming years. The Town has worked diligently to pare down expenditures while preserving the core services and amenities that make Fountain Hills a desirable place to live. The Town is projected to face budget deficits over the next four years that will make that task increasingly more diffi- cult, as depicted in the following chart: $5.0 $7.0 $9.0 $11.0 $13.0 $15.0 $17.0 FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 FY2016-2020 Projected General Fund Revenues and Expenditures OPERATING EXPENDITURES OPERATING REVENUE The Height of Desert Living 8 Budget Message Primary funding issues facing the Town of Fountain Hills include:  Increased costs for maintenance, repair and/or replacement of aging in- frastructure (roads, buildings, parks, the Fountain, etc.)  Dependence upon State Shared revenues to fund operating expendi- tures  Dependence upon economically volatile local sales tax to fund operating expenditures  Decreased proportionate share of State Shared revenues due to in- creased population of surrounding communities combined with negligible population growth or decreased population in Fountain Hills  Lack of a growing, sustainable, and diversified revenue base to fund on- going operating costs  Potential state legislation impacting revenues, e.g., sweeping of State Shared revenue or unfunded mandates  Retaining adequate human capital to maintain current service levels  Public safety costs as an increasing proportion of total expenditures, re- sulting in less funding for other core services One of the chief roles of government is to provide for the safety of its citizens. The citizens of Fountain Hills receive great value from the Town’s contracts for public safety with Maricopa County Sheriff’s Office and Rural/Metro Fire Department. Town funds that are expended for the public safety services provided under these contracts are undeniably high quality and cost efficient. However, the fact remains that public safety costs (albeit very valid) represent an ever-increasing proportion of the Town’s total expenditures. During the period from FY01-02 through FY14‑15, Town total General Fund expenditures increased 25.7%, while public safety costs increased 54.2%, leaving reduced funding to pay for all other core services. Said another way, in FY01-02 the Town’s total General Fund expenditures were $10.8M. Thirteen years later, in FY14‑15, the Town’s total expenditures had in- creased by $3.1M, to a total of $13.9M; public safety accounted for $2.4M of the $3.1M increase. In essence, this means that by FY14-15, the revenue available for the remainder of the Town’s core services had increased by only $400K. In FY15- 16, public safety costs now represent 51.8% of the General Fund. The Height of Desert Living 9 Budget Message The chart below demonstrates the proportion of total Town expenditures relative to public safety costs. (Note: Town General Fund expenditures peaked in FY08- 09.) The problem lies not in total public safety costs to the Town, which are fair and reasonable, but rather in the lack of a growing, sustainable, and diversified reve- nue base. In order to provide the core services and amenities that the residents of Fountain Hills expect, new sources of revenue must be found in the near future. The Town relies primarily on two main sources of revenue for operations: (1) State Shared revenues (sales, income and vehicle license taxes distributed propor- tionately by the State based on population); and (2) local sales tax. Combined, these two sources contribute 88% of the General Fund (35% and 53% respec- tively). Unfortunately, State Shared revenues are subject to appropriation by the State. The State has projected that shared revenues will exceed the prior year by a mod- est amount. Each year, there is pressure on the State legislature from outside sources to change the allocation formula which threatens to reduce the Town’s proportionate share. in millions of dollars The Height of Desert Living 10 Budget Message The chart below demonstrates that overall local sales tax collections now reflect a modest increase over FY09-10 levels: The following chart demonstrates how total building permits have declined over the past fifteen years, and are over 70% below the record number issued in 2005. Bldg.Total Units Bldg.Total Units 2000 354 23 52 20 91 497 45 725 2001 269 3 6 4 37 312 36 567 2002 143 2 4 4 27 174 30 571 2003 145 0 0 3 17 162 20 662 2004 176 8 16 24 212 404 55 564 2005 303 22 44 20 146 493 35 697 2006 220 2 4 4 20 244 44 639 2007 70 0 0 3 18 88 58 408 2008 33 0 0 0 0 33 62 489 2009 5 1 2 0 0 7 20 328 2010 11 0 0 0 0 11 18 366 2011 7 0 0 0 0 7 17 319 2012 6 0 0 0 0 6 20 376 2013 14 0 0 0 0 14 18 386 2014 27 1 2 5 13 42 20 391 15 Year Total 1783 62 130 87 581 2494 498 7488 15 Year Avg 118.9 4.1 8.7 5.8 38.7 166.3 33.2 499.2 Single Family Duplex Multi-Family Total Dwelling Units HISTORICAL BUILDING PERMIT ACTIVITY OtherYEAR 2000 Through 2014 Commercial The Height of Desert Living 11 Budget Message Core Services Budget In developing the proposed budget, staff focused on a review of services delivered by the Town, increased scrutiny of expenditures, and prioritization of programs to be funded with limited resources. This proposed budget provides the following core services to Town citizens from the funding sources listed: Capital Improvement Program The Town remains committed to funding one-time capital projects with one-time revenue sources. The five-year capital improvement program, which represents an investment in public facilities and infrastructure, totals $14.3M in FY15-16, a 35.8% decrease from last fiscal year. The Town also capitalizes on grants and other funding oppor- tunities to complete projects. FY14-15 FY15-16 Funding Source Public Safety 6,826,729$ 7,185,767$ General Fund Administration 2,465,174 2,767,956 General Fund Development Services 4,491,709 4,646,750 General Fund Community Services 2,368,520 2,260,574 General Fund Excise Tax Funds - Downtown/ED/Tourism 2,251,195 1,015,908 Excise Tax Special Revenue Funds 1,373,654 2,378,899 Special Revenue Debt Service 2,008,335 3,027,313 Debt Service Capital Funds 23,054,273 14,664,106 CIP 44,839,589$ 37,947,273$ The Height of Desert Living 12 Budget Message The Height of Desert Living 13 Budget Message The Height of Desert Living 14 Budget Message Strategic Planning Goals and Operational Priorities Following discussion at the Council Retreat held on January 29, 2015, the Town Council adopted the Strategic Planning Goals and Operational Priorities for FY15- 16 at the February 19, 2015, Council meeting. This proposed budget provides for incremental implementation of the following Strategic Planning Goals and Operational Priorities. Strategic Planning Goals FY15-16  C3 – Genuinely solicit and consider public and stakeholder feedback as part of the decision-making process  CR4 – Implement a comprehensive communications plan to encourage in- formed citizen participation in civic life  CR6 – Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements  CR7 – Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make informed choices  EV3 – Promote a mixed use core where residents can live, work, learn and play in an urban village setting, as depicted in the Downtown Area Specific Plan (Downtown Vision Master Plan) Strategic Planning Goals FY2015-16 C3 Solicit Public/Stakeholder Feedback EV4 Promote retention, expansion and relocation of Quality Businesses I2 Develop reliable funding source for infrastructure maintenance CR7 Communicate the Role of Local Government I6 Adequate infrastructure and amenities for downtown development CR4 Implement communications plan for civic involvement EV3 Promote a mixed use core EV6 Identify slate of economic development tools and strategies CR6 Evaluate Customer Satisfaction on regular basis The Height of Desert Living 15  EV4 – Promote retention, expansion and relocation of quality businesses  EV6 – Identify a slate of economic development tools and strategies (including tax incentives, fee abatements, etc.) to stimulate economic growth  I2 – Lower reliance on State revenues by developing a locally controlled, re- liable funding source for infrastructure maintenance  I6 – Coordinate closely with downtown development efforts to ensure ade- quate infrastructure is planned and amenities identified and programmed Operational Priorities FY15-16  Pavement Management Program – Maintenance Plan expanded with Asphalt Replacement Plan  Economic Development Plan implementation  Fire Services contract negotiation  Solid Waste contract negotiation  Completion of Saguaro Boulevard reconstruction project  Relocation of Fire Station #2 (site yet to be determined)  Environmental Fee implementation Budget Message Pavement Management Program Economic Development Plan Rural/Metro Contract Negotiations Solid Waste Services Negotiations/RFP Saguaro Blvd Project Fire Station #2 Environmental Fee Operational Priorities FY15-16 The Height of Desert Living 16 Budget Message Budget Assumptions  Continued new reality  Adherence to State-imposed Expenditure Limitations Law will limit the Town’s ability to budget proposed capital projects  Revenue projections are determined using both a trend analysis formula, as well as a flat percentage increase, but are estimates  Little or no change is reflected in the distribution of State Shared revenues  Existing levels of service are maintained, with no new programs and no new employee positions  Annual debt service payment for McDowell Mountain Preserve bonds is eliminated after July 1, 2016  An inflation factor of 2.5% to 3.5% has been added to existing budgets for Administration, Development Services and Community Services depart- ments in future years  The law enforcement contract with Maricopa County Sheriff’s Office has been budgeted at an increase of 10.0%  The fire services contract with Rural/Metro Corporation is projected at 3% increase for FY15-16 and beyond The following chart provides General Fund projections through FY19-20: FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 REVENUES Intergovernmental 4,892,167$ 5,011,855$ 5,134,593$ 5,260,460$ 5,389,540$ Permits, Licenses, Fees 1,162,911 1,157,285 1,182,459 1,205,452 1,230,582 Building Revenue 531,021 647,335 648,648 683,761 683,761 Local Taxes 7,317,367 7,463,263 7,634,272 7,771,098 7,923,262 Total Revenues 13,903,466$ 14,279,738$ 14,599,972$ 14,920,771$ 15,227,145$ EXPENDITURES Mayor & Town Council 80,084$ 82,086$ 84,138$ 87,083$ 90,131$ Administration 2,296,210 2,347,760 2,358,954 2,483,018 2,521,423 Municipal Court 277,107 284,035 291,136 301,326 311,872 Development Services 1,803,723 1,848,816 1,895,037 1,961,363 2,030,011 Community Services 2,260,575 2,723,590 2,762,718 2,849,850 2,860,508 Public Safety (Police & Fire)7,185,767 7,365,411 7,549,547 7,813,781 8,087,264 Total Expenditures 13,903,466$ 14,651,698$ 14,941,530$ 15,496,421$ 15,901,209$ Surplus/(Deficit)-$ (371,960)$ (341,558)$ (575,650)$ (674,064)$ Five-year Budget Projection The Height of Desert Living 17 Budget Message Fund Balances During FY11-12, the Town amended the existing financial policy on the classifica- tion of fund balance in the annual financial reports; the Resolution created five new classifications of governmental fund balances as required by the Governmen- tal Accounting Standards Board (GASB) Statement No. 54. GASB has found that the usefulness and value of fund balance information that was provided is signifi- cantly reduced by misunderstandings regarding the message that it conveys, and the inconsistent treatment and financial reporting practices of governments. In or- der to improve how fund balance information is reported and enhance its decision- usefulness, GASB issued Statement No. 54, Fund Balance Reporting and Govern- mental Fund Type Definitions. The overall principal and goal of GASB Statement No. 54 was to report govern- mental fund balances based on a hierarchy that shows, from the highest to the lowest, the level or form of constraints on fund balance, and accordingly, the ex- tent to which governments are bound to honor them:  Nonspendable fund balance—Includes amounts either not in spendable form or legally or contractually required to be maintained intact. This amount includes inventory, prepaids, and non-current receivables such as long-term loan and notes receivable and property held for resale (unless the proceeds are restricted, committed or assigned).  Restricted fund balance—Includes amounts that are either (1) externally imposed by creditors (such as through debt covenants), grantors, contribu- tors, or laws or regulations of other governments or (2) imposed by law through constitutional provisions or enabling legislation. Restricted fund bal- ance means “restricted net assets” as defined in the government-wide State- ment of Net Assets, GASB Statement No. 34, as amended by GASB State- ment No. 46.  Committed fund balance—Includes amounts that are committed for specific purposes by formal action of the Town Council. Amounts classified as “committed” are not subject to legal enforceability like restricted fund bal- ance; however, those committed amounts cannot be used for any other pur- pose unless the Town Council removes or changes the limitation by taking the same form of action it employed to previously impose the limitation. The ac- tion to commit fund balances must occur prior to year end; however, actual amounts can be determined in the subsequent period.  Assigned fund balance—Includes amounts that are intended by the Town to be used for specific purposes, but are neither restricted nor committed. Intent should be expressed by the Town Council itself or a subordinate high-level body or official possessing the authority to assign amounts to be used for specific purposes in accordance with policy established by the Town Council. The Height of Desert Living 18 Budget Message This assignment would include any activity reported in a fund other than the General Fund that is not otherwise restricted more narrowly by the above definitions. The Town is not allowed to assign balances that result in a resid- ual deficit.  Unassigned fund balance—Includes any remaining amounts after applying categories above (amounts not classified as nonspendable, restricted, com- mitted or assigned). Planned spending in the subsequent year’s budget would be included in the unassigned fund balance category. The General Fund is the only fund that will report a positive unassigned balance. The requirements in GASB Statement No. 54 are intended to improve financial re- porting by providing fund balance categories and classifications that will be more easily understood. Elimination of the reserved component of fund balance in favor of a restricted classification will enhance the consistency between information re- ported in the government-wide statements and information in the governmental fund financial statements and avoid confusion about the relationship between re- served fund balance and restricted net assets. The fund balance classification approach now requires governments to classify amounts consistently, regardless of the fund type or column in which they are pre- sented. As a result, an amount cannot be classified as restricted in one fund but unrestricted in another. The fund balance disclosure will give users information necessary to understand the processes under which constraints are imposed upon the use of resources and how those constraints may be modified or eliminated. The clarifications of the governmental fund type definitions will reduce uncertainty about which resources can or should be reported in the respective fund types. Distinguished Budget Presentation Award For the past 13 years the Town of Fountain Hills has been awarded the Govern- ment Finance Officers Association (GFOA) Distinguished Budget Presentation Award. This award is presented to government entities that meet certain criteria in the presentation of their budget. This Budget Message section is designed to pro- vide the lay person with a broad view of the contents of the FY15-16 annual budget, its processes, issues and anticipated outcomes. The Height of Desert Living 19 Budget Message A Debt of Gratitude I would like to offer special thanks to the Mayor and Town Council, our numerous board and commission members, and our Town volunteers for their many hours of volunteer service without which the Town could not function in the fine manner it does. This volunteer core of more than 700 citizens provides the Town staff with a vast bank of knowledge about subjects that contribute to planning for the present and future of Fountain Hills. I would also like to thank the Town of Fountain Hills Department Directors and Di- vision Supervisors for their diligence in preparing departmental budgets. The Di- rectors and their staff attended several sessions with the Town Manager and Fi- nance Division to justify programs, develop cost estimates, and answer questions. This team effort has resulted in a balanced budget that achieves the Council’s cur- rent goals and assists in planning for the future of Fountain Hills. Respectfully submitted, Ken Buchanan Town Manager The Height of Desert Living 20 Community Profile Community Profile The Height of Desert Living 21 COMMUNITY PROFILE The Town of Fountain Hills is a master planned community established in 1970 by McCulloch Properties (now MCO Properties, Inc.). Prior to 1970, the area was a cattle ranch and part of one of the largest land and cattle hold- ings in Arizona. The land was pur- chased by Robert McCulloch in the late 1960s and the community designed by Charles Wood, Jr. (designer of Disney- land in southern California). One of the community’s most valuable assets is its natural beauty. Incredible views and natural desert terrain pro- vide for a wide range of outdoor activi- ties including hiking, biking, and golf. In fact, Fountain Hills contains some of the more challenging and picturesque golf courses in the State of Arizona. The centerpiece of Fountain Hills is our beautiful fountain; one of the world's tallest man-made fountains. It serves as a focal point for the community and attracts thousands of visitors each year. The fountain, driven by three 600 horsepower (450kW) turbine pumps, sprays water at a rate of 7,000 gal- lons per minute though an 18-inch di- ameter cement lined steel pipeline. There is a three part, six inch nozzle that mixes air with the incoming water to form a unique jet stream. With all three pumps and under ideal condi- tions, the fountain reaches 560 feet (171m) in height, though in normal operation only two of the pumps are used, with a fountain height of around 330 feet (101m). When built, it was the world's tallest fountain and held that record for over a decade. Fountain Hills is home to over 100 pieces of publicly displayed artwork throughout its downtown and at public buildings. Art is a significant part of the Town's heritage. The many foun- tains along the Avenue of the Foun- tains were the beginning of the public art collection. Bronze sculptures and fountains with community profile themes, ranging from the whimsical to the serious, dot Community Profile The Height of Desert Living 22 the streets and adorn the public build- ings, plazas and parks. The collection also contains a wide variety of other art types and media, including paint- ings, stone, photography and metals. Residents and visitors are invited to wander the streets or take the “Art Walk” guided tour. Located on 13,006 acres of land, Fountain Hills is surrounded by the 3,500-foot McDowell Mountains and Scottsdale on the west, the Fort McDowell Yavapai Nation on the east, the Salt River Pima-Maricopa Indian Community on the south and the McDowell Mountain Regional Park on the north. The elevation is 1,575 feet at the fountain, 2,130 feet on Golden Eagle Boulevard, and is approximately 500 feet above Phoenix. Over the past twenty plus years, Fountain Hills has grown from 10,190 residents to a town of 22,489 in 2010. Although the rate of growth has slowed due to the lack of available land on which to build, the Town con- tinues to attract residents who are building large custom homes to take advantage of the scenic vistas sur- rounding our mountain community. The Town offers a wide range of living accommodations, from small condo- minium complexes to large custom homes. Fountain Hills also offers rec- reational, cultural and retirement pro- grams that address the needs and lifestyles of active families as well as older adults. The community consists of primarily residential property and open space (9,657 acres or 74%). Of the remaining land, 2,562 acres are developable, with 85 acres being zoned commercial (approximately .7%), 8 acres zoned industrial (.1%), and 1,521 acres are right-of-way/streets (12%). In 2006, Fountain Hills was named by Phoenix Magazine as the best place to live and was cited as "a welcome oasis on the outskirts of a metropolis." The magazine measured the quality of life in 22 Valley communities, including a statistical analysis of each commu- nity's population, income, home price, crime rate, miles to Sky Harbor Air- port, and square feet of retail. The cri- teria used by the magazine in this ranking are similar to the priorities established in the Town's Strategic Plan. The volunteer spirit and high level of involvement of the citizens and business representatives were highlighted. Fountain Hills has also earned a top accolade from Business Week maga- Community Profile The Height of Desert Living 23 Community Profile zine. In its February, 2009 online edi- tion, Fountain Hills was named the “Best Affordable Suburb” in all of Ari- zona. The magazine evaluated sub- urbs on a variety of factors but weighted affordability most heavily. They also considered lifestyle (short commutes, clean air, low crime, good weather, and green space), the qual- ity of schools, and the strength of the local economy. None of the places evaluated had populations of more than 60,000 or less than 5,000. Only one suburb per state was selected. Fountain Hills’ low population density is a major reason it is such a desir- able place to live. Unlike other re- gions of the Valley, one can dine, play, and commute, without conges- tion. Fountain Hills’ land is currently devel- oped at an average density of 1.4 dwelling units per acre for single family homes and 6.9 units per acre for multi-family housing. At the end of the year, there were 1,001 vacant single family lots and 59 vacant multi-family lots. Based upon 2010 population, Foun- tain Hills has an average of 1,106.7 people per square mile, or 1.73 peo- ple per acre. The Height of Desert Living 24 Demographics Community Profile Year Fountain Hills Population 1980 2,772* 1985 5,200** 1990 10,030* 1995 13,745** 2000 20,235* 2005 24,492* 2010 22,489* 2020 25,929** 2030 31,042** 2040 31,181** Estimated Buildout ~2050 36,540*** Population Trends * US CENSUS ** MAG ***TOWN DEVELOPMENT SERVICES Population Age 0-17 Years Population Age 18 Years & Over 22,489 3,230 19,259 14.4%85.6% Percent of Population Population 2010 Population Age 0-17 Years Population Age 18 Years & Over The Height of Desert Living 25 Community Profile 0 5000 10000 15000 20000 25000 30000 35000 40000 1980 1985 1990 1995 2000 2005 2010 2020 2030 2040 2050 Fountain Hills Population Trends YEARPOPULATION The Height of Desert Living 26 TOWN-WIDE BUILDING PERMITS ISSUED Community Profile 1998 582 17 36 26 995 1999 415 18 34 36 947 2000 326 33 23 37 892 2001 227 23 6 8 707 2002 135 3 4 16 622 2003 124 10 10 14 689 2004 143 7 64 14 664 2005 165 13 184 9 777 2006 95 3 102 19 745 2007 62 0 18 7 589 2008 33 0 1 50 489 2009 5 1 0 20 328 2010 11 0 0 18 366 2011 7 0 0 17 319 2012 6 0 0 20 376 2013 14 0 0 18 386 2014 27 1 5 20 391 17 Year Total 2377 129 487 349 10282 17 Year Avg 139.8 7.6 28.6 20.5 604.8 Duplex Multi-FamilyYEARSingle Family Commercial Other The Height of Desert Living 27 TOWN-WIDE BUILDING PERMITS ISSUED VALUATION IN DOLLARS *1998-2014 Valuation includes commercial building permits as well as tenant improvements. Community Profile COMMERCIAL BUILDING PERMITS ISSUED AND VALUATION Year Permits Issued Valuation ($ in Millions) 1998 26 9.739 1999 36 13.326 2000 37 25.869 2001 8 15.625 2002 16 16.698 2003 14 9.554 2004 14 23.021 2005 9 27.782 2006 19 15.792 2007 7 5.966 2008 50 10.004 2009 21 0.944 2010 18 0.719 2011 17 2.311 2012 20 1.012 2013 18 1.060 2014 20 1.936 The Height of Desert Living 28 Community Profile The Height of Desert Living 29 Community Profile Shopping Center Location Map The Height of Desert Living 30 Public Schools Address 1. Fountain Hills High School 16100 E. Palisades Blvd 2. Fountain Hills Middle School and 15414 N. McDowell Mountain Rd Four Peaks Elementary School 3. McDowell Mountain Elementary School 14825 N. Fayette Drive Preschools Address 4. McDowell Mountain Preschool 14825 N. Fayette Drive 5. Creative Child Care Preschool 17150 E. Amhurst Drive 6. Here We Grow Learning Center 16901 E. Palisades Blvd 7. Maxwell Preschool Academy 15249 N. Fountain Hills Blvd 8. Maria Montessori Preschool 16751 E. Glenbrook Blvd 9. Promiseland Christian Preschool 15555 E. Bainbridge Ave 10. Sunflower Preschool 15055 N. Fountain Hills Blvd Charter School Address 11. Fountain Hills Charter School 16751 E. Glenbrook Blvd The Fountain Hills Unified School District has earned a reputation for excellent aca- demic programs, noteworthy student achievement, and high levels of parent and community involvement. Over the past several years, the district has earned re- spect throughout the state as a small, friendly, and high achieving system with well-trained and motivated staff (www.fhusd.org). Fountain Hills Schools Fountain Hills High School Fountain Hills Middle School and Four Peaks Elementary School McDowell Mountain Elementary School Community Profile The Height of Desert Living 31 TOWN-WIDE LAND USE Community Profile Residential Single Family – L 995 1,326.9 1,475.6 Single Family – M 7,290 2,283.8 911.5 Multi-Family – L 444 83.6 Multi-Family – M 30 1.2 Multi-Family – H 150 9.1 Multi-Family/Condo – L 555 88.9 Multi-Family/Condo – M 207 19.8 Multi-Family/Condo – H 3,051 435.2 Commercial/Retail 212.4 85.1 297.5 Mixed Use 259 17.2 17.2 Lodging 18.7 44.2 62.9 Institutional 44.5 44.5 Industrial 31.3 8.4 39.7 Utility 76.4 76.4 Government/Town Owned 25.6 25.6 Schools 110.5 110.5 Parks 182.4 182.4 Golf Course 771.3 771.3 Open Space 2,983.6 2,983.6 Scottsdale Owned Land 199.9 199.9 Right of Way/Streets 1,521.2 1,521.2 Total 12,981 7,260.0 2,562.2 3,183.5 13,005.7 Total AcresLand Use 6,673.0 Residential Units Developed Acres Undeveloped Developable Acres Undeveloped Undevelopable Acres 37.4 The Height of Desert Living 32 Town Council Town Council The Height of Desert Living 33 Town Council Organization Chart FRONT ROW: Councilmember Cassie Hansen, Mayor Linda M. Kavanagh, Councilmem- ber Cecil A. Yates BACK ROW: Councilmember Alan Magazine, Councilmember Henry Leger, Vice Mayor Dennis Brown, Councilmember Nick DePorter Development Services Citizens of Fountain Hills Presiding Judge Town of Fountain Hills Organization Engineering/GIS Streets/ Fleet Recreation/Tourism Community ServicesFire / EMS Administration Law Enforcement Town Manager Town Attorney Community Center Planning/ Code Enforcement Building Safety Facilities Finance/I.T. Town Clerk Administrative Services Senior Services Parks Executive Assistant Town Prosecutor Economic Development Appointed by Council Contracted Volunteer Program Mayor and Town Council The Height of Desert Living 34 Town Council Linda M. Kavanagh Mayor Linda M. Kavanagh's busi- ness career began as second in com- mand at a book and magazine import company in New York City, which ca- tered to specialized markets. She then went on to manage a salon and also became a published author. Upon moving to Arizona with her husband and two sons, she became immersed in business and community service activities in her new home- town of Fountain Hills. Mayor Kavanagh was and is a member of many civic organizations including the American Legion Auxiliary, Cul- tural & Civic Association, ADOG, Fountain Hills Republican Club, Fal- con Boosters, PTO, Sister Cities Foundation, Arizona Latino Republi- can Association, Library Association, Friend of the Chamber (past chair), McDowell Park Association, Historical Society (past board member), and Chamber Ambassadors (past chair). She served on the Public Art Commit- tee and created the Fountain Hills Docent-Guided Art Walk to showcase the town's world-renowned art collec- tion. She was also very active with the Visitor's Bureau to spur tourism for the town. Mayor Kavanagh is an honorary Cap- tain with the Maricopa County Sher- iffs' Department, was named Busi- ness Advocate of the Year by the Fountain Hills Chamber of Commerce and also served as its Board of Direc- tors Chair. She was also named Fountain Hills Parks & Recreation Outstanding Volunteer of the Year, Community Center Volunteer of the Year and received the River of Time Museum Hero Award. Mayor Kavanagh was inducted into the Lower Verde River Valley Hall of Fame in 2009, as a tribute to her many years of active involvement with the town's civic, cultural, ser- vice, religious and business commu- nities. Mayor Kavanagh earned a BA degree in English and Education from Queens College in New York City and is an A+ certified computer repair technician, graphic designer and un- paid Director of Constituent Services for her husband, State Senator John Kavanagh. She has two sons and one grandson. Mayor Kavanagh was reelected to her second term of office in 2014. The Height of Desert Living 35 Vice Mayor Dennis Brown and his wife, Judy, moved to Fountain Hills in 1996. In 1999, they opened their construction company, Echelon Com- pany, building both commercial and residential products in Fountain Hills. Vice Mayor Brown was the President of the Fountain Hills Licensed Con- tractors Association for five years from 2002 through 2007. In 2002, a Planning and Zoning Com- mission seat became available. He was appointed to serve on the Com- mission and served for more than seven years, four of which were as Chair of the Commission. During his seven year tenure on the Planning and Zoning Commission, the Com- mission rewrote the Town’s sign ordi- nance, passed the Saguaro protection ordinance, and wrote the Commercial Architectural Guidelines. Vice Mayor Brown and his wife have supported Little League baseball and football, the Fountain Hills Commu- nity Theater, Movies in the Park, and numerous other local organizations. They have two sons and one daugh- ter who have given them five – count them five – granddaughters. Town Council Dennis Brown The Height of Desert Living 36 Town Council Nick DePorter Councilmember Nick DePorter’s professional experience includes community relations, business devel- opment, strategic planning and higher education leadership. Nick currently serves as Associate Director for Strategic Employer Development at Arizona State University. Nick leads a team that is responsible for partnering with corporations, non- profits and governmental agencies on behalf of ASU providing these part- ners a connection to the University for research, recruitment and philan- thropic investment opportunities. Councilmember DePorter previously served on the Fountain Hills Strategic Planning Advisory Commission for three years, holding the positions of Chair and Vice-Chair. He also served as a Board Member for the Fountain Hills Cultural and Civic Association for two years. He currently serves on the Health & Human Services Board for Chicanos Por La Causa and the Phoe- nix Business and Workforce Develop- ment Board for the City of Phoenix. Councilmember DePorter has enjoyed living in Arizona for 20 years and moved to Fountain Hills in 2010. He was born in Long Beach, California and primarily raised in Las Vegas, Ne- vada after his father retired from the Los Angeles City Fire Department. Nick holds a BA in Political Science, with minors in Business & Mass Com- munications, and a Master of Public Administration (MPA) from Arizona State University. He enjoys traveling and spending time with his wife, Adri- enne, and children, Jack and Abbie. Nick is proud that his family, parents and in-laws all call Fountain Hills home. The Height of Desert Living 37 Councilmember Cassie Hansen moved to Arizona from Aurora, Illi- nois, in 1977, and spent the summer living in a “spec” home built by her parents in Fountain Hills. In 1980, she met husband Bruce in Phoenix where they began their tele- communications business in 1983. Moving to Fountain Hills in 1989, they worked on the successful incor- poration effort. Appointed by the in- terim Council to serve as Town Clerk, Hansen became the first Town em- ployee. Serving as Town Clerk and Director of Administration for thirteen years, her areas of responsibility included human resources, facilities, finance, information technology, and adminis- trative support. She was the liaison with many community groups includ- ing the design and construction of the Library/Museum and Community Center, and the re-location of Senior Services to Building C of the old Town Hall complex. Councilmember Hansen has been an ongoing participant in the community since 1989, having actively supported and/or participated in the Civic Asso- ciation, the Community Chorus, the Arts Council and Public Art Commit- tee, the Fountain Hills Theater, the Chamber Players, Sunridge Founda- tion, Fountain Hills Chamber of Com- merce (1998 Business Person of the Year), Fountain Lake Republican Women’s Club, the Fountain Hills Re- publican Club, the Library Associa- tion, Lower Verde River Valley Hall of Fame in 2004, Boys & Girls Club, Cattleguard, PTO, and mentor/ director of various third grade musi- cal programs. Town Council Cassie Hansen The Height of Desert Living 38 As a resident of Fountain Hills for over 23 years, Councilmember Henry Leger is currently serving his third term on Town Council. He has served the Town in this capacity since June of 2006. In addition to his Town Council position, Henry is currently a board member for Senior Services, Inc., and is a member of several community organizations, including the Fountain Hills Cultural and Civic Association and Chamber of Commerce. Originally from Massachusetts, Henry moved to Arizona in 1970 to attend the University of Arizona where he received his Master’s De- gree in Educational Psychology. Henry worked as a professional in the field of leadership and organiza- tional development for 30 years. Throughout his career, he held a number of leadership positions in education and government work settings and worked as an internal consultant for several Fortune 500 companies. He is now retired from that field. Prior to his position on Town Coun- cil, he volunteered his time on nu- merous community initiatives and activities, including:  Serving on the Chamber’s Business Vitally Advisory Committee  Serving on the Executive Committee for the Downtown Visioning project  Member of the Technical Ad- visory Committee for our Town’s citizen-driven strate- gic planning initiative:  Co-chair of the Youth Visioning Institute  Co-Chair for the com- munity survey team  Board member, treasurer and member of the Committee of Architecture for the Firerock Ridge neighborhood property owners’ association  Class room volunteer in the Fountain Hills School District  President and Vice President of the Church Council at Shepherd of the Hills Lu- theran Church - Fountain Hills Henry is passionate about living in Fountain Hills and contributing to its quality of life. He cherishes spending time with his family and friends and enjoys hiking, golf, and the arts. Henry and his wife, Janet, have two daughters, Kristin and Marisa. Ma- risa, a graduate of Fountain Hills High School, is enrolled at the University of Arizona. Kristin, a graduate of Fountain Hills High School and Uni- versity of Arizona, is serving in the Peace Corps. Janet is an active vol- unteer in the community and enjoys her long-standing professional career at CVS Health. Town Council Henry Leger The Height of Desert Living 39 Town Council Alan Magazine Councilmember Alan Magazine was sworn in for his first term on the Town Council on December 4, 2014. Prior to that, he served for over five years on the Strategic Planning Advisory Com- mission, the last year as Chair. Born and raised in the Boston area, his entire career took place in Wash- ington, D.C. where he served as presi- dent of three organizations, the last being The Health Industry Manufac- turers Association. Additionally, he served on the staff of the Interna- tional City Management Association, as well as two four-year terms on the Fairfax County Board of Supervisors in Virginia. In the latter capacity, he rep- resented the county on the Metropoli- tan Washington Council of Govern- ments’ Board of Directors, as well as serving as Chairman of the Northern Virginia Transportation Commission. During his “retirement” in Fountain Hills, he has won numerous awards as a nature photographer. Councilmember Magazine received a Ph.D. from the University of Maryland in 1976. He has lived in Fountain Hills with his wife, Cynthia, since 2006. Magazine has two children and a granddaughter. Cynthia has two children from a previous marriage and four grandchildren. The Height of Desert Living 40 Councilmember Cecil A. Yates was born in New York City, but grew up in Bay Village, Ohio (a suburb of Cleve- land). He graduated from Bay High School in 1985 and went on to earn two degrees; one in Marketing and the other in Management from the University of Cincinnati in 1990. He and his family moved to Fountain Hills in 2005. Councilmember Yates served on the Planning and Zoning Commission for five years and two years as its Vice Chairman. He has chaired the Gen- eral Plan update committee, the eco- nomic and development committee with BVAC, co-chaired the sign com- mittee, and was treasurer of Sun- ridge Canyon HOA. He presently sits on the Maricopa Association of Gov- ernments, Domestic Violence Com- mittee. In his spare time, Council- member Yates coaches soccer and is active in his church. Councilmember Yates is an award winning Commercial Real Estate De- veloper. He is presently the Director of Commercial Property for Tiempo, Inc. and operates over 500,000 square feet of office and retail space throughout Arizona. He has owned and operated several restaurants in- cluding Panini's Bar & Grill (as seen on "Man vs. Food") and Zeppes Piz- zeria. Councilmember Yates and his wife, Nancy, have been married since 1995 and are the proud parents of two children, Sophia, 17, and Mason, 13; (not to mention their black lab, Wiz- ard; German Shepherd, Gracie; their cat, Simba; and whatever other crawling creatures their kids adopt!) Town Council Cecil A. Yates The Height of Desert Living 41 Elected Officials’ Terms of Office Mayor: Linda M. Kavanagh Term of Office: First term: June, 2012 – November, 2014 Second term: December, 2014 – November, 2016 Vice Mayor: Dennis Brown Term of Office: Partial term: May, 2009 – May, 2012 Second term: June, 2012 – November, 2016 Councilmembers: Nick DePorter Term of Office: First term: December, 2014 – November, 2018 Cassie Hansen Term of Office: First term: June, 2008 – May, 2012 Second term: June, 2012 – November, 2016 Henry Leger Term of Office: First term: June, 2006 – May, 2010 Second term: June, 2010 – November, 2014 Third term: December, 2014 – November, 2018 Alan Magazine Term of Office: First term: December, 2014 – November, 2018 Cecil A. Yates Term of Office: First term: June, 2012 – November, 2016 Town Council Terms of Office The Height of Desert Living 42 Town Council The Height of Desert Living 43 Financial Overview & Policies Financial Overview & Policies The Height of Desert Living 44 FUND STRUCTURE Financial Overview & Policies OPERATING FUNDS General Fund (100) Public Art Fund (410) Internal Service Fund (800) SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS CAPITAL IMPROVEMENT FUNDS Vehicle Replacement Fund (810) Highway User Revenue Fund (HURF) (200) Downtown Strategy Fund (300) Special Revenue/Grants Fund (400) Revenue Bond Debt Service (500) General Obligation Debt Service (510) Eagle Mountain Debt Service (520) Court Enhancement Fund (420) Municipal Property Corporation Debt Service (530) Capital Projects Fund (600) Law Enforcement Development Fee Fund (710) Fire & Emergency Development Fee Fund (720) Parks/Recreation Development Fee Fund (740) TOWN OF FOUNTAIN HILLS BUDGETARY FUNDS GOVERNMENTAL FUNDS Economic Development Fund (310) Environmental Fund (460) Tourism Fund (320) Facilities Replacement Fund (610) Cottonwoods Maintenance District Fund (540) Open Space Development Fee Fund (750) The Height of Desert Living 45 The preceding page depicts the budgetary funds of the town. The table above represents the departments of the Town and the funds that are used by those de- partments. Financial Overview & Policies Fund Statement Department Summary Total Proposed Budget Fund Type Fund Department Amount Operating Total 14,018,021$ General Fund Mayor & Town Council 112 127-132 80,084 General Fund Municipal Court 112 134-141 277,107 General Fund Administration 112 142-172 2,296,210 General Fund Community Services 112 205-233 2,260,574 General Fund Development Services 112 174-204 1,803,724 General Fund Law Enforcement 112 235-239 3,683,970 General Fund Fire & Emergency Medical 112 241-246 3,501,797 Public Art Fund Community Services 113 N/A 15,000 Internal Service Fund Administration 113 N/A 68,555 Vehicle Replacement Fund Administration 113 342-349 31,000 Fund Type Fund Department Amount Special Revenue Total 6,237,833$ Highway User Revenue Fund Development Services 113 249-255 2,843,026 Downtown Strategy Fund Administration 113 258-260 557,886 Economic Development Fund Administration 113 261-265 321,101 Tourism Fund Community Services 113 266-268 136,921 Special Revenue Fund Administration 113 N/A 1,655,000 Court Enhancement Fund Municipal Court 113 N/A 80,615 Environmental Fund Development Services 113 269-272 639,241 Cottonwoods Maintenance District Fund Administration 113 273-275 4,043 Fund Type Fund Department Amount Debt Service Total 3,027,313$ General Obligation Bond Fund Administration 113 27 2,094,722 Eagle Mountain CFD Fund Development Services 113 278 411,851 Municipal Property Corporation Fund Administration 113 279 520,740 Fund Type Fund Department Amount Capital Projects Total 14,664,106$ Capital Projects Fund Administration, Community Services, Development Services, Fire & Emergency Medical 114 285-333 14,262,885 Facilities Replacement Fund Development Services 114 335-337 130,000 Development Fees Funds Community Services, Development Services, Law Enforcement, Fire & Emergency Medical, Parks/Recreation, Open Space 114 N/A 271,221 GRAND TOTAL ALL FUNDS 37,947,273$ Page Number Page Number FUND/DEPARTMENT STRUCTURE Governmental Funds Page Number Page Number The Height of Desert Living 46 FUND STRUCTURE The accounts of the Town are organized on the basis of funds, each of which is considered a separate accounting entity. Operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabili- ties, fund equity, revenues and expenditures. Town resources are allocated to and accounted for in individual funds based on the purposes for which they are to be spent and the means by which spending activities are controlled. The Town of Fountain Hills appropriates all funds in its budget process. Operating Funds «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 financing of services traditionally associated with local government. These services include police and fire protection, development ser- vices (public works/planning), community services (parks and recreation/ community center/senior activity center), general administration, and any other activity for which a special fund has not been created. Governmental accounting requires the General Fund be used for all financial resources except those required to be accounted for in another fund and have designations of non-spendable, re- stricted, committed, assigned or unassigned. «The Public Art Fund (Fund 410) is funded by developer in-lieu contribu- tions. These funds may only be used for the purchase of art and for the installation of this art throughout the community. Maintenance of the art is provided through the General Fund. This fund has an assigned fund balance. «The Internal Service Funds (Funds 800 and 810) are used to account for the Town’s business-type activities. These funds are considered self-supporting in that the services rendered are financed through user charges or are on a cost reimbursement basis. These funds are classified as having assigned fund balances. Internal Service Funds include:  Internal Service Fund (Fund 800)  Vehicle Replacement Fund (Fund 810) Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes, desig- nated as committed or restricted. The Town maintains the following Special Reve- nue Funds: «The Highway User Revenue Fund (HURF) (Fund 200) is funded by State Shared revenues. The State of Arizona taxes motor fuels and collects a vari- ety of fees and charges relating to the registration and operation of motor vehi- cles. 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. Financial Overview & Policies The Height of Desert Living 47 Financial Overview & Policies «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% (previously 40%) 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% (previously 60%) 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 grants and a transfer from the Economic Development 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 ARRA Funds or other federal funds. These funds are to be used only for the specific program or programs for which the funds have been awarded and in accordance with all the grant conditions. «The Court Enhancement Fund (Fund 420) is a restricted fund which may only be used to enhance the technological, operational and security capabili- ties of the Fountain Hills Municipal Court and to support the operation of the Court collection program. Revenues are derived from court fees and bond forfeitures. «The Environmental Fund (Fund 460) is a restricted fund which may only be used to help offset the costs of stormwater management and air quality permit requirements as well as other environmental programs. These items in- clude, but are not limited to, permit fees, wash maintenance, ADWR dam inspec- tion and maintenance, street sweeping, storm drain cleaning and household haz- ardous waste disposal. Revenues are derived from the annual environmental fee billed to all Town parcel owners. «The Cottonwoods Maintenance District Fund (Fund 540) is a re- stricted fund which may only be used for maintenance of the Cottonwoods Mainte- nance District. Revenues are derived from a secondary property tax. Debt Service Funds are established for the payment of principal and interest on bonded indebtedness. Revenues are derived from a secondary property tax levy, pledged excise taxes and municipal property lease payments. Revenues are re- ceived in amounts sufficient to pay the annual debt service payment; therefore, the fund balance will be no less than the annual debt service payment due on July 1 of the new fiscal year and no more than the annual debt service payment due on July 1 plus an amount equal to the average annual delinquency factor based on the prior three years’ delinquency rates. The Height of Desert Living 48 Financial Overview & Policies Debt Service funds include:  Revenue Bond Debt Service (Fund 500)  General Obligation Debt Service (Fund 510)  Eagle Mountain CFD Debt Service (Fund 520)  Municipal Property Corporation Debt Service (Fund 530) Capital Improvement 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 assigned revenues derived from excess General Fund revenues and 50% of the construction related local sales tax. The Capital Projects Fund is the primary source of capital improve- ments funding for the Town. «The Facilities Replacement Fund (Fund 610) revenues are currently the result of a transfer from the General Fund. The Fund has been established to cover replacement costs for large scale items that cannot be absorbed in annual operating budgets. These items include, but are not limited to, roofing, interior and exterior building painting, carpet replacement, Physical Plant mechanical equipment, Fire Department equipment and Parks and Recreation structures. «The Development Fee Funds (Funds 710-760) are restricted funds which may only be used for the planning, design and construction of public facili- ties serving the needs of the new development from which it was collected and designated as restricted. The Town has developed an Infrastructure Improvement Plan (IIP) that identifies each public improvement that is proposed to be the sub- ject of a development fee. This IIP is incorporated as part of the Town’s Capital Improvement Program (CIP). Funds 710, 730, 750 and 760 have been eliminated and development fees are no longer being collected. Development Fee funds cur- rently being collected include:  Fire & Emergency (Fund 720)  Parks/Recreation (Fund 740) BUDGETARY AND ACCOUNTING BASIS The budget is prepared on a budgetary basis of accounting for all fund types. Ex- penditures are recorded when the related fund liability is incurred, and revenues are recognized only when they are measurable and available. In all cases, when goods and services are not received by year-end, the encumbrances lapse. This basis means certain transactions are recognized in the budget on a basis other than Generally Accepted Accounting Principles (GAAP), which is the basis used to prepare the Town’s Comprehensive Annual Financial Report (CAFR). The major dif- ferences between the budgetary and GAAP basis are: The Height of Desert Living 49  Certain revenues, expenditures and transfers are not included on a budget- ary basis, but are accrued and reported on a GAAP basis. For example, in- creases or decreases in compensated absences are not reported for budget- ary purposes, but are presented as revenues or expenditures on a GAAP ba- sis.  Depreciation is not budgeted as an expense in budgetary accounting.  Capital outlays are an expenditure in budgetary accounting and an asset in GAAP.  Certain debt service principal and interest payments are accounted for as expenditures in the General Fund on a budgetary basis, but are reported as expenses in the Debt Service Fund on the GAAP basis. All actual amounts in the budget document are shown on the budgetary basis to facilitate meaningful comparisons. Operating and Capital Budget Relationship Included within the annual budget is a Capital Improvement Program presented on a budgetary basis. Capital project budget funding sources are matched with budg- eted expenditures. Governmental accounting procedures do not require adequate budget to pay for an entire contract to be available and appropriated in the period in which a contract is entered. Therefore, expenditures are presented on a budget- ary basis which is a cash flow model. For example, a 180 day construction contract entered into in May of fiscal year one would have cash expenditures from May of fiscal year one through October of fis- cal year two; however, the entire budget for this project would not be appropri- ated in fiscal year one, the year in which the contract was entered. Any unspent funds at fiscal year-end are carried forward and budgeted again in year two. Financial Overview & Policies The Height of Desert Living 50 TOWN OF FOUNTAIN HILLS FINANCIAL POLICIES Introduction The Mayor and Town Council (the “Town Council”) of the Town of Fountain Hills (the “Town”) understand that principles of sound financial management establish the framework for overall fiscal planning and management. The principles set forth guidelines for both current activities and long range planning. Following these prin- ciples will enhance the Town’s financial health as well as its image and credibility with its citizens, the public in general, bond rating agencies and investors. The policies will be reviewed periodically to assure the highest standards of fiscal man- agement. Policy changes will be needed as the Town continues to grow and be- comes more diverse and complex in the services it provides, as well as the organi- zation 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 financial area to the Town Council. Overall Goals The overall financial goals underlying these principles are: 1) Fiscal Conservatism. To ensure that the Town is, at all times, in a solid fi- nancial condition, defined as:  Cash solvency – the ability to pay bills  Budgetary solvency – the ability to balance the budget  Long run solvency – the ability to pay future costs  Service level solvency – the ability to provide needed and desired ser- vices  Adhering to the highest accounting and management practices for finan- cial reporting and budgeting as set forth by the Government Finance Of- ficers’ Association (GFOA), the Governmental Accounting Standards Board (GASB) and by other professional organizations. 2) Maintaining Bond Rating. To maintain an Aa3 or better bond rating in the financial community to assure the Town taxpayers that the Town govern- ment is well managed and financially sound. 3) Stability. To have the ability to withstand local and regional economic fluc- tuations, to adjust to changes in the service requirements of our commu- nity, and to respond to changes in Federal and State priorities and funding as they affect the Town’s residents. 4) Delivering Quality Services. To deliver quality services in an affordable, effi- cient and cost-effective basis providing full value for each tax dollar. Fund Balance Fund balance is defined as the cumulative difference of all revenues and expendi- tures, also considered the difference between fund assets and fund liabilities, known as fund equity. The purpose of this policy is to establish a key element of Financial Overview & Policies The Height of Desert Living 51 Financial Overview & Policies the financial stability of the Town by setting guidelines for fund balance. It is es- sential that the Town maintain adequate levels of fund balance to mitigate finan- cial risk that can occur from unforeseen revenue fluctuations, unanticipated expen- ditures and similar circumstances. The fund balance also provides cash flow liquid- ity for the Town’s general operations. Fund balance is an important indicator of the Town’s financial position and adequate reserves must be maintained to allow the Town to continue providing services to the community during periods of economic downturns and/or unexpected emergencies or requirements. The level of fund balance is related to the degree of uncertainty that the Town faces. A prudent level of financial resources is necessary to protect against the need to reduce service levels or raise taxes and fees due to temporary revenue shortfalls or unpredicted one-time expenditures. With the Town dependency upon State Shared income and State Shared sales tax revenues for approximately one third of the General Fund budget, there is increased opportunity for fluctuation. Additionally, a significant portion of Town revenue is received from sales taxes – both State Shared and local – which are sensitive to fluctuations in the economy. Therefore, the level of reserves needs to be sufficient to ensure stability in ongoing government operations during a slowdown in the economy or legislative changes to the revenue sharing formula. Fund balance is one of the most widely used elements of state and local govern- ment financial statements by (1) municipal bond analysts through credit reviews and ratings, (2) taxpayer associations, (3) research organizations and oversight bodies, (4) state, county and local legislators and officials, (5) financial statement users and (6) reporters. Other objectives that influence the size of the fund balance are: 1. Credit reviews performed by municipal bond analysts. 2. Preserving or improving the Aa3 bond rating. 3. Maintaining a positive trend to historical fund balances. 4. Maintaining a rating equal to or better than surrounding communities. The Governmental Accounting Standards Board (“GASB”) has found that useful- ness and value of fund balance information provided is significantly reduced by misunderstandings regarding the message that it conveys and the inconsistent treatment and financial reporting practices of governments. GASB issued a pro- nouncement, GASB Statement No. 54 (“GASB 54”), which applies to all financial reports of all state and local governmental entities; GASB 54 intended to improve financial reporting by providing fund balance categories and classifications that will be more easily understood. Fund Balance Categories An accounting distinction is made between portions of fund balance that are spendable and nonspendable. These portions are broken into five categories: The Height of Desert Living 52  Nonspendable fund balance—Includes amounts either not in spendable form or legally or contractually required to be maintained intact. This amount includes inventory, prepaids, and non-current receivables such as long-term loan and notes receivable and property held for resale (unless the proceeds are restricted, committed or assigned).  Restricted fund balance—Includes amounts that are either (1) externally imposed by creditors (such as through debt covenants), grantors, contribu- tors, or laws or regulations of other governments or (2) imposed by law through constitutional provisions or enabling legislation. Restricted fund bal- ance means “restricted net assets” as defined in the government-wide Statement of Net Assets, GASB Statement No. 34, as amended by GASB Statement No. 46.  Committed fund balance—Includes amounts that are committed for spe- cific purposes by formal action of the Town Council. Amounts classified as “committed” are not subject to legal enforceability like restricted fund bal- ance; however, those committed amounts cannot be used for any other purpose unless the Town Council removes or changes the limitation by tak- ing the same form of action it employed to previously impose the limitation. The action to commit fund balances must occur prior to year end; however, actual amounts can be determined in the subsequent period.  Assigned fund balance—Includes amounts that are intended by the Town to be used for specific purposes, but are neither restricted nor committed. Intent should be expressed by the Town Council itself or a subordinate high- level body or official possessing the authority to assign amounts to be used for specific purposes in accordance with policy established by the Town Council. This assignment would include any activity reported in a fund other than the General Fund that is not otherwise restricted more narrowly by the above definitions. The Town is not allowed to assign balances that result in a residual deficit.  Unassigned fund balance—Includes any remaining amounts after apply- ing categories above (amounts not classified as nonspendable, restricted, committed or assigned). Planned spending in the subsequent year’s budget would be included in the unassigned fund balance category. The General Fund is the only fund that will report a positive unassigned balance. General Fund The fund balance of the Town General Fund may consist of up to five components, as described previously. In order to satisfy the objective of maintaining a bond rat- ing equal to or better than surrounding peer communities, a combined General Fund operating fund balance of at least 30% of revenues is recommended. Financial Overview & Policies The Height of Desert Living 53 Committed Fund Balance. The Town will maintain a committed fund balance in the General Fund of 20% of the average actual General Fund revenues for the preced- ing five fiscal years, indicating stable fiscal policies. The maintenance of this fiscal balance is a particularly important factor considered by credit rating agencies in their evaluation of the credit worthiness of the Town. It is of primary importance that the Town’s credit rating be protected. 1. Rainy Day Fund to be Maintained. As a component of the Committed fund balance, the Town will maintain a Rainy Day Fund, separate and apart from the Unassigned General Fund, which shall be designated for use in the event of an unanticipated expenditure or loss of revenue. The Rainy Day Fund balance at the end of any fiscal year will be equal to a minimum of 20% of the average actual General Fund revenues for the preceding five fiscal years. This contin- gency will provide for the temporary financing of an unforeseen nature for that year. Expenditures for these emergency or unforeseen appropriations can only be undertaken with Town Manager approval and only if funds are not available in the department requesting the contingency funding. 2. Guidelines for Rainy Day Fund. In order to achieve the objectives of this pol- icy, and to maintain sufficient working capital and a comfortable margin of safety to address emergencies and unexpected declines in revenue without bor- rowing, the following guidelines shall be adhered to by the Town Manager, Town staff and Town Council: A. Deposit Rules. At the end of each fiscal year, the Town Council shall transfer 5% of any surplus revenues (before transfers to the Capital Pro- jects Fund) to the Rainy Day Fund. Deposits shall be made as set forth herein until the Rainy Day Fund balance is equal to at least 20% of the average actual General Fund revenues for the preceding five fiscal years. B. Use Rules. Rainy Day Funds may only be expended for any one of the following purposes or under the following circumstances: 1. To replace the loss of more than 25% of the Town’s local share of State Shared revenues received pursuant to ARIZ. REV. STAT. § 43- 206. 2. For any event that threatens the health, safety or welfare of the Town’s citizens. 3. For any event that threatens the fiscal stability of the Town. 4. To address any matter declared as an emergency by the Governor or the Mayor. C. Withdrawal Rules. All withdrawals from the Rainy Day Fund shall be sub- ject to the following rules: 1. Any appropriation shall require the approval by at least 2/3 of the en- tire Town Council. Financial Overview & Policies The Height of Desert Living 54 2. The maximum amount of Rainy Day withdrawals in any fiscal year shall not exceed one-half of the total balance in the Fund. D. Replenishment Rules. Any amounts withdrawn from the Rainy Day Fund shall be replenished as follows (and such repayment shall be in addition to the annual deposits set forth above): 1. All amounts shall be repaid in not more than five years, in annual in- stallments of not less than 1% of the previous fiscal year General Fund balance. 2. Repayments shall be appropriated as part of the annual budget adop- tion. Assigned Fund Balance. The Town will maintain an assigned fund balance in the General Fund of a minimum 10% of the average actual General Fund revenues for the preceding five fiscal years. This assigned fund balance will be assigned for (1) “pay-as-you-go” capital replacement expenditures, (2) vehicle or equipment re- placement, (3) capital projects, (4) prepaying or defeasing existing Town debt or (5) any other expenditure that is non-recurring in nature. The 10% is the mini- mum and may be increased to accelerate accumulation of funds for a large capital expenditure. To the extent these balances are expended, additional funds neces- sary to restore this additional 10% amount will be provided in at least approxi- mately equal contributions during the five fiscal years following the fiscal year in which the event occurred. The assigned General Fund balance can be authorized for expenditure only in accordance with Resolution 2012-02 adopted by the Mayor and Town Council on June 7, 2012, as may be amended from time to time. Unassigned Fund Balance. Funds in excess of the balances described in the pre- ceding paragraphs will be unassigned General Fund balance, unless otherwise as- signed in accordance with GASB 54. By Resolution, the Town Council has allocated General Fund surplus funds to be (1) transferred to the Rainy Day Fund, (2) used to supplement “pay as you go” capital replacement expenditures in the Capital Projects Fund or (3) used to prepay or defease existing Town debt. These funds may not be used to establish or support costs that are recurring in nature. During the annual budget process, the Town Manager will estimate the surplus or deficit for the current year and prepare a projection of the year-end unassigned General Fund balance. Such projection will include an analysis of trends in fund balance levels on an historical and future projection basis. The Finance Director is authorized to assign available fund balance for specific pur- poses in accordance with GASB 54. It is the policy of the Town that expenditures for which more than one category of fund balance could be used, that the order of use is: Nonspendable fund balance, restricted fund balance, committed fund bal- ance, assigned fund balance and unassigned fund balance. These guidelines will be reviewed by the Town Manager periodically following adoption (or sooner at the direction of the Town Council). Financial Overview & Policies The Height of Desert Living 55 Special Revenue Funds 1. HURF. The Highway User Revenue Fund (“HURF”) is restricted in use solely for street and highway purposes. The fund depends upon State Shared revenues for over 90% of annual revenues. The restricted fund bal- ance will be based on the minimum requirement as specified in the schedule for projects funded with Special Revenue or grant funds. The schedule will be reviewed on an annual basis to determine the required amount to be set aside as restricted fund balance. 2. Excise Tax Funds. The excise tax funds are committed funds that the Town Council may dedicate for specific purposes by resolution or as part of the annual budget adoption. Debt Service Funds The Debt Service Fund is established for the payment of principal and interest on bonded indebtedness and as such is a restricted fund. Revenues are derived from a property tax levy, pledged excise taxes, municipal property lease payments and shared revenues. Revenues are received in amounts sufficient to pay the annual debt service payment; therefore, the restricted fund balance will be no less than the annual debt service payment due on July 1 of the new fiscal year and no more than the annual debt service payment due on July 1 plus an amount equal to the average annual delinquency factor based on the prior three years’ delinquency rates. Capital Projects Funds A Capital Projects Fund has been established to allow the Town to accumulate monies for (1) purchase of land or buildings, (2) improvements to Town-owned properties, (3) grant matches associated with capital improvements, (4) public safety projects and equipment purchases, (5) economic development projects and (6) such other capital projects as determined by the Town Council. The Capital Projects Fund will be funded by: (A) sales of real and personal property belonging to the Town; (B) General Fund transfer of any excess revenues collected over budgeted and unexpended appropriations not needed to meet fund balance re- quirements or re-appropriation; and (C) interest earnings on the balance of the fund invested per the Town’s investment policy. Accounted for separately, but con- sidered part of the Capital Projects Fund, are accumulated development fees col- lected pursuant to ARIZ. REV. STAT. § 9-463.05 that are assessed on new construc- tion for the purpose of funding growth. These funds are restricted to growth- related capital expenditures as designated in the Town’s adopted Infrastructure Improvements Plan. The fund balance will be established each fiscal year during the budget process depending on planned expenditures but cannot exceed accu- mulated revenues. The Town shall first be entitled to recoup the cost of any capital improvements, infrastructure, marketing or sales-related costs associated with the disposition of property before crediting the Capital Projects Fund (for funds other than development fees). The Town Council may approve the uses of the Capital Projects Fund as a part of its annual budget or by motion and affirmative vote at the time the expenditures are approved. Financial Overview & Policies The Height of Desert Living 56 Financial Overview & Policies FINANCIAL PLANNING Financial planning refers to the process of identifying resources and allocating those resources among competing purposes. The primary vehicle for this planning is the preparation, monitoring and analyses of the Town’s budget. It is increasingly important to monitor the performance of the programs competing to receive fund- ing. 1. Budget Adoption. The Town Manager shall prepare a proposed annual budget, which shall be submitted to the Town Council and the public for re- view in accordance with ARIZ. REV. STAT. § 42-17001, et seq. The Town will budget revenues and expenditures on the basis of a fiscal year beginning July 1 and ending the following June 30. The Town Council will adopt the budget no later than June 30, and the Town Manager shall execute the Town Council policies as set forth in the final adopted budget. 2. Budget Preparation. The Town Manager or authorized designee will prepare a budget in accordance with the guidelines established by the Government Finance Officers Association in its Distinguished Budget Award Program. The proposed budget will contain the following: A. Revenue estimates by major category, by major fund. B. Expenditure estimates by department levels and major expenditure category, by major fund. C. Estimated fund balance by fund. D. Debt service, by issue, detailing principal and interest amounts by fund. E. Proposed personnel staffing levels. F. A detailed schedule of capital projects, including a capital improve- ment program. G. Any additional information, data, or analysis requested of manage- ment by the Town Council. 3. Operating Budget. The operating budget will be based on the principle that current operating expenditures, including debt service, will be funded with current revenues, creating a balanced budget. The Town will not balance the current budget at the expense of meeting future years’ expenditures; for example, accruing future years’ revenues or rolling over short-term debt to avoid planned debt retirement. 4. Revenue Sources. Ongoing operating costs should be supported by ongoing, stable revenue sources. This policy protects the Town from fluctuating ser- vice levels and avoids crises when one-time revenues are reduced or re- moved. Revenues from growth or development should be targeted to costs related to development, or invested in improvements that will benefit future residents or make future service provision efficient. The Height of Desert Living 57 5. Revenue Estimate. The Town Manager will provide an estimate of the Town’s revenues annually for each fiscal year, as well as estimates of spe- cial (grant, excise tax, etc.) revenues and interfund transfers. 6. Staffing. The budget will fully appropriate the resources needed for author- ized regular staffing. At no time shall the number of regular full-time em- ployees on the payroll exceed the total number of full-time positions author- ized by the Town Council. All personnel actions shall be in conformance with applicable Federal and State law and all Town ordinances and policies. 7. Budget Preparation Schedule. Annually, the Town Manager shall provide a budget preparation schedule outlining the preparation timelines for the pro- posed budget. Budget packages for the preparation of the budget, including forms and instructions, shall be distributed to Town Departments in a timely manner for the Department’s completion. Department Directors shall pre- pare and return their budget proposals to the Administration Department, as required in the budget preparation schedule. 8. Performance Measurement. Performance measurement indicators will be in- tegrated into the budget process as appropriate. 9. Efficiency Analysis. Alternatives for improving the efficiency and effective- ness of the Town’s programs and the productivity of its employees will be considered during the budget process. Duplication of services and ineffi- ciency in service delivery should be eliminated wherever they are identified. 10.Department Responsibility. Department Directors are required to monitor revenues and control expenditures to prevent exceeding their total depart- mental expenditure budgets. Department Directors shall immediately notify the Town Manager of any exceptional circumstances that could cause a de- partmental expenditure budget to be exceeded. 11.Quarterly Report. A quarterly report on the status of the General Fund budget and trends will be prepared within 60 days of the end of each quar- ter by the Town Manager or authorized designee. In addition, the quarterly report shall include revenue and expenditure projections through the end of the fiscal year. 12.Deficit. If a deficit is projected during any fiscal year, the Town will take steps to reduce expenditures, increase revenues or, if a deficit is caused by an emergency, consider using the Rainy Day Fund, to the extent necessary to ensure a balanced budget at the close of the fiscal year. The Town Man- ager may institute a cessation during the fiscal year on hirings, promotions, transfers and capital equipment purchases. Such action will not be taken ar- bitrarily or without knowledge and support of the Town Council. Financial Overview & Policies The Height of Desert Living 58 EXPENDITURE CONTROL The Town Manager shall ensure compliance with the legally adopted budget. In ad- dition, purchases and expenditures must comply with all applicable legal require- ments. 1. Budgeted Expenditures. Expenditures will be controlled by an annual budget at the departmental level. The Town Council shall adopt appropriations through the budget process. Written procedures will be maintained for ad- ministrative approval and processing of certain budget transfers within funds. 2. Purchasing System and Policies. The Town will maintain a purchasing sys- tem that provides needed materials in a timely manner to avoid interrup- tions in the delivery of services. All purchases shall be made in accordance with the Town’s purchasing policies, guidelines and procedures and applica- ble State and Federal laws. The Town will endeavor to obtain supplies, equipment and services as economically as possible. 3. Internal Controls. Expenditures will be controlled through appropriate inter- nal controls and procedures in processing invoices for payment. 4. State Expenditure Limit. The State of Arizona sets a limit on the expendi- tures of local jurisdictions. The Town will comply with these expenditure limitations and will submit an audited expenditure limitation report, audited financial statements and audited reconciliation report as defined by the Uni- form Expenditure Reporting System (ARIZ. REV. STAT. § 41-1279.07) to the State Auditor General each year. 5. Capitalized Assets. All assets of $10,000 or more will be capitalized and re- corded in the Town of Fountain Hills Summary of Capital Assets. REVENUES AND COLLECTIONS All government employees are considered stewards of public funds. In order to provide funding for service delivery, the Town must have reliable revenue sources. These diverse revenues must be collected equitably, timely and efficiently. 1. Balanced Revenue Base. The Town’s goal is a General Fund revenue base that is equally balanced between sales taxes, State Shared revenues, prop- erty tax, service fees and other revenue sources. 2. Stable Revenue Base. The Town will strive for a diversified and stable reve- nue base to shelter it from economic changes or short-term fluctuations and in any one revenue source by doing the following: Financial Overview & Policies The Height of Desert Living 59 A. Establishing new charges and fees as needed and as permitted by law at reasonable levels. B. Pursuing legislative change, when necessary, to permit changes or establishment of user charges and fees. C. Aggressively collecting all revenues, late penalties, outstanding taxes owed and related interest as authorized by law. 3. Monitoring Collection. The Town Manager or authorized designee will moni- tor all taxes to ensure they are equitably administered and collections are timely and accurate. Fees and charges should be based on benefits and/or privileges granted by the Town, or based on costs of a particular service. 4. Intergovernmental Aid. The Town Manager or authorized designee should pursue intergovernmental aid for those programs and activities that address a recognized need and are consistent with the Town’s long-range objectives. Any decision to pursue intergovernmental aid should include the considera- tion of the following: A. Present and future funding requirements. B. Cost of administering the funds. C. Costs associated with special conditions or regulations attached to the grant award. 5. Cost Recovery. The Town will attempt to recover all allowable costs (both direct and indirect) associated with the administration and implementation of programs funded through intergovernmental aid. In the case of the Foun- tain Hills Unified School District, the Town may determine to recover less than full cost of services provided. In the case of State and Federally man- dated programs, the Town will attempt to obtain full funding for the service from the governmental entity requiring the service be provided. Allowable costs will be determined based upon a “Cost Allocation Study” prepared pe- riodically. 6. Growth Revenues. Local sales tax revenues are derived from several sources with a significant portion from construction related activity. To en- sure that the revenues from growth or development are targeted to costs related to development, or invested in improvements that will benefit future residents or make future service provision efficient, the Town will designate 50% of those one-time revenues to the Capital Projects Fund. Monthly, these revenues will be transferred from the General Fund to the Capital Pro- jects Fund for future appropriation. Financial Overview & Policies The Height of Desert Living 60 Financial Overview & Policies USER FEE COST RECOVERY User fees and charges are payments for voluntarily-purchased, publicly-provided services that benefit specific individuals. The Town relies on user fees and charges to supplement other revenue sources in order to provide public services. 1. Establishing Fees. The Town may establish user fees and charges for certain services provided to users receiving a specific benefit. User fees and charges will be established to recover as much as possible the direct and indirect costs of the program or service, unless the percentage of full cost recovery has been mandated by specific action of the Town Council. It is recognized that occasionally competing policy objectives may result in reduced user fees and charges that recover a smaller portion of service costs. 2. Recalculation. Periodically, the Town will recalculate the full costs of activi- ties supported by user fees to identify the impact of inflation and other at- tendant costs. CASH HANDLING POLICY Collecting and controlling cash at the Town are very important functions. The Cus- tomer Service Representatives and Permit Technicians are the Town’s cash han- dling agents. Strong internal controls for cash collection and handling are neces- sary to prevent mistreatment of Town funds and to safeguard and protect employ- ees from unwarranted charges of mishandling funds. Historical practices shall not constitute justification for deviation from these proce- dures. The material contained in this Section supersedes any previous policies and procedures regarding the handling of cash followed within the Town and/or within Departments. The Finance Division will conduct periodic reviews of cash handling procedures. Any amendments to the policies require Town Council approval, but the Town Manager may make interpretations and exceptions to the policies con- tained in this Section. 1. Individual Responsibilities. All cash transactions are to be processed by Town staff (including cash, credit cards, checks, etc.) and not volunteers. Any Department Director or manager with responsibilities for managing Town cash receipts and those employees who are entrusted with the re- ceipt, deposit and reconciliation of cash for Town-related activities shall be responsible for knowledge of and compliance with this Section. A reference to this Section should be included as part of all departmental policies and procedures. 2. Establishing Cash Handling Sites. Ideally, from a control perspective, col- lecting and controlling cash should be centralized in one location; however, that is not always possible or practical. As a result, the collection of money is, in part, decentralized. The Finance Division must authorize all cash han- dling sites, including one-time requests for cash for special events. Depart- The Height of Desert Living 61 ments requesting status as a cash handling site (or special events where money is being collected and a cash float is needed) must submit a request to the Finance Division at least 24 hours prior to the special event that in- cludes: A. Reason(s) why cash handling site or cash float is needed. B. A list of the personnel involved with the cash handling site, descrip- tions of their duties and how segregation of duties will be maintained. C. Whether a change drawer will be needed. D. A description of the reconciliation process, including frequency of rec- onciliation. E. A description of the process for safeguarding cash until it is depos- ited. F. A schedule of how often and where cash deposits will be made. 3. Procedures for Cash Collection. A. “Cash” is defined as any of the following accepted methods of payment for Town transactions: (1) Cash (coin and currency). (2) Checks (made payable to the Town, no third party checks). (3) Credit Cards (MasterCard, Visa, Discover, American Express-ACTIVE Net only). (4) Money Orders. B. Cash should be physically protected through the use of vaults, safes, cash registers, etc. Each Department is responsible to make the neces- sary provisions to properly safeguard the cash receipts in its area and maintain the necessary safe or vault that will ensure the security. Gener- ally, any amount of cash on hand must be maintained in a vault or heavy safe (one which cannot be easily moved by two persons using a hand cart). Cash should not be retained in desk drawers or standard file cabi- nets without a locking mechanism; petty cash must be secured in a locked file cabinet and keys should be secured separately. C. The cash drawer should be kept shut when not in use and after each transaction. The cash drawer, when open, should not be left unattended when it contains money. The contents of cash drawers should be placed in a safe, vault, or an approved, locked location after each day; all safes are to be kept locked. 4. Receipts. A. Procedures must be in place to record the daily beginning and ending re- ceipt numbers of the cash register, and include safeguards to prevent manipulation of register totals, receipt numbers, etc. Automatic number- Financial Overview & Policies The Height of Desert Living 62 ing of receipts through a computerized system is an acceptable alterna- tive. B. Receipts should be generated from either receipt books or cash register receipt system. C. Cash registers must be programmed to issue receipts, which shall con- tain all information required by the accounting system to properly credit and track payments. D. Receipt books, if issued for special events, must be issued in sequential order. All books should be accounted for from the time of delivery and returned to the Finance Division. E. Only those receipt books that have been distributed by the Finance Divi- sion may be used. F. At a minimum, sequential, pre-numbered receipt forms must contain the following information: (1) Date issued. (2) Cashier and/or Department issuing the receipt. (3) Name of payor (not the department name or revenue source). (4) Net amount received. (5) Sufficient information to identify the purpose of the payment. (6) Form of payment (cash, check, credit card, etc.). G. The receipt forms should also: (1) Contain all available identifying numbers and other pertinent, de- scriptive information including invoice numbers. (2) Be issued in a minimum of two copies, one for the payor and one to accompany the deposit. (3) Never be altered; if any type of change is necessary, all copies of the receipt must be clearly marked “void” and a new receipt issued. (4) Be filed sequentially and retained by the Department (including void receipts). 5. Cash Received in Person. A. When a customer produces a mutilated bill (where a portion is missing), the receiver should request that the customer have a bank redeem the bill. No bill will be considered for acceptance if both serial numbers are not present. B. A printed receipt must be issued for each payment received when the customer pays in person. At a remote location (for special events), man- Financial Overview & Policies The Height of Desert Living 63 ual pre-numbered receipts may be used when cash register receipts are not available. C. Departments may not accept post-dated checks, IOU’s, or third party checks. D. All cash received must be recorded through the computerized accounting system (MUNIS and/or ACTIVE Net) with computer-generated official Town cash receipts. When a cash handling site with a computerized ac- counting system has to use temporary cash receipts, those temporary receipts must be converted over to computerized receipts as soon as possible. If the conversion cannot be accomplished within 48 hours, the cash should be deposited into the Department’s safe and tracked in de- tail until it is recorded on the computerized accounting system. E. The customer must be presented an official Town receipt form with a du- plicate record being retained by the receiving Department. All numbered receipts must be accounted for, including the original of voided receipts. F. The cash handling site must maintain a clear separation of duties. An in- dividual should not have responsibility for more than one of the cash handling components: collecting, depositing, disbursement and reconcil- ing. G. The procedures below are to be followed to safeguard the employee and the cash: (1) Account for cash as soon as is it received – count the cash in front of customer. (2) Keep cash received in view of the customer until the transaction is complete. (3) If change is required, count all cash and change in front of cus- tomer. (4) Reconcile the funds received to the computerized accounting system cash report or to the total of the temporary receipts at the end of the day or at the end of each shift and balance the receipts. (5) Immediately place all cash in a cash drawer, safe or other secure place until deposited. A secure area for processing and safeguarding funds received should be provided and restricted to authorized per- sonnel. (6) Personal transactions with Town cash funds are prohibited. Monies may never be borrowed nor loaned from cash funds, nor may per- sonal checks be cashed from receipts. (7) All employees paying for Town services (rentals, movie tickets, ani- mal license, business license, etc.) must be rung up by a different employee under a separate user ID. (8) Deposit all cash intact and not intermingled or substituted with other cash. Financial Overview & Policies The Height of Desert Living 64 (9) Pay refunds or expenditures through the appropriate Town bank ac- count on a Town-generated check from the main accounts payable account or petty cash for the smaller accounts. If the original pay- ment was made using credit/debit card, then refunds will be issued through the credit card per credit card regulations. (10) Provide printed receipts generated by the point of sale (POS) pro- gram for every transaction involving money. (11) Voided cash receipts must be approved and initialed by a supervisor before the daily deposit is done, noting the reason for voiding the transaction. (12) Deposit daily cash report and cash promptly at the end of each day into the Finance Division safe. (13) Place cash in amounts over $500.00 in the Finance Division safe im- mediately following the transaction until the end of day close out. (14) Cashiers should enter transactions using their personal logins (switch user) during a single shift. (15) All packaged coin or strapped currency received as payment should be removed from the package or straps and verified. H. Cashing checks from Town deposits, borrowing cash for personal use, lapping receipts to cover shortages in cash receipts, withholding checks for deposit in order to float checks, commingling personal and Town funds and modifying cash records are all serious offenses and may result in discipline up to and including immediate discharge from employment. 6. Cash Received Through the Mail. A. When mail is opened, if the cash received is not credited directly into the appropriate Town account or issued a receipt through a computerized ac- counting system, a log of the checks, credit card transactions and or cash should be prepared and submitted to the Finance Division. The log should include the customer’s name, amount received, check number and any other information available that may assist in proper allocation of the funds. The envelope also should be retained as part of the records. B. When mail is opened, checks must be endorsed promptly with a restric- tive endorsement stamp. Checks must be stored in a safe or other secure place approved by the Finance Division until deposited. C. Unidentified receipts must be deposited to a depository account ap- proved for such purposes. All reasonable attempts should be made to identify the correct account and transfer the funds. 7. Check Acceptance. A. The Federal Reserve has established a regulation to standardize check endorsements: Financial Overview & Policies The Height of Desert Living 65 (1) Checks must be made payable to the Town of Fountain Hills and endorsed promptly with a restrictive endorsement stamp payable to the Town of Fountain Hills. The endorsement stamps must be distributed by the Finance Division; this stamp protects the check if lost or stolen. (2) All depositor’s endorsements are limited to the top 1.5 inches on the back side of the check, at the trailing edge of the check. This area is where endorsements are normally placed. If you look at the face of the check, the endorsement area is directly behind where “Pay to the Order of” is printed. (3) Any check that has been endorsed may not be returned to the customer. Any marks below the 1.5 inches on the check may ob- scure the bank routing number, cause delays in returning checks, and forfeit the Town’s right to recovery. The purpose of this regu- lation is to speed collection and returns. (4) The endorsement must include the following: FOR DEPOSIT ONLY TOWN OF FOUNTAIN HILLS [Account Number] (5) Checks should have the customer information pre-printed on the face of the check. Bank issued/generated checks are acceptable. (6) Personal checks from employees for cash may not be cashed at any counter in a Town facility. (7) Checks or credit card transactions will not be cashed or processed for more than the amount of purchase. Departments are not au- thorized to return currency to the payor in the event that the check exceeds the amount due to the Town. B. Be sure that the name, branch, city and state where the drawer’s bank is located is printed on the check. C. The Town will not accept a check that is: (1) Illegible or not written out clearly; checks should be written out in blue or black ink only. (2) For anything other than the exact amount (no change will be given). (3) A third party check (that is, checks made out to someone other than the Town). (4) Altered or changed. (5) Undated, post-dated or stale dated (older than six months). (6) Not signed. (7) A starter check, i.e. a check without the name, address and check number on the face of the check. (8) Not in U.S. funds. (9) From a foreign bank, even if payable in U.S. funds. Financial Overview & Policies The Height of Desert Living 66 (10) Transfer checks. D. If the written amount on a check does not match the numerical amount, the written amount will govern. E. Money orders should be filled out by the customer in the presence of Town staff; the customer must countersign and write Town of Fountain Hills in the payee section. 8. Credit Card Acceptance. A. Credit cards accepted are Visa, MasterCard, Discover and American Ex- press (ACTIVE Net only). B. When presented with a credit card, the Department cashier shall: (1) Verify that the card has not been altered and is not expired. (2) Check customer identification to verify that the name on the card and the account name are the same, unless someone is paying for other family members. (3) Retain the credit card until the transaction is complete. (4) Enter the credit card transaction by swiping the card through the terminal on the keyboard; if the keyboard does not have a termi- nal, the swipe reader is not functioning or payment is being taken over the telephone, the credit card number should be entered manually when prompted by ACTIVE Net or Class software pro- grams. (5) If the credit card information is being input from a paper registra- tion form that includes the card number and payor signature, shred or permanently mark over the portion of the form that in- cludes the credit card information as soon as the transaction is complete and the card is accepted. (6) If receiving credit card information over the phone, verify the caller’s name as it appears on the card, verify the amount to be processed, enter the credit card number, expiration date and se- curity code directly into the ACTIVE Net or Class program – imme- diately shred any piece of paper where the information can be viewed or taken. 9. Balancing Cash Receipts. A. All funds collected must be balanced daily, by mode of payment, by com- paring the total of the cash, checks and credit cards to the computerized accounting reports, to the manual receipts totals, including the totals of the money received by mail. All cash receipts and supporting documen- tation (daily deposit slip, system receipts, and system reports) should be transferred daily to the accounting system and all discrepancies should be resolved before the end of the day/shift. Financial Overview & Policies The Height of Desert Living 67 Financial Overview & Policies B. Daily cash counts and reconciliations will be performed on a random ba- sis by the Accountant or other senior Finance Division staff member. These reconciliations should be signed and dated by the reviewer. The total monthly receipts should be balanced with the monthly bank account statements and accounting system monthly reports and all discrepancies should be resolved. C. Currency and coin must be reconciled separately from checks, credit cards and money orders by comparing actual cash received to the cash total from the cash report or to the sum of the cash sales from the man- ual receipts. D. Over/short amounts must be separately recorded, investigated and re- solved to the extent possible as set out in the over/short portion of this Section. E. Because balancing can be a time-consuming task and requires attention to detail, it is recommended that each cashier pre-balance his/her own drawer periodically during the day. NOTE: On the rare occasion that a check needs to be forwarded to an- other party by the Town of Fountain Hills, the check cannot be en- dorsed. Any of the following positions are authorized to approve this receipt without endorsement: the Town Manager, the Finance Direc- tor and the Town Clerk. Approval to accept this instrument in this manner requires approval from one of the Town’s authorized signato- ries in writing prior to the presentation of the instrument. F. End of day close out process for cash collection points includes the fol- lowing: (1) Two signatures on the daily cash report before submitting to the Finance Division. (2) Total deposit must match the printed report from the software program. (3) Deposits are turned in daily and deposited in the Finance Division safe by the responsible party. 10. Cash Over & Short. A. A daily accounting of cash received should be balanced against the total amount on the daily reports run by the Department. Any amount that is over or short shall be reported on the same day to the Department Di- rector and the Accountant. B. The discipline procedures set forth below should be followed if the estab- lished dollar limits and frequency of overages and/or shortages are ex- ceeded. The current established dollar limit is five dollars. A log should The Height of Desert Living 68 be established to record any overages and shortages, and the em- ployee’s name and date. Patterns, frequencies and inconsistencies should be noted on the employee’s performance review. Overages or shortages of $50.00 or more are to be reported to the Finance Director. C. Warnings or exceptions involving cash overages or shortages shall be re- tained in the employee’s permanent file. D. If the shortage is the result of a suspected or documented theft, the shortage must be reported immediately and in writing to the Accountant, the Finance Director and the Town Manager who will submit to law en- forcement for investigation, regardless of amount. E. Employees who handle cash are expected to be careful and accurate and to balance their funds each day without overages or shortages. Failure to follow internal controls and checks and balances as approved by the Fi- nance Division is considered to be at least negligence and could be con- sidered misconduct subject to the following disciplinary procedures: (1) Verbal Warning. A verbal warning will be given if an employee has: (i) Two or more over/shorts in any 90-day period (regardless of the amount). (ii) Cumulative over/shorts of $75.00 or more in any 30-day period. (2) Written Warning. (i) After an employee has received two verbal warnings, the third warning will be in the form of a written warning. A fourth warning will be subject to disciplinary action as determined by the Depart- ment Director. (ii) A written warning will be issued if an employee exceeds a cumu- lative total of $100.00 or more cash short in any month regard- less of the number of verbal warnings. 11. Returned Check Procedures. A. Any checks returned by the Town’s depository bank as uncollected shall be sent to the Finance Division. Examples of returned checks include: non-sufficient funds (NSF), account closed, payor’s signature missing, refer to maker and post-dated or stale-dated checks. B. When a check is returned, the Finance Division prepares a negative entry to the revenue journal, debiting the originating account for the amount of the check and at the same time assessing a service fee in the amount set forth in the Town’s adopted fee schedule. It is the responsibility of the Department that was credited with the revenue to notify the check writer and use due diligence to collect the amount of the check and the Financial Overview & Policies The Height of Desert Living 69 Financial Overview & Policies service fee. The check writer will be prohibited from receiving Town ser- vices until the Town is paid the full amount, plus the returned check fee. Restitution should be in the form of currency, money order, cashier’s check or certified check. The Finance Division will maintain an aging re- port on all non-collectable items; this report will be submitted monthly to the Finance Director. C. When restitution is obtained, the same account should be used that was used on the negative entry and the deposit should be transferred to the Customer Service Representative for inclusion in the daily deposit. D. If after proper due diligence is performed, collection has not been made, the Accountant may be consulted regarding returned items that remain uncollected for further action through the State. 12. Preparation of Deposits (performed by the Finance Division). A. The Finance Division shall prepare all deposits. B. All checks must be made payable to Town of Fountain Hills and en- dorsed. A calculator tape of the checks should be included with the checks bundled together. C. Cash must be recorded on the deposit slip in the appropriate space. D. Only depository-issued deposit slips, including the appropriate account number(s) and sub-code(s) are to be used. E. Someone not involved with collecting the cash, opening the mail or rec- onciling the deposit must prepare the deposit. F. Deposit from the Municipal Court should be secured in locking deposit bags, which are available from the bank. G. Trips to the bank should be at random times during each day. 13. Exceptions to Cash Handling Policy. A. Any exception to this Section must be approved in writing by the Depart- ment Director and requires the concurrence of the Finance Director. For example, in cases where there is not enough staff available to maintain complete separation of duties, an alternate process to safeguard Town funds must be established and approved by the Finance Director. Re- quests for exceptions to these procedures must be submitted to the Fi- nance Director in writing. The Height of Desert Living 70 B. Town personnel are prohibited from depositing Town cash into checking or other bank accounts unless the account has been set up by the Fi- nance Division. 14. Records Retention. All cash receipts and related documents must be main- tained in accordance with Records Retention Schedules pursuant to ARIZ. REV. STAT. §§ 39-101 through 39-103 and 41-151.15 through 41-151.19. Accounting reports, deposit slips, credit card receipts, copies of manual cash receipts, etc. should be kept for the period specified by the Records Retention Schedules. DEBT POLICY The purpose of this debt policy is to provide for the preservation and enhancement of the Town’s bond ratings, the maintenance of adequate debt service reserves, compliance with debt instrument covenants and provisions and required disclo- sures to investors, underwriters and rating agencies. The Town’s overall debt man- agement policy is to ensure that financial resources are adequate in any general economic situation to not preclude the Town’s ability to pay its debt when due. These policies are meant to supplement the legal framework of public debt laws provided by the Arizona Constitution, State Statutes, Federal tax laws and the Town’s current bond resolutions and covenants. 1. General. A. The Town will (1) use current revenues to pay for short-term capital projects, repair and maintenance items and (2) reserve long-term debt for capital improvements with useful lives of ten years or more. The Town will not use long-term debt to fund current governmental opera- tions and will manage its cash flow in a fashion that will prevent any bor- rowing to meet working capital needs. However, exclusive reliance upon “pay-as-you-go” funds for capital improvements requires existing resi- dents to pay for improvements that will benefit new residents who relo- cate to the area after the expenditure is made. Financing capital projects with debt provides for an “intergenerational equity,” as the actual users of the capital asset pay for its cost over time, rather than one group of users paying in advance for the costs of the asset. Where there is a benefit to all future residents, debt financing should be given considera- tion. B. To increase its reliance on current revenue to finance its capital im- provements, and promote a “pay-as-you-go” philosophy, the Town will appropriate each year a percentage of current revenues to maintain a minimum 10% of average actual General Fund revenues for the preced- ing five fiscal years in the assigned fund balance. Financial Overview & Policies The Height of Desert Living 71 Financial Overview & Policies 2. Capital Improvement Program. A. As part of the budget process each year, the Town Manager or author- ized designee will prepare a capital spending plan that provides a de- tailed summary of specific capital projects for the five fiscal years subse- quent to the fiscal year presented. The plan will include the name of the project, project schedule, capital cost by fiscal year and a recommended specific funding source. The five year capital improvement program will be developed within the constraints of the Town’s ability to finance the plan. B. The Town Manager and Department Directors will develop formal ranking criteria that will be used in the evaluation of all capital projects. The ranking criteria will give greatest weight to those projects that pro- tect the health and safety of its citizens. “Pay-as-you-go” project financ- ing shall be given the highest priority. Capital improvements that must rely upon debt financing shall be accorded a lower priority and projects with a useful life of less than ten years shall not be eligible for inclusion in bond issues except in extraordinary circumstances. C. Lease-purchase financing shall be undertaken only when the project is considered essential to the efficient operation of the Town or to remove expenditures that would exceed the State-imposed expenditure limita- tion. The Town Manager or authorized designee shall be responsible for ensuring that “pay-as-you-go” expenditures do not cause the State- imposed expenditure limitation to be exceeded in any fiscal year. D. All capital project requests will be accompanied by a description of the sources of funding to cover project costs. Where borrowing is recom- mended, a dedicated source of funds to cover debt service requirements must be identified. All capital project requests will be required to identify any impact the project may have on future operating costs of the Town. The Town will seek grants to finance capital improvements and will favor those projects that are likely to receive grant money. E. All capital project appropriations and amendments to the capital im- provement program must be approved by the Town Council. F. The capital plan will include all equipment and facilities with a useful life of greater than ten years and a cost greater than $50,000. Debt fi- nancing shall not exceed the useful life of the infrastructure improve- ment or asset. G. The following steps shall be used to prepare the Capital Improvement Program (“CIP”): The Height of Desert Living 72 (1) Establish Capital Improvement policies. (a) Time period the CIP will cover. (b) Facilities/equipment that will be included in the CIP. (c) How acquisition of multiple items (e.g. computers) will be treated. (d) Identification of projects that are expected to be undertaken, but fall outside the time horizon of the plan. (2) Adopt standards to rank project requests. (a) Projects that address a public health or safety concern are given top priority. (b) Projects mandated by a court of competent jurisdiction or a government with authority over the Town are equal with public health or safety. (c) Major maintenance (preservation of assets). (d) Replacement of obsolete equipment (improving efficiency). (e) Expansion to meet demand caused by growth. (f) Coordination of projects to achieve cost savings. (g) Availability of cash to finance improvements from current reve- nues. (h) Acquisition of open space. (3) Perform and maintain a capital inventory and identify useful life. (4) Identify projects. (a) Status review of previously approved projects. (b) Identification of new projects. (c) Assess capital project alternatives. (d) Complete project request forms. (5) Assess funding sources. (a) Available grants. (b) Development fees shall be utilized to fund capital projects be- fore pay-as-you-go and bond issuance financing. (c) Developer contributions. (d) Private contributions. (e) Issuance of securities. (f) Capital leases. (6) Approve the CIP and budget. (a) Town Council review. (b) Public hearing. (c) Adoption of the CIP and capital budget. All capital project requests will be accompanied by a description of the sources of funding to cover project costs. Where borrowing is recom- mended, the source of funds to cover debt service requirements must be Financial Overview & Policies The Height of Desert Living 73 Financial Overview & Policies identified. All capital project requests will be required to identify any impact the project may have on future operating costs of the Town. Department Directors will submit detailed descriptions of the useful life of capital projects submitted in conjunction with the preparation of the Town’s CIP. The Town Manager shall incorporate an estimate of the useful life of proposed capital improvements in developing an amortization schedule for each bond issue. If a short-lived asset or project (less than ten years) is in- cluded in a bond issue then the bond amortization schedule shall be ad- justed to reflect the asset’s rapid depreciation. At no time shall the amorti- zation exceed the life of the asset. 3. Financing Alternatives. A. Financing alternatives include, but are not limited to: (1) Grants. (2) Developer contributions. (3) General Obligation (GO) Bonds – requires voter approval, sup- ported by an ad valorem (property) tax. (4) Revenue Bonds – repaid with dedicated revenue stream (HURF, revenue generated by project). (5) Municipal Property Corporation (MPC) Bonds – repaid with a dedicated revenue source. (6) Community Facilities District (“CFD”) or Special District Bonds – supported by an ad valorem property tax, revenues of the dis- trict or assessments of the cost of public infrastructure or en- hanced municipal services. (7) Capital leases – repaid within operating budget. (8) Commercial paper (CP) or Bond Anticipation Notes (BAN) with terms less than two years. B. Town debt service costs (GO Bonds, Revenue Bonds, MPC Bonds, Leases) shall not exceed 20% of the Town’s operating revenue in order to control fixed costs and ensure expenditure flexibility. Improvement District, CFD and Special District debt service is not included in this cal- culation because it is paid by district property owners and is not an obli- gation of the general citizenry. Separate criteria for CFDs have been es- tablished and included within the Town’s CFD policy. C. The Town shall comply with all U.S. Internal Revenue Service arbi- trage rebate requirements for bonded indebtedness. D. Where applicable, the Town will structure GO bond issues to create level debt service payments over the life of the issue. The goal will be to strive for a debt repayment schedule to be no more than 15 years; at no time will the debt exceed 25 years. The Height of Desert Living 74 E. Refunding bonds will be measured against a standard of the net pre- sent value debt service savings exceeding 3% of the principal amount of the bonds being refunded, or if savings exceed $750,000, or for the pur- poses of modifying restrictive covenants or to modify the existing debt structure to the benefit of the Town. Refinancings undertaken for other reasons should proceed only when the advantages have been clearly shown in a cost/benefit analysis of the transaction. F. The Town will seek to maintain and, if possible, improve the current bond rating in order to minimize borrowing costs and preserve access to credit. G. An analysis showing how a new issue combined with current debt im- pacts the Town’s debt capacity and conformance with Town debt policies will accompany every future bond issue proposal. The debt capacity analysis should reflect a positive trend and include: (1) Percent of debt outstanding as a percent of the legal debt limit. (2) Measures of the tax and revenue base. (3) Evaluation of trends relating to expenditures and fund balance. (4) Debt service as a percentage of assessed valuation. (5) Measures of debt burden on the community. (6) Tax-exempt market factors affecting interest costs. (7) Debt ratios. H. MPC and contractual debt, which is non-voter approved, will be util- ized only when a dedicated revenue source (e.g., excise taxes) can be identified to pay debt service expenses. The project to be financed will generate net positive revenues (i.e., the additional revenues generated by the project will be greater than the debt service requirements). I. The Town’s privilege/excise tax to debt service goal will be a ratio of at least 2.5:1 to ensure the Town’s ability to pay for long-term debt from this elastic revenue source. 4. Issuance of Obligations. A. The Town shall select the underwriter and the paying agent/registrar for each debt issuance based on competitive bid. The underwriter must be a firm with an office in the Phoenix area and a record of prior working relationships. B. The request for proposals process will be designed to select the ser- vice providers that offer the Town the best combination of expertise and price. The Town is not required to select the firm offering the lowest price, but a report must be prepared by the Town Manager providing jus- tification to the Town Council for a recommendation when other than the Financial Overview & Policies The Height of Desert Living 75 Financial Overview & Policies lowest bidder is chosen. The review of all proposals submitted shall be the responsibility of the Town Manager. C. The Town will sell bonds through public sale, online bidding process or an accelerated bidding process unless the Town Council authorizes the bond to be sold by negotiated sale or private placement. D. The Town Manager or designee and Town Attorney will coordinate their activities to ensure that all securities are issued in the most effi- cient and cost-effective manner and in compliance with the governing statutes and regulations. The Town Manager and the Town Attorney shall consult and jointly select the bond counsel for a bond issue. E. The Town Manager or authorized designee will seek a rating on all new issues which are being sold in the public market if economically fea- sible. F. The Town will report all financial information on an annual basis and notices of listed events in a timely manner, not in excess of ten business days after the occurrence of event, to the rating agencies and the Mu- nicipal Securities Rulemaking Board’s (“MSRB’s”) Electronic Municipal Market Access (EMMA) system. The annual report will include, but not be limited to, the Town’s annual Comprehensive Annual Financial Report (CAFR) and other items specified in the Town’s continuing disclosure un- dertakings. G. Any institution or individual investing monies as an agent for the Town shall do so in a manner consistent and in compliance with the Town’s adopted Investment Policy. H. The Town Manager or authorized designee will provide detailed draw schedules for any project to be funded with borrowed monies. The Town will invest the proceeds or direct a trustee to invest the proceeds of all borrowings in a manner that will ensure the availability of funds as de- scribed in the draw schedules. I. The Town acknowledges the responsibilities of the underwriting com- munity and pledges to make all reasonable efforts to assist underwriters in their efforts to comply with Securities and Exchange Commission Rule 15c2-12 and MSRB Rule G-36. The Town will follow its adopted issuance and post-issuance compliance procedures relating to its tax-exempt fi- nancings. The Height of Desert Living 76 Financial Overview & Policies The Height of Desert Living 77 Budget Highlights Budget Highlights The Height of Desert Living 78 Budget Introduction In FY09-10, the Town introduced program budgeting. Program budgeting is a method of budgeting expenditures to meet programmatic objectives rather than budgeting on a line-item basis. In program budgeting, specific performance objec- tives or outcomes are defined and the costs to produce those outcomes are enu- merated in the budget. With each year’s budget, we have moved closer to produc- ing a true Program Budget. In FY15-16, the budget document continues with De- partment level, Division level and Program level budgets. We believe program budgeting will provide the citizens with a much better picture of the true cost of providing Town services. For a summary of all Town programs, please see pages 112-114. The proposed budget is based on revenue projections that are conservative and based on the expectation that the local and national economy will continue at its existing pace of moderate growth in revenues next fiscal year. Revenues for all funds are $25.9M (excluding reserves) with expenditures of $37.9M with some funds utilizing reserves for projects. Budget Highlights Operating Funds 55% HURF 9% Excise Tax Funds 2% Special Revenue Funds 9% Debt Service Funds 13% Capital Projects Funds 13% TOWN OF FOUNTAIN HILLS REVENUES BY FUND TYPE Total All Funds = $25.9M General Fund 37% HURF 7% Downtown Strategy 1%Downtown Economic Dev 1% Special Revenue 4% Environmental 2% GO Debt Service 6% Eagle Mtn CFD 1% MPC Debt Service 1% Capital Projects 38% TOWN OF FOUNTAIN HILLS EXPENDITURES BY FUND Total All Funds = $37.9M The Height of Desert Living 79 It should be noted that State Shared sources of revenue are very sensitive to the fluctuations of the economy as well as to annual legislative appropriations. Addi- tionally, these revenues are distributed to cities and towns based on each munici- pality’s population compared to that of the entire State. Some municipalities have abundant available land for expansion and will continue to grow in population, while others, like Fountain Hills, have fixed borders and limited population growth. Over time, Fountain Hills will, therefore, represent a smaller and smaller percent- age of the total and will be allocated a smaller percentage of State Shared reve- nues. Past efforts to diversify the Town’s revenue sources by asking the voters to approve a primary property tax have been unsuccessful which has necessitated reductions in force while maintaining the existing level of service. General Fund Budget Overview The General Fund supports core services and is the largest fund with the greatest potential for revenue fluctuations. Revenues from taxes, State Shared revenues, license and permit fees, and charges for services provide the major resources to fund programs and services delivered by the Town. Almost 90% of the Town’s Gen- eral Fund resources are derived from the local sales tax and State Shared revenues. In FY08-09, the Town received $14.8M in General Fund revenues but dropped over $2M by FY12 to $12.6M. The economic recovery saw a return to a revenue stream of $13.9M. The drop by FY13-14 reflects the reallocation of the Vehicle License Tax revenue (historically available for General Fund expenditures) to the High- way User Revenue Fund (HURF) for pavement management. Budget Highlights Intergovernmental 35% Permits, Licenses, Fees 8%Building Revenue 4% Local Taxes 53% FY15-16 GENERAL FUND OPERATING REVENUES $13.5 $13.2 $12.6 $13.3 $13.2 $13.7 $13.9 $10.0 $12.0 $14.0 $16.0 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14 FY14-15 FY15-16 General Fund Revenues (in millions) The Height of Desert Living 80 The economic recession forced the Town to focus on the delivery of core services, defined by the Town Council as:  Public Safety – Fire/Emergency Medical, Law Enforcement and Judicial  Administration – Economic Development, Finance, Human Resources, Infor- mation Technology, Town Manager, Town Clerk  Development Services – Building Safety, Engineering, Planning, Code En- forcement, Streets, Stormwater/Environmental Services, Facilities, Mapping & Graphics  Community Services – Parks, Recreation, Senior Services, Community Cen- ter, Tourism, Open Space and Trails In addition to the focus on core services, the Town Council directed staff to de- velop a new program in FY14-15 for funding maintenance capital – those projects that are necessary to maintain the Town’s infrastructure but are not considered a capital improvement program (i.e., under the $50,000 threshold for capital pro- jects). During the upcoming year, staff will create a maintenance capital policy, identify the projects that would fall under the new program and also identify a sus- tainable funding source for those projects. A long term goal has been to identify resources to create an asphalt replacement program; this program would ensure that a sustainable and standardized program would be appropriated annually for the Town’s 390 lane miles of roads. Following is a brief summary of what is included in the proposed General Fund budget for FY15-16: Salaries and Benefits - After the staff reductions made between FY09-10 and FY12-13, there remains a total of 52 full time equivalent employees (FTE) pro- posed for FY15-16, compared to 115 FTE in FY01-02, and 80 FTE in FY09-10. Most Town employees’ salaries and benefits are funded through the General Fund; sala- ries normally include overtime, sick leave, vacation and a set aside for increases. Staff is proposing a 2.5% salary adjustment for FY15-16. Because local govern- ments are primarily a service industry, salaries and benefits comprise a major por- tion of expenditures. For Fountain Hills, salaries and benefits represent 23% of the proposed General Fund budget in FY15-16 and 10% of the total budget. The chart on the right shows that the number of Town em- ployees is only slightly higher than at the lowest level in over fifteen years while the level of service to the citizens has re- mained constant. Budget Highlights 108 115 106 77 77 82 87 88 87 80 61 58 57 51 51 52 40 50 60 70 80 90 100 110 120 FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 Number of FTE Employees The Height of Desert Living 81 Employee benefits include health, vision and dental insurance, employer taxes, disability, workers’ compensation insurance, and employer match of retirement contributions. The Town does not provide a defined benefit pension plan for em- ployees but rather matches employee contributions into a 401(a) account main- tained by the International City/County Managers Association (ICMA). Contractual Services - The Town contracts with outside professionals for a num- ber of services which represents 25% of the total budget (61% of the General Fund). Two major contracts included in this category are: 1. Fire protection and emergency medical services ($3,306,680), currently un- der contract with Rural/Metro Corporation – 3% increase; and 2. Police protection ($3,554,666), currently provided through the Maricopa County Sheriff’s Office – 10% increase. These two contracts alone represent 52% of the General Fund budget in FY15-16. Contractual Services also includes annual landscape maintenance contracts, equip- ment and vehicle repairs, and facilities maintenance (janitorial, building mainte- nance, etc.). Maintenance of the Town’s 116 acres of parks, Town medians, dams, and washes are provided by independent contractors. These contracts are solicited through a bid process to obtain the most competitive price for the Town. With pavement management a high priority, the Town is placing a priority on infrastruc- ture maintenance that has been deferred ($1,000,000 in the HURF fund). Maintenance/Utilities - In FY15-16, maintenance/utilities represent 7% of the total General Fund budget. The Town owns ten buildings that require maintenance on HVAC equipment, interior and exterior surfaces, electric and plumbing, fire sys- tems, irrigation, etc. Town staff has been unable to dedicate the resources neces- sary to maintain the buildings in an optimum condition; consequently future budg- ets will require increasing amounts of maintenance funding to bring the buildings up to standards. Supplies and Services - Supplies and Services include operational costs such as insurance, office supplies, etc. for Town Hall and other Town-owned buildings and accounts for 4% of the operating budget. The Town owns the Library, the Mu- seum, the Community Center, two fire stations, a vehicle maintenance facility, the Kiwanis building, and the Community Theater building. Other items in this cate- gory are postage and travel. Capital Outlays - Capital outlays include the purchase of furniture and equip- ment, and the improvement of Town facilities with a cost of at least $10,000 but less than $50,000. Expenditures of $50,000 or more are included in the Capital Improvement Program. The Town began, with the FY10-11 budget, the inclusion of vehicle replacement charges to each department based on depreciation to be transferred and expended within a Vehicle Replacement Fund. Budget Highlights The Height of Desert Living 82 HURF/Streets Fund Overview The HURF/Streets Fund is a fund restricted to streets and transportation related purposes. With an operational priority for pavement management, the revenue from the Vehicle License Tax (VLT) will be appropriated within the HURF fund to be used for pavement maintenance (not reconstruction). The available resources in HURF are anticipated at $2.3M in FY15-16 which includes $888,838 from VLT. Road maintenance has not been adequately funded for several years which has re- sulted in serious degradation of the Town’s 186 miles of arterial and collector streets. The FY15-16 program of work will continue to focus on resolving the long- term fiscal needs for road maintenance. The HURF/Streets fund provides funding for the following Town programs:  Streets Department—Administration  Adopt-A-Street  Legal Services  Open Space  Pavement Management  Street Signs  Traffic Signals  Vehicle Maintenance Excise Tax Funds Overview The Excise Tax/Downtown Fund was created in FY00-01 designating .1% of the Town’s 2.6% local sales tax to downtown development. On April 18, 2013, the Town Council established an additional fund by splitting the original Excise Tax/ Downtown Fund into two separate funds:  Downtown Strategy Fund (original Excise Tax/Downtown Fund )  Economic Development Fund Both funds were funded originally through the dedicated .1% of local sales tax with a 60/40 split—60% of sales tax revenues allocated to the new Economic De- velopment Fund and 40% of sales tax revenues allocated to the Downtown Strat- egy Fund. The residual fund balance of the Excise Tax/Downtown Fund as of June 30, 2013, was included with any new revenue in the Downtown Strategy Fund to be used towards Town Center infrastructure improvement and develop- ment. The Economic Development Fund, originally, was funded with 60% of the .1% lo- cal sales tax to be available for any economic development purpose. The Economic Development budget also included a proposal to create a new fund for Tourism in the amount of $103,000 as well as implementation of the Economic Development Budget Highlights The Height of Desert Living 83 Plan adopted by the Council in March 2013. A resolution (2014 -50) was passed on December 4, 2014, changing the allocations to 80% to the Economic Development Fund and 20% to the Downtown Strategy Fund effective January 1, 2015. Special Revenue Fund Overview All special revenues (grants, etc) are received in the Special Revenue Fund unless the item specifically has been budgeted in another fund, especially if the grant pertains to a capital improvement project. The revenues and expenses for a grant need to be equal and net to zero. If grants require a Town match, funds are trans- ferred to the Special Revenue Fund from another fund to account for the differ- ence. With proceeds from a $63,000 grant from the State lottery funds (LTAF II), the Town contracted with Valley Metro to conduct a study regarding future transit ser- vices within the Town. The study was conducted within the community by Valley Metro and the results shared with Town Council who then recommended that the RideChoice program be adopted by the Town. Grant funds will continue to support the program as long as they are available. The RideChoice program is open to resi- dents with qualifying disabilities and those who are 65 years of age and older. It is a voucher program that uses an electronic card to allow participants to use a taxi for rides. The program helps residents who are without transportation get around town or make connections to bus routes or Dial-a-Ride. Included in the FY15-16 budget is an appropriation of $1.5M in the event that an unanticipated grant becomes available. Other revenues in the Special Revenue Fund are the Court Enhancement Fund, the Environmental Fund, and the Cotton- woods Maintenance District Fund – these funds are assigned/restricted for specific purpose and not available for general operations. Debt Service Funds Overview Total debt service revenues for FY15-16 are budgeted at $3.2 million including secondary property taxes for voter approved bonds, transfers from the General Fund for the Community Center and excise taxes to pay for Municipal Property Corporation (MPC) debt (Community Center and mountain preserve). Revenues are budgeted higher than expenditures to allow for a delinquency factor in uncol- lected property tax revenues. The following is a summary of the debt payments for FY15-16:  General Obligation Bonds (property taxes) $2.1 million  Municipal Property Corporation (excise taxes) $0.4 million  Eagle Mountain Facilities District (property taxes) $0.5 million Budget Highlights The Height of Desert Living 84 Capital Projects Fund Overview The Capital Projects Fund resources are derived from one time construction sales tax (50% of revenues – the other 50% funds operations in the General Fund) as well as bond proceeds or other revenue sources. During the building boom prior to 2008, the Town accumulated approximately $10M in the Capital Projects Fund and has been cautious about moving forward with projects during the recession. Any proposed capital funding policy should include prioritization of projects based on strategic plans, need, cost, life expectancy, etc. A revised policy will be pre- sented to the Town Council in the near future. Budget Highlights Stormwater Management/ Drainage Projects 11% Downtown Improvement Projects 2% Facilities Projects 21% Parks & Recreation Projects 15% Street/Sidewal k Projects 37% Traffic Signal Projects 8%Vehicle Replacement Program 5%Contingency 1% Projects by Project Type Expenditures -FY16-20 General Fund 5% Excise Tax Fund 3% Grants 15% Capital Projects Fund 42% Development Fees 11% Bonds 23% Other 1% Projects by Funding Source Expenditures -FY16-20 The Height of Desert Living 85 The following project areas and funding source are programmed for FY15-16 with total expenditures for capital projects budgeted at $14.3M which include: $5.0M for Saguaro Boulevard reconstruction, funded with bonds $3.7M for a new fire station relocation project, funded with CIP reserves $0.9M in park improvements, funded with CIP reserves $2.1M in wash channelization project, mostly grant funded The complete list of projects is shown on pages 292-297. The annual impact on the FY15-16 operating budget as a result of the proposed capital improvement projects is expected to have minimal impact on maintenance costs although the amount is unknown at this time. The projects are replacing ex- isting roads, facilities and open space that require high maintenance due to their age. No ongoing personnel related costs are anticipated from the completion of these projects. Development Fees Fund Overview With limited funds from development anticipated, there are few capital projects budgeted to be funded from Development Fees in the next fiscal year. However, new legislation required that the Town update the Infrastructure Improvement Plan (IIP) and conduct a revised development fee study prior to August 1, 2014. This study was initiated in FY12-13, completed in FY13-14 and is the basis for new fees. The study was approved and reduced the number of fee categories from six to two:  Law Enforcement, Streets, Open Space and Library/Museum were elimi- nated  Fire & Emergency and Parks/Recreation will remain The fund balances remaining in the eliminated categories are included in the FY15- 16 expenditures to be used towards programs or projects that were included in the original IIP. Budget Highlights The Height of Desert Living 86 Budget Highlights Operating Funds Debt Service Funds Capital Projects Funds Non-Major Funds Total Revenues: Sales Tax 7,317,367$ 665,165$ 332,035$ 332,583$ 8,647,150$ Property Tax - 2,526,163 - 5,366 2,531,529 Franchise Tax 324,310 - - - 324,310 Intergovernmental 4,892,167 - 1,790,000 3,967,162 10,649,329 Debt Service Proceeds - - - - - Fines and Forfeitures 147,011 - - 16,350 163,361 Licenses and Permits 686,428 - 104,640 540,000 1,331,068 Charges for Services 151,700 - - 12,000 163,700 Leases and Rents 280,831 - - - 280,831 Investment Earnings 50,000 319 18,000 6,400 74,719 Other 343,669 - 981,483 417,579 1,742,731 Sub total 14,193,483 3,191,647 3,226,158 5,297,440 25,908,728 Use/(Source) of Reserves (175,462) (164,334) 11,437,948 940,393 12,038,545 Total Revenues 14,018,021$ 3,027,313$ 14,664,106$ 6,237,833$ 37,947,273$ Expenditures: Current: General Government: Mayor and Council 80,084$ -$ -$ -$ 80,084$ Administration 2,395,765 2,615,462 342,885 1,655,000 7,009,112 Municipal Court 277,107 - - 80,615 357,722 Total General Government 2,752,956 2,615,462 342,885 1,735,615 7,446,918 Public Safety: Law Enforcement 3,683,970 - 203,484 - 3,887,454 Fire & Emergency Medical 3,501,797 - 3,717,202 - 7,218,999 Total Public Service 7,185,767 - 3,920,686 - 11,106,453 Community Services 2,275,574 - 1,130,535 136,921 3,543,030 Development Services 1,803,724 411,851 9,270,000 4,365,297 15,850,872 Total Expenditures 14,018,021$ 3,027,313$ 14,664,106$ 6,237,833$ 37,947,273$ Note: See page 44 for a listing of the funds included in each column. FY15-16 Summary of Proposed Budget Revenues and Expenditures - All Funds The Height of Desert Living 87 Sales Tax 23% Property Tax 7% Franchise Tax 1%Inter - governmental 28% Licenses and Permits 3% Leases and Rents 1% Other 5% Reserves 32% TOWN OF FOUNTAIN HILLS REVENUES BY TYPE -ALL FUNDS Administration 19% Municipal Court 1% Law Enforcement 10% Fire & Emergency Medical 19% Community Services 9% Development Services 42% TOWN OF FOUNTAIN HILLS EXPENDITURES BY FUNCTION -ALL FUNDS Budget Highlights The Height of Desert Living 88 Budget Highlights FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Revenues: Taxes: Sales Tax 7,957,163$ 8,459,268$ 8,454,880$ 8,647,150$ Property Tax 1,421,614 1,463,056 909,071 2,531,529 Franchise Tax 334,668 349,414 316,400 324,310 Intergovernmental 6,323,048 6,677,517 12,614,313 10,649,329 Debt Service Proceeds - - 8,200,000 - Fines and Forfeitures 187,251 170,995 164,261 163,361 Licenses and Permits 570,904 891,783 903,899 1,331,068 Charges for Services 162,085 161,376 153,590 163,700 Leases and Rents 213,870 252,585 241,762 280,831 Investment Earnings 56,665 81,138 85,134 74,719 Other 1,817,132 2,223,289 3,312,852 1,742,731 Sub total 19,044,400 20,730,421 35,356,162 25,908,728 Use/(Source) of Reserves (348,591) 1,495,037 9,483,427 12,038,545 Total Revenues 18,695,809$ 22,225,458$ 44,839,589$ 37,947,273$ Expenditures: Current: General Government: Mayor and Council 76,004$ 76,799$ 80,318$ 80,084$ Administration 5,277,580 5,297,766 7,024,510 7,009,112 Municipal Court 385,253 296,384 355,780 357,722 Total General Government 5,738,837 5,670,949 7,460,608 7,446,918 Public Safety: Law Enforcement 2,891,378 3,067,013 3,582,630 3,887,454 Fire & Emergency Medical 3,317,115 3,821,721 6,124,099 7,218,999 Total Public Service 6,208,493 6,888,734 9,706,729 11,106,453 Community Services 2,132,341 2,236,098 4,269,295 3,543,030 Development Services 4,616,138 7,429,677 23,402,957 15,850,872 Total Expenditures 18,695,809$ 22,225,458$ 44,839,589$ 37,947,273$ Historical Summary of Revenues and Expenditures - All Funds The Height of Desert Living 89 Budget Highlights -2 0 2 4 6 8 10 12 14 FY12 -13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed BudgetIn MillionsTown of Fountain Hills Revenues -By Year and Type Sales Tax Property Tax Franchise Tax Intergovernmental Debt Service Proceeds Fines and Forfeitures Licenses and Permits Charges for Services Leases and Rents Investment Earnings Other Reserves 0 5 10 15 20 25 FY12 -13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed BudgetIn MillionsTown of Fountain Hills Expenditures -By Year and Function Mayor and Council Administration Municipal Court Law Enforcement Fire & Emergency Medical Community Services Development Services The Height of Desert Living 90 Operating funds included in this table are the General Fund, Public Art and Internal Service Funds. The Debt Service Fund increased because of the initial long interest payment on the General Obligation Bonds, Series 2014 for the Saguaro Boulevard reconstruction. The Capital Projects and Non-Major funds will be utilizing accumu- lated reserves for one time capital expenditures. Budget Highlights Operating Funds Debt Service Funds Capital Projects Funds Non-Major Funds Total Revenues: Sales Tax 7,317,367$ 665,165$ 332,035$ 332,583$ 8,647,150$ Property Tax - 2,526,163 - 5,366 2,531,529 Franchise Tax 324,310 - - - 324,310 Intergovernmental 4,892,167 - 1,790,000 3,967,162 10,649,329 Debt Service Proceeds - - - - - Fines and Forfeitures 147,011 - - 16,350 163,361 Licenses and Permits 686,428 - 104,640 540,000 1,331,068 Charges for Services 151,700 - - 12,000 163,700 Leases and Rents 280,831 - - - 280,831 Investment Earnings 50,000 319 18,000 6,400 74,719 Other 343,669 - 981,483 417,579 1,742,731 Total Revenues 14,193,483 3,191,647 3,226,158 5,297,440 25,908,728 Expenditures: General Government: Mayor and Council 80,084 - - - 80,084 Administration 2,395,765 2,615,462 342,885 1,655,000 7,009,112 Municipal Court 277,107 - - 80,615 357,722 Total General Government 2,752,956 2,615,462 342,885 1,735,615 7,446,918 Public Safety: Law Enforcement 3,683,970 - 203,484 - 3,887,454 Fire & Emergency Medical 3,501,797 - 3,717,202 - 7,218,999 Total Public Service 7,185,767 - 3,920,686 - 11,106,453 Community Services 2,275,574 - 1,130,535 136,921 3,543,030 Development Services 1,803,724 411,851 9,270,000 4,365,297 15,850,872 Total Expenditures 14,018,021 3,027,313 14,664,106 6,237,833 37,947,273 Net Change in Fund Balance 175,462 164,334 (11,437,948) (940,393) (12,038,545) Fund Balance Beginning of Year - estimated 8,895,862 250,368 15,507,909 2,956,507 27,610,646 End of Year 9,071,324$ 414,702$ 4,069,961$ 2,016,114$ 15,572,101$ Fund Balance Percentage Change 2%66%(74%)(32%)(44%) Note: See page 44 for a listing of the funds included in each column. FY15-16 Projected Changes in Fund Balances The Height of Desert Living 91 Budget Highlights Fund/Department FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Operating Funds Mayor & Council 76,004$ 76,799$ 80,318$ 80,084$ Administration 2,720,606 1,958,224 2,094,545 2,296,210 Municipal Court 373,952 292,490 275,165 277,107 Development Services 1,534,135 1,609,961 2,014,506 1,803,724 Community Services 1,987,467 2,120,860 2,368,519 2,260,574 Fire & Emergency Medical 3,253,049 3,385,588 3,447,099 3,501,797 Law Enforcement 2,890,427 3,064,707 3,379,630 3,683,970 Total General Fund 12,835,640 12,508,629 13,659,782 13,903,466 Community Services 3,680 1,234 15,000 15,000 Total Public Art Fund 3,680 1,234 15,000 15,000 Administration 63,186 64,560 72,394 68,555 Total Internal Service Fund 63,186 64,560 72,394 68,555 Administration 116,336 550,581 17,752 31,000 Development Services 6,427 134,091 - - Total Vehicle/Equip Repl Fund 122,763 684,672 17,752 31,000 Total Operating Funds 13,025,269$ 13,259,095$ 13,764,928$ 14,018,021$ Special Revenue Funds Development Services 2,049,424$ 3,146,310$ 2,387,204$ 2,843,026$ Total Highway User Revenue Fund 2,049,424 3,146,310 2,387,204 2,843,026 Administration 176,322 272,730 1,879,079 557,886 Total Downtown Strategy Fund 176,322 272,730 1,879,079 557,886 Administration - 147,581 245,841 321,101 Total Economic Development Fund - 147,581 245,841 321,101 Community Services - - 126,275 136,921 Total Tourism Fund - - 126,275 136,921 Administration 125,222 61,667 1,289,439 1,655,000 Total Special Revenue Fund 125,222 61,667 1,289,439 1,655,000 Municipal Court 11,300 3,894 80,615 80,615 Total Court Enhancement Fund 11,300 3,894 80,615 80,615 Development Services - - - 639,241 Total Environmental Fund - - - 639,241 Administration 11,033 3,363 3,600 4,043 Total Cottonwoods Maint District 11,033 3,363 3,600 4,043 Total Special Revenue Funds 2,373,301$ 3,635,545$ 6,012,053$ 6,237,833$ The Height of Desert Living 92 Budget Highlights Fund/Department FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Debt Service Funds Administration 1,001,062$ 1,014,000$ 472,100$ 2,094,722$ Total Gen Oblig Debt Service 1,001,062 1,014,000 472,100 2,094,722 Development Services 421,193 425,313 423,035 411,851 Total Eagle Mtn CFD Debt Service 421,193 425,313 423,035 411,851 Administration 1,089,175 1,108,910 1,113,200 520,740 Total Munic Prop Corp Debt Service 1,089,175 1,108,910 1,113,200 520,740 Total Debt Service Funds 2,511,430$ 2,548,223$ 2,008,335$ 3,027,313$ Capital Projects Funds Administration 176,217$ 539,824$ 2,055,080$ 342,885$ Development Services 399,066 1,678,516 15,808,000 9,140,000 Community Services 131,978 92,712 1,717,000 1,130,000 Fire & Emergency Medical 63,115 433,826 2,630,000 3,650,000 Total Capital Projects Fund 770,376 2,744,878 22,210,080 14,262,885 Development Services - - 143,772 130,000 Total Facilities Replacement Fund - - 143,772 130,000 Law Enforcement 951 2,306 203,000 203,484 Total Law Enforcement Dev Fee 951 2,306 203,000 203,484 Fire & Emergency Medical 951 2,306 47,000 67,202 Total Fire/Emergency Dev Fee 951 2,306 47,000 67,202 Development Services 4,315 11,813 407,921 - Total Streets Dev Fee 4,315 11,813 407,921 - Community Services 3,795 9,217 - - Total Park/Rec Dev Fee 3,795 9,217 - - Community Services 4,470 9,769 - 535 Total Open Space Dev Fee 4,470 9,769 - 535 Community Services 951 2,306 42,500 - Total Library/Museum Dev Fee 951 2,306 42,500 - Total Capital Projects Funds 785,809$ 2,782,595$ 23,054,273$ 14,664,106$ Grand Total of All Funds 18,695,809$ 22,225,458$ 44,839,589$ 37,947,273$ The Height of Desert Living 93 Revenue Summary Revenue Summary The Height of Desert Living 94 Revenue This section provides a broad overview of the revenues included in the FY15-16 budget. Information is presented for each fund. Total revenues for all funds are estimated at $25,908,728. The Operating Funds portion represents approximately 55% of the total. HURF/Streets funds represent 9% of the total. Special Revenue funds represent another 9% of the budget. Debt Service represents 13% and Capital Projects represent 13%. Revenue Summary Operating Funds 55% HURF 9% Excise Tax Funds 2% Special Revenue Funds 9% Debt Service Funds 13% Capital Projects Funds 13% TOWN OF FOUNTAIN HILLS REVENUES BY FUND TYPE Total All Funds = $25.9M The Height of Desert Living 95 Revenue Summary Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Revenues Operating Funds Sales Tax-Local 6,758,279$ 7,100,383$ 7,232,640$ 7,317,367$ Franchise Fees 334,668 349,414 316,400 324,310 Liquor License Fees 2,150 4,400 1,500 1,500 Business License 102,614 103,640 111,305 109,575 Animal License 45,595 44,426 41,006 41,832 Building Permit 86,420 137,133 390,900 257,755 Sign Permits 11,240 8,540 3,350 3,350 Planning & Zoning Fees 9,090 40,278 10,000 10,000 Landscape Permits 420 - 1,348 2,100 Encroachment Permits 41,025 19,921 35,000 20,000 Variances 4,200 3,225 4,000 4,000 Subdivision Fees 7,100 34,755 21,000 21,000 Special Event Permit 3,675 5,350 2,500 2,500 Engineering Fees 4,550 3,850 2,500 2,500 Plan Review 86,144 131,005 50,000 193,316 Inspection Fees 12,214 18,168 17,000 17,000 Rental Fees 83,003 98,793 94,850 124,840 Non-Taxable Rental 3,472 12,215 6,500 13,779 Cell Tower Lease 127,395 141,576 140,412 142,212 Sales Tax-State 1,840,766 1,957,505 2,048,760 2,148,444 Income Tax-State 2,297,203 2,506,685 2,722,248 2,707,673 Vehicle License Tax 752,949 - - - Fire Insurance Prem Tax 34,719 39,174 35,000 36,050 Program Fees 152,106 138,089 124,850 135,200 Non-Taxable Fees 1,650 381 1,500 1,500 Sponsorships 8,845 9,469 10,200 10,250 Donations 439 36,208 300 20,260 Reimbursements/Refunds 170,853 - 1,000 1,000 Auction/Recycle Proceeds 623 2,516 1,150 1,000 Restitution/Ins Proceeds 6,533 60 1,000 1,000 Miscellaneous Revenue 59,869 13,583 19,830 20,822 Taxable Sales 7,241 7,785 15,000 6,900 Court Fines/Fees 173,024 154,024 150,011 147,011 Interest Income 22,611 56,449 62,424 50,000 Internal Service Charges 253 1,926 3,300 5,420 Transfer In - - - 2,000 Total General Fund 13,252,938 13,180,926 13,678,784 13,903,466 In-Lieu Fees 3,412 750 15,000 15,000 Transfer In 780 - - - Total Public Art Fund 4,192 750 15,000 15,000 Miscellaneous Revenue 169 201 - - Internal Service Charges 60,001 61,859 62,246 68,555 Total Internal Service Fund 60,170 62,060 62,246 68,555 Auction/Recycle Proceeds 11,017 54,107 - - Restitution/Ins Proceeds 12,664 - - - Interest Income - 95 - - Internal Service Charges 1,519 2,233 1,268 1,268 Vehicle Repl Charges 173,359 153,797 167,705 205,194 Transfer In 1,704 - - - Total Vehicle/Equip Repl Fund 200,263 210,232 168,973 206,462 Total Operating Funds 13,517,563$ 13,453,968$ 13,925,003$ 14,193,483$ The Height of Desert Living 96 Revenue Summary Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Revenues Special Revenue Funds Vehicle License Tax -$ 800,475$ 867,000$ 888,838$ Highway User Tax 1,232,187 1,268,563 1,194,094 1,403,324 In-Lieu Fees 4,796 22,156 12,000 12,000 Adopt-A-Street Fee 120 - 240 - Auction/Recycle Proceeds 1,128 437 - - Restitution/Ins Proceeds 8,112 9,212 - - Miscellaneous Revenue 1,000 533 6,060 6,000 Interest Income 711 375 1,200 300 Transfer In 767,000 994,000 - - Total Highway User Revenue Fund 2,015,054 3,095,751 2,080,594 2,310,462 Sales-Excise Tax 305,703 129,069 117,540 66,517 Interest Income 5,654 11,878 - 6,000 Total Downtown Strategy Fund 311,357 140,947 117,540 72,517 Sales-Excise Tax - 193,603 160,300 266,066 Interest Income - 29 - - Transfer In - - 90,000 50,000 Total Economic Development Fund - 193,632 250,300 316,066 Grants - - - 20,000 Transfer In - - 119,100 139,100 Total Tourism Fund - - 119,100 159,100 Grants 36,957 - 1,367,079 1,515,000 LTAF II 9,662 31,667 66,132 65,000 Prop 202/Gaming Rev 78,603 30,000 - 75,000 Total Special Revenue Fund 125,222 61,667 1,433,211 1,655,000 CCEF Revenue 12,087 14,750 14,250 14,250 JCEF Revenue 2,140 2,221 - 2,100 Interest Income 196 124 300 100 Total Court Enhancement Fund 14,423 17,095 14,550 16,450 Environmental Fee - - - 540,000 Transfer In - - - 222,479 Total Environmental Fund - - - 762,479 Property Tax-Cy 3,339 4,823 4,823 5,366 Interest Income 9 5 - - Total Cottonwoods Maint District 3,348 4,828 4,823 5,366 Total Special Revenue Funds 2,469,404$ 3,513,920$ 4,020,118$ 5,297,440$ The Height of Desert Living 97 Revenue Summary Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Revenues Debt Service Funds Property Tax-Cy 998,602$ 1,029,428$ 474,000$ 2,109,477$ Interest Income 372 178 210 210 Transfer In - - 42,500 - Total Gen Oblig Bd Debt Serv 998,974 1,029,606 516,710 2,109,687 Property Tax-Cy 419,673 428,805 430,248 416,686 Interest Income 123 77 600 9 Total Eagle Mtn CFD Debt Serv 419,796 428,882 430,848 416,695 Sales-Excise Tax 611,406 645,342 619,800 665,165 Interest Income 276 107 500 100 Transfer In 403,454 421,884 193,500 - Total Munic Prop Corp Debt Serv 1,015,136 1,067,333 813,800 665,265 Total Debt Service Funds 2,433,906$ 2,525,821$ 1,761,358$ 3,191,647$ The Height of Desert Living 98 Revenue Summary Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Revenues Capital Projects Funds Sales Tax-Local 281,775$ 390,871$ 324,600$ 332,035$ Development Fees - - 200,000 - Debt Serv/Bond Proceeds - - 8,200,000 - Grants 40,001 43,449 4,314,000 1,790,000 Miscellaneous/Reimbursements 11,626 - - 154,082 Interest Income 21,140 30,814 19,800 12,000 Transfer In 108,943 421,641 2,434,921 745,686 Total Capital Projects Fund 463,485 886,775 15,493,321 3,033,803 Transfer In - - 143,772 81,715 Total Facilities Replacement Fund - - 143,772 81,715 Development Fees 1,539 3,059 - - Interest Income 207 105 100 - Total Law Enforcement Dev Fee 1,746 3,164 100 - Development Fees 4,376 9,234 4,990 26,580 Interest Income 43 25 - - Total Fire/Emergency Dev Fee 4,419 9,259 4,990 26,580 Development Fees 107,605 228,265 - - Interest Income 89 147 - - Total Streets Dev Fee 107,694 228,412 - - Development Fees 41,353 93,636 7,500 78,060 Interest Income - 1 - - Total Park/Rec Dev Fee 41,353 93,637 7,500 78,060 Development Fees (810) - - - Interest Income 5,192 11,622 - 6,000 Total Open Space Dev Fee 4,382 11,622 - 6,000 Development Fees 1,333 2,898 - - Interest Income 43 17 - - Total Library/Museum Dev Fee 1,376 2,915 - - Development Fees (928) - - - Interest Income - - - - Transfer In - 928 - - Total General Govt Dev Fee (928) 928 - - Total Capital Projects Funds 623,527$ 1,236,712$ 15,649,683$ 3,226,158$ Grand Total of All Funds 19,044,400$ 20,730,421$ 35,356,162$ 25,908,728$ The Height of Desert Living 99 See the following pages for a discussion of the major revenue types, restrictions on use, and major influences for each type. The graphs on the following pages do not represent all of the accounts combined into the above categories. The use of reserves is intended to be for funding capital projects. Revenue Summary Operating Funds Debt Service Funds Capital Projects Funds Non-Major Funds Total % of Total Revenues: Sales Tax 7,317,367$ 665,165$ 332,035$ 332,583$ 8,647,150$ 23% Property Tax - 2,526,163 - 5,366 2,531,529 7% Franchise Tax 324,310 - - - 324,310 1% Intergovernmental 4,892,167 - 1,790,000 3,967,162 10,649,329 28% Debt Service Proceeds - - - - - 0% Fines and Forfeitures 147,011 - - 16,350 163,361 0% Licenses and Permits 686,428 - 104,640 540,000 1,331,068 4% Charges for Services 151,700 - - 12,000 163,700 0% Leases and Rents 280,831 - - - 280,831 1% Investment Earnings 50,000 319 18,000 6,400 74,719 0% Other 343,669 - 981,483 417,579 1,742,731 4% Sub total 14,193,483 3,191,647 3,226,158 5,297,440 25,908,728 68% Use/(Source) of Reserves (175,462) (164,334) 11,437,948 940,393 12,038,545 32% Total Revenues 14,018,021$ 3,027,313$ 14,664,106$ 6,237,833$ 37,947,273$ 100% Note: See page 44 for a listing of the funds included in each column. FY15-16 Revenues by Type The Height of Desert Living 100 Revenue Summary State Shared Sales Tax Revenue General Fund The Height of Desert Living 101 Revenue Summary Local Sales Tax Revenue All Funds The Height of Desert Living 102 Revenue Summary State Shared Income Tax Revenue General Fund The Height of Desert Living 103 Revenue Summary Highway User Revenue Highway User Revenue Fund The Height of Desert Living 104 Revenue Summary Vehicle License Tax Revenue Highway User Revenue Fund The Height of Desert Living 105 Revenue Summary Fines and Forfeitures Revenue General Fund The Height of Desert Living 106 Revenue Summary Licensing Fee Revenue General Fund The Height of Desert Living 107 Revenue Summary Building Related Revenue General Fund The Height of Desert Living 108 Revenue Summary Charges For Services-Recreation User Fees General Fund The Height of Desert Living 109 Revenue Summary Charges For Services-Rentals General Fund The Height of Desert Living 110 Expenditure Summary Expenditure Summary The Height of Desert Living 111 Expenditures This section provides a broad overview of the expenditures included in the FY15- 16 budget. Information is presented for each fund. All Funds Expenditure Summary Total expenditures for all funds are $37,947,273 including transfers. The General Fund represents 37% of the total. HURF/Streets Fund represents 7% of the total Town budget. Special Revenue Funds represent 4% of the budget, Downtown Funds represent 2%, with Debt Service representing 8%, and Capital Projects rep- resenting 38%. With the introduction of program budgeting, all expenditures are categorized by line item or program. A summary of all programs and proposed costs is shown on the next pages. Expenditure Summary General Fund 37% HURF 7% Downtown Strategy 1%Downtown Economic Dev 1% Special Revenue 4% Environmental 2% GO Debt Service 6% Eagle Mtn CFD 1% MPC Debt Service 1% Capital Projects 38% TOWN OF FOUNTAIN HILLS EXPENDITURES BY FUND Total All Funds = $37.9M The Height of Desert Living 112 Expenditure Summary Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures by Fund and Program Operating Funds Accounting 51,450$ 38,113$ 51,346$ 116,656$ Administration 2,182,194 1,699,275 1,843,998 1,618,905 Amenities 218,515 190,310 239,748 327,975 Animal Control 37,880 37,705 39,825 40,320 Art & Culture 7,767 48,127 42,021 41,453 Attorney Services 236,759 205,137 232,430 293,454 Audit Services 65,925 68,946 68,279 97,370 Boards & Commissions 43,473 56,217 60,627 48,691 Budget 39,636 56,545 45,514 52,601 Building Inspection 209,033 234,543 252,190 240,052 Building Maintenance 567,569 593,143 726,442 657,174 Capital Improvement Prog 87,949 89,718 96,002 93,274 Civil Cases 40,347 31,909 30,999 31,505 Code Compliance 91,185 93,627 104,546 102,479 Community Events 99,135 94,842 109,330 114,580 Criminal Cases 75,831 51,224 48,996 48,866 Current Planning 94,363 97,300 106,782 107,623 Customer Service 31,974 32,151 31,166 17,762 Elections 29,979 57,432 58,917 34,840 Emergency Medical 1,377,727 1,420,228 1,468,591 1,513,136 Engineering 124,254 136,475 146,313 197,654 Environmental Service 29,398 32,611 35,214 30,747 Event Planning 54,013 61,195 60,394 57,862 Field Prep/Maint 152,826 170,384 187,281 181,643 Fire Projects 1,550,938 1,624,954 1,628,240 1,661,464 Fountain 188,860 223,119 223,665 220,871 Home Delivered Meals 74,521 60,983 65,266 73,522 Incarceration/Transport 66,434 56,302 67,500 67,500 Juvenile 15,467 8,691 8,292 8,286 Landscape Maintenance 176,540 162,852 228,117 236,488 Legislation 42,081 38,488 48,183 46,655 Licensing 35,877 45,436 38,702 47,777 Long Range Planning 25,972 26,790 29,315 29,278 Mapping & Graphics 86,156 72,239 76,812 70,565 Network Administration 193,367 145,728 151,955 159,391 Open Space 31,762 31,494 39,581 29,058 Operations 88,148 115,620 137,406 116,568 Patrol 2,762,382 2,946,797 3,249,300 3,554,666 Payroll 15,255 16,291 22,060 23,668 Permitting 108,205 114,359 122,699 126,218 Public Defender 2,750 3,750 6,300 4,800 Prosecutor 110,000 91,667 90,000 90,000 Purchasing 17,157 28,341 41,180 47,247 Records Management 16,223 15,550 16,735 16,206 Recruitment 7,405 21,110 32,575 29,652 Risk Management 254,571 243,193 281,456 276,779 Senior Memberships 80,550 86,956 99,108 105,841 Social/Community Services 386,637 129,103 140,772 115,197 Support 45,881 54,487 41,974 42,451 Special Events 27,364 27,073 25,864 26,769 Special Interest Programs 26,889 24,407 41,725 39,850 Sports Activities 56,901 55,629 78,519 73,851 Stormwater Management 193,225 205,650 255,405 148,939 Strategic Planning 21,330 22,040 21,848 57,259 Training & Development 3,315 4,389 7,000 18,000 Treasury 44,091 41,053 46,808 42,902 Video Services 20,593 17,188 10,529 13,233 Volunteers 55,471 44,024 69,565 75,435 Web Site 15,139 10,948 38,393 49,927 Youth & Teen Programs 39,001 94,771 89,982 90,531 Total General Fund 12,835,640 12,508,629 13,659,782 13,903,466 The Height of Desert Living 113 Expenditure Summary Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures by Fund and Program Art & Culture 3,680 1,234 15,000 15,000 Total Public Art Fund 3,680 1,234 15,000 15,000 Operational Support 63,186 64,560 72,394 68,555 Vehicle Replacement 122,763 684,672 17,752 31,000 Total Internal Service Funds 185,949 749,232 90,146 99,555 Total Operating Funds 13,025,269$ 13,259,095$ 13,764,928$ 14,018,021$ Special Revenue Funds Administration 140,481$ 336,496$ 170,717$ 220,860$ Adopt A Street 3,164 3,585 4,804 4,227 Legal Services 25,696 25,698 24,000 32,136 Open Space 263,788 241,291 275,863 350,309 Pavement Management 1,225,433 2,205,886 1,493,250 1,761,276 Street Signs 75,621 82,757 86,798 90,003 Street Sweeping 133,990 74,772 92,563 - Traffic Signals 106,317 103,333 152,034 278,145 Vehicle Maintenance 74,934 72,492 87,175 106,070 Total Highway User Revenue Fund 2,049,424 3,146,310 2,387,204 2,843,026 Administration 176,322 272,730 1,879,079 557,886 Total Downtown Strategy Fund 176,322 272,730 1,879,079 557,886 Administration - 147,581 245,841 321,101 Total Economic Development Fund - 147,581 245,841 321,101 Administration - - 126,275 136,921 Total Tourism Fund - - 126,275 136,921 Grants Admin 125,222 61,667 1,289,439 1,655,000 Total Special Revenue Fund 125,222 61,667 1,289,439 1,655,000 Administration - - 30,000 30,000 Equipment Replacement 11,300 3,894 50,615 50,615 Total Court Enhancement Fund 11,300 3,894 80,615 80,615 Administration - - - 639,241 Total Environmental Fund - - - 639,241 Cottonwoods Maintenance District 11,033 3,363 3,600 4,043 Total Cottonwoods Maint District 11,033 3,363 3,600 4,043 Total Special Revenue Funds 2,373,301$ 3,635,545$ 6,012,053$ 6,237,833$ Debt Service Funds Gen Oblig Bd Debt Service 1,001,062$ 1,014,000$ 472,100$ 2,094,722$ Eagle Mtn CFD Debt Service 421,193 425,313 423,035 411,851 Munic Prop Corp Debt Service 1,089,175 1,108,910 1,113,200 520,740 Total Debt Service Funds 2,511,430$ 2,548,223$ 2,008,335$ 3,027,313$ The Height of Desert Living 114 Expenditure Summary Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures by Fund and Program Capital Projects Funds Administration 2,805$ 1,650$ 190,080$ 142,885$ Downtown Development 145,306 515,983 1,865,000 200,000 Fire Projects 63,115 433,826 2,630,000 3,650,000 General Govt Projects 28,106 220,714 100,000 - Library/Museum Project 38,000 - - - Park Development 93,978 92,712 1,717,000 1,130,000 Pavement Management 391,900 1,414,200 13,618,000 6,565,000 Stormwater Management 7,166 51,814 1,690,000 2,195,000 Traffic Signals - 13,979 400,000 380,000 Total Capital Projects Fund 770,376 2,744,878 22,210,080 14,262,885 Administration - - 143,772 130,000 Total Facilities Replacement Fund - - 143,772 130,000 Law Enforcement Dev Fee 951 2,306 203,000 203,484 Fire/Emergency Dev Fee 951 2,306 47,000 67,202 Streets Dev Fee 4,315 11,813 407,921 - Park/Rec Dev Fee 3,795 9,217 - - Open Space Dev Fee 4,470 9,769 - 535 Library/Museum Dev Fee 951 2,306 42,500 - General Govt Dev Fee - - - - Total Development Fee Funds 15,433 37,717 700,421 271,221 Total Capital Projects Funds 785,809$ 2,782,595$ 23,054,273$ 14,664,106$ Grand Total of All Funds 18,695,809$ 22,225,458$ 44,839,589$ 37,947,273$ The Height of Desert Living 115 Expenditure Summary Department Division Proposed Budget General Fund Operations Mayor & Council Mayor & Council 80,084$ Municipal Court Municipal Court 277,107 Administration Town Manager 592,150 Town Clerk 130,490 Human Resources/Risk Management 401,120 Finance 508,221 Information Technology 275,975 Legal Services 388,254 Total Administration 2,296,210 Development Services Engineering 505,793 Facilities 752,761 Planning 167,648 Code Compliance 102,479 Mapping & Graphics 70,565 Building Safety 204,478 Total Development Services 1,803,724 Community Services Recreation 614,267 Community Center 227,823 Senior Services 231,846 Parks-Fountain Park 442,267 Parks-Golden Eagle Park 374,238 Parks-Desert Vista Park 113,291 Parks-Four Peaks Park 140,963 Parks-Open Space/Trails 29,058 Parks-Avenue of the Fountains Plaza 86,821 Total Community Services 2,260,574 Law Enforcement Law Enforcement 3,683,970 Fire & Emergency Medical Fire & Emergency Medical 3,501,797 Total General Fund Operations 13,903,466 Special Revenue Fund Operations Development Services Streets/HURF 2,843,026 Administration Downtown Strategy Fund 557,886 Administration Economic Development Fund 321,101 Administration Tourism Fund 136,921 Development Services Environmental Fund 639,241 Total Special Revenue Fund Operations 4,498,175 Total of Above Expenditures 18,401,641$ FY15-16 Expenditures by Department and Division The Height of Desert Living 116 Expenditure Limitation Each year, the Economic Estimates Commission of the State of Arizona develops expenditure limits for local governments in Arizona based on a formula using 1979-80 expenses adjusted for inflation and population growth. Cities and towns are required to stay within the limits or incur a penalty (reduction in State Shared revenues). The FY15-16 expenditure limitation for the Town of Fountain Hills is $26,804,069 which is a 2.7% increase from the previous year. The limit applies to FY15-16 ex- penditures of the Town (all funds) but allows for certain exemptions and deduc- tions. For example, bond proceeds, debt service payments, grant expenditures, and HURF and are not included when determining compliance with the expenditure limitation. However, development fee and capital project expenditures are subject to the limitation. The table below is an estimate of the Town’s expenditure limita- tion, deductions and exclusions and final spending authority. Expenditure Summary Total Expenditures 36,706,292$ Exclusions (Subtractions) from Revenues: Bond Proceeds Carried Forward 5,000,000 Bond Proceeds - Debt Service Payments 3,031,356 Dividends, Interest, Gains 74,719 Grants 3,325,000 Received from State 140,000 Quasi-External interfund Transactions 8,460 Savings Reserved for Capital Purchase (voter approved)- Highway User Revenues Excess 1979-80 1,909,188 Contracts with Other Political Subdivisions - Refunds, Reimbursements - Voter Approved Exclusions - Prior Years Carry Forward - Total Exclusions 13,488,723 Expenditures subject to limitation 23,217,569 Expenditure Limitation 26,804,069 Under/(Over) Limitation 3,586,500$ EXPENDITURE LIMITATION ANALYSIS (Estimated) The Height of Desert Living 117 Budget Process & Schedule Budget Process & Schedule The Height of Desert Living 118 Budget Process Planning Process A number of planning processes are in place to guide the Town’s decision making. Many of these processes allow for direct citizen input through public hearings, community meetings or participation in Council-appointed committees. The Town’s planning processes include: Planning Process Description Town Vision, Mission, Goals and Values Sets the overall tone of the organization and guides employees in managing the daily operations of the Town. General Plan A guide designed to encourage the most appropriate use of land and resources within the Town consistent with the interest of the citizens. The General Plan sets forth goals, objectives, policies and implementation techniques that will guide the development activity within the Town and promote, preserve and protect the health, safety, and general welfare of its citizens. Capital Improvement Program A five year guide to assist in long range planning for the Town’s capital needs. Details of the adopted Capital Improvement Plan are found beginning on page 286. Fiscal Policy Guidelines Policies guiding the financial management of the Town of Fountain Hills are approved by the Town Council to ensure a fiscally sound government. The adoption of and compliance with these policies is an important factor in Rating Agency reviews. A summary of the Town’s policies can be found beginning on page 50. Annual Budget Process Town staff develops a recommended budget. Many of the decisions included in that recommendation are driven by processes noted above. A summary of the Town’s budget process can be found on the following pages. Five Year Financial Plan A five year financial forecast is developed annually as a tool to anticipate potential budget imbalances. The current plan can be found on page 16. The Height of Desert Living 119 Mission of the Budget Process Communication and involvement with citizens and other stakeholders is stressed. The broad nature of the budget mission allows issues to be addressed that have limited the success of budgeting in the past. Apathy is a serious illness of govern- ment; it is in the best interests of government to have involved stakeholders. The term stakeholder refers to anyone affected by or who has a stake in govern- ment. This term stakeholder includes, but is not limited to, citizens, customers, elected officials, management, employees and their representatives, businesses, vendors, other governments, and the media. It is vital that the budget processes include diverse stakeholders. Each year, the Town of Fountain Hills budget is developed from the Town Council’s priorities by the Finance Division with the individual Departments and the Town Manager. Meetings with each Department, the Town Manager and the Finance Di- vision are held during the month of March. After these meetings are completed, a proposed Town-wide balanced budget is prepared for submittal to the full Town Council and public in April/May. Recommended Budget Practices The Town of Fountain Hills budget process is designed to meet citizens’ needs for information and input; decision makers’ needs for information and advice from citi- zens on their desired blend of services; and the time line set by the State of Ari- zona through the Arizona Budget Law. The Town of Fountain Hills budget process incorporates the recommended prac- tices promulgated by the National Advisory Council on State and Local Budgeting (NACSLB) and the Government Finance Officers Association (GFOA). Concurrently, Town staff apply diligent effort into improving the processes, decisions and out- comes with each new budget year. The NACSLB’s practices encourage govern- ments to consider the long-term consequences of actions to ensure that impacts of budget decisions are understood over a multi-year planning horizon and to assess whether program and service levels can be sustained. Budget Definition All cities and towns in Arizona are required to adopt an annual budget. State law dictates that fiscal years begin on July 1 and end on June 30. Certain parts of the budget document, such as summaries of revenues and expenditures showing two years of spending history, are required by State law. Budget Process The Height of Desert Living 120 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 financial and operating plan that allocates resources on the basis of identified goals. A good budget process moves beyond the traditional concept of line-item expenditure control, providing incentives and flexibility to managers that can lead to improved program efficiency and effectiveness. Principles and Elements of the Budget Process The budget process consists of four broad principles that stem from the definition and mission previously described. These principles are as follows: 1. A government should have broad goals that provide overall direction for the government and serve as a basis for decision making. 2. A government should have specific policies, plans, programs and man- agement strategies to define how it will achieve its long-term goals. 3. A financial plan and budget that moves toward town achievement of goals, within the constraints of available resources, should be prepared and adopted. 4. Program and financial performance should be continually evaluated, and ad- justments made, to encourage progress toward achieving goals. These principles encompass many functions that spread across a governmental or- ganization. They reflect the fact that development of a balanced budget is a politi- cal and managerial process that also has financial and technical dimensions. Each of the principles of the budget process incorporates components or elements that represent achievable results. These elements help translate the guiding principles into action components. Individual budgetary practices are derived from these ele- ments. The principles and elements provide a structure to categorize budgetary practices. The Town of Fountain Hills has broad goals that provide overall direction for the government and serves as a basis for decision-making.  Assess community needs, priorities, challenges and opportunities  Identify opportunities and challenges for governmental services, capital as- sets, and management  Develop and disseminate broad goals Budget Process The Height of Desert Living 121  Develop approaches to achieve goals – a government should have specific policies, plans, programs, and management strategies to define how it will achieve its long-term goals  Adopt financial policies  Develop programmatic, operating, and capital policies and plans  Develop programs and services that are consistent with policies and plans  Develop management strategies  Develop a budget consistent with approaches to achieve goals – a financial plan and budget that moves toward achievement of goals, within the con- straints of available resources, should be prepared and adopted  Develop a process for preparing and adopting a budget  Develop and evaluate financial options  Make choices necessary to adopt a budget  Evaluate performance and make adjustments – program and financial per- formance should be continually evaluated, and adjustments made, to en- courage progress toward achieving goals  Monitor, measure, and evaluate performance  Make adjustments as needed When does the “budget season” start? The budget process typically begins in January when the Finance Division begins to review current levels of service, Council goals and objectives as identified at the annual Council retreat, proposed capital improvements, and financial forecasts. In reality, the budget process for the Town is actually an ongoing process. Throughout the fiscal year, citizens and staff submit suggestions for new services, regulations, funding sources, and improved service delivery, as well as concerns to the Town Council and Commissions for discussion, study, and/or implementation. Advisory Boards and Commissions develop plans for new or enhanced programs to be included in the following year’s budget proposal. Implementing, Monitoring, and Amending the Budget A budget is an annual planning tool - it identifies the Town’s work plan and matches the financial, material, and human resources available with the require- ments to complete the work plan. The budget includes information about the or- ganization and identifies the Council policy that directed the budget preparation. Although a budget is often discussed as a financial document, the financial portion means very little without the policy and administrative information that explains what the organization intends to do with the financial resources. In July, the Town staff begins the process of implementing the newly adopted budget and is accountable for budgetary control throughout the fiscal year. Reve- nue and expenditure patterns are examined, compared to budget plans, and cor- rective action, if necessary, is taken during the fiscal year. Town management has access to a monthly budget and activity report; the Town Council is provided a Budget Process The Height of Desert Living 122 summary budget report at the end of each quarter disclosing actual revenue, ex- penditure, and fund balance performance as compared to the budget. The Town of Fountain Hills budget is adopted at a Department level and the Capi- tal Improvement Program is adopted at a project level. Control of each legally adopted annual budget is at the Department level; the Town Manager may, at any time, transfer any unencumbered appropriation balance or portion thereof be- tween general classifications of expenditure (line items) within a Department. The items are reduced by a like amount. At the request of the Town Manager, the Council may transfer any unencumbered appropriation balance or portion thereof between one Department to another. Pursuant to Arizona Revised Statutes, “No expenditure shall be made for a purpose not included in such budget...”. Thus, a contingency line item is included within the General Fund to accommodate most unplanned expenditures. The other option in amending the budget, according to State law, is for the Council to declare an emergency and then transfer the monies from one line item or Department to an- other. In essence, any approved Council transfers do amend the budget although the budget is never reprinted. All transfers are reflected on the following year’s le- gal schedules as required by the Auditor General’s Office. What funds are included in this budget? The accounts of the Town are organized on the basis of funds, each of which is considered a separate accounting entity. Government resources are allocated to and accounted for in individual funds based on the purposes for which they are to be spent and the means by which spending activities are controlled. The Town of Fountain Hills appropriates all funds in its budget process:  General Fund – revenues and expenditures to carry out basic governmental activities such as police and fire, recreation, planning, legal services, admin- istrative services, etc. (unrestricted).  Special Revenue Funds – revenues derived from specific taxes or other ear- marked revenue sources, usually required by statute or ordinance to finance particular activities. Highway User Revenue Fund (HURF), grants, and the Excise Tax Funds are examples of special revenue funds.  Debt Service Funds – established to account for the accumulation of re- sources for, and the payment of, general long-term debt principal and inter- est. Municipal Property Corporation (MPC) and Community Facilities District (CFD) funds are included within the debt service funds.  Capital Projects Funds – to account for the purchase or construction of ma- jor capital facilities, heavy equipment, park improvements and major road improvements. The Capital Projects Fund revenues are derived from excess General Fund revenues and 50% of the construction related local sales tax. Budget Process The Height of Desert Living 123 When can a citizen have input into the budget process? Town staff welcomes comments and suggestions throughout the year. The first op- portunity for the Town Council to contribute to the budget is during the annual goal setting retreat which is typically held around the beginning of the calendar year. The proposed budget is presented to the public and Town Council in April/ May at which time a public hearing is held to receive input. This hearing is the op- portunity to increase the budget for the next fiscal year before the maximum spending amount is established. Once the maximum spending amount is adopted as the tentative budget, line items can only be exchanged or decreased prior to the budget’s final adoption. Budget Process The Height of Desert Living 124 Budget Schedule Budget Schedule FY15-16 Budget Schedule FY15-16 FINAL Mon, December 1, 2014 5 year Revenue Forecast due to Town Manager Tues, December 30, 2014 Preliminary operating budgets entered into MUNIS; Staffing Requirements due to Finance Thu, January 29, 2015 Council Retreat Session - Priorities for FY15-16; Council receives preliminary CIP Budget & Strategic Plan Review Thu, February 5, 2015 Department/Division templates due to Finance for inclusion in budget book Thu, February 12, 2015 Final operating budgets entered into MUNIS Mon-Thu, February 23 - 26, 2015 Department presentations due to Town Manager Thu, March 5, 2015 Final revenue projections entered into MUNIS Tues, March 10, 2015 Council Special Session @ 5:30 PM – Consideration of projects listed in the CIP Mon, March 30, 2015 Staff to publish fee and tax levy notice on website for legal compliance Mon, April 6, 2015 Council receives proposed budget; the proposed budget is posted online & the Resolution exhibit schedules are prepared by Finance for Legal Thu, April 16, 2015 Public Outreach/Open House held prior to the Council meeting (6:00 – 6:30 PM) Tue, April 21, 2015 Council Budget Special Session @ 5:30 PM Wed, April 22, 2015 Council Budget Special Session (if needed) @ 5:30 PM Thu, May 7, 2015 Town, CMD & EMCFD Meetings - Adoption of Tentative Budgets Thu, June 4, 2015 Town, CMD & EMCFD Meetings – Adoption of Final Budgets Thu, June 18, 2015 Town, CMD & EMCFD Meetings - Adoption of Tax Levy The Height of Desert Living 125 OPERATING BUDGETS MAYOR & TOWN COUNCIL MUNICIPAL COURT ADMINISTRATION DEVELOPMENT SERVICES COMMUNITY SERVICES LAW ENFORCEMENT FIRE & EMERGENCY MEDICAL Operating Budgets The Height of Desert Living 126 Operating Budgets Organization Chart Department Directors Town Manager Ken Buchanan Finance Director Craig Rudolphy Presiding Judge Robert Melton Community Services Director Mark Mayer Development Services Director Paul Mood Fire Chief Chief Randy Roberts, Rural/Metro Corporation District Commander Captain David Letourneau, Maricopa County Sheriff’s Office Town Prosecutor Mark Iacovino The Law Office of Mark Iacovino Town Attorney Andrew McGuire, Gust Rosenfeld, P.L.C. Development Services Citizens of Fountain Hills Presiding Judge Town of Fountain Hills Organization Engineering/GIS Streets/ Fleet Recreation/Tourism Community ServicesFire / EMS Administration Law Enforcement Town Manager Town Attorney Community Center Planning/ Code Enforcement Building Safety Facilities Finance/I.T. Town Clerk Administrative Services Senior Services Parks Executive Assistant Town Prosecutor Economic Development Appointed by Council Contracted Volunteer Program Mayor and Town Council The Height of Desert Living 127 Mayor & Town Council Operating Budgets Mayor & Town Council The Height of Desert Living 128 MAYOR & TOWN COUNCIL Mission Statement The Mayor & Town Council are charged with serving the best interests of the com- munity by providing for its safety and well-being; respecting its special, small- town character and quality of life; providing superior public services; sustaining the public trust through open and responsive government; and maintaining the stewardship and preservation of its financial and natural resources. FRONT ROW: Councilmember Cassie Hansen, Mayor Linda M. Kavanagh, Council- member Cecil A. Yates BACK ROW: Councilmember Alan Magazine, Councilmember Henry Leger, Vice Mayor Dennis Brown, Councilmember Nick DePorter Operating Budgets Mayor & Town Council The Height of Desert Living 129 Department Overview The Town Council is comprised of the Mayor and six Councilmembers, all of whom are elected at large to serve the citizens of the Town of Fountain Hills. The term of office for the Mayor is two years, and Councilmembers serve overlapping terms of four years. The corporate powers of the Town are vested in the Council and are exercised only as directed or authorized by law via ordinance, resolution, order or motion. The Council appropriates funds and provides policy direction to Town staff. The Council appoints a Town Manager, who is responsible for the day-to-day ad- ministration of the Town. The Council also appoints the Presiding Judge, Town At- torney, and Town Prosecutor. Operating Budgets Mayor & Town Council Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration $ 76,004 $ 76,799 $ 80,318 $ 80,084 Total $ 76,004 $ 76,799 $ 80,318 $ 80,084 Expenditures by Program Administration 100% Use of Funds -Mayor & Town Council -By Program Where does the money go? Total Proposed Budget = $80,084 The Height of Desert Living 130 Operating Budgets Mayor & Town Council Operational Priorities for FY15-16  Pavement Management Program  Economic Development Plan  Fire Station #2 Relocation  Environmental Fee  Saguaro Boulevard Project  Solid Waste Services Negotiations/RFP  Rural/Metro Contract Negotiations Wages 75% Employment Taxes 5%Benefits 7% Education and Training 7% Contractual Services 2% Supplies 1% Internal Service 3% Use of Funds -Mayor & Town Council -By Category Where does the money go? Total Proposed Budget = $80,084 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages $ 59,753 $ 60,144 59,703$ 59,703$ Employment Taxes 4,812 4,386 4,269 3,730 Benefits 5,492 5,370 5,528 5,687 Dues and Memberships 650 360 360 360 Education and Training 3,059 2,491 900 5,634 Maintenance and Repair 219 246 - - Contractual Services 70 - 1,990 1,740 Supplies 342 1,396 5,493 1,200 Equipment/Improvement - 127 - - Internal Service 1,607 2,279 2,075 2,030 Total $ 76,004 $ 76,799 $ 80,318 $ 80,084 Expenditures by Category The Height of Desert Living 131 STRATEGIC PLAN GOALS FOR FY15-16 From the Values listed in the Strategic Plan 2010, Council identified the following Strategic Directions as Goals for FY15-16. Civility C 3 Genuinely solicit and consider public and stakeholder feedback as part of the decision-making process. Maintain and Improve Community Infrastructure I 2 Lower the reliance on State revenues by developing a locally controlled, reliable funding source for infrastructure maintenance. I 6 Coordinate closely with downtown development efforts to ensure adequate infrastructure is planned and amenities identified and programmed. Economic Vitality EV 3 Promote a mixed use core where residents can live, work, learn and play in an urban village setting, as depicted in the Downtown Area Specific Plan (Downtown Vision Master Plan). EV 4 Promote retention, expansion and relocation of quality businesses. EV 6 Identify a slate of economic development tools and strategies (including tax incentives, fee abatements, etc.) to stimulate economic growth. Civic Responsibility CR 4 Implement a comprehensive communications plan to encourage in- formed citizen participation in civic life. CR 6 Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements. CR 7 Communicate the role of local government and clearly define the trade- offs between service levels and amenities and the associated costs so resi- dents can make informed choices. Operating Budgets Mayor & Town Council The Height of Desert Living 132 Operating Budgets Mayor & Town Council Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 59,752$ 27,144$ 23,703$ 23,703$ Salaries-Part Time - 33,000 36,000 36,000 FICA 2,232 2,251 2,232 2,232 Medicare 854 863 866 866 Workers Compensation 672 548 332 234 Unemployment Insurance 1,054 724 839 398 Group Health Insurance 2,588 2,438 2,583 2,738 Group Dental Insurance 154 152 157 153 Group Vision Insurance 23 23 23 23 Disability Insurance 51 66 83 87 Retirement 2,607 2,617 2,607 2,607 Life Insurance 70 74 75 79 Dues, Subscript & Publicat 650 360 360 360 Meetings & Conferences 3,060 2,491 900 5,634 Sign Repair & Replacement 219 246 - - Printing Expense 70 - 490 240 Community Contracts/Events - - 1,500 1,500 Office Supplies 342 1,055 100 100 Food & Beverage Supplies - 341 250 250 Program Materials - - 5,143 850 Peripherals - 127 - - ISF-Copier Charges 83 199 100 200 ISF-Mail Service Charges 12 36 25 30 ISF-Telecom Charges 1,511 2,044 1,950 1,800 Total Mayor & Council 76,004$ 76,799$ 80,318$ 80,084$ FY15-16 Proposed Budget Summary of Expenditures Mayor & Council The Height of Desert Living 133 Operating Budgets Mayor & Town Council The Height of Desert Living 134 Municipal Court Operating Budgets Municipal Court The Height of Desert Living 135 Operating Budgets Municipal Court Presiding Judge (.63) Court ClerkSenior Court Clerk MUNICIPAL COURT Court Administrator - *Part time - Appointed by Council Full Time The Height of Desert Living 136 MUNICIPAL COURT Mission Statement The Fountain Hills Municipal Court is committed to professionally serving the citi- zens of Fountain Hills by administering justice in a fair, efficient and respectful manner, so as to enhance public trust and community confidence in our court sys- tem. Department Overview The Fountain Hills Municipal Court is the judicial branch of the Fountain Hills gov- ernment. Pursuant to State law and the Town Code, decisions regarding the over- all function of the Court are the sole responsibility of the Presiding Judge, who also has exclusive supervisory authority over all court personnel. The Court has juris- diction over civil traffic, criminal traffic and criminal misdemeanor offenses and violations of our Town Code and ordinances. The Court also has authority over specified juvenile offenses. In addition, the Presiding Judge has authority to issue arrest/search warrants, civil orders of protection and injunctions against harass- ment. As part of the Arizona State Court System, the Fountain Hills Municipal Court is subject to the authority and administrative supervision of the Arizona Su- preme 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 adminis- trative rules, including those relating to crimes and criminal procedure, victims’ rights, record keeping, ADA, minimum accounting standards and judicial ethics. Operating Budgets Municipal Court Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration $ 242,308 $ 200,666 $ 186,878 $ 188,450 Civil Cases 40,346 31,909 30,999 31,505 Criminal Cases 75,831 51,224 48,996 48,866 Juvenile 15,467 8,691 8,292 8,286 Total $ 373,952 $ 292,490 $ 275,165 $ 277,107 Expenditures by Program Administration 68% Civil Cases 11% Criminal Cases 18% Juvenile 3% Use of Funds -Municipal Court -By Program Where does the money go? Total Proposed Budget = $277,107 The Height of Desert Living 137 Operating Budgets Municipal Court Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 281,915$ 222,774$ 197,340$ 200,111$ Employment Taxes 5,406 5,406 6,896 6,480 Benefits 67,108 35,705 39,666 38,470 Dues and Memberships 4,116 4,323 4,441 5,001 Education and Training 25 1,288 2,100 4,600 Maintenance and Repair 469 478 320 800 Contractual Services 8,177 14,293 17,070 14,090 Supplies 2,266 3,041 3,800 3,800 Equipment 427 1,234 - - Internal Service 4,043 3,948 3,532 3,755 Total 373,952$ 292,490$ 275,165$ 277,107$ Expenditures by Category Wages 73% Employment Taxes 2% Benefits 14%Dues and Memberships 2% Contractual Services 5% Supplies 1% Internal Service 1% Use of Funds -Municipal Court -By Category Where does the money go? Total Proposed Budget = $277,107 The Height of Desert Living 138 FY14-15 Department Accomplishments Operating Budgets Municipal Court Initiative Strategic Value Complied with recognized Supreme Court/AOC guidelines for timely case processing, manage- ment and finances. CR1-Foster an environment of accessible, re- sponsive governance. Continued the Fountain Hills Community Teen Court which includes students from Fountain Hills and the surrounding communities through a partnership with Fountain Hills High School and Juvenile Court of Maricopa County. CR4-Implement a comprehensive communica- tions plan to encourage informed citizen partici- pation in civic life and CR7-Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make informed choices Continued community outreach through inform- ing the public and Fountain Hills High School about Teen Court and the justice system. CR4-Implement a comprehensive communica- tions plan to encourage informed citizen partici- pation in civic life and CR7-Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make informed choices. Successfully hired a new Presiding Judge. CR3-Foster a culture of public service and vol- unteerism, CR6-Evaluate customer satisfaction with Town services on a regular basis and im- plement appropriate service improvements and CR7-Communicate the role of local government and clearly define the trade-offs between ser- vice levels and amenities and the associated costs so residents can make informed choices. Court staff completed all training required by the Supreme Court. CR7-Communicate the role of local government and clearly define the trade-offs between ser- vice levels and amenities and the associated costs so residents can make informed choices. Successfully implemented e-citation from law enforcement. CR3-Foster a culture of public service and vol- unteerism and CR6-Evaluate customer satisfac- tion with Town services on a regular basis and implement appropriate service improvements . Transitioned all court computers to new Su- preme Court/AOC computers. CR6-Evaluate customer satisfaction with Town services on a regular basis and implement ap- propriate service improvements. Implemented disconnected scanning to improve electronic document management in preparation to transition to a paperless court. CR6-Evaluate customer satisfaction with Town services on a regular basis and implement ap- propriate service improvements. The Height of Desert Living 139 Operating Budgets Municipal Court FY15-16 Objectives Initiative Strategic Value Estimated Cost/ Funding Source Provide all court and judicial ser- vices as mandated by the Constitu- tion, statutes and ordinances as fairly, effectively and efficiently as possible. CR6-Evaluate customer satisfac- tion with Town services on a regu- lar basis and implement appropri- ate service improvements and CR7-Communicate the role of lo- cal government and clearly define the trade-offs between service levels and amenities and the asso- ciated costs so residents can make informed choices. $0 Provide community outreach through informing the public and Fountain Hills High School about Teen Court and the justice system. CR4-Implement a comprehensive communications plan to encour- age informed citizen participation in civic life and CR7-Communicate the role of local government and clearly define the trade-offs be- tween service levels and amenities and the associated costs so resi- dents can make informed choices. $0 Effectively and efficiently monitor and enforce timely compliance with Court ordered sentencing and di- version programs while holding de- fendants accountable for their ac- tions and obligations. CR3-Foster a culture of public ser- vice and volunteerism and CR6- Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements and CR7- Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make in- formed choices. $0 Transition to the new case manage- ment system provided by the Ari- zona Supreme Court to provide bet- ter access to justice. CR3-Foster a culture of public ser- vice and volunteerism and CR6- Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements. $0 Eliminate paper files by transition- ing to disconnected scanning of ac- tive case records to improve case processing. CR3-Foster a culture of public ser- vice and volunteerism and CR6- Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements. $0 The Height of Desert Living 140 Activities/Results Performance Measures Operating Budgets Municipal Court FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Cases Filed 1,740 1,649 1,800 2,000 Cases Terminated 2,008 1,875 2,000 2,200 Hearings/Trials Held 703 1,665 1,700 1,900 The Height of Desert Living 141 Operating Budgets Municipal Court Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 281,914$ 207,049$ 197,340$ 156,844$ Salaries-Part Time - 15,719 - 43,267 Overtime - 6 - - FICA - 975 2,620 2,617 Medicare 3,997 3,147 2,859 2,885 Workers Compensation 609 650 1,004 712 Unemployment Insurance 800 635 413 266 Group Health Insurance 31,699 18,463 19,616 18,217 Group Dental Insurance 2,781 2,134 1,822 1,720 Group Vision Insurance 243 198 193 193 Disability Insurance 640 560 542 577 Retirement 31,011 13,776 17,013 17,253 Life Insurance 735 572 480 510 License/Filing Fees 10 - - - Dues, Subscript & Publicat 4,107 4,323 4,441 5,001 Training/Cont Ed 25 375 700 - Meetings & Conferences - 913 1,400 4,600 Office Equip Maint/ Repair 469 478 320 800 Auditing Expense - - 2,500 - Professional Fees 30 526 150 150 Legal Fees 125 6,800 2,000 2,000 Rentals & Leases - - 480 - Printing Expense 2,076 612 2,000 2,000 Advertising/Signage - - 150 150 Intergovt Agreements 4,502 4,501 7,600 7,600 Bank/Merc Acct Fees 1,443 1,854 1,950 1,950 ActiveNet Fees - - 240 240 Office Supplies 1,498 1,861 3,300 3,300 Cleaning/Janitorial Supplies - 75 - - Safety Supplies - 26 - - Food & Beverage Supplies 768 471 500 500 Uniforms - 609 - - Hardware - 1,234 - - Peripherals 317 - - - Furniture/Appliances 110 - - - ISF-Copier Charges 2 4 32 5 ISF-Mail Service Charges 1,008 1,327 1,200 1,200 ISF-Motor Pool Charges 279 403 250 250 ISF-Telecom Charges 2,754 2,214 2,050 2,300 Total Municipal Court 373,952$ 292,490$ 275,165$ 277,107$ FY15-16 Proposed Budget Summary of Expenditures Municipal Court The Height of Desert Living 142 Administration Operating Budgets Administration The Height of Desert Living 143 Operating Budgets Administration Note: Numbers in parentheses represent full-time equivalents (FTE). The Height of Desert Living 144 ADMINISTRATION Mission Statement The Administration Department is dedicated to serving the citizens of Fountain Hills by providing administrative direction and support to the Town’s Departments. Administration provides accurate and current information on Council legislation and administrative actions; provides for the delivery of comprehensive financial services to internal and external customers; provides support to Town staff; reaches out to political leaders and geographical neighbors to continue to grow re- lationships in the best interests of the Town; and enhances the Town’s economic base through business attraction, retention and business vitality activities. Department Overview The Administration Department is made up of seven (7) Divisions: Town Manager, Town Clerk, Human Resources/Risk Management, Finance, Information Technol- ogy, Economic Development, and Legal Services. The Town Manager provides di- rect supervision over the Town Clerk, Human Resources/Risk Management, Fi- nance, and Economic Development. The Town Manager also administers the budget for Legal Services. The Finance Director is responsible for Finance and In- formation Technology. Operating Budgets Administration Division FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Town Manager 1,207,682$ 577,643$ 499,893$ 592,150$ Information Technology 309,022 253,853 253,380 275,975 Town Clerk 117,554 141,316 159,247 130,490 Human Resources/Risk Mgmt.401,131 321,961 400,557 401,120 Finance 321,485 362,897 362,738 508,221 Economic Development 14,223 - 90,000 - Legal Services 349,509 300,554 328,730 388,254 Total 2,720,606$ 1,958,224$ 2,094,545$ 2,296,210$ Expenditures by Division Variance Explanations: Finance: Amount was provided to the new Environmental Fund to cover the initial cost of implementing an annual environmental fee. Economic Development: For FY15-16, funding was moved out of this Division and relocated in the Town Manager’s budget in order to consolidate Economic Develop- ment into its own fund. The Height of Desert Living 145 Variance Explanations: Accounting: Due to the creation of the Environmental Fund, the Finance Division had to transfer the initial funding for the billing costs. Operating Budgets Administration Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Accounting 51,450$ 38,113$ 51,346$ 116,656$ Administration 1,072,982 625,601 611,385 609,461 Attorney Services 236,759 205,137 232,430 293,454 Audit Services 65,925 68,946 68,279 97,370 Budget 39,636 56,545 45,514 52,601 Customer Service 31,974 32,151 31,166 17,762 Elections 29,979 57,432 58,917 34,840 Legislation 42,081 38,488 48,183 46,655 Licensing 35,877 45,436 38,702 47,777 Network Administration 193,367 145,728 151,955 159,391 Payroll 15,255 16,291 22,060 23,668 Public Defender 2,750 3,750 6,300 4,800 Prosecutor 110,000 91,667 90,000 90,000 Purchasing 17,157 28,341 41,180 47,247 Records Management 16,223 15,550 16,735 16,206 Recruitment 7,405 21,110 32,575 29,653 Risk Management 254,571 243,193 281,456 276,779 Social/Community Services 291,395 30,615 30,245 32,683 Support 45,881 54,487 41,974 42,451 Strategic Planning 21,330 22,040 21,848 57,259 Training & Development 3,315 4,389 7,000 18,000 Treasury 44,091 41,053 46,808 42,902 Video Services 20,593 17,188 10,529 13,233 Volunteers 55,471 44,024 69,565 75,435 Web Site 15,139 10,949 38,393 49,927 Total 2,720,606$ 1,958,224$ 2,094,545$ 2,296,210$ Expenditures by Program Town Manager 26% Information Technology 12%Town Clerk 6% Human Resources/Risk Mgmt. 17% Finance 22% Legal Services 17% Use of Funds -Administration -By Division Where does the money go? Total Proposed Budget = $2,296,210 The Height of Desert Living 146 Operating Budgets Administration Variance Explanations (cont.): Attorney Services: Due to increasing attorney fees, the budget was increased. Audit Services: Due to the reorganization of the Finance Division, there were per- sonnel allocation changes that affected program costs. Customer Service: Due to the reorganization of the Finance Division, there were personnel allocation changes that affected program costs. Elections: In FY14-15, the costs for two mail ballot elections were included, which in FY15-16 are not anticipated, so they were removed from the budget. In case an election is to be scheduled, monies from the Town Manager’s contingency will be transferred to the Town Clerk’s budget. Licensing: Due to the reorganization of the Finance Division, there were personnel allocation changes that affected program costs. Strategic Planning: A one-time expense is budgeted to hire a consultant/facilitator to update the Strategic Plan. Training & Development: To encourage employee retention and skill/education development, Human Resources Division increased funding for tuition reimburse- ment and specialized training courses enabling employees to obtain and maintain professional certifications. Web Site: As a continuation in redesigning the Town’s website, in FY15-16 funds were budgeted to enhance the new website with online payment services for basic Town services, there by increasing customer service to residents. Accounting 5% Administration 27%Attorney Services 13% Audit Services 3%Budget 2% Elections 2% Legislation 2% Licensing 2% Network Administration 7% Prosecutor 4% Purchasing 2% Risk Management 12% Web Site 2% Use of Funds -Administration -By Program Where does the money go? Total Proposed Budget = $2,296,210 Note: Programs that account for 1% of the total are not shown on the chart. The Height of Desert Living 147 Operating Budgets Administration Variance Explanations: Education and Training: The Finance and Human Resources Divisions have in- creased their budgets for continuing education and training. Two members of Fi- nance have been encouraged to attend the annual Munis conference slated for the spring of 2016 which will be located in Phoenix, AZ for the first time. The budget also anticipates additional training for employees to update their skills and knowl- edge that has been deferred due to budget constraints. Internal Service: The increase in expenditures for internal service is related to the increase of printing materials in-house rather than outsourcing printing needs in an effect to save money. Transfers: One of the Town Council’s Operational Priorities for FY15-16 is the es- tablishment of an environmental fee. An amount was transferred from the Finance Division to the new Environmental Fund to cover the initial cost of implementing this new fee. Contingency: Amount was increased to include estimated election costs and any storm damage cleanup should the needs arise. Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 697,533$ 682,418$ 672,493$ 687,792$ Employment Taxes 20,277 22,671 16,545 15,357 Benefits 140,017 119,836 190,640 157,092 Dues & Memberships 132,994 126,588 134,096 138,246 Education and Training 8,403 10,469 22,996 29,335 Maintenance and Repair 1,138 3,369 6,970 5,050 Utilities 2,639 2,742 2,460 1,680 Contractual Services 947,699 674,579 781,579 879,586 Supplies 24,352 23,434 24,646 27,772 Equipment 82,477 43,374 34,600 36,725 Internal Service 20,123 20,360 19,020 24,625 Transfers 642,954 228,384 90,000 130,000 Contingency - - 98,500 147,175 Capital Expenditures - - - 15,775 Total 2,720,606$ 1,958,224$ 2,094,545$ 2,296,210$ Expenditures by Category The Height of Desert Living 148 FY14-15 Department Accomplishments Operating Budgets Administration FY15-16 Objectives Initiative Strategic Value Voter approval for $8.2M in bonds for reconstruction of Saguaro Boulevard I3-Pavement Management Conducted second bi-annual Citizens Academy CR4-Implement communications plan for civic involvement Transitioned Tourism program from Chamber of Commerce to Town program EV5-Promote Fountain Hills as a visitor destination Developed a plan for sustainable maintenance of Town owned facilities/property I9-Build a protected fund to finance the major periodic maintenance of community facilities Expanded Mayor’s Youth Council program CR5-Support and develop programs that educate and involve our youth in community governance Initiative Strategic Value Estimated Cost/Funding Source Enhance Town website through a web portal for e-payments CR1-Foster an environment of accessible, responsive gov- ernance $20,000/General Fund Implement an Environmental Fee ES2-Maintain & improve com- munity infrastructure $80,000/General Fund Wages 30% Employment Taxes 1% Benefits 7%Dues & Memberships 6% Education and Training 1% Contractual Services 38% Supplies 1% Equipment 2% Internal Service 1% Transfers 6%Contingency 5%Capital Expenditures 1% Use of Funds -Administration -By Category Where does the money go? Total Proposed Budget = $2,296,210 The Height of Desert Living 149 Operating Budgets Administration Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 614,201$ 546,177$ 638,948$ 653,797$ Salaries-Part Time 80,169 135,998 33,545 33,995 Overtime 1,082 243 - - Severance 2,081 - - - FICA 4,904 8,423 2,079 2,108 Medicare 9,837 9,616 9,666 9,887 Workers Compensation 3,698 2,955 3,700 2,655 Unemployment Insurance 1,839 1,677 1,100 707 Group Health Insurance 64,692 53,481 111,110 77,134 Group Dental Insurance 4,317 3,536 5,013 3,991 Group Vision Insurance 597 495 1,053 585 Disability Insurance 1,279 1,364 2,210 2,368 Retirement 67,376 59,451 69,279 70,888 Life Insurance 1,756 1,509 1,975 2,126 Licenses/Filing Fees 92,964 87,794 91,416 94,720 Dues, Subscript & Publicat 40,030 38,794 42,680 43,526 Training/Cont Ed 4,733 5,550 9,660 - Meetings & Conferences 3,670 4,919 13,336 29,335 Equipment Maint/Repair 1,075 1,364 5,000 5,000 Office Equip Maint/ Repair - 1,901 1,800 - Sign Repair & Replacement 63 104 170 50 Telecommunications 2,639 2,742 2,460 1,680 Auditing Expense 52,706 53,260 55,000 53,224 Professional Fees 20,631 20,013 69,040 86,292 Legal Fees 345,304 296,698 324,700 384,624 Management Fees 15,819 15,925 18,950 16,225 Insurance Expense 210,245 218,629 243,800 244,012 Printing Expense 1,706 8,163 2,065 1,965 Advertising/Signage 5,420 6,090 10,340 9,619 Intergovt Agreements - 22,993 21,604 49,845 Contractual Services 445 - - - Bank/Merc Acct Fees 9,733 8,608 11,520 9,220 Community Contracts/Events 182,490 24,200 24,200 24,200 Tourism 103,200 - - - ActiveNet Fees - - 360 360 Office Supplies 5,166 5,211 3,970 5,241 Cleaning/Janitorial Supplies - - 10 10 Operating Supplies 5,038 4,384 5,955 5,780 Food & Beverage Supplies 5,189 7,000 8,510 8,620 Program Materials 8,275 6,262 5,691 7,365 Uniforms - 87 - - Postage & Delivery 580 372 510 756 Miscellaneous Expense 104 118 - - Software 8,921 3,654 20,600 7,400 Hardware 72,197 39,358 13,000 29,325 Peripherals 968 362 1,000 - Furniture/Appliances 391 - - - ISF-Copier Charges 8,230 9,713 8,867 12,895 ISF-Mail Service Charges 3,766 4,713 4,588 5,665 ISF-Motor Pool Charges 102 161 120 220 ISF-Telecom Charges 8,024 5,773 5,445 5,845 Transfer Out 642,954 228,384 90,000 130,000 Contingency - - 98,500 147,175 Capital Expenditures - - - 15,775 Total Administration 2,720,606$ 1,958,224$ 2,094,545$ 2,296,210$ FY15-16 Proposed Budget Summary of Expenditures Administration The Height of Desert Living 150 Town Manager Division Service Delivery Plan Provide leadership to ensure a high quality of life for the citizens of Fountain Hills by utilizing Town resources to the greatest extent possible and offering superior service. Work in conjunction with the Town Council and the Strategic Planning Ad- visory Commission (SPAC) for successful implementation of Operational Priorities and Strategic Plan Goals. Per direction and approval of the Town Council, adminis- ter fees for service contracts and administer the Volunteer Program. Variance Explanations: Strategic Planning: A one-time expense is budgeted to hire a consultant/facilitator to update the Strategic Plan. Operating Budgets Town Manager Division Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration $ 894,956 $ 480,964 378,235$ 426,773$ Social/Community Services 291,395 30,615 30,245 32,683 Strategic Planning 21,330 22,040 21,848 57,259 Volunteers - 44,024 69,565 75,435 Total $ 1,207,681 $ 577,643 $ 499,893 $ 592,150 Expenditures by Program Administration 71% Social/Communit y Services 6% Strategic Planning 10% Volunteers 13% Use of Funds -Town Manager -By Program Where does the money go? Total Proposed Budget = $592,150 The Height of Desert Living 151 Operating Budgets Town Manager Division Variance Explanations: Benefits: The decrease is a result of changes in coverage for an employee. Contractual Services: Amount was included for a consultant/facilitator to update the Strategic Plan. Transfers: The increase is the result of moving the transfer to the Economic De- velopment Fund into the Town Manager’s budget. Contingency: Amount was increased to include estimated election costs and any storm damage cleanup should the needs arise. Wages 38% Employment Taxes 1% Benefits 9% Dues & Memberships 4% Education and Training 1% Contractual Services 11% Supplies 2% Internal Service 1% Transfers 8% Contingency 25% Use of Funds -Town Manager -By Category Where does the money go? Total Proposed Budget = $592,150 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 202,348$ 235,065$ 238,159$ 227,258$ Employment Taxes 5,707 6,976 4,982 4,267 Benefits 41,365 40,700 65,882 52,124 Dues & Memberships 19,391 18,927 19,090 21,147 Education and Training 2,501 1,905 5,275 3,400 Maintenance and Repair 10 591 500 50 Utilities 927 778 780 780 Contractual Services 285,888 28,124 49,440 65,719 Supplies 2,707 11,527 11,665 13,380 Equipment 554 - - - Internal Service 3,329 4,666 5,620 6,850 Transfers 642,954 228,384 - 50,000 Contingency - - 98,500 147,175 Total 1,207,681$ 577,643$ 499,893$ 592,150$ Expenditures by Category The Height of Desert Living 152 Operating Budgets Town Manager Division Activities/Results The Town Volunteer Program presents an avenue in which the town and its resi- dents can work together to provide enhanced services to the community, person- nel cost savings, as well as opportunities for volunteers to utilize their many tal- ents. The volunteers enable new and innovative programs, such as the Art Docent Walk and Save Our Sculpture Program as well as the Give a Lift transportation program that could not otherwise be offered, as well as supplement and compli- ment existing programs and services. The Town presently works with more than 700 volunteers and, in 2013, provided over 20,000 hours, at an overall cost savings to the Town of $397,000! (using data collected by the U.S. Census Bureau and the Bureau of Labor Statistics; AZ hourly volunteer value was $19.85).  190 Volunteers delivered 4,800 meals to homebound residents in 2014  54 volunteers provided over 850 rides through the Give a Lift Program  Over 355 volunteers helped with:  Teen Court  Halloween in the Hills  Ballet Under the Stars  Movie in the Park  Town Hall receptions  Guided Hikes  Decorating the Community Center for the Holidays and offering a Christ- mas party for families  Assisting with the 25th Anniversary of the Town celebration  92 Volunteers helped make Turkey Trot another success this year  32 Volunteers provide excellent customer service and welcome residents and visitors at reception desks  10 Volunteers currently provide specialized support to staff in a variety of func- tions: procurement, accounting, special projects, archiving, and data entry throughout the town  300 Volunteers served during the Make a Difference Day event, making a great difference in the homes of 40 residents  12 Volunteers keep our public art pieces clean through the Save Our Sculp- tures; 5 Volunteers are ready to lead art walk tours  100’s of Volunteers assist with special events throughout the year, such as St. Patrick’s Day, the Oktoberfest, Pitch, Hit, and Run, the Eggstravaganza, and serving at the Tourism Booth at all events  100 Volunteers keep the streets clean through the Adopt a Street program  60 Volunteers build and maintain trails  18 youth serve as Volunteers on the Mayor’s Youth Council, a civic and service program  55 Volunteers serve on Advisory Committees, Boards, and Commissions Our Town relies today, more than ever, upon the volunteer service of our residents and is grateful for the incredible value and enhanced services that they bring to Fountain Hills. The Height of Desert Living 153 Operating Budgets Town Manager Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 202,348$ 206,378$ 238,159$ 227,258$ Salaries-Part Time - 28,688 - - FICA - 1,779 - - Medicare 2,853 3,321 3,368 3,209 Workers Compensation 2,561 1,502 1,291 863 Unemployment Insurance 293 375 323 195 Group Health Insurance 17,638 16,418 37,116 24,801 Group Dental Insurance 1,008 988 1,564 1,360 Group Vision Insurance 143 140 219 195 Disability Insurance 402 525 809 810 Retirement 21,596 22,028 25,442 24,224 Life Insurance 577 601 732 734 Dues, Subscript & Publicat 19,391 18,927 19,090 21,147 Training/Cont Ed 25 - - - Meetings & Conferences 2,476 1,905 5,275 3,400 Office Equip Maint/ Repair - 487 450 - Sign Repair & Replacement 10 104 50 50 Telecommunications 927 778 780 780 Professional Fees - 3,750 25,100 40,300 Printing Expense 140 70 - - Advertising/Signage 59 104 140 1,219 Community Contracts/Events 182,490 24,200 24,200 24,200 Tourism 103,200 - - - Office Supplies 2,547 1,864 1,700 1,820 Operating Supplies - 2,138 2,700 2,410 Food & Beverage Supplies 70 5,063 5,910 6,020 Program Materials - 2,035 1,145 2,795 Uniforms - 87 - - Postage & Delivery 90 339 210 335 Software 30 - - - Hardware 98 - - - Peripherals 301 - - - Furniture/Appliances 125 - - - ISF-Copier Charges 2,800 3,027 3,800 4,105 ISF-Mail Service Charges 18 396 650 1,325 ISF-Motor Pool Charges - 161 120 120 ISF-Telecom Charges 511 1,081 1,050 1,300 Transfer Out 642,954 228,384 - 50,000 Contingency - - 98,500 147,175 Total Town Manager 1,207,681$ 577,643$ 499,893$ 592,150$ FY15-16 Proposed Budget Summary of Expenditures Town Manager The Height of Desert Living 154 Town Clerk Division Service Delivery Plan The Town Clerk serves as the Town’s election official and custodian of records and conducts municipal elections and all related activities in the most efficient and ef- fective manner in full compliance with all applicable State statutes and Town Code provisions. The Town Clerk maintains documents necessary for the effective ad- ministration and operation of municipal government and preserves the Town’s per- manent records. Variance Explanations: Elections: FY15-16 is an off year for local candidate elections; therefore, no mon- ies were budgeted for the cost of elections this fiscal year. However, due to the change in State law requiring consolidated candidate elections be held in the Fall of even years, funds have been included in the Clerk’s budget for the cost of publi- cation and Spanish translation of election notices that must be prepared prior to the FY16/17 Mayor and Council Candidate elections. Reminder: Spanish transla- tion of voter information is required by Federal law. Operating Budgets Town Clerk Division Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 29,271$ 29,846$ 35,412$ 32,789$ Elections 29,979 57,432 58,917 34,840 Legislation 42,081 38,488 48,183 46,655 Records Management 16,223 15,550 16,735 16,206 Total 117,554$ 141,316$ 159,247$ 130,490$ Expenditures by Program Administration 25% Elections 27% Legislation 36% Records Management 12% Use of Funds -Town Clerk -By Program Where does the money go? Total Proposed Budget = $130,490 The Height of Desert Living 155 Operating Budgets Town Clerk Division Variance Explanations: Contractual Services: The reduction in contractual services is related to the re- moval of the FY14-15 election costs. FY15-16 is an off year for local candidate elections; therefore, no monies were budgeted for the cost of elections this fiscal year. However, due to the change in State law requiring consolidated candidate elections be held in the Fall of even years, funds have been included in the Clerk’s budget for the cost of publication and Spanish translation of election notices that must be prepared prior to the FY16/17 Mayor and Council Candidate elections. Re- minder: Spanish translation of voter information is required by Federal law. Wages 64% Employment Taxes 1% Benefits 17% Education and Training 2% Contractual Services 12% Internal Service 2% Use of Funds -Town Clerk -By Category Where does the money go? Total Proposed Budget = $130,490 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 79,278$ 80,988$ 83,306$ 84,137$ Employment Taxes 1,407 1,471 1,787 1,620 Benefits 21,274 21,051 25,201 22,290 Dues & Memberships 265 354 670 870 Education and Training 905 983 5,365 2,304 Maintenance and Repair - 487 570 - Contractual Services 11,548 33,066 39,799 15,140 Supplies 231 468 625 1,001 Equipment 896 - 100 50 Internal Service 1,750 2,448 1,824 3,078 Total 117,554$ 141,316$ 159,247$ 130,490$ Expenditures by Category The Height of Desert Living 156 Performance Measures Quality Productivity Operating Budgets Town Clerk Division Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Registered Voters: Bond Election (Nov) Primary (Mar) General (May) Primary (Aug) General (Nov) N/A 16,043 16,074 16,031 16,213 Not Town Election N/A N/A Voter Turnout % Bond Election (Nov) Primary (Mar) General (May) Primary (Aug) General (Nov) N/A 39% 34% 43% 38% Not Town Election N/A N/A FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of contracts processed within 5 business days after approval 100% 100% 100% 100% Percentage of agenda meeting notices posted in compliance with State Law and Town Policy 100% 100% 100% 100% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Town Council Agenda /Meeting notices posted 51/32 30/19 30/20 30/20 Ordinances processed 13 6 8 9 Resolutions processed 39 57 35 40 Contract and Agreements processed 42 51 25 35 Requests for Public Information processed 125 149 126 134 The Height of Desert Living 157 Operating Budgets Town Clerk Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 79,278$ 80,988$ 83,306$ 84,137$ Medicare 1,054 1,084 1,209 1,220 Workers Compensation 184 259 464 327 Unemployment Insurance 169 129 114 73 Group Health Insurance 11,416 10,912 14,757 11,736 Group Dental Insurance 643 648 640 629 Group Vision Insurance 90 90 89 89 Disability Insurance 172 241 291 307 Retirement 8,721 8,908 9,164 9,255 Life Insurance 232 251 260 274 Licenses/Filing Fees 10 7 70 70 Dues, Subscript & Publicat 255 347 600 800 Training/Cont Ed 483 271 800 - Meetings & Conferences 422 712 4,565 2,304 Office Equip Maint/Repair - 487 450 - Sign Repair & Replacement - - 120 - Professional Fees 9,478 5,841 12,295 10,740 Printing Expense 69 6,457 - - Advertising/Signage 2,001 3,775 6,900 4,400 Intergovt Agreements - 16,993 20,604 - Office Supplies 199 468 425 801 Postage & Delivery 32 - 200 200 Software 11 - 100 50 Hardware 885 - - - ISF-Copier Charges 1,434 2,176 1,500 2,750 ISF-Mail Service Charges 42 32 94 98 ISF-Motor Pool Charges 12 - - - ISF-Telecom Charges 262 240 230 230 Total Town Clerk 117,554$ 141,316$ 159,247$ 130,490$ FY15-16 Proposed Budget Summary of Expenditures Town Clerk The Height of Desert Living 158 Human Resources/Risk Management Division Service Delivery Plan Lead the organization in the acquisition, maintenance, development, supervision and measurement of the human assets and the results of their work (quality, pro- ductivity and service). Protect the Town’s assets from loss and minimize employee injuries on the job. Variance Explanations: Training & Development: To encourage employee retention and skill/education development, Human Resources Division increased funding for tuition reimburse- ment and specialized training courses enabling employees to obtain and maintain professional certifications. Operating Budgets Human Resources/Risk Management Division Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 65,114$ 36,978$ 57,465$ 53,021$ Payroll 15,255 16,291 22,060 23,668 Recruitment 7,405 21,110 32,576 29,652 Risk Management 254,571 243,193 281,456 276,779 Training & Development 3,315 4,389 7,000 18,000 Volunteers 55,471 - - - Total 401,131$ 321,961$ 400,557$ 401,120$ Expenditures by Program Administration 13% Payroll 6% Recruitment 7% Risk Management 70% Training & Development 4% Use of Funds -Human Resources/Risk Management By Program Where does the money go? Total Proposed Budget = $401,120 The Height of Desert Living 159 Operating Budgets Human Resources/Risk Management Division Variance Explanations: Benefits: The decrease is a result of changes in coverage for an employee. Education and Training: To encourage employee retention and skill/education de- velopment, Human Resources Division increased funding for tuition reimbursement and specialized training courses enabling employees to obtain and maintain pro- fessional certifications. Wages 24% Benefits 3% Education and Training 5% Contractual Services 65% Supplies 2% Internal Service 1% Use of Funds -Human Resources/Risk Management By Category Where does the money go? Total Proposed Budget = $401,120 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 132,479$ 72,114$ 92,250$ 95,692$ Employment Taxes 4,257 6,012 1,965 1,831 Benefits 19,867 66 30,635 10,925 Dues & Memberships 2,097 762 765 1,774 Education and Training 3,315 4,389 7,500 19,000 Maintenance & Repair - 163 450 - Contractual Services 221,159 230,121 257,645 262,014 Supplies 15,243 6,886 7,471 7,866 Equipment 117 - - - Internal Service 2,597 1,448 1,876 2,018 Total 401,131$ 321,961$ 400,557$ 401,120$ Expenditures by Category The Height of Desert Living 160 Performance Measures Quality Productivity Operating Budgets Human Resources/Risk Management Division Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Increase the percentage of employee per- formance reviews completed on schedule 90% 90% 96% 96% Increase or maintain the number of applica- tions received per recruitment for non- exempt positions 45 22 20 20 Increase or maintain the number of applica- tions received per recruitment for exempt positions 43 20 18 20 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Decrease the number of days lost to injury per workers’ compensation claim 128 49 0 0 Maintain the turnover rate of full-time em- ployees at an acceptable rate 8% 13% 4% 6% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of full-time employees departed from Town service 5 6 3 5 Number of exit interviews conducted 5 3 1 5 Ensure supervisors receive performance evaluation documentation four weeks in ad- vance 95% 100% 95% 95% Quarterly track and analyze performance evaluation trends, including number of per- formance evaluations that were late, type of increases each employee received, etc. 100% 100% 100% 100% Number of exempt recruitments conducted 0 6 1 4 Number of full-time non-exempt recruitments conducted 1 1 1 1 Average number of days to fill a vacancy 14 30 35 30 Number of workers’ compensation claims due to injury 1 1 1 0 The Height of Desert Living 161 Operating Budgets Human Resources/Risk Management Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 104,037$ 716$ 92,250$ 95,692$ Salaries-Part Time 27,359 71,398 - - Overtime 1,082 - - - FICA 1,763 4,417 - - Medicare 1,878 1,044 1,339 1,386 Workers Compensation 285 262 513 373 Unemployment Insurance 331 290 113 72 Group Health Insurance 7,445 - 18,651 - Group Dental Insurance 439 - 988 - Group Vision Insurance 64 - 493 - Disability Insurance 202 (13) 316 343 Retirement 11,444 79 9,900 10,270 Life Insurance 273 - 287 312 Licenses/Filing Fees - - - 125 Dues, Subscript & Publicat 2,097 762 765 1,649 Training/Cont Ed 3,315 4,389 7,300 - Meetings & Conferences - - 200 19,000 Office Equip Maint/Repair - 162 450 - Professional Fees 9,885 10,171 11,645 14,752 Legal Fees 168 - 400 600 Management Fees 150 - - - Insurance Expense 210,245 218,629 243,800 244,013 Printing Expense 66 - - 150 Advertising/Signage 646 1,320 1,800 2,500 Office Supplies 533 445 245 500 Cleaning/Janitorial Supplies - - 10 10 Operating Supplies 1,589 314 400 400 Food & Beverage Supplies 4,895 1,938 2,600 2,600 Program Materials 7,784 4,082 4,216 4,240 Postage & Delivery 442 8 - 116 Small Tools - 100 - - Peripherals 117 - - - ISF-Copier Charges 1,135 837 1,113 1,135 ISF-Mail Service Charges 417 130 298 427 ISF-Telecom Charges 1,045 481 465 455 Transfer Out - - - - Total Human Resources/Risk Management 401,131$ 321,961$ 400,557$ 401,120$ FY15-16 Proposed Budget Summary of Expenditures Human Resources/Risk Management The Height of Desert Living 162 Finance Division Service Delivery Plan Provide efficient and cost effective financial oversight of both the short and long- term components of the Town’s functions. Provide safe, secure and effective cash, banking, merchant service, tax service and debt service administration for the Town. Variance Explanations: Accounting: Amount was transferred to the new Environmental Fund to cover the initial cost of implementing an annual environmental fee. Administration: Amount was included for the Town’s portion of funding the Ari- zona Department of Revenue Transaction Privilege Tax (TPT) collection costs. Audit Services/Customer Service/Licensing: Due to the reorganization of the Fi- nance Division, there were personnel allocation changes that affected program costs. Operating Budgets Finance Division Accounting 24% Administration 18% Audit Services 19% Budget 10% Customer Service 3% Licensing 9% Purchasing 9% Treasury 8% Use of Funds -Finance -By Program Where does the money go? Total Proposed Budget = $508,221 Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Accounting 51,450$ 38,113$ 51,346$ 116,656$ Administration 35,376 52,312 39,743 85,906 Audit Services 65,924 68,946 68,279 97,370 Budget 39,636 56,545 45,514 52,601 Customer Service 31,974 32,152 31,166 17,762 Licensing 35,877 45,436 38,702 47,777 Purchasing 17,157 28,341 41,180 47,247 Treasury 44,091 41,052 46,808 42,902 Total 321,485$ 362,897$ 362,738$ 508,221$ Expenditures by Program The Height of Desert Living 163 Operating Budgets Finance Division Variance Explanations: Contractual Services: Amount was included for the Town’s portion of funding the Arizona Department of Revenue Transaction Privilege Tax (TPT) collection costs. Transfers: Amount was included to cover the billing costs to implement the new environmental fee. Wages 42% Employment Taxes 1% Benefits 11% Education and Training 1% Contractual Services 26% Supplies 1%Internal Service 2% Transfers 16% Use of Funds -Finance -By Category Where does the money go? Total Proposed Budget = $508,221 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 184,400$ 213,445$ 192,558$ 213,825$ Employment Taxes 6,976 6,611 6,367 6,334 Benefits 31,545 37,222 53,306 55,603 Dues & Memberships 1,757 3,037 4,321 2,605 Education and Training 1,682 3,192 4,856 4,631 Maintenance & Repair - 487 450 - Utilities 1,056 690 780 - Contractual Services 81,508 85,571 89,395 131,189 Supplies 4,033 2,586 3,435 3,825 Equipment 31 824 - - Internal Service 8,497 9,232 7,270 10,209 Transfers - - - 80,000 Total 321,485$ 362,897$ 362,738$ 508,221$ Expenditures by Category The Height of Desert Living 164 Performance Measures Quality Productivity Operating Budgets Finance Division Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Consecutive years for GFOA annual Certifi- cate of Achievement for Excellence in Finan- cial Reporting award 17 18 19 20 Consecutive years for GFOA annual Distin- guished Budget Presentation award 11 12 13 14 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Actual revenue versus forecast 97% 99% 96% 97% Unqualified audit opinion Yes Yes Yes Yes FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Accounts payable checks issued 1,538 1,667 1,656 1,500 Purchase orders processed 1,137 1,152 1,094 1,150 Local tax revenues from audits $30,000 $66,889 $73,750 $30,000 Business licenses processed 2,230 2,298 2,624 2,600 The Height of Desert Living 165 Operating Budgets Finance Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 133,746$ 177,289$ 159,013$ 179,830$ Salaries-Part Time 48,573 35,912 33,545 33,995 Overtime - 243 - - Severance 2,081 - - - FICA 3,140 2,227 2,079 2,108 Medicare 2,644 3,007 2,788 3,101 Workers Compensation 431 680 1,063 831 Unemployment Insurance 760 696 437 294 Group Health Insurance 14,812 15,597 33,207 32,773 Group Dental Insurance 1,170 1,100 1,374 1,564 Group Vision Insurance 161 128 188 237 Disability Insurance 289 358 560 661 Retirement 14,722 19,645 17,487 19,781 Life Insurance 392 394 490 587 Licenses/Filing Fees 719 851 1,396 1,325 Dues, Subscript & Publicat 1,038 2,187 2,925 1,280 Training/Cont Ed 910 890 1,560 - Meetings & Conferences 772 2,302 3,296 4,631 Office Equip Maint/Repair - 488 450 - Telecommunications 1,056 690 780 - Auditing Expense 52,706 53,260 55,000 53,224 Professional Fees - 250 - - Management Fees 15,669 15,925 18,950 16,225 Printing Expense 1,366 1,635 2,065 1,815 Advertising/Signage 1,590 892 1,500 1,500 Intergovt Agreements - 5,000 - 48,845 Contractual Services 445 - - - Bank/Merc Acct Fees 9,733 8,608 11,520 9,220 ActiveNet Fees - - 360 360 Office Supplies 1,464 1,355 1,350 1,620 Operating Supplies 1,749 1,068 1,755 1,870 Food & Beverage Supplies 223 - - - Program Materials 491 145 330 330 Postage & Delivery 1 1 - 5 Miscellaneous Expense 104 18 - - Software 11 - - - Hardware - 824 - - Peripherals 20 - - - ISF-Copier Charges 2,668 3,524 2,354 4,705 ISF-Mail Service Charges 3,279 4,153 3,526 3,804 ISF-Motor Pool Charges 12 - - 100 ISF-Telecom Charges 2,538 1,555 1,390 1,600 Transfer Out - - - 80,000 Total Finance 321,485$ 362,897$ 362,738$ 508,221$ FY15-16 Proposed Budget Summary of Expenditures Finance The Height of Desert Living 166 Information Technology Division Service Delivery Plan The Information Technology Division is dedicated to providing professional support in a timely and responsive manner while focusing on high availability and reliable technology. The Division also endeavors to implement alternative technologies to reduce operating and maintenance costs. Variance Explanations: Web Site: As a continuation in redesigning the Town’s website, in FY15-16, funds were budgeted to enhance the new website with online payment services for basic Town services, increasing customer service to residents. Operating Budgets Information Technology Division Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 34,042$ 25,502$ 10,529$ 10,973$ Network Administration 193,367 145,728 151,955 159,391 Support 45,881 54,487 41,974 42,451 Video Services 20,593 17,188 10,529 13,233 Web Site 15,139 10,948 38,393 49,927 Total 309,022$ 253,853$ 253,380$ 275,975$ Expenditures by Program Administration 4% Network Administration 58% Support 15%Video Services 5% Web Site 18% Use of Funds -Information Technology -By Program Where does the money go? Total Proposed Budget = $275,975 The Height of Desert Living 167 Operating Budgets Information Technology Division Wages 24% Benefits 6% Dues & Memberships 39% Maintenance and Repair 2% Contractual Services 8% Supplies 1%Equipment 13% Internal Service 1% Capital Expenditures 6% Use of Funds -Information Technology -By Category Where does the money go? Total Proposed Budget = $275,975 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 93,298$ 80,806$ 66,220$ 66,880$ Employment Taxes 1,832 1,600 1,444 1,305 Benefits 24,833 20,796 15,616 16,150 Dues & Memberships 100,681 99,892 105,050 107,850 Maintenance and Repair 1,128 1,641 5,000 5,000 Utilities 649 1,274 900 900 Contractual Services 209 1,000 21,000 21,500 Supplies 2,138 1,968 1,450 1,700 Equipment 80,879 42,550 34,500 36,675 Internal Service 3,375 2,326 2,200 2,240 Capital Expenditures - - - 15,775 Total 309,022$ 253,853$ 253,380$ 275,975$ Expenditures by Category The Height of Desert Living 168 Performance Measures Quality Productivity Operating Budgets Information Technology Division Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of emergency related helpdesk tickets resolved within two business hours 95% 97% 95% 97% Percentage of high priority helpdesk tickets resolved within four hours 99% 99% 99% 99% Percentage of helpdesk tickets resolved within twelve hours 95% 98% 95% 98% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Total number of tickets opened 900 818 608 600 Total number of tickets closed without resolu- tion 0 0 0 0 Total number of tickets resolved within es- tablished timeframe 750 818 608 600 Number of issues resolved during initial con- tact 550 613 486 510 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Employee cost involved for support $44,476 $53,572 $37,474 $37,951 Availability of computer system up-time 98.5% 98% 99% 99% The Height of Desert Living 169 Operating Budgets Information Technology Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY14-15 Proposed Budget General Fund Salaries-Full Time 93,298$ 80,806$ 66,220$ 66,880$ Medicare 1,326 1,160 962 971 Workers Compensation 219 252 369 261 Unemployment Insurance 286 187 113 73 Group Health Insurance 12,927 10,553 7,379 7,824 Group Dental Insurance 1,032 801 447 438 Group Vision Insurance 137 137 64 64 Disability Insurance 202 252 234 247 Retirement 10,263 8,791 7,286 7,358 Life Insurance 273 263 206 219 Licenses/Filing Fees 92,235 86,937 89,950 93,200 Dues, Subscript & Publicat 8,446 12,955 15,100 14,650 Equipment Maint/Repair 1,075 1,364 5,000 5,000 Office Equip Maint/Repair - 276 - - Sign Repair & Replacement 53 - - - Telecommunications 649 1,274 900 900 Professional Fees 144 - 20,000 20,500 Printing Expense 65 - - - Intergovt Agreements - 1,000 1,000 1,000 Office Supplies 422 1,080 250 500 Operating Supplies 1,701 864 1,100 1,100 Postage & Delivery 15 24 100 100 Software 8,869 3,654 20,500 7,350 Hardware 71,215 38,534 13,000 29,325 Peripherals 530 362 1,000 - Furniture/Appliances 266 - - - ISF-Copier Charges 187 149 100 200 ISF-Mail Service Charges 6 1 20 10 ISF-Motor Pool Charges 37 - - - ISF-Telecom Charges 3,144 2,177 2,080 2,030 Capital Expenditures - - - 15,775 Total Information Technology 309,022$ 253,853$ 253,380$ 275,975$ FY15-16 Proposed Budget Summary of Expenditures Information Technology The Height of Desert Living 170 Economic Development Division (General Fund) Service Delivery Plan For FY15-16, funding was moved out of this Division and relocated in the Town Manager’s budget in order to consolidate Economic Development into its own Fund. Operating Budgets Economic Development Division (General Fund) Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 14,223$ -$ 90,000$ -$ Total 14,223$ -$ 90,000$ -$ Expenditures by Program Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 5,730$ -$ -$ -$ Employment Taxes 98 - - - Benefits 1,133 - - - Dues & Memberships 4,692 - - - Utilities 7 - - - Contractual Services 2,250 - - - Internal Service 313 - - - Transfers - - 90,000 - Total 14,223$ -$ 90,000$ -$ Expenditures by Category Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 1,493$ -$ -$ -$ Salaries-Part Time 4,237 - - - Medicare 81 - - - Workers Compensation 17 - - - Group Health Insurance 454 - - - Group Dental Insurance 25 - - - Group Vision Insurance 3 - - - Disability Insurance 12 - - - Retirement 630 - - - Life Insurance 9 - - - Dues, Subscript & Publicat 4,693 - - - Telecommunications 7 - - - Professional Fees 1,125 - - - Advertising/Signage 1,125 - - - ISF-Copier Charges 6 - - - ISF-Mail Service Charges 4 - - - ISF-Motor Pool Charges 40 - - - ISF-Telecom Charges 262 - - - Transfer Out - - 90,000 - Total Economic Development 14,223$ -$ 90,000$ -$ FY15-16 Proposed Budget Summary of Expenditures Economic Development The Height of Desert Living 171 Legal Services Division Service Delivery Plan The Town Attorney and Town Prosecutor are appointed by the Town Council to serve as general counsel for the Town in addition to responsibility for the efficient disposition of criminal cases prosecuted in the Municipal Court. Operating Budgets Legal Services Division Variance Explanations: Attorney Services: Due to increasing attorney fees, the budget was increased. Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Attorney Services 236,759$ 205,137$ 232,430$ 293,454$ Public Defender 2,750 3,750 6,300 4,800 Prosecutor 110,000 91,667 90,000 90,000 Total 349,509$ 300,554$ 328,730$ 388,254$ Expenditures by Program Attorney Services 76% Public Defender 1% Prosecutor 23% Use of Funds -Legal Services -By Program Where does the money go? Total Proposed Budget = $388,254 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Dues & Memberships 4,110$ 3,616$ 4,200$ 4,000$ Contractual Services 345,137 296,698 324,300 384,024 Internal Service 262 240 230 230 Total 349,509$ 300,554$ 328,730$ 388,254$ Expenditures by Category The Height of Desert Living 172 Productivity Operating Budgets Legal Services Division Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of Resolutions prepared 40 50 10 20 Number of Ordinances prepared 10 9 5 10 Number of Contracts and Agreements pre- pared 42 58 60 60 Dues & Memberships 1% Contractual Services 99% Uses of Funds -Legal Services -By Category Where does the money go? Total Proposed Budget = $388,254 Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Dues, Subscript & Publicat 4,111$ 3,616$ 4,200$ 4,000$ Legal Fees 345,136 296,698 324,300 384,024 ISF-Telecom Charges 262 240 230 230 Total Legal Services 349,509$ 300,554$ 328,730$ 388,254$ FY15-16 Proposed Budget Summary of Expenditures Legal Services The Height of Desert Living 173 Operating Budgets Legal Services Division The Height of Desert Living 174 Development Services Operating Budgets Development Services The Height of Desert Living 175 Operating Budgets Development Services Note: Numbers in parentheses represent full-time equivalents (FTE). Director DEVELOPMENT SERVICES DEPARTMENT Streets Maintenance Tech Engineering Inspector Code Enforcement Officer *Custodian (.8) Maintenance Tech GIS Technician / CAD Operator Permit Tech *Custodian (.5) Streets Superintendent Facilities /Environmental Supervisor Town Engineer Senior Planner Chief Building Official/ Plans Examiner Traffic Signal Tech II Fleet Mechanic/ Open Space Specialist *Custodian * Part time Full Time Contracted Executive Assistant The Height of Desert Living 176 DEVELOPMENT SERVICES Mission Statement The Development Services Department is dedicated to enhancing the quality of life in Fountain Hills by ensuring the construction of quality infrastructure; mainte- nance of roadways and traffic control devices; maintenance of Town-owned washes, dams, medians and open space; maintenance of public facilities; plan re- view, construction permitting, and building inspections; environmental compliance, enforcement of Town codes, improved environmental quality as well as the use of innovative and proven land planning techniques. The Department strives to pro- vide quality customer service in a professional and timely manner. Department Overview The Development Services Department is made up of seven (7) Divisions: Building Safety, Code Compliance, Engineering, Facilities, Mapping & Graphics and Planning in the General Fund. The Streets Division is funded through the Highway Users Revenue Fund (HURF). The Development Services Director provides direct supervi- sion over Division heads and the executive management assistant. Operating Budgets Development Services Division FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Engineering 462,357$ 492,433$ 562,899$ 505,793$ Facilities 574,001 600,513 881,690 752,761 Planning 149,733 156,701 171,311 167,648 Building Safety 170,703 194,449 217,248 204,478 Code Compliance 91,185 93,627 104,546 102,479 Mapping & Graphics 86,156 72,239 76,812 70,565 Total 1,534,135$ 1,609,962$ 2,014,506$ 1,803,724$ Expenditures by Division Engineering 28% Facilities 42% Planning 9% Building Safety 11% Code Compliance 6% Mapping & Graphics 4% Use of Funds -Development Services -By Division Where does the money go? Total Proposed Budget = $1,803,724 The Height of Desert Living 177 Operating Budgets Development Services Variance Explanations: Administration: Amount transferred to Facilities Replacement Fund was de- creased. Engineering: Amounts were included for engineering studies and surveys, and contracted inspections and plan review services. There is also an amount for hiring a consultant to aid in applying for and obtaining a Municipal Storm Sewer System (MS4) permit. Stormwater Management: The majority of expenses were moved to the new Envi- ronmental Fund to be paid for by the annual environmental fee. Partial funding for expenses occurring prior to the collection of this fee was also transferred to the new Fund. Administration 9% Building Inspection 4% Building Maintenance 36% Capital Improvement Projects 5% Code Compliance 6% Current Planning 6%Engineering 11% Environmental Service 2% Long Range Planning 2% Mapping & Graphics 4% Stormwater Management 8% Use of Funds -Development Services -By Program Where does the money go? Total Proposed Budget = $1,803,724 Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 63,362$ 67,960$ 220,427$ 161,513$ Building Inspection 62,498 80,090 94,549 78,260 Building Maintenance 567,569 593,143 726,442 657,174 Capital Improvement Projects 87,949 89,718 96,002 93,274 Code Compliance 91,185 93,627 104,546 102,479 Current Planning 94,363 97,300 106,782 107,623 Engineering 124,254 136,475 146,313 197,654 Environmental Service 29,398 32,611 35,214 30,747 Long Range Planning 25,972 26,790 29,315 29,278 Mapping & Graphics 86,156 72,239 76,812 70,565 Permitting 108,204 114,359 122,699 126,218 Stormwater Management 193,225 205,650 255,405 148,939 Total 1,534,135$ 1,609,962$ 2,014,506$ 1,803,724$ Expenditures by Program The Height of Desert Living 178 Operating Budgets Development Services Variance Explanations: Employment Taxes: A reduction in the Town’s rate, which used to calculate work- ers’ compensation, resulted in a reduction of workers’ compensation expenses. Maintenance and Repair: Dam and wash maintenance, amounting to approxi- mately $170,000 was moved to the new Environmental Fund. Additionally, the cost for HVAV controllers replacement, a one-time expense, were completed in FY14-15. Contractual Services: Amounts were included for engineering studies and surveys, and contracted inspections and plan review services. There is also an amount for hiring a consultant to aid in applying for and obtaining a Municipal Storm Sewer System (MS4) permit. Transfers: Amount was transferred to the new Environmental Fund for partial funding of expenses occurring prior to the collection of the new annual environ- mental fee. Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 691,040$ 703,294$ 719,809$ 720,505$ Employment Taxes 24,178 30,180 43,626 34,137 Benefits 166,019 166,486 195,780 184,549 Dues & Memberships 12,032 23,970 21,372 20,097 Education and Training 1,230 1,121 9,105 9,680 Maintenance and Repair 352,736 349,060 471,761 193,403 Utilities 185,404 175,720 218,097 198,266 Contractual Services 24,370 80,597 103,410 173,856 Supplies 31,287 35,915 52,810 52,377 Equipment 29,584 21,180 8,715 10,735 Damages/Vandalism - - 250 250 Internal Service 16,255 21,511 25,999 26,674 Transfers - 928 143,772 179,195 Total 1,534,135$ 1,609,962$ 2,014,506$ 1,803,724$ Expenditures by Category The Height of Desert Living 179 Operating Budgets Development Services FY14-15 Department Accomplishments FY15-16 Objectives Initiative Strategic Value Completed Town-owned wash and ADWR juris- dictional dam maintenance ES2-Maintain and improve Community infra- structure Completed the 2013 edition of the “Land Use Analysis and Statistical Report” EV1-Economic Vitality Completed Fire Station No. 1 Renovation P3-Public Safety, Health, and Welfare Organized florescent light bulb and electronics recycling events ES1-Environmental Stewardship Completed Avenue of the Fountains median im- provements. I3-Maintain and Improve Community Infrastruc- ture Initiative Strategic Value Estimated Cost/Funding Source Foster a culture of public ser- vice and volunteerism CR3-Foster a culture of public service and volunteerism $0 Complete Town-owned wash and ADWR jurisdictional dam maintenance ES2-Maintain & improve com- munity infrastructure $150,000/General Fund Complete 2014 edition of “Land Use Analysis and Statistical Report” EV1-Economic Vitality $1,000/General Fund Wages 39% Employment Taxes 2% Benefits 10% Dues & Memberships 1% Education and Training 1% Maintenance and Repair 11% Utilities 11% Contractual Services 10% Supplies 3% Equipment 1% Internal Service 1% Transfers 10% Use of Funds -Development Services -By Category Where does the money go? Total Proposed Budget = $1,803,724 The Height of Desert Living 180 Operating Budgets Development Services Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Development Services General Fund Salaries-Full Time 649,758$ 660,282$ 677,834$ 677,851$ Salaries-Part Time 40,261 42,028 41,974 42,654 Overtime 1,022 984 - - FICA 2,516 2,621 2,602 2,645 Medicare 9,763 9,915 10,441 10,450 Workers Compensation 10,021 16,114 29,265 20,202 Unemployment Insurance 1,879 1,531 1,318 840 Group Health Insurance 84,842 83,385 110,126 98,979 Group Dental Insurance 5,606 5,618 5,670 5,526 Group Vision Insurance 756 767 933 770 Disability Insurance 1,358 1,963 2,378 2,488 Retirement 71,553 72,717 74,561 74,564 Life Insurance 1,904 2,035 2,112 2,222 Licenses/Filing Fees 5,399 9,714 12,700 15,410 Dues, Subscript & Publicat 6,633 14,256 8,672 4,687 Training/Cont Ed 15 235 2,010 - Meetings & Conferences 1,215 886 7,095 9,680 Building Main/Repair 91,621 35,386 88,593 88,986 HVAC Repair 41,776 56,028 114,435 58,340 Plumbing Repair 2,123 12,394 11,844 11,300 Electrical Repair/Maint 2,729 2,089 4,955 3,995 Fire Protection Systems 10,068 8,712 10,485 6,105 Grounds Maint/Repair - 350 405 - Irrigation Repair - - - 4,200 Backflow Testing & Maintenance 1,502 30 1,185 1,185 Wash Maintenance 141,626 147,968 159,000 - Dam Inspection And Maint 13,400 18,314 49,900 - Equipment Maint/Repair 6,006 6,694 14,105 7,330 Vehicle Maint/Repair 910 1,383 2,563 2,563 Office Equip Maint/ Repair 349 550 2,462 200 Other Maint/Repair 7,695 2,068 1,325 2,700 Parking Lot Repair 22,954 - Striping - - 2,400 - Sidewalk/Pathway Repair - 26,411 - - Sign Repair & Replacement 2,009 1,610 1,345 1,205 Painting 7,967 29,072 5,435 295 Lighting Repair - - 1,325 5,000 Electricity Expense 148,445 146,777 174,655 157,040 Refuse/Recycling 2,351 2,006 1,703 1,703 Telecommunications 3,436 4,471 5,004 5,388 Water/Sewer 26,513 17,433 29,585 26,985 Gas & Oil 4,660 5,034 7,150 7,150 Professional Fees 18,172 27,995 27,306 40,190 Engineering Fees - 7,806 6,500 15,000 Rentals & Leases - 10 400 400 Printing Expense 945 217 1,796 1,546 Advertising/Signage 867 1,006 2,500 2,500 Contractual Services 4,360 11,315 36,000 67,500 Bank/Merc Acct Fees 25 4,127 - 4,300 Landscape Contracts - 28,121 28,788 42,300 ActiveNet Fees - - 120 120 The Height of Desert Living 181 Operating Budgets Development Services Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Development Services General Fund-continued Office Supplies 5,781$ 7,384$ 7,960$ 10,372$ Cleaning/Janitorial Supplies 11,228 8,773 17,480 14,150 Safety Supplies 137 765 1,025 870 Operating Supplies 10,328 14,189 19,790 20,905 Food & Beverage Supplies 1,513 1,619 2,000 2,000 Program Materials 858 875 925 925 Uniforms 1,403 2,265 2,730 3,005 Postage & Delivery 39 45 150 150 Miscellaneous Expense - - 750 - Small Tools 487 371 2,315 1,190 Software 4,984 - - 5,000 Hardware 6,343 2,121 Peripherals 65 - - - Furniture/Appliances 10,022 6,200 2,200 2,200 Equipment 7,683 12,488 4,200 2,345 Damages/Vandalism - - 250 250 ISF-Copier Charges 3,524 3,072 4,348 4,540 ISF-Mail Service Charges 267 354 1,015 875 ISF-Vehicle Replacement Charge 5,189 9,813 13,343 13,856 ISF-Motor Pool Charges 1,000 1,624 898 898 ISF-Telecom Charges 6,274 6,648 6,395 6,505 Transfer Out - 928 143,772 179,194 Total Development Services 1,534,135$ 1,609,962$ 2,014,506$ 1,803,724$ The Height of Desert Living 182 Building Safety Division Service Delivery Plan The Building Safety Division is dedicated to processing applications for permits to construct homes, commercial buildings, fences, swimming pools and other struc- tures in a manner that is responsive and customer friendly. The Division coordi- nates the review of plans for the structures it permits and conducts construction inspections. Operating Budgets Building Safety Division Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Building Inspections 62,498$ 80,090$ 94,549$ 78,260$ Permitting 108,205 114,359 122,699 126,218 Total 170,703$ 194,449$ 217,248$ 204,478$ Expenditures by Program Building Inspections 38% Permitting 62% Use of Funds -Building Safety -By Program Where does the money go? Total Proposed Budget = $204,478 The Height of Desert Living 183 Operating Budgets Building Safety Division Variance Explanations: Contractual Services: Amount was decreased to be the same as originally budg- eted last fiscal year. Additional budget was transferred in FY14-15 to cover the costs of a contract change order for additional building plan review and inspection services. Equipment: The increase includes software updates to the permitting software. Wages 66% Employment Taxes 2% Benefits 16% Education and Training 1% Utilities 1% Contractual Services 8% Supplies 1%Equipment 3% Internal Service 2% Use of Funds -Building Safety -By Category Where does the money go? Total Proposed Budget = $204,478 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 125,231$ 136,911$ 131,525$ 133,923$ Employment Taxes 3,513 4,456 5,914 4,798 Benefits 28,723 30,229 36,996 32,445 Dues & Memberships 1,778 509 1,305 710 Education and Training 1,045 789 1,710 2,260 Maintenance and Repair 27 589 935 685 Utilities 1,245 1,496 1,768 1,768 Contractual Services 4,635 13,292 31,320 17,320 Supplies 525 853 1,100 1,100 Equipment - 222 150 5,150 Internal Service 3,981 4,175 4,525 4,319 Transfers - 928 - - Total 170,703$ 194,449$ 217,248$ 204,478$ Expenditures by Category The Height of Desert Living 184 Performance Measures Quality Operating Budgets Building Safety Division Activities/Results Productivity FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of all residential building plan re- views completed within established turn- around times 97% 100% 100% 97% Percentage of all commercial building plan reviews completed within established turn- around times 97% 100% 100% 97% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of building plan reviews conducted (multiple reviews possible) 420 420 475 510 Number of residential plan reviews conducted (multiple reviews possible) 125 125 397 400 Number of commercial plan reviews con- ducted (multiple reviews possible) 250 250 54 50 Number of building inspection FTE’s 1 1 1 1 Total number of permits 457 445 500 550 Total number of inspections (all inspections) 2,000 2,131 2,150 2,200 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Average expenditure per inspection during the reporting period (includes all inspections) $31.25 $37.59 $42.82 $35.57 Average cost per permit $236.78 $256.99 $245.40 $229.49 The Height of Desert Living 185 Operating Budgets Building Safety Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 125,231$ 133,642$ 131,525$ 133,923$ Salaries-Part Time - 3,270 - - FICA - 203 - - Medicare 1,744 1,902 1,906 1,943 Workers Compensation 1,426 2,075 3,757 2,695 Unemployment Insurance 343 276 251 160 Group Health Insurance 13,004 13,408 20,302 15,457 Group Dental Insurance 1,170 1,181 1,188 1,162 Group Vision Insurance 167 168 166 166 Disability Insurance 243 380 462 491 Retirement 13,769 14,699 14,469 14,731 Life Insurance 369 393 409 438 Dues, Subscript & Publicat 1,778 509 1,305 710 Training/Cont Ed - 100 60 - Meetings & Conferences 1,045 689 1,650 2,260 Equipment Maint/Repair - - 125 125 Vehicle Maint/Repair 27 589 560 560 Office Equip Maint/Repair - - 250 - Telecommunications 526 740 768 768 Gas & Oil 719 755 1,000 1,000 Printing Expense 250 108 200 200 Contractual Services 4,361 11,315 31,000 15,000 Bank/Merc Acct Fees 25 1,869 - 2,000 ActiveNet Fees - - 120 120 Office Supplies 114 532 550 550 Uniforms 411 321 550 550 Small Tools - 150 150 Software - - - 5,000 Hardware - 222 - - ISF-Copier Charges 160 247 600 340 ISF-Mail Service Charges 23 26 75 25 ISF-Vehicle Replacement Charge 2,595 2,647 2,700 2,754 ISF-Motor Pool Charges 16 53 - - ISF-Telecom Charges 1,187 1,202 1,150 1,200 Transfer Out - 928 - - Total Building Safety 170,703$ 194,449$ 217,248$ 204,478$ FY15-16 Proposed Budget Summary of Expenditures Building Safety The Height of Desert Living 186 Code Compliance Division Service Delivery Plan The Code Compliance Division is actively involved in maintaining an excellent quality of life by addressing community issues such as abandoned vehicles, prop- erty maintenance, improperly maintained pools, illegal signs, improper parking on private property, and dumping or other destruction in Town-owned washes. The Code Compliance Division strives to address problems in a confidential, friendly and understanding way which allows for sufficient time to come into compliance voluntarily. Operating Budgets Code Compliance Division Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Code Compliance 91,185$ 93,627$ 104,546$ 102,479$ Total 91,185$ 93,627$ 104,546$ 102,479$ Expenditures by Program Code Compliance 100% Use of Funds -Code Compliance -By Program Where does the money go? Total Proposed Budget = $102,479 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 66,417$ 67,750$ 69,780$ 70,465$ Employment Taxes 2,042 2,602 3,983 3,121 Benefits 17,614 17,630 18,378 18,853 Dues & Memberships 35 35 135 150 Education and Training 90 80 625 900 Maintenance and Repair 73 755 560 560 Utilities 1,093 1,277 1,768 1,768 Contractual Services 445 - 5,072 2,572 Supplies 301 296 580 580 Equipment - 286 - - Internal Service 3,075 2,916 3,665 3,510 Total 91,185$ 93,627$ 104,546$ 102,479$ Expenditures by Category The Height of Desert Living 187 Operating Budgets Code Compliance Division Wages 68% Employment Taxes 3% Benefits 18% Education and Training 1% Maintenance and Repair 1%Utilities 2% Contractual Services 3%Supplies 1% Internal Service 3% Use of Funds -Code Compliance -By Category Where does the money go? Total Proposed Budget = $102,479 Performance Measures Productivity Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of code violations brought into voluntary compliance prior to initiation of ad- ministrative or judicial action 99% 99% 98% 99% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of Code Enforcement Officers 1 1 1 1 Number of code violation cases 809 730 755 775 Number of code violation cases reviewed in court proceedings (does not include barking dog cases) 2 2 5 5 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Average cost per code violation case $112.72 $128.26 $138.48 $132.23 The Height of Desert Living 188 Operating Budgets Code Compliance Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 66,416$ 67,750$ 69,780$ 70,465$ Medicare 942 971 1,012 1,022 Workers Compensation 908 1,475 2,828 2,007 Unemployment Insurance 192 156 143 92 Group Health Insurance 9,337 9,135 9,593 9,976 Group Dental Insurance 554 554 568 555 Group Vision Insurance 81 82 81 81 Disability Insurance 144 201 244 259 Retirement 7,304 7,450 7,675 7,752 Life Insurance 195 208 217 230 Licenses/Filing Fees - - 100 100 Dues, Subscript & Publicat 35 35 35 50 Training/Cont Ed 15 - 450 - Meetings & Conferences 75 80 175 900 Vehicle Maint/Repair 73 755 560 560 Telecommunications 527 749 768 768 Gas & Oil 566 528 1,000 1,000 Printing Expense 445 - 72 72 Contractual Services - - 5,000 2,500 Office Supplies 301 99 450 450 Uniforms - 198 130 130 Hardware - 286 - - ISF-Copier Charges 28 27 400 40 ISF-Mail Service Charges 25 13 100 15 ISF-Vehicle Replacement Charge 2,595 2,647 2,700 3,000 ISF-Motor Pool Charges 23 - - - ISF-Telecom Charges 404 228 465 455 Total Code Compliance 91,185$ 93,627$ 104,546$ 102,479$ FY15-16 Proposed Budget Summary of Expenditures Code Compliance The Height of Desert Living 189 Engineering Division Service Delivery Plan The Engineering Division is responsible for design, contract administration and construction oversight for capital projects. The Division is also responsible for the review of commercial and residential plans, utility plans, encroachment permits as well as the maintenance of Town-owned washes and six ADWR jurisdictional dams. Operating Budgets Engineering Division Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 56,930$ 60,589$ 65,179$ 65,926$ Capital Improvement Program 87,949 89,719 96,002 93,274 Engineering 124,254 136,475 146,313 197,654 Stormwater Management 193,224 205,650 255,405 148,939 Total 462,357$ 492,433$ 562,899$ 505,793$ Expenditures by Program Administration 14% Capital Improvement Program 18% Engineering 39% Stormwater Management 29% Use of Funds -Engineering -By Program Where does the money go? Total Proposed Budget = $505,793 Variance Explanations: Engineering: Amounts were included for engineering studies and surveys, and contracted inspections and plan review services. There is also an amount for hiring a consultant to aid in applying for and obtaining a Municipal Storm Sewer System (MS4) permit. Stormwater Management: The majority of expenses were moved to the new Envi- ronmental Fund to be paid for by the annual environmental fee. Partial funding for expenses occurring prior to the collection of this fee was also transferred to the new Fund. The Height of Desert Living 190 Operating Budgets Engineering Division Variance Explanations: Dues & Memberships: The annual Stormwater Permit costing $5000 was moved to the new Environmental Fund. Maintenance and Repair: Dam and wash maintenance, amounting to approxi- mately $170,000, was moved to the new Environmental Fund. Contractual Services: Amounts were included for engineering studies and surveys and contracted inspections and plan review services. There is also an amount for hiring a consultant to aid in applying for and obtaining a Municipal Storm Sewer System (MS4) permit. Transfers: Amounts were included to cover the costs of salaries, dam mainte- nance and permits in the new Environmental Fund before the fee is to be col- lected. Wages 46% Employment Taxes 2% Benefits 13% Dues & Memberships 2% Education and Training 1% Utilities 1% Contractual Services 13% Internal Service 2%Transfers 19% Use of Funds -Engineering -By Category Where does the money go? Total Proposed Budget = $505,793 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 222,614$ 226,642$ 232,452$ 237,632$ Employment Taxes 6,835 8,416 12,774 9,877 Benefits 58,256 58,207 67,776 63,995 Dues & Memberships 6,989 7,494 13,979 8,329 Education and Training 95 230 3,680 3,580 Maintenance and Repair 156,048 166,669 211,110 560 Utilities 3,619 3,938 4,088 4,088 Contractual Services 2,893 10,855 8,472 68,222 Supplies 444 2,410 2,035 3,960 Equipment 1,750 320 450 450 Internal Service 2,814 7,252 6,083 7,621 Transfers - - 97,479 Total 462,357$ 492,433$ 562,899$ 505,793$ Expenditures by Category The Height of Desert Living 191 Operating Budgets Engineering Division Performance Measures Quality Productivity Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of reviews of final plats, site plans and commercial plans completed within es- tablished turn-around time. 95% 95% 95% 95% Percentage of inspections completed within 24 hours of notice 95% 100% 98% 99% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Acres of Town-owned washes maintained* 75 75 75 75 Number of right-of-way and encroachment permits issued 300 350 325 325 Number of easements released or acquired 20 27 15 22 Number of capital improvement projects (CIP) completed 2 3 2 3 Total number of inspections (includes multi- ple inspection totals for residential, commer- cial & CIP projects) 275 302 250 300 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Expenditure per inspection (includes multiple inspection totals for residential, commercial & CIP projects) $771.65 $748.99 $969.26 $969.76 *686 acres of Town-owned washes The Height of Desert Living 192 Operating Budgets Engineering Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 222,297$ 225,897$ 232,452$ 237,632$ Overtime 318 745 - - Medicare 3,090 3,146 3,372 3,447 Workers Compensation 3,299 4,898 9,071 6,210 Unemployment Insurance 446 373 331 220 Group Health Insurance 30,525 29,745 38,339 33,945 Group Dental Insurance 1,862 1,897 1,895 1,978 Group Vision Insurance 254 259 435 284 Disability Insurance 475 675 815 873 Retirement 24,490 24,935 25,569 26,139 Life Insurance 650 697 723 776 Licenses/Filing Fees 5,188 5,363 11,350 5,600 Dues, Subscript & Publicat 1,801 2,131 2,629 2,729 Training/Cont Ed - 135 500 - Meetings & Conferences 95 95 3,180 3,580 Wash Maintenance 141,626 147,968 159,000 - Dam Inspection And Maint 13,400 18,314 49,900 - Vehicle Maint/Repair 672 39 560 560 Office Equip Maint/ Repair 349 348 1,650 - Telecommunications 1,551 1,731 1,788 1,788 Gas & Oil 2,068 2,207 2,300 2,300 Professional Fees 2,555 1,400 1,400 1,400 Engineering Fees - 7,806 6,500 15,000 Printing Expense 184 108 572 322 Advertising/Signage 154 65 - - Contractual Services - - - 50,000 Bank/Merc Acct Fees - 1,475 - 1,500 Office Supplies 300 1,753 1,135 2,785 Safety Supplies - - 200 200 Operating Supplies 19 - - - Food & Beverage Supplies - 45 - - Program Materials - 33 - - Uniforms 125 579 550 825 Postage & Delivery - - 150 150 Small Tools 357 - 450 450 Software 641 - - - Hardware 706 320 - - Peripherals 46 - - - ISF-Copier Charges 901 1,823 1,083 2,555 ISF-Mail Service Charges 87 173 425 425 ISF-Vehicle Replacement Charge - 2,729 2,784 2,840 ISF-Motor Pool Charges 766 1,385 741 741 ISF-Telecom Charges 1,060 1,141 1,050 1,060 Transfer Out - - - 97,479 Total Engineering 462,357$ 492,433$ 562,899$ 505,793$ FY15-16 Proposed Budget Summary of Expenditures Engineering The Height of Desert Living 193 Service Delivery Plan The Facilities Division is dedicated to maintaining a safe and clean environment in Town-owned buildings for citizens and employees to enjoy. The Facilities Division maintains Town Hall, Community Center, Library/Museum, Fire Stations #1 and #2, Kiwanis Building and the Fountain Hills Theatre. Facilities Division Operating Budgets Facilities Division Variance Explanations: Town Hall: In FY14-15, the cost for HVAC controllers replacement, a one-time expense, were completed. Annual maintenance costs for the HVAC and chillers and EMS were reallocated to include a percentage share to the power plant. Also, util- ity expenses, including electricity and water, were reduced to be more in line with actual costs. Community Theater: Emergency repairs to the leaky roof included in FY14-15. Fire Station #1: In FY14-15, budget transfers were made to cover the cost of con- struction documents for a remodel as well as emergency generator repairs. Location FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Town Hall 179,084$ 169,944$ 401,604$ 274,356$ Community Center 155,505 164,255 174,061 186,575 Library/Museum 135,858 134,477 150,497 162,165 Community Theater 17,668 5,004 17,350 6,529 Kiwanis Building 3,171 9,544 8,655 7,346 Physical Plant 46,762 44,146 48,740 48,116 Fire Station #1 23,768 53,661 61,429 48,257 Fire Station #2 12,185 19,482 19,354 19,417 Total 574,001$ 600,513$ 881,690$ 752,761$ Expenditures by Location Town Hall 36% Community Center 25% Library/ Museum 17% Community Theater 1% Kiwanis Building 1% Physical Plant 6% Fire Station #1 6% Fire Station #2 3% Use of Funds -Facilities -By Location Where does the money go? Total Proposed Budget = $752,761 The Height of Desert Living 194 Variance Explanations: Maintenance and Repair: In FY14-15, the cost for HVAC controllers replacement, a one-time expense, were completed. Annual maintenance costs for the HVAC and chillers and EMS were reallocated to include a percentage share to the power plant. Also, utility expenses, including electricity and water, were reduced to be more in line with actual costs. Contractual Services: Additional weeknight cleaning services for the Community Center were included in FY15-16. Increases were also estimated for landscaping costs due to need to go out to bid for a new landscaping contract. Transfers: Amount of funding to the Facilities Replacement Fund was reduced. Operating Budgets Facilities Division Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 116,766$ 109,711$ 120,694$ 122,699$ Employment Taxes 8,154 9,745 13,480 10,922 Benefits 20,972 20,101 28,790 29,933 Dues & Memberships 273 8,680 - 495 Maintenance and Repair 195,736 180,169 255,612 188,216 Utilities 179,386 168,825 209,693 189,478 Contractual Services 11,196 52,720 50,724 76,120 Supplies 24,233 26,612 42,520 39,600 Equipment 14,515 19,059 8,015 5,035 Damages/Vandalism - - 250 250 Internal Service 2,770 4,891 8,140 8,298 Transfers - - 143,772 81,715 Total 574,001$ 600,513$ 881,690$ 752,761$ Expenditures by Category Wages 17% Employment Taxes 1%Benefits 4% Maintenance and Repair 25% Utilities 25% Contractual Services 10% Supplies 5% Equipment 1% Internal Service 1% Transfers 11% Use of Funds -Facilities -By Category Where does the money go? Total Proposed Budget = $752,761 The Height of Desert Living 195 Performance Measures Quality Productivity Activities/Results Operating Budgets Facilities Division FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of maintenance requests resolved within 24 hours 80% 79% 80% 80% Percentage of maintenance requests resolved within 48 hours 94% 92% 92% 92% Percentage of trade related work orders com- pleted in house versus contracts 70% 70% 70% 70% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Square footage of buildings maintained by staff 121,487 122,283 122,283 122,283 Square footage of buildings cleaned by staff 23,500 23,500 23,500 23,500 Number of annual maintenance requests 1,625 1,625 1,625 1,500 Number of custodial staff 1.25 1.25 1.25 1.30 Community Center custodial staff .10 .10 .10 .15 Library/Museum custodial staff .40 .40 .40 .40 Town Hall custodial staff .75 .75 .75 .75 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Civic Center utility costs per square foot (water, sewer, electric – includes parking lot lighting and landscape irrigation) $1.82 $1.73 $2.21 $2.02 The Height of Desert Living 196 Operating Budgets Facilities Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Facilities General Fund Salaries-Full Time 75,801$ 70,714$ 78,720$ 80,045$ Salaries-Part Time 40,261 38,758 41,974 42,654 Overtime 704 239 - - FICA 2,516 2,418 2,602 2,645 Medicare 1,686 1,573 1,753 1,779 Workers Compensation 3,439 5,328 8,800 6,289 Unemployment Insurance 512 427 325 209 Group Health Insurance 11,439 11,092 18,819 19,797 Group Dental Insurance 681 674 692 679 Group Vision Insurance 100 100 96 96 Disability Insurance 153 222 277 293 Retirement 8,378 7,776 8,661 8,804 Life Insurance 221 236 245 264 Licenses/Filing Fees 144 9 - - Dues, Subscript & Publicat 129 8,671 - 495 Building Main/Repair 91,621 35,386 88,593 88,986 HVAC Repair 41,776 56,028 114,435 58,340 Plumbing Repair 2,123 12,394 11,844 11,300 Electrical Repair/Maint 2,729 2,089 4,955 3,995 Fire Protection Systems 10,068 8,712 10,485 6,105 Grounds Maint/Repair - 350 405 - Irrigation Repair - - - 4,200 Backflow Testing & Maintenance 1,502 30 1,185 1,185 Equipment Maint/Repair 5,154 5,924 10,680 3,905 Vehicle Maint/Repair 138 - 800 800 Office Equip Maint/ Repair - 94 400 200 Other Maint/Repair 7,695 2,068 1,325 2,700 Parking Lot Repair 22,954 - - - Striping - - 2,400 - Sidewalk/Pathway Repair - 26,411 - - Sign Repair & Replacement 2,009 1,610 1,345 1,205 Painting 7,967 29,072 5,435 295 Lighting Repair - - 1,325 5,000 Electricity Expense 148,445 146,777 174,655 157,040 Refuse/Recycling 2,351 2,006 1,703 1,703 Telecommunications 771 1,066 1,500 1,500 Water/Sewer 26,513 17,433 29,585 26,985 Gas & Oil 1,307 1,544 2,250 2,250 Professional Fees 11,196 24,589 21,406 33,290 Instructor Fees - 10 - - Rentals & Leases - - 400 400 Printing Expense - - 130 130 Landscape Contracts - 28,121 28,788 42,300 Office Supplies 141 246 175 375 The Height of Desert Living 197 Operating Budgets Facilities Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Facilities General Fund-continued Cleaning/Janitorial Supplies 11,228$ 8,773$ 17,480$ 14,150$ Safety Supplies 137 765 825 670 Operating Supplies 10,309 14,189 19,790 20,905 Food & Beverage Supplies 1,513 1,574 2,000 2,000 Uniforms 867 1,040 1,500 1,500 Postage & Delivery 39 25 - - Miscellaneous Expense - - 750 - Small Tools 130 371 1,615 490 Software 4,342 - - - Peripherals 20 - - - Furniture/Appliances 10,022 6,200 2,200 2,200 Equipment - 12,488 4,200 2,345 Damages/Vandalism - - 250 250 ISF-Copier Charges 38 11 50 50 ISF-Mail Service Charges 8 8 15 10 ISF-Vehicle Replacement Charge - 1,790 5,160 5,263 ISF-Motor Pool Charges 17 14 - - ISF-Telecom Charges 2,707 3,068 2,915 2,975 Transfer Out - - 143,772 81,715 Total Facilities 574,001$ 600,513$ 881,690$ 752,761$ The Height of Desert Living 198 Mapping & Graphics Division Service Delivery Plan The Mapping & Graphics Division is dedicated to providing excellent customer ser- vice in a professional and timely manner. The Division is responsible for providing internal and external customers with maps, graphic information, and research. Operating Budgets Mapping & Graphics Division Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Mapping & Graphics 86,156$ 72,239$ 76,812$ 70,565$ Total 86,156$ 72,239$ 76,812$ 70,565$ Expenditures by Program Mapping & Graphics 100% Use of Funds -Mapping & Graphics -By Program Where does the money go? Total Proposed Budget = $70,565 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 47,860$ 48,137$ 48,211$ 44,182$ Employment Taxes 998 1,041 1,235 991 Benefits 13,893 13,544 15,266 12,542 Dues & Memberships - 2,015 - - Education and Training - 21 1,150 1,000 Maintenance and Repair 853 770 2,500 2,500 Utilities 4,421 2,006 - - Contractual Services 4,493 3,352 4,500 5,500 Supplies 13,319 1,061 3,500 3,500 Internal Service 319 292 450 350 Total 86,156$ 72,239$ 76,812$ 70,565$ Expenditures by Category The Height of Desert Living 199 Operating Budgets Mapping & Graphics Division Wages 63% Employment Taxes 1% Benefits 18% Education and Training 1% Maintenance and Repair 4% Contractual Services 8% Supplies 5% Use of Funds -Mapping & Graphics -By Category Where does the money go? Total Proposed Budget = $70,565 Performance Measures Quality Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target eFountain work order survey satisfaction rat- ing 95% 95% 95% 95% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of internal customer requests proc- essed 200 280 250 250 Number of aerial site plans completed 75 65 75 75 Number of external customer requests proc- essed 50 110 75 75 GIS database maintenance in hours 100 80 80 80 The Height of Desert Living 200 Operating Budgets Mapping & Graphics Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 47,859$ 48,137$ 48,211$ 44,182$ Medicare 687 691 700 641 Workers Compensation 187 255 449 301 Unemployment Insurance 124 95 86 49 Group Health Insurance 7,776 7,376 9,061 6,901 Group Dental Insurance 563 530 531 426 Group Vision Insurance 49 50 49 44 Disability Insurance 104 145 169 162 Retirement 5,263 5,295 5,303 4,861 Life Insurance 140 148 153 148 Licenses/Filing Fees - 2,015 - - Dues, Subscript & Publicat - - - - Training/Cont Ed - - 1,000 - Meetings & Conferences - 21 150 1,000 Equipment Maint/Repair 852 770 2,500 2,500 Office Equip Maint/ Repair - - - - Professional Fees 4,421 2,006 4,500 5,500 Printing Expense - - - - Office Supplies 4,493 3,352 3,500 3,500 Hardware 5,636 1,061 - - Equipment 7,683 - - - ISF-Copier Charges 11 12 120 20 ISF-Motor Pool Charges 46 40 100 100 ISF-Telecom Charges 262 240 230 230 Total Mapping & Graphics 86,156$ 72,239$ 76,812$ 70,565$ FY15-16 Proposed Budget Summary of Expenditures Mapping & Graphics The Height of Desert Living 201 Planning Division Service Delivery Plan The Planning Division is dedicated to enhancing the quality of life in Fountain Hills through innovative, proven planning techniques, and providing excellent customer service in a professional and timely manner. The Division implements land use planning related goals, policies and programs as approved by the Town Council. The Division processes applications for zoning interpretations and verifications, preliminary and final sub-division plats, variances from the requirements of the Zoning Ordinance, Temporary Use Permits, Special Use Permits, Concept Plans (site plans), signs and amendments to the General Plan and Area Specific Plans. The Division also processes amendments to the Town’s regulations, the Zoning Or- dinance, Sub-Division Ordinance and Town Code. Environmental Service provides regulatory compliance oversight to Fountain Hills’ operations and facilities. Environmental Service is also responsible for coordinating recycling programs, energy efficiency activities to help promote and implement sustainable activities within the Town. This Division also maintains regulatory com- pliance permits for the Town. Operating Budgets Planning Division Current Planning 65% Environmental Service 18% Long Range Planning 17% Use of Funds -Planning -By Program Where does the money go? Total Proposed Budget = $167,648 Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Current Planning 94,363 97,300 106,782 107,623 Environmental Service 29,398 32,611 35,214 30,747 Long Range Planning 25,972 26,790 29,315 29,278 Total 149,733$ 156,701$ 171,311$ 167,648$ Expenditures by Program The Height of Desert Living 202 Operating Budgets Planning Division Wages 66% Employment Taxes 3% Benefits 16% Dues & Memberships 6% Education and Training 1% Maintenance and Repair 1% Contractual Services 2% Supplies 2% Internal Service 2% Use of Funds -Planning -By Category Where does the money go? Total Proposed Budget = $167,648 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 112,153$ 114,143$ 117,146$ 111,604$ Employment Taxes 2,636 3,921 6,240 4,428 Benefits 26,561 26,774 28,574 26,781 Dues & Memberships 2,957 5,237 5,953 10,413 Education and Training - - 1,940 1,940 Maintenance and Repair - 108 1,044 882 Utilities 61 185 780 1,164 Contractual Services 779 1,724 3,322 4,122 Supplies 1,290 2,393 3,075 3,637 Equipment - 232 100 100 Internal Service 3,296 1,984 3,137 2,577 Total 149,733$ 156,701$ 171,311$ 167,648$ Expenditures by Category The Height of Desert Living 203 Performance Measures Quality Operating Budgets Planning Division Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of first reviews of plans com- pleted within the established Department turnaround time 100% 100% 100% 100% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of temporary use permits completed 9 2 5 N/A Number of ordinance/code changes proc- essed 4 4 5 4 Number of zoning cases 20 15 12 8 Number of concept plans reviewed 8 8 8 12 Number of A-frame sign permits 50 50 65 80 Number of paper shredding events held* 2* 2* 2* 2* Number of recycling events held 2 1 1* 1* CFL/florescent bulb recycling 0 0 2* 2* *Funded by the Fountain Hills Library Association. The Height of Desert Living 204 Operating Budgets Planning Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 112,151$ 114,143$ 117,146$ 111,604$ Medicare 1,614 1,633 1,698 1,618 Workers Compensation 761 2,084 4,360 2,700 Unemployment Insurance 261 204 182 110 Group Health Insurance 12,762 12,629 14,012 12,903 Group Dental Insurance 776 783 796 726 Group Vision Insurance 105 108 106 99 Disability Insurance 239 340 411 410 Retirement 12,350 12,561 12,884 12,277 Life Insurance 329 352 365 366 Licenses/Filing Fees 68 2,328 1,250 9,710 Dues, Subscript & Publicat 2,890 2,910 4,703 703 Meetings & Conferences - - 1,940 1,940 Equipment Maint/Repair - - 800 800 Vehicle Maint/Repair - - 82 82 Office Equip Maint/ Repair - 108 162 - Telecommunications 61 185 180 564 Gas & Oil - - 600 600 Printing Expense 66 - 822 822 Advertising/Signage 714 941 2,500 2,500 Bank/Merc Acct Fees - 783 - 800 Office Supplies 432 1,403 2,150 2,712 Program Materials 858 842 925 925 Uniforms - 127 - - Postage & Delivery - 20 - - Small Tools - - 100 100 Hardware - 232 - - ISF-Copier Charges 2,386 951 2,095 1,535 ISF-Mail Service Charges 124 133 400 400 ISF-Motor Pool Charges 132 132 57 57 ISF-Telecom Charges 654 769 585 585 Total Planning 149,733$ 156,701$ 171,311$ 167,648$ FY15-16 Proposed Budget Summary of Expenditures Planning The Height of Desert Living 205 Community Services Operating Budgets Community Services The Height of Desert Living 206 Operating Budgets Community Services Note: Numbers in parentheses represent full-time equivalents (FTE). The Height of Desert Living 207 Operating Budgets Community Services COMMUNITY SERVICES Mission Statement The mission of the Community Services Department is to provide exceptional cus- tomer service to enhance the quality of life by providing and maintaining safe, available, and accessible parks and facilities, recreation programs, events, and services that will meet the intellectual, social, cultural, and leisure needs of all residents. Department Overview Management and operations of Parks, Recreation, Community Center, Senior Ser- vices, McDowell Mountain Preserve, Desert Botanical Garden, a growing public trails system, public art, tourism, and the Avenue of the Fountains Plaza. Variance Explanations: Community Center Operations: The decrease is attributable to the elimination of the transfer to debt service for FY15-16. The excise tax collected for the repay- ment of the MPC Bonds will cover the debt service payments in FY15-16, but the transfer will again be required in future years. Division FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Recreation 444,749$ 532,018$ 585,347$ 614,267$ Parks 935,176 947,624 1,096,043 1,186,638 Community Center Operations 400,664 433,194 457,104 227,823 Senior Services 206,878 208,024 230,025 231,846 Total 1,987,467$ 2,120,860$ 2,368,519$ 2,260,574$ Expenditures by Division Recreation 27% Parks 53% Community Center Operations 10% Senior Services 10% Use of Funds -Community Services -By Division Where does the money go? Total Proposed Budget = $2,260,574 The Height of Desert Living 208 Variance Explanations: Administration: The decrease is attributable to the elimination of the transfer to debt service for FY15-16. The excise tax collected for the repayment of the MPC Bonds will cover the debt service payments in FY15-16, but the transfer will again be required in future years. Amenities: The increase is due to the addition of the new Avenue of the Fountains Plaza in the Park’s budget. Operating Budgets Community Services Note: Programs that account for 1% of the total are not shown on the chart. Administration 17%Amenities 15% Art & Culture 2% Boards & Commissions 2%Community Events 5% Event Planning 3% Field Prep/Maintenan ce 8% Fountain 10% Home Delivered Meals 3% Landscape Maintenance 10% Operations 5%Senior Membership 5% Social/Communit y Services 4% Special Interest Programs 2% Sports Activities 3% Youth & Teen Programs 4% Use of Funds -Community Services -By Program Where does the money go? Total Proposed Budget = $2,260,574 Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 554,839$ 546,422$ 561,091$ 392,508$ Amenities 218,515 190,310 239,748 327,974 Art & Culture 7,767 48,127 42,021 41,453 Boards & Commissions 43,473 56,217 60,627 48,691 Community Events 99,135 94,842 109,330 114,580 Event Planning 54,013 61,195 60,394 57,862 Field Prep/Maintenance 152,826 170,384 187,280 181,643 Fountain 188,860 223,119 223,665 220,871 Home Delivered Meals 74,521 60,983 65,266 73,522 Landscape Maintenance 176,540 162,852 228,117 236,488 Open Space 31,762 31,494 39,581 29,058 Operations 88,147 115,620 137,406 116,568 Senior Membership 80,550 86,956 99,108 105,841 Social/Community Services 66,363 70,459 78,795 82,514 Special Events 27,364 27,073 25,864 26,769 Special Interest Programs 26,890 24,407 41,725 39,850 Sports Activities 56,901 55,629 78,519 73,851 Youth & Teen Programs 39,001 94,771 89,982 90,531 Total 1,987,467$ 2,120,860$ 2,368,519$ 2,260,574$ Expenditures by Program The Height of Desert Living 209 Operating Budgets Community Services Variance Explanations: Maintenance and Repair: The increase is due to the addition of the new Avenue of the Fountains Plaza in the Park’s budget. Equipment: The annual cost for replacing the chairs at the Community Center had to be eliminated. Transfers: The annual transfer to debt service for FY15-16 was eliminated be- cause the excise tax collected for the repayment of the MPC Bonds will cover the debt service payments in FY15-16, but the transfer will again be required in future years. Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 822,745$ 824,172$ 847,675$ 860,753$ Employment Taxes 39,670 44,449 61,121 51,352 Benefits 171,062 165,368 193,061 200,023 Dues & Memberships 5,976 4,940 5,101 4,642 Education and Training 5,704 9,138 12,050 11,655 Maintenance and Repair 132,347 141,825 168,957 205,518 Utilities 282,686 280,071 318,061 342,528 Contractual Services 185,585 279,706 369,825 393,041 Supplies 105,585 116,243 135,645 130,564 Equipment 4,557 20,296 19,870 10,600 Damages/Vandalism 6,540 1,080 2,100 2,100 Internal Service 29,806 40,072 41,553 47,798 Transfers 195,204 193,500 193,500 - Total 1,987,467$ 2,120,860$ 2,368,519$ 2,260,574$ Expenditures by Category Wages 39% Employment Taxes 2% Benefits 9% Education and Training 1% Maintenance and Repair 9% Utilities 15% Contractual Services 17% Supplies 6% Internal Service 2% Use of Funds -Community Services -By Category Where does the money go? Total Proposed Budget = $2,260,574 Open Space: Due to the addition of the new Avenue of the Fountains Plaza in the Parks budget, there were personnel allocation changes that affected the program costs. Variance Explanations (cont.): The Height of Desert Living 210 FY14-15 Department Accomplishments FY15-16 Objectives Operating Budgets Community Services Initiative Strategic Value Estimated Cost/Funding Source To increase, to the extent pos- sible, both internal (Town) and external (Others) special events in the Community C2-Civility-and R1, R2 R3- Recreational Opportunities and Amenities TBD/General Fund To continue to participate/ provide input to the Fountain Hills Coalition and the School Health Committee P5-Public Safety, Health and Welfare $0 To again be designated as a Playful City USA—5th year R1, R4-Recreational Opportuni- ties and Amenities $0 Assumed the responsibility for the Town’s newly renovated Avenue of the Fountains Plaza R2-Recreational opportunities and amenities $80,000/General Fund Initiative Strategic Value Provided over 4,000 meals under the Home De- livered Meals program P4-Public Safety, Health and Welfare Continued to partner with various travel compa- nies for trips for seniors R1-Recreational opportunities and amenities Developed various Trail Programs/brochures- Professionally printed R2-Recreational opportunities and amenities & EV5-Economic Vitality Completed Level 1 Background Checks - HDM P1-Public Safety, Health and Welfare Continued to Implement the Urban Trail Pro- gram R2-Recreational opportunities and amenities; Responsible for the Town’s tourism efforts R1, R2, R3-Recreational opportunities and amenities The Height of Desert Living 211 Operating Budgets Community Services The Height of Desert Living 212 Operating Budgets Community Services Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Community Services General Fund Salaries-Full Time 665,672$ 654,805$ 651,058$ 656,237$ Salaries-Part Time 154,729 168,884 196,617 91,395 Hourly Wages-Temp - - - 111,121 Overtime 2,344 484 - 2,000 FICA 9,718 10,533 11,766 12,454 Medicare 11,718 11,748 12,199 12,437 Workers Compensation 13,793 18,670 34,888 24,997 Unemployment Insurance 4,440 3,498 2,268 1,464 Group Health Insurance 85,705 80,901 107,435 115,371 Group Dental Insurance 7,652 7,747 8,344 6,919 Group Vision Insurance 1,010 956 1,365 1,006 Disability Insurance 1,505 1,828 2,272 2,405 Retirement 73,260 71,990 71,617 72,181 Life Insurance 1,930 1,946 2,028 2,141 Licenses/Filing Fees 1,508 2,394 2,140 1,710 Dues, Subscript & Publicat 4,468 2,545 2,961 2,932 Training/Cont Ed 1,350 2,267 4,500 - Meetings & Conferences 4,354 6,871 7,550 11,655 Building Main/Repair 970 1,102 850 1,000 HVAC Repair - 1,018 4,350 1,400 Plumbing Repair 1,352 3,940 2,750 2,650 Electrical Repair/Maint 4,533 8,758 5,450 5,750 Fire Protection Systems 479 2,712 1,200 1,200 Grounds Maint/Repair 15,773 6,098 10,300 22,300 Irrigation Repair 14,381 15,836 12,898 13,950 Backflow Testing & Maintenance 1,175 70 2,500 3,690 Equipment Maint/Repair 17,839 59,088 39,642 79,590 Vehicle Maint/Repair 5,793 4,388 11,099 13,300 Office Equip Maint/ Repair 2,968 1,792 600 1,080 Other Maint/Repair 17,023 10,865 36,400 22,200 Art Maint/Repair/Install 4,715 9,525 8,500 7,500 Parking Lot Repair 33,411 - - - Striping 220 820 1,900 2,380 Sidewalk/Pathway Repair 18 1,765 1,550 1,600 Sign Repair & Replacement 2,520 1,583 2,600 5,825 Painting 658 676 4,767 1,803 Lighting Repair 8,518 11,789 21,600 18,300 Electricity Expense 211,357 211,224 235,560 243,540 Refuse/Recycling 6,375 5,955 6,020 6,080 Telecommunications 7,156 6,900 6,808 7,492 Water/Sewer 44,342 41,868 55,221 70,604 Gas & Oil 13,458 14,124 14,452 14,812 Professional Fees 19,438 17,610 35,055 24,905 Instructor Fees 9,420 8,267 21,084 18,404 Rentals & Leases 32,672 32,914 33,903 37,791 Printing Expense 583 4,535 6,740 5,320 The Height of Desert Living 213 Operating Budgets Community Services Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Community Services General Fund-continued Advertising/Signage 3,228$ 7,151$ 4,710$ 5,470$ Contractual Services 63,278 45,804 47,735 57,520 Constituent Communication - - 31,400 32,900 Bank/Merc Acct Fees 4,748 4,016 11,989 9,950 Community Contracts/Events - 99,120 79,296 74,176 Landscape Contracts 48,803 53,079 86,739 116,020 ActiveNet Fees 3,416 7,211 11,175 10,585 Office Supplies 4,768 9,391 8,400 7,750 Cleaning/Janitorial Supplies 11,923 11,335 12,353 12,353 Safety Supplies 1,403 810 1,100 1,100 Operating Supplies 51,228 65,939 75,729 72,683 Food & Beverage Supplies 3,197 2,397 2,345 1,870 Program Materials 28,662 23,703 32,135 30,315 Uniforms 4,170 2,460 3,583 3,593 Postage & Delivery 233 83 - 900 Miscellaneous Expense - 125 - - Small Tools 3,814 3,443 8,670 10,600 Hardware - 969 - - Peripherals 743 421 - - Furniture/Appliances - 13,224 11,200 - Equipment - 2,239 - - Damages/Vandalism 6,540 1,080 2,100 2,100 ISF-Copier Charges 5,754 6,526 7,726 11,160 ISF-Mail Service Charges 423 743 592 453 ISF-Vehicle Replacement Charge 15,200 26,022 26,875 29,691 ISF-Motor Pool Charges 136 22 - - ISF-Telecom Charges 8,293 6,758 6,360 6,494 Transfer Out 195,204 193,500 193,500 - Total Community Services 1,987,467$ 2,120,860$ 2,368,519$ 2,260,574$ The Height of Desert Living 214 Community Center Division Service Delivery Plan The Community Center strives to enhance the quality of life of Fountain Hills resi- dents by providing and maintaining a safe, available, and accessible facility that will meet the needs of all residents. Operating Budgets Community Center Division Variance Explanations: Administration: The decrease is attributable to the elimination of the transfer to debt service for FY15-16. The excise tax collected for the repayment of the MPC Bonds will cover the debt service payments in FY15-16, but the transfer will again be required in future years. Boards & Commissions: Due to combining three of the commissions into one called Community Services Advisory Commission (CSAC) on August 7, 2014, the budget were combined and the program costs were eliminated in this division. Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 246,317$ 244,233$ 246,451$ 53,393$ Boards & Commissions 12,187 12,146 12,853 - Event Planning 54,013 61,195 60,394 57,862 Operations 88,147 115,620 137,406 116,568 Total 400,664$ 433,194$ 457,104$ 227,823$ Expenditures by Program Administration 48% Event Planning 52% Use of Funds -Community Center -By Program Where does the money go? Total Proposed Budget = $227,823 The Height of Desert Living 215 Operating Budgets Community Center Division Variance Explanations: Benefits: The decrease is a result of changes in coverage for an employee. Equipment: The annual cost for replacing the chairs at the Community Center had to be eliminated. Transfers: The annual transfer to debt service for FY15-16 was eliminated be- cause the excise tax collected for the repayment of the MPC Bonds will cover the debt service payments in FY15-16, but the transfer will again be required in future years. Wages 68% Employment Taxes 5% Benefits 13%Utilities 1% Contractual Services 8% Supplies 2% Equipment 1% Internal Service 2% Use of Funds -Community Center -By Category Where does the money go? Total Proposed Budget = $227,823 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 152,928$ 164,593$ 163,500$ 156,129$ Employment Taxes 7,466 9,624 13,021 10,664 Benefits 30,657 30,264 46,061 29,097 Dues & Memberships 367 1,270 608 870 Education and Training 199 268 - - Maintenance and Repair 2,968 1,751 600 1,080 Utilities 1,190 1,387 1,020 1,320 Contractual Services 4,963 9,463 16,944 18,314 Supplies 2,312 2,615 3,950 3,650 Equipment - 14,930 14,850 2,950 Internal Service 4,114 3,529 3,050 3,749 Transfers 193,500 193,500 193,500 - Total 400,664$ 433,194$ 457,104$ 227,823$ Expenditures by Category The Height of Desert Living 216 Performance Measures Quality Productivity 1 Population for FY12-13 - FY15-16 is based on the 2010 U.S. Census. Operating Budgets Community Center Division Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target To attain a high overall satisfaction rating (good or better) with quality on rental evaluations N/A N/A Good Good To achieve a high return rate on rental sur- veys N/A N/A 50% 50% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of bookings 3,200 3,220 3,250 3,275 Number of patrons served 67,000 69,400 72,000 75,000 Number of hours worked by volunteer staff in support of facility operations 875 875 884 884 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Net operating costs of facility per capita1 $10.14 $11.34 $11.75 $10.75 The Height of Desert Living 217 Operating Budgets Community Center Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 105,968$ 112,449$ 107,618$ 99,822$ Salaries-Part Time 46,899 52,145 55,882 14,359 Hourly Wages-Temp - - - 41,948 Overtime 61 - - - FICA 2,908 3,233 3,464 3,427 Medicare 2,204 2,374 2,371 2,250 Workers Compensation 1,520 3,220 6,713 4,696 Unemployment Insurance 834 796 473 291 Group Health Insurance 16,981 15,909 31,854 16,352 Group Dental Insurance 1,305 1,216 1,460 911 Group Vision Insurance 174 169 198 161 Disability Insurance 229 291 376 366 Retirement 11,656 12,362 11,839 10,981 Life Insurance 310 318 334 326 Licenses/Filing Fees 329 1,178 350 600 Dues, Subscript & Publicat 38 92 258 270 Meetings & Conferences 199 268 - - Office Equip Maint/ Repair 2,968 1,751 600 1,080 Sign Repair & Replacement - - - - Telecommunications 1,190 1,387 1,020 1,320 Professional Fees - - 300 300 Rentals & Leases - 1,689 3,120 3,120 Printing Expense - 455 1,630 1,130 Advertising/Signage 3,124 5,819 4,250 4,920 Constituent Communication - - 1,800 3,000 Bank/Merc Acct Fees 1,837 1,166 4,911 4,911 ActiveNet Fees 2 334 933 933 Office Supplies 461 913 750 450 Operating Supplies - 188 1,000 1,000 Food & Beverage Supplies 376 380 550 550 Program Materials 1,128 652 1,000 1,000 Uniforms 359 482 650 650 Postage & Delivery (10) - - - Small Tools - 808 3,650 2,950 Hardware - 969 - - Peripherals - 317 - - Furniture/Appliances - 11,304 11,200 - Equipment Maint/Repair - 1,531 - - ISF-Copier Charges 623 913 680 1,370 ISF-Mail Service Charges 14 13 40 10 ISF-Telecom Charges 3,477 2,603 2,330 2,369 Transfer Out 193,500 193,500 193,500 - Total Community Center 400,664$ 433,194$ 457,104$ 227,823$ FY15-16 Proposed Budget Summary of Expenditures Community Center The Height of Desert Living 218 Parks Division Service Delivery Plan The Parks Division staff is dedicated to providing safe, clean and green parks that will meet the intellectual, social, cultural, and leisure needs of all park patrons. The Town’s park system has been developed to enhance the quality of life of Fountain Hills residents with hiking trails and park facilities for Youth and Adult Sports Pro- grams, Youth and Teen Programs, Special Events, and Facility Rentals. Each year, our experienced staff works to meet the goals through efficient park maintenance and operations methods. Variance Explanations: Trails: The decrease is from personnel allocation changes that affected the pro- gram costs. Avenue of the Fountains: The increase is for the expense of maintaining the new Plaza, which formerly was maintained by Development Services. Operating Budgets Parks Division Location Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Fountain Park 383,784$ 411,288$ 452,480$ 442,267$ Golden Eagle Park 304,664 296,590 342,047 374,238 Four Peaks Park 120,065 115,257 147,927 140,963 Desert Vista Park 94,902 92,995 114,008 113,291 Trails 31,761 31,494 39,581 29,058 Avenue of the Fountains - - - 86,821 Total 935,176$ 947,624$ 1,096,043$ 1,186,638$ Expenditures by Location Fountain Park 37% Golden Eagle Park 32% Four Peaks Park 12% Desert Vista Park 10% Trails 2%Avenue of the Fountains 7% Uses of Funds -Parks -By Location Where the Money Goes Total Proposed Budget = $1,186,638 The Height of Desert Living 219 Operating Budgets Parks Division Variance Explanations: Amenities: The increase is due to the addition of the new Avenue of the Fountains Plaza. Open Space: The decrease is from personnel allocation changes that affected the program costs. Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 166,674$ 169,465$ 177,652$ 190,604$ Amenities 218,515 190,310 239,748 327,974 Field Prep/Maintenance 152,826 170,384 187,280 181,643 Fountain 188,860 223,119 223,665 220,871 Landscape Maintenance 176,540 162,852 228,117 236,488 Open Space 31,761 31,494 39,581 29,058 Total 935,176$ 947,624$ 1,096,043$ 1,186,638$ Expenditures by Program Administration 16% Amenities 28% Field Prep/ Maintenance 18% Fountain 19% Landscape Maintenance 20% Open Space 2% Uses of Funds -Parks -By Program Where the Money Goes Total Proposed Budget = $1,186,638 The Height of Desert Living 220 Variance Explanations: Maintenance and Repair: The increase is due to the addition of the new Avenue of the Fountains Plaza and the costs associated with annual upkeep of all the facilities and landscaping. Operating Budgets Parks Division Wages 25%Employment Taxes 1% Benefits 8% Maintenance and Repair 16% Utilities 29% Contractual Services 11% Supplies 7% Equipment 1% Internal Service 2% Uses of Funds -Parks -By Category Where the Money Goes Total Proposed Budget = $1,186,638 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 287,888$ 271,388$ 278,983$ 280,594$ Employment Taxes 12,853 13,538 20,446 15,450 Benefits 75,552 73,369 81,271 92,257 Dues & Memberships 740 840 1,780 1,035 Education and Training 1,138 2,299 2,300 3,905 Maintenance and Repair 122,917 130,250 159,307 194,388 Utilities 279,370 276,638 314,773 338,520 Contractual Services 61,867 73,761 115,064 136,122 Supplies 66,508 76,535 89,084 86,420 Equipment 3,717 3,472 5,020 7,650 Damages/Vandalism 6,540 1,067 2,100 2,100 Internal Service 14,382 24,467 25,915 28,197 Transfers 1,704 - - - Total 935,176$ 947,624$ 1,096,043$ 1,186,638$ Expenditures by Category The Height of Desert Living 221 Performance Measures Quality Productivity Operating Budgets Parks Division Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Maintain a high overall satisfaction rating (good or better) of maintenance/operations Good Good Good Good Number of Special Events hosted in parks 23 25 30 30 Appearance/availability Good Good Good Good FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Restroom serviced and cleaned 365 days 365 days 365 days 365 days Ramadas serviced and cleaned 365 365 365 365 Trails maintained and ready for use daily 365 365 365 365 Trailhead promotions with brochures, maps and Town website 365 365 365 365 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Park bookings 2,500 2,500 2,500 2,550 Park rentals/revenue 286/ $14,457 300/ $19,915 300/ $18,550 320/ $17,670 Department hosted special events 10 10 10 10 Fountain Hills Hiking Trail visitors 1000+ 1000+ 1000+ 1000+ Fountain Hills Park Statistics:  116 Acres of Developed Parks  740 Acres of Mountain Preserve Park  8 Acres of Botanical Garden Preserve  59.2 Acres of Lake Overlook Trail Preserve  10.43 Miles of Trails The Height of Desert Living 222 Operating Budgets Parks Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Parks General Fund Salaries-Full Time 287,725$ 270,929$ 278,983$ 278,594$ Overtime 163 459 - 2,000 Medicare 4,101 3,874 4,052 4,039 Workers Compensation 7,654 8,901 15,725 10,982 Unemployment Insurance 1,097 762 669 429 Group Health Insurance 38,373 37,902 44,340 56,387 Group Dental Insurance 3,515 3,502 3,548 2,879 Group Vision Insurance 507 480 850 416 Disability Insurance 686 811 972 1,022 Retirement 31,648 29,832 30,690 30,642 Life Insurance 824 843 871 911 Licenses/Filing Fees 390 590 1,140 440 Dues, Subscript & Publicat 350 250 640 595 Training/Cont Ed 790 2,079 1,800 - Meetings & Conferences 348 220 500 3,905 Building Main/Repair 970 1,102 850 1,000 HVAC Repair - 1,018 4,350 1,400 Plumbing Repair 1,352 3,940 2,750 2,650 Electrical Repair/Maint 4,533 8,758 5,450 5,750 Fire Protection Systems 479 2,712 1,200 1,200 Grounds Maint/Repair 15,773 6,098 10,300 22,300 Irrigation Repair 14,381 15,836 12,898 13,950 Backflow Testing & Maintenance 1,175 70 2,500 3,690 Equipment Maint/Repair 17,839 59,088 39,642 79,590 Vehicle Maint/Repair 5,358 4,261 10,599 12,800 Other Maint/Repair 17,023 10,865 36,400 20,200 Parking Lot Repair 33,411 - - - Striping 220 820 1,900 2,380 Sidewalk/Pathway Repair 18 1,765 1,550 1,600 Sign Repair & Replacement 1,208 1,452 2,550 5,775 Painting 658 676 4,767 1,804 Lighting Repair 8,518 11,789 21,600 18,300 Electricity Expense 211,357 211,224 235,560 243,540 Refuse/Recycling 6,375 5,955 6,020 6,080 Telecommunications 4,160 3,868 4,120 4,084 Water/Sewer 44,342 41,868 55,221 70,604 Gas & Oil 13,137 13,723 13,852 14,212 Professional Fees 9,538 7,700 18,000 9,200 Rentals & Leases 2,967 9,917 6,780 7,380 Printing Expense - 1,986 2,300 2,300 Bank/Merc Acct Fees 241 550 551 551 Landscape Contracts 48,803 53,079 86,738 116,020 The Height of Desert Living 223 Operating Budgets Parks Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Parks General Fund-continued ActiveNet Fees 317$ 529$ 695$ 671$ Office Supplies 15 - 200 200 Cleaning/Janitorial Supplies 11,923 11,335 12,153 12,153 Safety Supplies 1,403 810 1,100 1,100 Operating Supplies 49,199 62,926 71,683 69,383 Food & Beverage Supplies - - 120 119 Program Materials 1,921 - 1,700 1,350 Uniforms 1,823 1,464 2,128 2,114 Postage & Delivery 225 - - - Small Tools 3,717 2,546 5,020 7,650 Furniture/Appliances - 307 - - Equipment - 620 - - Damages/Vandalism 6,540 1,067 2,100 2,100 ISF-Copier Charges 1,136 360 1,026 580 ISF-Mail Service Charges 2 5 28 9 ISF-Vehicle Replacement Charge 12,375 23,141 23,937 26,693 ISF-Telecom Charges 869 960 925 915 Transfer Out 1,704 - - - Total Parks 935,176$ 947,624$ 1,096,043$ 1,186,638$ The Height of Desert Living 224 Operating Budgets Parks Division The Height of Desert Living 225 Recreation Division Service Delivery Plan The Recreation Division strives to enhance the quality of life of Fountain Hills resi- dents by providing recreation services that will meet the intellectual, social, cul- tural, and leisure needs of all residents. Program activities include: Special Interest Classes, Youth and Adult Sports Pro- grams, Youth and Teen Programs, Special Events, and Facility Rentals. Operating Budgets Recreation Division Variance Explanations: Boards & Commissions: Due to combining three of the commissions into one called Community Services Advisory Commission (CSAC) on August 7, 2014, there were personnel allocation changes that affected the program costs. Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 90,756$ 87,388$ 88,306$ 96,028$ Art & Culture 7,767 48,127 42,021 41,453 Boards & Commissions 30,571 29,322 30,805 48,691 Community Events 99,136 94,842 109,330 114,580 Social/Community Service 66,363 70,459 78,795 82,514 Special Events 27,364 27,073 25,864 26,769 Special Interest Programs 26,890 24,407 41,725 39,850 Sports Activities 56,901 55,629 78,519 73,851 Youth & Teen Programs 39,001 94,771 89,982 90,531 Total 444,749$ 532,018$ 585,347$ 614,267$ Expenditures by Program Administration 16%Art & Culture 7% Boards & Commissions 8% Community Events 19% Social/ Community Service 14% Special Events 4% Special Interest Programs 6% Sports Activities 12%Youth & Teen Programs 13% Use of Funds -Recreation -By Program Where does the money go? Total Proposed Budget = $614,267 The Height of Desert Living 226 Variance Explanations: Benefits: The increase is a result of changes in coverage for several employees. Operating Budgets Recreation Division Wages 45% Employment Taxes 3% Benefits 11% Dues & Memberships Education and Training 1% Maintenance and Repair 2% Utilities Contractual Services 30% Supplies 6% Internal Service 2% Use of Funds -Recreation -By Category Where does the money go? Total Proposed Budget = $614,267 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 256,169$ 252,513$ 256,073$ 277,991$ Employment Taxes 12,447 14,165 19,106 17,284 Benefits 52,487 48,792 51,689 66,586 Dues & Memberships 4,573 1,968 2,413 2,417 Education and Training 4,367 6,535 9,750 7,750 Maintenance and Repair 6,450 9,824 9,000 10,000 Utilities 1,818 1,709 1,908 1,908 Contractual Services 64,946 157,189 189,609 184,949 Supplies 32,549 30,137 36,290 34,844 Equipment 731 90 - - Damages/Vandalism - 13 - - Internal Service 8,212 9,083 9,509 10,538 Total 444,749$ 532,018$ 585,347$ 614,267$ Expenditures by Category The Height of Desert Living 227 Performance Measures Quality Productivity 1 Does not include participation at special events, drop-in teen programs, or Boys and Girls Club partner- ships. 2 Populations for FY12-13—FY15-16 are based on the 2010 U.S. Census. Operating Budgets Recreation Division Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target To attain a high overall satisfaction rating (good or better) with the quality of Town rec- reation programs on program evaluations N/A 80% 80% 80% To achieve a high return rate on recreation program surveys N/A 25% 30% 35% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of individual program participants1 1,641 2,234 2,350 2,450 Number of team sports program participants 585 602 600 600 Number of hours worked by volunteer staff in support of recreation activities 1,000 1,000 1,000 1,000 Number of Youth Sports, Boys and Girls Club and School District Facility Bookings 1,500 1,500 1,761 1,800 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Net operating costs of recreation programs per capita2 $16.37 $22.06 $22.57 $22.74 The Height of Desert Living 228 Operating Budgets Recreation Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 201,441$ 194,206$ 185,681$ 203,714$ Salaries-Part Time 52,650 58,282 70,392 9,329 Hourly Wages-Temp - - - 64,948 Overtime 2,077 25 - - FICA 3,388 3,662 3,939 4,575 Medicare 3,603 3,547 3,615 4,030 Workers Compensation 3,972 5,672 10,850 8,203 Unemployment Insurance 1,484 1,284 702 476 Group Health Insurance 27,431 24,356 27,674 40,089 Group Dental Insurance 1,620 1,832 2,140 2,340 Group Vision Insurance 236 215 227 342 Disability Insurance 426 508 648 744 Retirement 22,200 21,334 20,423 22,408 Life Insurance 574 548 577 663 Licenses/Filing Fees 497 330 350 350 Dues, Subscript & Publicat 4,076 1,638 2,063 2,067 Training/Cont Ed 560 152 2,700 - Meetings & Conferences 3,807 6,383 7,050 7,750 Vehicle Maint/Repair 435 127 500 500 Office Equip Maint/ Repair - 41 - - Other Maint/Repair - - - 2,000 Art Maint/Repair/Install 4,715 9,525 8,500 7,500 Sign Repair & Replacement 1,300 131 - - Telecommunications 1,497 1,308 1,308 1,308 Gas & Oil 321 401 600 600 Professional Fees 8,885 8,810 15,905 13,705 Instructor Fees 8,970 7,817 20,484 16,634 Rentals & Leases 29,431 21,137 23,775 27,135 Printing Expense 443 2,045 2,600 1,750 Advertising/Signage 104 1,332 300 550 Contractual Services 14,683 12,540 13,750 16,300 Constituent Communication - - 25,700 26,900 Bank/Merc Acct Fees 1,786 1,835 2,868 2,868 Community Contracts/Events - 99,120 79,296 74,176 ActiveNet Fees 643 2,552 4,931 4,931 Office Supplies 2,308 6,335 5,300 5,300 Cleaning/Janitorial Supplies - - 200 200 Operating Supplies 904 337 - - Food & Beverage Supplies 1,734 403 550 550 Program Materials 25,612 22,501 29,435 27,965 Uniforms 1,991 514 805 829 Postage & Delivery - 46 - - Small Tools 97 90 - - Peripherals 635 - - - Damages/Vandalism - 13 - - ISF-Copier Charges 2,935 4,101 4,650 5,625 ISF-Mail Service Charges 191 478 320 215 ISF-Vehicle Replacement Charge 2,825 2,881 2,939 2,998 ISF-Motor Pool Charges 136 22 - - ISF-Telecom Charges 2,126 1,602 1,600 1,700 Transfer Out - - - - Total Recreation 444,749$ 532,018$ 585,347$ 614,267$ FY15-16 Proposed Budget Summary of Expenditures Recreation The Height of Desert Living 229 Operating Budgets Recreation Division The Height of Desert Living 230 Senior Services Division Service Delivery Plan Provide meeting space to members for programs and presentations. Coordinate meeting schedule with support groups and offer social services for the community. Deliver a quality noon-time meal to Town residents who require assistance in ob- taining nutritional meals. Operating Budgets Senior Services Division Administration 23% Home Delivered Meals Senior Memberships/Ac tivities 45% Use of Funds -Senior Services-By Program Where does the money go? Total Proposed Budget = $231,846 Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 51,091$ 45,335$ 48,682$ 52,483$ Boards & Commissions 716 14,750 16,969 - Home Delivered Meals 74,521 60,983 65,266 73,522 Senior Memberships/Activities 80,550 86,956 99,108 105,841 Total 206,878$ 208,024$ 230,025$ 231,846$ Expenditures by Program Variance Explanations: Boards & Commissions: Due to combining three of the commissions into one called Community Services Advisory Commission (CSAC) on August 7, 2014, the budget were combined and the program costs were eliminated in this division. The Height of Desert Living 231 Operating Budgets Senior Services Division Wages 64% Employment Taxes 3% Benefits 5% Contractual Services 24% Supplies 2% Internal Service 2% Use of Funds -Senior Services-By Category Where does the money go? Total Proposed Budget = $231,846 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 125,761$ 135,678$ 149,119$ 146,039$ Employment Taxes 6,905 7,122 8,548 7,954 Benefits 12,367 12,943 14,040 12,083 Dues & Memberships 295 862 300 320 Education and Training - 36 - - Maintenance and Repair 12 - 50 50 Utilities 308 338 360 780 Contractual Services 53,809 39,294 48,208 53,656 Supplies 4,215 6,956 6,321 5,650 Equipment 108 1,803 - - Internal Service 3,098 2,992 3,079 5,314 Total 206,878$ 208,024$ 230,025$ 231,846$ The Height of Desert Living 232 Operating Budgets Senior Services Division Performance Measures Quality Productivity Activities/Results FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of members 1,129 1,199 1,200 1,200 Maintain a high overall satisfaction rating (good or better) of meal quality Good Good Good Good FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of attendees to senior programs and presentations 20,858 22,228 22,200 22,200 Number of days per year meals delivered 365 365 365 365 FY11-12 Actual FY12-13 Actual FY13-14 Estimate FY14-15 Target Number of senior programs offered 51 63 55 55 Number of special presentations offered 31 44 31 30 Number of socialization activities/special events offered 10 8 6 8 Number of attendees at Activities EXPO 450 350 450 450 Number of meals delivered annually 6,945 4,799 5,000 5,000 Number of clients participating in HDM pro- gram 76 57 60 60 The Height of Desert Living 233 Operating Budgets Senior Services Division Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 70,538$ 77,221$ 78,776$ 74,107$ Salaries-Part Time 55,180 58,457 70,343 67,707 Hourly Wages-Temp - - - 4,225 Overtime 43 - - - FICA 3,423 3,638 4,363 4,452 Medicare 1,810 1,952 2,161 2,118 Workers Compensation 646 877 1,600 1,116 Unemployment Insurance 1,025 655 424 268 Group Health Insurance 2,919 2,735 3,567 2,543 Group Dental Insurance 1,212 1,197 1,196 789 Group Vision Insurance 93 93 90 87 Disability Insurance 164 218 276 273 Retirement 7,756 8,462 8,665 8,150 Life Insurance 223 238 246 241 Licenses/Filing Fees 292 296 300 320 Dues, Subscript & Publicat 4 565 - - Training/Cont Ed - 36 - - Sign Repair & Replacement 12 - 50 50 Telecommunications 308 338 360 780 Professional Fees 1,015 1,100 850 1,700 Instructor Fees 450 450 600 1,770 Rentals & Leases 273 171 228 156 Printing Expense 139 49 210 140 Advertising/Signage - - 160 - Contractual Services 48,594 33,264 33,985 41,220 Constituent Communication - - 3,900 3,000 Bank/Merc Acct Fees 884 464 3,659 1,620 ActiveNet Fees 2,454 3,796 4,616 4,050 Office Supplies 1,984 2,143 2,150 1,800 Operating Supplies 1,126 2,488 3,046 2,300 Food & Beverage Supplies 1,087 1,614 1,125 650 Program Materials - 550 - - Postage & Delivery 18 37 - 900 Miscellaneous Expense - 125 - - Hardware - - - - Peripherals 108 103 - - Furniture/Appliances - 1,613 - - Equipment - 87 - - ISF-Copier Charges 1,060 1,152 1,370 3,585 ISF-Mail Service Charges 216 247 204 219 ISF-Telecom Charges 1,822 1,593 1,505 1,510 Total Senior Services 206,878$ 208,024$ 230,025$ 231,846$ FY15-16 Proposed Budget Summary of Expenditures Senior Services The Height of Desert Living 234 Law Enforcement Operating Budgets Law Enforcement The Height of Desert Living 235 Operating Budgets Law Enforcement The Height of Desert Living 236 LAW ENFORCEMENT Department Overview The Maricopa County Sheriff’s Office is a fully integrated law enforcement agency committed to being the leader in establishing the standards for providing quality law enforcement, detention and support services to the citizens of Maricopa County and to other criminal justice agencies. Under the command of Captain David Letourneau, twenty deputies are assigned full-time to the Town of Fountain Hills. Of these, nineteen deputies in addition to four sergeants are assigned to patrol. One deputy is assigned to the Schools and Community Services Department to address quality of life issues, court security, and administrative duties. Additionally, there are three detectives assigned, one detective supervisor sergeant, one Commander (Captain), one Deputy Commander (Lieutenant), and one administrative assistant. Mission Statement The Maricopa County Sheriff’s Office (MCSO) proudly provides contractual law en- forcement services to the Town of Fountain Hills by enforcing State and local laws, selective Town Ordinances and deterring criminal activity. MCSO will protect life and property, investigate criminal activity, and will work in partnership with the Town Council, staff, community leaders, and residents to resolve issues and con- cerns. MCSO is dedicated to providing these services to the residents of Fountain Hills and the general public in a respectful, courteous, and professional manner and is supportive of the community-based policing principles. Additionally, all sworn personnel will meet and stay current with established State training as delineated by Arizona Peace Officer Standards and Training Board (AZ POST) and the Maricopa County Sheriff’s Office as a means of reducing liability. Operating Budgets Law Enforcement Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 23,731$ 23,903$ 23,005$ 21,484$ Animal Control 37,880 37,705 39,825 40,320 Incarceration/Transport 66,434 56,302 67,500 67,500 Patrol 2,762,382 2,946,797 3,249,300 3,554,666 Total 2,890,427$ 3,064,707$ 3,379,630$ 3,683,970$ Expenditures by Program The Height of Desert Living 237 Operating Budgets Law Enforcement Administration 1% Animal Control 1% Incarceration/ Transport 3% Patrol 96% Use of Funds -Law Enforcement -By Program Where does the money go? Total Proposed Budget = $3,683,970 Wages 1% Contractual Services 99% Use of Funds -Law Enforcement -By Category Where does the money go? Total Proposed Budget = $3,683,970 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 13,935$ 15,659$ 13,353$ 13,598$ Employment Taxes 801 818 761 736 Benefits 1,247 1,348 1,597 1,471 Dues & Memberships 1,218 1,200 - - Maintenance & Repair 109 - - - Contractual Services 2,869,992 3,042,459 3,359,844 3,663,710 Supplies 877 602 1,845 1,845 Internal Service 2,248 2,621 2,230 2,610 Total 2,890,427$ 3,064,707$ 3,379,630$ 3,683,970$ Expenditures by Category The Height of Desert Living 238 FY13-14 Department Accomplishments Operating Budgets Law Enforcement For the six month period ending December 31: Initiative Strategic Value Text-a-Tip Program resulting in over 70 arrests the first two years CR1-Foster accessible, responsive Governance Posted “Raids OnLine” for the public at www.raidsonline.com CR1-Foster accessible, responsive Governance Partnered with Fountain Hills Drug Coalition with events to deter drug use among teens P1-Public Safety Conducted emergency preparedness training for Fountain Hills Schools P1-Public Safety Increased participation in Safe Homes Network P2-Public Safety Sponsored 17 Midnight Madness programs for Town Youth R4-Support community events Increased visibility through participation in pub- lic events R4-Support community events Creation of “Power Squad” to target specific is- sues within the community P1-Public safety Initiative Strategic Value Estimated Cost/ Funding Source Participate in Town Citizen Academy CR7-Communicate the role of local government $0 Conduct Quarterly Report and Open Houses for Citizens CR6-Solicit public/stakeholder feed- back $0 Participate in Fountain Hills Coalition R4-Support community events/ ac- tivities to build community and friendship $0 Increase Traffic Enforcement P3-Public Safety In contract FY14-15 Objectives Description July ‘13 to Dec. ‘13 July ‘14 to Dec. ‘14 Criminal Arrests 298 155 Criminal Citations Issued 160 96 Driving Under Influence (DUI) Arrests 23 39 Interviews 1172 916 Juvenile Referrals 0 10 Traffic Arrests 122 50 Traffic Violations 852 756 Traffic Warnings 77 494 Barking Dog Warnings Issued 3 4 False Alarm Warnings Issued 5 2 The Height of Desert Living 239 Operating Budgets Law Enforcement Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Salaries-Full Time 6,041$ 8,014$ 6,018$ 6,135$ Salaries-Part Time 7,894 7,637 7,335 7,463 Overtime - 8 - - FICA 489 474 456 463 Medicare 200 222 195 199 Workers Compensation 35 49 74 51 Unemployment Insurance 76 72 36 23 Group Health Insurance 519 413 886 743 Group Dental Insurance 31 25 9 9 Group Vision Insurance 5 4 1 1 Disability Insurance 13 13 21 22 Retirement 662 877 662 675 Life Insurance 18 16 18 21 Licenses/Filing Fees 18 - - - Dues, Subscript & Publicat 1,200 1,200 - - Equipment Maintenance 109 - - - Telecommunications - - - - Printing Expense - 569 - - Advertising/Signage 65 46 220 220 Intergovt Agreements 2,854,927 3,028,698 3,344,264 3,649,630 Contractual Services 15,000 13,147 15,000 13,500 ActiveNet Fees - - 360 360 Office Supplies - - 40 40 Operating Supplies 275 - 1,205 1,205 Program Materials 602 602 600 600 ISF-Copier Charges 104 71 110 110 ISF-Mail Service Charges 2,144 2,550 2,120 2,500 Total Law Enforcement 2,890,427$ 3,064,707$ 3,379,630$ 3,683,970$ FY15-16 Proposed Budget Summary of Expenditures Law Enforcement The Height of Desert Living 240 Fire & Emergency Medical Operating Budgets Fire & Emergency Medical The Height of Desert Living 241 Operating Budgets Fire & Emergency Medical The Height of Desert Living 242 FIRE & EMERGENCY MEDICAL Mission Statement The mission of the Fire Department is to protect the safety and quality of life of residents, visitors and businesses in Fountain Hills. This mission is achieved by a commitment to exceptional service delivery in fire suppression, emergency medi- cine and rescue, as well as a pro-active approach to fire prevention and public safety education. Department Overview Fire protection and Emergency Medical Service (EMS) are provided by a public/ private combination of Town owned equipment and facilities, operated by contract personnel from the Rural/Metro Corporation. The Fire Department is responsible for EMS delivery and fire suppression within the Town limits. The Fire Department is also responsible for fire prevention that includes plan review and building inspections. The Fire Department takes the lead role in emergency management at large scale disasters. The Fire Department also provides other community services such as public education, youth career oriented Explorer Post, child car seat installations and other safety programs. Operating Budgets Fire & Emergency Medical Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FD Administration 148,968$ 157,925$ 160,895$ 165,404$ FD Safety 146,535 154,452 157,641 161,793 FD EMS 1,377,728 1,420,228 1,468,591 1,513,136 FD Suppression 1,550,938 1,624,954 1,628,240 1,661,464 FD Care 28,880 28,029 31,732 - Total 3,253,049$ 3,385,588$ 3,447,099$ 3,501,797$ Expenditures by Program Variance Explanations: FD Care: The Fountain Hills CARE Program has been a successful crisis interven- tion component of the Fire Department, staffed by a part-time paid coordinator and trained volunteers. Unfortunately, volunteer availability has diminished and there has been difficulty in procuring new volunteers. Recently, the CARE Coordi- nator resigned her position, making the program non-sustainable. The need for crisis response still remains, and the Fire Department is committed to search for alternative solutions to cover the need. The Height of Desert Living 243 Operating Budgets Fire & Emergency Medical Maintenance and Repair 1% Utilities 1% Contractual Services 95% Internal Service 3% Uses of Funds -Fire & Emergency Medical -By Category Where does the money go? Total Proposed Budget = $3,501,797 Variance Explanations: Transfers: Amount in FY14-15 was for a one-time purchase that will not recur in FY15-16. Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Dues & Memberships 185$ 183$ 750$ 750$ Maintenance and Repair 34,105 31,771 42,565 39,015 Utilities 25,687 24,291 22,700 22,300 Contractual Services 3,051,706 3,143,756 3,238,678 3,309,491 Supplies 979 81,946 6,400 7,150 Equipment 13,932 5,649 16,500 16,500 Internal Service 126,455 97,992 107,506 106,591 Transfers - - 12,000 - Total 3,253,049$ 3,385,588$ 3,447,099$ 3,501,797$ Expenditures by Category FD Administration 5% FD Safety 5% FD EMS 43% FD Suppression 47% Use of Funds -Fire & Emergency Medical -By Program Where does the money go? Total Proposed Budget = $3,501,797 The Height of Desert Living 244 FY14-15 Department Accomplishments FY15-16 Objectives Operating Budgets Fire & Emergency Medical Initiative Strategic Value Purchase Dual Band Portable Radios to replace existing P3-Public Safety, Health and Welfare Complete Remodel Kitchen/Dayroom Project at Fire Station One P3-Public Safety, Health and Welfare Initiative Strategic Value Estimated Cost/Funding Source Relocate Fire Station #2 P3-Public Safety, Health and Welfare $3,650,000/Capital Projects Remodel Training Room and Chief’s Office P3-Public Safety, Health and Welfare $20,000/General Fund The Height of Desert Living 245 Operating Budgets Fire & Emergency Medical Activities/Results Performance Measures Quality Productivity FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Child Car Seat installations 70 103 100 100 Public Education Activities 500 49 70 70 Child Bicycle Helmet Program 75 N/A N/A N/A FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Fire Prevention Inspections 520 518 400 400 Plan Reviews 120 213 300 300 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Complete Annual Minimum Company Stan- dards 100% 100% 100% 100% Emergency Response Times (5 minutes) 70% 84% 82% 85% The Height of Desert Living 246 Operating Budgets Fire & Emergency Medical Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget General Fund Licenses/Filing Fees -$ 18$ -$ -$ Dues, Subscript & Publicat 185 165 750 750 Equipment Maint/Repair 8,306 6,204 11,315 9,765 Vehicle Maint/Repair 25,799 25,567 31,000 29,000 Office Equip Maint/ Repair - - 150 150 Sign Repair & Replacement - - 100 100 Telecommunications 93 98 100 100 Gas & Oil 25,593 24,193 22,600 22,200 Printing Expense 326 345 1,000 800 Advertising/Signage 141 - - - Intergovt Agreements 1,161 1,831 1,850 2,011 Contractual Services 3,050,078 3,141,580 3,235,828 3,306,680 Office Supplies 514 811 600 550 Safety Supplies - 79,669 4,800 5,600 Operating Supplies - 919 - - Program Materials 465 507 1,000 1,000 Postage & Delivery - 40 - - Small Tools 4,611 - 6,500 6,500 Hardware - 746 - - Equipment 9,321 4,902 10,000 10,000 ISF-Copier Charges 4 30 110 100 ISF-Mail Service Charges 48 123 335 85 ISF-Vehicle Replacement Charge 121,211 90,104 99,707 99,546 ISF-Motor Pool Charges 2 - - - ISF-Telecom Charges 5,191 7,736 7,354 6,860 Transfer Out - - 12,000 - Total Fire & Emergency Medical 3,253,049$ 3,385,588$ 3,447,099$ 3,501,797$ FY15-16 Proposed Budget Summary of Expenditures Fire & Emergency Medical The Height of Desert Living 247 Special Revenue Funds Special Revenue Funds The Height of Desert Living 248 Development Services Streets Division Highway User Revenue Fund (HURF) Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund The Height of Desert Living 249 Streets Division Service Delivery Plan The Streets Division is responsible for the maintenance of traffic signals; regula- tory signs; median landscape maintenance; storm debris clean up; street-related emergency responses; vehicle maintenance; contract administration as well as mi- nor asphalt, curb and sidewalk repairs. The Highway User Revenue Fund (HURF) pays for Streets personnel and contract work for street repair. Variance Explanations: Administration: Amount was transferred to the new Environmental Fund as partial funding for expenditures occurring prior to the collection of the new fee. Legal Services: Due to increasing attorney fees, the budget was increased. Open Space: Amount for landscaping increased in anticipation of new contract costs. Street Sweepers: This program was eliminated in FY15-16 and the remaining ex- penses are now located in the new Environmental Fund. Traffic Signals: Amount was budgeted to replace the existing deteriorating conduit for the traffic signal located at the intersections of Palisades and Fountain Hills Blvds. Vehicle Maintenance: The main increase is due to the replacement needed for the sprinkler/EVAP cooler at the Street Yard. Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 140,481$ 336,496$ 170,718$ 220,860$ Adopt A Street 3,164 3,585 4,804 4,227 Legal Services 25,696 25,698 24,000 32,136 Open Space 263,788 241,291 275,863 350,309 Pavement Management 1,225,433 2,205,886 1,493,249 1,761,276 Street Signs 75,621 82,757 86,798 90,003 Street Sweepers 133,990 74,772 92,563 - Traffic Signals 106,317 103,333 152,034 278,145 Vehicle Maintenance 74,934 72,493 87,175 106,070 Total 2,049,424$ 3,146,311$ 2,387,204$ 2,843,026$ Expenditures by Program The Height of Desert Living 250 Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund Variance Explanations: Employment Taxes: A reduction in the Town’s rate, which is used to calculate workers’ compensation, resulted in a reduction of workers’ compensation ex- penses. Maintenance and Repair: The postponement of pavement maintenance in FY14-15 allowed for an accumulation of additional funding needed for the FY15-16 pave- ment maintenance. Contractual Services: Street sweeping and the drainage parcel and culvert main- tenance costs were moved to the new Environmental Fund. Administration 8% Legal Services 1% Open Space 12% Pavement Management 62% Street Signs 3% Traffic Signals 10% Vehicle Maintenance 4% Use of Funds -Streets -By Program Where does the money go? Total Proposed Budget = $2,843,026 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 308,823$ 265,179$ 277,556$ 268,815$ Employment Taxes 23,816 24,739 42,925 31,276 Benefits 94,663 82,065 95,412 85,035 Dues & Memberships 3,029 786 4,070 2,540 Education and Training - - 1,300 1,300 Maintenance and Repair 1,159,661 2,097,343 1,267,695 1,801,485 Utilities 148,248 129,377 175,053 152,133 Contractual Services 250,631 285,478 448,325 337,715 Supplies 15,131 24,823 28,816 29,036 Equipment 8,329 26,399 9,000 9,000 Damages/Vandalism 2,632 805 - 15,000 Internal Service 34,461 30,521 37,052 64,691 Transfers - 178,796 - 45,000 Total 2,049,424$ 3,146,311$ 2,387,204$ 2,843,026$ Expenditures by Category The Height of Desert Living 251 Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund Variance Explanations (continued): Wages 9% Employment Taxes 1% Benefits 3% Maintenance and Repair 64% Utilities 5% Contractual Services 12% Supplies 1% Internal Service 2% Use of Funds -Streets -By Category Where does the money go? Total Proposed Budget = $2,843,026 Internal Service: The amount for vehicle replacement charges increased in asso- ciation with the scheduled replacement of the bucket truck in FY16-17 in order to assure adequate funding for the costs associated with the equipment transfer that needs to occur from current truck to the new one. Transfers: Amounts were included to cover the cost of street sweeping in the new Environmental Fund before the fee is to be collected. The Height of Desert Living 252 Performance Measures Quality Activities/Results Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of residential sweeping com- pleted within specified cycle 100% Contracted Contracted Contracted Percentage of arterial sweeping completed within specific cycle 100% Contracted Contracted Contracted Percentage of fleet preventive mainte- nance completed on time 100% 100% 100% 100% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Total lane miles on sweeping schedule 336 316 316 316 Total lane miles swept annually 3,456 2,682 2,682 2,682 Total arterial lane miles 79 79 79 79 Number of vehicles in fleet 39 36 30 30 Acreage of medians maintained 59 59 59 59 Number of Adopt-a-Street participants 64 66 44 44 *Contracted street sweeping in FY13-14. Arterial street sweeping changed from once every two weeks to once every three weeks. Productivity FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Expenditure for street sweeping* $148,181 $74,772 $81,500 $90,000 Expenditure per lane mile of streets swept* $42.88 $27.88 $30.39 $33.56 The Height of Desert Living 253 Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund The Height of Desert Living 254 Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Streets Highway User Revenue Fund Salaries-Full Time 282,660$ 263,248$ 277,556$ 256,406$ Salaries-Part Time 525 - - 12,409 Overtime 2,795 1,797 - - On Call Pay 3,413 133 - - Severance 19,430 - - - FICA 33 - - - Medicare 4,208 3,574 4,025 3,899 Workers Compensation 18,984 20,574 38,358 27,048 Unemployment Insurance 592 590 542 329 Group Health Insurance 55,202 47,634 58,858 50,241 Group Dental Insurance 3,635 3,262 3,269 3,014 Group Vision Insurance 465 424 953 387 Disability Insurance 653 776 969 989 Retirement 33,869 29,166 30,533 29,570 Life Insurance 839 803 830 834 Licenses/Filing Fees 18 20 1,340 - Dues, Subscript & Publicat 3,011 766 2,730 2,540 Training/Cont Ed - - 1,300 - Meetings & Training - - - 1,300 Building Main/Repair 47 309 3,500 18,500 HVAC Repair 839 90 - - Electrical Repair/Maint 1,926 814 3,000 3,000 Fire Protection Systems 953 - 2,000 2,000 Grounds Maint/Repair 415 2,800 - 10,000 Irrigation Repair 9,203 6,618 7,500 2,500 Backflow Testing & Maintenance 2,532 425 7,800 7,410 Drainage Maint/Repair - - - 10,000 Equipment Maint/Repair 11,488 10,644 23,000 141,500 Vehicle Maint/Repair 16,443 18,006 14,000 12,400 Office Equip Maint/ Repair 274 647 1,470 750 Other Maint/Repair 8,332 9,264 13,800 1,800 Road Repair 8,769 31,041 100,000 60,000 Striping 4,612 - - - Sidewalk/Pathway Repair 22,044 50,589 75,000 15,000 Other Road Related Repair 5,604 2,412 - - Sign Repair & Replacement 17,742 13,863 16,625 16,625 Pavement Management 1,048,366 1,949,822 1,000,000 1,500,000 Painting 29 - - - Lighting Repair 43 - - - Electricity Expense 38,646 38,318 46,800 39,800 Refuse/Recycling 10,968 5,781 6,200 6,200 Telecommunications 3,809 3,414 3,228 3,228 Water/Sewer 69,244 68,156 96,725 82,105 Gas & Oil 25,580 13,708 22,100 20,800 Auditing Expense 6,960 6,950 7,125 7,741 The Height of Desert Living 255 Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget FY15-16 Proposed Budget Summary of Expenditures Streets Highway User Revenue Fund-continued Professional Fees 11,582$ 4,009$ 140,500$ 15,100$ Legal Fees 25,696 25,698 24,000 32,136 Insurance Expense 69,701 72,641 71,200 76,738 Rentals & Leases - 1,345 - - Printing Expense - 54 - - Advertising/Signage - 238 - - Intergovt Agreements 16,648 15,322 25,000 20,000 Contractual Services 2,145 65,837 94,500 11,000 Bank/Merc Acct Fees - 25 - - Landscape Contracts 117,899 93,359 86,000 175,000 Office Supplies 475 226 1,505 2,225 Cleaning/Janitorial Supplies 134 574 1,000 500 Safety Supplies 1,067 436 350 350 Operating Supplies 11,244 21,717 22,765 24,265 Food & Beverage Supplies 22 129 200 200 Program Materials 329 - 1,500 - Uniforms 1,845 1,662 1,496 1,496 Postage & Delivery 15 79 - - Small Tools 2,722 2,310 7,000 7,000 Software 459 1,660 2,000 2,000 Hardware 4,691 5,253 - - Furniture/Appliances 456 15,459 - - Equipment - 1,719 - - Damages/Vandalism 2,632 805 - 15,000 ISF-Copier Charges 3 - - - ISF-Mail Service Charges 2 40 500 60 ISF-Vehicle Replacement Charge 31,759 27,858 33,672 62,101 ISF-Telecom Charges 2,698 2,622 2,880 2,530 Transfer Out - 178,796 - 45,000 Total Streets 2,049,424$ 3,146,311$ 2,387,204$ 2,843,026$ The Height of Desert Living 256 Administration Excise Tax Funds Downtown Strategy Economic Development Tourism Special Revenue Funds Administration Excise Tax Funds The Height of Desert Living 257 The Town originally established an Excise Tax/Downtown Fund on August 3, 2000, for the purpose of improving the downtown area to spur economic activity; this fund had been funded through a dedicated portion of the Town’s local sales tax (.1% of 2.6%). On April 18, 2013, the Town Council established an additional fund by splitting the original Excise Tax/Downtown Fund into two separate funds: Downtown Strategy Fund (original Excise Tax/Downtown Fund ) Economic Development Fund (new) Both funds were originally funded through the dedicated .1% of local sales tax with a 60/40 split—60% of sales tax revenues was allocated to the new Economic Development Fund and 40% of sales tax revenues was allocated to the Downtown Strategy Fund. The residual fund balance of the Excise Tax/Downtown Fund as of June 30, 2013, was included with any new revenue in the Downtown Strategy Fund to be used towards Town Center infrastructure improvement and develop- ment. In January 2015, the percentage was changed to 80/20 respectively. The Economic Development Fund, is now funded with 80% of the .1% local sales tax and will be available for any economic development purpose. Special Revenue Funds Administration Excise Tax Funds The Height of Desert Living 258 Downtown Strategy Fund Service Delivery Plan The Downtown Strategy Fund was established to provide resources for enhance- ment to the downtown area through capital and economic development expendi- tures to enhance the downtown’s economic base. Variance Explanations: Administration: Amount decreased with the completion of the Avenue of the Fountains median improvement project in FY14-15. Special Revenue Funds Administration Downtown Strategy Fund Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration 176,322$ 272,730$ 1,879,079$ 557,886$ Total 176,322$ 272,730$ 1,879,079$ 557,886$ Expenditures by Program Administration 100% Use of Funds -Downtown Strategy By Program Where does the money go? Total Proposed Budget = $557,886 The Height of Desert Living 259 Special Revenue Funds Administration Downtown Strategy Fund Variance Explanations: Maintenance and Repair: An amount was included to cover the costs of repairing and/or replacing the light fixtures on both the north and south sides of the Avenue of the Fountains. Supplies: Amount was reduced and moved to Maintenance and Repair to better reflect the type of expenditures budgeted. Transfers: Amount decreased with the completion of the Avenue of the Fountains median improvement project in FY14-15. Maintenance and Repair 9% Contractual Services 6% Transfers 85% Use of Funds -Downtown Strategy By Category Where does the money go? Total Proposed Budget = $557,886 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages 5,730$ -$ -$ -$ Employment Taxes 98 - - - Benefits 1,133 - - - Dues & Memberships 4,395 - - - Maintenance and Repair 4,079 - - 50,000 Utilities 7 - - - Contractual Services 51,937 29,884 30,350 30,885 Supplies - - 83,729 - Internal Service - 1 - 1 Transfers 108,943 242,845 1,765,000 477,000 Total 176,322$ 272,730$ 1,879,079$ 557,886$ Expenditures by Category The Height of Desert Living 260 Special Revenue Funds Administration Downtown Strategy Fund Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Downtown Strategy Fund Salaries-Full Time 1,493$ -$ -$ -$ Salaries-Part Time 4,237 - - - Medicare 81 - - - Workers Compensation 17 - - - Group Health Insurance 454 - - - Group Dental Insurance 25 - - - Group Vision Insurance 3 - - - Disability Insurance 12 - - - Retirement 630 - - - Life Insurance 9 - - - Dues, Subscript & Publicat 4,395 - - - Sign Repair & Replacement 4,079 - - - Lighting Repair - - - 50,000 Telecommunications 7 - - - Professional Fees 1,125 - - - Management Fees 667 535 - 535 Advertising/Signage 1,171 380 - - Community Contracts/Events 13,811 - - - Holiday Lighting 35,163 28,970 30,350 30,350 Miscellaneous Expense - - 83,729 - ISF-Copier Charges - - - - ISF-Mail Service Charges - - - 1 Transfer Out 108,943 242,845 1,765,000 477,000 Total Downtown Strategy Fund 176,322$ 272,730$ 1,879,079$ 557,886$ FY15-16 Proposed Budget Summary of Expenditures Downtown Strategy Fund The Height of Desert Living 261 Economic Development Fund Service Delivery Plan Economic development in Fountain Hills requires a collaborative effort to ensure success. The Town of Fountain Hills plays a key role along with the business com- munity and residents. The Town works collaboratively with the various stakeholder groups and other agencies in its effort to diversify the local economy. The economic development game plan is a multi-tiered approach to building a strong economic base. Create more base jobs locally to attract more year-round residents to live, work, and play in the community. Expand the market for local businesses creating revenues that support the community’s quality of life. As reve- nues are generated and the economic base expands, revenues are available for needed basic services such as parks, recreation, and roadway improvements. Coordinated Approach: All entities involved in economic development must work together to achieve mutually agreed-upon goals to ensure a sustainable effort. Community Collaboration: A comprehensive understanding of the town and re- gion and a commitment to collaborating with entities throughout the region (e.g., federal agencies and incorporated communities) are critical. Smart Growth: The regional environment is a tremendous asset that should be protected for community and economic development reasons. The community must take great strides in addressing resource issues, such as water, to ensure long-term sustainability. Long-Term Efforts: Economic development is not a one-shot activity. Success requires long-term investments (e.g., infrastructure and telecommunications) as well as continued focused effort and evaluation. Existing Business Support: The Town’s focus is on supporting existing enter- prises, while looking at diversifying the economic base is important. Existing busi- nesses are Fountain Hills’ most valuable assets because they are already contrib- uting to the local economy and quality of life. They are also the best source of business expansion and local job growth. Corporate Responsibility: Fountain Hills encourages enterprises to work as civic partners, contributing to the community, protecting the natural environment, and providing workers with good pay, benefits, and opportunities for upward mobility, within a healthy working environment. Human Investment: Human resources are so valuable in the Information Age. Fountain Hills will strive to provide life-long skills and learning opportunities by in- vesting in excellent schools, post-secondary institutions, and opportunities for con- tinuous education and training that are available to all. Special Revenue Funds Administration Economic Development Fund The Height of Desert Living 262 Special Revenue Funds Administration Economic Development Fund Economic Development Fund Variance Explanations: Administration: The Economic Development Specialist position was changed to be a full-time position as of January 1, 2015. Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration -$ 147,580$ $245,841 $321,101 Total -$ 147,580$ 245,841$ 321,101$ Expenditures by Program Administration 100% Use of Funds -Economic Development By Program Where does the money go? Total Proposed Budget = $321,101 The Height of Desert Living 263 Variance Explanations: Wages: The increase is attributable to making the Economic Development Spe- cialist position a full-time position. Wages 26% Employment Taxes 1% Benefits 7% Dues & Memberships 3% Contractual Services 18% Transfers 43% Use of Funds -Economic Development By Category Where does the money go? Total Proposed Budget = $321,101 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages -$ 37,673$ 50,449$ 80,866$ Employment Taxes - 2,958 4,206 1,670 Benefits - 445 - 21,191 Dues & Memberships - 9,817 11,211 10,811 Education & Training - 757 - 5,715 Utilities - 562 900 900 Contractual Services - 94,805 59,275 59,053 Supplies - 372 - 1,500 Internal Service - 191 700 295 Transfers - - 119,100 139,100 Total -$ 147,580$ 245,841$ 321,101$ Expenditures by Category Special Revenue Funds Administration Economic Development Fund The Height of Desert Living 264 Special Revenue Funds Administration Economic Development Fund Productivity Our Targeted Industry Sectors are the business sectors that offer Fountain Hills the most opportunity and will be pursued through our focused approach. Industry sectors help the community meet the stated economic objectives:  Professional, Technical, and Scientific Services  Healthcare, Medical, Biosciences, and Wellness  Finance and Insurance  Tourism and Recreation  Retail  Education Services Activities/Results Performance Measures Our Economic Objectives are the broad desired achievement that Fountain Hills will accomplish through the implementation of the Economic Development Plan. The economic objectives are:  Grow Our Economy  Maximize Our Talent  Enhance Our Community Quality Our Focused Approach is how Fountain Hills is going to achieve its economic ob- jectives. All five objectives are important and would be addressed simultaneously. The focused approach is through the following strategic initiatives:  Business Attraction  Business Retention and Expansion  Entrepreneurial Development  Foundational Maintenance  Locational Catalysts Performance metrics are applied to measure a plan's activities and its overall per- formance. As there is always an element of uncertainty about the future, regular review to ensure that a plan is still effective and achieving desired outcomes is critical. Performance metrics should support the intended strategic outcome and typically meet six criteria: time, cost, resources, scope, quality, and actions. Per- formance metrics will be established with each strategic initiative to provide an- nual assessment of progress. The Height of Desert Living 265 Special Revenue Funds Administration Economic Development Fund Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Economic Development Fund Salaries-Full Time -$ 13,330$ -$ 80,866$ Salaries-Part Time - 24,343 50,449 - FICA - 2,080 3,128 - Medicare - 546 732 1,173 Workers Compensation - 96 274 424 Unemployment Insurance - 235 72 73 Group Health Insurance - - - 11,736 Disability Insurance - (10) - 297 Retirement - 455 - 8,895 Life Insurance - - - 263 Dues, Subscript & Publicat - 9,817 11,211 10,811 Training/Cont Ed - 95 - - Meetings & Conferences - 663 - 5,715 Telecommunications - 562 900 900 Professional Fees - 4,635 4,500 4,050 Printing Expense - 1,993 - 100 Advertising/Signage - 595 - 21,105 Contractual Services - 35,120 44,880 - Community Contracts/Events - - 9,895 33,798 Tourism - 52,463 - - Office Supplies - 247 - 200 Operating Supplies - 125 - 1,300 ISF-Copier Charges - 26 470 50 ISF-Mail Service Charges - 15 - 15 ISF-Motor Pool Charges - 23 - - ISF-Telecom Charges - 126 230 230 Transfer Out - - 119,100 139,100 Total Economic Development Fund -$ 147,580$ 245,841$ 321,101$ FY15-16 Proposed Budget Summary of Expenditures Economic Development Fund The Height of Desert Living 266 Special Revenue Funds Administration Tourism Fund Tourism Fund Service Delivery Plan Implement a comprehensive tourism and recreation development program as out- lined in the Town’s Economic Development Plan. Provide a mix of marketing tools, with an emphasis on digital methods, to promote Town programs, amenities, and special events. Support the tourism website. Maintain Fountain Hills as a Destina- tion Marketing Organization (DMO) with the Arizona Office of Tourism. Continue to foster/improve relationship with Fort McDowell Yavapai Nation. Action Steps: a) Actively pursue the Vision Plan’s core element of a first class performance venue in Fountain Park as the central attraction component for enhanced downtown vibrancy through non-resident visitation as well as increased resi- dent patronage. b) Collaborate with Fort McDowell Yavapai Nation to adequately fund and im- plement a destination marketing effort focused on niche tourism segments such as golf (Sonoran Desert Golf Trail), weddings, desert/Southwest Ex- perience, Native American Heritage and Old West experience, and arts. c) Promote the Community Center and other local venues as viable meeting and event centers. d) Explore the feasibility and initiate strategies to expand hospitality facilities in Fountain Hills. e) Develop more multi-day major events to Fountain Hills while ensuring long- term viability of existing events. f) Implement a program to attract more group tours to Fountain Hills. Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration -$ -$ 126,275$ 136,921$ Total -$ -$ 126,275$ 136,921$ Expenditures by Program Administration 100% Use of Funds -Tourism By Program Where does the money go? Total Proposed Budget = $136,921 The Height of Desert Living 267 Special Revenue Funds Administration Tourism Fund Variance Explanations: Benefits: The increase is attributable to making the Tourism Coordinator position a full-time position. Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages -$ -$ 52,311$ 47,303$ Employment Taxes - - 4,632 2,848 Benefits - - 1,532 15,340 Dues & Memberships - - 2,350 2,350 Education & Training - - 1,000 1,000 Utilities - - - 150 Contractual Services - - 49,250 51,800 Supplies - - 11,000 11,700 Equipment/Improvement - - 3,000 3,000 Internal Service - - 1,200 1,430 Total -$ -$ 126,275$ 136,921$ Expenditures by Category Wages 34% Employment Taxes 2% Benefits 11% Dues & Memberships 2% Education & Training 1% Contractual Services 38% Supplies 9% Equipment/Impr ovement 2% Internal Service 1% Use of Funds -Tourism By Category Where does the money go? Total Proposed Budget = $136,921 The Height of Desert Living 268 Special Revenue Funds Administration Tourism Fund Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Tourism Fund Salaries-Full Time -$ -$ 22,463$ 47,303$ Salaries-Part Time - - 29,848 - FICA - - 1,850 - Medicare - - 525 687 Workers Compensation - - 2,132 2,081 Unemployment Insurance - - 125 80 Group Health Insurance - - 738 9,204 Group Dental Insurance - - 45 528 Group Vision Insurance - - 6 78 Disability Insurance - - 23 173 Retirement - - 700 5,203 Life Insurance - - 20 154 Dues, Subscript & Publicat - - 2,350 2,350 Meetings & Conferences - - 1,000 1,000 Telecommunications - - - 150 Professinal Fees - - 18,000 15,500 Printing Expense - - 4,000 4,300 Advertising/Signage - - 27,250 32,000 Office Supplies - - 500 700 Program Materials - - 10,000 10,000 Postage & Delivery - - 500 1,000 Software - - 3,000 3,000 ISF-Copier Charges - - 900 900 ISF-Mail Service Charges - - 300 300 ISF-Telecom Charges - - - 230 Total Tourism Fund -$ -$ 126,275$ 136,921$ FY15-16 Proposed Budget Summary of Expenditures Tourism Fund The Height of Desert Living 269 Administration Environmental Fund Special Revenue Funds Administration Environmental Fund The Height of Desert Living 270 Environmental Fund Service Delivery Plan The Environment Fund was established to help offset the costs of stormwater management and air quality permit requirements as well as other environmental programs. These items include but are not limited to permit fees, wash mainte- nance, ADWR dam inspection and maintenance, street sweeping, storm drain cleaning and household hazardous waste disposal. Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration -$ -$ -$ 639,241$ Total -$ -$ -$ 639,241$ Expenditures by Program Special Revenue Funds Administration Environmental Fund Administration 100% Use of Funds -Environmental By Program Where does the money go? Total Proposed Budget = $639,241 Variance Explanations: Administration: Represents costs allocated to manage stormwater and other envi- ronmental programs. The Height of Desert Living 271 Special Revenue Funds Administration Environmental Fund Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Wages -$ -$ -$ 17,665$ Employment Taxes - - - 1,314 Benefits - - - 4,147 Dues & Memberships - - - 10,715 Maintenance & Repair - - - 335,400 Contractual Services - - - 270,000 Total -$ -$ -$ 639,241$ Expenditures by Category Wages 3%Benefits 1% Dues & Memberships 2% Maintenance & Repair 52% Contractual Services 42% Use of Funds -Environmental By Category Where does the money go? Total Proposed Budget = $639,241 Variance Explanations: Maintenance and Repair: Represents costs associated with wash, dam and drain- age repairs/maintenance. Contractual Services: Costs associated with billing/collections, street sweeping, sediment removal and a household hazardous waste event. The Height of Desert Living 272 Special Revenue Funds Administration Environmental Fund Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Environmental Fund Salaries-Full Time -$ -$ -$ 17,665$ Medicare - - - 256 Workers Compensation - - - 1,040 Unemployment Insurance - - - 18 Group Health Insurance - - - 1,956 Group Dental Insurance - - - 109 Group Health Vision - - - 16 Disability Insurance - - - 65 Retirement - - - 1,943 Life Insurance - - - 58 Licenses/Filing Fees - - - 7,715 Dues, Subscript & Publicat - - - 3,000 Grounds Maint/Repair - - - 5,000 Wash Maintenance - - - 150,000 Dam Inspection and Maint - - - 20,400 Drainage Maint/Repair - - - 130,000 Storm Damage Cleanup - - - 30,000 Professional Fees - - - 80,000 Contractual Services - - - 140,000 Community Contracts/Events - - - 50,000 Total Environmental Fund -$ -$ -$ 639,241$ FY15-16 Proposed Budget Summary of Expenditures Environmental Fund The Height of Desert Living 273 Cottonwoods Maintenance District Special Revenue Funds Cottonwoods Maintenance District The Height of Desert Living 274 Special Revenue Funds Cottonwoods Maintenance District The Cottonwoods Maintenance District was formed by the Town Council in June, 1999 for the purpose of improving the common areas of the Cottonwoods subdivi- sion; the Town Council serves as the governing Board for the District. The Mainte- nance District provides for the maintenance of the common area, which is per- formed by the Town of Fountain Hills. The cost is repaid through an annual prop- erty tax assessment per property owner levied by the Town and collected by Mari- copa County. The estimated levy for FY15-16 is $92.51 which includes the annual contract cost for landscaping as well as establishing a reserve amount for future exterior wall maintenance. COTTONWOODS MAINTENANCE DISTRICT Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Revenues Property Tax 3,339$ 4,823$ 4,823$ 5,366$ Interest Income 9 5 - - Total Revenues 3,348$ 4,828$ 4,823$ 5,366$ Expenditures Grounds Maint/Repair (10,733)$ (3,250)$ (3,500)$ (4,015)$ Advertising/Signage (194) (78) - - ISF-Mail Service Charges (106) (35) (100) (28) Total Expenditures (11,033)$ (3,363)$ (3,600)$ (4,043)$ The Height of Desert Living 275 Special Revenue Funds Cottonwoods Maintenance District Summary of Tax Levy—Cottonwoods Maintenance District FY14-15 FY15-16 1. $$ 2. $ 3.Property tax levy amounts A. Primary property taxes $$ B. Secondary property taxes 4,823 5,366 C.Total property tax levy amounts $4,823 $5,366 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 4,823 (2) Prior years’ levies (3) Total secondary property taxes 4,823 C. Total property taxes collected $4,823 5.Property tax rates A. City/Town tax rate (1) Primary property tax rate $$ (2) Secondary property tax rate 83.1500 92.5100 (3) Total city/town tax rate $83.1500 $92.5100 *Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property tax collections for the remainder of the fiscal year. Cottonwoods Maintenance District Summary of Tax Levy and Tax Rate Information Fiscal Year 15-16 Maximum allowable primary property tax levy. A.R.S. §42-17051(A) Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. §42-17102(A)(18) The Height of Desert Living 276 Debt Service Funds Debt Service Funds The Height of Desert Living 277 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. General Obligation Debt There have been four General Obligation bond issues that were approved by the voters for specific purposes:  The first GO bond issue in 1991 (refunded in 1995) was to pave roads that remained unpaved at the time of incorporation.  Additional GO bonds issued in 1999 and 2000 (partially refunded in 2005)were for the construction of a library/museum and acquiring land for open space preservation.  Bonds issued in 2001 (partially refunded in 2005) were for the purchase of mountain preserve land in the McDowell mountains.  Bonds were issued in December 2014 to pay for the Saguaro Boulevard Reconstruction Project. The annual property tax levy, impacted by Proposition 117 (a voter approved ini- tiative passed in the 2012 general election affecting tax years beginning with 2015), is based on the total amount required for the payment (with adjustments for carry-forward, interest earnings, delinquencies, etc.) divided by the total lim- ited property value for the Town of Fountain Hills. The Town’s assessed property valuation for FY15-16 is estimated to be $402,135,304 for the upcoming year (a 0.2% decrease from the prior year) and the estimated levy is $0.5246 per $100 of assessed value. The levy is $.4095 higher than last year as a result of the increase in the Town’s outstanding debt. Debt Service Funds GENERAL OBLIGATION DEBT SERVICE Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Revenues Secondary Property Tax 998,602$ 1,029,428$ 474,000$ 2,109,477$ Interest Income 372 178 210 210 Transfer In - - 42,500 - Total Revenues 998,974$ 1,029,606$ 516,710$ 2,109,687$ Expenditures Principal Payments (855,000)$ (900,000)$ (390,000)$ (1,770,000)$ Interest Payments (145,813) (113,750) (80,000) (321,622) Administrative/Trustee Fees (250) (250) (2,100) (3,100) Total Expenditures (1,001,063)$ (1,014,000)$ (472,100)$ (2,094,722)$ The Height of Desert Living 278 Eagle Mountain Community Facilities District (CFD) Debt There have been four bond issues (issued as General Obligation bonds) that were approved for specific purposes:  The first two CFD bond issues in 1996 (refunded in 2005) were to ac- quire certain public infrastructure benefiting the District, specifically a sewer project, a storm water conveyance system project, the Eagle Mountain Parkway Phase I project, and the Summer Hill Boulevard pro- ject.  CFD bonds issued in 2005 were for refunding and defeasing the 1996 is- sues.  Refunding bonds were issued in June 2015 to refund the 2005 bonds. The Eagle Mountain Community Facilities District debt payments are levied on the property owners within the District. These obligations are paid by the property owners using secondary property taxes (less any credits, carry-forward and/or in- terest earnings and allowing for delinquencies) based on the limited property value. The anticipated rate based on the estimated assessed valuation of $26,489,718 (a decrease of 1.7% from the prior year) is $1.5853 per $100 of as- sessed valuation compared to $1.5695 in the prior year. Debt Service Funds EAGLE MOUNTAIN COMMUNITY FACILITIES DISTRICT DEBT SERVICE Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Revenues Property Tax 419,673$ 428,805$ 430,248$ 416,686$ Interest Income 122 77 600 9 Total Revenues 419,797$ 428,882$ 430,848$ 416,695$ Expenditures Advertising/Signage (83)$ (78)$ -$ (85)$ Principal Payments (290,000) (305,000) (315,000) (365,000) Interest Payments (123,760) (112,885) (100,685) (43,516) Administrative/Trustee Fees (7,350) (7,350) (7,350) (3,250) Total Expenditures (421,193)$ (425,313)$ (423,035)$ (411,851)$ The Height of Desert Living 279 Municipal Property Corporation (MPC) Debt There have been five Municipal Property Corporation (MPC) bond issues, three that were approved by the voters for specific purposes:  The first MPC bond issue in 2000 (partially refunded in 2005) was to build the Community Center.  The second MPC issue was in 2001 (partially refunded in 2005) for the purchase of mountain preserve land.  The third MPC issue was in 2004 for the construction of the Town Hall.  Refunding bonds were issued in 2005 to refund the remaining 2000 and 2001 bonds.  Refunding bonds were issued in June 2015 to refund the 2005 out- standing 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 Prop- erty Corporation and bonds were issued in 2000 and 2001 to build the Community Center and purchase a portion of the McDowell Mountain Preserve. The MPC owns the land and buildings purchased through bond proceeds; the annual debt service payment for the Fountain Hills MPC mountain preserve bonds are paid from a dedi- cated portion of the local sales tax revenues within the MPC debt service fund. The bonds issued for the Community Center are repaid through the General Fund within the Community Services Department/Community Center Division budget. When the bonds are retired, any assets owned by the MPC will be turned over to the Town of Fountain Hills. During FY11-12, the Town used surplus reserves to retire bonds that were issued in 2004 for the Civic Center (Town Hall). The payoff provided a net savings of ap- proximately $276,000 over the life of the bonds. The annual debt service payment savings will be available in the General Fund for ongoing operations. Debt Service Funds MUNICIPAL PROPERTY CORPORATION DEBT SERVICE Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Revenues Sales-Excise Tax 611,406$ 645,342$ 619,800$ 665,165$ Interest Income 276 107 500 100 Transfer In 403,454 421,884 193,500 - Total Revenues 1,015,136$ 1,067,333$ 813,800$ 665,265$ Expenditures License/Filing Fees -$ (10)$ -$ -$ Principal Payments (895,000) (955,000) (995,000) (480,000) Interest Payments (189,675) (149,400) (111,200) (32,740) Administrative/Trustee Fees (4,500) (4,500) (7,000) (8,000) Total Expenditures (1,089,175)$ (1,108,910)$ (1,113,200)$ (520,740)$ The Height of Desert Living 280 Debt Service Funds Outstanding Debt Outstanding Debt The Schedule below includes an itemization of the outstanding debt as of June 30, 2015, after the scheduled principal and interest payment due July 1. Outstanding Debt Schedule Bond Purpose Date of Interest Date of Original Principal Principal Amount Outstanding Type of Issue Bond Issue Rate Maturity Amount Amount Retired Refunded Principal GO Refunding 6/1/2005 4.00 7/1/2019 7,225,000$ 5,615,000$ -$ 1,610,000$ GO Road Construction 12/4/2014 2.00- 3.00 7/1/2020 7,565,000 - - 7,565,000 Total GO 14,790,000 5,615,000 - 9,175,000 Rev Revenue 12/1/2004 4.25- 4.50 7/1/2015 3,645,000 3,645,000 - - Rev Refunding 6/1/2005 3.25- 4.00 7/1/2020 5,330,000 2,550,000 2,780,000 - Rev Refunding 6/4/2015 1.62 7/1/2020 1,880,000 - - 1,880,000 Total Rev 10,855,000 6,195,000 2,780,000 1,880,000 SA Eagle Mtn 7/12/2005 4.00- 4.125 7/1/2021 4,555,000 2,060,000 2,495,000 - SA Eagle Mtn 6/4/2015 1.76 7/1/2021 2,300,000 - - 2,300,000 Total SA 6,855,000 2,060,000 2,495,000 2,300,000 Grand Total 32,500,000$ 13,870,000$ 5,275,000$ 13,355,000$ GO General Obligation Bonds Rev Revenue Bonds SA Special Assessment Bonds The Height of Desert Living 281 Legal Debt Margin Information The Total Net Debt Applicable to Limit comes from the Report of Indebtedness, Department of Revenue, and is related to those issues noted by the appropriate percentage debt limit. 20% limit - GO bonds for projects involving water, sewer, artificial lighting, parks, open space, public safety, law enforcement, fire and emergency facilities, street and transportation facilities and recreational facility improvements. 6% limit - GO bonds for any other general purpose improvements. Debt Service Funds Legal Debt Margin Information FY11-12 FY12-13 FY14-15 FY15-16 6% Debt Limit Debt limit 22,651,303$ 21,978,160$ 24,177,956$ 24,128,118$ Total applicable to limit - - - - Legal debt margin 22,651,303$ 21,978,160$ 24,177,956$ 24,128,118$ Total net debt applicable to the limit as a percentage of debt limit 0%0%0%0% 20% Debt Limit Debt limit 75,504,344$ 73,260,534$ 80,593,185$ 80,427,061$ Total applicable to limit 3,755,000 2,900,000 2,000,000 9,175,000 Legal debt margin 71,749,344$ 70,360,534$ 78,593,185$ 71,252,061$ Total net debt applicable to the limit as a percentage of debt limit 5%4%2%11% Limited Property Value - Net $377,521,718 $366,302,672 $402,965,927 $402,135,304 (Secondary Assessed Value - Net prior to FY 15-16) Town of Fountain Hills, Arizona Legal Debt Margin Information The Height of Desert Living 282 Debt Service Funds Summary of Tax Levy—Town of Fountain Hills FY14-15 FY15-16 1. $$ 2. $ 3.Property tax levy amounts A. Primary property taxes $$ B. Secondary property taxes 463,622 2,109,477 C.Total property tax levy amounts $463,622 $2,109,477 4.Property taxes collected* A. Primary property taxes (1) Current year's levy $ (2) Prior years’ levies (3) Total primary property taxes B. Secondary property taxes (1) Current year's levy 463,622 (2) Prior years’ levies (3) Total secondary property taxes 463,622 C. Total property taxes collected $463,622 5.Property tax rates A. City/Town tax rate (1) Primary property tax rate $$ (2) Secondary property tax rate 0.1151 0.5246 (3) Total city/town tax rate $0.1151 $0.5246 B. Special assessment district tax rates Secondary property tax rates - As of the date the proposed budget was prepared, the 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. * city/town was operating 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. Town of Fountain Hills Summary of Tax Levy and Tax Rate Information Fiscal Year 15-16 Maximum allowable primary property tax levy. A.R.S. §42-17051(A) Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. §42-17102(A)(18) The Height of Desert Living 283 Debt Service Funds Summary of Tax Levy—Eagle Mountain Community Facilities District FY14-15 FY15-16 1. $$ 2. $ 3.Property tax levy amounts A. Primary property taxes $$ B. Secondary property taxes 423,035 416,686 C.Total property tax levy amounts $423,035 $416,686 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 423,035 (2) Prior years’ levies (3) Total secondary property taxes 423,035 C. Total property taxes collected $423,035 5.Property tax rates A. City/Town tax rate (1) Primary property tax rate $$ (2) Secondary property tax rate 1.5695 1.5853 (3) Total city/town tax rate $1.5695 $1.5853 *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. Eagle Mountain Community Facilities District Summary of Tax Levy and Tax Rate Information Fiscal Year 15-16 Maximum allowable primary property tax levy. A.R.S. §42-17051(A) Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. §42-17102(A)(18) The Height of Desert Living 284 Debt Service Funds The Height of Desert Living 285 Capital Improvement Program Capital Improvement Program The Height of Desert Living 286 Capital Improvement Program (CIP) Policy and Procedures Objective To provide a policy and procedures for the development, approval, and implemen- tation of the Town of Fountain Hills’ five (5) year and twenty (20) year Capital Im- provement Programs (CIP). Scope This policy applies to all projects undertaken by the Town of Fountain Hills that meet the definition of a capital improvement project detailed in the definitions sec- tion. Policy The purpose of the Capital Improvement Program is to provide an authoritative decision-making process for the evaluation, selection, and multi-year scheduling of public physical improvements based on a projection of available fiscal resources and the community's priorities. The objectives of the Program are to: a) ensure the timely repair, replacement and expansion of the Town’s infra- structure; b) serve as a link in the Town’s planning between the Town’s Strategic Plan and all subsidiary plans with a 5-20 year horizon and the annual budget process with a one-year horizon; c) maintain control over the Town’s long-term cash flow in relation to the Town's financial capacity; and d) ensure efficient, effective and coordinated capital improvement. Definitions The following words, when used in connection with this policy, shall have the fol- lowing meanings: CAPITAL IMPROVEMENT PROGRAM: A multi-year planning document that is the product of a systematic evaluation of capital projects. This Program serves as a guide for the efficient and effective construction and maintenance of public facili- ties, outlining a detailed timeline and financing schedule of capital projects for a five (5) year period of time and a summary schedule of capital projects for a twenty (20) year period. CAPITAL IMPROVEMENT PROJECT: A capital project is a heavy equipment acquisi- tion, a computer/software systems acquisition, or a public improvement that in- volves construction of new infrastructure, additions to existing structures, renova- tion of existing structures, and major repairs to infrastructure of a comprehensive Capital Improvement Program Policy & Procedures The Height of Desert Living 287 Capital Improvement Program Policy & Procedures and non-routine nature. A capital project is defined in financial terms as a project with a projected final cost of at least $50,000 and is a non-recurring expense. In addition, the capital asset(s) resulting from the project should have a useful life of at least 10 years. Studies, design and engineering fees greater than $10,000 which are preparatory to a capital project with a projected final cost of at least $50,000 should be included as part of the capital project cost. INFRASTRUCTURE IMPROVEMENT PLAN (IIP): A written plan that individually or collectively identifies each public service that is proposed to be the subject of a de- velopment fee. The Town of Fountain Hills’ IIP is incorporated as part of the Town’s CIP and follows the same timeline and procedure. Process A. Schedule: Annually, the CIP Coordinator and Finance Director will submit a proposed CIP development calendar to the Town Manager for review. Based on this calendar, the CIP Coordinator will initiate a request to the management team for submission of updates, revisions and new projects for the five (5) year Capital Improvement Program. A further, but less detailed, review of the twenty (20) year Program will also be conducted. B. Format: The management team will utilize the previous year's approved CIP as a base for developing recommended additions, deletions, or changes for incorporation in the updated CIP for the ensuing year. The management team will utilize the standard format provided to submit new projects or propose revisions to existing projects. All new projects will also include a comprehensive estimate of the impact of the new project on the Town's an- nual operating budget; e.g., salaries and benefits, supplies, utilities, fuel, maintenance requirements, etc. C. Finance Review: The Finance Director will assist the CIP Coordinator as necessary in all facets of Capital Improvement Program development and review including production of revenue estimates and estimated growth in assessed valuation as well as overall financial analysis of the proposed pro- gram. Additional assistance may be requested to help produce draft docu- ments, etc. D. Town Manager Review: The CIP Coordinator will provide a copy of the proposed CIP document to the Finance Director and Town Manager for re- view and comment prior to distribution of the CIP document to the Town Council as part of the budget package. E. Public Hearing: The proposed CIP will be considered at a public hearing convened by the Town Council to accept comments and input from the pub- lic on the content of the Program. Notice of said public hearing date, place, and time will be made at least 60 days in advance of the scheduled hearing. The Height of Desert Living 288 Copies of the proposed CIP will be made available to the public at least 30 days prior to the scheduled hearing date and at the hearing itself. F. Town Council Approval: The final draft of the proposed CIP will be submit- ted as an agenda item for formal approval by the Town Council at the first Council Meeting in June. G. Distribution: A copy of the approved CIP document will be published on the Town’s website. H. Implementation: Upon adoption of the CIP, projects included within the applicable budget year may be implemented by the appropriate manage- ment team member in compliance with the Town’s procurement policy, spe- cial benefit district, or applicable procedure. I. Amendments: The adopted CIP may be amended upon approval of the Town Council. Examples of amendments include cost increases for approved projects, the acceleration of projects to the applicable budget year from a future year, and the addition of projects not previously included in the CIP. An amendment to the CIP will be submitted to the Town Manager for ap- proval. Upon approval, the amendment should be prepared as an agenda item for formal approval by the Town Council at a regular or special session. Upon approval, a copy of the amended CIP document will be published on the Town’s website. Procedure A. Form: The form listed as Attachment A shall be utilized to request inclu- sion of a project in the Capital Improvement Program. B. Funding Prioritization: As part of the project submittal process, manage- ment team members shall identify project priorities to help determine which projects are recommended for inclusion in the five-year CIP. The initial measure of the project’s priority is first established using the fol- lowing factors: HIGH  Project protects the health and safety of the Town, its residents, visi- tors and employees  Project is mandated by Federal, State or local, regulations  Project is a high priority of the Town Council, based on the most cur- rent Strategic Plan or other subsidiary plans. Project prevents irrepa- rable damage to existing facilities Capital Improvement Program Policy & Procedures The Height of Desert Living 289  Project leverages local funding with other non-local funding sources  Project finishes a partially completed project MEDIUM  Project maintains existing service levels  Project provides for the maintenance of existing systems and equip- ment  Project results in increased efficiency  Project reduces operational costs  Project significantly reduces losses in revenue or provides for signifi- cant increased revenues LOW  Project provides an expanded level of service or new public facility not included in the Town Council’s priorities  Project is deferrable  Project uses debt financing C. Funding Sources: The primary funding sources for the CIP are the Gen- eral Fund, grants, development fees, excise taxes, HURF, bonded indebted- ness, capital leases and Capital Projects funds. All potential projects must identify the proposed sources of funding before submission of the CIP re- quest. Projects that are funded by development fees must also identify the relationship between the IIP project and the development fee from which it is funded in the justification section of the CIP Form. D. Project Schedule: Each Project Manager shall provide a preliminary schedule which shall detail the various phases involved in the project and their starting and ending dates. It is the responsibility of the Project Man- ager to maintain this schedule or to provide schedule updates to the CIP Co- ordinator on at least a quarterly basis. Responsibility for Enforcement The Town Manager, Finance Director and CIP Coordinator will be responsible for ensuring that this policy is followed and/or updated as necessary. Capital Improvement Program Policy & Procedures The Height of Desert Living 290 Capital Improvement Program Policy & Procedures Attachment A Town of Fountain Hills Capital Improvement Project Information PROJECT TITLE: Click here to enter text. PROJECT NUMBER: Click here to enter text. PROJECT DESCRIPTION/SCOPE: Click here to enter text. TIMEFRAME: Click here to enter text. Example FY 2016-20 YEAR PROJECT BEGAN: Click here to enter text. Example FY 2015-16 TOTAL ESTIMATED PROJECT COST: Click here to enter text. PROJECT JUSTIFICATION: Click here to enter text. FUNDING PRIORITY: Click here to select a Priority from the list Note: Double click on the below tables to update them in Excel. The totals will automatically calculate. Fund Type Prior Years FY15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total General $0 Capital Projects $0 Excise Tax $0 Grant $0 HURF $0 Development Fee $0 Developer $0 Unfunded $0 Other $0 Total $0 $0 $0 $0 $0 $0 $0 Funding Sources Fund Type Prior Years FY15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total Planning $0 Design $0 Construction $0 Other $0 Total $0 $0 $0 $0 $0 $0 $0 Project Expenses Fund Type FY15-16 FY 16-17 FY17-18 FY 18-19 FY19-20 Total Salaries & Benefits $0 Services & Supplies $0 Other $0 Total $0 $0 $0 $0 $0 $0 Operating Impact The Height of Desert Living 291 Capital Projects Summary Capital Projects Summary The Height of Desert Living 292 Capital Projects Summary PROPOSED CAPITAL PROJECTS FY15-16 THROUGH FY19-20 REVENUES BY PROJECT BY YEAR Project No. Project Title FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 Five Year Total Stormwater Management/Drainage Projects D6030 Ashbrook Wash Channelization Improvements- Bayfield to Del Cambre 2,145,000$ -$ -$ -$ -$ 2,145,000$ D6047 Drainage-Miscellaneous 50,000 - - - - 50,000 TOTAL 2,195,000$ -$ -$ -$ -$ 2,195,000$ Downtown Improvement Projects E8502 Downtown Vision Master Plan - Phase II (Avenue/Lakeside Project)200,000$ 200,000$ -$ -$ -$ 400,000$ TOTAL 200,000$ 200,000$ -$ -$ -$ 400,000$ Facilities Projects F4005 Fire Station 2 Relocation 3,650,000$ -$ -$ -$ -$ 3,650,000$ F4029 Civic Center Improvements - 150,000 - - - 150,000 F4030 Purchase and Install Chiller #1 - 250,000 - - - 250,000 TOTAL 3,650,000$ 400,000$ -$ -$ -$ 4,050,000$ Parks & Recreation Projects P3011 Fountain Park Improvements - Phase 6 910,000$ -$ -$ -$ -$ 910,000$ P3022 Fountain Lake Water Quality Improvements 200,000 - - - - 200,000 P3025 Adero Canyon Trailhead 20,000 1,910,000 - - - 1,930,000 TOTAL 1,130,000$ 1,910,000$ -$ -$ -$ 3,040,000$ Street/Sidewalk Projects S6003 Unpaved Alley Paving Projects -$ 200,000$ 150,000 -$ -$ 350,000$ S6005 Shea Boulevard Widening-SR 87 to Technology 1,000,000 - - - - 1,000,000 S6010 Saguaro Blvd Reconstruction-mill & overlay 429,082 - - - - 429,082 S6053 Fountain Hills Blvd Shoulder Paving 500,000 - - - - 500,000 S6056 Shea Blvd. Eastbound Bike Lane - 380,000 - - - 380,000 S6057 McDowell Mountain Road Repairs 65,000 - - - - 65,000 TOTAL 1,994,082$ 580,000$ 150,000$ -$ -$ 2,724,082$ Traffic Signal Projects T5010 Intelligent Transportation System (ITS)-$ 250,000 962,000$ -$ -$ 1,212,000$ T5011 Traffic Signal-Palisades & Saguaro Upgrades 380,000 - - - - 380,000 TOTAL 380,000$ 250,000$ 962,000$ -$ -$ 1,592,000$ Contingency 141,200$ 33,400$ 11,120$ -$ -$ 185,720$ TOTAL PROPOSED CAPITAL PROJECTS 9,690,282$ 3,373,400$ 1,123,120$ -$ -$ 14,186,802$ The Height of Desert Living 293 Capital Projects Summary PROPOSED CAPITAL PROJECTS FY15-16 THROUGH FY19-20 EXPENDITURES BY PROJECT BY YEAR Project No. Project Title FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 Five Year Total (excludes Prior Years' Costs) Stormwater Management/Drainage Projects D6030 Ashbrook Wash Channelization Improvements- Bayfield to Del Cambre 2,145,000$ -$ -$ -$ -$ 2,145,000$ D6047 Drainage-Miscellaneous 50,000 - - - - 50,000 TOTAL 2,195,000$ -$ -$ -$ -$ 2,195,000$ Downtown Improvement Projects E8502 Downtown Vision Master Plan - Phase II (Avenue/Lakeside Project)200,000$ 200,000$ -$ -$ -$ 400,000$ TOTAL 200,000$ 200,000$ -$ -$ -$ 400,000$ Facilities Projects F4005 Fire Station 2 Relocation 3,650,000$ -$ -$ -$ -$ 3,650,000$ F4029 Civic Center Improvements - 150,000 - - - 150,000 F4030 Purchase and Install Chiller #1 - 250,000 - - - 250,000 TOTAL 3,650,000$ 400,000$ -$ -$ -$ 4,050,000$ Parks & Recreation Projects P3011 Fountain Park Improvements - Phase 6 910,000$ -$ -$ -$ -$ 910,000$ P3022 Fountain Lake Water Quality Improvements 200,000 - - - - 200,000 P3025 Adero Canyon Trailhead 20,000 1,910,000 - - - 1,930,000 TOTAL 1,130,000$ 1,910,000$ -$ -$ -$ 3,040,000$ Street/Sidewalk Projects S6003 Unpaved Alley Paving Projects -$ 200,000$ 150,000 -$ -$ 350,000$ S6005 Shea Boulevard Widening-SR 87 to Technology 1,000,000 - - - - 1,000,000 S6010 Saguaro Blvd Reconstruction-mill & overlay 5,000,000 - - - - 5,000,000 S6053 Fountain Hills Blvd Shoulder Paving 500,000 - - - - 500,000 S6056 Shea Blvd. Eastbound Bike Lane - 380,000 - - - 380,000 S6057 McDowell Mountain Road Repairs 65,000 - - - - 65,000 TOTAL 6,565,000$ 580,000$ 150,000$ -$ -$ 7,295,000$ Traffic Signal Projects T5010 Intelligent Transportation System (ITS)-$ 250,000 962,000$ -$ -$ 1,212,000$ T5011 Traffic Signal-Palisades & Saguaro Upgrades 380,000 - - - - 380,000 TOTAL 380,000$ 250,000$ 962,000$ -$ -$ 1,592,000$ Contingency 141,200$ 33,400$ 11,120$ -$ -$ 185,720$ TOTAL PROPOSED CAPITAL PROJECTS 14,261,200$ 3,373,400$ 1,123,120$ -$ -$ 18,757,720$ The Height of Desert Living 294 CAPITAL PROJECTS FIVE-YEAR PROJECTION REVENUES & PROJECT COSTS Capital Projects Summary REVENUES BY SOURCE FIVE-YEAR AVAILABLE FUNDS FY15-16 Requested FY16-17 Requested FY17-18 Requested FY18-19 Requested FY19-20 Requested TOTAL FIVE- YEAR PROJECTION SURPLUS/ DEFICIT General Fund -$ -$ -$ -$ -$ -$ -$ -$ Highway User Fund - - - - - - - - Excise Tax Fund 1,313,734 475,000 200,000 - - - 675,000 638,734 Grants 2,936,000 1,790,000 224,000 922,000 - - 2,936,000 - Capital Projects Fund 15,788,822 7,000,514 1,107,579 201,120 - - 8,309,213 7,479,609 Development Fees: Streets - - - - - - - - Law Enforcement 203,484 203,484 - - - - 203,484 - Fire & Emergency Medical 67,202 67,202 - - - - 67,202 - Open Space 1,657,793 - 1,657,793 - - - 1,657,793 - Parks & Recreation 184,028 - 184,028 - - - 184,028 - Library/Museum - - - - - - - - Bonds - - - - - - - - Developers - - - - - - - - Unfunded - - - - - - - - Other 154,082 154,082 - - - 154,082 - Total Revenues By Source 22,305,145$ 9,690,282$ 3,373,400$ 1,123,120$ -$ -$ 14,186,802$ 8,118,343$ EXPENDITURES BY PROJECT TYPE & COSTS FY15-16 Requested FY16-17 Requested FY17-18 Requested FY18-19 Requested FY19-20 Requested TOTAL FIVE- YEAR PROJECTION Stormwater Management/Drainage Projects 2,195,000$ -$ -$ -$ -$ 2,195,000$ Downtown Improvement Projects 200,000 200,000 - - - 400,000 Facilities Projects 3,650,000 400,000 - - - 4,050,000 Open Space Projects - - - - - - Parks & Recreation Projects 1,130,000 1,910,000 - - - 3,040,000 Street/Sidewalk Projects 6,565,000 580,000 150,000 - - 7,295,000 Traffic Signal Projects 380,000 250,000 962,000 - - 1,592,000 Contingency 141,200 33,400 11,120 - - 185,720 Total Project Costs 14,261,200$ 3,373,400$ 1,123,120$ -$ -$ 18,757,720$ The Height of Desert Living 295 CAPITAL PROJECTS FIVE-YEAR PROJECTION Capital Projects Summary Stormwater Management/ Drainage Projects 11% Downtown Improvement Projects 2% Facilities Projects 21% Parks & Recreation Projects 15% Street/Sidewal k Projects 37% Traffic Signal Projects 8%Vehicle Replacement Program 5%Contingency 1% Projects by Project Type Expenditures -FY16-20 General Fund 5% Excise Tax Fund 3% Grants 15% Capital Projects Fund 42% Development Fees 11% Bonds 23% Other 1% Projects by Funding Source Expenditures -FY16-20 The Height of Desert Living 296 Capital Projects Summary PROPOSED CAPITAL PROJECTS FY15-16 THROUGH FY19-20 BY PROJECT AND FUNDING SOURCE Project No. Project Title Prior Years' Costs Capital Projects Fund Grants Excise Tax Fund General Fund Development Fees Other Total Project Costs Stormwater Management/Drainage Projects D6030 Ashbrook Wash Channelization Improvements- Bayfield to Del Cambre $ 150,094 $ 1,310,000 $ 835,000 $ - $ - $ - $ - 2,295,094$ D6047 Drainage-Miscellaneous 51,362 50,000 - - - - - 101,362 TOTAL 201,456$ 1,360,000$ 835,000$ -$ -$ -$ -$ 2,396,456$ Downtown Improvement Projects E8502 Downtown Vision Master Plan - Phase II (Avenue/Lakeside Project)-$ -$ -$ 400,000$ -$ -$ -$ 400,000$ TOTAL -$ -$ -$ 400,000$ -$ -$ -$ 400,000$ Facilities F4005 Fire Station 2 Relocation 174,471$ 3,379,314$ -$ -$ -$ 270,686$ -$ 3,824,471$ F4029 Civic Center Improvements - 150,000 - - - - - 150,000 F4030 Purchase and Install Chiller #1 - 250,000 - - - - - 250,000 TOTAL 174,471$ 3,779,314$ -$ -$ -$ 270,686$ -$ 4,224,471$ Parks & Recreation Projects P3011 Fountain Park Improvements - Phase 6 83,508$ 910,000$ -$ -$ -$ -$ -$ 993,508$ P3022 Fountain Lake Water Quality Improvements 53,506 200,000 - - - - - 253,506 P3025 Adero Canyon Trailhead 18,771 88,179 - - - 1,841,821 - 1,948,771 TOTAL 155,785$ 1,198,179$ -$ -$ -$ 1,841,821$ -$ 3,195,785$ Street/Sidewalk Projects S6003 Unpaved Alley Paving Projects 383,282$ 350,000$ -$ -$ -$ -$ -$ 733,282$ S6005 Shea Boulevard Widening-SR 87 to Technology 1,783,456 300,000 700,000 - - - - 2,783,456 S6010 Saguaro Blvd Reconstruction-mill & overlay 3,030,682 - - 275,000 - - 4,725,000 8,030,682 S6053 Fountain Hills Blvd Shoulder Paving 122,208 245,000 255,000 - - - - 622,208 S6056 Shea Blvd. Eastbound Bike Lane 28,559 156,000 224,000 - - - - 408,559 S6057 McDowell Mountain Road Repairs - 65,000 - - - - - 65,000 TOTAL 5,350,236$ 1,116,000$ 1,179,000$ 275,000$ -$ -$ 4,725,000$ 12,645,236$ Traffic Signal Projects T5010 Intelligent Transportation System (ITS)-$ 290,000$ 922,000$ -$ -$ -$ -$ 1,212,000$ T5011 Traffic Signal-Palisades & Saguaro Upgrades 19,970 380,000 - - - - - 399,970 TOTAL 19,970$ 670,000$ 922,000$ -$ -$ -$ -$ 1,611,970$ Contingency 185,720$ -$ -$ -$ -$ -$ 185,720$ TOTAL PROPOSED CAPITAL PROJECTS 5,901,918$ 8,309,213$ 2,936,000$ 675,000$ -$ 2,112,507$ 4,725,000$ 24,659,638$ The Height of Desert Living 297 Capital Projects Summary PROPOSED CAPITAL PROJECTS FY15-16 THROUGH FY19-20 BY YEAR AND FUNDING SOURCE TOTALS Source Prior Years' Costs FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 Total FY15-16 - FY19-20 Project Total Capital Projects Fund 1,010,731$ 7,000,514$ 1,107,579$ 201,120$ -$ -$ 8,309,213$ 9,319,944$ Grants 1,098,135 1,790,000 224,000 922,000 - - 2,936,000 4,034,135 Excise Tax 25,000 475,000 200,000 - - - 675,000 700,000 General Fund - - - - - - - - Development Fees 407,921 270,686 1,841,821 - - - 2,112,507 2,520,428 Reimbursements from Developers 200,000 - - - - - - 200,000 Unfunded - - - - - - - - Bonds 7,565,000 - - - - - - 7,565,000 HURF - - - - - - - - Other 164,000 154,082 - - - - 154,082 318,082 Total 10,470,787$ 9,690,282$ 3,373,400$ 1,123,120$ -$ -$ 14,186,802$ 24,657,589$ REVENUE SUMMARY TOTALS BY FUNDING SOURCE Source Prior Years' Costs FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 Total FY15-16 - FY19-20 Project Total Acquisition -$ -$ 250,000$ -$ -$ -$ 250,000$ 250,000$ Planning 203,600 - - - - - - 203,600 Design 1,840,899 459,880 375,000 15,000 - - 849,880 2,690,779 Construction 3,855,370 13,601,320 2,548,400 1,108,120 - - 17,257,840 21,113,210 Other Expenses - 200,000 200,000 - - - 400,000 400,000 Total 5,899,869$ 14,261,200$ 3,373,400$ 1,123,120$ -$ -$ 18,757,720$ 24,657,589$ EXPENDITURE SUMMARY TOTALS BY ACTIVITY The Height of Desert Living 298 Capital Projects Summary The Height of Desert Living 299 Capital Projects Information Sheets Capital Projects Information Sheets The Height of Desert Living 300 Capital Projects Information Sheets D6030 PROJECT TITLE: Ashbrook Wash Channelization Improvements PROJECT NUMBER: D6030 PROJECT DESCRIPTION/SCOPE: This project will upgrade the channel and culverts along the Ashbrook Wash between Bayfield Drive and Del Cambre Avenue to carry run-off from a 100-year storm event without flooding adjacent resi- dences. The work is anticipated to include a new culvert at Bayfield Drive (six barrel, 8' x 5' concrete box cul- vert), a new culvert at Saguaro Boulevard (seven barrel, 10' x 4' concrete box culvert), grading a portion of the channel length, excess vegetation removal, and two segments of masonry floodwall. TOWN GOALS TIMEFRAME: FY14-16 YEAR PROJECT BEGAN: FY13-14 TOTAL ESTIMATED PROJECT COST: $2,295,094 PROJECT JUSTIFICATION: Survey data and hydraulic calculations from the Maricopa County Flood Control District (MCFCD) show that 13 houses and duplex units are susceptible to flooding in the 100 -year flood along Ashbrook Wash between Bayfield Drive and Del Cambre Avenue. The MCFCD had deferred its assess- ment of the Town's 2009 CIP submittal request pending confirmation of the flooding hazard. Based on this new information, the Town updated and re-submitted its Capital Improvement Program Prioritization Procedure request to the MCFCD. MCFCD staff has recommended approval of the pro- ject to their Board of Directors and, if approved, the Town and the MCFCD will split the project costs equally with the MCFCD managing the project's design and construction. FUNDING PRIORITY: High - Prevents Irreparable Damage to Existing Facilit ies The Height of Desert Living 301 Capital Projects Information Sheets D6030 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects 75,094$ 1,310,000$ -$ -$ -$ -$ 1,385,094$ Grant 75,000 835,000 910,000 Excise Tax - General - Developer - Development Fees - Bonds - Other Sources - Unfunded - TOTAL 150,094$ 2,145,000$ -$ -$ -$ -$ 2,295,094$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning 150,094 150,094 Design - Construction 2,145,000 2,145,000 Other Expenses - TOTAL 150,094$ 2,145,000$ -$ -$ -$ -$ 2,295,094$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL The Height of Desert Living 302 Capital Projects Information Sheets D6047 PROJECT TITLE: Miscellaneous Drainage Improvements PROJECT NUMBER: D6047 PROJECT DESCRIPTION/SCOPE: This project will provide for the construction of new drainage facilities or the extension of existing facilities at locations of future road widening projects where erosion occurs so that excess excavated materials may be put in place when available. The project will also provide for the revegetation of these locations. TOWN GOALS TIMEFRAME: FY14-16 YEAR PROJECT BEGAN: FY14-15 TOTAL ESTIMATED PROJECT COST: $101,362 PROJECT JUSTIFICATION: The Town has worked successfully with municipal, private and utility construction contractors in the past to place excess excavation materials at locations where future Town road widening projects will require fill material. This work is done at no cost to the Town and will save on the costs to fill and compact these areas in the future. The locations where the excess materials can be placed are now limited without constructing or extending drainage culverts. Revegetation is also required in the ar- eas where fill materials are placed to help with erosion and aesthetics. FUNDING PRIORITY: High - Leverage Local Funds The Height of Desert Living 303 Capital Projects Information Sheets D6047 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects 51,362$ 50,000$ -$ -$ -$ -$ 101,362$ Grant - Excise Tax - General - Developer - Development Fees - Bonds - Other Sources - Unfunded - TOTAL 51,362$ 50,000$ -$ -$ -$ -$ 101,362$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design - Construction 51,362 50,000 101,362 Other Expenses - TOTAL 51,362$ 50,000$ -$ -$ -$ -$ 101,362$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ Salaries & Benefits Services & Supplies Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY The Height of Desert Living 304 Capital Projects Information Sheets E8502 PROJECT TITLE: Downtown Vision Master Plan - Phase II (Avenue/ Lakeside Project) PROJECT NUMBER: E8502 PROJECT DESCRIPTION/SCOPE: This project may be used as an inducement to reimburse a developer(s) up to $400,000 for con- struction of Town approved streetscape/sidewalks/road improvements for development of a project or projects in the Lakeside District and/or The Avenue District in alignment with the Downtown Vision Master Plan adopted by Council on 9/17/09 and in alignment with the Downtown Area Specific Plan framework. It may also be used by the Town for streetscape/sidewalks/road improvements/parking studies to induce a developer(s) to develop a project or projects in the above mentioned Districts. TOWN GOALS TIMEFRAME: FY16-17 YEAR PROJECT BEGAN: N/A TOTAL ESTIMATED PROJECT COST: $400,000 PROJECT JUSTIFICATION: In FY05-06 and FY06-07, the Town completed Phases I and II of the "Avenue of the Fountains En- hancement Project." Phase I included design of the entire project, and construction of the street- scape and sidewalks on the north side of the Avenue. Phase II included construction of the street- scape and sidewalks on the south side of the Avenue in front of Town Hall. In January 2009, the Town of Fountain Hills and the Fountain Hills Chamber of Commerce, embarked on a journey to develop a master plan for downtown Fountain Hills. Swaback Partners was engaged to assist in this project. The process included input in structured group settings. Two different groups, inclusive of community leaders and local constituents, formally assisted in defining the vision - the Project Team and the Focus Group. In addition, the process included numerous public meetings to discuss the project progress, and receive feedback and guidance. This project will continue the "Avenue of the Fountains Enhancement Project" in the form of an in- ducement up to $400,000 to reimburse a developer or developers for developing a project(s) in the Lakeside District or The Avenue District in alignment with the Downtown Vision Master Plan. It may also be in the form of a Town project to induce a development. The Town Council would formalize the reimbursement or inducement through an adopted Development Agreement which would outline the conditions of the reimbursements or inducements. FUNDING PRIORITY: High - Town Council Priority The Height of Desert Living 305 Capital Projects Information Sheets E8502 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects -$ -$ -$ -$ -$ -$ -$ Grant - Excise Tax 200,000 200,000 400,000 General - Developer - Development Fees - Bonds - Other Sources - Unfunded - TOTAL -$ 200,000$ 200,000$ -$ -$ -$ 400,000$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design - Construction - Other Expenses 200,000 200,000 400,000 TOTAL -$ 200,000$ 200,000$ -$ -$ -$ 400,000$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ Salaries & Benefits Services & Supplies Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY The Height of Desert Living 306 PROJECT TITLE: Fire Station #2 Relocation PROJECT NUMBER: F4005 PROJECT DESCRIPTION/SCOPE: Construction of a new Fire Station #2 to replace the existing Fire Station #2 on Saguaro Blvd., south of Shea Blvd. The new station location will provide decreased response times within the service area. Two proposed locations have been identified and are under review. Location #1 is located on the south side of Shea Blvd. east of Palisades Blvd. and location #2 is at the southwest corner of Foun- tain Hills Blvd. and Muskrat Lane. TOWN GOALS TIMEFRAME: FY09-16 YEAR PROJECT BEGAN: FY08-09 TOTAL ESTIMATED PROJECT COST: $3,824,471 PROJECT JUSTIFICATION: The Fire Department has previously completed a study of seven sites (two current stations and five potential locations) to improve response times for all areas within the Town, in particular Eagle Mountain, Crestview, Copperwynd, Adero Canyon, Fire Rock, and the Westridge developments. The criteria used included response times (5 minutes 90% of the time), secondary emergency unit cover- age, balanced call volumes, Town owned property, cost and sites requiring little or no Planning & Zoning or Council action. The two potential new Fire Station locations selected will afford superior overlapping coverage for both of the Town’s Fire Stations, which will equitably distribute and balance call volume, thus allow- ing better call support for multiple calls. Relocating Fire Station #2 will allow for faster response times to the western limits of Fountain Hills. The current Rural/Metro contract calls for 5 and 8 min- ute response. FUNDING PRIORITY: Medium - Results in Increased Efficiency Capital Projects Information Sheets F4005 The Height of Desert Living 307 Capital Projects Information Sheets F4005 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects 174,471$ 3,379,314$ -$ -$ -$ -$ 3,553,785$ Grant - Excise Tax - General - Developer - Development Fees 270,686 270,686 Bonds - Other Sources - Unfunded - TOTAL 174,471$ 3,650,000$ -$ -$ -$ -$ 3,824,471$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design 174,471 300,000 474,471 Construction 3,350,000 3,350,000 Other Expenses - TOTAL 174,471$ 3,650,000$ -$ -$ -$ -$ 3,824,471$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 308 PROJECT TITLE: Civic Center Improvements PROJECT NUMBER: F4029 PROJECT DESCRIPTION/SCOPE: Removal and replacement of approximately 12,500 square feet of concrete between the Library and Community Center, removal of turf areas and replacement with xeriscape, tree replacement and mis- cellaneous improvements as needed. TOWN GOALS TIMEFRAME: FY16-17 YEAR PROJECT BEGAN: FY16-17 TOTAL ESTIMATED PROJECT COST: $150,000 PROJECT JUSTIFICATION: The Library and Community Center were opened in 2001 and since that time the concrete plaza has seen displacement causing tripping hazards. These trip hazards have been ground down to accept- able limits but the concrete continues to shift. The irrigation for the small turf areas surrounding the concrete plazas also run onto the concrete. Maintenance of these areas is a challenge and it is rec- ommended to replace the turf areas with concrete curbing, decomposed granite and desert friendly plants. FUNDING PRIORITY: Medium—Provides Maintenance of Existing Systems Capital Projects Information Sheets F4029 The Height of Desert Living 309 Capital Projects Information Sheets F4029 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects -$ -$ 150,000$ -$ -$ -$ 150,000$ Grant - Excise Tax - General - Developer - Development Fees - Bonds - Other Sources - Unfunded - TOTAL -$ -$ 150,000$ -$ -$ -$ 150,000$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design - Construction 150,000 150,000 Other Expenses - TOTAL -$ -$ 150,000$ -$ -$ -$ 150,000$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 310 PROJECT TITLE: Chiller Installation PROJECT NUMBER: F4030 PROJECT DESCRIPTION/SCOPE: Purchase and installation of a new chiller and plumbing modifications for the Civic Center complex. TOWN GOALS TIMEFRAME: FY16-17 YEAR PROJECT BEGAN: FY16-17 TOTAL ESTIMATED PROJECT COST: $250,000 PROJECT JUSTIFICATION: When the Civic Center complex was constructed, the Physical Plant was designed for two cooling towers and three chillers to supply chilled water for the HVAC system. During the original construc- tion, two chillers were sufficient to run the Community Center and Library/Museum. In 2005, the Town Hall building was constructed but the third chiller was not added. Two chillers are needed to run simultaneously to supply chilled water during the summer months. Without the third chiller, there is no operational redundancy and the current chillers have in excess of 42,000 hours of run time. FUNDING PRIORITY: Medium—Provides Maintenance of Existing Systems Capital Projects Information Sheets F4030 The Height of Desert Living 311 Capital Projects Information Sheets F4030 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects -$ -$ 250,000$ -$ -$ -$ 250,000$ Grant - Excise Tax - General - Developer - Development Fees - Bonds - Other Sources - Unfunded - TOTAL -$ -$ 250,000$ -$ -$ -$ 250,000$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ 250,000$ -$ -$ -$ 250,000$ Planning - Design - Construction - Other Expenses - TOTAL -$ -$ 250,000$ -$ -$ -$ 250,000$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 312 Capital Projects Information Sheets P3011 PROJECT TITLE: Fountain Park Improvements—Phase 6 PROJECT NUMBER: P3011 PROJECT DESCRIPTION/SCOPE: Remaining improvements to Fountain Park include renovation of the east parking lot with lights, low level lighting of interior and exterior sidewalks, monument signage, and amphitheater area lighting and staging for day and evening events. TOWN GOALS TIMEFRAME: FY14-16 YEAR PROJECT BEGAN: FY13-14 TOTAL ESTIMATED PROJECT COST: $993,508 PROJECT JUSTIFICATION: Fountain Park has undergone several phases of improvements since the Town acquired the Park in 1997. All improvements are being done in conjunction with the approved Park master plan and will help keep Fountain Park the signature facility in Fountain Hills. These items represent the final im- provements to the Park as outlined in the most recent master plan, which was approved in 1999. FUNDING PRIORITY: High - Finishes a Partially Completed Project The Height of Desert Living 313 Capital Projects Information Sheets P3011 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects 83,508$ 910,000$ -$ -$ -$ -$ 993,508$ Grant - Excise Tax - General - Developer - Development Fees - Bonds - Other Sources - Unfunded - TOTAL 83,508$ 910,000$ -$ -$ -$ -$ 993,508$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design 83,508 29,880 113,388 Construction 880,120 880,120 Other Expenses - TOTAL 83,508$ 910,000$ -$ -$ -$ -$ 993,508$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ 28,300 28,300 28,300 28,300 28,300 141,500 - 28,300$ 28,300$ 28,300$ 28,300$ 28,300$ 141,500$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 314 PROJECT TITLE: Fountain Lake Water Quality Improvements PROJECT NUMBER: P3022 PROJECT DESCRIPTION/SCOPE: This project will help improve water quality in Fountain Lake by developing a comprehensive water quality management program. TOWN GOALS TIMEFRAME: FY12-16 YEAR PROJECT BEGAN: FY06-07 TOTAL ESTIMATED PROJECT COST: $253,506 PROJECT JUSTIFICATION: Fountain Lake serves as the centerpiece of the Town activities. The total lake area is approximately 29 acres and receives reclaimed wastewater with a high nutrient concentration. Over the years, the lake has experienced episodes of low oxygen levels, occasional algae blooms, unpleasant odors, and fish die off. Meetings are being held between the Town and the Fountain Hills Sanitary District to help determine the extent and funding levels needed to further improve the lake's water quality in the future. A comprehensive water quality management program was previously completed by a consultant. Fu- ture improvements to help aerate or “mix” the lake may be required with estimated funding shown in FY15-16. FUNDING PRIORITY: Medium - Maintains Existing Service Level Capital Projects Information Sheets P3022 The Height of Desert Living 315 Capital Projects Information Sheets P3022 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects 53,506$ 200,000$ -$ -$ -$ -$ 253,506$ Grant - Excise Tax - General - Developer - Development Fees - Bonds - Other Sources - Unfunded - TOTAL 53,506$ 200,000$ -$ -$ -$ -$ 253,506$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning 53,506 53,506 Design 20,000 20,000 Construction 180,000 180,000 Other Expenses - TOTAL 53,506$ 200,000$ -$ -$ -$ -$ 253,506$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ 10,000 10,000 11,000 11,000 42,000 - -$ 10,000$ 10,000$ 11,000$ 11,000$ 42,000$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 316 PROJECT TITLE: Adero Canyon Trailhead PROJECT NUMBER: P3025 PROJECT DESCRIPTION/SCOPE: This access and trailhead will be the main entrance into the Town's McDowell Mountain Preserve and would provide the public with a large parking area, trail access and information, restrooms, a shade ramada, and drinking water. Parking for up to two buses will be provided on the site for the potential use of the local school district to conduct on-site environmental classes. The site would be designed to meet ADA requirements. TOWN GOALS TIMEFRAME: FY16-17 YEAR PROJECT BEGAN: FY15-16 TOTAL ESTIMATED PROJECT COST: $1,948,771 PROJECT JUSTIFICATION: This entrance would be the sole means by which people would be able to access the McDowell Moun- tain Preserve from the south without walking through existing MCO private property. The site has been planned for a number of years with a master plan for development. The timing of this project has been moved to FY15-16 to better reflect the realities of MCO's develop- ment schedule for the Adero Canyon development and the construction of the planned access road by MCO, which would serve as the means by which access to the trailhead site would be gained for the construction of the trailhead. The trailhead site, once completed, will be ADA compliant and provide access to the complete Pre- serve and its trail system which has already been constructed. FUNDING PRIORITY: Low - Provides an Expanded Level of Service Capital Projects Information Sheets P3025 The Height of Desert Living 317 Capital Projects Information Sheets P3025 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects 18,771$ 20,000$ 68,179$ -$ -$ -$ 106,950$ Grant - Excise Tax - General - Developer - Development Fees 1,841,821 1,841,821 Bonds - Other Sources - Unfunded - TOTAL 18,771$ 20,000$ 1,910,000$ -$ -$ -$ 1,948,771$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design 18,771 20,000 10,000 48,771 Construction 1,900,000 1,900,000 Other Expenses - TOTAL 18,771$ 20,000$ 1,910,000$ -$ -$ -$ 1,948,771$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ 10,000 10,000 12,000 12,000 44,000 - -$ 10,000$ 10,000$ 12,000$ 12,000$ 44,000$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 318 PROJECT TITLE: Unpaved Alley Paving Projects PROJECT NUMBER: S6003 PROJECT DESCRIPTION/SCOPE: This project involves paving a number of unpaved alleys throughout the Town. The paving project is divided into five phases as follows: Phase I: 1,400 LF from Panorama to Colony - Completed Phase II: 870 LF from Tower to Panorama - Completed Phase III: 890 LF from Panorama to Enterprise in FY14-15 Phase IV: 1,150 LF adjacent to Colony Wash and 770 linear feet from Fountain Hills Boulevard to Glenbrook in FY15-16 Phase V: 635 LF from Desert Vista to Saxon Dr. and 410 LF from Tioga south and east of Pano- rama in FY16-17 TOWN GOALS TIMEFRAME: FY09-18 YEAR PROJECT BEGAN: FY08-09 TOTAL ESTIMATED PROJECT COST: $733,282 PROJECT JUSTIFICATION: Maricopa County has mandated that all municipalities stabilize unpaved alleys to mitigate air pollu- tion. The Town of Fountain Hills has entered into an IGA with Maricopa County requiring the unpaved alleys to be stabilized. FUNDING PRIORITY: High - Federal, State or Local Mandate Capital Projects Information Sheets S6003 The Height of Desert Living 319 Capital Projects Information Sheets S6003 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects 383,282$ -$ 200,000$ 150,000$ -$ -$ 733,282$ Grant - Excise Tax - General - Developer - Development Fees - Bonds - Other Sources - Unfunded - TOTAL 383,282$ -$ 200,000$ 150,000$ -$ -$ 733,282$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design 383,282 15,000 15,000 413,282 Construction 185,000 135,000 320,000 Other Expenses - TOTAL 383,282$ -$ 200,000$ 150,000$ -$ -$ 733,282$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - 2,000 2,000 2,000 2,000 8,000 -$ 2,000$ 2,000$ 2,000$ 2,000$ 8,000$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 320 PROJECT TITLE: Shea Boulevard Widening PROJECT NUMBER: S6005 PROJECT DESCRIPTION/SCOPE: This project will widen Shea Boulevard to three lanes in each direction from the east Town boundary to approximately 1,000 feet west of Technology Drive. Also included in the project are improvements to the Shea and Saguaro intersection, a rubberized asphalt overlay of the existing pavement, curb and gutter, sidewalks, traffic signal improvements, traffic signal interconnect conduit, wiring and ap- purtenances. TOWN GOALS TIMEFRAME: FY08-16 YEAR PROJECT BEGAN: FY07-08 TOTAL ESTIMATED PROJECT COST: $2,783,456 PROJECT JUSTIFICATION: Shea Boulevard is a road of regional significance and has an average traffic volume of 25,000 vehi- cles per day at Saguaro Boulevard. This project is a MAG Proposition 400 project which will provide for 70% of the project funding with a 30% match from the Town. The MAG reimbursement in the FY12-13 Arterial Life Cycle Program (ALCP) is a maximum of $709,000 in FY13 -14, $500,000 in FY14 -15 and $1,594,000 in FY16-17. The Town was also awarded MCDOT Special Project Funds in the amount of $152,400 to provide for a rubberized asphalt overlay from the Beeline Highway (SR 87) to the eastern Town limit. FUNDING PRIORITY: High - Leverage Local Funds Capital Projects Information Sheets S6005 The Height of Desert Living 321 Capital Projects Information Sheets S6005 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects -$ 300,000$ -$ -$ -$ -$ 300,000$ Grant 1,023,135 700,000 1,723,135 Excise Tax - General - Developer 200,000 200,000 Development Fees 407,921 407,921 Bonds - Other Sources 152,400 152,400 Unfunded - TOTAL 1,783,456$ 1,000,000$ -$ -$ -$ -$ 2,783,456$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design 526,419 526,419 Construction 1,257,037 1,000,000 2,257,037 Other Expenses - TOTAL 1,783,456$ 1,000,000$ -$ -$ -$ -$ 2,783,456$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 322 PROJECT TITLE: Saguaro Boulevard Reconstruction PROJECT NUMBER: S6010 PROJECT DESCRIPTION/SCOPE: This project will reconstruct Saguaro Boulevard from Trevino Drive to Fountain Hills Boulevard includ- ing the removal and replacement of subgrade as required. Also included are major drainage improve- ments at Palisades, minor drainage improvements at various locations, and ADA improvements as required. Coordinate project with Palisades and Avenue of the Fountains traffic signal improvements (T5011). TOWN GOALS TIMEFRAME: FY14-16 YEAR PROJECT BEGAN: FY13-14 TOTAL ESTIMATED PROJECT COST: $8,030,682 PROJECT JUSTIFICATION: Saguaro Boulevard was one of the first streets constructed in Fountain Hills and is a major truck route. This reconstruction is the first major work performed on the street. There have been some repairs performed in areas over time, however, the overall condition of the asphalt requires recon- struction. FUNDING PRIORITY: High - Prevents Irreparable Damage to Existing Facili- ties Capital Projects Information Sheets S6010 The Height of Desert Living 323 Capital Projects Information Sheets S6010 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects -$ -$ -$ -$ -$ -$ -$ Grant - Excise Tax 25,000 275,000 300,000 General - Developer - Development Fees - Bonds 7,565,000 7,565,000 Other Sources 11,600 154,082 165,682 Unfunded - TOTAL 7,601,600$ 429,082$ -$ -$ -$ -$ 8,030,682$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design 483,711 483,711 Construction 2,546,971 5,000,000 7,546,971 Other Expenses - - TOTAL 3,030,682$ 5,000,000$ -$ -$ -$ -$ 8,030,682$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 324 PROJECT TITLE: Fountain Hills Boulevard Shoulder Paving PROJECT NUMBER: S6053 PROJECT DESCRIPTION/SCOPE: This project will pave the dirt shoulders along Fountain Hills Boulevard from Segundo Drive to Pinto Drive providing dust mitigation and erosion control. TOWN GOALS TIMEFRAME: FY12-16 YEAR PROJECT BEGAN: FY11-12 TOTAL ESTIMATED PROJECT COST: $622,208 PROJECT JUSTIFICATION: The Town applied for and was awarded a Congestion Mitigation Air Quality (CMAQ) grant through the Maricopa Association of Governments for the paving of the dirt shoulders on Fountain Hills Boulevard. This project will provide dust mitigation, erosion control, run-off-the-road hazard mitigation, potential future use by bicycles, and will reduce maintenance costs. The project design is funded by the Town, with construction funded 94.3% through grant funds with a 5.7% local match requirement. FUNDING PRIORITY: High - Leverage Local Funds Capital Projects Information Sheets S6053 The Height of Desert Living 325 Capital Projects Information Sheets S6053 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects 114,900$ 245,000$ -$ -$ -$ -$ 359,900$ Grant 255,000 255,000 Excise Tax - General - Developer - Development Fees - Bonds - Other Sources 7,308 7,308 Unfunded - TOTAL 122,208$ 500,000$ -$ -$ -$ -$ 622,208$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design 122,208 75,000 197,208 Construction 425,000 425,000 Other Expenses - TOTAL 122,208$ 500,000$ -$ -$ -$ -$ 622,208$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ 1,000 1,000 1,000 1,000 1,000 5,000 - 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 5,000$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 326 PROJECT TITLE: Shea Boulevard Eastbound Bike Lane PROJECT NUMBER: S6056 PROJECT DESCRIPTION/SCOPE: This project will provide an eastbound bike lane on Shea Boulevard from Palisades to Fountain Hills Boulevard. TOWN GOALS TIMEFRAME: FY12-17 YEAR PROJECT BEGAN: FY11-12 TOTAL ESTIMATED PROJECT COST: $408,559 PROJECT JUSTIFICATION: Staff is working with ADOT to reallocate savings from favorable construction bids received for the Shea Gap Project (S6025) to complete the eastbound bike lane from Palisades to Fountain Hills Boulevard. This project will be administered by ADOT. FUNDING PRIORITY: High - Leverage Local Funds Capital Projects Information Sheets S6056 The Height of Desert Living 327 Capital Projects Information Sheets S6056 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects 2,570$ -$ 156,000$ -$ -$ -$ 158,570$ Grant 224,000 224,000 Excise Tax - General - Developer - Development Fees - Bonds - Other Sources 25,989 25,989 Unfunded - TOTAL 28,559$ -$ 380,000$ -$ -$ -$ 408,559$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design 28,559 100,000 128,559 Construction 280,000 280,000 Other Expenses - TOTAL 28,559$ -$ 380,000$ -$ -$ -$ 408,559$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 328 PROJECT TITLE: McDowell Mountain Road Repairs PROJECT NUMBER: S6057 PROJECT DESCRIPTION/SCOPE: This project will repair an uneven section of McDowell Mountain Road. TOWN GOALS TIMEFRAME: FY15-16 YEAR PROJECT BEGAN: FY15-16 TOTAL ESTIMATED PROJECT COST: $65,000 PROJECT JUSTIFICATION: Repairs are required to correct an uneven section of McDowell Mountain Road. FUNDING PRIORITY: High - Protects Health & Safety of the Town Capital Projects Information Sheets S6057 The Height of Desert Living 329 Capital Projects Information Sheets S6057 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects -$ 65,000$ -$ -$ -$ -$ 65,000$ Grant - Excise Tax - General - Developer - Development Fees - Bonds - Other Sources - Unfunded - TOTAL -$ 65,000$ -$ -$ -$ -$ 65,000$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design 15,000 15,000 Construction 50,000 50,000 Other Expenses - TOTAL -$ 65,000$ -$ -$ -$ -$ 65,000$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 330 PROJECT TITLE: Intelligent Transportation System (ITS) PROJECT NUMBER: T5010 PROJECT DESCRIPTION/SCOPE: This project will install a hybrid Intelligent Transportation System (ITS) that will be part wireless and part fiber optic wiring for traffic signal interconnection on Shea, Palisades, Saguaro and Fountain Hills Boulevard TOWN GOALS TIMEFRAME: FY17-18 YEAR PROJECT BEGAN: FY16-17 TOTAL ESTIMATED PROJECT COST: $1,212,000 PROJECT JUSTIFICATION: In 2007 the Town hired a consultant to prepare a study with recommendations to implement an ITS system for the traffic signals throughout Fountain Hills. Fountain Hills was selected by MAG for a Fed- eral Aid Grant (CMAQ) to construct the hybrid ITS system. Design is anticipated to start in FY15-16 and continue through FY16-17 with construction in FY18- 19. FUNDING PRIORITY: Medium - Maintains Existing Service Level Capital Projects Information Sheets T5010 The Height of Desert Living 331 Capital Projects Information Sheets T5010 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects -$ -$ 250,000$ 40,000$ -$ -$ 290,000$ Grant 922,000 922,000 Excise Tax - General - Developer - Development Fees - Bonds - Other Sources - Unfunded - TOTAL -$ -$ 250,000$ 962,000$ -$ -$ 1,212,000$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design 250,000 250,000 Construction 962,000 962,000 Other Expenses - TOTAL -$ -$ 250,000$ 962,000$ -$ -$ 1,212,000$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 332 PROJECT TITLE: Traffic Signal - Palisades and Saguaro Upgrades PROJECT NUMBER: T5011 PROJECT DESCRIPTION/SCOPE: Remove and replace existing traffic signal poles, foundations, mast arms, signal heads, and conduits to meet current standards. TOWN GOALS TIMEFRAME: FY15-16 YEAR PROJECT BEGAN: FY13-14 TOTAL ESTIMATED PROJECT COST: $399,970 PROJECT JUSTIFICATION: The traffic signal at Palisades and Saguaro was built to Maricopa County standards prior to incorpora- tion of the Town of Fountain Hills. Conditions of the traffic signal will be assessed annually until re- placement is warranted. FUNDING PRIORITY: Medium - Maintains Existing Service Level Capital Projects Information Sheets T5011 The Height of Desert Living 333 Capital Projects Information Sheets T5011 ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Capital Projects 19,970$ 380,000$ -$ -$ -$ -$ 399,970$ Grant - Excise Tax - General - Developer - Development Fees - Bonds - Other Sources - Unfunded - TOTAL 19,970$ 380,000$ -$ -$ -$ -$ 399,970$ ACTIVITY Prior Years FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL Acquisition -$ -$ -$ -$ -$ -$ -$ Planning - Design 19,970 19,970 Construction 380,000 380,000 Other Expenses - TOTAL 19,970$ 380,000$ -$ -$ -$ -$ 399,970$ FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL -$ -$ -$ -$ -$ -$ - - -$ -$ -$ -$ -$ -$ Other Impact TOTAL FUNDING SOURCES PROJECT EXPENSES OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies The Height of Desert Living 334 Capital Projects Summary The Height of Desert Living 335 Administration Facilities Replacement Fund Capital Projects Funds Administration Facilities Replacement Fund The Height of Desert Living 336 Facilities Replacement Fund Service Delivery Plan The Facilities Replacement Fund has been established to cover replacement costs for large scale items that cannot be absorbed in annual operating budgets. These items include, but are not limited to, roofing, interior and exterior building paint- ing, carpet replacement, Physical Plant mechanical equipment, and Parks and Rec- reation structures. Program Name FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Administration -$ -$ 143,772$ 130,000$ Total -$ -$ 143,772$ 130,000$ Expenditures by Program Capital Projects Funds Administration Facilities Replacement Fund Administration 100% Use of Funds -Facilities Replacement By Program Where does the money go? Total Proposed Budget = $130,000 Category FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Maintenance & Repair -$ -$ 41,008$ 100,000$ Contractual Services - - - 30,000 Contingency - - 102,764 - Total -$ -$ 143,772$ 130,000$ Expenditures by Category The Height of Desert Living 337 Capital Projects Funds Administration Facilities Replacement Fund Maintenance & Repair 77%Contractual Services 23% Contingency 0% Use of Funds -Facilities Replacement By Category Where does the money go? Total Proposed Budget = $130,000 Variance Explanations: Maintenance and Repair: Amount was increased and moved from Contingency to better reflect the type of expenditures budgeted. Contractual Services: Amount was included for a reserve study. Contingency: Amount was reduced and moved to Maintenance and Repair. Description FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget Facilities Replacement Fund Building Main/Repair -$ -$ -$ 100,000$ HVAC Repair - - 41,008 - Professional Fees - - - 30,000 Contingency - - 102,764 - Total Facilities Replacement Fund -$ -$ 143,772$ 130,000$ FY15-16 Proposed Budget Summary of Expenditures Facilities Replacement Fund The Height of Desert Living 338 Vehicle Replacement Program Policy & Procedure Vehicle Replacement Program The Height of Desert Living 339 Objective To provide a policy and procedures for the development, approval, and implemen- tation of the Town of Fountain Hills’ multi-year Vehicle Replacement Program (VRP). Scope This policy applies to all vehicles owned by the Town of Fountain Hills that meet the definition detailed in the definitions section. Policy The purpose of the Vehicle Replacement Program is to provide an authoritative de- cision-making process for the evaluation, selection, and multi-year scheduling of vehicle replacements based on a projection of available fiscal resources and the vehicle’s age, mileage, engine hours and repair costs. The objectives of the pro- gram are to:  Ensure the timely purchase, repair and replacement of the Town’s vehi- cles;  Serve as a link in the Town’s planning between the Town’s operating and capital budgets;  Maintain control over the Town’s long-term cash flow in relation to the Town's financial capacity; and  Ensure efficient, effective and coordinated vehicle acquisition and re- placement. Definitions The following words when used in connection with this policy shall have the follow- ing meanings: VEHICLE REPLACEMENT PROGRAM: A multi-year planning document that is the product of a systematic evaluation of vehicle utilization, repair and maintenance. This plan serves as a guide for the efficient and effective replacement of vehicles, outlining a detailed timeline and financing schedule of vehicle replacement. VEHICLE: A vehicle is defined in financial terms as a piece of rolling stock with a projected final cost of at least $10,000 and a useful life of at least 7 years. Vehi- cles shall be subdivided into various classifications, using gross vehicle weight rat- ing standards, as follows:  Sedans  Sports Utility Vehicle (SUV) Vehicle Replacement Program Policy & Procedure The Height of Desert Living 340  Light Duty Truck (commercial truck classes 1, 2 and 3 — 0—14,000 lb. GVWR)  Medium Duty Truck (commercial truck classes 4, 5 and 6 — 14,001— 26,000 GVWR)  Heavy Duty Truck (commercial truck classes 7 and 8 — over 26,000 GVWR)  Street Sweeper  Fire Ladder Truck  Fire Pumper Truck  Utility Vehicle/Bunker Rake  Loader/Grader/Tractor  Trailer Process A. Schedule: Annually, the Development Services Director and Finance Di- rector will submit an updated VRP to the Town Manager for review in each fiscal year. The Town Manager will review the proposal and forward the ap- proved VRP to the Finance Director for inclusion in the Town’s CIP budget proposal. B. Format: The Development Services Director will utilize the previous year's approved VRP as the basis for developing recommended additions, deletions, or changes for incorporation in the updated VRP for the ensuing year. All new (not replacement) vehicle requests will also include a compre- hensive estimate of the impact of the new vehicle on the Town's annual op- erating budget; e.g., fuel, maintenance requirements, etc. C. Finance Review: The Finance Director will assist the Development Ser- vices Director as necessary in all facets of the Vehicle Replacement Program development and review including production of cost estimates, as well as an overall financial analysis of the proposed program. Additional assistance may be requested to help produce draft documents, etc. D. Town Manager Review: The Development Services Director will provide a copy of the proposed VRP document to the Finance Director and Town Man- ager for review and comment. Following approval by the Town Manager, the VRP will be incorporated into the operating budget proposal for the coming year. Vehicle Replacement Program Policy & Procedure The Height of Desert Living 341 E. Implementation: Upon adoption of the VRP in the operating budget, vehi- cles included within the applicable budget year may be purchased by the Development Services Director, or his/her designee in compliance with the Town’s Procurement Policy. F. Amendments: The adopted VRP may be amended upon recommendation of the Development Services Director and approval of the Town Manager and Town Council. Procedure A. Form: A New Vehicle Request form shall be utilized to request inclusion of a new (not replacement) vehicle in the Vehicle Replacement Program. De- partment Directors may request the addition of a new vehicle or transfer be- tween departments to the VRP by submitting their request to the Develop- ment Services Director as part of the budget process. The Development Services Director shall include these requests in the VRP that is submitted to the Finance Director and Town Manager. B. Funding Prioritization: As part of the VRP development process, the De- velopment Services Director shall create vehicle replacement priorities to help determine the vehicle replacement schedule which will be incorporated in the five (5) year Capital Improvement Program included in the upcoming fiscal year budget. The following guidelines shall be utilized:  Sedans 10 years/100,000 miles  Sports Utility Vehicle (SUV) 10 years/100,000 miles  Light Duty Truck 10 years/100,000 miles (0—14,000 lb. GVWR)  Medium Duty Truck 12 years/125,000 miles (14,001—26,000 GVWR)  Heavy Duty Truck 15 years/125,000 miles (over 26,000 GVWR)  Street Sweeper 8 years/75,000 miles  Fire Ladder Truck 15 years/120,000 miles  Fire Pumper Truck 15 years/120,000 miles Vehicle Replacement Program Policy & Procedure The Height of Desert Living 342  Utility Vehicle/Bunker Rake 7 years/15,000 engine hours  Loader/Grader/Tractor 20 years/15,000 engine hours  Trailer 10 years In addition to the factors listed previously, the Development Services Direc- tor, or his/her designee, shall also review the utilization, maintenance re- cords of the vehicles, downtime and the overall condition of the vehicles when making recommendations for replacement. C. Funding Sources: The primary funding sources for the VRP are the Gen- eral Fund and Streets Fund. Revenues for the Vehicle Replacement Fund will also be generated from charges within the operating funds that support the departments that utilize the subject vehicles; charges will be calculated based on replacement cost and updated annually. Vehicles will be replaced according to the schedule and based on model year. Surplus sale proceeds and insurance claim proceeds will also be deposited to the Vehicle Replace- ment Fund to help offset future vehicle and equipment costs. D. Vehicle Disposal: At least once annually, the Development Services Di- rector, or his/her designee, shall prepare a list of vehicles to be retired from the Town’s fleet based on the replacement schedule. At the discretion of the Development Services Director and based on a recommendation from the fleet mechanic, early retirement of a vehicle with excessive maintenance may be recommended. Excessive maintenance is defined as repair costs that exceed 40% of the vehicle value in a twelve month period. The Town Manager shall authorize the sales of these vehicles at auction by signing over the vehicle title(s). The Development Services Director, or his/ her designee, shall then transport the vehicles to the auctioneer and shall be responsible to insure that the auction proceeds are submitted to the Fi- nance Division for deposit to the Vehicle Replacement Fund. Responsibility for Enforcement The Town Manager, Finance Director and Development Services Director will be responsible for ensuring that this policy is followed and/or updated as necessary. Fiscal Year 15-16 Vehicle Replacement Recommendation During FY12-13, the Vehicle Replacement Policy was updated with changes to the life of some vehicles and elimination of vehicles no longer utilized; the revised Policy was presented and approved by the Town Council. For FY15-16, one new vehicle is budgeted for vehicle replacement incorporating the revised schedules. Vehicle Replacement Program Policy & Procedure The Height of Desert Living 343 Vehicle Replacement Program Interfund Charges Vehicle No.Description Mod Year Replacement Cost FY15-16 Development Services 148 Ford Escape Hybrid 2008 $25,947.22 $2,753.53 Development Services NEW Ford F-150 Truck 2015 $30,000.00 $3,000.00 Fire 483 (L822)American LaFrance 1998 $444,527.00 $18,869.42 Fire (E822)Spartan 2014 $487,809.00 $33,471.36 Fire 752 (E823)Crimson 2008 $369,225.00 $26,121.64 Fire 528 (E822R)American LaFrance 1999 $396,032.00 $0.00 Fire 422 (S822)Ford F550 4x4 (V0822)2012 $95,911.85 $8,481.86 Fire (S823)Equipment on Truck 2001 $20,000.00 $1,734.00 Fire (S823)Ford F550 4x4 2013 $38,176.75 $3,245.03 Fire 166 (D822)Ford F150 Supercab 2011 $28,829.10 $3,059.37 Fire 053(7 (D823))Ford F-150 4x4 Supercab 2009 $43,004.00 $4,563.62 Community Services 11 John Deere 4x2 Gator 2013 $6,590.00 $979.47 Community Services 141 Ford F-150 2007 $15,174.00 $1,610.28 Community Services 20 Bobcat 2013 $7,943.04 $1,180.56 Community Services 17 John Deere 4x2 Gator 2012 $6,248.47 $979.47 Community Services 146 Ford F-150 Pickup 2007 $18,288.49 $1,940.79 Community Services SS1 Tenant Sweeper 2013 $44,372.45 $6,595.01 Community Services 3 Sand Pro 3040 2013 $21,398.39 $3,180.41 Community Services 16 Bobcat 2012 $8,965.95 $1,332.60 Community Services 18 Mule 2012 $8,119.82 $1,206.83 Community Services 14 Kubota KU 2007 $27,199.30 $1,443.21 Community Services 142 Ford F-250 Pickup 2007 $19,089.00 $2,025.74 Community Services 147 Ford F-150 Pickup 2007 $18,288.49 $1,777.71 Community Services M-1 Kubota 2014 $16,751.82 $2,440.98 Community Services 143 Ford Escape Hybrid 2007 $28,247.00 $2,997.59 Development Services 145 Ford F-150 Supercab 2007 $25,403.00 $2,805.85 Development Services 158 Ford F-250 Pickup W/Liftgate 2014 $24,089.98 $2,457.18 Development Services 154 Ford F-150 Pickup W/Lights 2013 $27,293.70 $2,839.64 FUND 100 TOTAL $143,093.15 Development Services/Streets 155 Ford F-250 Pickup W/Lights 2014 $24,047.88 $2,452.89 Development Services/Streets 157 Ford F-250 Supercab W/Lights 2014 $26,440.10 $2,696.89 Development Services/Streets 20 Caterpillar 426C 1999 $88,393.00 $4,690.16 Development Services/Streets 135 Freightliner M2106 2005 $63,170.13 $4,469.11 Development Services/Streets 151 Ford F-450 Pickup 2008 $52,182.78 $4,614.74 Development Services/Streets 156 Ford F-250 Pickup W/Lights 2014 $24,047.88 $2,452.89 Development Services/Streets 5085M John Deere 5085M Tractor 2013 $59,555.10 $3,037.32 Development Services/Streets 134 Ford F-550 Pickup-Bucket 2005 $41,994.25 $3,640.90 Development Services/Streets BUCKET EQUIPMENT TRANSFER 2015 $40,000.00 $20,000.00 Development Services/Streets 134A Aerial Platform-2005 Ford F550 2005 $36,597.00 $2,284.53 Development Services/Streets 113 Ford F-150 Pickup 2001 $23,764.00 $0.00 Development Services/Streets 138 Ford Escape Hybrid 2006 $27,748.00 $2,944.65 Development Services/Streets 149 Ford Escape Hybrid 2008 $25,947.22 $2,753.53 Development Services/Streets 144 Ford Escape Hybrid 2007 $29,844.00 $3,167.07 Development Services/Streets 140 Ford Escape Hybrid 2007 $29,275.00 $2,896.43 FUND 200 TOTAL $62,101.11 Fund 100 $143,093.15 Fund 200 $62,101.11 Total $205,194.26 Vehicle Replacement Interfund Charges The Height of Desert Living 344 Vehicle Replacement Program The Height of Desert Living 345 Schedules Schedules The Height of Desert Living 346 Comprehensive Fee Schedule Effective July 1, 2015 Comprehensive Fee Schedule Effective July 1, 2015 The Height of Desert Living 347 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 MISCELLANEOUS FEES Services Notarization $2.00 per signature Affix Town Seal $2.00 each Faxing Service - Local Only $2.00 First Page, $.50 Each Additional Page Faxing Service - Long Distance $3.00 First Page, $.50 Each Additional Page Email Document Service $0.00 Returned Check Fee $30.00 Incoming Wire Transfer Fee $35.00 ActiveNet Transaction Fee $2.50 per transaction Convenience Fee - credit card payment $3.00 per transaction Campaign Fees Pro/Con Argument Fee $100.00 Campaign Finance - Late Filing Fee $10.00 per business day (per ARS 16-918) Copies - Non - Commercial Photocopies (B&W) 8 1/2 x 11 $.25 per page Photocopies (B&W) 8 1/2 x 14 $.30 per page Photocopies (B&W) 11 x 17 $.40 per page Photocopies (Color) 8 1/2 x 11 $.50 per page Photocopies (Color) 8 1/2 x 14 $.60 per page Photocopies (Color) 11 x 17 $.70 per page Copies - Commercial Photocopies (B&W) 8 1/2 x 11 $.50 per page Photocopies (B&W) 8 1/2 x 14 $.60 per page Photocopies (B&W) 11 x 17 $.80 per page Photocopies (Color) 8 1/2 x 11 $1.00 per page Photocopies (Color) 8 1/2 x 14 $1.20 per page Photocopies (Color) 11 x 17 $1.40 per page Documents Town Code $25.00 (CD or hard copy) Zoning Ordinances $25.00 (CD or hard copy) Subdivision Code $25.00 (CD or hard copy) CAFR (Annual Financial Report)$25.00 (CD or hard copy) Annual Budget $25.00 (CD or hard copy) Land Use Analysis $25.00 (hard copy only) CD of Council Meeting $25.00 ea Other Materials on CD $25.00 ea Reports License Report (Non - Commercial Use)$25.00 (CD or hard copy) License Report (Commercial Use)$50.00 (CD or hard copy) The Height of Desert Living 348 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 MISCELLANEOUS FEES (CONT.) Maps 11" x 17" Street/Index Map "Typical" (B&W)$0.80 11" x 17" Street/Index Map "Typical" (Color)$1.40 11" x 17" Street/Index Map "Typical" (Photo)$5.00 11" x 17" Aerial Site Plan (Photo)$20.00 24" x 36" Street/Final Plat/As Built (B&W)$3.00 24" x 36" Street/Final Plat/As Built (Color)$10.00 24" x 36" Aerial (Photo)$30.00 36" x 36" Bldg/Plat/Zoning Map (B&W)$10.00 36" x 36" Bldg/Plat/Zoning Map (Color)$25.00 36" x 36" Aerial (Photo)$40.00 60" x 60" Street/Bldg/Develop/Plat/Plot (B&W) $35.00 60" x 60" Street/Bldg/Develop/Plat/Plot (Color) $75.00 60" x 60" Street/Bldg/Develop/Plat/Plot (Photo) $125.00 Plat Map Book $25.00 Adopt A Street Fee, per sign $30.00 DOG LICENSE Non - neutered dog $42.00 - non-refundable Spayed/Neutered dog $17.00 - non-refundable Over 65 with neutered dog $6.00 - non-refundable Service Dog No fee Replacement Dog Tag $4.00 - non-refundable Late fee neutered dog (per month)$2.00 - non-refundable Late fee non - neutered dog (per month)$4.00 - non-refundable BUSINESS LICENSE FEES Providers of services, wholesalers and manufacturers with a fixed place of business within the town limits $50.00/application and first year fee - non- refundable Retail merchants, restaurants, bars, contractors and renters of real and personal property with a fixed place of business within the town limits and persons engaging in the sale of real estate $50.00/application and first year fee - non- refundable Wholesalers, manufacturers and providers of services without a fixed place of business within the town limits $50.00/application and first year fee - non- refundable The Height of Desert Living 349 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 BUSINESS LICENSE FEES (CONT.) Retail merchants, etc. (as above) without a fixed place of business within the town limits $50.00/application and first year fee - non- refundable Annual renewal fee for business within the town limits $35.00 - non-refundable Annual renewal fee for business without a fixed place of business within the town limits $50.00 - non-refundable Late fee for renewal of business license fee 25% of renewal fee Peddlers, solicitors and mobile merchants $250.00/calendar quarter or fraction thereof - non-refundable Peddler investigation fee (per person)$25.00 - non-refundable Promoters of entertainments, circuses, bazaars, etc., who receive a percentage of receipts or other consideration for their services. Each such promoter shall also obtain liability insurance of a minimum of $1 million per incident/$2 million aggregate naming the Town as insured. $100.00/week Animal Show $100.00/week Circus Parade Only $50.00/day Handbill Distributor $10.00/day Amusement Company, such as ferris wheel, merry - go - round, etc., not part of a circus. Tent Show. Wrestling Exhibition. Road Show, Carnival or Circus. $100.00/day Practice of palmistry, phrenology, astrology, fortune telling, mind reading, clairvoyancy, magic or any healing practices not licensed by the State of Arizona, or any similar calling without a fixed place of business $50.00/day Duplicate Business License $10.00 - non-refundable Verification of License Letter $10.00 - non-refundable First and second None Third $50.00 Fourth $75.00 Fifth and Sixth $100.00 Seventh or more $200.00 each FALSE ALARM SERVICE CHARGES (PER CALENDAR YEAR) The Height of Desert Living 350 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 Lease Agreement Application Fee, each location $100.00, per location - non-refundable Amendments to Cell Tower Lease Agreements $100.00 - non-refundable SPECIAL EVENT PERMITS Special Event Permits - Business Application Fee - Business $100.00 - non-refundable Permit Fee $50 per day (not to exceed $400) Special Event Permits - Non-Profit Application Fee - Charitable Organization $50.00 - non-refundable Permit Fee $25 per day (not to exceed $200) Special Event Permits - Extra Fees Special Event Liquor Application Fee See alcohol license application fees - non- refundable Utility Fees Actual cost of usage ALCOHOL LICENSE APPLICATION Person Transfer Fee $150.00 - non-refundable Location Transfer Fee $150.00 - non-refundable Probate/Will Assignment/Divorce Decree $150.00 - non-refundable Extension of Premise $25.00 - non-refundable Sampling Permit $25.00 - non-refundable Initial/Interim Application Fee 01 - In State Producer $500.00 - non-refundable 02 - Out of State Producer $500.00 - non-refundable 03 - Domestic Microbrewery $500.00 - non-refundable 04 - In State Wholesaler $500.00 - non-refundable 05 - Government $500.00 - non-refundable 06 - Bar, All Spirituous Liquors $500.00 - non-refundable 07 - Beer & Wine Bar $500.00 - non-refundable 08 - Conveyance $500.00 - non-refundable 09 - Liquor Store $500.00 - non-refundable 10 - Beer & Wine Store $500.00 - non-refundable 11 - Hotel/Motel $500.00 - non-refundable 12 - Restaurant $500.00 - non-refundable 13 - Domestic Farm Winery $500.00 - non-refundable 14 - Private Club $0.00 15 - Special Event $25.00 - non-refundable 16 - Wine Festival/Wine Fair $25.00 - non-refundable WIRELESS COMMUNICATIONS (CELL TOWER ON TOWN PROPERTY) The Height of Desert Living 351 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 ADULT ORIENTED BUSINESS LICENSE Application Fee - Business $500.00 - non-refundable Application Fee - Provider $100.00 - non-refundable Application Fee - Manager $100.00 - non-refundable Application Fee - Employee (per person)$50.00 - non-refundable License Fee - annual - Business $200.00 - non-refundable License Fee - annual - Provider $100.00 - non-refundable License Fee - annual - Manager $100.00 - non-refundable CABLE LICENSE Initial License Application $2,500.00 - non-refundable Transfer of ownership $2,000.00 - non-refundable License modification, pursuant to 47 USC Sec 545 $2,500.00 - non-refundable Other License modification up to $2000 - non-refundable License fee - quarterly 5% of gross receipts Late fee (after 30 days)5% plus interest of 1 1/2% per mo EXCAVATIONS/IN - LIEU FEES Base fee (per excavation)$250.00 plus: Trench cut fees: Newly paved or overlayed 0 - 1 yrs $55.00 per lineal ft. Newly paved or overlayed 1 - 2 yrs $45.00 per lineal ft. Newly paved or overlayed 2 - 3 yrs $35.00 per lineal ft. Newly paved or overlayed 3 - 4 yrs $25.00 per lineal ft. Newly paved or overlayed 4 - 5 yrs $15.00 per lineal ft. Newly paved or overlayed 5 - 6 yrs $10.00 per lineal ft. Slurry or chip sealed 0 - 2 years $4.00 per lineal ft. Pavement replacement greater than 300 ft in length $2.50 per sq. yd. Utility Pit fees: Newly paved or overlayed 0 - 1 yrs $5.00 per Sq. ft. Newly paved or overlayed 1 - 2 yrs $4.50 per Sq. ft. Newly paved or overlayed 2 - 3 yrs $3.50 per Sq. ft. Newly paved or overlayed 3 - 4 yrs $2.50 per Sq. ft. Newly paved or overlayed 4 - 5 yrs $1.50 per Sq. ft. Newly paved or overlayed 5 - 6 yrs $1.00 per Sq. ft. Slurry or chip sealed 0 - 2 years $5.00 per Sq. ft. Adjustment (MH, valve, monument, etc)$500 ea. Striping $.55 per linear ft. Lane Markers $150.00 ea. Stop Bars $2.50 per Sq. ft. Crosswalks $.79 per Sq. ft. RPMs $7.00 ea. The Height of Desert Living 352 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 ENCROACHMENT/ENGINEERING PERMITS Base Permit Fee $50.00 - non-refundable 2"/6" Paving A.C.$.35 per sq. yd. 1" Paving - Overlay or Top Course $.15 per sq. yd. 1" ABC or Select Subbase $.05 per sq. yd. Permanent Barricading $25.00 ea. Guard Rail/Hand Rail $.20 per linear ft. Survey Monuments $10.00 ea. Concrete Aprons $15.00 ea. Scuppers $15.00 ea. Review for Adjustments MH, etc.$10.00 ea. 4" Paving - PC Concrete $.22 per sq. yd. Decorative Sidewalk or Paving $.30 per linear ft. Sidewalk & Bike path $.30 per linear ft. Curb & Gutter $.20 per linear ft. Valley Gutter $.50 per linear ft. Sign (regulator, street etc.)$5.00 ea. Pavement Cuts $2.00 per linear ft. Driveway/Driveway Modifications $30.00 ea. Utility, Water Line, Sewer Line Trench $.15 per linear ft. Drywells (maxwell or similar)$100.00 ea. Storm Drain Pipe $2.00 per linear ft. Catch Basins, Headwells $50.00 ea. Cutoff Walls $.35 per linear ft. Slope Protection $.30 per sq. yd. Rip Rap $.90 Sq. ft. Retaining Wall $1.53 per linear ft. Cut/Fill (Materials Moved)$.40 per cubic yd. Box Culverts 5% of attached estimate Miscellaneous 5% of attached estimate Landscaping 5% of attached estimate Irrigation 5% of attached estimate Lighting 5% of attached estimate Grading 5% of attached estimate Utility Splice/Repair Pits (outside pvmt)$2.00 Sq. ft. (minimum $50.00) Other 5% of attached estimate In Lieu Payments Calculated for cuts greater than 300 feet in length Traffic Control Plan Review $200 Engineering Plan Review Fee $350 per sheet Failure to obtain an Encroachment Permit $200 Failure to obtain a Final Inspection $100 Reinspection Fee $150 Investigation Fee for Work Done Without Permit $250 or the permit fee, whichever is greater, but not to exceed $2,500 for every day or a portion of a day from the time unpermitted work began until a permit is obtained. The Height of Desert Living 353 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 DEVELOPMENT SERVICES FEES Easement or Right-of-Way Abandonment $350.00 Hillside Protection Reconfiguration and/or Replacement of Hillside Protection Easement $350.00 Revocation Administrative Fee $300.00 Engineering Plan Review Fee $350 per sheet Engineering Report/Calculations Review Fee (Drainage, Environmental, Traffic, Structural, Water, Sewer, etc.) $350.00 per report Failure to barricade or improper barricading Up to $1,000 Environmental fee $3.00 per month per parcel; billed $36.00 annually PLANNING & ZONING FEES Area Specific Plans and amendments $3,000.00 plus $ 100.00 per acre ^ General Plan Amendments Minor $ 3,000.00 plus $ 100.00 per acre ^ Major $ 5,000.00 plus $ 100.00 per acre ^ Preliminary Plats $2,000.00 plus $50.00 per lot, unit or tract ^ Time Extension Fee $100.00 Final Plats $1,500.00 plus $ 50.00 per lot, unit or tract ^ Replats (lot joins, lot divisions, lot line adjustments) $500.00 up to three lots, more than 3 lots use Final Plat fees ^ Plat Abandonments $500.00 ^ Condominium Plats $1,500.00 plus $50.00 per unit ^ Cut & Fill Waiver $300 Final Plat Improvement: Plan Checking $350.00 per sheet (includes 2nd and 3rd reviews) Except water and sewer plans $175.00 per sheet (includes 2nd and 3rd reviews) Water and sewer plans only $200.00 per sheet with corrections (4th + reviews) $75.00 per sheet for addendums (changes made after approval). Tract Housing $500.00 per Standard Plan + $100 per House Façade Variant Recording Fees (subject to change without notice) $24.00 first page for plat filed for record, + $20.00 per page for each additional copy, and; $9.00 for each instrument, + $1.00 for each additional page over 5 pages. Concept Plans or Design Review $500.00 plus $200.00 for every 5,000 square feet or portion thereof ^ Time Extension fee $100.00 The Height of Desert Living 354 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 PLANNING & ZONING FEES (CONT.) Site Plan Review $500.00 plus $ 100 per acre or portion thereof Hillside Protection Easement (HPE)$20.00 + applicable recording fees Land Disturbance Fee $10.00 per Sq. ft. Rezones (Map)$2,000.00 plus $100 per acre or portion thereof plus notification *^ Ordinances (Text Amendments)$2,000.00 plus notification * Planned Unit Developments (PUD)$2,000.00 plus $100 per acre or portion thereof plus notification * Development Agreements $2,500.00 plus $100 per acre or portion thereof Zoning Verification Letter $200.00 Continuance at Applicant Request $250.00 Variances $1,000.00 plus $300.00 for each additional variance plus notification *^ Appeal of a Decision by the Zoning Administrator $1,000.00 plus notification *^ Special Use Permits and amendments $500.00 plus notification *^ - non- refundable Temporary Use Permits $200.00 plus notification * - non-refundable Time extension Fee $100.00 Comprehensive Sign Plans and amendments $200.00 Administrative Use Permit/Grand Opening Sign Permit $25.00 Landscape Plan Review $420.00 plus $ 2,500.00 refundable deposit ** Saguaro Cactus Permit $90.00 Temporary Visitor Permit (RV Parking)$25.00 New/Address Change $25.00 Notification fee $5.00 per mailing label and $ 60.00 per newspaper posting as appropriate *Plus a notification charge of $5.00 per mailing label and/or $60 per newspaper posting as appropriate. **Deposit refundable upon landscaping approval by Town. ^All fees include up to 3 reviews by staff. Any additional reviews will be subject to an additional fee equal to 25% of the original fee. The "recording fee" is per Maricopa County's Fee Schedule and is, therefore, subject to change. The Height of Desert Living 355 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 DEVELOPMENT FEES Single Family Residential $1,601 Multi - Family Residential $1,601/dwelling Commercial $0.243/Sq. ft. Office $0.243/Sq. ft. Hotel $0.243/Sq. ft. Industrial $0.243/Sq. ft. Fee Detail (From Above) Park & Recreation Residential (1)$1,301/dwelling Fire and Emergency Residential (1)$300/dwelling Non - Residential (2)$0.243/Sq. ft. (2) Non - residential includes commercial and industrial square footage (1) Residential includes single and multi - family dwelling units The Height of Desert Living 356 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 Livable Area with A/C $.75 Sq. ft. Covered Area: Garage and/or Patio (non A/C) $.45 Sq. ft. Single Family Addition $.75 Sq. ft. Area non A/C $.45 Sq. ft. Single Family Remodel $.23 Sq. ft. Area non A/C $.14 Sq. ft. Solar Photovoltaic $140.00 Fence Walls $70 plus $.15 LF (Linear Footage) Retaining Walls $70 plus $1.53 LF (Linear Footage) Pools & Spas Attached $290 plus $.90 Sq. ft. Stand Alone Spas $235.00 Landscape Plan Review $420.00 plus $ 2,500.00 refundable deposit ** One Discipline Permit $70.00 (building, plumbing, electrical or mechanical) Combination Permit $210.00 Miscellaneous Plan Review Minimum Plan Review $70.00 per hour (1 - hour Minimum) Revisions to Approved Plans $70.00 per hour (1 - hour Minimum) Plumbing - Water heater replacement/solar (minor) $70.00 Mechanical - HVAC replacement (minor)$70.00 Electrical - panel repair (minor)$70.00 Demolition (minor)$120.00 Plan Review Add On (After 3rd Review) 50% of Bldg Permit/Plan Review Fee Reinspection Fee $150.00 per Trip Plan copies 24x36 $3.00 per page - B&W $5.00 per page - Color BUILDING PERMIT/PLAN CHECK – SINGLE FAMILY RESIDENTIAL Single Family Homes (Includes Permit and Plan Review) Specialized Permits (Includes Permit and Plan Review) Miscellaneous Permits (Plan Review Fee Extra) Over the Counter Permits (No Plan Review Fee Required) The Height of Desert Living 357 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 Permit Extensions - Residential new construction only (If Town has all records and within current Code cycle) $400.00 Permit Extensions - Residential remodel only (If Town has all records and within current Code cycle) $100.00 Refund for cancelled Single Family Home permit 35% of building permit fee paid - request must be made within 180 days of original payment Penalty for failure to obtain a building permit 50% of Bldg Permit/Plan Review Fee Area with A/C $.75 Sq. ft. Covered Area (non A/C)$.45 Sq. ft. Commercial Building Addition Area with A/C $.75 Sq. ft. Covered Area (non - A/C)$.45 Sq. ft. Commercial Remodel (Existing) Area with A/C $145 plus $.23 Sq. ft. Covered Area (non - A/C)$145 plus $.14 Sq. ft. Shell Only for Commercial & Multi - Family Area with A/C $205 plus $.50 Sq. ft. Covered Area (non – A/C)$70 plus $.45 Sq. ft. Commercial Tenant Improvement Area with A/C $145 plus $.23 Sq. ft. Covered Area (non - A/C)$145 plus $.14 Sq. ft. Apartments/Condominiums Livable Area with A/C $.75 Sq. ft. Covered Area (non - A/C)$.45 Sq. ft. Livable Area with A/C $.60 Sq. ft. Covered Area (non - A/C)$.37 Sq. ft. Livable Area with A/C $.53 Sq. ft. Covered Area (non - A/C)$.33 Sq. ft. Apartments/Condominiums with 4 or more units & recurring floor plans (Over 100,000 livable sq. ft.) BUILDING PERMIT/PLAN CHECK – SINGLE FAMILY RESIDENTIAL (CONT.) BUILDING PERMIT/PLAN CHECK - COMMERCIAL Commercial Building Permit (Includes Permit and Plan Review) Apartments/Condominiums with 4 or more units & recurring floor plans (0 -100,000 livable sq. ft.) The Height of Desert Living 358 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 Solar Photovoltaic $140.00 Fence Walls $70 plus $.15 Lf (Linear Footage) Retaining Walls $70 plus $1.53 LF (Linear Footage) Pools & Spas Attached $290 plus $.90 Sq. ft. Stand Alone Spas $235.00 Landscape Plan Review $420.00 plus $ 2,500.00 refundable deposit ** Minimum Permit (one discipline)$70.00 (or $210.00 for building, plumbing, electrical and mechanical) Minimum Combination (all disciplines)$210.00 Sign Permit, less than 32 Sq. ft. (Face Replacement Only) $50.00 per sign Sign Permit, greater than 32 Sq. ft. (Face Replacement Only) $100.00 per sign Sign Permit, less than 32 Sq. ft. (New)$190.00 per sign Sign Permit, greater than 32 Sq. ft. (New)$240.00 per sign Miscellaneous Plan Review Minimum Plan Review $70.00 per hour (1 - hour Minimum) Revisions to Approved Plans $70.00 per hour (1 - hour Minimum) Plumbing - Water heater replacement/solar (minor) $70.00 Mechanical - HVAC replacement (minor)$70.00 Electrical - panel repair (minor)$70.00 Demolition (minor)$120.00 Plan Review Add On (After 3rd Review) 50% of Bldg Permit/Plan Review Fee Reinspection Fee $150.00 per trip Permit Extensions - Commercial new construction only (If Town has all records and within current Code cycle) $400.00 Permit Extensions - Commercial remodel only (If Town has all records and within current Code cycle) $100.00 Penalty for failure to obtain a building permit $100.00 Refund for cancelled Commercial Building permit (must be done in writing) 35% of building permit fee paid - request must be made within 180 days of original payment Specialized Permits (Includes Permit and Plan Review) Miscellaneous Permits (Plan Review Fee is Separate) Over the Counter Permits (No Plan Review Fee Required) BUILDING PERMIT/PLAN CHECK – COMMERCIAL (CONT.) The Height of Desert Living 359 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 FIRE SAFETY FEES Residential Automatic Sprinkler System Plan Review/Inspection 0.05 Sq. ft. (minimum $25) Commercial Automatic Sprinkler System Plan Review/Inspection $.10 Sq. ft. (minimum $50) Commercial Auto Sprinkler System Modification Plan Review/Inspection $75.00 Commercial Hood System Plan Review/Inspection $100.00 Commercial Fire Alarm System Plan Review/Inspection $100.00 Commercial Fire Alarm System Modification Plan Review/Inspection $50.00 Residential LPG Installation Review/Inspection $50.00 Annual Adult Residential Group Care Inspection $100.00 per year Annual Commercial Fire Inspection Fee $15.00 Tent Permit Fee (any tent over 200 Sq. ft. & any canopy over 400 Sq. ft.) $100.00 Reinspection Fee (beyond one re-check)$150.00 per trip ABATEMENT FEES Inspection fee $70.00 per hour (1 - hour minimum) Reinspection fee $150.00 per trip PARK FACILITY RENTALS Park Rental Fees - Resident/Non-Profit Per Hour Small Ramada - 2 hour minimum $10.00 Medium Ramada - 2 hour minimum $15.00 Large Ramada - 2 hour minimum $20.00 Meeting Rooms 2 hour minimum $10.00 Multi-Purpose Fields - 2 hour minimum $15.00 Open Turn Areas - 3 hour minimum (1)$50.00 Performance Pad (Amphitheater) - 3 hour minimum (1) $75.00 Tennis Courts - 90 minute reservation $5.00 without lighting Tennis Courts - 90 minute reservation $7.00 with lighting Avenue of the Fountains Plaza Rental - 3 hour minimum $75.00 Per Hour, each section The Height of Desert Living 360 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 PARK FACILITY RENTALS (CONT.) Park Rental Fee Extras Power Distribution Box Rental Fee & Deposit $15.00/box per day; $100.00 deposit per box and power cable Athletic Field Lights (2 hour minimum)$10.00 Per Hour Athletic Field – Prep & Bases $25.00 Each Alcohol Permit with Park Reservation $10.00 for 50 Consuming Adults - non- refundable Fountain Operation $265.00 Per Half-Hour Staff (2 hour minimum)$21 - $38 Per Hour Park Rental Fees - Non - Resident Per Hour Small Ramada - 2 hour minimum $15.00 Medium Ramada - 2 hour minimum $22.50 Large Ramada - 2 hour minimum $30.00 Meeting Rooms - 2 hour minimum $15.00 Multi-Purpose Fields - 2 hour minimum $22.50 Open Turf Areas - 3 hour minimum (1)$75.00 Performance Pad (Amphitheater) - 3 hour minimum (1) $112.50 Tennis Courts - 90 minute reservation $10.00 without lights Tennis Courts - 90 minute reservation $14.00 with lights Avenue of the Fountains Plaza Rental - 3 hour minimum $112.50 Per Hour, each section Park Rental Fee Extras Power Distribution Box Rental Fee & Deposit $15.00/box per day; $100.00 deposit per box and power cable Athletic Field Lights - 2 hour minimum $10.00 Per Hour Athletic Field – Prep & Bases $25.00 Each Alcohol Permit with Park Reservation $10.00 for 50 Consuming Adults - non- refundable Fountain Operation $265.00 Per Half-Hour Staff - 2 hour minimum $21.00 - $38.00 Per Hour Recreation Fees Program Cancellation Fee $10.00 The Height of Desert Living 361 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 COMMUNITY CENTER RENTALS Community Center Rental - Resident/Non-Profit (Tier 2) Per Hour Any Meeting Room - 2 hour minimum $15.00 Per Hour One Ballroom (30 - 90 people) Minimum 4 hours $32.50 Two Ballrooms *(91 - 160 people) Minimum 4 hours (1) (2)$65.00 Minimum 4 hours (1) (2)$97.50 Grand Ballroom *( 251 - 450 people) Minimum 4 hours (1) (2)$130.00 Lobby Per Hour 4 hour minimum $31.25 Grand Ballroom & Lobby (2) All Day Rate (Monday - Thursday 7:00 am to Midnight) $1,600.00 All Day Rate (Friday - Saturday 7:00 am to Midnight) $2,000.00 Weekend Rates: Friday & Saturday (no rentals on Sunday) Weekend Rates: Friday-Sunday Ballroom 3 (includes patio access and views)* Per Hour 4 hour minimum (1) (2)$37.50 4 hour minimum (2)$37.50 4 hour minimum with contract 50% of Resident/Non-Profit rate Centennial Circle - 3 hour minimum $75.00 Ballroom 4 (includes patio access and views) Tier 2 Groups meeting 6 or More Times per Year: *Ballroom 3 not available as a standalone rental The Height of Desert Living 362 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 Community Center Rental - Non- Resident/Commercial (Tier 3) Per Hour Any Meeting Room $35.00 One Ballroom (30-90 people) 4 hour minimum $75.00 Two Ballrooms *(91 - 160 people) 4 hour minimum $150.00 Three Ballrooms*( 161 - 250 people) 4 hour minimum $225.00 Grand Ballroom *( 251 - 450 people) 4 hour minimum $300.00 Lobby 4 hour minimum $62.50 Grand Ballroom & Lobby All Day Rate (Monday - Thursday 7:00 am to Midnight) $4,000.00 All Day Rate (Friday - Saturday 7:00 am to Midnight) $5,000.00 Weekend Rates: Friday & Saturday (no rentals on Sunday) Weekend Rates: Friday-Sunday Ballroom 3 (includes patio access and views)* Per Hour 4 hour minimum $112.50 4 hour minimum $112.50 4 hour minimum with contract 50% of Non-Resident/Commercial Rate Centennial Circle - 3 hour minimum $112.50 *Ballroom 3 not available as a standalone rental COMMUNITY CENTER RENTALS (CONT.) Ballroom 4 (includes patio access and views) Tier 3 Groups meeting 6 or More Times per Year: The Height of Desert Living 363 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 Video Projector - Note Vission 3,000 Lumens $40.00 Overhead Projector $15.00 Slide Projector $15.00 27" TV $15.00 Flat Screen TV $25.00 TV/VCR (or DVD)$0.00 VCR or DVD Player $10.00 Small Screen $5.00 Large Screen (8' x 10')$10.00 Large Screen Border $15.00 Internet Access Hard Wire $125 per day Sound Reinforcement Microphones Wireless $5.00 Speaker Table (Includes Mixing Board)$15.00 each Conference Phone $10.00 Portable Sound System (Includes Mixing Board and/or Portable Speaker) $25.00 CD Player $10.00 Electricity (per booth) 110 V $15.00 220 V $40.00 Other Easel $5.00 Papers & Markers $10.00 Portable White Board $5.00 Walker Display Board $5.00 Items for Sale 25' Extension Cord $15.00 each Power Strip $15.00 each Masking Tape $5.00 per roll Miscellaneous Dance Floor - per 3' x 3' parquet square $3.00 Staging 6' x 8" section $5.00 Piano - Tuning Extra Upright $25.00 Grand $50.00 Coffee Service $5.00 per 8 cup pack COMMUNITY CENTER RENTALS (CONT.) Community Center Extra Service Fees - Resident/Non-Profit The Height of Desert Living 364 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 Video Projector - Note Vission 3,000 Lumens $75.00 Overhead Projector $30.00 Slide Projector $30.00 27" TV $30.00 Large Flat Panel Monitor $50.00 Flat Screen TV $50.00 VCR or DVD Player $20.00 Small Screen $10.00 Large Screen (8' x 10')$20.00 Large Screen Border $30.00 Internet Access Hard Wire $125.00 per day Sound Reinforcement Microphones Wireless $15.00 Speaker Table (Includes Mixing Board)$15.00 each Conference Phone $20.00 Portable Sound System (Includes Mixing Board and/or Portable Speaker) $50.00 CD Player $20.00 Electricity ( per booth) 110 V $25.00 220 V $75.00 Other Easel $10.00 Papers & Markers $20.00 Portable White Board $10.00 Walker Display Board $10.00 Items for Sale 25' Extension Cord $15.00 each Power Strip $15.00 each Masking Tape $5.00 each Miscellaneous Dance Floor - Per 3' x 3' parquet square $5.00 Staging 6' x 8" section $10.00 Piano - Tuning Extra Upright $50.00 Grand $100.00 Coffee Service $5.00 per (10) 8oz cup pack Portable Bar $50.00 Labor Charges $25/hr $40/hr OT COMMUNITY CENTER RENTALS (CONT.) Community Center Extra Service Fees - Non - Resident/Commercial NOTE: All Rentals Are Subject To Applicable Arizona Sales Taxes The Height of Desert Living 365 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 Resident $20.00 Non - Resident $30.00 COURT FEES Non - Sufficient Funds (checks returned to Court) $29.00 per check Public Defender Actual costs for appointed attorney Jail Reimbursement Actual costs billed by County for jail time served Jury Costs (assessed if jury trial canceled within five days of trial) Actual administrative costs Civil Traffic Default $25.00 per defaulted charge Warrant $50.00 per warrant issued Diversion Program Rescheduling $25.00 Court Clerk $17.00 Court User $20.00 per charge, plus surcharges Public Records Search $2.00 per name Copies $0.50 per page Certified Copies $17.00 Copies of CDs $17.00 SENIOR SERVICES ANNUAL MEMBERSHIP FEES (CALENDAR YEAR) NOTE: Court fees are subject to change throughout the fiscal year in accordance with State Law and Arizona Supreme Court Rules. The Height of Desert Living 366 Comprehensive Fee Schedule Effective July 1, 2015 The Height of Desert Living 367 Schedule of Authorized Positions Schedule of Authorized Positions The Height of Desert Living 368 Schedule of Authorized Positions Schedule of Authorized Positions FY12-13 FY13-14 FY14-15 FY14-15 FY 15-16 Authorized Authorized Authorized Revised Proposed Position Title FTE FTE FTE FTE FTE Municipal Court Presiding Judge 1.00 1.00 0.63 0.63 0.63 Court Administrator 1.00 1.00 1.00 1.00 1.00 Senior Court Clerk 1.00 1.00 1.00 1.00 1.00 Court Clerk 2.00 1.00 1.00 1.00 1.00 Authorized FTE 5.00 4.00 3.63 3.63 3.63 Administration Town Manager 1.00 1.00 1.00 1.00 1.00 Deputy Town Manager/Finance Director 1.00 1.00 - - - Administrative Services Director 1.00 1.00 1.00 Executive Asst to Town Mgr/Council 1.00 1.00 1.00 1.00 1.00 Town Clerk 1.00 1.00 1.00 1.00 1.00 Human Resources Administrator/Risk Mgr.1.00 0.75 - - - Volunteer Coordinator 0.88 0.88 1.00 1.00 1.00 Economic Development Administrator 1.00 - - - - Economic Development Specialist 0.63 0.63 1.00 1.00 Information Technology Coordinator 1.00 1.00 - - - Information Technology Administrator - - 1.00 1.00 1.00 Information Technology Technician 0.75 0.50 - - - Finance Director - - 1.00 1.00 1.00 Accounting Supervisor 1.00 1.00 - - - Accountant - - 1.00 1.00 1.00 Financial Services Technician 0.75 0.50 1.00 1.00 1.00 Accounting Clerk 0.50 0.50 0.63 0.63 0.63 Customer Service Representative II 0.80 0.80 0.70 0.70 0.70 Authorized FTE 11.68 10.56 10.96 11.33 11.33 Development Services Development Services Director 1.00 1.00 1.00 1.00 1.00 Town Engineer 1.00 1.00 1.00 1.00 1.00 Civil Engineering Inspector 1.00 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Facilities/Environmental Supervisor 1.00 1.00 1.00 1.00 1.00 Facilities Maintenance Tech 1.50 1.00 1.00 1.00 1.00 Custodian 1.25 1.25 1.30 1.30 1.30 Street Superintendent 1.00 1.00 1.00 1.00 1.00 Fleet Mechanic/Open Space-Landscape Spec 1.00 1.00 1.00 1.00 1.00 Traffic Signal Technician II 1.00 1.00 1.00 1.00 1.00 Street Maintenance Technician 3.00 1.00 1.00 1.00 1.00 Senior Planner 1.00 1.00 1.00 1.00 1.00 GIS Technician/CAD Operator 1.00 1.00 1.00 1.00 1.00 Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 Chief Building Official/Plans Examiner 1.00 1.00 1.00 1.00 1.00 Building Permit Technician 1.00 1.00 1.00 1.00 1.00 Authorized FTE 18.75 16.25 16.30 16.30 16.30 The Height of Desert Living 369 The reduction in authorized FTEs is a result of the economic downturn and the need to reduce town expenditures, resulting in the consolidation of positions as well as actual staff layoffs. Compared to the high of 115 FTEs in FY01-02, the current level of 52 FTEs repre- sents a total decrease of 45% over a fourteen year period. Schedule of Authorized Positions Schedule of Authorized Positions—continued FY12-13 FY13-14 FY14-15 FY14-15 FY15-16 Authorized Authorized Authorized Revised Proposed Position – Title FTE FTE FTE FTE FTE Community Services Community Services Director 1.00 1.00 1.00 1.00 1.00 Recreation Supervisor 1.00 1.00 1.00 1.00 1.00 Recreation Program Coordinator 2.00 2.00 2.00 2.00 2.00 Recreation Assistant 2.45 2.45 - - - Tourism Coordinator - - - 1.00 1.00 Tourism Assistant - - 0.50 - - Executive Assistant 1.00 1.00 1.00 1.00 1.00 Parks Supervisor 1.00 1.00 1.00 1.00 1.00 Park Operations Lead 2.00 1.00 1.00 1.00 1.00 Lead Park Attendant - - - 0.49 0.49 Park Attendant - - 2.45 1.96 1.96 Groundskeeper 3.00 3.00 3.00 3.00 3.00 Customer Service Representative II 0.30 0.30 0.30 0.30 0.30 Events Coordinator - Community Center 1.00 1.00 - - - Events & Operations Supervisor - CC 1.00 1.00 1.00 Operations Coordinator - Community Center 1.00 1.00 1.00 1.00 1.00 Operations Support Worker 1.65 1.65 1.65 1.65 1.65 Customer Service Representative I 1.00 1.00 0.88 0.88 0.88 Senior Services Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Services Activities Coordinator 0.58 0.58 0.58 0.58 0.58 Home Delivered Meals Coordinator 0.75 0.75 0.75 0.75 0.75 Senior Services Assistant 0.45 0.45 0.45 0.45 0.45 Authorized FTE 21.18 20.18 20.56 21.06 21.06 Total Authorized FTE 56.61 50.99 51.45 52.32 52.32 The Height of Desert Living 370 Pay Plan Pay Plan The Height of Desert Living 371 Pay Plan FY15-16 PAY PLAN (adjusted by 2.5%) Position Title Minimum Maximum Finance Director 85,406$ 121,456$ 83,323$ -118,494$ Development Services Director 84,095 119,592 82,044 -116,675 Town Engineer 80,842 114,965 78,870 -112,161 Administrative Services Director 75,654 107,588 73,809 -104,964 Community Services Director 75,361 107,171 73,523 -104,557 Court Administrator 67,511 96,007 65,864 -93,665 Town Clerk 62,062 88,258 60,548 -86,105 Economic Development Specialist 60,336 85,804 58,864 -83,711 Chief Building Official/Plans Examiner 59,720 84,927 58,263 -82,856 Street Superintendent 58,468 83,147 57,042 -81,119 Senior Planner 58,227 82,805 56,807 -80,785 Recreation Supervisor 54,229 77,119 52,906 -75,238 Parks Supervisor 52,384 74,495 51,106 -72,678 Information Technology Administrator 51,774 73,628 50,511 -71,832 Facilities/Environmental Supervisor 50,936 72,437 49,694 -70,670 Events and Operations Supervisor - Comm. Ctr.47,486 67,530 46,328 -65,883 Executive Assistant to the Town Manager/Council 47,150 67,052 46,000 -65,417 Senior Services Supervisor 45,225 64,315 44,122 -62,746 Accountant 43,525 61,897 42,463 -60,387 Recreation Program Coordinator 41,114 58,468 40,111 -57,042 Tourism Coordinator 41,114 58,468 40,111 -57,042 Volunteer Coordinator 41,114 58,468 32,635 -46,410 Community Center Operations Coordinator 38,214 54,344 37,282 -53,019 Position Title Minimum Maximum GIS Technician/CAD Operator 23.53$ 32.80$ 22.50$ -32.00$ Traffic Signal Technician II 22.98 32.00 21.95 -31.22 Civil Engineer Inspector 20.57 28.48 19.54 -27.79 Code Enforcement Officer 19.37 26.73 18.34 -26.08 Executive Assistant 19.37 26.73 18.34 -26.08 Fleet Mechanic/Open Space-Landscape Specialist 18.92 26.08 17.89 -25.44 Park Operations Lead 18.92 26.08 17.89 -25.44 Facilities Maintenance Technician 17.59 24.14 16.56 -23.55 Building Permit Technician 17.16 23.51 16.13 -22.94 Senior Court Clerk 16.72 22.87 15.69 -22.31 Street Maintenance Technician 16.72 22.87 15.69 -22.31 Court Clerk 16.03 21.86 15.00 -21.33 Financial Services Technician 16.03 21.86 15.00 -21.33 Accounting Clerk 15.54 21.15 14.51 -20.63 Customer Service Representative II 15.54 21.15 14.51 -20.63 Senior Services Activities Coordinator 15.23 20.70 14.20 -20.19 Lead Park Attendant 15.23 20.69 14.20 -20.19 Customer Service Representative I 13.96 18.85 12.93 -18.39 Home Delivered Meals Coordinator 13.68 18.44 12.65 -17.99 Groundskeeper 13.68 18.44 12.65 -17.99 Operations Support Worker 13.68 18.44 12.65 -17.99 Custodian 12.72 17.04 11.69 -16.62 Park Attendant 12.72 17.04 11.69 -16.62 Senior Services Assistant 12.72 17.04 11.69 -16.62 Exempt Positions Non-Exempt Positions Previous Range Previous Range The Height of Desert Living 372 Pay Plan The Height of Desert Living 373 Resolution 2015-13 Resolution 2015-13 The Height of Desert Living 374 Resolution 2015-13 The Height of Desert Living 375 Resolution 2015-13 The Height of Desert Living 376 Glossary Glossary The Height of Desert Living 377 Account A separate financial reporting unit for budgeting, management or accounting pur- poses. All budgetary transactions, whether revenue or expenditure, are recorded in accounts. Several related accounts may be grouped together in a fund. A list of accounts is called a chart of accounts. Accounting Standards The generally accepted accounting principles (GAAP) promulgated by the Govern- mental Accounting Standards Board (GASB) that guide the recording and reporting of financial information by state and local governments. Accrual Basis of Accounting The basis of accounting under which transactions are recognized at the time they are incurred, as opposed to when cash is received or sent. Expenses are recorded at the time liabilities are incurred and revenues are recorded when earned. Un- billed services are recorded as receivables at year end. Actual vs. Budgeted Difference between the amounts projected (budgeted) in revenues or expenditures at the beginning of the fiscal year and the actual receipts or expenses, which are incurred by the end of the fiscal year. Adoption Formal action by the Town Council, which sets the spending limits for the fiscal year. Ad Valorem Taxes Commonly referred to as property taxes. The charges levied on all real, and cer- tain personal property, according to the property’s assessed value and the tax rate. Used as a source of monies to pay general obligation debt and to support the General Fund. Allotment Part of an appropriation that may be expended or encumbered during a given pe- riod. Appropriation Specific amount of monies authorized by the Town Council for the purpose of in- curring obligations and acquiring goods and services. An appropriation is limited in amount and time when it may be used unless it is for capital projects such as con- structing roads and buildings. Arbitrage The ability to use tax exempt proceeds and, by investing those funds in higher yielding taxable securities, generate a profit to the issuer. Glossary AC-AR The Height of Desert Living 378 Assessed Valuation A value set upon real and personal property by the Maricopa County Assessor for the purpose of levying property taxes. Asset The resources and property of the Town that can be used or applied to cover li- abilities. 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 benefitting a future period. Attrition A method of achieving a reduction in personnel by not refilling the positions va- cated through resignation, reassignment, transfer, or retirement. Audit Report The report prepared by an auditor covering the audit or investigation of an entity’s financial position for a given period of time, usually a year. As a general rule, the report should include: 1) a statement of the scope of the audit; 2) explanatory comments concerning exceptions from generally accepted auditing standards; 3) opinions; 4) explanatory comments concerning verification procedures; 5) financial statements and schedules; and 6) statistical tables, supplementary comments and recommendations. The auditors signature follows 3). The Town is required to have an annual audit conducted by qualified certified public accountants. Authorized Positions Employee positions which are authorized in the adopted budget. Available (Unassigned) Fund Balance Funds remaining from the prior year which are available for appropriation and ex- penditure in the current year. Balanced Budget Arizona law (Title 42-Arizona Revised Statutes) requires the Town Council to annu- ally adopt a balanced budget by purpose of public expense. State law defines this balanced budget as “the primary property tax levy, when added together with all other available resources, must equal these expenditures.” The total of proposed expenditures will not exceed the total of estimated revenues and fund balances. Base Budget The ongoing expense for personnel, contractual services, commodities, and the replacement of equipment to maintain service levels previously established by the Town Council. Bond A written promise to pay a specified sum of money (called the face value or princi- pal amount) at a specified date or dates in the future (called the maturity dates), and carrying interest at a specified rate, usually paid periodically. The difference Glossary AS-BO The Height of Desert Living 379 between a bond and a note is that a bond is issued for a longer period and re- quires greater legal formality. Bonds are primarily used to finance capital projects. The most common types of bonds are:  General Obligation (GO) Bond: This type of bond is secured by the full faith, credit, and taxing power of the municipality.  Revenue Bond: This type of bond is secured by the revenues from a specific source such as gas taxes or water revenues. Bond Rating A judgment of credit quality based on detailed analysis of specific data given to an entity by a rating agency such as Moody’s Investors Service, Standard and Poor’s Corporation and Fitch’s Investors Service. Factors that are evaluated in determin- ing bond ratings include an entity’s ability to raise taxes and the relative size and diversity of an entity’s economic base. Bond Refinancing The payoff and re-issuance of bonds to obtain better interest rates and/or bond conditions. Budget A financial plan of estimated expenditures and anticipated resources adopted for a specific period of time outlining a plan for achieving council goals and objectives. Budget Amendment A change of budget appropriation between expenditure accounts which does not change the legal spending limit adopted by Town Council. Budget Calendar The schedule of key dates which a government follows in the preparation and adoption of the budget. Budgetary Basis of Accounting The basis of accounting used to estimate financing sources and uses in the budget. The method used to determine when revenues and expenditures are recognized for budgetary purposes. This basis generally takes one of three forms: GAAP, cash, or modified accrual. Budgetary Control The control or management of a government in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Capital Assets Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. Glossary BO-CA The Height of Desert Living 380 Capital Budget A spending plan for improvements to, or acquisition of, land, facilities and infra- structure that balances revenues and expenditures, specifies the sources of reve- nues, and lists each project or acquisition. Normally a capital budget must be ap- proved by the legislative body. The capital budget and accompanying appropria- tion ordinance may be included in a consolidated budget document that has a sec- tion devoted to capital expenditures and another to operating expenditures. Alter- natively, two separate documents may be prepared – one for the capital budget and one for the operating budget. Capital Expenditure A capital expenditure is made when purchasing a fixed asset having a value of $10,000 or more and a useful life of more than one year. Capital Improvement Program A plan for capital outlay to be incurred each year over a fixed number of years to meet capital needs arising from the Town’s long-term needs. Capital Improvement Project Expenditures for the construction, purchase or renovation of Town facilities or property that have a value greater than $50,000. Capital Outlay Expenditures resulting in the acquisition of or addition to the Town’s fixed assets with a value of $10,000 or more and a useful economic lifetime of more than one year. Capital Project Carryover An approved Capital Project that was not completed in the fiscal year and, there- fore, was budgeted again in the current fiscal year in order to finish the project. Capital Projects Funds Capital project funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets. Capital projects funds exclude those types of capital related outflows financed by proprie- tary funds or for assets that will be held in trust for individuals, private organiza- tions, or other governments. Cash Basis of Accounting The basis of accounting in which transactions are recognized only when cash amounts are increased or decreased. Community Facilities District (CFD) A separate legal entity established by the Town which allows for financing of public improvements and services. Glossary CA-CO The Height of Desert Living 381 Comprehensive Annual Financial Report (CAFR) The official annual financial report of the Town. The CAFR represents manage- ment’s report to the Town Council, constituents, investors and creditors. Contingency/Reserve An amount, a budgetary reserve/contingency, set aside as available, with Town Council approval, to cover unforeseen expenditures, emergency expenditures, or revenue shortfalls. 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 Management Negotiate and manage issuance of bonds and refunding. Debt Ratio Total debt divided by total assets. Debt Service The cost of paying principal and interest payments on outstanding bonds according to a predetermined payment schedule. Debt Service Fund One or more funds established to account for revenues used to repay the principal and interest on debt. Deficit The excess of an entity’s liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period. Department A functional group of the Town with related activities aimed at accomplishing a major Town service or program. Depreciation An accounting transaction which spreads the purchase cost 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 ob- solescence. Development Fees Those fees and charges generated by building, development, and growth in the Town. Glossary CO-DE The Height of Desert Living 382 Distinguished Budget Presentation Awards Program A voluntary awards program administered by the Government Finance Officers As- sociation of the United States and Canada to encourage governments to prepare effective budget documents. Division A grouping of related activities within a particular Department (example, Senior Services is a Division of Community Services). Employee (or Fringe) Benefits Contributions made by a government to meet commitments or obligations for em- ployee fringe benefits. Included are the government’s share of costs for the vari- ous retirement, medical and life insurance plans. Encumbrance The formal accounting recognition of appropriated or committed funds to be set aside for a future expenditure. To encumber funds means to set aside or commit funds for a specified future expenditure. For budgetary purposes, encumbrances are considered expenditures. Estimated Revenue The amount of projected revenue to be collected during the fiscal year. Expenditure A net decrease in financial resources. Expenditures include operating expenses which require the use of current assets. If accounts are kept on the accrual basis, this term designates total charges incurred, whether paid or unpaid. If they are kept on the cash basis, the term covers only actual disbursements for these pur- poses. Expenditure Limitation An amendment to the Arizona State Constitution that limits annual expenditures of all municipalities. The Economic Estimates Commission, based on population growth and inflation, sets the limit. All municipalities have the option of Home Rule where the voters approve a four-year expenditure limit based on revenues re- ceived. Expenses Charges incurred (whether paid immediately or unpaid) for operations, mainte- nance, interest or other costs. Financial Plan A summary by fund of planned revenues, expenditures, operating transfers, re- serves, and fund balances. Glossary DI-FI The Height of Desert Living 383 Fiscal Policy A government’s policies with respect to revenues, spending, and debt manage- ment as these relate to government services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and pro- gramming of government budgets and their funding. Fiscal Year Any period of twelve consecutive months establishing the beginning and the end- ing of financial transactions. For the Town of Fountain Hills, this period begins July 1 and ends June 30. Fixed Assets Assets of a long-term character which are intended to continue to be in use or kept for more than one year and of a monetary value greater than $10,000. Full Faith and Credit A pledge of a government’s taxing power to repay debt obligations. Full-Time Equivalent Position (FTE) A position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For example, a part-time typist working for 20 hours per week would be equivalent to a 0.5 FTE. Fund An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and changes in these assets and liabilities. Fund Balance The excess of the assets of a fund over its liabilities, reserves and carryovers. A balance or carryover that occurs when actual revenues exceed budgeted revenues and/or when actual expenditures are less than budgeted expenditures. GAAP (Generally accepted accounting principles) Uniform minimum standards for financial accounting and recording encompassing the conventions, rules, and procedures that define accepted accounting principles. General Fund The major fund in most governmental entities. While other funds tend to be re- stricted to a single purpose, the General Fund is a catch-all for general govern- ment purposes. The General Fund contains the activities commonly associated with municipal government, such as police and fire protection, parks and recrea- tion. General Obligation Bonds This type of bond is backed by the full faith, credit and taxing power of the gov- ernment. Bonds that finance a variety of public projects. The repayment of these bonds is usually made from secondary property tax revenues. Glossary FI-GE The Height of Desert Living 384 General Plan A plan approved by the Town Council that provides the fundamental policy direc- tion and guidance on development decisions in the Town. Goal A statement of broad direction, purpose, or intent based on the needs of the com- munity. A goal is general and timeless. Governmental Funds Governmental Funds are those through which most governmental functions of the Town are recorded. Revenues are recognized as soon as they are both measurable and available. Expenditures generally are recorded when a liability is incurred ex- cept for unmatured interest on debt and certain similar obligations, which should be recognized when due. Grants A contribution by a government or other organization to support a particular func- tion. Grants may be classified as either operational or capital, depending upon the grantee. Indirect Cost A cost necessary for the functioning of the organization as a whole, but which can- not be directly assigned to one service. Infrastructure The physical assets of a government (e.g. streets, public buildings, parks, etc.) Interfund Transfers The movement of monies between funds of the same governmental entity. Intergovernmental Refers to transactions between different levels of government, e.g. city, county, state and federal. Intergovernmental Revenue Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Lapsing Appropriation An appropriation made for a certain period of time, generally for the budget year. At the end of the specified period, any unexpended or unencumbered balance lapses or ends, unless otherwise provided by law. Levy The total amount to be raised by general property taxes for purposes specified in the property tax levy motion. Glossary GE-LE The Height of Desert Living 385 Levy Rate The amount of tax levied for each $100 of assessed valuation. Liability Indebtedness of a governmental entity, such as amounts owed to vendors for ser- vices rendered or goods received, and principal and interest owed to bondholders. These amounts are debts or legal obligations which must be paid at some future date. Line-item Budget A budget prepared along departmental lines that focuses on what is to be bought. Long-term Debt Debt with a maturity of more than one year after the date of issuance. Modified Accrual Basis of Accounting The basis of accounting used by governmental-type funds. Under this basis, reve- nues are recognized when they become both “measurable” and “available” to fi- nance expenditures of the current period. Municipal Property Corporation (MPC) Bond Bonds that are backed by the excise taxes of the Town including local sales tax, franchise tax, State Shared sales tax, and motor vehicle in-lieu tax. The MPC is a non-profit corporation established for the purpose of issuing debt to purchase mu- nicipal facilities, which it leases to the Town. Nonrecurring/One-Time Appropriation An appropriation made for one-time items or projects. Examples include capital or major equipment purchases, special studies, and information technology upgrades. Object Detail Analysis of obligations and expenditures according to the types of services or other items involved, e.g. personal services, supplies, materials, equipment, as distin- guished from the purpose for which such obligations are incurred. An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, and furniture. Objectives Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame. The achievement of the objective advances an organization toward a corresponding goal. Obligations Amounts which a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid. Glossary LE-OB The Height of Desert Living 386 Operating Budget Plans of current expenditures and the proposed means of financing them. The an- nual operating budget is the primary means by which most of the financing of ac- quisitions, spending, and service delivery activities of the Town are controlled. Operating Expenses The cost for personnel, materials, and equipment required for a department to function. Operating Impacts Operating impacts are the additional, incremental revenues or costs associated with the project—any new cost or revenue streams resulting from the project less existing expenditures and revenues where applicable. These impacts include main- tenance expenses, utility and personnel expenses, revenues from project-specific construction spending and operating revenues. Operating Revenue Funds that the government receives as income to pay for ongoing operations. The revenue includes such items as taxes, fees from specific services, interest earn- ings, and grant revenues. Operating revenues are used to pay for day-to-day ser- vices. Ordinance A formal legislative enactment by the Town Council. Organization Unit (Org) A budget format that assigns expenditures by department level, without specifica- tion as to what the funding level is for specific programs. Pay-as-you-go Basis A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing. Performance Based Budget The Performance Based Budget is a customer based, performance driven, results oriented budget system based on Outcome Management. Outcome Management is a management approach that focuses on the results achieved when providing a service. Performance Indicators Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs. Measurement of service performance indica- tors that reflect the amount of money spent on services and the resulting out- comes at a specific level of services provided. Performance Measurement Statistical indicators that permit program evaluation to be conducted in a budget- ary context. Glossary OP-PE The Height of Desert Living 387 Performance Target Percentage or number for each program performance measure that will be the de- sired level of performance for the upcoming budget period. Program A functional grouping of departmental expenditures or activities which are directed toward a common purpose, consistent over time and meet the following criteria: comprehensive, distinctive, practical, and clear. Activities performed by one or more organizational units for the purpose of accomplishing a function for which the Town is responsible. Program Budgeting An approach to budget formulation and appropriations that identifies programs or activities, rather than line items, as the primary budget units, and presents infor- mation on program missions, goals and effectiveness. This information intends to aid in understanding the broader policy implications of funding decisions and the expected results of services to be carried out by programs. Property Tax The total property tax levied by a municipality. Arizona’s municipal property tax system is divided into a primary and secondary tax rate. The rate is expressed as dollars per $100 of assessed valuation. Primary Property Tax Rate Arizona statute limits the primary property tax levy amount and municipalities may use this tax for any purpose. Reserve An account used to segregate a portion of a fund balance to indicate that it is not available for expenditure, or it is legally set aside for a specific future use. Resolution A special or temporary order of the Town Council. Requires less formality than an ordinance or statute. Resources Total amounts available for appropriation including estimated revenues, bond/loan proceeds, fund transfers, and beginning fund balances. Revenue Amounts received by government from sources including taxes, fines, fees, grants, or charges for services, which can be used to finance government operations or capital assets. These amounts increase the net assets of the government. For those revenues which are recorded on an accrual basis, this term designates addi- tions to assets which (a) do not increase any liability, (b) do not represent recov- ery of an expenditure, and (c) do not represent the cancellation of certain liabili- ties without a corresponding increase in other liabilities or a decrease in assets. Glossary PE-RE The Height of Desert Living 388 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 pro- gram. Focus is on results, not measures of workload. Sinking Fund A means of repaying funds that were borrowed through a bond issue. The issuer makes periodic payments to a trustee who retires part of the issue by purchasing the bonds in the open market. Special Revenue Fund Accounts for the proceeds of specific revenue sources that are legally restricted to expenditure for specific purposes. State Shared Revenue Includes the Town’s portion of State sales tax revenues, State income tax receipts, and motor vehicle in-lieu taxes. Strategic Plan The Strategic Plan defines the Town’s strategy, or direction, and assists Town management in making decisions on the allocation of personnel and resources. Structural Deficit Structural deficits occur when growth in spending needed to maintain current ser- vices and growth in revenues from current taxes and other revenue sources are inconsistent. Supplemental Appropriation An additional appropriation made by the governing body after the budget year has started to cover unforeseen events, projected over expenditures, or to replace revenue shortfalls. Tax Levy The total amount of the general property taxes collected for purposes specified in the Tax Levy Ordinance. Tax Rate The amount of tax levied for each $100 of assessed valuation. Glossary RE-TA The Height of Desert Living 389 Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include spe- cific charges made against particular persons or property for current or permanent benefit, such as special assessments. Transfer Movement of resources between two funds. Example: An interfund transfer would include the transfer of operating resources from the General Fund to the Streets Fund. Unassigned Fund Balance The portion of a fund’s balance that is not restricted or committed for a specific purpose and is available for general appropriation. Unencumbered Balance The amount of an appropriation that is neither expended nor encumbered; essen- tially the amount of money still available for future purposes. User Fees The fee charged for the direct receipt of a public service to the party or parties who benefit from the service. Valley The area represented by the Greater Phoenix Metropolitan area. Phoenix is also know as the Valley of the Sun. Working Capital A financial metric which represents the amount of day-to-day operating liquidity available. Also known as operating capital, it is calculated as current assets minus current liabilities. Working Cash The excess of readily available assets over current liabilities. Glossary TA-WO The Height of Desert Living 390 Acronyms Acronyms The Height of Desert Living 391 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 Certified Planners AOC-Administrative Office 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 Officials AZDOR-Arizona Department of Revenue AZDOT-Arizona Department of Transportation AZ POST-Arizona Peace Officer Standards and Training Board Acronyms Acronyms AA-AZ The Height of Desert Living 392 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 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 Unified School District FTE-Full Time Equivalent FY-Fiscal Year GAAP-Generally Accepted Accounting Principles GADA-Greater Arizona Development Authority GASB-Governmental Accounting Standards Board GFOA-Government Finance Officers Association GIS-Geographical Information System Acronyms BG-GI The Height of Desert Living 393 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 IGA-Intergovernmental Agreement IIP-Infrastructure Improvement Plan ISO-International Standards Organization IT-Information Technology ITS-Intelligent Transportation System 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 Office MH-Manhole MHz-Megahertz MPC-Municipal Property Corporation MSRB-Municipal Securities Rulemaking Board Acronyms GO-MS The Height of Desert Living 394 NACSLB-National Advisory Council on State and Local Budgeting 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-Reflective 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 V-Volt VHF-Very High Frequency VOIP-Voice Over Internet Protocol VRF-Vehicle Replacement Fund Acronyms NA-VR Town of Fountain Hills 16705 E. Avenue of the Fountains Fountain Hills, Arizona 85268 480-816-5100 www.fh.az.gov - facebook.com/TownofFountainHills - twitter.com/fhazgov