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TABLE OF CONTENTS Budget Award ...........................................................................................................................................................1 Manager’s Letter ......................................................................................................................................................3 Mayor and Council ...................................................................................................................................................8 Strategic Plan ............................................................................................................................................................9 Organizational Chart...............................................................................................................................................12 Budget Summary ....................................................................................................................................................13 Major Revenue Sources ..........................................................................................................................................27 Fund Budgeting ......................................................................................................................................................43

Department Summaries and Performance Measures ............................................................................................61 Mayor and Council ..........................................................................................................................................67 Town Manager ................................................................................................................................................71 Economic Development ..................................................................................................................................75 Department of Law .........................................................................................................................................79 Town Clerk.......................................................................................................................................................83 Finance ............................................................................................................................................................87 Human Resources............................................................................................................................................91 Planning and Building ......................................................................................................................................95 Parks and Recreation.......................................................................................................................................99 Public Works..................................................................................................................................................103 Police .............................................................................................................................................................107 Municipal Court .............................................................................................................................................111 Streets ...........................................................................................................................................................115 Wastewater ...................................................................................................................................................119 Non-Departmental ........................................................................................................................................123 Department History of Operating Expenditures ...........................................................................................125 Staffing Levels................................................................................................................................................131 General Planning Five-Year Plan ................................................................................................................................................135 Capital Improvement Plan .............................................................................................................................153 Debt ...............................................................................................................................................................185 Supporting Information The Budgetary Process ..................................................................................................................................193 Budget/CIP Calendar .....................................................................................................................................195 Financial and Budgetary Policies ...................................................................................................................197 Legal Requirements .......................................................................................................................................205 Official Budget Forms ....................................................................................................................................207 Supplemental Information Demographics and History ............................................................................................................................215 Glossary .........................................................................................................................................................219 Acronyms.......................................................................................................................................................223

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The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the Town of Sahuarita, Arizona for its annual budget for the fiscal year beginning July 1, 2018. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

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MANAGER’S BUDGET LETTER

TOWN OF SAHUARITA BUDGET OVERVIEW As our town council’s discussion of budget items comes to a close this year and the proposed $63.7 million budget has been approved, we look forward to another year of ensuring that the dollars we’ve been entrusted with are spent wisely. Our strategic plan continues to guide growth, and will receive considerable revisions as council and town staff meet in the fall of 2019 to update this important document. We will continue to plan for our community’s future to support and expand existing public infrastructure, enhance quality of life, and encourage economic development. We are proud of our track record, continuing to find ourselves well-positioned financially, and endeavoring to continually become better as an organization that meets the needs of residents.

Economic Development SAMTEC: In fiscal year 2019, we received bids for construction contracts on the Sahuarita Advanced Manufacturing and Technology Center (SAMTEC). The town has also contracted with a commercial real estate broker to help find tenants for the facility. The 2020 budget year will see the town break ground on this monumental project. Even though this project has an approved budget of $6.44 million, the town utilizing competitive bidding processes, has received very favorable construction bids saving in excess of $2 million on the construction costs. SAMTEC was jumpstarted with a grant of $3 million from the U.S. Economic Development Administration (EDA). A portion of the construction costs for the project (not covered by grant money) will be either financed with debt to be repaid through future lease revenue or with cash found within the town’s fund balance as decided and approved by the Town Council. SAHUARITA SQUARE: In 2019, the town started a district overlay visioning process that will provide the framework for a future downtown. The district boundaries will extend from Sahuarita Rd. south to Duval Mine Rd, bordered by the Santa Cruz River to the east and bordered just west of La Villita Rd. The district will establish a planned area in which policy, infrastructure, and programming will be directed to encourage mixed use, community connectivity, entertainment, arts and culture. To date, this visioning process has included public outreach, identifying overall strategies to guide the Dis-

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MANAGER’S BUDGET LETTER trict’s development, socio-economic review, and a land-planning analysis with input from land owners within the proposed district boundaries, as well as by community members. The project was also branded, in a town wide survey, by the community as “Sahuarita Square.” For FY 2020, the budget includes $236 thousand to develop and adopt the Guiding Principles, Strategies and Goals, and the Sahuarita Square Overlay Zone boundaries. Additionally, the Town will pursue opportunities for Phase I funding and site acquisition. To view exhibits, community questionnaire results, and the Visioning Executive Summary visit www.sahuaritanow.com SAHUARITA MEDICAL CENTER: This Northwest Heathcare Hospital project, broke ground in Fiscal Year 2019. The multi-level facility will total 70,000 square feet with 18 beds, an emergency room, and two operating rooms. The second floor will house medical offices for primary care, cardiology, orthopedics and general surgery. The development is expected to bring with it 150 full-time jobs and $37 million in capital investment. LA POSADA ANNEXATION: With the annexation of La Posada comes an increase of more than $250 thousand to state-shared revenue for the town that will probably first be seen in 2021. We warmly welcome the assisted living facility into the town boundaries and the Sahuarita community. The partnership will be one of mutual benefit and appreciation. The town’s 2020 budget includes $203 thousand dedicated to intersection improvements, including the installation of a traffic signal at the gateway to La Posada. LOCAL BUSINESS DEVELOPMENT: With $50,000 projected grant funding from Freeport McMoRan, the town expects to continue its business development with existing and emerging businesses. This includes the flagship program, BizEDGE (Sahuarita’s Shark Tank) where businesses compete to present the best plan to grow their organization while taking part in free business development classes, and BizLaunch where the town partners with Freeport McMoRan, the University of Arizona, and ACCION to provide a business startup mentorship program.

Organizational Effectiveness NEW POSITIONS: The physical growth of the town and the associated responsibilities to maintain and expand infrastructure and amenities necessitate organizational growth. This year, we are adding seven full-time employees to staff. Of these, two are police officers. With public safety as a primary concern, our police department must be well-supported with staff and equipment. Giving our officers the tools they need to do their jobs well keeps them as safe as possible and ensures that we are planning for the future, and protecting our community’s quality of life. As the town confronts challenges and considers the needs of residents, communication is integral and indispensable to reaching our goals. In fiscal year 2020, we are therefore adding a full-time employee to our communications division, which has been relocated to the Town Manager’s Department under the Assistant Town Manager (new re-classified position). The Assistant Town Manager will not only manage communications, but also directly oversee Parks and Recreation, Planning and Building, and Human Resources. Moving the communications division (previously under the Town Clerk Department) will expand

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MANAGER’S BUDGET LETTER the town’s ability to provide public information, communicate with traditional media outlets, and provide residents with multiple ways to find information they need. This includes continued expansion and improvement of the town’s website, providing mobile-friendly technology, increasing social media presence, and augmenting our marketing efforts. We want to make sure that town programs and events are highly-visible—and Sahuarita itself is well-known as a destination and the perfect place to live. Communications endeavors are crucial to the growth and success of the town and they will work hand-in-glove with our community. Our communications division will serve to support, promote and inform Sahuarita residents and visitors. Another re-organization at town hall is happening. The Wastewater Billing & Collections Division will now report to the Wastewater Department instead of the Finance Department. The division will now have a dedicated walk-in desk to serve customers directly, answer questions/concerns, and take payments in-person. This counter service will be located in the Planning and Building lobby at Town Hall. The move and changes will improve customer service and make internal work-flow more efficient for town employees. Along with the growth of our organization and the aging of our buildings and physical assets, come continuous needs to manage and maintain the facilities that are under town’s purview. Therefore in 2020, we are adding a full-time employee to the maintenance staff that takes care of town hall, municipal court, and police department headquarters, which will now have two dedicated employees instead of just one serving the entire municipal campus. Two additional full-time staff are also being added for general maintenance outside the town hall campus; one to maintain parks and facilities and one to maintain streets. Though there is current need for our Planning and Building Department for additional help with plan review, the town has elected to increase the outsourced plan review contracts budget by $95 thousand rather than hire on additional staff. Hire of contractors instead of bringing on additional employees will allow for greater flexibility in response to future fluctuations and economic downturns that might impact (residential and commercial) construction contracting industries. RETAINING AND ATTRACTING QUALIFIED STAFF: In keeping with best practices, and the ability to attract, engage, and retain highly qualified employees, Town Council has approved a continuation of the town’s merit-based, annual employee review system with merit increases of up to 4%, as well as a 2% increase to all employee salaries to reflect cost-of-living (COLA). Additionally, our Human Resources department compared Town of Sahuarita pay scales to those of other regional municipal jurisdictions and determined that ours were about 6% lower, so in 2020 the town’s pay scales will reflect a 6% increase to classified, pay-scale minimums and maximums. Employees whose pay falls below the minimum for their classification will have their pay adjusted to meet that minimum. WASTEWATER DEFICITS: Fiscal year 2020 represents year three of the 10-year financial plan to elimi-

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MANAGER’S BUDGET LETTER nate the Wastewater Fund’s unassigned fund deficits and to establish appropriate reserves. The plan calls for 7% user fee increases to be adopted during the year. These fee increases, along with an anticipated 2% growth rate, will generate an additional $315 thousand in user charges for the utility. The town will continue to pursue a variety of strategies to collect on past-due customer balances, which now amount to over $750 thousand. An additional $30 thousand was included in the wastewater budget to begin terminating sewer services on grossly past-due accounts. We expect this will motivate customers to make payment arrangements. By year-end, unassigned deficits are expected to improve to -$3.8 million. STRATEGIC TECHNOLOGY PLAN: Following the town’s establishment of a Strategic Technology Plan in 2019—which makes a number of recommendations for support and improvement of all aspects of IT— the implementation of that plan in 2020 will require a high investment of $300 thousand, which is 2.4 times more than last year. The value added through enhanced IT services will result in more efficient and convenient services to our residents. ANIMAL SERVICES SUCCESS: Fiscal Year 2019 saw successful implementation of the town’s new Animal Services program with the kind of unique, teamwork approach that makes the town especially effective as an organization. Parks and Recreation has aided with dog licensing, while our police department has expanded services to include enforcement of town codes regarding animals and pets that do not otherwise fall under the jurisdiction of the county or state. The program’s success can be seen in the 2020 budget, which will show a reduction in cost of $30,000 from the previous year.

Infrastructure ROADWAY MAINTENANCE: With statewide transportation funding being deficient, we are keenly aware of the need for a regional solution. In 2019, the town maintained vigilant watch over roadways in need of maintenance through our Pavement Preservation Program. This kind of attention will continue in 2020 with a $1.52 million investment towards maintaining our roadways. Additionally, our streets division has developed at program for routine repair and maintenance of traffic signals. In 2020, $160,000 is allocated for this program.

The Arizona State Legislature approved a late session bill that provides Sahuarita an additional $197,000; however, because of the late nature of the bill’s approval, it wasn’t included in the 2020 budget. Those proceeds will be retained in ending fund balances and be available to the Town Council for future appropriation.

Quality of Life EXPANDING PARK AMMENITIE5: The 2020 budget provides $440 thousand for expanded park amenities to Quail Creek-Veterans Municipal Park including construction of pickleball courts and two new picnic ramadas. These park priorities were identified though a resident survey in 2018 which indicated that

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MANAGER’S BUDGET LETTER there was a need for more places to picnic and for leisure-based outdoor opportunities for families. CELEBRATING 25 YEARS: With the town celebrating its 25th year of incorporation throughout 2019, the 2020 budget provides funding for events and special celebrations throughout the remaining months that fall in this fiscal year. Sahuarita Parks and Recreation has been instrumental in pioneering public art projects in Sahuarita in 2019 with the addition of Tunes at Town Hall and Sabrosita Sahuarita. In 2020, we will continue our partnership with Southern Arizona Arts and Cultural Alliance (SAACA) to bring new and exciting arts/cultural experiences to the town. SAACA is helping coordinate and hire artists for mural work in several of our parks, and will be helping us put on a chalk art festival at Sahuarita Lake this coming September. The town will also be having a birthday celebration, open to the public, on Friday, September 20, the date of our incorporation in 1994, marking 25 years of the Town Government of Sahuarita. The 2020 budget will cover signature events throughout the year including Red, White and Boom!, Canoe Days, Halloween Spooktacular, Winter Festival, Spring Festival, Fiesta Sahuarita, and Live Music at the Lake throughout the year. Improvements will be made in 2020 to the town hall campus garden lighting which has seen more and more traffic in recent years with public events held at town hall. These improvements will make those occasions where community comes together at town hall that much more special.

Planning for Our Community’s Future The past four years have been guided by our Strategic Plan 2016-2019, and this guide has been instrumental in planning for the future of Sahuarita. Its five focus areas have guided our budget processes and given concrete shape to our goals in terms of priorities as a community. It has been the main way for us to visualize how best to meet the needs of our residents. As we move into FY 2020. We will be reconsidering our strategic plan with a staff/council retreat to revise our strategies and continue on the path of constant improvement. We are excited to look back at our successes, and enthusiastic about facing future challenges with the same kind of ingenuity and attention to detail that has made us financially successful and accountable to our residents as we have been in the past. We want to make sure that everything we do comes back to addressing the needs of our residents in an impactful and tangible way. That’s how we will ensure that Sahuarita is truly a place where life comes together!

Sincerely,

L. Kelly Udall Town Manager

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MAYOR AND COUNCIL Sahuarita Town Council consists of seven seats. At the time of the publication of this budget document, there were two vacancies on the council created by the departure of Councilmembers Lynn Skelton and Dalia Zimmerman. At this time, a process is underway to make appointments to fill those vacancies in the interim between elections.

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HOW DID THIS BUDGE

ECONOMIC DEVELOPMENT

INFRASTRUCTURE

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PLANNING COMMUNITY


ET COME TOGETHER?

FOR OUR Y’S FUTURE

ORGANIZATIONAL EFFECTIVENESS

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QUALITY OF LIFE


STRATEGIC PLAN

Budget Decisions Guided by Strategic Planning

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he Town of Sahuarita has made the conscientious decision to use its Strategic Plan as a blueprint for fiscally responsible spending of your tax dollars. This ideal has kept the Town on firm financial footing and has ensured that planning for our community’s future takes precedent at every level of local governance and leadership. Directors and management staff are required to justify all expenditures under one of the following focus areas of the Strategic Plan.

Continue to grow the Town’s economic base, bringing in jobs associated with retail, light manufacturing and quality commercial enterprises

Provide and maintain high-quality and cost-effective infrastructure

Promote planned growth that fosters high-quality and diverse development, facilitates sustainable infrastructure and assures quality services

Foster an organizational culture that embraces change, creativity, innovation and calculated risk to ensure proactive, consistent, efficient and accountable service to our community

Maintain a high quality of life that makes Sahuarita a community of choice for residents and business investment; encourage a unified community identity

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ORGANIZATIONAL CHART

Who Makes Decisions About the Town’s Budget?

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own residents elect the Sahuarita Town Council who hires and directs the town manager and town attorney. By extension, the council gives directives to staff through the town manager. Town Council meetings are open to the public and held biweekly when council is in session. At these meetings, town staff gives regular updates about projects and Council gives directives to staff about how best to serve the needs of Sahuarita Residents. Town services include things like police, maintenance of roads, infrastructure and public parks.

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BUDGET SUMMARY

Fund Budgets

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Millions

he 2020 budget uses available resources to achieve desired results. The budget totals $63,693,670 and is in balance, which means that total funding sources equal or exceed total budgeted expenditures. Budgeted expenditures total $41,698,690 and ending balances total $21,994,980. The budget is adopted for each of the Town’s seven funds as follows.

$20 $18 $16 $14 $12 $10 $8 $6 $4 $2 $-

Expenditures

General $18,014,650

Ending Balances $19,295,940 Budget $37,310,590

HURF $3,645,840

GARS $830,780

QC CFD $1,012,410

RS CFD $447,060

CIIF $12,882,790

Wastewater $4,865,160

$555,510

$158,550

$-

$-

$1,108,680

$876,300

$4,201,350

$989,330

$1,012,410

$447,060

$13,991,470

$5,741,460

The ending balance deficit in the Wastewater Fund is covered by the surpluses in the General and CIIF funds. See the Fund Budgeting section for more discussion.

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BUDGET SUMMARY

Funding Sources

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he budget is funded from a combination of revenues, debt proceeds, and beginning fund balances. Revenues come from recurring sources, such as taxes, and capital grants for one-time projects. In 2020 these sources provide $35.6 million, or 56%, of the total for the budget. Beginning fund balances, which represent available resources accumulated from prior years, provide $23.8 million, or 37%, of the total funding sources for the budget. The remaining $4.3 million, or 7% of the total budget, will be funded by debt and capital lease sources. Revenues are classified by source. Tax revenues are derived from the 2% transaction privilege tax, property taxes for the community facilities districts, the 4% construction contracting tax, and franchise fees. Licenses and permits are collected from building permit and sewer connection fees. Intergovernmental revenues are derived from state shared revenues and grants awarded from federal, state, and local governments. Charges for services are earned through sewer user fees, development review fees, recreation program charges, and cost allocation recovery. Other revenues are generated from fines, forfeitures, investment earnings, developer contributions, and other miscellaneous items not classified elsewhere. Refer to the Major Revenue Sources section of this document for more information on revenues.

Where the Money Comes From Funding Sources: $63,693,670

Beginning Balances $23,827,460 37% Other $2,126,480 3%

Governmental $15,109,260 24%

Debt/Lease Sources $4,277,740 7%

Taxes $10,997,870 17%

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Licenses & Permits, $2,336,550 4% Charges for Services $5,018,310 8%


BUDGET SUMMARY

Expenditure and Use Classifications

E

xpenditures and other uses are classified by type. Approximately $22.0 million, or 35%, of the budgeted sources are not expected to be spent during the year and, therefore, will be the fund balances at the end of the year. Any fund balance that is not restricted may be used at the discretion of Town Council for emergencies, unforeseen events or opportunities. Operations account for $25.9 million, or 41%, of the budget. Operations include current costs associated with the dayto-day activities of the Town. These costs include payroll, contracted services, supplies, operating capital and other as provided on the next page. Capital outlay comprises $9.2 million, or 15%, of the budget. This appropriation will be used to build and/or purchase capital assets that are not considered to be part of the operating budget. The Capital Improvement Plan provides detailed descriptions and budget plans for the Town’s capital projects and acquisitions for the next five years. Debt service constitutes $6.5 million, or 10%, of the budget and accounts for the semi-annual debt payments (principal and interest) and capital lease payments. This category also includes debt issuance costs and charges associated with maintaining required trust accounts.

Where the Money Goes Funding Uses: $63,693,670

Operations $25,923,720 41%

Ending Balances $21,994,980 35%

Debt Service $6,557,130 10% Capital Outlay $9,217,840 14%

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BUDGET SUMMARY

Operational Expenditures by Category

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here are five categories of operational expenditures: (1) personnel, (2) services, (3) supplies, (4) other, and (5) operating capital.

The personnel category accounts for the largest component of operations. Costs in this category are those associated with maintaining a workforce and include salaries and wages, health and dental insurance, payroll taxes, pension plan contributions, worker’s compensation, unemployment insurance, and uniform allowances. The services category, which accounts for outsourced services and other contractual obligations. This is the second largest category of operations. Services include utility costs and professional services such as those performed by attorneys, auditors, financial advisors, and engineers. These services also include intergovernmental agreements with State and Pima County for services provided for tax collections, animal control, 911 dispatch, and incarceration. The supplies category included items such as fuel, postage, police armory and range supplies, tires, recreation supplies, street signs and barricades, wastewater chemicals, and small equipment purchases. The other category accounts for items that are not accounted for in the other categories and includes travel and training, memberships, subscriptions, insurance premiums, sponsorships, contributions to organizations to provide services to others, and internal costs allocations. Operating capital represents vehicle and equipment purchases, facility repairs and maintenance improvements, and capital-related studies with unit costs of $5,000 or more. These projects are smaller in scope, size, and cost of other capital projects but are often necessary for departments to accomplish their operational objectives.

Where the Money Goes Operations (by Category): $25,923,720

Capital $1,237,020 5%

Personnel $15,059,010 58%

Other $1,914,700 7%

Supplies $1,381,460 5%

Services $6,331,530 25%

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BUDGET SUMMARY

Where Does the Money Go?

O

perations and capital outlay expenditures may also be classified by functional area. See the Capital Plan section for more details on capital outlay. Where the Money Goes Capital Outlay (by Function): $9,217,840

Where the Money Goes Operations (by Function): $25,923,720

Public Safety $0 0%

General Government $7,952,750 31%

Highways & Streets $1,118,520 12% Recreation $866,000 9%

Sewer $2,230,310 8%

Recreation $2,289,140 9%

Highways & Streets $3,682,720 14%

Public Safety $9,768,800 38%

Sewer $256,330 3%

General Government $6,976,990 76%

The general government function accounts for the Mayor & Council, Town Manager, Economic Development, Town Clerk, Law, Finance, Human Resources, and Municipal Court departments, as well as the Planning & Zoning and Facilities divisions of the Planning & Building and Public Works departments, respectively. A large portion of the Town’s workforce is accounted for in this function, which explains its significant operational costs. Capital outlay includes the SAMTEC building construction, technology improvements, motor pool vehicle replacements, and indirect costs allocations associated with capital projects and planning. The public safety function includes the Police Department as well as the Planning & Building-Building Safety and Public Works – Engineering divisions. This function is the costliest with respect to the Town’s operations mainly because its workforce is the largest. No major capital projects are planned for the year. The highways and streets function accounts for operational costs of the Streets Department. This department focuses on the maintenance of the Town’s roadway system, including pavement management, as well as other transportations issues, such as traffic signaling, street lighting, and right-of-way landscaping. This function has a capital outlay budget for major roadway improvement and traffic safety projects as well as allocated payroll. The recreation function accounts for the Parks & Recreation Department. This department maintains all park and park facilities in the Town. The department also provides for recreational programming and various special events throughout the year. The capital budget includes a variety of projects including the construction of pickleball courts, ramadas, and the installation of a net climber play apparatus. The sewer function accounts for the activities of the wastewater utility, including operating the treatment plant and customer support for the monthly billing and collections process. The capital budget includes facility improvements for the administration building and associated payroll, and indirect costs.

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BUDGET SUMMARY

Debt Service

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ebt was used in the past to finance the acquisition of assets and infrastructure. The debt service obligation for each fund follows. Refer to the Debt section of this document for more information on debt repayment.

Where the Money Goes Debt Service: $6,557,130

CIIF Loans/Leases $2,797,140 43%

WW Loans/Leases $2,378,520 36%

QCCFD Bonds $955,580 15% RSCFD Bonds $425,890 6%

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4.4

BUDGET SUMMARY

Staff Levels by Function

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mployees play the most significant part in providing services to our residents. The Town accounts for employees by function as shown on the chart below.

Staffing Levels by Function Full-Time Equivalent Employees (FTE): 154.4 General Gov't 41.6 27%

Sewer 8.9 6%

Recreation 18.4 12%

Public Safety 73.6 47% Highways & Streets 11.9 8%

Staff Changes Since Last Fiscal Year The following are position and staffing level changes made since last year’s budget was adopted. See the Employee Staffing section for more information. General

FTE Department Description Change Town Manager Communications Specialst +1.0 Planning & Building Office Assistant +1.0 Parks & Recreation Sr. Maintenance Worker +1.0 Public Works-Facilities Facilities Technician +1.0 Police Police Officers +2.0 Streets Maintenance Worker +1.0 Total FTE Changes +7.0

Department Total Δ Town Manager 2.0 Town Clerk (1.0) Finance (2.0) Planning & Building 1.0 Parks & Recreation 1.0 Police 2.0 Public Works 0.2 Streets Wastewater Total Change 2019 Staffing 2020 Staffing

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1.4 2.5 7.0 147.4 154.4

Fund Allocation HURF GARS CIIF

WW

2.0 (1.0) (2.0) 1.0 1.0 1.9 0.2

0.1

1.8 5.1 125.8 130.9

1.8 8.3 10.1

(0.4) 0.1 2.6 2.7

(0.4) 2.2 1.9

2.5 0.5 8.5 8.9


BUDGET SUMMARY

Evaluation of Changes in Expenditures

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Budgeted personnel costs are increasing $959,530. Of this amount, $611,500 relates to the net FTE additions, as identified on the previous page, and other personnel reclassifications/promotions. Pay increases for the proposed 2% cost of living adjustment and (up to) 4% merit increases impact the budget by $224,000 and $272,000, respectively. Medical insurance premium increases will cost an additional $69,000. Overtime accounts for $60,520 of the increase. $29,000 of the increase in personnel costs are due to payroll allocations from capital outlay to operations. Retirement contribution changes lowered the budget by $5,000. The remaining net decrease of approximately $301,490 is related to differences in budget assumptions for employee pay and benefit selections as well as retirements/turnover of higher-paid employees with lower-paid employees.

Millions

valuating the changes between the budgeted expenditures for fiscal years 2019 and 2020 provides a better understanding of how workforce, operational costs, community growth, and the economy as a whole can impact the budget from one year to the next. Major changes by expenditure category are explained below. Other cost changes are addressed in the Departmental section.

$16 $14

$12 $10 $8 $6 $4

$2 $0

Personnel Costs for services are increasing $588,490. Significant increases include FY 2020 $15,059,010 $265,000 for services related to the SAMTEC and Sahuarita Square ecoFY 2019 $14,099,480 nomic development projects; $170,000 for street and right-of-way % Change 6.8% maintenance; $105,000 for County incarceration/jail costs; $95,000 for outsourced development plan review; $85,000 for long-term wastewater planning/studies; $65,000 for health care and employee benefits brokerage fees; $38,000 for technology services; and $30,000 for sewer service termination efforts. Notable decreases include $196,000 for pavement management; $67,000 on park facility repair and maintenance projects; $33,000 for elections services (off year); $30,000 on the animal control program; and $20,000 for the wastewater utility’s electricity (half year of solar power savings) The supplies budget is increasing by $297,880. Significant increases include $85,000 for the traffic signal repair and maintenance program; $50,000 for park and park facility maintenance supplies; $39,000 for fuel; $28,000 for Town’s 25th anniversary program; $25,000 court-funded security equipment; $19,000 grant-funded police equipment; $12,000 new and replacement furniture; $10,000 for computer supplies; $10,000 for a grant-funded wellness program. Notable decreases include $13,000 for elections supplies (off year) and $10,000 for building code books. Other expenditures are going up by $181,560. Increases include $67,000 for net indirect cost allocations; $50,000 for grant -funded business programs; $25,000 for heavy equipment rentals for Streets; $22,000 for events and the arts program; $15,000 for Town-sponsored health and human service programs. There was a notable decrease of $20,000 for bad debt expense related to sewer billings.

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BUDGET SUMMARY The operating capital budget is increasing by $110,130. Last year’s budget include $221,000 for one-time facility improvements at the Police Department. The Strategic Technology Plan (STP) was completed last year. 2020 will be the first year of STP implementation, resulting in a $225,000 increase in IT project cost compared to last year. There will be $179,140 more for new and replacement vehicles in 2020 than last year. See the Capital Improvement Plan section for more information.

Millions

Debt service is increasing by $602,970. The Town intends to issue debt in 2020 to finance a portion of the SAMTEC project costs. The budget includes $125,000 for issuance costs and $189,000 for interest expense on this debt. More replacement vehicles are being acquired and financed through capital leases, which accounts for $344,000 of the debt service increase. Another, $44,000 thousand in the RS CFD is increasing in accordance with its GO bond repayment schedule. These increases are offset partially by decreases of $48,000 and $53,000, in the CIIF and Wastewater funds, respectively, in accordance with the applicable debt repayment schedules. See the Debt section for information.

$7 $6 $5 $4

$3 $2 $1

$0

Millions

FY 2020 FY 2019 % Change

Services

Supplies

Other

Operating Capital

Debt Service

$6,331,530 $5,743,040 10.2%

$1,381,460 $1,083,580 27.5%

$1,914,700 $1,733,140 10.5%

$1,237,020 $1,126,890 9.8%

$6,557,130 $5,954,160 10.1%

$12

Capital outlay is decreasing by $1,984,230.

$10

Functional area im-

pacts include: $2.61 million more in general government, $5.06 million less in highways and streets, $528 thousand more in parks and recreation, and $59 thousand less in wastewater/sewer.

$8

$6 Last year’s budget included $4.02 million in roadway improvements funded by RS CFD general obligation bonds. The 2020 budget includes $3.4 million in debt financed capital outlay for the SAMTEC project (general government).

$4

$2 $0 FY 2020 FY 2019 % Change

Capital Outlay $9,217,840 $11,202,070 -17.7%

See the Capital Improvement Plan section for information related to Town projects.

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BUDGET SUMMARY SUMMARY SCHEDULES Changes in Fund Balance Aggregate of Appropriated Funds Adopted Budget

2019 Amended Budget

Estimated Actual

2020 Budget Amount

$ 9,729,692 2,332,231 10,207,958 4,236,160 228,990 444,442 572,768 27,752,241

$10,145,260 1,940,770 14,853,560 4,611,740 227,540 607,760 1,168,950 33,555,580

$ 10,145,260 1,940,770 14,985,377 4,611,740 227,540 607,760 1,256,600 33,775,047

$10,393,780 2,064,030 12,169,920 4,623,830 214,850 561,480 1,337,590 31,365,480

$10,997,870 2,336,550 15,109,260 5,018,310 227,190 745,730 1,088,560 35,523,470

Expenditures: Operations: General Government Public Safety Highways & Streets Recreation Sewer Operations Total

5,378,887 8,465,327 2,044,195 1,819,692 1,747,069 19,455,170

7,135,970 9,007,080 3,418,950 2,145,490 2,078,640 23,786,130

7,254,970 9,095,297 3,486,200 2,145,490 2,078,640 24,060,597

6,389,270 8,932,450 3,483,140 1,956,300 2,019,530 22,780,690

7,952,750 9,768,800 3,682,720 2,289,140 2,230,310 25,923,720

Debt Service Capital Outlay Expenditures Total

5,049,060 6,001,758 30,505,988

5,954,160 11,202,070 40,942,360

5,954,160 11,202,070 41,216,827

5,963,770 6,065,110 34,809,570

6,557,130 9,217,840 41,698,690

Revenues Over (Under) Expenditures

(2,753,747)

(7,386,780)

(7,441,780)

(3,444,090)

(6,175,220)

1,800 612,416 5,864,298 6,478,514 3,724,767 22,911,788 $ 26,636,555

54,000 570,000 624,000 (6,762,780) 24,694,340 $ 17,931,560

54,000 570,000 624,000 (6,817,780) 24,694,340 $ 17,876,560

65,000 570,000 635,000 (2,809,090) 26,636,550 $ 23,827,460

65,000 749,140 3,528,600 4,342,740 (1,832,480) 23,827,460 $ 21,994,980

Revenues: Taxes Licenses & Permits Intergovernmental Charges for Services Fines & Forfeits Investment Earnings Miscellaneous Revenues Total

Other Funding Sources/(Uses): Proceeds on Sale of Assets Capital Leases Net Debt Proceeds Net Other Funding Sources/(Uses) Change in Fund Balance Beginning Fund Balance Ending Fund Balance

2018 Actual Amount

The 2019 estimated actuals are based on eight months of actual figures, July through February, and four months of estimated figures, March through June.

22


BUDGET SUMMARY SUMMARY SCHEDULES Changes in Fund Balances Appropriated Funds Fiscal Year 2020 General Fund Revenues: Taxes Licenses & Permits Intergovernmental Charges for Services Fines & Forfeits Investment Earnings (Losses) Miscellaneous Revenues Total

$ 6,710,870 1,588,630 8,653,420 1,004,980 183,090 381,520 51,700 18,574,210

HURF Fund $

2,634,880 9,920 2,644,800

GARS Fund $

QC CFD Fund

RS CFD Fund

CIIF Fund

- $ 709,690 $ 76,370 $ 3,500,940 617,410 3,203,550 10,000 44,100 1,200 500 25,040 92,980 302,220 370,690 31,400 765,690 1,012,410 447,060 6,760,930

Wastewater Fund $

Total

747,920 4,003,330 327,550 239,570 5,318,370

$ 10,997,870 2,336,550 15,109,260 5,018,310 227,190 745,730 1,088,560 35,523,470

Expenditures: Operations: General Government Public Safety Highways & Streets Recreation Sewer Operations Total

7,449,650 8,348,860 2,216,140 18,014,650

3,645,840 3,645,840

100,980 719,800 10,000 830,780

800 18,030 38,000 56,830

2,320 18,850 21,170

399,000 700,140 25,000 1,124,140

2,230,310 2,230,310

7,952,750 9,768,800 3,682,720 2,289,140 2,230,310 25,923,720

Debt Service Capital Outlay Expenditures Total

18,014,650

3,645,840

830,780

955,580 1,012,410

425,890 447,060

2,797,140 8,961,510 12,882,790

2,378,520 256,330 4,865,160

6,557,130 9,217,840 41,698,690

559,560

(1,001,040)

(65,090)

-

-

(6,121,860)

453,210

(6,175,220)

(1,328,650)

634,260

-

-

-

65,000 749,140 3,528,600 706,340

(11,950)

65,000 749,140 3,528,600 -

(769,090)

(366,780)

(65,090)

-

-

(1,072,780)

441,260

(1,832,480)

922,290

223,640

-

-

2,181,460

435,040

23,827,460

- $

- $ 1,108,680

$ 876,300

$ 21,994,980

Revenues Over (Under) Expenditures Other Funding Sources (Uses) Proceeds on Sale of Assets Capital Leases Net Debt Proceeds Net Transfers In (Out) Change in Fund Balance Fund Balance, Beginning Fund Balance, Ending

20,065,030 $ 19,295,940

$

555,510

$

158,550

$

Beginning fund balances represent available resources accumulated from prior years. Ending fund balances represent resources available for future years and contingencies. For the Wastewater (Enterprise) Fund, fund balance is essentially equivalent to current and restricted assets less current liabilities and interfund advances (statement of net position).

23


BUDGET SUMMARY SUMMARY SCHEDULES Funding Sources Fiscal Year 2020 General Fund

HURF Fund

GARS Fund

QC CFD Fund

RS CFD Fund

CIIF Fund

Wastewater Fund

% of Sources

Total

Revenues: Taxes

$ 6,710,870

Licenses & Permits

1,588,630

Intergovernmental

8,653,420

Charges for Services

1,004,980

Fines & Forfeits Investment Earnings Miscellaneous Revenues Total

$

-

$

-

$ 709,690 $ 76,370 $ 3,500,940 $

-

-

$ 10,997,870

17.3%

2,336,550

3.7%

15,109,260

23.7%

5,018,310

7.9%

227,190

0.4%

-

-

617,410

-

-

-

10,000

-

-

-

183,090

-

44,100

-

-

-

381,520

9,920

1,200

500

-

25,040

327,550

745,730

1.2%

51,700

-

92,980

302,220

370,690

31,400

239,570

1,088,560

1.7%

765,690

1,012,410

447,060

6,760,930

5,318,370

35,523,470

55.8%

18,574,210

2,634,880

2,644,800

-

747,920

3,203,550

4,003,330 -

Proceeds on Sale of Assets

-

-

-

-

-

65,000

-

65,000

0.1%

Capital Leases

-

-

-

-

-

749,140

-

749,140

1.2%

Net Debt Proceeds

-

-

-

-

-

3,528,600

-

3,528,600

5.5%

-

-

-

706,340

(11,950)

-

-

2,181,460

435,040

Net Transfers In (Out)

(1,328,650)

634,260

Beginning Fund Balances

20,065,030

922,290

Total Funding Sources % of All Funds

223,640

-

0.0%

23,827,460

37.4%

$37,310,590 $ 4,201,350 $ 989,330 $ 1,012,410 $ 447,060 $ 13,991,470 $ 5,741,460 $ 63,693,670

100.0%

58.6%

6.6%

1.6%

1.6%

24

0.7%

22.0%

9.0%

100.0%


BUDGET SUMMARY SUMMARY SCHEDULES Funding Uses Fiscal Year 2020 Fund/Department Personnel Services General Fund Mayor & Council $ 77,250 $ 500 $ Town Manager 757,590 157,230 Economic Develoment 227,740 273,500 Law 650,970 18,250 Town Clerk 287,920 50,090 Finance 846,450 333,780 Human Resources 310,830 92,670 Planning & Building 1,432,080 193,250 Parks & Recreation 1,201,510 565,560 Public Works 569,100 552,150 Police 6,100,540 797,220 Municipal Court 499,350 112,850 Non-Departmental 83,550 Subtotal: 12,961,330 3,230,600 HURF Fund GARS Fund QC CFD Fund RS CFD Fund CIIF Fund Wastewater Fund ALL FUNDS TOTAL

General Fund HURF Fund GARS Fund QC CFD Fund RS CFD Fund CIIF Fund Wastewater Fund ALL FUNDS TOTAL % of All Categories

8,250 $ 63,450 5,500 17,200 11,450 27,280 9,650 23,470 257,650 52,640 294,100 23,200 3,000 796,840

Capital

103,250 $ 38,220 22,800 14,250 12,660 337,640 14,180 19,680 153,550 12,780 113,150 25,450 120,400 988,010

Total

- $ 189,250 1,016,490 529,540 700,670 362,120 1,545,150 427,330 1,668,480 37,870 2,216,140 1,186,670 7,305,010 660,850 206,950 37,870 18,014,650

891,280 2,108,100 243,970 397,490 5,000 3,645,840 486,200 72,020 157,000 61,350 54,210 830,780 16,170 500 40,160 56,830 18,750 100 2,320 21,170 1,124,140 1,124,140 720,200 885,890 183,050 425,370 15,800 2,230,310 $ 15,059,010 $ 6,331,530 $ 1,381,460 $ 1,914,700 $ 1,237,020 $ 25,923,720 OPERATIONS

Fund/Department

OPERATIONS Supplies Other

Categories Total

% of All Funds

$ 18,014,650 $ - $ 19,295,940 $ 37,310,590 3,645,840 555,510 4,201,350 830,780 158,550 989,330 56,830 955,580 1,012,410 21,170 425,890 447,060 1,124,140 2,797,140 8,961,510 1,108,680 13,991,470 2,230,310 2,378,520 256,330 876,300 5,741,460 $ 25,923,720 $ 6,557,130 $ 9,217,840 $ 21,994,980 $ 63,693,670

58.6% 6.6% 1.6% 1.6% 0.7% 22.0% 9.0% 154.1%

(From Above)

40.7%

Debt Service

Capital Outlay

10.3%

14.5%

25

Fund Balances

34.5%

100.0%


BUDGET SUMMARY SUMMARY SCHEDULES Interfund Transfers Fiscal Year 2020 Transfer Recipient General Fund

Transfers From

General Fund

HURF GARS QC CFD RS CFD Fund Fund Fund Fund A $ 700,000 $ $ $ -

HURF Fund GARS Fund QC CFD Fund

$ -

-

-

RS CFD Fund

-

-

-

-

CIIF Fund

-

-

-

-

Wastewater Fund Total Transfers In

$ -

-

$ 700,000

$-

-

$ -

-

CIIF Wastewater Total Fund Fund Tranfers Out B $ 628,650 $ $ 1,328,650 65,740 -

C

$ -

-

65,740 -

-

-

-

-

D

11,950 $ 706,340

$

-

11,950 $ 1,406,340

Amount $700,000

Description/Purpose Fund a portion of the Pavement Management program in the HURF fund.

B

$325,000 $115,000 $188,650

Fund the Pickleball Courts project in the CIIF fund. Fund the Ramadas at Quail Creek Veterans-Municipal Park project in the CIIF fund. Fund the debt service costs associated with the SAMTEC project.

C

$65,740

Reimburse the CIIF fund for capital lease debt service costs associated with the acquisition of Street Department vehicles.

D

$11,950

Reimburse the CIIF fund for capital lease debt service costs associated with the acquisition of Wastewater Department vehicles.

A

26


WHERE DOES THE MO

27


ONEY COME FROM?

28


MAJOR REVENUE SOURCES

Money Doesn’t Grow on Trees

T

he age-old adage is of course, a cliché, but like so many overused phrases, it does hold some wisdom in its essence. Our parents told us money doesn’t grow on trees because they meant to make us consider the meaning and importance of finite resources and scarcity. When we learn to truly value what we have, we more carefully consider our options for what to do with those resources. It makes prioritizing, and making every dollar count, an absolute must. But there is something very tree-like about our funding: the sources of our major revenues are supported by many branches, leaves, and roots—all collecting resources (life support) for the main trunk. This section of the budget details and examines the sources of our funding for the purpose of looking forward and forming a basis for future planning. We spend great time and attention examining the market trends related to our income, so that we are sure to plan accordingly. Major revenue sources for the Town of Sahuarita are town sales tax, construction tax, franchise tax, building permit fees, sewer connection fees, shared state sales tax, shared state income tax, shared state vehicle license tax, state shared highway user revenue fund, capital grants and sewer user fees.

29


MAJOR REVENUE SOURCES

Total Projected Revenue 2020

Millions

Major Revenue Sources FY 2020

T

he following table displays 87% ($31.0 million) of the total revenues expected to be reported in fiscal year 2020 and in which fund they are accounted.

$18.0 $16.0

$14.0 $12.0 $10.0 $8.0

$6.0 $4.0 $2.0 $0.0 Sales Tax Construction Tax Franchise Tax Building Permit Fees Sewer Connection Fees State Sales Tax State Income Tax State Vehicle License Tax State Shared HURF Capital Grants Sewer User Fees

General $6,333,600

HURF

CIIF

Wastewater

$3,500,940

$377,270 $1,588,630 $747,920 $3,187,790 $3,982,510 $1,483,120 $2,609,880 $3,234,950 $3,991,100

30


MAJOR REVENUE SOURCES

General Sales Tax (Taxes) Description and Use transaction privilege tax is assessed on sales activity within the Town limits. There are no restrictions placed on this revenue source. The revenues are recorded in the General Fund and are used to fund daily operations.

$8.0

$250

$7.0 $200

$6.0 $5.0

$150

$4.0

Per Capita

Millions

A

$100

$3.0 $2.0

$50

$1.0 $0.0 Revenue Per Capita

2015 actual

2016 actual

2017 actual

2018 actual

$4,740,679 $170

$4,969,422 $176

$5,094,675 $178

$5,652,760 $193

2019 estimated $6,086,140 $199

2020 budget

$6,333,600 $202

2021 projected $6,619,980 $207

2022 projected $6,872,410 $210

2023 projected $7,129,970 $214

2024 projected $7,393,050 $217

$0

Current Rate Structure The Town operates under Arizona’s Model City Tax Code (http://modelcitytaxcode.az.gov/). The Town assesses a 2.0% tax rate on most general, non-service business transactions. The State of Arizona collects taxes on behalf of the Town and remits them to the Town on a weekly basis.

Assumptions No tax rate changes are assumed. Projections were based on estimated population and growth in commercial development. The estimates were derived using planning documents for new development in the Town. Inflationary factors and tax leakage assumptions were also considered in the projections.

Trend We expect a positive trend. General sales taxes per capita are projected to increase over time. More commercial development will result in less sales leakage, resulting in a higher per capita capture rate.

31


MAJOR REVENUE SOURCES

Construction Contracting Taxes (Taxes) Description and Use

A

$4.0

250%

$3.5

200%

$3.0 $2.5

150%

$2.0 100%

$1.5 $1.0

% of Debt Service

Millions

transaction privilege tax is assessed on construction contracting activity occurring within the Town limits. The Town Council has designated these revenues to pay for capital projects and associated debt. These tax revenues are recorded in the Capital Infrastructure Improvement Fund.

50%

$0.5 $0.0 Revenue % of Debt Service

2015 actual

2016 actual

2017 actual

2018 actual

$1,860,564 113%

$2,131,797 136%

$1,860,616 113%

$3,196,588 202%

2019 estimated $3,299,160 147%

2020 budget

$3,500,940 132%

2021 projected $3,488,220 118%

2022 projected $3,143,340 101%

2023 projected $3,430,390 106%

2024 projected $3,471,550 105%

0%

Current Rate Structure The Town operates under Arizona’s Model City Tax Code (http://modelcitytaxcode.az.gov/). The Town has a tax rate of 4.0% on all construction contracting transactions. The State of Arizona collects taxes on behalf of the Town and remits them to the Town on a weekly basis.

Assumptions No tax rate changes are assumed. Projections were based on growth estimates. The expectation was derived using planning documents for new development, factored for items influencing the housing market in the region. Inflationary impacts were also considered.

Trend From 2019, we expect a slightly negative trend. Future tax collections will not cover as much of the excise tax debt service obligations. The capital plan includes additional excise tax debt issuances and more capital lease financing, which will increase future debt service obligations. To offset this impact, the General fund will transfer in a portion of the lease revenues (collected from SAMTEC facility leases) sufficient to cover the annual debt service payments associated with this facility.

32


MAJOR REVENUE SOURCES

Franchise Taxes (Taxes) Description and Use

T

$450

$14

$400

$12

$350 $10

$300 $250

$8

$200

$6

$150

Per Capita

Thousands

he Town of Sahuarita collects franchise fees from cable and gas utility providers pursuant to executed agreements. The agreements license the utilities to use the Town’s right-of-ways. There are no restrictions placed on this revenue source. The revenues are recorded in the General Fund and are used to fund daily operations.

$4

$100 $2

$50 $0 Revenue Per Capita

2015 actual

2016 actual

2017 actual

2018 actual

$316,332 $11

$318,035 $11

$310,987 $11

$355,583 $12

2019 estimated $368,570 $12

2020 budget

$377,270 $12

2021 projected $386,080 $12

2022 projected $393,760 $12

2023 projected $401,600 $12

2024 projected $409,610 $12

$0

Current Rate Structure Franchise tax rates are 5.0% and 2.0% for cable and gas, respectively. The rates are set forth in franchise agreements. The utility companies pay the taxes to the Town on a quarterly basis.

Assumptions No new franchise agreements are anticipated in the future. Projections were based on estimated growth in population. The estimate was derived using planning documents for new development.

Trend We expect to see a stable trend. Franchise taxes per capita are projected to be about the same as they have been in the past.

33


MAJOR REVENUE SOURCES

Building Permit Fees (Licenses and Permits) Description and Use

F

$2,000

140%

$1,800

120%

$1,600 100%

$1,400 $1,200

80%

$1,000 60%

$800 $600

% of Dept Exps

Thousands

ees are charged for the permission to construct or alter buildings, structures, and improvements within the Town limits. There are no restrictions placed on this revenue source. The revenues are recorded in the General Fund and are used to fund daily operations, namely those of the Planning & Building Department.

40%

$400 20%

$200 $0 Revenue % of Dept Exps

2015 actual

2016 actual

2017 actual

2018 actual

$1,075,344 97%

$1,395,961 120%

$1,349,627 112%

$1,485,550 109%

2019 estimated $1,843,570 125%

2020 budget

$1,588,630 105%

2021 projected $1,499,530 96%

2022 projected $1,510,670 94%

2023 projected $1,524,030 92%

2024 projected $1,566,360 92%

0%

Current Rate Structure Building permitting fees are calculated primarily by the type and size of the building structure. Mechanical, plumbing, and electrical fees are calculated based upon a standard percentage of the building permit valuation. The fees are collected when the permits are issued to the applicant.

Assumptions No future fee changes are anticipated. Projections were based on the number of permits expected to be issued for each year. The expectation was derived using planning documents for new development as well as expectations about factors influencing the housing market in the region.

Trend We will likely see a slightly negative trend. Compared to the past, future revenues are expected to cover a lower percentage of the direct costs to operate the Planning and Building Department. Costs increase over time due to inflationary factors. The increase in new growth is not expected to occur at quite the same rate, creating the slightly negative trend. Accordingly, future fee increases may be warranted.

34


MAJOR REVENUE SOURCES

Sewer Connection Fees (Licenses and Permits) Description and Use

A

Thousands

fee is charged when new homes and businesses connect to the Town’s sewer system. Sewer connection fees are used to pay capital costs (and associated debt) to expand, improve, and maintain the wastewater treatment facilities. The fees are recorded in the Wastewater Enterprise Fund. $800

35%

$700

30%

$600

25%

$500 20% $400 15% $300 10%

$200

5%

$100 $0 Revenue % of WW Debt Svc

2015 actual

2016 actual

2017 actual

2018 actual

$169,543 7.1%

$194,696 8.3%

$156,362 6.5%

$309,134 13.0%

2019 estimated $210,860 8.9%

2020 budget

$747,920 31.4%

2021 projected $316,060 13.3%

2022 projected $618,270 26.0%

2023 projected $475,390 20.0%

2024 projected $475,390 20.0%

0%

Current Rate Structure The Town’s utility currently only serves two developments in the Town. For these developments, the Town is contractually obligated to charge the same fee that the Pima County Wastewater Utility charges. Charges are based upon the size of the water meter constructed for the home or business. The fees are collected when building permits are issued.

Assumptions No fee increases are anticipated in the future. Projections were based on the number of permits expected to be issued. The expectation was derived using planning documents for new development as well as expectations about factors influencing the housing market in the region.

Trend We expect to see a positive trend. More growth is expected to occur in the utility’s service area than in the past. This will generate more revenues. As the debt service obligation is expected to remain flat, a higher percentage of these costs will be covered by the connection fees.

35


MAJOR REVENUE SOURCES

State Shared Sales Taxes (Intergovernmental) Description and Use

Millions

I

ncorporated cities and towns receive a portion of the State’s sales tax collections. There are no restrictions placed on this revenue source. The revenues are recorded in the General Fund and are used to fund daily operations.

$4.0

$120

$3.5

$100

$3.0

$2.0

$60

$1.5

Per Capita

$80

$2.5

$40

$1.0 $20

$0.5 $0.0 Revenue Per Capita

2015 actual

2016 actual

2017 actual

2018 actual

$2,308,388 $83

$2,385,534 $85

$2,620,019 $91

$2,770,189 $94

2019 estimated $2,946,830 $96

2020 budget

$3,187,790 $102

2021 projected $3,287,760 $103

2022 projected $3,434,780 $105

2023 projected $3,589,680 $108

2024 projected $3,752,470 $110

$0

Current Rate Structure The State’s transaction privilege tax rate is 5.6%. The State’s distribution is based upon the Town’s population figures in proportion to the populations of other municipalities. Historically, the population figures were adjusted every five years. However, beginning in 2017, the population basis has been adjusted annually based upon US Census estimates. Distributions are made twice a month.

Assumptions The Arizona Department of Revenue provides the Town with projected revenues for the upcoming fiscal year. Future projections are based upon the Town’s estimated growth compared to the State’s projections for its future growth.

Trend We expect to see a positive trend. State shared sales taxes per capita are projected to increase over time. The State’s economy is growing and the Town’ population growth is expected to outpace the Statewide average.

36


MAJOR REVENUE SOURCES

State Shared Income Taxes (Intergovernmental) Description and Use

I

Millions

ncorporated cities and towns receive a portion of the State’s income tax collected in the fiscal year two years prior. There are no restrictions placed on this revenue source. The revenues are recorded in the General Fund and are used to fund daily operations. $6.0

$160 $140

$5.0 $4.0

$100

$3.0

$80

Per Capita

$120

$60

$2.0

$40 $1.0

$20

$0.0 Revenue Per Capita

2015 actual

2016 actual

2017 actual

2018 actual

$3,057,758 $110

$3,041,180 $108

$3,470,987 $121

$3,566,411 $122

2019 estimated $3,550,290 $116

2020 budget

$3,982,510 $127

2021 projected $4,309,500 $135

2022 projected $4,591,440 $141

2023 projected $4,786,500 $144

2024 projected $4,993,780 $147

$0

Current Rate Structure The State distributes to the municipalities 15% of the total income taxes it collected from two years prior. The State’s distribution is based upon the Town’s population figures in proportion to the populations of other municipalities. Historically, the population figures were adjusted every five years. However, beginning in 2017, the population basis has been adjusted annually based upon US Census estimates. Distributions are made monthly.

Assumptions The Arizona Department of Revenue provides the Town with projected revenues for the upcoming fiscal year. Future projections are based upon the Town’s estimated growth compared to the State’s projections for its future growth.

Trend We expect to see a positive trend. State shared income taxes per capita are projected to increase over time. The State’s economy is growing and the Town’ population growth is outpacing the Statewide average.

37


MAJOR REVENUE SOURCES

State Shared Vehicle License Taxes (Intergovernmental) Description and Use

$2,000

$60

$1,800

$50

$1,600 $1,400

$40

$1,200 $1,000

$30

Per Capita

Thousands

I

ncorporated cities and towns receive a portion of the State’s vehicle license tax collections. There are no restrictions placed on this revenue source. The revenues are recorded in the General Fund and are used to fund daily operations.

$800 $20

$600 $400

$10

$200 $0 Revenue Per Capita

2015 actual

2016 actual

2017 actual

2018 actual

$1,006,277 $36

$1,058,242 $38

$1,215,841 $42

$1,279,817 $44

2019 estimated $1,377,940 $45

2020 budget

$1,483,120 $47

2021 projected $1,601,300 $50

2022 projected $1,700,160 $52

2023 projected $1,796,090 $54

2024 projected $1,894,300 $56

$0

Current Rate Structure The State’s distribution is based upon the Town’s population figures in proportion to the populations of other municipalities. Historically, the population figures were adjusted every five years. However, beginning in 2017, the population basis has been adjusted annually based upon US Census estimates. Distributions are made twice a month.

Assumptions The Arizona Department of Transportation provides projections for statewide revenue collections. The Town’s projections start with the statewide figure and allocate a proportion of it based upon the Town’s projected population relative to that of the Statewide projected population for the year in question.

Trend The expected trend is positive. State shared vehicle license taxes per capita are projected to increase over time. The State’s economy is growing and the Town’ population growth is outpacing the Statewide average.

38


MAJOR REVENUE SOURCES

Highway User Revenue Funds (HURF) (Intergovernmental) Description and Use

I

$3.5

$100 $90

$3.0

$80 $2.5

$70 $60

$2.0

$50 $1.5

Per Capita

Millions

ncorporated cities and towns receive a portion of the State’s HURF collections. The Arizona Constitution restricts the use of HURF. Funding must be used exclusively for street and highway purposes, excluding use for traffic law enforcement or administration of traffic safety programs. These revenues are recorded in the HURF Special Revenue Fund.

$40

$30

$1.0

$20 $0.5

$10

$0.0 Revenue Per Capita

2015 actual

2016 actual

2017 actual

2018 actual

$1,794,793 $65

$1,868,903 $66

$2,056,468 $72

$2,193,031 $75

2019 estimated $2,465,450 $81

2020 budget

$2,609,880 $83

2021 projected $2,697,240 $84

2022 projected $2,808,490 $86

2023 projected $2,910,330 $87

2024 projected $3,015,090 $89

$0

Current Rate Structure The majority of the HURF is generated from the tax on fuel sales ($0.18 per gallon) and a portion on vehicle license taxes. Cities and towns receive 27.5% of total HURF collected. The funds are distributed based on two calculations. First, 50% of the available funds are distributed based on population figures in proportion to other local jurisdictions. Second, the remaining 50% is distributed to counties based on fuel sales and further to cities and towns based on population proportion in the county. Distributions are received monthly.

Assumptions The Arizona Department of Transportation provides projections for statewide revenue collections. The Town’s projections start with the statewide figure and allocate a proportion of it based upon the Town’s projected population relative to that of the Statewide projected population for the year in question.

Trend We expect a positive trend. State shared HURF per capita are projected to increase a little over time. The State’s economy is growing and the Town’ population growth is outpacing the Statewide average. Alternative fuel and more fuel efficient vehicles are expected to slow the revenue growth.

39


MAJOR REVENUE SOURCES

Capital Grants (Miscellaneous and Intergovernmental) Description and Use

T

$12

90% 80%

$10

70%

$8

60% 50%

$6

40%

$4

% of Capital

Millions

he Town receives grant funding from other governmental entities such as the State of Arizona, Pima County, and the Regional Transportation Authority. The Town may also receive capital grants from non-governmental entities (miscellaneous revenue). Capital grant revenues are used for the acquisition and construction of capital assets, as restricted in the grant or intergovernmental agreements. These revenues are typically recorded in the HURF or the CIIF funds depending on the funding source and nature of the grant agreement.

30% 20%

$2

10%

$0 2015 actual

2016 actual

2017 actual

2018 actual

Misc Revenue $72,438 Gov't Revenue $10,738,963 % of Capital 82%

$2,900,000 $2,343,948 85%

$31,191 $1,271,688 33%

$17,574 $849,003 19%

2019 estimated $249,840 $131,520 15%

2020 budget $31,400 $3,203,550 33%

2021 projected $$0%

2022 projected $$0%

2023 projected $$0%

2024 projected $$0%

0%

Current Rate Structure Capital grant agreements are typically structured to reimburse the Town for actual costs incurred. Grant agreements are in place with the Economic Development Administration, Pima Association of Governments and the Regional Transportation Authority.

Assumptions Agreements are in place for much of the projected revenues. These agreements primarily reimburse the Town for costs incurred. Therefore, revenues will be realized to the extent that expenditures are incurred on capital projects.

Trend We expect the trend to be negative. The proportion of capital projects funded by grants varies year-to-year but historically has been higher. Many of the Town’s major roadway projects were front-loaded into the long-term plans of the RTA and PAG and were completed. As such, there is not as much capital grant funding available to the Town beyond 2020.

40


MAJOR REVENUE SOURCES

Sewer User Fees (Charges for Services) Description and Use

S

$6.0

$1,000 $900

$5.0

$800 $700

$4.0

$600 $3.0

$500 $400

$2.0

Per Customer

Millions

ewer user fees are charged to the households and businesses served by the wastewater utility. Sewer user fees are used to pay the operating costs of the wastewater utility and to pay a portion of the debt service costs. The fees are recorded in the Wastewater Enterprise Fund.

$300 $200

$1.0

$100 $0.0 Revenue Per Customer

2015 actual

2016 actual

2017 actual

2018 actual

$3,085,168 $563

$3,198,886 $576

$3,250,867 $578

$3,427,350 $602

2019 estimated $3,675,370 $637

2020 budget

$3,991,100 $678

2021 projected $4,352,580 $725

2022 projected $4,746,780 $775

2023 projected $5,180,640 $829

2024 projected $5,548,460 $870

$0

Current Rate Structure Customers are charged a fixed monthly service fee and a volumetric fee based on the amount of water they consume. Fees are set at rates needed to pay for operations and maintenance. Additionally, the fees pay a portion of debt service and, pursuant to existing debt agreements, are set to ensure the revenue-to-debt coverage ratios are met. The fees are reviewed periodically to determine if they are adequate to meet the obligations of the enterprise.

Assumptions Future rate increases are planned. The majority of the projected revenues will be collected from existing customers. New customers of the utility will generate additional revenues. The expectation for new customers was derived using planning documents for new development and expectations about factors influencing the housing market in the State and nationwide.

Trend Revenues will trend positively. Annual 7% rate increases are expected each year for the next four-and-a-half years, which will produce higher sewer user fees per customer over time. Also, we expect there to be more commercial development in the next five years, which will drive the average up.

41


42


HOW DOES FUND B

43


BUDGETING WORK? T

he Town organizes its activities into seven different funds. Each fund in the Town of Sahuarita is a separate set of accounts that identifies and predicts unique sources and uses of funding. When summed together, these funds form the legal budget (see Legal Requirements section for more information). Each fund is accounted for separately.

What is Fund Accounting and Why is it Different from Business Accounting? Governments and businesses perform their accounting in very different ways in order to accomplish different purposes. The Governmental Finance Officers Association describes the differences in the following way: For purposes of determining profitability, it typically suffices to look at a business “taken as a whole.” Such a “big picture” approach, however, normally is insufficient for assessing stewardship and compliance. What is really needed in this latter case is some tool for organizing and presenting data about financial resources that highlights the fact that certain resources have been “segregated for the purposes of carrying on specific activities or attaining certain objectives in accordance with special regulations, restriction, or limitations.” For state and local governments, that tool is fund accounting.

What are the Funds Used by the Town? The Town uses the following seven funds to account for all of its financial activity.

      

General Fund Highway User Revenue Fund (HURF) Grants and Restricted Sources Fund (GARS) Quail Creek Community Facilities District Fund (QC CFD) Rancho Sahuarita Community Facilities District Fund (RS CFD) Capital Infrastructure Improvement Fund (CIIF) Wastewater Fund (WW)

What is a Balanced Budget? A fund is considered to be in balance when its financial sources equal its uses. Sources are made up of all money received during the year plus all savings from prior years, and uses are made up of all money spent during the year plus all money to be saved for future years. For practical purposes, however, it may be better to consider a fund in balance when there is at least as much money coming in as going out. When each fund is in balance, the sum of these funds (the budget taken as a whole) will be in balance.

44


FUND BUDGETING

Appropriated Funds and Fund Types Governmental Fund Types GENERAL

SPECIAL REVENUES

CAPITAL PROJECTS

Accounts for and reports all financial resources not accounted for and reported in another fund.

Accounts for and reports the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt.

Accounts for and reports financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other assets.

General Fund*

HURF Fund

CIIF Fund*

GARS Fund QC CFD Fund

RS CFD Fund

Proprietary Fund Type ENTERPRISE Reports activity for which a fee is charged to external users for goods and services. Wastewater Fund*

* This is a major fund. This fund’s budget represents 10% or more of the total appropriated revenues or expenditures.

45


FUND BUDGETING

Department Funding by Source DEPARTMENT

GENERAL FUND

HURF FUND

GARS FUND

QC CFD FUND

MAYOR AND COUNCIL TOWN MANAGER ECONOMIC DEVELOPMENT LAW TOWN CLERK FINANCE HUMAN RESOURCES PLANNING AND BUILDING PARKS AND RECREATION PUBLIC WORKS POLICE MUNICIPAL COURT STREETS

WASTEWATER NONDEPARTMENTAL

46

RS CFD FUND

CIIF FUND

WW FUND


FUND BUDGETING

What is the General Fund? Purpose: The General Fund serves as the chief operating fund of the Town. It is used to account for all financial resources except those required to be accounted for in other funds.

2

020 budgeted revenues exceed expenditures by $559,560 and are 7.3% and 8.5%, respectively, more than last year’s budget. The General Fund ending balance is expected to decline by $769 thousand. The decrease is attributable to transfers of resources to the HURF and CIIF to provide funding for pavement management and capital projects.

General Fund

Services: 

Law and Order

Development Services

Millions

$25.0

$20.0

$15.0

Parks Maintenance and Recreation Administration and Support Services

$10.0

$5.0

$0.0 Ending Fund Balance

2018 Actual 20,613,962

2019 Estimate 20,065,030

2020 Budget 19,295,940

The ending fund balance is projected to be $19.3 million. Of this amount, $3.82 million is non-spendable, funding that is provided to the Wastewater Fund to manage its unassigned fund balance deficit position. The remaining $15.5 million is 86% of the General Fund's budgeted expenditures and is well above the 25% minimum amount required by policy. Pursuant to Town ordinance and policy, $5.00 million has been committed for reserves. Another $150,000 has been assigned to the Town Manager to handle unanticipated needs during the year. Unassigned balances at 2020 year-end are projected to be $10.3 million.

47


FUND BUDGETING

General Fund 2018 Actual Amount

Adopted Budget

2019 Amended Budget

Estimated Actual

2020 Budget Amount

% Change From From Amended Estimated

SOURCES Revenues: Taxes Licenses & Permits Intergovernmental Charges for Services Fines and Forfeitures Investment Earnings Miscellaneous Subtotal:

$ 6,008,343 $ 6,491,810 $ 6,491,810 $ 6,454,710 $ 6,710,870 2,008,697 1,537,270 1,537,270 1,843,570 1,588,630 7,616,417 7,781,140 7,781,140 7,875,060 8,653,420 799,210 927,080 927,080 927,420 1,004,980 181,719 193,540 193,540 178,750 183,090 173,781 316,270 316,270 316,270 381,520 140,277 58,850 58,850 59,580 51,700 16,928,444 17,305,960 17,305,960 17,655,360 18,574,210

3.4% 3.3% 11.2% 8.4% -5.4% 20.6% -12.1% 7.3%

4.0% -13.8% 9.9% 8.4% 2.4% 20.6% -13.2% 5.2% -

(1,328,650) (1,328,650)

-64.3% -64.3%

-49.1% -49.1% -

5,142,345 5,966,050 5,966,050 4,066,020 3,915,450 4,819,510 5,355,390 5,355,390 5,355,390 5,000,000 9,332,400 8,591,170 8,591,170 11,192,550 11,149,580 19,294,255 19,912,610 19,912,610 20,613,960 20,065,030 $ 35,809,139 $33,493,320 $33,493,320 $ 35,656,570 $37,310,590

-34.4% -6.6% 29.8% 0.8% 11.4%

-3.7% -6.6% -0.4% -2.7% 4.6% -

Other Sources: Transfers Out Subtotal: Beginning Fund Balance: Nonspendable Committed Unassigned Subtotal: TOTAL SOURCES

(413,560) (413,560)

(3,725,250) (3,725,250)

(3,725,250) (3,725,250)

(2,612,750) (2,612,750)

USES Current Expenditures: Mayor & Council Town Manager Economic Development Law Town Clerk Finance Human Resources Planning & Building Parks & Recreation Public Works Police Municipal Court Non-Departmental Subtotal: Ending Fund Balance: Nonspendable Committed for Reserves Assigned for: Contingencies Unassigned Subtotal: TOTAL USES

$

146,051 $ 169,690 $ 169,690 $ 164,630 $ 189,250 763,043 576,820 631,820 625,430 1,016,490 266,530 266,530 246,120 529,540 657,677 701,180 701,180 687,100 700,670 449,064 652,980 652,980 593,080 362,120 1,351,487 1,446,600 1,446,600 1,408,790 1,545,150 219,712 373,730 373,730 320,870 427,330 1,323,281 1,449,070 1,449,070 1,472,370 1,668,480 1,779,981 2,056,600 2,056,600 1,890,270 2,216,140 1,095,525 1,118,270 1,118,270 1,100,120 1,186,670 6,660,645 6,921,930 6,921,930 6,323,240 7,305,010 579,219 617,020 617,020 575,400 660,850 169,492 183,920 198,920 184,120 206,950 15,195,177 16,534,340 16,604,340 15,591,540 18,014,650

11.5% 60.9% 98.7% -0.1% -44.5% 6.8% 14.3% 15.1% 7.8% 6.1% 5.5% 7.1% 4.0% 8.5%

15.0% 62.5% 115.2% 2.0% -38.9% 9.7% 33.2% 13.3% 17.2% 7.9% 15.5% 14.9% 12.4% 15.5% -

3,817,180 5,000,000

-16.5% -6.6%

-2.5% -6.6%

100,000 100,000 30,000 30,000 150,000 11,628,432 6,931,090 6,931,090 10,764,190 10,328,760 20,613,962 16,958,980 16,888,980 20,065,030 19,295,940 $ 35,809,139 $33,493,320 $33,493,320 $ 35,656,570 $37,310,590

400.0% 49.0% 14.3% 11.4%

400.0% -4.0% -3.8% 4.6%

4,066,020 4,819,510

4,572,500 5,355,390

4,572,500 5,355,390

48

3,915,450 5,355,390


FUND BUDGETING

What is the Highway User Revenue Fund? Purpose: The Highway User Revenue Fund (HURF) is a Special Revenue Fund that accounts for the Town’s share of the State’s motor fuel tax revenues. HURF revenues are restricted for transportation purposes.

I

n 2020, total revenues are expected to increase 11.0% above last year’s budget. The Town will capture more of the State’s HURF revenue allocation as the Town’s population growth exceeds the Statewide average. The Streets Department operating costs are budgeted to increase by 7.6% (see Streets Department section for more information on significant changes). The General Fund will transfer in $700 thousand to help subsidize the pavement management program.

HURF Fund

Maintain Streets and Bridges Street Lighting

$1,000

Thousands

Services:

$900 $800 $700 $600 $500

Maintain Traffic Control Systems Pavement Management

$400 $300 $200 $100 $0 Ending Fund Balance

2018 Actual 394,768

2019 Estimate 922,290

2020 Budget 555,510

Ending fund balances will decrease by $367 thousand. As the Town’s infrastructure ages, the fund will need to consume more resources to maintain adequate roadway conditions. These one time resources are being used on the pavement management program. Ending fund balance is projected to be $556 thousand, which is restricted for streets and transportation purposes only. This balance falls short of the 25% minimum fund balance requirement by $356 thousand. The General Fund has sufficient available fund balances to make up for this shortage.

49


FUND BUDGETING

Highway User Revenue Fund 2018 Actual Amount

Adopted Budget

2019 Amended Budget

Estimated Actual

2020 Budget Amount

% Change From From Amended Estimated

SOURCES Revenues: Intergovernmental Investment Earnings Miscellaneous Subtotal: Other Sources: Transfers In Transfers Out Subtotal: Beginning Fund Balance: Restricted for HURF Subtotal:

TOTAL SOURCES

$ 2,333,097 $ 2,377,880 $ 2,377,880 $ 3,463,200 $ 2,634,880 9,920 2,000 5,760 5,760 10,760 19,610 594 2,644,800 3,484,810 2,383,640 2,383,640 2,344,451

10.8% 72.2% 11.0%

-23.9% 396.0% -100.0% -24.1%

700,000 (65,740) 634,260

40.0% 3.7% 45.3%

40.0% 38.5% 40.2%

922,290 394,770 711,950 711,950 936,262 922,290 394,770 711,950 711,950 936,262 $ 2,413,427 $ 3,532,210 $ 3,532,210 $ 4,332,110 $ 4,201,350

29.5% 29.5% 18.9%

133.6% 133.6% -3.0%

$ 2,018,659 $ 3,387,480 $ 3,387,480 $ 3,409,820 $ 3,645,840 3,645,840 3,409,820 3,387,480 3,387,480 2,018,659

7.6% 7.6%

6.9% 6.9%

555,510 922,290 144,730 144,730 394,768 555,510 922,290 144,730 144,730 394,768 $ 2,413,427 $ 3,532,210 $ 3,532,210 $ 4,332,110 $ 4,201,350

283.8% 283.8% 18.9%

-39.8% -39.8% -3.0%

(867,286) (867,286)

500,000 (63,380) 436,620

500,000 (63,380) 436,620

500,000 (47,470) 452,530

USES Current Expenditures: Streets Subtotal: Ending Fund Balances: Restricted for HURF Subtotal:

TOTAL USES

50


FUND BUDGETING

What is the Grants and Restricted Sources Fund? Purpose: The Grants and Restricted Sources (GARS) Fund is a Special Revenue Fund that accounts for federal, state, and local operating grants and other operating revenues whose use is restricted for certain purposes.

R

evenues are budgeted to decline by 14.9%. Grants are one-time revenue sources that are not necessarily awarded in future years when grant programs are run their course and are completed. Funding availability is impacted by a number of factors, most notably tied to the policies and budgets of the State and federal governments. The decline in grant revenues is the most significant reason why expenditures are budgeted to decline by 31.4%.

GARS Fund

Services: $800

Enhance the Town’s Policing

Thousands

Sponsorships for Fiesta Sahuarita

$700 $600 $500

Support Activities of the Court

$400

Grant Programs and Activities

$200

$300

$100 $0

Ending Fund Balance

2018 Actual 381,561

2019 Estimate 223,640

2020 Budget 158,550

The GARS fund balance is budgeted to decrease $65 thousand. The Municipal Court and Police Department will purchase equipment and make facility improvements using resources previously accumulated for such purposes. The ending fund balance is projected to be $159 thousand, which is restricted for use by the Police Department and Municipal Court. These balances will be consumed over time as the Town identifies appropriate uses for them.

51


FUND BUDGETING

Grants and Restricted Sources Fund 2018 Actual Amount

Adopted Budget

2019 Amended Budget

Estimated Actual

2020 Budget Amount

% Change From From Amended Estimated

SOURCES Revenues: Intergovernmental Charges for Services Fines & Forfeitures Investment Earnings Miscellaneous Subtotal: Beginning Fund Balance: Restricted for Police Restricted for Courts Subtotal:

TOTAL SOURCES

$ 250,749 $ 599,700 $ 731,517 $ 691,570 $ 617,410 9,600 15,000 15,000 9,000 10,000 47,271 34,000 34,000 36,100 44,100 2,971 1,690 1,690 3,500 1,200 23,357 30,000 117,650 83,320 92,980 333,948 680,390 899,857 823,490 765,690

-15.6% -33.3% 29.7% -29.0% -21.0% -14.9%

-10.7% 11.1% 22.2% -65.7% 11.6% -7.0%

429,330 372,410 372,410 330,810 166,790 50,750 52,530 52,530 50,750 56,850 480,080 424,940 424,940 381,560 223,640 $ 814,028 $ 1,105,330 $ 1,324,797 $ 1,205,050 $ 989,330

-55.2% 8.2% -47.4% -25.3%

-49.6% 12.0% -41.4% -17.9%

$ 415,610 $ 960,710 $ 1,048,927 $ 857,080 $ 719,800 10,932 8,000 72,000 56,020 65,980 10,000 10,000 5,925 22,710 22,710 15,710 10,000 25,000 67,250 42,600 432,467 991,420 1,210,887 981,410 830,780

-31.4% -8.4% -56.0% -100.0% -31.4%

-16.0% 17.8% 0.0% -36.3% -100.0% -15.3%

330,811 52,880 52,880 166,790 120,600 50,750 61,030 61,030 56,850 37,950 381,561 113,910 113,910 223,640 158,550 $ 814,028 $ 1,105,330 $ 1,324,797 $ 1,205,050 $ 989,330

128.1% -37.8% 39.2% -25.3%

-27.7% -33.2% -29.1% -17.9%

USES Current Expenditures: Police Town Manager Economic Development Human Resources Parks and Recreation Municipal Court Streets Subtotal: Ending Fund Balances: Restricted for Police Restricted for Municipal Court Subtotal:

TOTAL USES

52


FUND BUDGETING

What is the Quail Creek Communities Facilities District Fund? Purpose: The Quail Creek Community Facilities District (QC CFD) Fund is a blended component unit of the Town, a Special Revenue Fund that accounts for the District’s acquisition, construction, and maintenance of major capital facilities within the District boundaries. District funds are restricted for District purposes only.

T

he QC CFD budgeted fund balance is unchanged from last year. The District levies a property tax to pay for debt service and operations. The District consumes its operational resources to pay for District administration, street and park maintenance costs. It requires contributions from the developer to pay the portion of debt service not sufficiently funded by the property tax levy.

QC CFD FUND Services:

$1

Maintain and Landscape District Streets

Maintain Portions of Quail Creek Veteran’s Municipal Park

Pay Debts

$0

-$1 Ending Fund Balance

2018 Actual -

53

2019 Estimate -

2020 Budget -


FUND BUDGETING

Quail Creek Communities Facilities District Fund 2018 Actual Amount

Adopted Budget

2019 Amended Budget

Estimated Actual

2020 Budget Amount

% Change From From Amended Estimated

SOURCES Revenues: Taxes Investment Earnings Miscellaneous Subtotal: Beginning Fund Balance: Restricted for QC CFD Subtotal: TOTAL SOURCES

$

$

522,300 $ 582,290 $ 582,290 $ 582,290 $ 709,690 1,421 50 50 1,500 500 176,916 425,980 425,980 413,970 302,220 700,637 1,008,320 1,008,320 997,760 1,012,410

21.9% 900.0% -29.1% 0.4%

21.9% -66.7% -27.0% 1.5% -

700,637 $ 1,008,320 $ 1,008,320 $ 997,760 $ 1,012,410

0.4%

1.5% -

800 18,030 38,000 56,830

0.0% 45.9% -7.7% 4.6%

0.0% 45.9% 24.1% 29.8% -

USES Current Expenditures: Finance Streets Parks and Recreation Subtotal:

$

673 $ 9,715 33,786 44,174

800 $ 12,360 41,180 54,340

800 $ 12,360 41,180 54,340

800 $ 12,360 30,620 43,780

Debt Service: Principal Interest Other Subtotal: Subtotals Combined:

365,000 286,763 4,700 656,463 700,637

685,000 266,080 4,500 955,580 1,012,410

2.2% -4.8% 0.0% 0.2% 0.4%

2.2% -4.8% 0.0% 0.2% 1.5% -

Ending Fund Balance: Restricted for QC CFD Subtotal: TOTAL USES

700,637 $ 1,008,320 $ 1,008,320 $ 997,760 $ 1,012,410

0.4%

1.5%

$

670,000 279,480 4,500 953,980 1,008,320

54

670,000 279,480 4,500 953,980 1,008,320

670,000 279,480 4,500 953,980 997,760


FUND BUDGETING

What is the Rancho Sahuarita Communities Facilities District Fund? Purpose: The Rancho Sahuarita Community Facilities District (RS CFD) Fund is a blended component unit of the Town, a Special Revenue Fund that accounts for the District’s acquisition and maintenance of major capital facilities within the District boundaries. District funds are restricted for District purposes only.

T

he RS CFD budgeted fund balance is unchanged from last year. The District levies a property tax to pay for debt service and operations. The District consumes its operational resources to pay for District administration and street maintenance costs. It requires contributions from the developer to pay the portion of debt service not sufficiently funded by the property tax levy.

Services: 

District Administration

Thousands

RSCFD FUND $4,500 $4,000 $3,500 $3,000

Streets Engineering

$2,500

Infrastructure Acquisition

$1,500

Pay Debts

$2,000

$1,000 $500 $0

Ending Fund Balance

2018 Actual 4,022,661

55

2019 Estimate -

2020 Budget -


FUND BUDGETING

Rancho Sahuarita Communities Facilities District Fund 2018 Actual Amount

Adopted Budget

2019 Amended Budget

Estimated Actual

2020 Budget Amount

% Change From From Amended Estimated

SOURCES Revenues: Taxes Investment Earnings Misc-Developer Contributions Subtotal:

$

Other Sources: Face Amount Debt Subtotal: Beginning Fund Balance: Restricted for Capital Acquisition Restricted for RS CFD Subtotal: TOTAL SOURCES

2,461 $ 57,620 $ 57,620 $ 11,962 20,130 20,130 11,760 344,320 344,320 26,183 422,070 422,070 5,780,000 5,780,000

-

-

4,035,060 4,035,060 4,035,060 4,035,060 $ 5,806,183 $ 4,457,130 $ 4,457,130 $

57,620 $ 45,000 302,660 405,280 -

76,370 370,690 447,060 -

32.5% -100.0% 7.7% 5.9% -

32.5% -100.0% 22.5% 10.3% -

4,026,000 (3,340) 4,022,660 4,427,940 $

447,060

-100.0% -100.0% -90.0%

-100.0% -100.0% -100.0% -89.9%

800 $ 18,360 750 19,910

800 18,850 1,520 21,170

0.0% 2.7% 102.7% 6.3%

0.0% 2.7% 102.7% 6.3%

USES Current Expenditures: Finance Streets Non-Departmental Subtotal: Debt Service: Principal Interest Other Debt Issuance Costs Subtotal:

$

673 $ 15,821 1,130 17,624

800 $ 18,360 750 19,910

800 $ 18,360 750 19,910

2,250 341,555 343,805

377,030 5,000 382,030

377,030 5,000 382,030

377,030 5,000 382,030

129,000 291,890 5,000 425,890

-22.6% 0.0% 11.5%

-22.6% 0.0% 11.5%

Capital Outlay: Infrastructure Subtotal: Subtotals Combined:

1,422,093 1,422,093 1,783,522

4,055,190 4,055,190 4,457,130

4,055,190 4,055,190 4,457,130

4,026,000 4,026,000 4,427,940

447,060

-100.0% -100.0% -90.0%

-100.0% -100.0% -89.9%

Ending Fund Balance: Restricted for Capital Acquisition Restricted for RS CFD Subtotal:

4,025,999 (3,338) 4,022,661

TOTAL USES

-

-

$ 5,806,183 $ 4,457,130 $ 4,457,130 $

56

4,427,940 $

447,060

-90.0%

--89.9%


FUND BUDGETING

What is the Capital Infrastructure Improvement Fund? Purpose: The Capital Infrastructure Improvement Fund (CIIF) is a Capital Projects Fund that accounts for the acquisition, construction, replacement, and major repairs of capital facilities and other assets.

T

he CIIF fund balance is budgeted to decrease $1.07 million. In alignment with the Capital Improvement Plan, the fund will use available resources that have been accumulated in the past to deliver capital projects to the community. A $3.0 million grant from the U.S Economic Development Administration and proceeds from a new debt issuance will pay for most of the SAMTEC project costs. Capital lease financing will be used to acquire Town vehicles. Transfers from other funds will cover a portion of debt service and capital project costs.

CIIF Fund

Construct and Acquire Assets and Infrastructure

Millions

$6.0

Services:

$5.0

$4.0

$3.0

Manage Projects

Pay Debts

$2.0

$1.0

$0.0 Ending Fund Balance

2018 Actual 5,070,511

2019 Estimate 2,181,460

2020 Budget 1,108,680

The ending fund balance is projected to be $1.11 million, which has been assigned for the construction and acquisition of assets and infrastructure in the future.

57


FUND BUDGETING

Capital Infrastructure 2018 Actual Amount

Adopted Budget

2019 Amended Budget

Estimated Actual

2020 Budget Amount

% Change From From Amended Estimated

SOURCES Revenues: Taxes Licenses and Permits Intergovernmental Investment Earnings (Losses) Miscellaneous Subtotal: Other Sources: Capital Leases Transfers In Transfers Out Proceeds on the Sale of Assets Face Amount of Debt Payments to Refunded Debt Escrow Subtotal: Beginning Fund Balance: Assigned to Interfund Advances Assigned for Debt Service Assigned for Capital Projects Subtotal:

TOTAL SOURCES

$ 3,196,588 $ 3,013,540 $ 3,013,540 $ 3,299,160 $ 3,500,940 14,400 9,600 7,695 4,094,840 4,094,840 140,090 3,203,550 45,554 37,460 37,460 70,000 25,040 126,541 249,800 249,800 249,840 31,400 3,390,778 7,395,640 7,395,640 3,768,690 6,760,930

16.2% -21.8% -33.2% -87.4% -8.6%

6.1% -100.0% 2186.8% -64.2% -87.4% 79.4% -

749,140 706,340 65,000 3,528,600 5,049,080

31.4% -40.3% -100.0% 20.4% -753.6%

31.4% 1159.1% -100.0% 0.0% -367.4% -

2,579,220 361,220 2,130,070 2,181,460 5,070,510 2,181,460 6,951,080 $ 13,991,470

-100.0% -100.0% 118.2% -44.6% 32.5%

-100.0% -100.0% 2.4% -57.0% 101.3% -

$ 1,278,257 $ 1,708,870 $ 1,708,870 $ 1,898,160 $ 2,118,540 305,829 472,910 472,910 346,090 548,600 1,900 5,000 5,000 5,000 5,000 84,298 125,000 1,670,284 2,186,780 2,186,780 2,249,250 2,797,140

24.0% 16.0% 0.0% 27.9%

11.6% 58.5% 0.0% 24.4% -

7,375,990 700,140 1,118,520 891,000 10,085,650 12,882,790

54.7% 133.4% -47.3% 145.5% 33.6% 32.3%

845.4% 133.4% 51.5% 27.0% 300.2% 170.1% -

2,579,222 361,220 2,130,069 825,000 825,000 2,181,460 1,108,680 5,070,511 825,000 825,000 2,181,460 1,108,680 $ 11,296,129 $ 10,563,320 $ 10,563,320 $ 6,951,080 $ 13,991,470

34.4% 34.4% 32.5%

-49.2% -49.2% 101.3%

612,416 1,284,236 1,800 4,213,000 (4,128,702) 1,982,750

570,000 1,182,770 (2,579,220) 54,000 (772,450)

570,000 1,182,770 (2,579,220) 54,000 (772,450)

2,579,222 2,579,220 2,579,220 231,220 361,220 361,220 3,112,159 999,690 999,690 5,922,601 3,940,130 3,940,130 $ 11,296,129 $ 10,563,320 $ 10,563,320 $

570,000 56,100 (2,579,220) 65,000 (1,888,120)

USES Debt Service: Principal Interest Other Debt Issuance Costs Subtotal: Capital Outlay: General Government Public Safety Highways and Streets Culture and Recreation Subtotal: Subtotals Combined: Ending Fund Balance: Assigned to Interfund Advances Assigned for Debt Service Assigned for Capital Projects Subtotal:

TOTAL USES

1,281,692 441,176 1,457,574 1,374,892 4,555,334 6,225,618

4,766,620 300,000 2,121,920 363,000 7,551,540 9,738,320

58

4,766,620 300,000 2,121,920 363,000 7,551,540 9,738,320

780,160 300,000 738,460 701,750 2,520,370 4,769,620


FUND BUDGETING

What is the Wastewater Fund? Purpose: The Wastewater Fund is an Enterprise Fund used to account for sewer service operations and the acquisition and construction of capital assets associated with this line of business.

T

he Wastewater Fund budgeted ending balance is expected to improve by $441 thousand. Operating revenues are increasing by 13.7% due to: (1) 7% user rate increases enacted last year and expected again mid-year 2020 and (2) including delinquent fees & charges in the budget. Non-operating revenues are budgeted to increase by 66.2% due to (1) increases in investment earnings stemming from the accumulation and appreciation of long-term storage (effluent recharge) credits and (2) increases in sewer connection fees stemming from the construction of the a new hospital in the sewer service area. Operating costs are increasing by 7.3% (see Wastewater Department section for more information on significant changes). Debt service and capital outlay expenditures are programmed in accordance with debt payment schedules and the Capital Improvement Plan, respectively. Debt service net revenue coverage ratio (including the rate stabilization fund) is expected to be 1.83, exceeding the 1.20 is the minimum required by the WIFA system revenues loan agreement.

Wastewater Fund Services: Utility Billing and Collections

Millions

$1.0 $0.5 $0.0 ($0.5)

Treat Sewage

Recharge Effluent

Pay Debts

($1.0) ($1.5) ($2.0) ($2.5) ($3.0) ($3.5) ($4.0) Ending Fund Balance

2018 Actual (3,846,908)

2019 Estimate 435,040

2020 Budget 876,300

The ending fund balance is projected to be $876 thousand. Of this amount, pursuant to debt agreements, $2.11 million and $750 thousand are restricted for debt service and rate stabilization, respectively. $1.83 million of ending balances are assigned to long-term storage credits, which are being held for sale but not expected to be liquidated during the year. The General Fund will be required to advance $3.81 million to cover the fund’s unassigned deficits. The longer term outlook for the fund is addressed in the 5 Year Plan section of the Budget.

59


FUND BUDGETING

Wastewater Fund 2018 Actual Amount

Adopted Budget

2019 Amended Budget

Estimated Actual

2020 Budget Amount

% Change From From Amended Estimated

SOURCES Operating Revenues: User Charges, Residential User Charges, Commercial Delinquent Fees & Charges Account Activation Fees Other Subtotal: Non-Operating Revenues: Investment Earnings Sewer Connection Fees Miscellaneous Subtotal: Subtotal: Other Sources: Transfers In Transfers Out Subtotal: Beginning Fund Balance: Restricted for Debt Service Restricted for Rate Stabilization Fund Assigned for Long-term Storage Credits Unassigned (Deficit) Subtotal:

TOTAL SOURCES

$ 3,199,201 $ 3,442,430 $ 3,442,430 $ 3,423,540 $ 3,719,980 213,147 215,230 215,230 251,830 271,120 65,595 187,350 168,620 13,647 12,000 12,000 12,040 12,230 1,355 3,492,945 3,669,660 3,669,660 3,874,760 4,171,950

8.1% 26.0% 1.9% 13.7%

8.7% 7.7% -10.0% 1.6% 7.7% -

197,993 309,134 27,728 534,855 4,027,800

226,400 403,500 60,000 689,900 4,359,560

226,400 403,500 60,000 689,900 4,359,560

123,210 210,860 21,260 355,330 4,230,090

327,550 747,920 70,950 1,146,420 5,318,370

44.7% 85.4% 18.3% 66.2% 22.0%

165.8% 254.7% 233.7% 222.6% 25.7% -

(3,390) (3,390)

4,691,970 (6,890) 4,685,080

4,691,970 (6,890) 4,685,080

4,691,970 (8,630) 4,683,340

(11,950) (11,950)

-100.0% 73.4% -100.3%

-100.0% 38.5% -100.3% -

2,108,048 2,108,050 2,108,050 2,108,050 2,108,050 750,000 750,000 750,000 750,000 750,000 1,101,043 1,347,000 1,347,000 1,339,240 1,482,570 (7,680,501) (8,535,400) (8,535,400) (8,044,200) (3,905,580) (3,721,410) (4,330,350) (4,330,350) (3,846,910) 435,040 $ 303,000 $ 4,714,290 $ 4,714,290 $ 5,066,520 $ 5,741,460

0.0% 0.0% 10.1% -54.2% -110.0% 21.8%

0.0% 0.0% 10.7% -51.4% -111.3% 13.3% -

$ 1,448,115 $ 1,592,670 $ 1,592,670 $ 1,581,850 $ 1,702,820 298,954 485,970 485,970 437,680 527,490 1,747,069 2,078,640 2,078,640 2,019,530 2,230,310

6.9% 8.5% 7.3%

7.6% 20.5% 10.4% -

USES Current Expenditures: Plant Operations Billing & Collections Subtotal: Debt Service: Principal Interest Subtotal:

1,592,880 785,628 2,378,508

1,652,600 778,770 2,431,370

1,652,600 778,770 2,431,370

1,652,240 726,270 2,378,510

1,713,820 664,700 2,378,520

3.7% -14.6% -2.2%

3.7% -8.5% 0.0% -

Capital Outlay: Plant, Conveyance and Equipment Subtotal: Subtotals Combined:

24,331 24,331 4,149,908

315,340 315,340 4,825,350

315,340 315,340 4,825,350

233,440 233,440 4,631,480

256,330 256,330 4,865,160

-18.7% -18.7% 0.8%

9.8% 9.8% 5.0% -

2,108,048 2,108,050 2,108,050 2,108,050 2,108,050 750,000 750,000 750,000 750,000 750,000 1,339,240 1,593,520 1,593,520 1,482,570 1,825,560 (8,044,196) (4,562,630) (4,562,630) (3,905,580) (3,807,310) (3,846,908) (111,060) (111,060) 435,040 876,300 $ 303,000 $ 4,714,290 $ 4,714,290 $ 5,066,520 $ 5,741,460

0.0% 0.0% 14.6% -16.6% -889.0% 21.8%

0.0% 0.0% 23.1% -2.5% 101.4% 13.3%

Ending Fund Balance: Restricted for Debt Service Restricted for Rate Stabilization Fund Assigned for Long-term Storage Credits Unassigned (Deficit) Subtotal:

TOTAL USES

60


HOW DO WE ACCOM

61


MPLISH OUR GOALS?

62


“A

new fiscal year gives us a moment to reflect on the things that work so well for our community, as well on those where we strive to break new ground. In keeping with our ideals, we have modified our Strategic Plan to span calendar years 2016-2019. This framework will guide our endeavors toward continual improvement in economic development, infrastructure, planning for our community’s future, organizational effectiveness, and quality of life for all Sahuaritans.” – L. Kelly Udall, Town Manager

63


M

ajor items and projects proposed for inclusion in the Town’s budget are tied closely to the Strategic Plan. The Strategic Plan focus areas are Economic Development, Infrastructure, Planning for our Community’s Future, Organizational Effectiveness, and Quality of Life. Throughout the Department Summaries and Performance Measures section you will find these focus areas referenced by use of the icons below. For an example of such use of icons throughout this section, please see the following page.

64


THE KEY TO OUR BUDGET P Continue to grow the Town’s economic base, bringing in jobs associated with retail, light manufacturing and quality commercial enterprises

Provide and maintain high-quality and cost-effective infrastructure

Promote planned growth that fosters high-quality and diverse development, facilitates sustainable infrastructure and assures quality services

Foster an organizational culture that embraces change, creativity, innovation and calculated risk to ensure proactive, consistent, efficient and accountable service to our community

Maintain a high quality of life that makes Sahuarita a community of choice for residents and business investment; encourage a unified community identity

65


PROCESS IS HERE IN DETAIL

66


DEPARTMENT SUMMARIES AN

Mayor and Council DEPARTMENT INFORMATION Yisel Suarez, Executive Assistant ysuarez@sahuaritaaz.gov 520-822-8816

MISSION STATEMENT:

The Mayor and Council set public policy and provide staff with direction to

meet community needs.

TOWN COUNCIL (0.0 FTE, $189,250) The Council establishes goals and objectives, adopts public policies, and approves the annual budget to meet the community’s needs. All powers of the Council are exercised by ordinance, resolution, order, or motion. The Town Council is comprised of seven elected officials. Council Members serve overlapping four-year terms with elections held in the Fall of even-numbered years, with a Mayor and Vice Mayor selected by the Council after each election. As the Town’s governing body, the Council establishes goals and objectives, adopts public policies, and approves the annual budget to meet the community’s needs. All powers of the Council are exercised by ordinance, resolution, order, or motion.

67


ND PERFORMANCE MEASURES

MAYOR AND COUNCIL COSTS BY CATEGORY $200,000 $180,000

$140,000

Capital

$120,000

Other

FY 2020 $ 0 $103,250

$100,000

Supplies

$ 8,250

$80,000

Services

$

$60,000

Personnel $ 77,250

$160,000

500

$40,000 $20,000 $0

FY 2018

$146,051

0%

FY 2019

FY 2020

$169,690

$189,250

FUNDING 0% 0% 0%

2020 COST CHANGES

0%

General Fund GARS QCCFD

Department Budget Has Changed by:

+12% INCREASES

RSCFD CIIF

State of the Town event (2019 in Town Clerk Dept): +$15,500

Other 100%

DECREASES No significant decreases.

STAFFING 2018

7 Elected

2019

7 Elected

2020

7 Elected

$ Budgeted Per Resident: $5.98 68


DEPARTMENT SUMMARIES AN

MAYOR AND CO

Goal #1

Goal #2

Goal #3

Goal #4

Goal #5

ECONOMIC DEVELOPMENT Continue to grow the Town’s economic base, bringing in jobs associated with retail, light manufacturing and quality commercial enterprises

INFRASTRUCTURE Provide and maintain high-quality and cost-effective infrastructure

PLANNING FOR OUR COMMUNITY’S FUTURE Promote planned growth that fosters high-quality and diverse development, facilitates sustainable infrastructure and assures quality services

ORGANIZATIONAL EFFECTIVENESS Promote planned growth that fosters high-quality and diverse development, facilitates sustainable infrastructure and assures quality services

QUALITY OF LIFE Maintain a high quality of life that makes Sahuarita a community of choice for residents and business investment; encourage a unified community identity

69


ND PERFORMANCE MEASURES

OUNCIL GOALS Expand the local economy through a comprehensive business and industry recruitment, retention and expansion program to generate revenues and provide job opportunities for our community Revise the Strategic Plan for economic development Promote tourism of our community and the Green Valley Region Provide and maintain public streets and rights-of-way Provide and maintain parks, trails and recreation facilities Maintain and operate wastewater plant and collection system to ensure system integrity Provide effective management of town-owned buildings Manage storm water drainage Complete work on major planning efforts to guide the Town’s future Facilitate development opportunities Plan and pursue future service delivery opportunities Deliver high-quality, business friendly services Build a financially resilient government Identify and seek opportunities to expand and advance the use of technology in the delivery of services Attract, engage, and retain highly-qualified employees to create an organization of excellence Continuous improvement Effective operation of town-owned infrastructure Assure that the Town continues to be a safe community Provide parks, facilities, programs and events that foster a healthy lifestyle and enhance the lives of residents. Incorporate art and culture into Town projects and events to promote the rich, culturally diverse history of Sahuarita

70


DEPARTMENT SUMMARIES AN

Town Manager GENERAL INFORMATION L. Kelly Udall, Town Manager kudall@sahuaritaaz.gov 520-822-8816

MISSION STATEMENT: The Town Manager directs and coordinates staff to implement Town Council policies and programs with the highest level of professionalism and customer service. As a division of the Town Manager’s Department, Economic Development seeks to attract and retain a diversity of firms to create and sustain high-wage jobs, generating wealth and revenues for the community.

TOWN MANAGER (4.0 FTE, $678,110) The Town Manager provides the professional leadership necessary to implement and administer the programs and policies established by the Mayor and Council. The Manager informs and advises the Council on matters of concern to the Town. The Manager studies, evaluates, and proposes alternative solutions for Council consideration, prepares and implements the annual financial plan, and coordinates the activities of all departments under his authority with the goal of providing high levels of comprehensive and effective services to the residents.

COMMUNICATIONS (2.0 FTE, $338,380) The division coordinates programs and policies focusing on the innovative use of social media, digital communication, and progressive tools to serve and engage the community. Activities include responding to media inquiries, administration of the Town website and the production and design of newsletters, presentations, surveys, publications, promotional items, press releases and videos.

DEPARTMENT HIGHLIGHTS   

TOWN AWARDS

Council Approved an economic development agreement with Northwest Hospital, LLC, a Delaware Limited Liability Company. The Town is commemorating it’s 25th Anniversary with wonderful festivities planned throughout the 2019 calendar year. Council Approved an agreement with Green Valley/Sahuarita Chamber of Commerce, in which the Chamber will support the Town’s efforts in advancing economic development and the vitality of local businesses. An IGA was approved between the Town and Pima County for approval of the transfer of the Anza Trail revised alignment through the Quail Crossing Boulevard Extension.

Completed Quail Crossing Extension Phase 1 and Council approved Quail Crossing Extension Phase 2 Design.

Town amended Human Service contracts to include additional wastewater funding assistance for Federal Employees on Furlough.

Advanced proposed plans for the Town District design concept and name branding.

SAMTEC project continues to advance with design development completed in Nov. 2018 and anticipated final project completion in Jan. 2020.

Approved La Posada Intersection Improvements.

Universal Public Procurement Certification Council - Agency Certification Award 2018

Government Finance Officers Association (GFOA) Distinguished Budget Award

Certificate of Achievement for Excellence in Financial Reporting Program (CAFR Program)

Duval Mine Road—National Asphalt Pavement Association for “2018 Quality in Construction Award

Duval Mine Road - APWA 2019 Project of the Year, Transportation, Less than $5M

2019 Award of Merit, John Garcia

Recognized 2018 Town of Sahuarita Employee Awards. Above and Beyond: Thomas Kibler and Jorge Rodriguez and Manager’s Choice in Excellence Awards: Dylan Parry

71


ND PERFORMANCE MEASURES

TOWN MANAGER COSTS BY CATEGORY $1,200,000

Other

FY 2020 $ 0 $ 38,220

Supplies

$ 63,450

Services

$157,230

$1,000,000

Capital

$800,000 $600,000 $400,000

Personnel $757,590 $200,000 $0

FY 2018

$773,975

0%

FY 2019

FY 2020

$576,820

$1,016,490

FUNDING 0% 0% 0%

2020 COST CHANGES

0%

Department Budget Has Changed by:

General Fund

+76%

GARS QCCFD

INCREASES

RSCFD

CIIF 100%

Communications Division (2019 in Town Clerk Dept): +$249,870

Other

DECREASES No significant decreases.

New staff (+1.0 FTE) and promotions: +$126,850 Town’s 25th Anniversary Program: +$28,000

STAFFING 2018

4.0 FTE

2019

4.0 FTE

2020

6.0 FTE

Strategic Plan Retreat: +$20,000

$ Budgeted Per Resident: $32.10 72


DEPARTMENT SUMMARIES AN TOWN MANAGER GOALS AND

Goal #1

Implement directives and goals to achieve results in the Strategic Plan Focus Areas identified by Mayor and Council to include, but not limited to: Economic Development, Infrastructure, Planning for Our Community's Future, Organizational Effectiveness, and Quality of Life.

Goal #2

Ensure the alignment and development of strategic plans in conjunction with Mayor and Council priorities while providing organizational leadership and management.

Goal #3

Provide effective and efficient constituent services

Goal #4

Provide responsible, fiscal management

COMMUNICATIONS GOALS AND

Goal #1

Enhance civic engagement through online presence, social media, and public participation

73


ND PERFORMANCE MEASURES ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

MEASURES Number of Strategic Plan objectives achieved in a year

83/107

86/107

107

3

1

NA

3

3

3

Number of procurement contracts approved by Council

49

27

30

Number of manager/employee meetings

6

2

2

Number of town-wide community events

19

28

30

Percentage of residents who believe that the Town of Sahuarita government acts in the best interests of the community (Biannual Citizen Survey)

53

NA

55

Percentage of residents rating the Town as a good or excellent place to live (Biannual Citizen Survey)

95

NA

95

92,000

92,000

104,000

Are all departments operating within their budget

Y

Y

Y

Town's fund balance is within financial policy

Y

Y

Y

Audit of town's finances is without findings

Y

Y

Y

Successful agreements associated with development adopted by council Number of Professional Development Programs (3 Employee Appreciation Programs, educational reimbursement, Employee Morale Committee)

Funding of community service programs (emergency housing and food, veterans court, WW utility assistance)

ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

D MEASURES Number of Twitter followers

2,088

2,200

2,500

Number of Facebook likes

2,104

2,500

2,700

Number of digital newsletter recipients

1,525

1,600

1,700

148,963

165,000

175,000

95

100

100

Number of visits to town website Number of media inquiries

74


DEPARTMENT SUMMARIES AN

Economic Development GENERAL INFORMATION Victor Gonzalez, Director vgonzalez@sahuaritaaz.gov 520-822-8817

MISSION STATEMENT:

The Economic Development Department will aid the growth of the town’s economic base, bringing in jobs associated with retail, light manufacturing and quality commercial enterprises.

ECONOMIC DEVELOPMENT (2.0 FTE, $595,520) The purpose of economic development is to attract and retain appropriate commercial and industrial development businesses, offering residents high-paying employment opportunities. Cultivating relationships with company representatives, landowners, real estate brokers, governmental agencies, and Mexico is critical to the mission for economic development. The department seeks to improve the economic wellbeing and quality of life of the community by building on local and regional assets, industry sector opportunities and addressing barriers to growth.

DEPARTMENT HIGHLIGHTS

Instituted a Business Visitation Program in partnership with the Green Valley Sahuarita Chamber of Commerce focus on gathering input, understanding needs and assisting local businesses.

A total of 6 local businesses have successfully completed the BizEDGE program for small business assistance. BizLAUNCH for Sahuarita Entrepreneurs was established.

Received $74,000 in grant funding from Freeport McMoRan for Economic Development programming.

New Retail/Commercial projects include; Brake Masters, Chipotle, Culver’s, Dairy Queen, Dutch Bro’s, Jersey Mikes, Kathey’s Sew and Vac, Starbucks and Brake Masters

SAMTEC Project design development and permitting has been completed. Project construction to be completed in January 2020

TOWN AWARDS 

75

International Economic Development Council Excellence in Economic Development Silver Award for SAMTEC-Business Retention& Expansion .


ND PERFORMANCE MEASURES ECONOMIC DEVELOPMENT COSTS BY CATEGORY $600,000

Other

FY 2020 $ 0 $ 72,800

Supplies

$ 5,500

Services

$289,480

$500,000

Capital

$400,000 $300,000 $200,000

Personnel $227,740 $100,000 $0

FY 2018

$0

FY 2019

FY 2020

$274,530

$595,520

FUNDING 0%

0%

0%

2020 COST CHANGES

0%

Department Budget Has Changed by:

11%

+117%

General Fund GARS

INCREASES

QCCFD RSCFD CIIF

Commercial broker fees (SAMTEC): +$175,000

Other

DECREASES No significant decreases.

89% Town Center District Program and Design: +$90,000 Grant-funded small business programs: +$50,000

STAFFING 2018

2.0 FTE

2019

2.0 FTE

2020

2.0 FTE

$ Budgeted Per Resident: $18.81 76


DEPARTMENT SUMMARIES AN

ECONOMIC DEVELOPMENT GOALS A

Goal #1

Build on Sahuarita's abundant assets and advantages

Goal #2

Expand Sahuarita's internal capacity to facilitate and accommodate economic development

Goal #3

Retain and grow existing economic drivers and employers

Goal #4

Strengthen present and future employment and business centers through investment

Goal #5

Grow and attract quality firms and jobs (domestic and global) in targeted sectors

77


ND PERFORMANCE MEASURES ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

AND MEASURES Number of area businesses assisted

87

100

120

Number of retail prospects

3

9

5

Number of major employers visited

10

25

25

Number of acres certified shovel-ready

0

5

5

Number of targeted sector prospects

10

10

10

Number of user visits to the BizHub

150

240

300

72,000

72,000

72000

45%

8%

8%

Number of visitors to Sahuarita attractions

Number of jobs added in Sahuarita

78


DEPARTMENT SUMMARIES AN

Department of Law GENERAL INFORMATION Daniel J. Hochuli, Esq., Town Attorney dhochuli@sahuaritaaz.gov 520-822-8832

MISSION STATEMENT: The mission of the Department of Law is to protect the Town, its resources, and its residents in civil and criminal matters.

CIVIL DIVISION (3.0 FTE, $494,430) The Civil Division of the Department of Law provides legal advice to the Town Council, Town Manager, Department Directors and other Town staff in order to ensure compliance with state and federal laws. This includes compliance with the Arizona open meeting laws, public records laws, and many other laws that are peculiar to municipalities. The Civil Division also prepares agreements with developers for provision of infrastructure, coordinates the acquisition of land for public uses, works with the Town Clerk to assure compliance with all election laws and regulations, and performs other legal tasks as required. The Town Attorney is required by state law to read, approve, and sign all contracts, intergovernmental agreements, resolutions, and ordinances prior to their submission to the Town Council, in order to assure that not only is the document in compliance with state law, but also within the authority of the Town.

CRIMINAL DIVISION (2.0 FTE, $206,240) The Criminal Division of the Department of Law is responsible for the prosecution of misdemeanor crimes that occur within the Town’s boundaries. It represents the State in all such cases, and in so doing safeguards the constitutional rights of defendants and the rights of victims and their families. Its mission is to ensure that justice is served and that a fair, thoughtful, and appropriate resolution is achieved in all matters.

DEPARTMENT HIGHLIGHTS 

The department continues to work cooperatively with Town staff,  developers and merchants to foster and promote economic development, by preparing development agreements that encourage economic expansion.

The Civil Division continues to work with the wastewater billing department to pursue collection of small claims court judgments, through the recording of liens, garnishments, and other legal measures as necessary.

The Civil Division finalized License Agreements for Right-of-Way Encroachment with both SICAN, Inc. and FICO CAP/Freeport McMoRan for installation of two 36” water delivery pipeline to be used for recharge of the Town’s water aquifer.

The Criminal Division continues to exhibit supreme customer service by maintaining improved contact with victims and citizens due to increased availability.

The Civil Division continually works with all Town departments to reduce liability and resolve disputes.

The Criminal Division has initiated the process to transition to a paperless office.

The Civil Division completed the acquisition of the real property necessary for the development of the SAMTEC project, including engagement of CBRE, Inc., as lease listing agent.

The Prosecutor continues to represent the Town on the Southern Arizona DUI Task Force, the Animal Cruelty Task Force of Southern Arizona, and the APAAC Misdemeanor Working Group.

The Civil Division completed a Development Agreement for development of the Sahuarita Medical Center, a Northwest Healthcare hospital.

The Prosecutor continues to visit schools within the Sahuarita Unified School District focusing on being a positive role model to students.

79


ND PERFORMANCE MEASURES

DEPARTMENT OF LAW COSTS BY CATEGORY $800,000 $700,000

$600,000

Capital

$500,000

Other

FY 2020 $ 0 $ 14,250

$400,000

Supplies

$ 17,200

$300,000

Services

$ 18,250

$200,000

Personnel $650,970

$100,000 $0

FY 2018

$657,677

0%

FY 2019

FY 2020

$701,180

$700,670

FUNDING 0%

0%

2020 COST CHANGES

0%

Department Budget Has Changed by:

General Fund

+0%

GARS QCCFD

INCREASES

RSCFD CIIF Other

No significant increases.

100%

DECREASES Public defender services (move to Municipal Court): -$20,000

STAFFING 2018

5.0 FTE

2019

5.0 FTE

2020

5.0 FTE

$ Budgeted Per Resident: $22.13 80


DEPARTMENT SUMMARIES AND

DEPARTMENT OF LAW GOALS AN

Goal #1

Assure that Town operations comply with all federal, state and local laws and regulations by timely response to requests for legal analysis, advice and answers to legal issues.

Goal #2

Provide excellent service to internal client departments.

Goal #3

Expeditiously review Council materials to meet agenda deadlines

Goal #4

Preserve and protect victims' rights during criminal case prosecution.

Goal #5

Fair and even-handed administration of justice to all defendants.

81


PERFORMANCE MEASURES ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

ND MEASURES Notices of Claim filed

6

7

0

Losses to Town as a result of litigation (in dollars)

0

0

0

Lawsuits filed against Town

0

3

0

Number of regulatory actions against Town by state or federal agencies

0

0

0

100%

100%

100%

Project delayed to such an extent that follow-up is required by departments regarding status of requests for work from the Department of Law

0%

0%

0%

Number of agenda extensions requested due to delays in legal review

0%

0%

0%

Number of victim cases filed requiring victim notification

345

342

345

100%

100%

100%

Number of cases filed

486

485

490

Number of cases resolved at first contact

337

340

345

Number of cases ending in plea agreements

215

220

225

Contracts approved by packet deadline

Percentage of victim notices timely sent.

82


DEPARTMENT SUMMARIES AN

Town Clerk GENERAL INFORMATION Lisa Cole, MMC, Town Clerk lcole@sahuaritaaz.gov 520-822-8802

MISSION STATEMENT: The mission of the Town Clerk’s Department is to uphold public trust and offer access to matters of public interest by maintaining public records, answering all media inquiries, cultivating awareness and engagement for Town programs, services and events, and providing efficient and responsive customer service to the community.

TOWN CLERK (4 FTE, $362,120) The department provides administrative support for legislative services, records and information management, regulatory licensing and election services. Duties include the preparation of agendas, meeting notices and minutes; maintenance of the Town Code; administration of the appointment process to boards and commissions; safeguarding the Town seal; maintenance and preservation of accurate Council records; oversight of the Records and Information Management Program; dissemination of public information; and processing of liquor, business and bingo licenses.

ELECTIONS (0.0 FTE, $0) The division administers all municipal and special district elections in accordance with legal requirements. Including the candidate nomination process; initiative, referendum and recall petitions; campaign finance; financial disclosure statements; and voter education and information.

DEPARTMENT HIGHLIGHTS

Administered 2018 election cycle in conformance with federal, state and local laws.

Imaged, indexed and filed in excess of 10, 000 pages of documents

Implemented a single annual renewal date for business licenses

Incorporated a licensing survey into the business licensing portal

Provided notary services to more than 750 residents

83


ND PERFORMANCE MEASURES

TOWN CLERK COSTS BY CATEGORY $700,000 $600,000 $500,000

Capital

$400,000

Other

FY 2020 $ 0 $ 12,660

Supplies

$ 11,450

Services

$ 50,090

$300,000 $200,000

Personnel $287,920

$100,000 $0

FY 2018

$449,064

0%

FY 2019

FY 2020

$652,980

$362,120

FUNDING 0%

2020 COST CHANGES

0% 0%

Department Budget Has Changed by:

-45%

General Fund GARS QCCFD

INCREASES

RSCFD CIIF

No significant increases.

Other 100%

DECREASES Communications Division (move to Town Mgr Dept): -$249,870 Elections (off-cycle): -$46,900 State of the Town event (move to Mayor & Council Dept): -$11,300

STAFFING 2018

5.0 FTE

2019

5.0 FTE

2020

4.0 FTE

$ Budgeted Per Resident: $11.44 84


DEPARTMENT SUMMARIES AN

TOWN CLERK GOALS AND ME

Goal #1

Provide courteous, efficient and responsive customer service to the community

Goal #2

Develop and enhance online self-service options

Goal #3

Enhance public access to electronic Town records

85


ND PERFORMANCE MEASURES ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

EASURES Percentage of customer survey ratings meeting or exceeding expectations

100%

100%

100%

Percentage of public records request not completed within 5 business days

31%

50%

30%

58

75

50

Percentage of business licenses issued within 7 business days of receipt

97%

98%

99%

Percentage of audio minutes posted to website within three business days after meeting

100%

100%

100%

Percentage of approved meeting minutes posted to the website within two business days after meeting

100%

100%

100%

Number of pages of public records available on the town website

6,270

9,000

12,000

Number of public records requests received

86


DEPARTMENT SUMMARIES AN

Finance Department GENERAL INFORMATION A.C. Marriotti, CPA, Finance Director amarriotti@sahuaritaaz.gov 520-822-8844

MISSION STATEMENT: The mission of the Finance Department is to protect the Town’s financial and technological resources, to provide quality information about the Town’s finances to residents and stakeholders, and to provide superior technological services to all departments.

FINANCE (5.0 FTE, $621,860) Finance provides a variety of financial services to the Council, Town staff, and residents. Services include accounting and financial reporting, budgeting, payroll, accounts payable, debt management, and special financial analyses.

RISK MANAGEMENT (0.0 FTE, $284,170) Provides outsourced claim management services over property and general liability incidents to the Arizona Municipal Risk Retention Pool.

TECHNOLOGY (4.0 FTE, $990,720) Technology provides advising, service and support for all departments of the Town; responsibilities include the network infrastructure, security, administration, attached devices and software in addition to technical training, contract negotiation, project management, maintenance and support.

DEPARTMENT HIGHLIGHTS

2019 Accomplishments

2020 Goals

Received awards from the GFOA for the Town’s Budget and Comprehensive Annual Financial Report.

Continue to issue high quality financial reports for submittal to the GFOA Budget and CAFR award programs

Continued to expand and implement collection efforts on delinquent wastewater customer accounts.

Expand the utilization of the financial ERP’s capabilities.

Validate/Revise grant procedures to ensure federal compliance requirements are met.

Implement a training program for finance staff to improve productivity and efficiencies.

Deploy new security cameras at Town facilities.

Provision public Wi-Fi at the Lake Park.

Implement cyber security program and training.

Updated travel and training policies, procedures, and forms.

Completed Strategic Technology Plan.

Deployed over 40 new workstations to the domain.

Provisioned new electronic communication security measures and equipment for Public Safety personnel.

Created essential and redundant fiber links to municipal facilities .

87


ND PERFORMANCE MEASURES

FINANCE DEPARTMENT COSTS BY CATEGORY $2,500,000

Other

FY 2020 $350,000 $339,240

Supplies

$ 27,280

Services

$333,780

$2,000,000

Capital $1,500,000

$1,000,000

Personnel $846,450

$500,000

$0

FY 2018

$1,839,974

FY 2019

$2,059,170

FUNDING

FY 2020

$1,896,750

2020 COST CHANGES

0%

Department Budget Has Changed by:

18%

-8%

General Fund GARS

INCREASES

QCCFD RSCFD

IT Projects: Infrastructure and Workstation Replacements: +$225,000

CIIF Wastewater 82%

DECREASES Sewer Billing/Collections Div. (move to Wastewater Dept): -$485,970

IT Services and Equipment: +$47,850

STAFFING 2018

11.0 FTE

2019

11.0 FTE

2020

9.0 FTE

$ Budgeted Per Resident: $59.90 88


DEPARTMENT SUMMARIES AN

FINANCE GOALS AND MEA

Goal #1

Protect the Town's financial resources through compliance with laws, policies, and procedures

Goal #2

Protect the Town's financial resources by minimizing risk exposure to the Town

Goal #3

Maintain healthy reserves

Goal #4

Provide quality information to all stakeholders

Goal #5

Perform work efficiently

Goal #6

Enhance technology customer satisfaction by meeting or exceeding established service levels

Goal #7

Ensure the Town's technology assets are maintained, reliable, and secure

89


ND PERFORMANCE MEASURES ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

ASURES Number of audit findings, reportable conditions, and/or violation notices related to compliance

0

0

0

Average number of days after month-end bank reconciliations are completed

18

15

≤20

Number of general liability or property claims filed

16

12

<12

$36,650

$22,500

<$25,000

1.09

1.05

≥0.86

0

0

0

99%

99%

100%

2

2

2

Ratio of Finance Division cost to budgeted Town-wide operational costs

2.4%

2.4%

<2.5%

Ratio of Technology Division cost to budgeted Town-wide operational costs

3.4%

3.0%

<4.0%

Number of service tickets submitted

1,300

1,400

<1,300

Percent of service requests completed within defined timeframes

88%

90%

≥85%

Percent of surveys indicating customer was satisfied with support provided

95%

96%

≥90%

Percent of time network is available for services (based on 24/7 access)

97%

97%

≥99%

0

0

0

Value of claim losses

Ratio of spendable General Fund ending fund balances to General Fund expenditures (healthy ≥ 0.25)

Accuracy of the Comprehensive Annual Financial Report. Number of auditor identified adjustments Percent of financial reports that are issued timely, within defined timeframes Number of awards received for high quality financial reporting

Number of audit findings, reportable conditions, and/or violation notices

90


DEPARTMENT SUMMARIES AN

Human Resources GENERAL INFORMATION Michelle Malott, Human Resources Director mmalott@sahuaritaaz.gov 520-822-8812

MISSION STATEMENT:

The mission of the Human Resources Department is to work collaboratively with all Town departments to recruit, develop and retain a high-performing workforce promoting a healthy, safe and productive work environment and providing quality services to the public.

HUMAN RESOURCES (3.0 FTE, $437,330) The purpose of the Human Resources Department is to provide a variety of personnel services for the Town staff and residents. Services include attaining and retaining qualified staff, offering competitive wages and benefits, and fostering employee engagement.

DEPARTMENT HIGHLIGHTS

Revised the Town’s Personnel Policy Manual to reflect changes to the merit salary increases policy

The Employee Wellness Committee provided lunch and learn trainings for employees on topics such as how to invest in your future, emotional intelligence, and how to handle difficult people and situations

Each month employees are provided free monthly webinars on topics such as technology and keeping your kids safe, creating a personal development plan, how to bounce back from stressful situations, how to ask for what you need , and how to eat your way to wellness

The Safety Committee sent out monthly safety awareness emails to employees to remind them of ways to be safe at work and home. The emails were on topics such as southern Arizona critters, stepstool and stepladder safety, monsoon awareness, office ergonomics, and preventing slips, trips, and falls

Continue to research, plan and coordinate the testing policies and processes for sworn testing for all new sworn positions, promotions and special assignments

HR represents the town with the Pima Association of Government Travel Reduction Program Regional Task Force; earned the Bronze Award in 2018 for the TRP Recognition Program for the Travel Reduction Program Survey

The Safety Committee continues to have monthly meetings to discuss employee injuries and investigate incidents as needed to ensure that safety is a top priority for all employees

91


ND PERFORMANCE MEASURES

HUMAN RESOURCES COSTS BY CATEGORY $500,000

Other

FY 2020 $ 0 $ 14,180

Supplies

$ 19,650

Services

$ 92,670

$400,000

Capital $300,000

$200,000

Personnel $310,830

$100,000

$0

FY 2018

$219,712

0% 0%

FY 2019

FY 2020

$373,730

$437,330

FUNDING 2% 0%

2020 COST CHANGES

0%

Department Budget Has Changed by:

+17%

General Fund GARS

INCREASES

QCCFD

DECREASES

RSCFD CIIF

Insurance and benefits broker: Evaluation software purchase: +$65,000 -$30,000

Other 98%

Employee Resource Network: +$10,000 Grant-funded wellness program: +$10,000

STAFFING 2018

2.0 FTE

2019

3.0 FTE

2020

3.0 FTE

$ Budgeted Per Resident: $13.81 92


DEPARTMENT SUMMARIES AN

HUMAN RESOURCES GOALS AND

Goal #1

Annually evaluate and update total compensation packet to maintain competitive wages and benefits to recruit and retain quality professional staff

Goal #2

Monitor that staffing levels are appropriate to provide internal and external customers with excellent service

Goal #3

Promote safe workplace practices by providing education and training to ensure the health and welfare of employees and the public

Goal #4

Evaluate methods for fostering employee engagement and an effective evaluation system

93


ND PERFORMANCE MEASURES ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

D MEASURES Average pay for performance increase

3.25%

3.44%

3.6%

Average years of service

8.5

7

7

Average number of all employees on the payroll during the reporting period (includes Elected Officials)

144

152

160

Number of full and part-time positions that required external recruitment during the reporting period

36

35

15

Ratio of town staff to Sahuarita population (1:1000)

4.8

5.1

5.4

Total number of OSHA Recordable Accidents / Injuries for all Town employees

8

12

5

Total number of injury cases with days away from work

2

2

1

Total number of injury cases with restrictions or job transfer

4

3

2

Longest number of days with no injuries

110

60

150

Percentage of employee performance reviews completed on schedule

41%

75%

90%

Percentage of employees who left employment during the reporting period

17%

12%

7%

0

0

0

Number of employee formal grievances filed during the reporting period

94


DEPARTMENT SUMMARIES AN

Planning and Building GENERAL INFORMATION Sarah S. More, FAICP, Planning and Building Director smore@sahuaritaaz.gov 520-822-8853

MISSION STATEMENT: The mission of the Planning and Building Department is to ensure the safety of the public through building and fire code education, professional assistance, and enforcement; and plan for Sahuarita’s future physical, environmental, economic, and cultural needs, and manage development in the community.

PLANNING AND ZONING (4.6 FTE, $659,430) The Planning and Zoning Division reviews all building plans, business licenses, development plans and subdivision plats for zoning compliance. We prepare and revise the General Plan and the Zoning Code and review proposals for such amendments as well as rezonings, conditional uses and variances.

BUILDING SAFETY (9.4 FTE, $1,009,050) The Building Safety Division reviews building plans for permitting, issues permits and inspects construction of new development. We assist the public and applicants in preparing submittals and answer questions about code compliance. We perform annual fire inspections of commercial developments and assure subdivisions meet fire codes.

DEPARTMENT HIGHLIGHTS 2019 Accomplishments 

2020 Goals

A good track record of on-time reviews and service. 70% of Com-  mercial building plan reviews were completed in 10 business days, with 99% completed in 20 business days.  80% Single family resident permits and inspections completed by next business day, 100% in 5 business days  Major Projects: The Crossing at Sahuarita, FICO Cold Storage, 6 Tenant Improvements and 6 new construction projects. Processed: 3 Specific Plan Amendment, 12 Development Plans, 12 Tentative and Final Plats, 2 Conditional Use Permits, 1 Wireless Communication Facility, and 2 zoning code amendments. Continued implementation of technology goal for new permitting software, online submittals, electronic plan review, and GIS, in order to enhance customer service.

Consistently meet or exceed processing times for plan reviews and inspections. Continue to evaluate/refine zoning codes for opportunities to modernize and streamline. Continue implementation efforts for new technology, particularly for permitting tracking software, online submittals, electronic plan review, and GIS. Ensure that our technology enables the best possible customer service.

Town Center Overlay Zone.

Continue to support Census 2020, Affordable Housing Work Group, Town Center District planning and Sonoran Corridor projects.

Facilitate SAMTEC and Northwest Hospital project completion.

Partnered with regional jurisdictions and local stakeholders to evaluate the 2018 International building codes; presentation to Mayor and Council for adoption in 4th quarter FY19.

95


ND PERFORMANCE MEASURES

PLANNING AND BUILDING COSTS BY CATEGORY $1,800,000 $1,600,000

Other

FY 2020 $ 0 $ 19,680

$800,000

Supplies

$

$600,000

Services

$ 193,250

$400,000

Personnel $1,432,080

$1,400,000

Capital

$1,200,000 $1,000,000

23,470

$200,000 $0

FY 2018

$1,358,317

FY 2019

FY 2020

$1,449,070

$1,668,480

FUNDING 0%

0%

2020 COST CHANGES

0%

Department Budget Has Changed by:

+15%

General Fund GARS QCCFD

INCREASES

RSCFD

DECREASES

CIIF Outsourced plan review: +$95,000

Other 100%

GIS software purchase: -$23,890

New staff (+1.0 FTE) and promotion: +$60,930

STAFFING 2018

12.0 FTE

2019

13.0 FTE

2020

14.0 FTE

Overtime: +$10,800

Credit card fees: +$10,000

$ Budgeted Per Resident: $52.69 96


DEPARTMENT SUMMARIES AN

PLANNING AND ZONING GOALS AN

Goal #1

Effective and efficient development review

Goal #2

Streamlining and modernization of the zoning code

Goal #3

Maintenance and updating as necessary of the General Plan

Goal #4

Provide excellent customer service

BUILDING SAFETY GOALS AND

Goal #1

Complete 100% of inspection stops the next day or when requested

Goal #2

Complete single family residence (from a model plan) plan reviews within 5 business days of a complete submittal

Goal #3

Complete commercial plan reviews within 10 business days of a complete submittal

97


ND PERFORMANCE MEASURES ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

ND MEASURES Number of Development Plans reviewed (in process) during the reporting period

7

12

7

Number of Plats reviewed (in process) during the reporting period

9

12

6

100%

95%

100%

Number of Specific Plan amendments processed

5

2

2

Number of zoning code amendments initiated

3

1

0

Number of zoning code amendments adopted

3

1

2

Number of major general plan amendments processed

0

1

1

Percentage of positive comment cards received

100%

100%

100%

Percent of zoning complaints investigated within 3 5 business days of the complaint

80%

90%

90%

Percent of reviews completed within target goal (4 weeks)

ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

MEASURES Total number of building inspection stops

4999

5050

5100

Percentage of building inspection stops completed on time or when requested

100%

100%

100%

370

300

310

1

1

1

100%

100%

100%

Total number of permits issued - Commercial

21

34

25

Average time for commercial plan reviews (in business days)

8

10

10

71%

70%

80%

Total number of permits issued - Residential Average time for single family residence (from a model plan) plan review (in business days) Percentage of single family residence (from a model plan) plan reviews completed within 5 business days of a complete submittal

Percentage of commercial plan reviews completed within 10 business days of a complete submittal

98


DEPARTMENT SUMMARIES AN

Parks and Recreation GENERAL INFORMATION Nanette Smejkal, Parks and Recreation Director nsmejkal@sahuaritaaz.gov 520-822-8894

Mission Statement: The Parks and Recreation Department provides parks, natural areas, facilities, programs, and services that preserve and enhance quality of life for the Sahuarita community.

Administration & Events (4.8 FTE, $618,080) Provides leadership, support, planning and guidance to deliver high quality parks, recreation and community services and park facilities. Produces Town special events and coordinates interdepartmental review of special event permit applications from the public. Provides staff liaisons to the Parks and Recreation Commission and Sahuarita Teen Advisory Council. Coordinates event and program volunteers.

Recreation (7.6 FTE, $415,260) Operates Anamax Recreation Center and provides a variety of classes and programs for children and adults. Coordinates sports field and picnic ramada reservations and issues permits. Works with school districts and non-government organizations for activity delivery through shared-use of facilities.

Parks & Facilities (6.0 FTE, $1,255,800) Maintains and operates five Town parks and two shared-use “school parks.” Oversees new construction and park improvements, and initiates sustainable and efficient maintenance practices. Coordinates park volunteers.

DEPARTMENT HIGHLIGHTS 

Enhanced parks: resurfaced/striped basketball court and added pickle ball lines (North Santa Cruz); installed LED lights, replaced shade over dugouts/batting cage, resurfaced/striped basketball court renovated dog park, installed winter turf at dog park, renovated volleyball court (Anamax); replaced two ramada roofs, resurfaced/striped basketball courts and added pickle ball lines (Parque los Arroyos); repaired lake wall, installed more safety railing, added electrical outlet (Sahuarita Lake); installed safety barrier net, installed winter turf at dog park (Quail Creek)

Implemented new programs: Kids Cooking, Track & Field Day, Daddy/Daughter Dance, Park & Play dates, Beach Volleyball dates; added quarterly concerts at Town Hall; provided enhanced events for Town’s 25th Anniversary - Fiesta Sahuarita water park and foam pit, Spring Fest 25 silver eggs/gift cards, Arbor Day planted 25 trees, Volunteer Appreciation 1994 Blast from the Past, Silver Triathlon

Updated directional signs along roadways guiding motorists to parks

Amended the Intergovernmental Agreement with Sahuarita Uni fied School District for Anza Trail School Park; provided $26K to augment sports field maintenance; installed automated irriga tion controller; initiated irrigation system renovation

Installed metal storage shed in the new maintenance yard at Anamax Park

Contracted with Southern Arizona Arts and Cultural Alliance to provide two festivals and public art commissions in parks during calendar year 2019

Applied slurry seal and striped parking spaces at all Town-owned parks Coordinated with SUSD on the construction of sports fields and with Town’s contractor on the installation of sports lighting at Wrightson Ridge K-8 School

Updated the Parks and Recreation Area Design & Development Standards Manual

Remodeled the Parks and Recreation Department administrative area; added office for Recreation Manager; enhanced organizational effectiveness

Installed ADA compliant reception counter and improved storage at Anamax Recreation Center

99


ND PERFORMANCE MEASURES

PARKS AND RECREATION COSTS BY CATEGORY $2,500,000

Other

FY 2020 $ 62,870 $ 201,550

Supplies

$ 257,650

Services

$ 565,560

$2,000,000

Capital $1,500,000

$1,000,000

Personnel $1,201,510

$500,000

$0

FY 2018

$1,819,692

FY 2019

$2,145,490

FUNDING 0%

FY 2020

$2,289,140

2020 COST CHANGES

2% 1%

0%

Department Budget Has Changed by:

+7%

General Fund

INCREASES

GARS QCCFD RSCFD

New staff (+1.0 FTE): +$74,070

CIIF

DECREASES Facility maintenance services: -$73,110

Other Facility maintenance supplies and equipment: +$49,840

97%

Arts program: +$39,100

STAFFING 2018

16.3 FTE

2019

17.4 FTE

2020

18.4 FTE

Mini Skid Steer and Trencher: +$37,870

$ Budgeted Per Resident: $72.29 100


DEPARTMENT SUMMARIES AN

PARKS AND RECREATION GOALS AN

Goal #1

Effective provision of recreation programs

Goal #2

Ease of customer interface and convenience

Goal #3

Maintain and enhance parks and recreation facilities

Goal #4

Provide excellent and engaging services

Goal #5

Understand and meet public need for reserved areas

Goal #6

Optimize use of schools and other quasi-public facilities for Town programs

101


ND PERFORMANCE MEASURES ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

ND MEASURES Number of recreation class/program registered participants

1,472

1,325

1,625

Number of participants at Sahuarita Teen Advisory Council activities

170

270

220

Number of program sessions offered

181

76

150

Percentage of program sessions meeting enrollment minimums

72%

59%

80%

Number of drop in recreation participants (i.e. aquatics, open gym, fitness)

9,409

9,320

12,750

Number of member accounts in CivicRec

1,517

2,895

3,000

Percentage of registration/reservation transactions occurring online

23%

28%

35%

Number of webpage views

21,032

29,880

30,000

Number of dog licenses issued

1,781

1,800

2,000

20

35

20

3,438

4,000

4,200

16

10

10

107/81

114/88

114/88

9

3

5

Percentage of class/program surveys rating good or better (3 or higher 1 - 5 scale)

100%

99%

100%

Attendance at town-produced special events

42,878

43,937

50,000

Number of volunteer hours in support of parks and recreation

3,949

3,600

4,500

Number of permits issued - sports fields

67

94

100

Number of permits issued - picnic ramadas

141

123

150

Number of permits issued - special events

29

26

30

Number of permits issued - Anamax Recreation Center meeting rooms

22

49

50

Number of hours reserved for Town use - pools

113

115

90

Number of hours reserved for Town use - indoor gyms/rooms

272

225

360

Number of park and recreation facility improvement projects completed Labor hours invested in maintenance tasks: preventative, routine, complaint, repair Number of abated vandalism (including graffiti) incidents in parks Number of total park acres and developed park acres operated by town Number of patron-initiated enhancements implemented

102


DEPARTMENT SUMMARIES AN

Public Works GENERAL INFORMATION Beth Abramovitz, Interim Public Works Director/Town Engineer babramovitz@sahuaritaaz.gov 520-822-7100

MISSION STATEMENT: The mission of the Public Works Department is to provide and maintain high-quality and cost -effective infrastructure, including the transportation network, wastewater system, drainage ways and public facilities for the Sahuarita Community.

ADMINISTRATION AND ENGINEERING (4.2 FTE, $594,580) The engineering division manages public works projects within the Town’s Capital Improvement Plan (CIP), conducts reviews of public infrastructure within development projects, and manages the permitting of the floodplain, public Right-of-Way, and portions of development project construction. These efforts promote planned growth that fosters high quality and diverse development, facilitates sustainable infrastructure and assures quality service. The end goal of delivering public projects and coordination with private development is to provide and maintain high quality and cost-effective infrastructure including drainage ways, sewer systems, roadways, and traffic operation systems. The engineering division also participates in townwide and regional planning efforts to guide the Town’s future and facilitate development opportunities. These efforts include coordination with regional stakeholders and agencies, including local utility providers, local property owners/ developers, other Town departments, state and federal agencies.

FACILITIES (2.0 FTE, $592,090) The Public Works Department is responsible for effective management of Town owned buildings, including the up-keep and maintenance of the Town Hall Complex. Staff attends to minor remodeling projects, repairs, painting, maintaining building equipment, and daily maintenance of the buildings. Facilities Staff also provide high-quality, business-and resident-friendly services and hospitality functions setting up rooms for meetings and special events. The availability of well-maintained public facilities, such as the Town Hall Complex, encourages a unified community identity and promotes a high quality of life that makes Sahuarita a community of choice for residents and business investment.

DEPARTMENT HIGHLIGHTS 

The Duval Mine Road Improvements project received multiple awards this year including the American Public Works Association (APWA) award for Project of the Year in the Transportation Less Than $5 Million category as well as the Quality in Construction Award from the National Asphalt Pavement Association.

Received a grant from the Tohono O’odham Nation for the replacement of outdated traffic signal equipment at the intersection of Pima Mine Road and Rancho Sahuarita Boulevard.

Completed the construction of the first phase of the Quail Crossing Boulevard Extension including approximately 0.8 miles of two lane road and drainage channel from Nogales Hwy towards the Santa Cruz River.

Collaborated with ADOT and regional jurisdictions on the alternatives analysis phase of the Sonoran Corridor.

Updated and catalogued the pavement ratings for all local roads in the Town.

Worked with the private contractors of the JPAR/FICO water line installation to identify Value Engineering alternatives which allowed the contractor to replace the existing outdated loop detection at the traffic signal with a video detection system.

103


ND PERFORMANCE MEASURES

PUBLIC WORKS COSTS BY CATEGORY $1,400,000 $1,200,000

Other

FY 2020 $ 0 $ 12,780

Supplies

$ 52,640

Services

$552,150

Capital

$1,000,000 $800,000 $600,000 $400,000

Personnel $569,100

$200,000 $0

FY 2018

$1,095,525

FY 2019

$1,118,270

FUNDING 0%

0%

0%

FY 2020

$1,186,670

2020 COST CHANGES

0%

Department Budget Has Changed by:

+6%

General Fund GARS

INCREASES

QCCFD RSCFD CIIF

New staff (+1.0 FTE): +$66,670

Other

DECREASES Reduced staffing allocations (-0.8 FTE): -$48,380

100% Facilities repair and maintenance: +$22,080 Engineering services-water planning /geotechnical: +$20,000

STAFFING 2018

4.5 FTE

2019

6.0 FTE

2020

6.2 FTE

$ Budgeted Per Resident: $37.47 104


DEPARTMENT SUMMARIES AN

PUBLIC WORKS GOALS AND M

Work with development review applications toward positive outcomes, assuring open communication and completing plan review promptly

Goal #1

Goal #2

Provide effective management of town-owned buildings

105


ND PERFORMANCE MEASURES ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

MEASURES Number of private improvement agreement permits issued

60

35

26

100%

100%

100%

Number of Development Plans/ Plats/ Landscape Plans reviewed

28

20

20

Number of right of way use permits issued

73

75

75

Number of improvement plans reviewed

37

20

20

Percentage of Annual Inspections Passed

100%

100%

100%

-13%

+3%

-3%

Development plans reviewed â&#x20AC;&#x201C; percentage completed 2 weeks (4 weeks is maximum allowed)

Percent change in energy costs since 2015 (1st full year after retro-commissioning) Note: 2018 temperatures higher than usual for a longer period of time

106


DEPARTMENT SUMMARIES AN

Police Department GENERAL INFORMATION MISSION STATEMENT: Making Sahuarita a Safe Place to Live, Work, and Play. POLICE DEPARTMENT (60.0 FTE, $8,724,950) The Sahuarita Police Department is comprised of two divisions. Each division has separate bureaus and each bureau has a number of assigned employees. These bureaus are sometimes separated or categorized in to teams, squads, or sections. The Field Services Division consists of the Patrol Bureau and a Traffic and SRO Bureau. The patrol bureau has six squads assigned to different shifts. Each squad has a sergeant and a number of officers. Patrol provides 24/7 response to crimes in progress and other policing incidents needing to be addressed by uniformed officers. The Traffic and SRO Bureau consists of Motorcycle/Traffic Enforcement Officers and School Resource Officers (SROs). Traffic Officers are assigned to patrol teams, but have the primary duties of enforcing traffic laws and investigating traffic collisions. SROs work with the Town’s two public high schools. SROs address policing issues and youth educational opportunities within the Sahuarita Unified School District. The Special Services Division consists of the Investigations Bureau, Office of Professional Standards Bureau, and the Records Bureau. The Investigations Bureau is responsible for conducting investigations outside the regular capabilities of patrol officers. This bureau includes the Property & Evidence Section that has Crime Scene Specialists (CSS). CSS are responsible for the care and custody of all evidence and property taken in by the police department and crime scene processing. The Office of Professional Standards (OPS) manages training for all employees, maintains officer training records. Additionally, the OPS conducts personnel investigations associated with citizen complaints. The Records Bureau manages and retains all police reports, assures compliance with state and federal laws associated with police reports and reporting practices, and handles public requests at the police department’s front counter and requests by phone.

DEPARTMENT HIGHLIGHTS  The SPD Continues improving its technological abilities both internally and externally. We have full implementation of Body Worn Camera’s (BWC’s) and are using these for investigations and internal training. We have created several community outreach videos via social media to educate the public on Holiday DUI enforcements, safe vehicle operations and other videos that demonstrate training and department activities. This has allowed us to continue improving our communication with our community.

room that will allow us to host regional training and provide a space for other Town departments to utilize as well.  The department continued collaborating with both high schools to provide quality School Resource Officer (SRO) programs. Our SRO’s have provided training to both school staff and students in the areas of drug prevention, anti-DUI, school safety and other areas. They also work closely with the school leadership to provide a quality, safe learning environment.

 The SPD Completed over 2,000 hrs. of advanced officer training that included advanced investigations, defensive tactics, firearms, leadership, emergency management, and in other areas.

 Our Animal Control/ Community Services Officer Program is in its second year and has proven to be very beneficial to our community. The ACO / CSO Officer has provided both educational activities and enforcement action when needed. He participates in community The SPD continues to advance our UAV/ Drone program with the addition of a FLIR camera that allows us to view heat signatures and educational events and assist in the Patrol bureau as well. This has allowed the department to improve animal control services provided track victims, lost persons or suspects in low light situations. We to our community as well as assist in other non-emergency calls for have added additional certified pilots to assist in providing timely service. services for crime scene mapping, accident reconstruction, and at risk missing person searches.  The SPD fully implemented a Body Worn Camera (BWC) program in The SPD will be completing a building remodel that will include additional interview rooms, new detective work space and a training

the patrol bureau. Patrol officers now “wear” and utilize a BWC while on patrol and are able to video and audibly record investigations and enforcement contacts with the public

107


ND PERFORMANCE MEASURES

POLICE DEPARTMENT COSTS BY CATEGORY $10,000,000

$9,000,000

$7,000,000

Capital

$6,000,000

Other

FY 2020 $ 754,350 $ 114,500

$5,000,000

Supplies

$ 416,100

$4,000,000

Services

$ 853,260

$8,000,000

$3,000,000

Personnel $6,586,740

$2,000,000 $1,000,000

$0

FY 2018

$7,482,395

0%

FY 2019

$8,182,640

FUNDING 0%

FY 2020

$8,724,950

2020 COST CHANGES Department Budget Has Changed by:

8%

+7%

General Fund

8%

GARS

INCREASES

QCCFD RSCFD CIIF

New and replacement vehicles Building modifications: (includes PD admin): -$221,000 +$400,140

Other 84%

STAFFING 2018

55.0 FTE

2019

58.0 FTE

2020

60.0 FTE

DECREASES

New staff (+2.0 FTE): +$189,500

Grant-funded equipment/ supplies: -$111,000

County incarceration costs: +$105,000

Animal control program: -$18,420

Overtime: +$44,100

$ Budgeted Per Resident: $275.52 108


DEPARTMENT SUMMARIES AN

POLICE DEPARTMENT GOALS AND

Goal #1

Implement public access/subscribership to NIXLE (social media) to assist with Community Policing, Emergency Management, and clear and timely communication with the public

Goal #2

Having established the School Resource Officer (SRO) program, continue to develop and enhance the SRO Program

Goal #3

Continue DUI and Traffic education and enforcement through General Fund and Grant funded opportunities

Goal #4

Utilize SPD Training plan along with coaching, training, and mentoring (CTM) to further career development and succession planning

Goal #5

Monitor and continue to grow the Animal Control/Community Services Officer Program to include public education

Goal #6

Continue Emergency Disaster response capabilities through training, exercises, and implementation of Mobile Command Post

Goal #7

Maintain or decrease response times for top priority calls

*Statistics from July 1, 2018â&#x20AC;&#x201C; February 28, 2019 for FY 19 109


ND PERFORMANCE MEASURES ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

D MEASURES * Coordinate with area organizations, and SUSD to educate public and establish user group(s) to NIXLE

NEW

75%

100%

Track number of NIXLE notifications

NEW

303

350

Track number of Facebook and other social media notifications/posts

NEW

162

180

Track all school calls for service to include those involving weapons or arrests

NEW

92

85

Track all SRO training/ instructional hours performed by SROs

NEW

320

340

Number of special operations conducted through DUI AZGOHS grant

NEW

17

20

Number of accidents involving fatalities

NEW

1

0

Number of injury accidents

NEW

34

28

Number of property damage only accidents

NEW

218

180

Number of DUI Offenses

NEW

39

45

Number of educational/training presentations by officers, traffic officers, and SROs

NEW

7

10

Review Training Plan to ensure it meets mandatory, essential, and desirable training courses

NEW

100%

100%

Develop and identify CTM opportunities and provide such. Provide training where possible

NEW

100%

100%

Track number of public education efforts

NEW

2

5

Total number of animals taken into custody

NEW

23

20

Number of calls for service related to Animal Control issues/incidents

NEW

144

150

Number of animals turned over to Humane Society or other similar contracted service

NEW

19

15

Number of animals returned to owners

NEW

4

8

Number of violations addressed by Animal Control Officer resulting in a citation

NEW

14

12

Number of Emergency lockdown/ fire drills with SUSD

NEW

8

10

Number of incidents and/or activities the Command Post used for

NEW

3

5

Completion of new mobile Command Post

60%

80%

100%

Number of emergency management related training courses attended by SPD personnel

NEW

5

8

Respond to Priority 1 calls in 5 minutes or less

NEW

5:15

4:58

Respond to Priority 2 calls in 8 minutes or less

NEW

8:20

7:59

110


DEPARTMENT SUMMARIES AN

Municipal Court GENERAL INFORMATION Honorable Maria Avilez, Town Magistrate 520-344-7150

MISSION STATEMENT: The mission of the Sahuarita Municipal Court is to uphold the law and administer justice fairly and efficiently, treating all who come to the Court with dignity and respect.

MUNICIPAL COURT (6.0 FTE, $685,850) The Sahuarita Municipal Court is responsible for the processing and adjudication of all cases filed in the court, including the trial or other disposition of criminal misdemeanors, criminal traffic violations, civil traffic violations, and Town code and ordinance violations committed within the Town’s boundaries. The court is further responsible for collection and processing of fines, surcharges, restitution and other fees.

The court issues and processes protective orders including injunctions against harassment, orders of protection and workplace harassment. The court is also a passport processing center. We accept passport applications on Mondays only, as well as, marriage license processing, and limited notary services to the community of Sahuarita.

DEPARTMENT HIGHLIGHTS • The court continues to maintain it’s caseload without increasing  Management continues to work with staff on new and continued staff, even though police patrol has substantially increased their pocourt processes. A variety of projects have been delegated to court staff to continue to bring new case management system AJACS up to lice staff. date.  The court has entered into a new collaboration with CENPATICO  Judge Avilez currently participates in the Arizona Youth Partnership and Pima County Attorney’s Office Victim Witness Advocates by coordinating the physical presence of a representative to support and Teen Maze program with both Sahuarita and Walden Grove High provide input on behalf of the victim(s) or defendant(s). CENPATICO Schools. assists with mental health and/or behavioral diversions and assess Judge Avilez continues to participate in local schools’ activities: ments. The court also continues to be involved in the RMVTC guest speaker at the Sahuarita Middle school’s Career Day and reads (Reginal Municipalities Veteran’s Treatment Court) as an option for for the Elementary School Love of Reading week. Veterans.  The SMC (Sahuarita Municipal Court) continues to be used as a model court when policies and procedures are needed at other courts. Nogales staff members shadowed staff for two days to learn some of our practices, since they were going live with the same case management system, AJACS, that we are currently utilizing.  The court has enhanced security measures by utilizing an outside vendor: Vet-Sec, which has eliminated the gap in coverage and has allow the court to have security five days a week, 8 a.m. – 5 p.m.

 The court provides fair and objective resolution of disputes and enforcement • The court has automated email and text message reminders to assist court users when they need to appear in court or make a payment, to avoid a delinquency notice.

111


ND PERFORMANCE MEASURES

MUNICIPAL COURT COSTS BY CATEGORY $700,000 $600,000

$500,000

Capital

$400,000

Other

FY 2020 $ 0 $ 25,450

Supplies

$ 48,200

Services

$112,850

$300,000

$200,000

Personnel $499,350

$100,000

$0

FY 2018

FY 2019

$579,219

FY 2020

$617,020

$685,850

FUNDING 0% 0%

0%

2020 COST CHANGES

0%

Department Budget Has Changed by:

+11%

General Fund GARS QCCFD

INCREASES

RSCFD CIIF

Public defender services (2019 in Dept of Law): +$30,000

Other 100%

DECREASES No significant decreases

Security equipment: +$25,000

STAFFING 2018

6.0 FTE

2019

6.0 FTE

2020

6.0 FTE

$ Budgeted Per Resident: $21.66 112


DEPARTMENT SUMMARIES AN

MUNICIPAL COURT GOALS AND

Provide better customer service to all litigants entering the courthouse by way of choices in payment method (phone/web), marriage license and passport services

Goal #1

Continue to execute cases in a timely manner as required to use resources effectively in delivering desired outcomes

Goal #2

*Please note that, until the AOC corrects glitches and creates case reports in the Court's new case management system, you will not see numbers for the DUI Clearance Rate, nor the percentage of adjudicated cases.

Goal #3

Continue to provide quality safety measures for all litigants that enter the courthouse

113


ND PERFORMANCE MEASURES

ACTUAL ESTIMATED TARGET FY 2018 FY 2019 FY 2020

MEASURES IVR- Payments made over the phone

290

300

300

WEB- Payments made on the court's main webpage of the Town's website

524

500

500

Number of marriage licenses issued

62

50

50

Number of passports issued

462

500

500

Percentage of cases adjudicated (cases closed vs. cases opened) criminal misdemeanors/civil and criminal traffic/protective orders* 121-150 days: 95.45% DUI clearance rate*

151-180 days: 100%

121-150 days: 100% 151-180 days: 100%

121-150 days: 100% 151-180 days: 100%

Court Visitors scanned/walked through magnetometer

10,282

11,000

11,000

Number of items scanned through the X-Ray machine

9528

12,000

12,000

Number of items of contraband detected while entering the courthouse

192

275

275

114


DEPARTMENT SUMMARIES AN

Streets GENERAL INFORMATION Beth Abramovitz, Interim Public Works Director/Town Engineer babramovitz@sahuaritaaz.gov 520-344-7100

MISSON STATEMENT: The mission of the Streets Department is to provide quality maintenance and operations of roadways and infrastructure throughout the Town of Sahuarita.

STREETS (11.9 FTE, $3,682,720) The Public Works, Streets Department is responsible for effective management of Town-owned infrastructure and public Right-of-Way, specifically the bridges, drainage structures, street lights, traffic signs and signals, bicycle and pedestrian facilities, and landscaping within the public Right-of-Way, to ensure the facilities fulfill the function for which they were designs. Well maintained public transportation and drainage facilities promote and enhance the quality of life throughout our community. The Streets Department also plays a key role with the engineering division to ensure that recurring operation & maintenance costs are considered and accounted for when planning for capital projects. As part of the ongoing effort toward continuous improvement in its annual maintenance costs, the Streets Department maintains an active Town-wide volunteer program and Inmate Labor Program.

DEPARTMENT HIGHLIGHTS

Volunteers assisted the Department with “Adopt-A-Roadway”, “Adopt-A-wash”, “Adopt-An-Underpass” and other vital programs. Volunteers play a key role in enhancing the quality of life for the community, while helping the Department achieve its goal of organizational effectiveness.

The Department continues to utilize the Department of Corrections Work Release Program for removal of trash and weeds and general landscaping in the Right-of-Way areas. This program helps the Department achieve its goal of effective maintenance, and the Town helps the inmates and the community by providing training and job experience that the inmates can use upon their release.

The Department continues to enhance civic engagement through online reporting of potential issues, questions, or concerns. Citizen feedback is essential to the Department’s operations. The “Request Tracker” link on the Town’s website and the “YourGov” smart phone application allow citizens to report concerns directly to the Public Works Department.

Public Works has developed a 10-year pavement maintenance plan for arterials and collectors.

The department has completed the crack seal of locals (residential) roads in advance of the pavement treatments completed by the Pima County property tax Pavement Program.

As part of the on-going goal to provide effective operation of Town-owned infrastructure, the Department continues the development of an asset management system for tracking inspection, repair and maintenance activities.

115


ND PERFORMANCE MEASURES

STREETS COSTS BY CATEGORY $4,000,000 $3,500,000 $3,000,000

Capital

$2,500,000

Other

FY 2020 $ 5,000 $ 398,850

$2,000,000

Supplies

$ 244,570

$1,500,000

Services

$2,143,020

$1,000,000

Personnel $ 891,280

$500,000

$0

FY 2018

$2,044,195

FY 2019

$3,418,200

FUNDING

FY 2020

$3,682,720

2020 COST CHANGES

0% 0% 1% Department Budget Has Changed by:

+8%

General Fund GARS

INCREASES

QCCFD

DECREASES

RSCFD CIIF HURF 99%

STAFFING 2018

10.7 FTE

2019

10.5 FTE

2020

11.9 FTE

Street and landscape maintenance: +$170,420

Pavement management program: -$196,360

New staff (+1.0 FTE) and staffing allocations (+0.4 FTE): +$135,730

Engineering/studies: -$22,900

Traffic signal repair & maintenance program: +$93,560

Major equipment purchases: -$25,000

Indirect cost allocation: +$45,370

$ Budgeted Per Resident: $116.30 116


DEPARTMENT SUMMARIES AN

STREETS GOALS AND MEAS

Goal #1

Establish, maintain and update preventative maintenance plans for Town Infrastructure assets

Goal #2

Provide events and Programs that Foster Community Engagement and Enhance the Lives of Residents

117


ND PERFORMANCE MEASURES ACTUAL ESTIMATED TARGET

SURES

FY 2018

FY 2019

FY 2020

19,750

21,725

23,700

1

1

1

Percent of public roadways that are swept at least four times per year

100%

100%

100%

Total number of hours spent on ROW Maintenance activities (irrigation repair, drainage and erosion repair, graffiti removal, weeding, pruning, grading, etc.)

14,858

15,750

15,750

Total number of hours spent of Road Maintenance activities (pothole repair, crack sealing, street cleaning, street sweeping, etc.)

2,478

2,630

2,630

Percentage of pavement in good or better condition per the Paser Index

74%

76%

78%

Total number of volunteers participating in Adopt-a-Road, Adopt-a-Wash, or Adopt-an-Underpass Events

755

775

775

1,061

1,100

1,100

Total hours of inmate labor

Average number of days to repair a pothole after notification

Total number of volunteer hours contributed to Adopt-a-Road, Adopt-a-Wash or Adopt-anUnderpass event

118


DEPARTMENT SUMMARIES AN

Wastewater GENERAL INFORMATION Beth Abramovitz, Interim Public Works Director/Town Engineer babramovitz@sahuaritaaz.gov 520-344-7100

MISSION STATEMENT: The Wastewater Department’s mission is to protect public health, safety and the environment by providing quality service, environmental stewardship, and preserving renewable resources.

WASTEWATER DEPARTMENT (6.5 FTE, $1,702,820) The Public Works, Wastewater Department overseeing all aspects of providing quality and efficient wastewater collection and treatment. This effort includes assuring compliance with all regulations, providing, operation and maintenance for the system, and responding to customer service requests related to the sewer facilities. Responsibilities also include facilitating new development connectivity to the system, planning and policy development for pursuing future delivery and treatment opportunities, overseeing the design and construction of new infrastructure, and assuring new development provide the appropriate infrastructure for service.

WASTEWATER BILLING & COLLECTIONS (2.5 FTE, $527,490) The division provides monthly sewer billing and collections for the Wastewater Utility. Services also include compiling and analyzing customer consumption data, responding to customer inquiries/requests and maintaining customer accounts, cash handling, and extensive collection efforts on delinquent customer accounts.

DEPARTMENT HIGHLIGHTS 

Treated 293 million gallons of wastewater, and recharged 288 million gallons of treated effluent back into the aquifer.

Currently working on permitting two fully constructed recharge basins so we can expand the amount of A+ effluent we can return to the aquifer

Continued the preventative maintenance program on the 50 plus miles of distribution lines and over 1,200 manholes within the system. Work includes camera inspection, high pressure cleaning, and determining if there are any deficiencies that require our attention

Continued the creation of informational bill inserts to keep WW customers informed.

Completed the annual update of the Wastewater Capacity report; this report provides an internal audit of the wastewater treatment plant capacity measured against historic trends and anticipated growth; results of this analysis will enable the Town to proactively adjust its planning, design, permitting and growth

Continued leading tours of the treatment facility to help educate the community about wastewater treatment and reclamation. Six tours were conducted this year.

Sahuarita’s 13th annual grease recycling event broke last year’s collection record by 20%. We collected nearly 167 gallons of fats, oils and grease which will be converted into biodiesel instead of our treatment facility.

119


ND PERFORMANCE MEASURES

WASTEWATER COSTS BY CATEGORY $2,500,000

Other

FY 2020 $ 15,800 $425,370

Supplies

$183,050

Services

$885,890

$2,000,000

Capital $1,500,000

$1,000,000

Personnel $720,200

$500,000

$0

FY 2018

$1,448,115

FY 2019

FY 2020

$1,592,670

$2,230,310

FUNDING 0%

2020 COST CHANGES

0% 0% 0%

Department Budget Has Changed by:

+40%

General Fund GARS

INCREASES

QCCFD RSCFD

Sewer Billing/Collections Div. (2019 in Finance Dept): +$485,970

CIIF Wastewater 100%

DECREASES Electricity: -$20,000

Long range planning/studies: +$90,000 Capital: Building improvements and gator purchase: +$15,800

STAFFING 2018

6.3 FTE

2019

6.5 FTE

2020

9.0 FTE

Security services: +$12,940

$ Budgeted Per Customer: $375.00 120


DEPARTMENT SUMMARIES AN

WASTEWATER GOALS AND MEAS

Goal #1

Support the Sahuarita Unified School District and regional higher education institutions

Goal #2

Maintain and Operate the wastewater plant and collection system in an integral and efficient manner

Goal #3

Ensure timely wastewater utility billing practices

Goal #4

Perform work efficiently

121


ND PERFORMANCE MEASURES

ACTUAL FY 2018

ESTIMATED FY 2019

TARGET FY 2020

Number of volunteer hours contributed (SUSD Water Festival, Career Day, etc.)

21

24

28

Number of tours conducted of treatment plant facility

6

6

6

Number of gallons of waste treated

302,291,109

315,000,000

330,000,000

Number of gallons of treated A+ effluent recharged into the aquifer

296,896,563

306,000,000

316,000,000

Linear feet of sewer distribution lines videoed and maintained under the preventative program

52,800

52,800

52,800

Number of gallons of grease recycled and kept out of the treatment plant through our greasecycle program

167

175

190

Percent of bills sent by targeted billing date

100%

100%

100%

Wastewater billing and collection division cost per customer

$39.30

$23.30

<$36.50

SURES

122


DEPARTMENT SUMMARIES AN

Non-Departmental GENERAL INFORMATION (0.0 FTE, $257,470) The Non-Departmental section of the budget accounts for operating costs and items not specifically identifiable to any other Town Department. These costs provide for ADOR sales tax administration, contracts for health and human services, and general motor pool vehicle replacements.

NON-DEPARTMENTAL COSTS BY CATEGORY $600,000

Capital

FY 2020 $ 49,000

Other

$121,920

Supplies

$ 3,000

Services

$ 83,550

$500,000

$400,000 $300,000

$200,000

Personnel $ $100,000

$0

FY 2018

FY 2019

$513,804

FY 2020

$454,670

$257,470

FUNDING

0%

0%

19%

General Fund

1%

GARS QCCFD RSCFD

0%

CIIF Other 80%

123

0


ND PERFORMANCE MEASURES

NON-DEPARTMENTAL COST CHANGES AND STAFFING

2020 COST CHANGES Department Budget Has Changed by:

-44% INCREASES Health and human service programs: +$15,000

DECREASES Vehicle replacement program (no longer includes PD admin): -$221,000

ADOR tax administration fees: +$8,000

STAFFING 2018

No FTE

2019

No FTE

2020

No FTE

$ Budgeted Per Resident: $7.97 124


DEPARTMENT HISTORY OF O Summary of Operating Expenditures by Department and Fund

DEPT

MAYOR & COUNCIL

TOWN MANAGER

ECONOMIC DEVELOPMENT

LAW

TOWN CLERK

2018 Actual Amount

Categories

2019 Budget Adopted Amended

2020 Budget Amount

Estimated Actual

General Fund GARS QCCFD RSCFD CIIF Other

$

146,051 -

$

169,690 $ -

169,690 $ -

164,630 -

$

189,250 -

Department Total

$

146,051

$

169,690 $

169,690 $

164,630

$

189,250

General Fund GARS QCCFD RSCFD CIIF Other

$

763,043 10,932 -

$

576,820 $ -

631,820 $ -

625,430 -

$

1,016,490 -

Department Total

$

773,975

$

576,820 $

631,820 $

625,430

$

1,016,490

General Fund GARS QCCFD RSCFD CIIF Other

$

-

$

266,530 $ 8,000 -

266,530 $ 72,000 -

246,120 56,020 -

$

529,540 65,980 -

Department Total

$

-

$

274,530 $

338,530 $

302,140

$

595,520

General Fund GARS QCCFD RSCFD CIIF Other

$

657,677 -

$

701,180 $ -

701,180 $ -

687,100 -

$

700,670 -

Department Total

$

657,677

$

701,180 $

701,180 $

687,100

$

700,670

General Fund GARS QCCFD RSCFD CIIF Other

$

449,064 -

$

652,980 $ -

652,980 $ -

593,080 -

$

362,120 -

Department Total

$

449,064

$

652,980 $

652,980 $

593,080

$

362,120

125


OPERATING EXPENDITURES Summary of Operating Expenditures by Department and Fund

DEPT

FINANCE

HUMAN RESOURCES

PLANNING & BUILDING

PARKS & RECREATION

PUBLIC WORKS

2018 Actual Amount

Categories

2019 Budget Adopted Amended

2020 Budget Amount

Estimated Actual

General Fund GARS QCCFD RSCFD CIIF Wastewater

$ 1,351,487 673 673 188,187 298,954

$ 1,446,600 $ 1,446,600 $ 1,408,790 800 800 800 800 800 800 125,000 125,000 125,000 485,970 485,970 437,680

$

1,545,150 800 800 350,000 -

Department Total

$ 1,839,974

$ 2,059,170 $ 2,059,170 $ 1,973,070

$

1,896,750

General Fund GARS QCCFD RSCFD CIIF Other

$

219,712 -

$

373,730 $ -

373,730 $ -

320,870 10,000 -

$

427,330 10,000 -

Department Total

$

219,712

$

373,730 $

373,730 $

330,870

$

437,330

General Fund GARS QCCFD RSCFD CIIF Other

$ 1,323,281 35,036 -

$ 1,449,070 $ 1,449,070 $ 1,472,370 -

$

1,668,480 -

Department Total

$ 1,358,317

$ 1,449,070 $ 1,449,070 $ 1,472,370

$

1,668,480

General Fund GARS QCCFD RSCFD CIIF Other

$ 1,779,981 5,925 33,786 -

$ 2,056,600 $ 2,056,600 $ 1,890,270 22,710 22,710 15,710 41,180 41,180 30,620 25,000 25,000 19,700 -

$

2,216,140 10,000 38,000 25,000 -

Department Total

$ 1,819,692

$ 2,145,490 $ 2,145,490 $ 1,956,300

$

2,289,140

General Fund GARS QCCFD RSCFD CIIF Other

$ 1,095,525 -

$ 1,118,270 $ 1,118,270 $ 1,100,120 -

$

1,186,670 -

Department Total

$ 1,095,525

$ 1,118,270 $ 1,118,270 $ 1,100,120

$

1,186,670

126


DEPARTMENT HISTORY OF OP Summary of Operating Expenditures by Department and Fund

DEPT

POLICE

MUNICIPAL COURT

STREETS

Categories

Budget Adopted Amended

2020 Budget Amount

Estimated Actual

$ 6,660,645 415,610 406,140 -

$ 6,921,930 $ 6,921,930 $ 6,323,240 960,710 1,048,927 857,080 300,000 300,000 300,000 -

$

7,305,010 719,800 700,140 -

Department Total

$ 7,482,395

$ 8,182,640 $ 8,270,857 $ 7,480,320

$

8,724,950

General Fund GARS QCCFD RSCFD CIIF Other

$

579,219 -

$

617,020 $ -

617,020 $ -

575,400 -

$

660,850 25,000 -

Department Total

$

579,219

$

617,020 $

617,020 $

575,400

$

685,850

General Fund GARS QCCFD RSCFD CIIF HURF

$

9,715 15,821 2,018,659

$

$ $ 67,250 42,600 12,360 12,360 12,360 18,360 18,360 18,360 3,387,480 3,387,480 3,409,820

$

18,030 18,850 3,645,840

$ 2,044,195

$ 3,418,200 $ 3,485,450 $ 3,483,140

$

3,682,720

$

$

$ $ 1,592,670 1,592,670 1,581,850

$

2,230,310

$ 1,448,115

$ 1,592,670 $ 1,592,670 $ 1,581,850

$

2,230,310

General Fund GARS QCCFD RSCFD CIIF Other

$

169,492 1,130 343,182 -

$

183,920 $ 750 270,000 -

198,920 $ 750 270,000 -

184,120 750 270,000 -

$

206,950 1,520 49,000 -

Department Total

$

513,804

$

454,670 $

469,670 $

454,870

$

257,470

General Fund GARS QCCFD RSCFD CIIF Wastewater Department Total

NON DEPARTMENT

2019

General Fund GARS QCCFD RSCFD CIIF Other

Department Total

WASTEWATER UTILITY

2018 Actual Amount

1,448,115

127


PERATING EXPENDITURES Summary of Operating Expenditures by Department and Category

DEPT

MAYOR & COUNCIL

Categories Personnel Services Supplies Other Capital Department Total

TOWN MANAGER

Personnel Services Supplies Other Capital Department Total

ECONOMIC DEVELOPMENT

Personnel Services Supplies Other Capital Department Total

LAW

Personnel Services Supplies Other Capital Department Total

TOWN CLERK

2018 Actual Amount

Personnel Services Supplies Other Capital Department Total

2019 Budget Adopted Amended

2020 Budget Amount

Estimated Actual

$

59,860 11,500 6,673 68,018 -

$

76,990 $ 500 6,250 85,950 -

76,990 $ 500 11,250 80,950 -

77,880 11,850 74,900 -

$

77,250 500 8,250 103,250 -

$

146,051

$

169,690 $

169,690 $

164,630

$

189,250

$

703,424 26,512 18,932 25,107 -

$

525,440 $ 20,600 15,110 15,670 -

525,440 $ 35,100 27,410 43,870 -

520,480 34,600 26,230 44,120 -

$

757,590 157,230 63,450 38,220 -

$

773,975

$

576,820 $

631,820 $

625,430

$

1,016,490

$

-

$

227,730 $ 10,500 7,000 29,300 -

227,730 $ 65,000 7,800 38,000 -

215,520 47,020 7,000 32,600 -

$

227,740 289,480 5,500 72,800 -

$

-

$

274,530 $

338,530 $

302,140

$

595,520

$

603,685 22,624 18,693 12,675 -

$

633,480 $ 38,250 16,200 13,250 -

633,480 $ 38,250 16,200 13,250 -

621,850 33,750 18,250 13,250 -

$

650,970 18,250 17,200 14,250 -

$

657,677

$

701,180 $

701,180 $

687,100

$

700,670

$

321,792 98,023 13,381 15,868 -

$

363,970 $ 215,490 43,140 30,380 -

363,970 $ 215,490 43,140 30,380 -

333,160 197,020 42,430 20,470 -

$

287,920 50,090 11,450 12,660 -

$

449,064

$

652,980 $

652,980 $

593,080

$

362,120

128


DEPARTMENT HISTORY OF O Summary of Operating Expenditures by Department and Category

DEPT

FINANCE

Categories Personnel Services Supplies Other Capital Department Total

HUMAN RESOURCES

Personnel Services Supplies Other Capital Department Total

PLANNING & BUILDING

Personnel Services Supplies Other Capital Department Total

PARKS & RECREATION

Personnel Services Supplies Other Capital Department Total

PUBLIC WORKS

2018 Actual Amount

Personnel Services Supplies Other Capital Department Total

$

852,671 430,549 227,328 329,426 -

2019 Budget Adopted Amended $

931,790 $ 445,110 69,230 488,040 125,000

2020 Budget Amount

Estimated Actual

933,790 $ 443,110 71,230 486,040 125,000

893,430 399,860 83,980 470,800 125,000

$

846,450 333,780 27,280 339,240 350,000

$ 1,839,974

$ 2,059,170 $ 2,059,170 $ 1,973,070

$

1,896,750

$

190,996 11,211 7,348 10,157 -

$

306,330 $ 13,370 9,650 14,380 30,000

306,330 $ 13,370 9,650 14,380 30,000

247,240 49,600 19,650 14,380 -

$

310,830 92,670 19,650 14,180 -

$

219,712

$

373,730 $

373,730 $

330,870

$

437,330

$ 1,214,130 76,278 15,728 17,145 35,036

$ 1,295,840 $ 1,295,840 $ 1,248,370 86,880 86,880 157,380 22,680 22,680 23,140 19,780 19,780 19,590 23,890 23,890 23,890

$

1,432,080 193,250 23,470 19,680 -

$ 1,358,317

$ 1,449,070 $ 1,449,070 $ 1,472,370

$

1,668,480

$

$ 1,071,830 $ 1,069,830 $ 659,600 640,600 200,160 207,660 176,900 184,900 37,000 42,500

969,790 588,760 202,210 160,220 35,320

$

1,201,510 565,560 257,650 201,550 62,870

$ 1,819,692

$ 2,145,490 $ 2,145,490 $ 1,956,300

$

2,289,140

$

$

494,250 536,810 59,560 9,500 -

$

569,100 552,150 52,640 12,780 -

$ 1,118,270 $ 1,118,270 $ 1,100,120

$

1,186,670

983,801 493,874 193,287 117,957 30,773

431,282 593,722 63,383 7,138 -

$ 1,095,525

129

544,270 $ 508,520 55,430 10,050 -

544,270 $ 504,700 59,250 10,050 -


OPERATING EXPENDITURES Summary of Operating Expenditures by Department and Category

DEPT

POLICE

Categories Personnel Services Supplies Other Capital Department Total

MUNICIPAL COURT

Personnel Services Supplies Other Capital Department Total

STREETS

Personnel Services Supplies Other Capital Department Total

WASTEWATER UTILITY

Personnel Services Supplies Other Capital Department Total

NON DEPARTMENT

2018 Actual Amount

Personnel Services Supplies Other Capital Department Total

2019 Budget Adopted Amended

2020 Budget Amount

Estimated Actual

$ 5,816,675 696,848 307,161 167,061 494,650

$ 6,353,870 $ 6,273,120 $ 5,832,920 762,680 757,680 586,130 336,200 414,950 285,180 113,890 119,890 113,590 616,000 705,217 662,500

$

6,586,740 853,260 416,100 114,500 754,350

$ 7,482,395

$ 8,182,640 $ 8,270,857 $ 7,480,320

$

8,724,950

$

460,808 74,798 23,476 20,137 -

$

489,830 $ 80,050 21,990 25,150 -

489,830 $ 80,170 21,870 25,150 -

459,380 75,380 19,620 21,020 -

$

499,350 112,850 48,200 25,450 -

$

579,219

$

617,020 $

617,020 $

575,400

$

685,850

$

680,190 946,157 156,674 253,474 7,700

$

724,740 $ 724,740 $ 753,760 2,191,050 2,143,050 2,170,400 155,680 167,770 174,750 321,730 388,980 364,430 25,000 60,910 19,800

$

891,280 2,143,020 244,570 398,850 5,000

$ 2,044,195

$ 3,418,200 $ 3,485,450 $ 3,483,140

$

3,682,720

$

$

562,350 634,400 124,790 260,310 -

$

720,200 885,890 183,050 425,370 15,800

$ 1,448,115

$ 1,592,670 $ 1,592,670 $ 1,581,850

$

2,230,310

$

73,819 2,181 94,622 343,182

$

$ 75,280 2,500 106,890 270,000

$ 75,280 2,500 121,890 270,000

73,260 2,500 109,110 270,000

$

83,550 3,000 121,920 49,000

$

513,804

$

454,670 $

469,670 $

454,870

$

257,470

605,310 518,997 73,252 222,990 27,566

130

553,370 $ 635,160 122,360 281,780 -

553,370 $ 635,160 122,360 281,780 -


STAFFING Department Staffing Levels Summary Full-Time Equivalent (FTE)

DEPARTMENT Mayor and Council Town Manager Economic Development Law Town Clerk Finance Human Resources Planning and Building Parks and Recreation Public Works Police Municipal Court Streets Wastewater TOTALS

Number of Personnel

DEPARTMENT Mayor and Council Town Manager Economic Development Law Town Clerk Finance Human Resources Planning and Building Parks and Recreation Public Works* Police Municipal Court Streets Wastewater TOTALS *

FY 2018 Adopted Amended FTE 4.0 2.0 5.0 5.0 11.0 2.0 12.0 16.3 4.5 55.0 6.0 10.7 6.3 139.8

FTE 4.0 2.0 5.0 5.0 11.0 2.0 12.0 16.3 4.5 55.0 6.0 10.7 6.3 139.8

FY 2019 Change Adopted FTE 1.0 1.0 1.1 1.5 3.0 (0.2) 0.2 7.6

FTE 4.0 2.0 5.0 5.0 11.0 3.0 13.0 17.4 6.1 58.0 6.0 10.5 6.5 147.4

FY 2020 Change Adopted FTE 2.0 (1.0) (2.0) 1.0 1.0 0.2 2.0 1.4 2.5 7.0

FTE 6.0 2.0 5.0 4.0 9.0 3.0 14.0 18.4 6.2 60.0 6.0 11.9 8.9 154.4

FY 2018 Adopted Amended

FY 2019 Change Adopted

FY 2020 Change Adopted

HEAD COUNT

HEAD COUNT

HEAD COUNT

HEAD COUNT

HEAD COUNT

HEAD COUNT

7 4 2 5 5 11 2 12 26 22 55 6 * * 157

7 4 2 5 5 11 2 12 26 22 55 6 * * 157

0 0 0 0 0 0 1 1 3 1 3 0 * * 9

7 4 2 5 5 11 3 13 29 23 58 6 * * 166

0 2 0 0 -1 -2 0 1 1 4 2 0 * * 7

7 6 2 5 4 9 3 14 30 27 60 6 * * 173

For head count, Streets and Wastewater employees were included in Public Works.

131


G LEVELS Full-time Equivalent Town Government Employees by Function Last 10 Years Full-time Equivalent Employees 2013 2014 2015 2016 2017 2018

2011

2012

-

-

-

-

-

-

-

4.0 3.0 4.0 -

3.3 3.0 -

3.3 3.0 -

3.3 2.0 -

5.0 1.0 -

4.0 2.0 -

2.0 2.0

2.0 2.0

2.0 2.0

2.5 1.5

3.5 -

3.4 -

3.4 -

3.6 -

5.0 3.0 2.0 4.6 1.0 8.0 38.1

5.0 3.0 2.0 4.6 1.0 8.0 37.3

5.0 3.0 2.0 5.2 1.0 8.0 37.9

Public Safety Planning & Building-Building Safety Public Works-Engineering Police Dept Public Safety Total

7.0 3.8 52.4 63.2

7.0 3.2 50.9 61.1

Culture & Recreation Parks & Recreation Administration & Special Events Maintenance Recreation Culture & Recreation Total

2.0 5.0 8.1 15.1

Highways & Streets Streets Highways & Streets Total

Function/Department/Division General Government Mayor & Council (7 seats) Town Manager Administration Communications/[Econ Dev] Economic Development Law Civil Prosecution Town Clerk Town Clerk Communications Finance Finance Technology Human Resources Planning & Building-Planning & Zoning Public Works-Facilities Municipal Court General Government Total

Sewer Wastewater Utility Billing & Collections Sewer Total Total

2019

2020

-

-

-

4.0 2.0 -

4.0 2.0 -

4.0 2.0

4.0 2.0 2.0

3.0 1.0

3.0 2.0

3.0 2.0

3.0 2.0

3.0 2.0

4.0 1.0

4.0 1.0

4.0 1.0

4.0 1.0

4.0 1.0

4.0 -

5.0 3.0 2.0 5.4 1.0 8.0 37.3

5.0 3.0 2.0 5.0 1.0 8.0 39.0

5.0 4.0 2.0 5.0 1.0 8.0 40.0

5.0 4.0 2.0 5.0 1.0 7.0 40.0

5.0 4.0 2.0 5.0 1.0 6.0 39.0

5.0 4.0 3.0 5.0 1.0 6.0 40.0

5.0 4.0 3.0 4.6 2.0 6.0 41.6

6.0 3.5 51.0 60.5

6.0 3.5 50.0 59.5

7.0 3.5 51.0 61.5

7.0 3.5 51.0 61.5

7.0 3.5 53.0 63.5

7.0 3.5 55.0 65.5

8.0 5.0 58.0 71.0

9.4 4.2 60.0 73.6

2.0 5.0 8.1 15.1

2.0 5.0 8.1 15.1

2.0 5.0 8.1 15.1

3.0 5.0 6.7 14.7

3.5 5.0 6.6 15.1

3.7 5.0 6.6 15.3

3.7 5.0 7.6 16.3

3.8 5.0 8.6 17.4

4.8 6.0 7.6 18.4

15.1 15.1

13.5 13.5

14.0 14.0

14.0 14.0

12.7 12.7

12.7 12.7

9.7 9.7

10.7 10.7

10.5 10.5

11.9 11.9

8.2 8.2 139.6

8.0 8.0 135.0

7.3 7.3 134.7

7.3 7.3 133.1

6.8 6.8 134.7

6.8 1.0 7.8 137.1

6.3 2.0 8.3 136.8

6.3 2.0 8.3 139.8

6.5 2.0 8.5 147.4

6.5 2.5 8.9 154.4

132


STAFFING LEVELS Staffing Levels Per Capita and Changes Last 10 Years FY FTEs Change

2011 139.6 (6.7)

Population 25,574 FTE / 1,000 5.46

2012 135.0 (4.6) 26,308 5.13

2013 134.7 (0.3) 26,744 5.04

2014 133.1 (1.6) 27,291 4.88

2015 134.7 1.6

2016 137.1 2.4

27,810 4.84

28,163 4.87

2017 136.8 (0.3) 28,694 4.77

2018 139.8 3.0

2019 147.4 7.6

2020 154.4 7.0

29,318 4.77

30,575 4.82

31,300 4.93

Full-Time Equivalent Employees 180

6.00

160 5.00

# of FTEs

120

4.00

100 3.00

80 60

2.00

40 1.00

20 0

2011

2012

2013

2014

2015

2016

133

2017

2018

2019

2020

FTEs per 1,000 Population

140


134


WHERE WILL WE B I

n order to develop a budget and to ensure that the Town continues to remain on excellent financial footing, a five year plan is evaluated and updated each year. As with any planning tool, this document uses estimates and expectations to project future results. In order to achieve accurate results, the plan must accurately identify the elements which drive results. While it may be simplistic to identify revenues as the driving force behind our five year plan, it is an essential first

step. Without changes to the tax rate or structure, revenues are largely outside the control of the Town. Conversely, determining what services the Town will provideâ&#x20AC;&#x201D;and thereby establishing budget levelsâ&#x20AC;&#x201D;are under the control of the Town Council. These budgeted expenditure levels are typically established only after revenue forecasts are determined, to see what can be afforded. The approach used in developing the five year financial plan is consistent with the methods used to develop the budget.

135

In order to produce forecasts that are reasonably conservative, numerous scenarios are considered and evaluated, including best and worst cases. The extreme cases are interesting to consider but would likely lead to irrational decisions. We ultimately reach and agree on forecasts that are somewhere between the extremes but, in our best judgment, have more upside than downside to them.


BE IN FIVE YEARS? Past Growth and Future Projections The following assumptions were used in developing the five year financial plan:          

The base year for forecasts is the budget for fiscal year 2020 Economic growth will occur at a slow-moderate pace Based upon planning documents, there will be some commercial development Unless noted elsewhere, there will be no changes to operational service levels Personnel costs increase over time more than other costs due to merit increases and rising costs for health insurance and retirement contributions No future changes to tax rates or structure No future changes to fees or fee structures unless noted No future changes in policies and procedures No future changes in legislation that would impact Town finances Inflationary factors were included in projections

40,000

400

35,000

350

30,000

300

25,000

250

20,000

200

15,000

150

10,000

100

5,000

50

0

2014

2015

2016

2017

2018

2019

2020

2021

2022

2023

2024

New Homes

169

206

277

248

370

310

310

270

275

281

300

Population

27,291

27,810

28,163

28,694

29,318

30,575

31,300

32,034

32,674

33,327

33,994

% Change

2.0%

2.0%

1.3%

1.9%

2.2%

4.3%

2.4%

2.3%

2.0%

2.0%

2.0%

136

0

New Homes

Population

Past Growth and Future Projections


GENERAL PLANNING

BRINGING A FOREC FINANCIAL FORECAST PHILOSOPHY (1) We exist for the betterment of our residents. Therefore, we will maintain foundational service levels in core functions. (2) We will live within our means. (3) We will pay our debt and meet debt obligations. (4) We will use a performance measurement program to measure and improve our effectiveness and efficiency.

ENDING FU ALL Restricted

Reserves

$35,000,000

$30,000,000

$25,000,000

$3,4

$3,905,580 $3,807,310

$11,1 $20,000,000

$12,975,650 $15,000,000

$11,587,440

$5,0

$10,000,000 $5,355,390

$5,000,000

$11,5

$5,000,000

$5,496,420

$5,407,540

2019

2020

$0

(5) We will maintain healthy reserves

T

he focus of the Town’s appropriated funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the Town’s financial requirements. In particular, available fund balances serve as a useful measure of a government’s net resources available for spending at the end of a particular fiscal year. The following summarizes Town activity over the next five years, by charting ending fund balances for all funds in the aggregate. The black ar137

2


Gâ&#x20AC;&#x201D;FIVE YEAR PLAN

CAST INTO FOCUS FORECAST RESOURCES

UND BALANCES L FUNDS

s

Available

WW Deficits

External Resources League of Arizona Cities and Towns Joint Legislative Budget Committee Arizona Department of Revenue Arizona Department of Transportation Office of the Arizona State Treasurer University of Arizona Eller College of Management Arizona State University W.P. Carey School of Business Government Finance Officers Association Governmental Accounting Standards Board Local developersâ&#x20AC;&#x2122; growth projections

481,460 $2,553,580

$680,070

105,350 $11,757,765

$16,250,695

$14,116,190

Internal Resources Finance and Investment Advisory Committee Town Council/departments/staff Existing plans and policies

000,000 $5,000,000

$5,000,000

561,950

2021

$5,000,000

Tools and Techniques Regression analysis Ratio analysis Trend analysis FISCALS application

$9,269,570

2022

$5,313,790

$5,692,030

2023

2024

ea represents balances that are contractually restricted for specific purposes. The Town has established policies to set aside fund balances for stabilization reserves. These are shown in dark gray. The light gray areas represent balances over-and-above the restricted and commitment levels and are generally available for Council purposes. The chart also shows how much greater fund balances would have been had there been no deficits in the Wastewater Fund. This area is boxed in red dashes. 138


GENERAL PLANNING

General Fund Summary

    

Revenues will grow 18% between 2020 and 2024. See the Major Revenues section for more information. Expenditures will increase 12% between 2020 and 2024. Expenditures only include costs for items built into the 2020 budget; factored in future years for inflation, known and committed items, local matching requirements on grants, and cyclical costs (e.g., elections). The five-year plan assumes that certain economic metrics will be obtained pursuant to an economic development agreement, resulting in a $450 thousand payout in 2021 and a $500 thousand payout in 2022. Pursuant to Town policy, revenues will exceed expenditures each year. Any reductions to fund balance are the result of one-time costs and/or transfers of resources to other funds. Much, but not all, of the lease revenues generated from the SAMTEC facility will be transferred to the CIIF to pay the debt service associated with the SAMTEC project. Other transfers to the CIIF will be used to finance specific projects, as identified in the Capital Improvement Plan. The transfers to the HURF will be used to augment the Town’s pavement management program. Nonspendable fund balances, which relate to the Wastewater Fund’s operating deficit, are expected to decrease $3.8 million between 2020 and 2024. There will no longer be an operating deficit in 2024. Pursuant to Town policy, reserve commitments will be fully funded at $5 million. The five-year plan assumes that the Town Council will continue to assign between $100 to $150 thousand annually to the Town Manager for budget contingencies.

GENERAL FUND Millions

 

$25.0 $20.0 $15.0 $10.0 $5.0 $0.0 ($5.0)

2019

Ending Balances $20,065,030 Annual Change

$(548,930)

2020

2021

2022

2023

2024

$19,295,940

$19,063,170

$19,071,355

$19,674,820

$20,510,375

$(769,090)

$(232,770)

$8,185

$603,465

$835,555

139


Gâ&#x20AC;&#x201D;FIVE YEAR PLAN 2019

2020

2021

2022

2023

2024

Estimated

Forecasted

Forecasted

Forecasted

Forecasted

Forecasted

Amounts

Amounts

Amounts

Amounts

Amounts

Amounts

SOURCES REVENUES: Taxes Sales taxes Franchise taxes GPLET Licenses and Permits

4.1%

$

6,086,140 368,570 1,843,570

$

6,333,600 377,270 1,588,630

4.5%

$

6,619,980 386,080 1,499,530

3.8%

$

6,872,410 393,760 1,660 1,510,670

3.7%

$

7,129,970 401,600 1,700 1,524,030

3.7%

$

7,393,050 409,610 1,740 1,566,360

Intergovernmental State shared sales taxes State shared income taxes State shared vehicle license taxes

2,946,830 3,550,290 1,377,940

3,187,790 3,982,510 1,483,120

3,287,760 4,309,500 1,601,300

3,434,780 4,591,440 1,700,160

3,589,680 4,786,500 1,796,090

3,752,470 4,993,780 1,894,300

704,350 108,940 108,030 6,100 178,750 316,270

792,700 89,890 118,290 4,100 183,090 381,520

717,290 88,190 123,350 5,000 187,480 400,000

710,860 90,050 127,170 5,000 191,310 396,490

725,620 92,560 131,070 5,000 195,220 375,440

693,460 97,170 135,050 5,000 199,210 376,240

22,250 10,000 27,330 17,655,360 7.6%

22,250 10,000 19,450 18,574,210 5.2%

185,450 25,000 20,000 19,455,910 4.7%

348,650 25,000 20,000 20,419,410 5.0%

348,650 25,000 20,000 21,148,130 3.6%

348,650 25,000 20,000 21,911,090 3.6%

(500,000) (2,112,750) (2,612,750)

(700,000) (628,650) (1,328,650)

(500,000) (343,650) (843,650)

(500,000) (340,125) (840,125)

(500,000) (341,325) (841,325)

(500,000) (341,975) (841,975)

Charges for Services Indirect cost recovery Development fees Recreation fees Other Fines and fees Investment Earnings Miscellaneous Leases Insurance recoveries Other Subtotal: Revenues OTHER SOURCES: Trans out to HURF Transfers Out to CIIF Transfers Out to Wastewater Subtotal: Other Sources BEGINNING FUND BALANCES: Nonspendable Committed Unassigned Subtotal: Beginning Fund Balances

TOTAL SOURCES

4,066,020 3,915,450 3,817,180 3,491,330 2,563,450 689,940 5,355,390 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 11,192,550 11,149,580 10,478,760 10,571,840 11,507,905 13,984,880 20,613,960 20,065,030 19,295,940 19,063,170 19,071,355 19,674,820 $ 35,656,570 $ 37,310,590 $ 37,908,200 $ 38,642,455 $ 39,378,160 $ 40,743,935

USES CURRENT EXPENDITURES: Departmental Expenditures Subtotal: Current Expenditures

#DIV/0!

$ 15,591,540 15,591,540

$ 18,014,650 18,014,650

$ 18,845,030 18,845,030

3.9%

$ 19,571,100 19,571,100

0.7%

$ 19,703,340 19,703,340

2.7%

$ 20,233,560 20,233,560

ENDING FUND BALANCES: Nonspendable Committed for Reserves Assigned for Contingencies Unassigned Subtotal: Ending Fund Balances

TOTAL USES

3,915,450 3,817,180 3,491,330 2,563,450 689,940 9,870 5,355,390 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 30,000 150,000 100,000 100,000 100,000 100,000 10,764,190 10,328,760 10,471,840 11,407,905 13,884,880 15,400,505 20,065,030 19,295,940 19,063,170 19,071,355 19,674,820 20,510,375 $ 35,656,570 $ 37,310,590 $ 37,908,200 $ 38,642,455 $ 39,378,160 $ 40,743,935

140


GENERAL PLANNING

Highway User Revenue Fund Summary 

State shared HURF revenues will grow 16% between 2020 and 2024. See the Major Revenues section for more information.

The Streets Department operating budget will grow 11% between 2020 and 2024.

No capital grant funding from the State HURF is expected over the next five years.

The pavement management and traffic signal programs will be implemented in accordance with the 10-year plans for the respective programs, to the extent that funding is available without entirely depleting ending balances. The General Fund will transfer in funding each year to help pay for the pavement management program.

Transfers out to the CIIF are needed to reimburse the CIIF for capital lease payments made on Street vehicles.

Ending balances will fall below the minimum fund balance required by policy. Deficiencies will average $523 thousand annually. The General Fund will have sufficient fund balance to cover the deficit in the HURF.

HURF FUND $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 ($200,000) ($400,000)

2019

2020

2021

2022

2023

2024

Ending Balances

$922,290

$555,510

$310,300

$282,630

$272,910

$239,850

Annual Change

$527,520

$(366,780)

$(245,210)

$(27,670)

$(9,720)

$(33,060)

141


Gâ&#x20AC;&#x201D;FIVE YEAR PLAN

2019

2020

2021

2022

2023

2024

Estimated

Forecasted

Forecasted

Forecasted

Forecasted

Forecasted

Amounts

Amounts

Amounts

Amounts

Amounts

Amounts

SOURCES REVENUES: Intergovernmental State Shared HURF PAG Capital grants Investment Earnings Miscellaneous Subtotal: Revenues

11.4%

2,465,450 158,610 839,140 2,000 19,610 3,484,810

2,609,880 25,000 9,920 2,644,800

2,697,240 25,000 6,730 2,728,970

2,808,490 25,000 4,580 2,838,070

2,910,330 25,000 4,260 2,939,590

3,015,090 25,000 3,930 3,044,020

500,000 (47,470) 452,530

700,000 (65,740) 634,260

500,000 (93,050) 406,950

500,000 (98,100) 401,900

500,000 (107,100) 392,900

500,000 (99,320) 400,680

394,770 394,770 $ 4,332,110

922,290 922,290 $ 4,201,350

555,510 555,510 $ 3,691,430

310,300 310,300 $ 3,550,270

282,630 282,630 $ 3,615,120

272,910 272,910 $ 3,717,610

OTHER SOURCES: Transfers In from General Fund Transfers Out to CIIF Subtotal: Other Sources BEGINNING FUND BALANCES: Restricted for HURF Subtotal: Beginning Fund Balances

TOTAL SOURCES USES EXPENDITURES: Streets Department Pavement Management Program Traffic Signal Program Subtotal: Current Expenditures ENDING FUND BALANCES: Restricted for HURF Subtotal: Ending Fund Balances

TOTAL USES

$ 1,788,860 $ 1,967,720 $ 2,008,090 $ 2,056,090 $ 2,120,970 $ 2,192,070 1,560,260 1,518,560 1,198,040 1,019,550 1,011,240 1,085,690 60,700 159,560 175,000 192,000 210,000 200,000 3,409,820 3,645,840 3,381,130 3,267,640 3,342,210 3,477,760 32.7% 6.9% -7.3% -3.4% 2.3% 4.1% 922,290 922,290 $ 4,332,110

555,510 555,510 $ 4,201,350

142

310,300 310,300 $ 3,691,430

282,630 282,630 $ 3,550,270

272,910 272,910 $ 3,615,120

239,850 239,850 $ 3,717,610


GENERAL PLANNING

Grants and Restricted Sources Fund Summary 

Revenues in the GARS mostly comes from grants and other contributions. These revenues are recognized to the extent that there are related grant/program expenditures. This activity has no impact on fund balance.

The fund also receives revenues from RICO seizures and Court fines. These sources come without a spending obligation and may be accumulated over time. These accumulated balances are restricted for purposes related to the Police Department and Municipal Court.

Some expenditures in this fund are one-time in nature. Therefore, fund balance projections will continue to increase until uses can be identified and programmed into the five-year plan, such as is the case in 2020.

GARS FUND $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 ($200,000)

2019

2020

2021

2022

2023

2024

Ending Balances

$223,640

$158,550

$158,500

$156,900

$153,640

$148,600

Annual Change

$(157,920)

$(65,090)

$(50)

$(1,600)

$(3,260)

$(5,040)

143


Gâ&#x20AC;&#x201D;FIVE YEAR PLAN 2019

2020

2021

2022

2023

2024

Estimated

Forecasted

Forecasted

Forecasted

Forecasted

Forecasted

Amounts

Amounts

Amounts

Amounts

Amounts

Amounts

603,660 10,000 44,500 1,020 27,000 686,180

$ 487,360 10,000 45,000 780 27,000 570,140

$ 489,170 10,000 45,500 510 27,000 572,180

$ 491,040 10,000 46,000 210 27,000 574,250

120,600 37,950 158,550 844,730

113,800 44,700 158,500 $ 728,640

104,700 52,200 156,900 $ 729,080

93,190 60,450 153,640 $ 727,890

666,230 10,000 10,000 686,230

$ 551,740 10,000 10,000 571,740

$ 555,440 10,000 10,000 575,440

$ 559,290 10,000 10,000 579,290

113,800 44,700 158,500 844,730

104,700 52,200 156,900 $ 728,640

93,190 60,450 153,640 $ 729,080

79,150 69,450 148,600 $ 727,890

SOURCES REVENUES: Intergovernmental

$

Charges for Services Fines & Forfeitures Investment Earnings Miscellaneous Subtotal: Revenues

691,570 9,000 36,100 3,500 83,320 823,490

$

617,410 10,000 44,100 1,200 92,980 765,690

$

BEGINNING FUND BALANCES: Restricted for Police Restricted for Municipal Court Subtotal: Beginning Fund Balances

TOTAL SOURCES

330,810 50,750 381,560 $ 1,205,050

$

$

$

166,790 56,850 223,640 989,330

$

USES EXPENDITURES: Police Economic Development Human Resources Parks & Recreation Municipal Court Streets Subtotal: Expenditures

857,080 56,020 10,000 15,710 42,600 981,410

719,800 65,980 10,000 10,000 25,000 830,780

$

ENDING FUND BALANCES: Restricted for Police Restricted for Municipal Court Subtotal: Ending Fund Balances

TOTAL USES

166,790 56,850 223,640 $ 1,205,050

$

120,600 37,950 158,550 989,330

144

$


GENERAL PLANNING

Quail Creek Community Facilities District Fund Summary 

The fund’s secondary property tax rate will be $3.30 per $100 of assessed valuation and remain unchanged through 2022. $3.00 of the rate is used for debt service and $0.30 is used for operating expenditures. Beginning in 2023, the property tax rate for debt service is expected to decline commensurate with increased property (assessed) values . Growth in the tax base is associated with new development and changes in assessed property valuations .

Miscellaneous income represents developer contributions which will be used to pay the difference between the annual debt service obligations and the property tax for debt service. As such, this obligation declines as the property taxes increase.

The fund consumes all of its resources each year, resulting in ending balances of $0.

QUAIL CREEK CFD FUND $1

$0

($1)

2019

2020

2021

2022

2023

2024

Ending Balances

$-

$-

$-

$-

$-

$-

Annual Change

$-

$-

$-

$-

$-

$-

145


Gâ&#x20AC;&#x201D;FIVE YEAR PLAN 2019

2020

2021

2022

2023

2024

Estimated

Forecasted

Forecasted

Forecasted

Forecasted

Forecasted

Amounts

Amounts

Amounts

Amounts

Amounts

Amounts

958,890 500 62,050 1,021,440

$ 1,021,550 500 1,022,050

$ 1,031,160 500 1,031,660

SOURCES REVENUES: Taxes Investment Earnings (Losses)

$

Miscellaneous-Developer Contribution Subtotal: Revenues Restricted for QC CFD Subtotal: Beginning Fund Balances

TOTAL SOURCES

$

582,290 1,500 413,970 997,760

$

997,760

$ 1,012,410

$ 1,013,630

$ 1,021,440

$ 1,022,050

$ 1,031,660

$

$

$

$

$

709,690 500 302,220 1,012,410

$

830,970 500 182,160 1,013,630

$

USES CURRENT EXPENDITURES: General Government

$

Streets Parks and Recreation Subtotal: Current Expenditures

800 12,360 30,620 43,780

800 18,030 38,000 56,830

840 18,930 38,840 58,610

880 19,880 46,800 67,560

920 20,870 48,140 69,930

970 21,910 56,660 79,540

DEBT SERVICE: Principal Interest Other Subtotal: Debt Service Subtotal: Expenditures

670,000 279,480 4,500 953,980 997,760

685,000 266,080 4,500 955,580 1,012,410

705,000 245,520 4,500 955,020 1,013,630

725,000 224,380 4,500 953,880 1,021,440

745,000 202,620 4,500 952,120 1,022,050

745,000 202,620 4,500 952,120 1,031,660

997,760

$ 1,012,410

$ 1,013,630

$ 1,021,440

$ 1,022,050

$ 1,031,660

ENDING FUND BALANCES: Restricted for QC CFD Subtotal: Ending Fund Balances

TOTAL USES

$

146


GENERAL PLANNING

Rancho Sahuarita Community Facilities District Fund Summary 

The fund’s secondary property tax rate will not exceed $4.99 per $100 of net assessed valuation (NAV). Up to $4.69 of the rate is used for debt service and $0.30 is used for operating expenditures.

Miscellaneous income represents developer contributions which will be used to pay for shortfalls in the District’s net revenues, namely those associated with debt service.

The fund consumes all of its resources each year, resulting in ending balances of $0.

RANCHO SAHUARITA CFD FUND $0 ($500,000) ($1,000,000) ($1,500,000) ($2,000,000) ($2,500,000) ($3,000,000) ($3,500,000) ($4,000,000) ($4,500,000)

2019

2020

2021

2022

2023

2024

Ending Balances

$-

$-

$-

$-

$-

$-

Annual Change

$(4,022,660)

$-

$-

$-

$-

$-

147


Gâ&#x20AC;&#x201D;FIVE YEAR PLAN 2019

2020

2021

2022

2023

2024

Estimated

Forecasted

Forecasted

Forecasted

Forecasted

Forecasted

Amounts

Amounts

Amounts

Amounts

Amounts

Amounts

83,690 349,070 432,760

$ 120,010 315,630 435,640

$ 196,780 240,050 436,830

$ 293,160 143,690 436,850

4,026,000 (3,340) 4,022,660 $ 4,427,940 $ 447,060

$ 432,760

$ 435,640

$ 436,830

$ 436,850

$

$

$

$

$

SOURCES REVENUES: Taxes Investment Earnings (Losses)

$

Miscellaneous-Developer Contributions Subtotal: Revenues

57,620 45,000 302,660 405,280

$

76,370 370,690 447,060

$

BEGINNING FUND BALANCES: Restricted for Capital Acquisition Restricted for RS CFD Subtotal: Beginning Fund Balances

TOTAL SOURCES USES CURRENT EXPENDITURES: General Government Streets Subtotal: Current Expenditures

1,550 18,360 19,910

$

2,320 18,850 21,170

1,380 5,000 6,380

2,630 7,500 10,130

2,610 7,880 10,490

2,420 8,670 11,090

DEBT SERVICE: Principal Interest Other Subtotal: Debt Service

377,030 5,000 382,030

129,000 291,890 5,000 425,890

136,000 285,380 5,000 426,380

142,000 278,510 5,000 425,510

150,000 271,340 5,000 426,340

157,000 263,760 5,000 425,760

4,026,000 4,026,000 4,427,940

447,060

432,760

435,640

436,830

436,850

$ 4,427,940

$ 447,060

$ 432,760

$ 435,640

$ 436,830

$ 436,850

CAPITAL OUTLAY: Infrastructure Subtotal: Capital Outlay Subtotal: Expenditures ENDING FUND BALANCES: Restricted for RS CFD Subtotal: Ending Fund Balances

TOTAL USES

148


GENERAL PLANNING

Capital Infrastructure Improvement Fund Summary 

Unrestricted revenues (taxes and investment income) will remain relatively flat between 2020 and 2024, averaging $3.45 million annually. See the Major Revenues section for more information on construction contracting taxes.

Transfers in from other funds represent interfund reimbursements for certain capital outlay and debt service costs incurred in the CIIF.

Debt service costs increase over time. Town continues to replace its motor pool via capital lease financing. Also, in 2020 and 2021 new debt is expected to be issued to finance certain projects. the Capital Improvement Plan section for more information on project funding.

Capital outlay costs include project costs, payroll costs, and indirect cost allocations. See the Capital Improvement Plan section for more information on project costs.

Ending balances available for capital projects will decline in 2020 and 2021 and then remain relatively flat thereafter. Most of the available funding is programmed as part of the development of the Capital Improvement Plan.

Millions

CIIF FUND $8.0 $6.0 $4.0 $2.0 $0.0 ($2.0) ($4.0) ($6.0)

2019

2020

2021

2022

2023

2024

Ending Balances

$2,181,460

$1,108,680

$6,595,610

$3,749,860

$131,310

$153,420

Annual Change

$(2,889,050)

$(1,072,780)

$5,486,930

$(2,845,750)

$(3,618,550)

$22,110

149


Gâ&#x20AC;&#x201D;FIVE YEAR PLAN 2019 Estimated Amounts

2020 Forecasted Amounts

2021 Forecasted Amounts

2022 Forecasted Amounts

2023 Forecasted Amounts

2024 Forecasted Amounts

$ 3,299,160 9,600 140,090 70,000 249,840 3,768,690

$ 3,500,940 3,203,550 25,040 31,400 6,760,930

$ 3,488,220 59,900 3,548,120

$ 3,143,340 79,870 3,223,210

$ 3,430,390 29,770 3,460,160

$ 3,471,550 2,180 3,473,730

47,470 8,630 (2,579,220) 65,000 570,000 (1,888,120)

628,650 65,740 11,950 65,000 3,528,600 749,140 5,049,080

343,650 93,050 11,950 65,000 8,691,000 742,740 9,947,390

340,125 98,100 11,950 65,000 836,560 1,351,735

341,325 107,100 18,440 65,000 887,880 1,419,745

341,975 99,320 17,560 65,000 1,122,000 1,645,855

2,579,220 2,491,290 5,070,510 $ 6,951,080

2,181,460 2,181,460 $ 13,991,470

1,108,680 1,108,680 $ 14,604,190

6,062,100 533,510 6,595,610 $ 11,170,555

3,500,000 249,860 3,749,860 $ 8,629,765

131,310 131,310 $ 5,250,895

$ 1,898,160 346,090 5,000 2,249,250

$ 2,118,540 548,600 5,000 125,000 2,797,140

$ 2,468,050 521,360 5,000 200,000 3,194,410

$ 2,650,230 489,815 5,000 3,145,045

$ 2,794,210 450,385 5,000 3,249,595

$ 2,908,440 419,355 5,000 3,332,795

780,160 300,000 738,460 701,750 2,520,370 4,769,620

7,375,990 700,140 1,118,520 891,000 10,085,650 12,882,790

693,560 518,360 2,684,250 918,000 4,814,170 8,008,580

2,151,040 647,510 1,262,100 215,000 4,275,650 7,420,695

4,141,410 752,450 50,000 305,000 5,248,860 8,498,455

779,530 752,450 47,700 185,000 1,764,680 5,097,475

2,181,460 2,181,460 $ 6,951,080

1,108,680 1,108,680 $ 13,991,470

6,062,100 533,510 6,595,610 $ 14,604,190

3,500,000 249,860 3,749,860 $ 11,170,555

131,310 131,310 $ 8,629,765

153,420 153,420 $ 5,250,895

SOURCES REVENUES: Taxes Licenses and Permits Intergovernmental Investment Earnings Miscellaneous Subtotal: Revenues OTHER SOURCES: Transfer In From General Fund Transfers In From HURF Transfer In From WW Trasfers Out to WW Proceeds on Sale of Assets Debt Proceeds Capital Leases Subtotal: Other Sources BEGINNING FUND BALANCES: Restricted: Unused Debt Proceeds Assigned to Interfund Advances Available for Capital Projects Subtotal: Beginning Fund Balances

TOTAL SOURCES USES DEBT SERVICE: Principal Interest Other Debt Issuance Costs Subtotal: Debt Service CAPITAL OUTLAY: General Government Public Safety Highways and Streets Culture and Recreation Subtotal: Capital Outlay Subtotal: Expenditures ENDING FUND BALANCES: Restricted: Unused Debt Proceeds Available for Capital Projects Subtotal: Ending Fund Balances

TOTAL USES

150


GENERAL PLANNING

Wastewater Fund Summary 

Operating revenues are expected to increase by 35% between 2020 and 2024. In accordance with the last rate study, 7% user fee increases are programmed each year through the first half of 2024. Thereafter, 3% annual rate increases are anticipated. See the Major Revenues section for more information.

Long-term storage credits represent the value of the newly generated effluent recharge credits as certified by the Arizona Department of Water Resources. Changes in valuation were derived by using the Central Arizona Project (CAP) five-year projected rate schedule. The cumulative value of the credits is reflected in assigned fund balances.

Connection fees will be earned to the extent there is new development connecting to the utility. See the Major Revenues section for more information.

Transfers out to the CIIF are needed to reimburse the CIIF for capital lease payments made on Wastewater vehicles.

After adjusting for one-time items, departmental operating expenditures are expected to increase by 12% between 2020 and 2024. These costs are reflective of anticipated growth from new development connections as well as inflationary increases.

Unassigned fund balances will be in deficit position through 2023. These deficits will be covered by an interfund loan from the General Fund. Over this time, the General Fund will also need to maintain additional fund balances averaging $539 thousand annually to meet the minimum fund balance policy requirements. In 2024, however, the Wastewater fund will be able to support its own fund balance requirements.

Millions

WASTEWATER FUND $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0

2019

2020

2021

2022

2023

2024

Ending Balances

$435,040

$876,300

$1,539,720

$2,766,590

$4,197,300

$5,890,480

Annual Change

$4,281,950

$441,260

$663,420

$1,226,870

$1,430,710

$1,693,180

151


Gâ&#x20AC;&#x201D;FIVE YEAR PLAN 2019

2020

2021

2022

2023

2024

Estimated

Forecasted

Forecasted

Forecasted

Forecasted

Forecasted

Amounts

Amounts

Amounts

Amounts

Amounts

Amounts

$ 3,423,540 251,830 187,350 12,040 3,874,760

$ 3,719,980 271,120 168,620 12,230 4,171,950

$ 4,059,990 292,590 125,000 12,000 4,489,580

$ 4,431,070 315,710 100,000 12,000 4,858,780

$ 4,836,070 344,570 75,000 12,000 5,267,640

$ 5,179,430 369,030 50,000 12,000 5,610,460

(20,120) 143,330 21,260 115,700 95,160

(15,440) 342,990 70,950 282,200 465,720

(12,230) 337,570 37,260 316,060 -

(2,460) 298,990 27,260 321,710 296,560

13,290 307,200 17,260 338,640 136,750

18,270 416,340 17,260 338,640 136,750

355,330 4,230,090

1,146,420 5,318,370

678,660 5,168,240

942,060 5,800,840

813,140 6,080,780

927,260 6,537,720

2,112,750 2,579,220 (8,630) 4,683,340

(11,950) (11,950)

(11,950) (11,950)

(11,950) (11,950)

(18,440) (18,440)

(17,560) 1,750,000 1,732,440

2,108,050 750,000 1,339,240

2,108,050 750,000 1,482,570

2,108,050 750,000 1,825,560

2,108,050 750,000 2,163,130

2,108,050 750,000 2,462,120

2,108,050 2,769,320

SOURCES OPERATING REVENUES: User Charges - Residential User Charges - Commercial Late Fees & Interest Charges Other Charges Subtotal: Operating Revenues NON-OPERATING REVENUES: Investment Earnings (Losses) Long-term Storage Credits Miscellaeous Sewer Connection Fees - Residential Sewer Connection Fees - Commercial Subtotal: Non-Operating Revenues Subtotal: Revenues OTHER SOURCES: Transfers In from General Fund Transfers In from CIIF Transfers Out To CIIF Proceeds of Long-Term Debt Subtotal: Other Sources BEGINNING FUND BALANCES: Restricted for Debt Service Restricted for Rate Stabilization Fund Assigned for Long-term Storage Credits Unassigned (Deficits) Subtotal: Beginning Fund Balances

TOTAL SOURCES

(8,044,200) (3,905,580) (3,807,310) (3,481,460) (2,553,580) (680,070) (3,846,910) 435,040 876,300 1,539,720 2,766,590 4,197,300 $ 5,066,520 $ 5,741,460 $ 6,032,590 $ 7,328,610 $ 8,828,930 $ 12,467,460

USES CURRENT EXPENDITURES: Wastewater Utility Department Subtotal: Current Expenditures

-0.3% 10.4% -7.4% 3.4% 3.3% 3.8% $ 2,019,530 $ 2,230,310 $ 2,064,350 $ 2,133,510 $ 2,203,110 $ 2,285,970 2,019,530 2,230,310 2,064,350 2,133,510 2,203,110 2,285,970

DEBT SERVICE: Principal Interest Debt Issuance Costs Subtotal: Debt Service

1,652,240 726,270 2,378,510

1,713,820 664,700 2,378,520

1,777,690 600,830 2,378,520

1,843,930 534,580 2,378,510

1,912,650 465,870 2,378,520

1,983,930 432,080 100,000 2,516,010

233,440 233,440

256,330 256,330

50,000 50,000

50,000 50,000

50,000 50,000

1,775,000 1,775,000

4,631,480

4,865,160

4,492,870

4,562,020

4,631,630

6,576,980

CAPITAL OUTLAY: WW Capital Projects Subtotal: Capital Outlay Subtotal: Expenditures ENDING FUND BALANCES: Restricted for Debt Service Restricted for Rate Stabilization Fund Assigned for Long-term Storage Credits Unassigned (Deficits) Subtotal: Ending Fund Balances

TOTAL USES

2,108,050 750,000 1,482,570 (3,905,580) 435,040 $ 5,066,520 $

2,108,050 750,000 1,825,560 (3,807,310) 876,300 5,741,460 $

152

2,108,050 750,000 2,163,130 (3,481,460) 1,539,720 6,032,590 $

2,108,050 750,000 2,462,120 (2,553,580) 2,766,590 7,328,610 $

2,108,050 2,769,320 (680,070) 4,197,300 8,828,930 $

2,108,050 3,185,660 596,770 5,890,480 12,467,460


P

roviding the capital assets (infrastructure, facilities, and equipment) needed for public services is among the most important responsibilities of Town officials. These assets are the primary method for the Town to accomplish several goals. Construction of capital infrastructure is a method of carrying out partnership plans with private entities. These assets provide a means of supporting and encouraging development in accordance with public plans. Construction of capital facilities is a method of providing a work environment to public employees and a gathering place for general citizenry. And finally, purchase of capital equipment is a method of multiplying the output of public employees.

153


The capital plan is the Townâ&#x20AC;&#x2122;s multi-year blueprint for creating and maintaining the crucial infrastructure that will support Sahuarita. Each year, in conjunction with the annual budgeting process, the departments of the Town Manager and Finance coordinate the process of revising and updating the plan. The values, priorities, goals, and objectives established by Sahuaritaâ&#x20AC;&#x2122;s elected officials and citizens determine the broad parameters for incorporating new capital improvement projects into the plan. Other documents, such as the Townâ&#x20AC;&#x2122;s General Plan, are important assets that guide the preparation of the plan.

154


GENERAL PLANNING - CAPITAL IMP

WHAT IS THE CAPITAL

A

capital improvement plan (CIP) is the document that local governments use as a multi-year map of planned and funded capital projects and other asset acquisitions. Items included in the CIP are assets and projects that cost $50,000+ and have a useful life of more than one year.

The Townâ&#x20AC;&#x2122;s CIP includes the following characteristics: The CIP covers a five year period, the budget year and four planning years. The Town reviews and updates the CIP annually. The first year of the CIP is incorporated into the annual budget. The CIP accounts for projects such as office remodeling and projected ongoing equipment replacement plans. Expenditures occur each year and are necessary to ensure the Town has adequate equipment to fulfill critical services.

The CIP allocates project costs by year according to when spending is anticipated to occur. Appropriations of funds, sufficient to cover expenditure levels, are made each year as part of the process of developing the annual budget. The CIP estimates the impact of projects on the operating budget. Some projects add recurring expenditures and new positions. Others result in expenditure savings or possibly generate additional revenues.

A capital project falls into one of four categories: 1. New construction refers to the creation of new infrastructure which did not exist before. This is needed to provide appropriate service to a growing population. One example would be the construction of a new road.

155

2. Replace end-of-life assets refers to the natural life cycle of assets which are consumed and need to be replaced in order to provide the same service to our citizens. One example would be the replacement old vehicles that exceed their useful life. 3. Enhance existing assets refers to the improvement of current infrastructure in order to provide better or more efficient service to our citizens. One example would be the improvement of a 4way stop sign to a lighted traffic signal in order move traffic more efficiently. 4. Major repair and maintenance projects include those that require significant efforts and resources to maintain or return assets to a desired or serviceable state. The Townâ&#x20AC;&#x2122;s pavement management program is an example.


PROVEMENT PLAN - INTRODUCTION

IMPROVEMENT PLAN?

Financing Options: The Townâ&#x20AC;&#x2122;s staff conducts a thorough review of all funding options in order to determine the most efficient and least costly method of paying for capital needs. There are generally three categories of funding available: Local funding refers to the money which has been saved from previous years combined with revenue received in the current year. Local funding is the most flexible resource available. It is also used to make debt payments and to provide a local matching source, required in many grant agreements. Grants, contributions and restricted sources refer to funding which comes from partner-entities. Some partners, such as the Pima County Regional Transportation Authority, provide financing through grants to reimburse the Town for expenditures. Other part-

ners may provide money, land, or rights to access land in order to accomplish a mutually beneficial goal, such as a water company joining a partnership to improve a bridge and improve the water line attached to that bridge. Debt refers to funding which comes from a structured borrowing of money from the capital markets. Debt is often used when there are insufficient funds on hand to acquire a new asset. Smaller payments are then made over a long -term period of time. Those who benefit from the existence of the new asset are the ones who provide the revenues that are used to make the debt payments; a concept known as intergenerational equity. A more detailed discussion of each category, including the amount of funding available from various sources follows.

LOCAL FUNDING General Fund The General Fund sources are unrestricted and may be used to fund capital projects. The General Fund may far for project costs directly or may transfer resources to other funds if those funds are incurring the costs.

Capital Fund (CIIF) The Capital Infrastructure Improvement Fund (CIIF) is the financing source that includes the Townâ&#x20AC;&#x2122;s 4.0% tax on new construction, investment earnings, and accumulated reserves (i.e., beginning fund balances). The Town evaluates the amount of money which has been received in the past as well as the expectation of future revenues to

(Continued pg. 155)

156


GENERAL PLANNING - CAPITAL IMP

HOW IS THE CAPITAL IMPRO (Continued from pg. 140)

determine the amount of funding available from local sources. This process requires significant analysis and estimation of future capital purchases made from local source as well as estimation of internal wastewater deficits. The information is derived and analyzed concurrently between the plan of capital finance as well as the 5 year plan(s) for the various funds, and the projection of major revenues. Demands on this local source are significant.

Wastewater Fund This source includes system revenues of the wastewater utility, including sewer user and connection fees, accumulated reserves, and investment earnings. The Town evaluates the funding deficiency from the wastewater utility system in the current year as well as projecting the projected cash deficits or surpluses in future years.

GRANTS, CONTRIBUTIONS & RESTRICTED SOURCES

Highway Fund (HURF) The State of Arizona assesses a tax on fuel sales. The Town receives an allotment of the tax collections to use on specific capital projects. These collections may be distributed by the Arizona Department of Transportation, but the monies are mostly authorized and distributed through an intermediary; the Pima Association of Governments. In order to obtain funding the Town must submit a proposal for a grant and have the grant

proposal approved by either the ADOT or the PAG.

RTA Transportation Tax The Regional Transportation Authority (RTA) is a County-wide jurisdiction that assesses a 0.5% transaction privilege tax on all purchases within its boundaries. Pursuant to regionalized transportation planning, the Town receives an allotment of these tax collections to use on specific projects.

Federal and State Grants, Contributions and Restricted Sources Grants and contributions represent grants and awards from federal, state, and other sources. Most of these require the Town to incur project costs and subsequently submit financial reports for reimbursement. The Town must submit grant proposals which are reviewed and approved by the granting authority in order to access grant funds. Restricted sources represent revenues that have been collected pursuant to federal and state law, whose use is limited for specified purposes.

Partnerships The Town is actively seeking partners to increase the public infrastructure within the Town for the benefit of our citizens and our region. We obtain funding from partners who share an interest in increasing the public infrastructure within the Town boundaries.

DEBT Periodically the Town may obtain debt proceeds by entering into longterm debt arrangements with lending institutions, such as banks or the Wa-

157

ter Infrastructure Finance Authority (WIFA); or the Town may access the capital markets directly by issuing bonded debt to investors. The debt proceeds are then used to construct or acquire capital assets. Annual debt service payments are made from local revenue sources.

Legal Debt Limit The Town is subject to the following debt limitations imposed by Arizona State statutes: 1.) Under Arizona law, the citizens of the Town can vote to issue general obligation bonds for an amount up to 20% of its secondary assessed property valuation for specific services, such as transportation, water, sewer, lighting, parks and recreational facilities. 2.) Under Arizona law, the citizens of the Town can vote to issue general obligation bonds for an amount up to 6% of secondary assessed valuation for general municipal purposes. The citizens of the Town have not voted to authorize any general obligation bonds that would apply against these debt limits. The total debt capacity in 2020 is projected to be approximately $66.4 million. The Quail Creek Community Facilities District and the Ranch Sahuarita Community Facilities District are legally separate entities and, therefore, their debt obligations do not count towards the Townâ&#x20AC;&#x2122;s debt limitation.


PROVEMENT PLAN - INTRODUCTION

ROVEMENT PLAN FUNDED?

158


GENERAL PLANNING - CAP

Summary The plan takes into consideration all known capital needs and ties potential revenue sources to those needs. As the Town continues to grow, new needs will undoubtedly surface, causing the plan to fluctuate and require more resources. For this reason, the Town always considers all requests, but only those projects of the highest priority that fit within the available dollars are included in the plan. All other projects may be reconsidered in future years if more funding becomes available. The CIP does not include the assets acquired by the community facilities districts as those projects go through a separate planning process and are established in development agreements.

The CIP includes 38 projects totaling $33,000,610 for fiscal years 2020 through 2024. Of these, eight are considered projects of notable interest and are highlighted on two-page spreads. These eight projects will cost $22,601,560 in total over the next five years. The remaining 30 projects will cost $10,399,050 over the next five years. The 2020 budget incorporates the first year of the CIP.

Millions

Project Costs by Year $14.0

$12.0

$10.0

$8.0

$6.0

$4.0

$2.0

$0.0

FY 2020

FY 2021

FY 2022

159

FY 2023

FY 2024


PITAL IMPROVEMENT PLAN FUNDING SOURCE SUMMARY SOURCE Capital Fund (CIIF) General Fund HURF Fund Grants- Federal Grants - Other Debt Pima County Wastewater Fund

FY 2020 FY 2021 FY 2022 FY 2023 $ 1,763,460 $ 1,200,960 $ 450,000 $ 580,000 $ 1,200,000 500,000 500,000 500,000 978,120 873,040 711,550 721,240 3,000,000 172,180 4,152,740 3,171,640 3,398,660 4,387,880 78,750 160,000 $ 11,505,250 $ 5,745,640 $ 5,060,210 $ 6,189,120 $

GRAND TOTAL

FY 2024 TOTAL 442,700 $ 4,437,120 500,000 3,200,000 785,690 4,069,640 3,000,000 172,180 1,122,000 16,232,920 78,750 1,650,000 1,810,000 4,500,390 $ 33,000,610

DEPARTMENT EXPENDITURE SUMMARY DEPARTMENT Non-Departmental Finance-Technology Police Parks & Recreation Public Works-Facilities Streets Wastewater Utility

FY 2020 FY 2021 $ 6,719,980 $ 224,380 $ 350,000 235,000 700,140 518,360 891,000 918,000 85,000 2,599,130 3,849,900 160,000 $ 11,505,250 $ 5,745,640 $

GRAND TOTAL

FY 2022 FY 2023 1,689,050 $ 3,635,430 $ 235,000 275,000 647,510 752,450 215,000 305,000 2,273,650 1,221,240 5,060,210 $ 6,189,120 $

Funding Sources

FY 2024 TOTAL 369,550 $ 12,638,390 235,000 1,330,000 752,450 3,370,910 185,000 2,514,000 85,000 1,308,390 11,252,310 1,650,000 1,810,000 4,500,390 $ 33,000,610

Projects by Function

$14,053,390 43%

$16,232,920 49% $1,810,000 5%

$5,879,640 18%

$3,370,910 10%

$7,637,120, 23%

Grants

Unrestricted local

$3,250,930 10%

Restricted local

$11,252,310 34%

$2,514,000 8%

Debt/Capital Leases

Streets

160

Parks

Public Safety

Sewer

General


G PROJECTS EXPENDITURES BY DEPARTMENT DEPARTMENT PROJECT

YEAR 1 FY 2020

PROJ #

YEAR2 FY 2021

YEAR 3 FY 2022

YEAR 4 FY 2023

YEAR 5 FY 2024

TOTAL YEARS 1-5

Non-Departmental Motor Pool Vehicle Acquisition Program Advanced Manufacturing and Technology Center Sahuarita Square Non-Departmental Total

xxND1 17ND1 18ND1

$

49,000 $ 6,435,000 235,980 $ 6,719,980 $

224,380 $ 189,050 $ 135,430 $ 1,500,000 3,500,000 224,380 $ 1,689,050 $ 3,635,430 $

369,550 $ 967,410 6,435,000 5,235,980 369,550 $ 12,638,390

Finance-Technology IT Infrastructure Upgrades & Replacements Workstation Upgrades & Replacements Communication Rooms Generators Technology Total

xxIT1 xxIT3 20IT1

$

$

200,000 $ 100,000 50,000 350,000 $

175,000 $ 60,000 235,000 $

175,000 $ 60,000 235,000 $

175,000 $ 100,000 275,000 $

175,000 $ 900,000 60,000 380,000 50,000 235,000 $ 1,330,000

Police Police Vehicle Acquisition Program Police Total

xxPD1

$ $

700,140 $ 700,140 $

518,360 $ 518,360 $

647,510 $ 647,510 $

752,450 $ 752,450 $

752,450 $ 3,370,910 752,450 $ 3,370,910

Park Playground Canopy Replacement Program

xxK01

$

25,000 $

25,000 $

25,000 $

25,000 $

Park Maintenance Facility Splash Pad Wrightson Ridge School Park Partnership Pump Track Inclusive Playground & Pathway Connections Pickleball Courts Replace Park Furnishings Scoreboard Installation Bocce, Corn Hole, Horseshoe, Table Tennis Net Climber Play Apparatus Ramadas at Q.C. Veterans Municipal Park Bridge Over Swale at Sahuarita Lake Park Shade Structures for Picnic Tables-NSC Park Sand Volleyball Court Skate Spot Replace Concession Building at Anamax Parks & Recreation Total

14K04 17K05 18K01 18K04 18K05 19K03 20K01 20K02 20K03 20K04 20K05 20K07 20K09 20K10 20K11 20K12

Parks & Recreation

50,000 25,000 50,000 25,000 325,000 79,000 60,000 25,000 112,000 115,000 $ 891,000

893,000 $ 918,000

100,000 90,000 $ 215,000

175,000 55,000 50,000 $ 305,000

25,000 $ 65,000 95,000 $ 185,000

125,000 225,000 918,000 50,000 65,000 25,000 325,000 79,000 60,000 25,000 112,000 115,000 100,000 90,000 55,000 50,000 95,000 $ 2,514,000

Public Works-Facilities Town Center Event and Garden Lighting Public Works-Facilities Total

20FM1

$ $

Streets Pavement Preservation Traffic Signal Program Interchange Improvements: Sahuarita Rd/I-19 Signalized Intersection at La Posada Quail Crossing Blvd Extension-Phase 2 La Villita Barrier Upgrade Sawmill Wash Maintenance LED Lighting Upgrades El Toro/La Villita Extension DCR Pima Mine Road Multi-Use Path Reconfiguration of W. Duval Road(s) Access Streets Total

xxS01 xxS02 05P03 19S01 19S02 20S01 20S02 20S03 20S04 20S05 20S06

$ 1,518,560 $ 1,198,040 $ 1,019,550 $ 1,011,240 $ 1,085,690 $ 5,833,080 159,560 175,000 192,000 210,000 200,000 936,560 22,700 22,700 202,500 202,500 321,000 2,428,900 787,100 3,537,000 96,000 96,000 78,750 78,750 47,960 47,960 95,920 275,000 275,000 124,800 124,800 50,000 50,000 $ 2,599,130 $ 3,849,900 $ 2,273,650 $ 1,221,240 $ 1,308,390 $ 11,252,310

Wastewater Utility Wastewater Plant Expansion Phase V Wastewater Modular Building Wastewater Utility Total

04W02 16W03

$

GRAND TOTAL

$

85,000 $ 85,000 $

$ 160,000 160,000 $

-

-

$ $

$ $

-

-

$ $

$ $

-

-

$ $

-

$ $

85,000 85,000

$ 1,650,000 $ 1,650,000 160,000 $ 1,650,000 $ 1,810,000

$ 11,505,250 $ 5,745,640 $ 5,060,210 $ 6,189,120 $ 4,500,390 $ 33,000,610

161


GENERAL

PLANPROJECTS BY FUNDING SOURCE SOURCE PROJECT

PROJ#

Capital Fund (CIIF) IT Infrastructure Upgrades & Replacements Workstation Upgrades & Replacements Park Playground Canopy Replacement Program Interchange Improvements: Sahuarita Rd/I-19 Park Maintenance Facility Splash Pad Sahuarita Square Wrightson Ridge School Park Partnership Pump Track Inclusive Playground & Pathway Connections Signalized Intersection at La Posada Quail Crossing Blvd Extension-Phase 2 Replace Park Furnishings Scoreboard Installation

xxIT1 $ xxIT3 xxK01 05P03 14K04 17K05 18ND1 18K01 18K04 18K05 19S01 19S02 20K01 20K02

Bocce, Corn Hole, Horseshoe, Table Tennis Courts

20K03

Net Climber Play Apparatus Bridge Over Swale at Sahuarita Lake Park Shade Structures for Picnic Tables-NSC Park Sand Volleyball Court Skate Spot Replace Concession Building at Anamax La Villita Barrier Upgrade LED Lighting Upgrades Reconfiguration of W. Duval Road(s) Access Communication Rooms Generators Town Center Event and Garden Lighting Capital Fund (CIIF) Total

20K04 20K07 20K09 20K10 20K11 20K12 20S01 20S03 20S06 20IT1 20FM1

General Fund Pavement Preservation Sahuarita Square Pickleball Courts Ramadas at Q.C. Veterans Municipal Park General Fund Total HURF Fund Pavement Preservation Traffic Signal Program Grants-Federal Total

YEAR 1 FY 2020 200,000 $ 100,000 25,000 50,000 25,000 160,000 50,000 25,000 202,500 321,000 79,000 60,000 25,000

YEAR2 FY 2021

YEAR 3 FY 2022

175,000 $ 60,000 25,000 893,000 -

YEAR 4 FY 2023

175,000 $ 60,000 25,000 -

112,000 96,000 47,960 47,960 50,000 50,000 85,000 $ 1,763,460 $ 1,200,960 $

YEAR 5 FY 2024

175,000 $ 100,000 25,000 175,000 -

TOTAL YEARS 1-5

175,000 $ 60,000 25,000 22,700 65,000 -

900,000 380,000 125,000 22,700 225,000 918,000 160,000 50,000 65,000 25,000 202,500 321,000 79,000 60,000 25,000

100,000 90,000 450,000 $

55,000 50,000 580,000 $

112,000 100,000 90,000 55,000 50,000 95,000 95,000 96,000 95,920 50,000 50,000 85,000 442,700 $ 4,437,120

xxS01 $ 700,000 $ 18ND1 60,000 19K03 325,000 20K05 115,000 $ 1,200,000 $

500,000 $ 500,000 $

500,000 $ 500,000 $

500,000 $ 500,000 $

500,000 $ 2,700,000 60,000 325,000 115,000 500,000 $ 3,200,000

xxS01 xxS02

698,040 $ 175,000 873,040 $

519,550 $ 192,000 711,550 $

511,240 $ 210,000 721,240 $

585,690 $ 3,133,080 200,000 936,560 785,690 $ 4,069,640

$ $

818,560 $ 159,560 978,120 $

Grants- Federal Advanced Manufacturing & Technology Center Grants-Federal Total

17ND1 $ 3,000,000 $ $ 3,000,000 $

-

$ $

-

$ $

-

$ $

-

$ 3,000,000 $ 3,000,000

Grants - Other Advanced Manufacturing & Technology Center Sahuarita Square Pima Mine Road Multi-Use Path Grants - Partners Total

17ND1 $ 18ND1 20S05 $

-

$

-

$

-

$

-

$

Debt Motor Pool Vehicle Acquisition Program Police Vehicle Acquisition Program Advanced Manufacturing & Technology Center Sahuarita Square Quail Crossing Blvd Extension-Phase 2 El Toro/La Villita Extension DCR Long-Term Debt Total

xxND1 $ 49,000 $ 224,380 $ 189,050 $ 135,430 $ 369,550 $ 967,410 xxPD1 700,140 518,360 647,510 752,450 752,450 3,370,910 17ND1 3,403,600 3,403,600 18ND1 1,500,000 3,500,000 5,000,000 19S02 2,428,900 787,100 3,216,000 20S04 275,000 275,000 $ 4,152,740 $ 3,171,640 $ 3,398,660 $ 4,387,880 $ 1,122,000 $ 16,232,920

Pima County Sawmill Wash Maintenance Pima County Bonds Total Wastewater Enterprise Fund Wastewater Plant Expansion Phase V Wastewater Modular Building Wastewater Enterprise Fund Total GRAND TOTAL

20S02

31,400 $ 15,980 124,800 172,180 $

$

$

$

$ $

78,750 $ 78,750 $

-

$ $

-

$ $

-

$ $

04W02 $ 16W03 $

$ 160,000 160,000 $

-

$

-

$

-

$ 1,650,000 $ 1,650,000 160,000 $ 1,650,000 $ 1,810,000

$

$

-

$

$ $

31,400 15,980 124,800 172,180

78,750 78,750

$ 11,505,250 $ 5,745,640 $ 5,060,210 $ 6,189,120 $ 4,500,390 $ 33,000,610

162


GENERAL PLANNING - CAPITAL IMPRO

Pavement Preservation Description Maintenance and rehabilitation of existing roadways throughout Town, as needed and identified through automated road analysis, field observations and/or maintenance history. Potential projects may include chip seals, overlays, fog seals, or other pavement treatments/improvements intended to extend the useful life of the asset. Department staff will prioritize the list of roadways based on pavement condition, traffic volume, location, utility conflicts, cost and other factors as applicable. The proposed pavement preservation program is based on identified funding.

Justification Without regularly scheduled maintenance roads have a 20-year life. The life of a road, however, may be extended up to four times with regularly scheduled yearly maintenance that includes crack and fog sealing, pot hole and pavement patching. Further chip seals and overlays should be completed on regularly scheduled intervals depending on the date of construction and the type of road. Allowing roads to fail in the absence of a pavement preservation program can cost up to 5 times the cost of preservation.

Summary of Operational Costs and Benefits This project itself is a maintenance project, intended to maintain pavement standards on Towns roadways.

163


OVEMENT PLAN - NOTABLE PROJECTS

xxS01 Costs by Year

Funding Sources General Fund

44%

Program

Year

HURF

56%

Ongoing

PRIOR

$1,518,560

FY 2020

n/a

$1,198,040

FY 2021

n/a

$1,019,550

FY 2022

n/a

Useful Life

$1,011,240

FY 2023

n/a

20 Years

$1,085,690

FY 2024

n/a

Ongoing

FUTURE

Total 5-Year Cost

164

Operations


GENERAL PLANNING - CAPITAL IMPRO

Quail Crossing Blvd Extension Phase 2 Description Phase 2 includes the design and construction of approximately 1.2 miles of two-lane roadway, drainage improvements and atgrade crossing of the Santa Cruz River to connect the Phase 1 road with Old Nogales Hwy. This will complete the roadway connection between the Nogales Hwy and the Old Nogales Hwy. This project also requires the installation of a traffic signal at the intersection with Old Nogales Hwy. Includes environmental work necessary to qualify for federal grant money as well as pursuing grant opportunities for an all weather bridge.

Justification Phase 2 of this project will improve mobility of people and goods by providing a link outlying residential uses and commercial development, employment centers and I-19. It will also improve emergency response times by providing a forth crossing of the Santa Cruz River within the Town. Will also provide the environmental clearances necessary to position the Town to pursue federal funding opportunities.

Summary of Operational Costs and Benefits The at-grade crossing will require additional labor by the Streets Department to ensure that the closure/warning gates, beacons, and new traffic signal are functioning correctly. Water flowing in the Santa Cruz will overtop the road multiple times during each year, and require additional debris removal/sweeping and possible asphalt repair (at least 5 times/year). Every five years (outside of the planning horizon) the grade control structure will need a $40k rehabilitation on the soil cement. Three years after the road is completed pavement preservation treatments will be needed to extend the life of the asphalt.

165


OVEMENT PLAN - NOTABLE PROJECTS

19S02

2

Costs by Year

Funding Sources Debt

84%

Construction Program

Year

Capital Fund

16%

$1,029,170 $ 309,500

PRIOR

$1,400,840 $ 321,000

FY 2019 2020

$4,000

$137,400 $2,428,900

FY 2020 2021

$4,000

$2,334,400 $ 787,100 $787,100

FY FY 2021 2022 FY FY 2022 2023

$26,500 $16,000 $14,000 $25,500

Useful Life

$0

$21,500 $25,500

10 Years

$0

FY FY 2023 2024 FUTURE FUTURE

Total Cost

$3,846,500

166

Operations

$33,500/yr


GENERAL PLANNING - CAPITAL IMPRO

Sahuarita Advanced Manufacturing an Description The Sahuarita Advanced Manufacturing and Technology Center (SAMTEC) project, is a multi-tenant facility that will provide flexible R&D and Manufacturing space for the expansion and attraction of high-tech companies. The project is partially funded by a grant from the Economic Development Administration Economic Adjustment Assistance Program and the Freeport McMoRan Foundation.

Justification The project addresses various needs identified within Sahuaritaâ&#x20AC;&#x2122;s Blueprint for Economic Prosperity and Growth strategic plan and provides economic diversification by; i. Investing and strengthening present and future employment centers; ii. Generate jobs commensurate with professional skills and backgrounds of citizens; iii. Provide industrial space (the primary factor that is preventing the Town from competing for economic development prospects in the near term).

Summary of Operational Costs and Benefits Costs include commercial brokerage fee in 2020 to find tenants that will make lease payments for use of the facility. There is no expected net operating costs for facility maintenance as the leases are expected to be of the triple-net kind; tenants will be responsible for direct costs and common area maintenance costs will be recovered via billings to tenants.

167


OVEMENT PLAN - NOTABLE PROJECTS

17ND

nd Technology Center

Costs by Year

Funding Sources Debt

47%

Construction Program

Year

Federal Grant

41%

$$618,700 793,200

PRIOR

General Fund

6%

$4,236,300 $6,435,000

FY 2019 2020

$0 $175,000

Other Grants

5%

$0

FY 2020 2021

-$180,000 $0

Capital Fund

1%

$0

FY FY 2021 2022 FY FY 2022 2023

-$180,000 $0 -$180,000 $0

FY FY 2023 2024 FUTURE FUTURE

-$180,000 $0

$0

Useful Life

$0

50 Years

$0

Total Cost

$7,228,200

168

Operations

$0


GENERAL PLANNING - CAPITAL IMPRO

Splash Pad Description Install a splash pad recreational water feature at Anamax Park.

Justification Provides a new amenity that can be used by all ages and abilities. Creates an outdoor community gathering spot, expands recreational opportunities, and serves as an oasis for cooling off in the Sahuarita heat. The project is proposed to be adjacent to a future inclusive playground (18K05), and placed on the site of the old, relocated maintenance yard.

Summary of Operational Costs and Benefits Water and electricity, supplies, pool chemicals, equip repair, maintenance. Anticipate the need for seasonal/temporary maintenance worker on weekends and holidays (1368 hours annually).

169


OVEMENT PLAN - NOTABLE PROJECTS

17K05 Costs by Year

Funding Sources Capital Fund

100%

Construction Program

Year

$0

PRIOR

$0 $ 25,000

FY 2019 2020

$0

$0 $893,000

FY 2020 2021

$ $0 0

$0

FY FY 2021 2022 FY FY 2022 2023

$0 $44,000 $0 $45,800

FY FY 2023 2024 FUTURE FUTURE

$16,000 $47,600

$757,500

Useful Life

$0

20 Years

$0

Total Cost

$918,000

170

Operations

$49,400/yr


GENERAL PLANNING - CAPITAL IMPRO

Sahuarita Square Description The project will establish a Town Center and Public Plaza in which commerce, social interaction and leisure activities mix in an attractive, pedestrian friendly, outdoor setting. An established Town Center and Public Plaza will also create a strong civic identity for the Town. Staff will first work to develop the project vision, review the potential sites to evaluate an alignment with the proposed vision and develop strategies that will be supported by an action plan providing strategic goals for the Town and staff to advance future activities. Location, scope and cost to be determined.

Justification A Sahuarita Town Center Vision report has been completed in which focus areas of the project have been established as follows; Create a Destination Draw; Offer Mix Uses; Expand and Enhance Connectivity; Showcase Arts, Culture, Food and Entertainment; Foster Community Collaboration. The report include public outreach, comparable analysis and case studies.

Summary of Operational Costs and Benefits Operating cost yet to be determined.

171


OVEMENT PLAN - NOTABLE PROJECTS

18ND1 Costs by Year

Funding Sources Debt

93%

Construction Program

Year

Capital Fund

3%

$0 $ 138,520

PRIOR

General Fund

3%

$0 $ 235,980

FY 2019 2020

$0

Grants

1%

$ $62,400 0

FY 2020 2021

$0

$0 $1,500,000 $0 $3,500,000

FY FY 2021 2022 FY FY 2022 2023

$250

$0

FY FY 2023 2024 FUTURE FUTURE

Useful Life

Various, per component

$0

Total Cost

$5,374,500

172

Operations

$250 TBD $250 TBD TBD


GENERAL PLANNING - CAPITAL IMPRO

Pickleball Courts and Ramadas Quail Description Install a pickleball court configuration to amenitize Quail Creek - Veterans Municipal Park, including lights and fencing. Install two picnic ramadas at Quail Creek-Veterans Municipal Park, including concrete pads and connecting, accessible pathways, tables, and grills.

Justification Provides a new amenity that can be used by players of all ages and skill levels. Active, healthy living through outdoor activities is supported by this amenity. Quail Creek park is the most feasible park location currently owned by the Town for pickleball courts due to the availability of existing infrastructure. Provides two additional group picnic ramadas for public use. The current park has 15 developed acres, but only one picnic area. Two additional ramadas expand capacity and services to the community, providing opportunities for leisure and socialization. Shaded picnic areas and benches were rated as the 1st most important leisure-based outdoor activity option by respondents to the 2018 Citizen Survey.

Summary of Operational Costs and Benefits Minimal - electricity, net replacement, periodic court resurfacing/restriping. Ramada maintenance costs, also minimal, will be offset by revenues from ramada permits.

173


OVEMENT PLAN - NOTABLE PROJECTS

19K03/20K0

Creek Park

Costs by Year

Funding Sources General Fund

100%

Construction Program

Year

$0

PRIOR

$0 $440,000

FY 2019 2020

$0

$0

FY 2020 2021

$0

$650,000

FY FY 2021 2022 FY FY 2022 2023

$0 $0 $2,500 $0

FY FY 2023 2024 FUTURE FUTURE

$2,500 $0

$0

Useful Life

$0

30 Years / 25 Years

$0

Total Cost

$440,000

174

Operations

$0


GENERAL PLANNING - CAPITAL IMPRO

La Posada Intersection Improvements Description This project will design and construct a new signalized intersection at E. Continental Road and S. Park Center Ave/Whitehouse Canyon Road near La Posada.

Justification Traffic signals are a vital tool used to safely and efficiently manage vehicle, bicycle and pedestrian traffic. Installing a traffic signal at this location will reduce congestion, time delay and improve traveler safety at this busy intersection. Additionally, reducing congestion and delay reduces air pollution and provides a more efficient use of fossil fuels.

Summary of Operational Costs and Benefits The new signal and upgraded roadway will be added to our current inventory, operation and maintenance.

175


OVEMENT PLAN - NOTABLE PROJECTS

19S01

s

Costs by Year

Funding Sources Capital Fund

100%

Construction Program

Year

$0 $202,500

PRIOR

$450,000 $202,500

FY 2019 2020

$1,200 $2,630

$0

FY 2020 2021

$1,200 $5,250

$0

FY FY 2021 2022 FY FY 2022 2023

$1,200 $5,250 $1,200 $5,250

FY FY 2023 2024 FUTURE FUTURE

$1,200 $5,250

$0

Useful Life

$0

15 Years

$0

Total Cost

$405,000

176

Operations

$5,250/yr


GENERAL PLANNING - CAPITAL IMPROVEMEN

Non-Departmental Motor Pool Vehicle Acquisition Program xxND1 Total 5 Yr. Cost: $967,410 Ongoing acquisition of new and replacement vehicles. Does not include police department vehicles. 35 vehicles, between two and twelve per year, are expected to be acquired over the five-year program.

Program Ongoing $

49,000

$

224,380

$

189,050

$

135,430

$

369,550 Ongoing

Finance-Technology IT Infrastructure Upgrades and Replacements Program xxIT1 Total 5 Yr. Cost: $900,000 Ongoing replacement and upgrades of old technology, including servers, switches, routers, cabling, A/V equipment, storage devices, access points, etc.

Total 5 Yr. Cost: $380,000 Ongoing replacement and upgrades of old technology, including desktops, laptops, printers, scanners, operating software, and standard business applications, etc.

Ongoing $

200,000

$

175,000

$

175,000

$

175,000

$

175,000

Total Cost: $50,000 Purchase and install two generators for the communications rooms located at Town Hall and the Municipal Court buildings. This will help to ensure continuity of operations during power outages.

$

-

$

-

$

-

$

-

$

-

Operations PRIOR FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

$

(7,500)

$

(7,500)

$

(7,500)

$

(7,500)

$

(7,500)

Program n/a $

100,000

$

60,000

$

60,000

$

100,000

$

60,000 Ongoing

Communication Rooms Generators 20IT1

Operations

Program

Ongoing

Workstation Upgrades and Replacements Program xxIT3

Year PRIOR FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Operations PRIOR FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

$

-

$

-

$

-

$

-

$

-

Acquisition $ $ $ $ $ $ $

177

PRIOR 50,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Operations

-

$

-

$

2,000

$

2,000

$

2,000

$

2,000


NT PLAN - OTHER PURCHASES AND PROJECTS

Police

Police Vehicle Acquisition Program xxPD1 Total 5 Yr. Cost: $3,370,910 Ongoing acquisition of new and replacement Police Department vehicles, including motorcycles and administrative and patrol automobiles. Cost includes vehicle equipment and installation. 52 vehicles, between eight and eleven per year, are expected to be acquired over the five-year program.

Program Ongoing $

700,140

$

518,360

$

647,510

$

752,450

$

752,450 Ongoing

Parks & Recreation Park Playground Canopy Replacement Program xxK01 Total 5 Yr. Cost: $125,000 Ongoing replacement and enhancement of existing shade canopies over playgrounds, picnic tables, benches, dugouts, and bleachers located in Town parks.

Total Cost: $442,900 Enclosed park maintenance yard and maintenance shop at Anamax Park, including indoor and outdoor areas for supply, tool, equipment and vehicle storage, bulk storage, fabrication workshop, and office area for maintenance staff.

Ongoing $

25,000

$

25,000

$

25,000

$

25,000

$

25,000

Total Cost: $1,827,060 Install sports field lighting at new K-8 school and contribute funds for field design and construction. A second phase adds a play structure and other amenities on one acre of the site in accordance with the intergovernmental agreement.

$

-

$

-

$

-

$

-

$

-

Operations PRIOR FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

$

-

$

-

$

-

$

-

$

-

Construction $ $ $ $ $ $ $

Wrightson Ridge School Park Partnership 18K01

PRIOR FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Program

Ongoing

Park Maintenance Facility 14K04

Operations

PRIOR 50,000 FY 2020 FY 2021 FY 2022 175,000 FY 2023 FY 2024 FUTURE

Operations

217,900

$

-

$

-

$

-

$

2,400

$

2,400 $2,400/yr

Construction $ $ $ $ $ $ $

178

PRIOR 50,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 390,000 FUTURE

Operations

1,387,060

$

-

$

-

$

-

$

-

$

$10,000/yr


GENERAL PLANNING - CAPITAL IMPROVEME

Parks & Recreation (conâ&#x20AC;&#x2122;t) Pump Track 18K04

Total Cost: $65,000 Install bicycle pump track at a park. The track circuit consists of banked turns and bumps and is ridden without pedaling through a pumping action that creates momentum via up and down body movement of upper body and arms. Amenity is available prefab, or can be earthen construction.

Construction PRIOR FY 2020 FY 2021 FY 2022 FY 2023 65,000 FY 2024 FUTURE

$

-

$ $ $ $ $ $

Inclusive Playground & Pathway Connections 18K05 Total Cost: $682,000 Inclusive playground and accessible pathway connections at Anamax Park. An inclusive play area provides a universal design where children with and without disabilities can play and exercise together on the apparatus.

Replace Park Furnishings 20K01 Total Cost: $79,000 Replace park furnishings - benches, picnic tables & trash receptacles - at Sahuarita Lake Park and North Santa Cruz Park.

PRIOR 25,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 657,000 FUTURE

$ $ $ $ $ $ $

$

-

$

-

$

-

$

500 $500/yr

Operations $

-

$

-

$

-

$

-

$

$3,000/yr

Acquisition PRIOR 79,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

$

Operations

-

$ $ $

$

Install poles, wiring, and electrical service on ball diamonds at Anamax Park (3) and North Santa Cruz Park (1) for the operation of donated scoreboards.

-

-

$

Total Cost: $60,000

$

Construction

$

Scoreboard Installation 20K02

Operations

$

-

$

-

$

-

$

-

$

-

Acquisition $ $ $ $ $ $ $

179

PRIOR 60,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Operations

-

$

500

$

500

$

550

$

550

$

600 $600/yr


ENT PLAN - OTHER PURCHASES AND PROJECTS

Parks & Recreation (conâ&#x20AC;&#x2122;t) Bocce, Corn Hole, Horseshoe, Table Tennis Courts 20K03 Total Cost: $25,000 Install a variety of play courts - bocce, corn hole, horseshoe, table tennis - at parks.

Acquisition $ $ $ $ $ $ $

Net Climber Apparatus 20K04 Total Cost: $112,000 Install a net climber play apparatus at Anamax Park, near the multipurpose fields.

$ $ $ $ $ $

Total Cost: $100,000 Install a prefab pedestrian bridge over the drainage swale in the southern portion of Sahuarita Lake Park, including abutments and pathway connections. Provides an ADA compliant route for access to the amphitheater, restroom and lake from the park south parking lot.

Shade Structures for Picnic Tables at North Santa Cruz Park 20K09 Total Cost: $90,000 Install two shade structures over existing picnic tables at North Santa Cruz Park.

-

$

-

$

-

$

-

$

-

$

-

Acquisition

$

Bridge Over Swale at Sahuarita Lake Park 20K07

PRIOR 25,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Operations

PRIOR 112,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Operations

-

$

-

$

500

$

500

$

500

$

500 $500/yr

Construction $ $ $ $ $ $ $

PRIOR FY 2020 FY 2021 100,000 FY 2022 FY 2023 FY 2024 FUTURE

Operations

-

$

-

$

-

$

-

$

-

$

-

Acquisition $ $ $ $ $ $ $

180

PRIOR FY 2020 FY 2021 90,000 FY 2022 FY 2023 FY 2024 FUTURE

Operations

-

$

-

$

-

$

-

$

-

$

-


GENERAL PLANNING - CAPITAL IMPROVEMEN

Parks & Recreation (conâ&#x20AC;&#x2122;t) Sand Volleyball Court 20K10 Total Cost: $55,000 Construct a sand volleyball court at Quail Creek Veterans Municipal Park.

Construction PRIOR FY 2020 FY 2021 FY 2022 55,000 FY 2023 FY 2024 FUTURE

$

-

$ $ $ $ $ $

Skate Spot 20K11 Total Cost: $50,000 Install a modular skate spot at Quail Creek-Veterans Municipal Park.

$ $ $ $ $ $

Total Cost: $95,000 Replace the existing concession building north of the ball diamonds in Anamax Park with a prefab structure, similar in style to the concession/ restroom building near the multipurpose fields and the restroom building between fields 1 and 2.

$

-

$

-

$

-

$

-

$

-

Acquisition

$

Replace Concession Building at Anamax Park 20K12

Operations

PRIOR FY 2020 FY 2021 FY 2022 50,000 FY 2023 FY 2024 FUTURE

Operations

-

$

-

$

-

$

-

$

-

$

-

Construction $ $ $ $ $ $ $

PRIOR FY 2020 FY 2021 FY 2022 FY 2023 95,000 FY 2024 FUTURE

Operations

-

$

-

$

-

$

-

$

-

$

-

Public Works-Facilities Town Center Event and Garden Lighting 20FM1 Total Cost: $85,000 Add electrical components necessary to replace the solar lighting with low voltage pedestrian and "up" lighting and to expand the areas covered by this lighting. Will also add additional electrical pedestals with outlets to additional areas within the garden as needed for Town Events.

Construction $ $ $ $ $ $ $

181

PRIOR 85,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Operations

-

$

-

$

500

$

500

$

500

$

500 $500/yr


NT PLAN - OTHER PURCHASES AND PROJECTS

Streets

Traffic Signal Program xxS02 Total 5 Yr. Cost: $936,560 Program to upgrade, maintain and replace traffic signals and associated components.

Program Ongoing $

159,560

$

175,000

$

192,000

$

210,000

$

200,000 Ongoing

Interchange Improvements Sahuarita Rd/Interstate 19 05P03 Total Cost: $36,136,910 Reconstruct interchange to accommodate six lanes of through traffic. The Design Concert Report was completed in 2009. Will require future funding from Arizona Department of Transportation.

Total Cost: $118,800 Installation of a vehicle barrier that meets current codes and standards. This location is on the east side of La Villita, approximately 1/4 mile north of Sahuarita Rd. at the existing culvert.

$ $ $ $ $ $

$ $ $ $ $ $

Total Cost: $78,750 This work includes design work to obtain a survey of the existing conditions, acquisition of as-built plans, comparison of the two and grading plans to restore the wash to its original condition. This work will also include the removal and disposal of sediment and any misc. repairs if needed.

$

-

$

-

$

-

$

-

$

-

PRIOR FY 2020 FY 2021 FY 2022 FY 2023 22,700 FY 2024 32,800,000 FUTURE

Operations

3,314,210

$

-

$

-

$

-

$

-

$

-

Construction

$

Sawmill Wash Maintenance 20S02

PRIOR FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Construction

$

La Villita Barrier Upgrade 20S01

Operations

PRIOR 96,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Operations

22,800

$

-

$

-

$

-

$

-

$

-

Program $ $ $ $ $ $ $

182

PRIOR 78,750 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Operations

-

$

-

$

5,000

$

-

$

5,000

$

$2,500/yr


GENERAL PLANNING - CAPITAL IMPROVEMEN

Streets (conâ&#x20AC;&#x2122;t)

LED Lighting Upgrades 20S03 Total Cost: $95,920 Remove existing High Pressure Sodium (HPS) light fixtures at four intersections and replace with electricity saving LED fixtures.

Acquisition PRIOR 47,960 FY 2020 47,960 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

$

-

$ $ $ $ $ $

El Toro/La Villita Extension DCR 20S04 Total Cost: $275,000 Preparation of a Design Concept Report (DCR) (including a concept plan) for the extension of El Toro Road to the east and La Villita Road to the south of the proposed future intersection.

PRIOR FY 2020 FY 2021 275,000 FY 2022 FY 2023 FY 2024 FUTURE

$

Addition of a multi-use path along the south side of Pima Mine Road from the casino to Rancho Sahuarita Boulevard. Improve ADA, ped and bike connectivity from Rancho Sahuarita Boulevard to westbound Pima Mine Road. Minor improvements (pedestrian push buttons, ped-heads, etc.) at the Rancho Sahuarita Blvd/Pima Mine Road intersection.

Reconfigure W. Duval Road Access 20S06 Total Cost: $50,000 Planning study and concept design for an access between W Duval Road and W Duval Road.

-

$

(16,000)

$

(32,000)

$

(32,000)

$

(32,000) ($32,000)/yr

Operations

-

$ $ $ $ $

Total Cost: $124,800

$

Acquisition

$

Pima Mine Road Multi-Use Path 20S05

Operations

$

-

$

-

$

-

$

-

$

-

Construction PRIOR 124,800 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

$

Operations

-

$ $ $ $ $ $

$

-

$

-

$

-

$

-

$

-

Acquisition $ $ $ $ $ $ $

183

PRIOR 50,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Operations

-

$

-

$

-

$

-

$

-

$

-


NT PLAN - OTHER PURCHASES AND PROJECTS

Wastewater Utility WW Plant Expansion-Phase 5b 04W02 Total Cost: $18,082,780

Construction $ $

This project includes all capital expenditures related to expanding the WW Treatment Plant from 1.5 MGD to 2.25 MGD. This expansion has been broken into smaller segments to allow for budgeting and leaving other options open for expansions (regional facility, new plant in another location, etc.).

$ $ $ $ $

WW Modular Building 16W03

PRIOR FY 2020 FY 2021 FY 2022 FY 2023 1,650,000 FY 2024 16,350,000 FUTURE

Operations

82,780

$

-

$

-

$

-

$

-

$

$600,000/yr

Construction $

Total Cost: $764,630

$

Acquire and install modular building at wastewater treatment plant site. Need to provide for ADA access and pave an area for parking.

$ $ $ $ $

PRIOR 160,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FUTURE

Operations

604,630

$

-

$

-

$

-

$

-

$

-

ALL PROJECTS NET OPERATING IMPACTS SUMMARY DEPARTMENT Non-Departmental Finance-Technology Public Works-Facilities Parks & Recreation Streets

GRAND TOTAL

FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 TOTAL $ 175,000 $ $ $ $ $ 175,000 (5,500) (5,500) (5,500) (5,500) (5,500) (27,500) 500 500 500 500 2,000 500 1,000 45,050 49,250 51,600 147,400 2,630 (5,750) (10,750) 3,750 (1,250) (11,370) $ 172,630 $ (9,750) $ 29,300 $ 48,000 $ 45,350 $ 285,530

184


185


T

he Town uses debt to acquire public infrastructure and assets. This debt is paid back over a timeframe that is no longer than the life of the infrastructure and assets acquired. This provides for intergenerational equity in public financial managementâ&#x20AC;&#x201D;a concept where taxpayers finance all current expenditure and sponsor in the financing of inherited productive assets with respect to how much benefit is received from the assets. Stated another way, those who benefit are the ones who pay for the benefit received. The enhancements were for many different functions of the Town, including streets, parks, judicial courts, police headquarters, and general government. Information about total debt, each debt instrument, its use and its repayments follow.

186


GENERAL PLA

Quail Creek Community Facilities District QC CFD General Obligation Bonds In December 2016, the Quail Creek CFD issued $9.94 million in general obligation bonds (Series 2016) to refund the Series 2006 general obligation bonds, which were used to finance the construction and acquisition of sewer lines, streets, wash crossings, and a park. Interest averages 3.026% and is payable semiannually, calculated based upon the principal amount of the balance outstanding during such period. The bonds are payable through 2030 from the Districtâ&#x20AC;&#x2122;s property tax revenues. The Quail Creek developer is obligated to make contributions to cover any short falls between property tax collections and annual debt service payments.

Remaining principal and interest on existing QC CFD debt total:

Year Ending June 30 Principal 2020 $ 685,000 2021 705,000 2022 725,000 2023 745,000 2024 770,000 2025 795,000 2026 815,000 2027 840,000 2028 865,000 2029 890,000 2030 920,000 TOTAL $ 8,755,000

Interest $ 266,063 245,513 224,363 202,613 180,263 157,163 133,313 108,863 83,663 57,713 29,900 $ 1,689,425

187

Total Debt Payment $ 951,063 950,513 949,363 947,613 950,263 952,163 948,313 948,863 948,663 947,713 949,900 $10,444,425


ANNING - DEBT

Rancho Sahuarita Community Facilities District RS CFD General Obligation Bonds In March 2018, the Rancho Sahuarita CFD issued $5.78 million in general obligation bonds (Series 2018) to finance the acquisition of roadway improvements. Interest (rate: 5.05%) is payable semiannually, calculated based upon the principal amount of the balance outstanding during such period. The bonds are payable through 2043 from the Districtâ&#x20AC;&#x2122;s property tax revenues. The Rancho Sahuarita developer is obligated to make contributions to cover any short falls between property tax collections and annual debt service payments.

Remaining principal and interest on existing RS CFD debt total:

Year Ending June 30 Principal 2020 $ 129,000 2021 136,000 2022 142,000 2023 150,000 2024 157,000 2025 165,000 2026 174,000 2027 182,000 2028 191,000 2029 201,000 2030 211,000 2031 222,000 2032 233,000 2033 245,000 2034 257,000 2035 270,000 2036 284,000 2037 298,000 2038 313,000 2039 329,000 2040 346,000 2041 363,000 2042 381,000 2043 401,000 TOTAL $ 5,780,000

Interest $ 291,890 285,376 278,508 271,337 263,762 255,833 247,501 238,714 229,523 219,877 209,727 199,071 187,860 176,094 163,721 150,743 137,108 122,766 107,717 91,910 75,296 57,823 39,491 20,251 $ 4,321,891

188

Total Debt Payment $ 420,890 421,376 420,508 421,337 420,762 420,833 421,501 420,714 420,523 420,877 420,727 421,071 420,860 421,094 420,721 420,743 421,108 420,766 420,717 420,910 421,296 420,823 420,491 421,251 $10,101,891


GENERAL PLA

Capital Infrastructure Improvement Fund Excise Tax Refunding Obligations In March 2015, the Town entered into a $8.84 million loan agreement with Wells Fargo Bank, N.A. to refund $8.125 million of the outstanding GADA 2006 loan obligation, which was used to finance the construction of the municipal complex. The Town has pledged future excise taxes toward repayment. Interest (rate: 1.98%) is payable semiannually and is calculated based upon the principal amount of the balance outstanding during such period. The loan is payable from the revenues of the Town’s governmental funds through 2025.

In November 2017, the Town entered into a $4.213 million loan agreement with Chase Bank, N.A. to refund $3.855 million of the outstanding GADA 2009 loan obligation. The Town has pledged future excise taxes toward repayment. Interest (rate: 2.06%) is payable semiannually and is calculated based upon the principal amount of the balance outstanding during such period. The loan is payable from the revenues of the Town’s governmental funds through 2029.

Greater Arizona Development Authority (GADA) Loan In June 2009, the Town entered into a $6.7 million loan agreement with GADA to finance the construction of roadway and park improvements. The Town has pledged its State-shared revenues and excise tax collections. Interest (rate: 4.375%) is payable semi-annually and is calculated based upon the principal amount of the loan outstanding during such period. The loan is payable from the revenues of the Town’s governmental funds through 2020.

Capital Leases The Town has entered into five-year (through 2024) capital lease agreements to finance the acquisition of vehicles. Remaining principal and interest on all existing CIIF debt total:

Year Ending June 30 Principal 2020 $ 1,898,310 2021 1,983,260 2022 1,995,380 2023 1,951,750 2024 1,852,080 2025 1,677,000 2026 455,000 2027 462,000 2028 474,000 2029 484,000 TOTAL $13,232,780

Interest $ 323,284 262,499 209,139 157,019 109,008 72,187 38,625 29,252 19,735 9,970 $ 1,230,718

189

Total Debt Payment $ 2,221,594 2,245,759 2,204,519 2,108,769 1,961,088 1,749,187 493,625 491,252 493,735 493,970 $14,463,498


ANNING - DEBT

Wastewater Fund Water Infrastructure Finance Authority (WIFA) Loans In April 2008, the Town entered into two loan agreements with WIFA to provide funds for the construction and design of several wastewater treatment plant expansions; a system revenue loan for $28.35 million and a non-system revenue loan for $3.52 million. Interest (rate: 3.723%) is payable semi-annually and is calculated based upon the principal amount of the loans outstanding during such period. For the 2008 WIFA System Revenues Loan, the Town has pledged wastewater system resources, net of specified operating expenses. Annual principal and interest payments on the loan are expected to require all of the wastewater systemâ&#x20AC;&#x2122;s net revenues. For the 2008 WIFA Non-System Revenues Loan, the Town has pledged wastewater system resources, net of specified operating expenses, and the excess of non-system revenues (i.e. excise taxes) not pledged towards other debt.

Capital Lease The Town has entered into a ten-year (through 2025) capital lease agreement to finance the acquisition of a modular building for the wastewater utility. Remaining principal and interest on all existing Wastewater Fund debt

Year Ending June 30 Principal 2020 $ 1,713,814 2021 1,777,682 2022 1,843,930 2023 1,912,647 2024 1,983,925 2025 2,057,860 2026 2,104,895 2027 2,183,261 2028 2,264,544 TOTAL $17,842,557

Interest $ 664,694 600,826 534,577 465,860 394,582 320,647 243,957 165,592 84,309 $ 3,475,044

190

Total Debt Payment $ 2,378,507 2,378,507 2,378,507 2,378,507 2,378,507 2,378,507 2,348,852 2,348,852 2,348,853 $21,317,601


191


192


SUPPORTING INFORMATION

FUND COMPOSITION

T

he Townâ&#x20AC;&#x2122;s financial reporting entity is comprised of seven funds: (1) General Fund, (2) Highway User Revenue Fund, (3) Grants & Restricted Sources Fund, (4) Quail Creek Community Facilities District Fund, (5) Rancho Sahuarita Community Facilities District Fund, (6) Capital Infrastructure Improvement Fund, and (7) Wastewater Enterprise Fund. The Town adopts budgets for all of these funds.

BASIS OF PRESENTATION As in prior years, departments are budgeted on a functional unit basis

to emphasize the programmatic components of Town Services. Accordingly, the budget shows the costs associated with each department and for capital projects.

BUDGETARY CONTROL The Townâ&#x20AC;&#x2122;s adopted budget serves as a legal operating plan for the fiscal year. While its primary function is to provide a planning and allocation tool, it also serves management by providing the basis for measuring performance during the year. The adopted budget has two levels of budgetary constraints: 1) within the operating funds, expenditures may not legally exceed appropriations at the department level and 2) within the Capital Infrastructure Im-

193

provement Fund expenditures may not legally exceed the functional level of budgeted projects. To monitor compliance with these budgetary constraints, revenue and expenditure reports and budgetversus-actual analyses are prepared periodically by the Finance Department and are reported to the Town Manager and the Town Council. These reports provide not only a mechanism for monitoring performance, but also for adjusting (when necessary) departmental operating plans and resource utilization.

BUDGET AMENDMENTS While state statutes prohibit the Town from exceeding the final adopted budget amount, the budget is still just a planning document, and as such remains sufficiently flexible


N - THE BUDGETARY PROCESS

to accommodate changes that may occur during the fiscal year. There are two categories of change that may be needed: 1.) those affecting line items within a single department and 2) those requiring a transfer between departments or funds. In the first instance, the Town Manager retains the authority to modify line item amounts within the departmental budgets, provided the total program budgeted amount remains unchanged. In the second instance, the Town Manager has the authority to evaluate departmental requests for changes between departments and make recommendations for approval to the Town Council. Should the Town Manager recommend the change to the Town Council, the rec-

ommendation will be considered at a regularly scheduled, open meeting of the Town Council.

BUDGET PREPARATION AND APPROVAL

Each program is individually budgeted and can be individually evaluated. Each line item for each program is evaluated and justified. During the year, the actual cost of each program can be captured and variances from budget monitored and analyzed.

Zero-Base Budgets

Capital Improvement Budget

Every department shall develop an annual budget using a zero base budget methodology. Under this approach, no target is established. The department evaluates its current level of operations, its programmatic structure, and its staffing in the context of its mission statement and the departmentâ&#x20AC;&#x2122;s goals and objectives.

On an annual basis, the Town Manager prepares a five-year Capital Improvement Plan (CIP), the first year of which becomes the capital budget.

Organizational revisions are made, if beneficial to the achievement of department goals. Programs are then divided into services which define the departmentâ&#x20AC;&#x2122;s product, or benefit, to the Town.

194

A summary of capital improvement projects for the next five years is provided in Capital Improvement Plan section of this document.


SUPPORTING INFORMATION Date December 2018

Action Budget/CIP Calendar Finance establishes dates for milestone events and components needed to develop the budget.

January 2018 (various dates)

Preliminary revenue projections prepared by Finance Finance prepares five-year revenues projections for all Town funds. Staff meetings-financial/budget overview During the month of January, the Finance Director communicates with other department heads in order to ensure all departments understand the deadlines and the information required to be submitted. Meetings with Technology Division to review technological needs During the month of January, the Technology Manager meets with departments to determine any technological needs and identify the most efficient and effective methods for the Town to address its needs.

January 18, 2019

New position requests and other personnel changes due to Human Resources and Finance Departments need to submit the Position Justification Form and Position Analysis Questionnaire, as applicable, for new positions and reclassifications being requested.

January 25, 2019

CIP Project Sheets due to Finance Capital Improvement Plan worksheets need to be completed in order for any CIP project to be considered by the Town Manager for recommendation as part of the Budget. Preliminary departmental (Level 1) budget requests due to Finance (MUNIS) Initial identification of expenditures levels and expected revenue collections need to be entered by each department in order to meet the preliminary (Level 1) cut off.

February 8, 2019

Final departmental (Level 2) budget requests due to Finance (MUNIS) Requests for expenditure levels must be reviewed and approved by each department head by this date.

February 25 â&#x20AC;&#x201C; March 8, 2018

Departmental meetings with Town Manager to review budget requests Meetings are held by the Town Manager with each department head to review the budget request and determine how the Town Manager will use the requests to create the Managerâ&#x20AC;&#x2122;s recommended budget for Town Council.

195


N - BUDGET/CIP CALENDAR Date March 11 â&#x20AC;&#x201C; 15, 2019

Action Department follow-up meetings with Town Manager (as needed) Initial meetings may leave questions unresolved. This step provides time for resolution prior to the creation of the Town Managerâ&#x20AC;&#x2122;s recommended budget.

April 24, 2019

Manager Recommended Budget and CIP delivered to Town Council Members Once the Town Manager has finalized a recommendation for the whole Town, a study document is prepared for the Town Council. This document is provided to the Council in preparation for the first public review of the budget by the Council.

May 28, 2019

Town Council budget study session (if needed) Depending on the request of Council, a follow up public study session is available to review the budget and CIP prior to its tentative adoption. Community Facility District Boards Tentative Budget approval In compliance with State statutes, the governing boards of the Quail Creek and Rancho Sahuarita Community Facilities Districts hold public meetings to adopt the Tentative Budget.

June 10, 2019

Town Council Tentative Budget approval In compliance with State statute, the Council holds a public meeting to adopt the Tentative Budget, which will then be advertised along with a public hearing notice for the following Council Meeting at which the budget is scheduled to be adopted. Community Facility District Boards budget adoption In compliance with State statutes, the governing boards of the Quail Creek and Rancho Sahuarita Community Facilities Districts hold public hearings prior to adopting the budget and establishing the tax levy for the upcoming year.

June 24, 2019

Public hearing and Town Council adoption of the budget and CIP adoption In compliance with State statutes, the Council holds a public hearing prior to adopting the budget and CIP.

196


SUPPORTING INFORMATION - FINA

Financial and Budgetary Policies

A

dopted financial polices reflect the Town’s commitment to sound financial management and fiscal integrity. They also provide stability by helping Town officials plan fiscal strategy with a consistent approach. The Town has an important responsibility to its citizens to carefully account for public funds, to manage its finances wisely, and to plan for the adequate funding of services desired by the public, including the provision and maintenance of public facilities. These policies set forth guidelines against which current budgetary performance can be measured and proposals for future programs can be evaluated. General Financial Goals  To maintain a financially viable municipal government that can provide an adequate level of services.

 To maintain financial flexibility to be able to continually adapt to local and regional economic changes.  To maintain and enhance the sound fiscal condition of the Town.  To deliver quality services in an affordable, efficient, and cost-effective basis providing full value for each tax dollar.  To maintain a high credit rating to ensure the Town has access to long-term debt at the most affordable cost.

Following these principles 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. To achieve these purposes it is important to regularly engage in the process of financial planning including reaffirming and updated these financial guidelines. Policy changes will be needed as the Town continues to grow and become more diverse and complex in the services it provides, as well as the organization under which it operates to provide these services.

1.0

Fiscal Planning and Budgeting Policies Fiscal planning refers to the process of identifying resources and allocating those resources among numerous and complex competing purposes. The primary vehicle for this planning is the preparation, monitoring, and analysis of the Town’s budget.

1.1

The Town will adopt a balanced budget by June 30 of each year. The total of proposed expenditures shall not exceed the total of estimated income and fund balances. 1.1.1

Each year the Town Manager shall prepare and recommend to the Town Council a preliminary budget where revenues equal or exceed expenditures in the General Fund. The Town Manager may also present budget alternatives that deviate from this provision in order to accommodate circumstances that may arise in any given year.

1.2

The Town will prepare a budget in accordance with the framework established by the National Advisory Council on State and Local Budgeting and the Government Finance Officers Association.

1.3

The budget will be used as a fiscal control device as well as a financial and service level plan.

1.4

All departments will participate in the responsibility of meeting policy goals and ensuring long-term financial health.

1.5

Town Council and Town Management exercise budgetary control. Except as provided in this section, all budget transfers or appropriations of fund balances require the approval of the Town Council. 1.5.1

Budget transfers of fund balances assigned to Management for contingencies require the approval of the Town Manager. The Town Manager will provide the Town Council a report accounting for such transfers.

1.5.2

Budget transfers between accounts within the same department require the approval of the Town

197


ANCIAL AND BUDGETARY POLICIES Manager or Finance Director. 1.6

The Finance Director will prepare a budget calendar no later than January of each year.

1.7

Budget development will use strategic multi-year fiscal planning, conservative revenue and expenditure forecasts.

1.8

The budget will be prepared in accordance with State Law in the format approved by the Arizona Auditor General and be consistent with generally accepted accounting principles (GAAP) where possible. 1.8.1

1.8.2

Budgetary schedules shall be prepared to demonstrate total financial sources equal total uses for each fund. 1.8.1.1

Budgeted financial sources shall include revenues, beginning fund balances, net debt proceeds, net interfund transfers, and other inflows.

1.8.1.2

Budgeted uses shall include expenditures, ending fund balances, and other outflows.

All funds will use the current financial resources measurement focus and will account for budgeted revenues and expenditures under the modified accrual basis of accounting. 1.8.2.1

Revenues are recognized when they become both measurable and available.

1.8.2.2

Expenditures are recognized when they become incurred and measurable, and/or require the use of current financial resources. 1.8.2.2.1 Depreciation is not budgeted. 1.8.2.2.2 Capital purchases are budgeted as expenditures in all funds. 1.8.2.2.3 Compensated absence liabilities that become due are budgeted as expenditures in all funds. 1.8.2.2.4 Debt payments are budgeted as expenditures in all funds.

1.8.2.3

The use of the modified accrual basis of accounting for budgetary purposes in the Wastewater Enterprise Fund departs from GAAP, which prescribes the use of the full accrual basis of accounting for proprietary funds in the annual financial statements.

1.9

Alternatives for improving the efficiency and effectiveness of the Townâ&#x20AC;&#x2122;s programs and the productivity of its employees will be considered during the budget process. Duplication of services and inefficiencies should be eliminated wherever they are identified.

1.10

The Town shall establish appropriate management controls to monitor expenditure budgets to ensure they do not exceed authorizations.

1.11

During the course of the year, the Town Manager is charged with the responsibility to take steps to reduce expenditures or increase revenues to the extent necessary to ensure that actual changes to fund balances in the General Fund are no lower than that planned for in the budget at the close of the fiscal year. The Town Manager may institute a cessation during the fiscal year on hirings, promotions, transfers, and capital equipment purchases. Such action will only occur after sending the Town Council notice of such actions.

1.12

The Town will avoid budgetary and accounting procedures which balance the current budget at the expense of future budgets.

2.0

Revenue Policies Because revenues are sensitive to both local and regional economic conditions, revenue estimates should be conservative.

2.1

Staff will estimate annual revenues by an objective, analytical process utilizing trend, judgmental, and statistical analysis as appropriate.

2.2

The Town will attempt to maintain a diversified and stable revenue system in order to: 2.2.1

Decrease reliance on general taxation for discretionary but desirable programs and services and rely more on fees and charges.

198


SUPPORTING INFORMATION - FINA 2.2.2

Decrease the vulnerability of programs and services to reductions in tax revenues as a result of economic fluctuations.

2.2.3

Increase the level of self-support for new program initiatives and enhancements.

2.3

One-time revenues will be limited to the purpose for which they are intended or, to the extent possible, for onetime expenditures.

2.4

User fees and charges for services will be reviewed periodically to determine the adequacy of cost recovery.

3.0

Expenditure Policies Management must ensure compliance with the legally adopted budget. In addition, purchases and expenditures must comply with legal requirements and policies and procedures set forth by the Town Council.

3.1

Expenditures will be controlled by an annual appropriated budget, established by the Town Council.

3.2

Department heads are responsible for monitoring expenditures to prevent exceeding their total departmental expenditure budget. It is the responsibility of these department heads to immediately notify the Finance Director and Town Manager of any circumstances that could result in a departmental budget being exceeded.

3.3

The Town will maintain a purchasing system that provides needed commodities and services in a timely manner to avoid interruptions in the delivery of services. All purchases shall be made in accordance with the State statutes, the Town’s procurement code, purchasing policies, guidelines, and procedures.

3.4

The Town will endeavor to obtain supplies, equipment, and services that provide the best value.

3.5

The Town will make all payments within established terms.

3.6

The Arizona Constitution sets a limit on the expenditures 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 Uniform Expenditure Reporting System to the State Auditor General within prescribed timelines.

3.7

The Town will maintain a level of expenditures which will provide for the health, safety and welfare of the residents of the community.

3.8

The Town will maintain capital assets and infrastructure at a sufficient level to protect the Town’s investment, to minimize future replacement and maintenance costs, and to continue service levels.

4.0

Grants Many grants require appropriation of funds, either for the original grant or to continue programs after the grant funding has expired. The Town should review these grant programs prior to determining whether application should be made for these grant funds.

4.1

The Town shall only apply for those grants that are consistent with the objectives identified by Council. The potential for incurring ongoing costs, to include the assumption of support for grant funded positions from local revenues, will be considered prior to applying for a grant.

4.2

The Town shall attempt to recover all allowable costs—direct and indirect—associated with the administration and implementation of programs funded through grants. The Town may waive or reduce indirect costs if doing so will significantly increase the effectiveness of the grant.

4.3

The Town will maintain a system of internal controls which provide reasonable assurance of compliance with laws, regulations, and the provisions of contract and grant agreements. 4.3.1

The objectives of internal control pertaining to the compliance requirements for grant programs are as

199


ANCIAL AND BUDGETARY POLICIES follows:

4.3.1.1 Transactions are properly recorded and accounted for to: 4.3.1.1.1 Permit the preparation of reliable financial statements and grant reports; 4.3.1.1.2 Maintain accountability over assets; and 4.3.1.1.3 Demonstrate compliance with laws, regulations, and other requirements;

5.0

4.3.2

Transactions are executed in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on a grant program; and

4.3.3

Funds, property, and other assets are safeguarded against loss from unauthorized use or disposition.

User Fee Cost Recovery and Indirect Cost Allocations 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. Indirect cost charges are assessed to recover a portion of the costs for services provided between various funds.

5.1

The Town may establish user fees and charges for certain services provided to users receiving a specific benefit.

5.2

User fees shall be reviewed periodically to calculate their full cost recovery levels, to compare them to the current fee structure, and to recommend adjustments where needed. The calculation of full cost will include all reasonable and justifiable direct and indirect cost components.

5.3

The Town shall establish a cost allocation plan to determine annually the administrative service charges due to the appropriate cost centers. Where appropriate, funds shall pay these indirect cost charges for services provided by another fund.

6.0

Cash Management and Investment Cash management includes the activities undertaken to ensure maximum cash availability and maximum investment yield on a governmentâ&#x20AC;&#x2122;s idle cash, and the cash collection function.

6.1

The Town shall maintain and comply with a written investment policy that has been approved by the Town Council. The investment policy will emphasize safety and liquidity before yield.

6.2

The Town will collect, deposit, and disburse all funds on a schedule that insures optimum cash availability for investment.

6.3

In order to maximize yields from its overall portfolio, the Town will consolidate cash balances from various funds for investment purposes, and will allocate investment earnings to each participating fund.

6.4

The Town will project its cash needs to optimize the efficiency of the investment and cash management program.

6.5

The Town will conduct its treasury activities with financial institutions based upon written contracts.

6.6

Ownership of the Townâ&#x20AC;&#x2122;s investment securities will be protected through third party custodial safekeeping.

6.7

All Town bank accounts shall be reconciled and reviewed on a monthly basis.

6.8

The Town may use short-term debt to cover temporary or emergency cash flow shortages. All short-term borrowing will be subject to Council approval.

200


SUPPORTING INFORMATION - FINA 7.0

Capital Asset Accounting, Depreciation, and Replacement An effective capital asset accounting system is important in managing the Town’s capital asset investment.

7.1

The Town will maintain a capital assets system for assets with values of $5,000 or more. All items less than $5,000 will be recorded as operating expenditures.

7.2

Annual budgets including reserves will provide for adequate design, construction, maintenance and replacement of Town’s capital assets in accordance with the current year of the capital improvement plan.

7.3

The Town will project equipment replacement and maintenance needs for the next five years and will update this projection each year.

7.4

The Town will ensure that depreciation expense is allocated in a systematic and rational manner to those periods expected to benefit from the use of the asset. 7.4.1

The straight-line method of depreciation, using the half-year convention, will be used for all depreciable assets.

7.4.2

The useful life of an asset will be based upon the Town’s history with said asset or similar asset type. In the absence of an adequate history, the Town will follow useful life guidelines provided by reputable organizations such as the Government Finance Officers Association.

7.5

Vehicles will be replaced on an as needed basis after consideration of safety issues and financial impacts.

7.6

An inventory of capital assets shall be performed on a periodic basis, at least every 3 years.

7.7

The Town will evaluate prominent events or changes in circumstances affecting capital assets to determine whether impairment of a capital asset has occurred and whether the assets need to be revalued in accordance with Governmental Accounting Standards Board Statement No. 42.

8.0

Capital Improvement Plan Policies The purpose of the Capital Improvement Plan is to systematically identify, plan, schedule, finance, track and monitor capital projects to ensure cost-effectiveness as well as conformance to established policies.

8.1

The Town will make all capital improvements in accordance with an adopted and funded capital improvement plan.

8.2

The Town will develop an annual five-year plan for capital improvements, including design, development, and implementation.

8.3

Staff will identify the estimated capital costs, the estimated operating costs, potential funding sources and project schedule for each capital project proposal before it is submitted to the Council for approval.

8.4

The Town will use intergovernmental assistance and other outside resources whenever possible to fund capital improvements providing that these improvements are consistent with the capital improvement plan and Town priorities.

8.5

When current revenues or resources are available for capital improvement projects, consideration will be given first to those capital assets with the shortest useful life and/or to those capital assets whose nature makes them comparatively more difficult to finance with debt financing. Using cash for projects with shorter lives and debt for projects with longer lives facilitates “intergenerational equity.

8.6

Staff will monitor projects in progress to insure their timely completion or the adjustment of the Capital Improve-

201


ANCIAL AND BUDGETARY POLICIES ment Plan as approved by Council. A quarterly status report will be presented to the Town Council to monitor each project’s progress and to identify any significant issues. 8.7

The current year of the capital improvement plan will become the capital budget.

9.0

Long-Term Debt Policies The Town utilizes long-term debt to finance capital projects with long useful lives. 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. The purpose of this debt management policy is to provide for the preservation and eventual enhancement of the Town’s bond ratings, the maintenance of adequate debt service reserves, compliance with debt instrument covenants and provisions, and required disclosures to investors, underwriters and rating agencies. These policy guidelines will also be used when evaluating the purpose, necessity and condition under which debt will be issued. 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 debt resolutions and covenants. The Arizona Constitution limits a Town’s bonded debt capacity (outstanding principal) to certain percentages of the Town’s secondary assessed valuation by the type of project to be constructed. There is a limit of 20% of secondary assessed valuation for projects involving water, sewer, artificial lighting, parks, open space, recreational facility improvements, and transportation. There is a limit of 6% of secondary assessed valuation for any other general purpose project.

9.1

The overall debt management policy of the Town is to ensure that financial resources of the Town are adequate in any general economic situation to not preclude the Town’s ability to pay its debt when due.

9.2

The Town will confine long-term borrowing to capital improvements, capital acquisitions, and the refinancing of prior year long-term debt.

9.3

The life of the debt service payments will not exceed the useful life of the capital assets acquired with the debt proceeds.

9.4

Proceeds from long-term debt will not be used to fund current on-going operations.

9.5

The issuance of variable rate debt by the Town will be subject to the most careful review and will be issued only in a prudent and fiscally responsible manner.

9.6

The Town shall make every effort to combine debt issuances in order to minimize issuance costs.

9.7

The investment of bond proceeds shall at all times comply with the requirements of debt covenants.

9.8

The Town shall comply with all U.S. Internal Revenue Service arbitrage rebate requirements.

9.9

Before any new debt is issued, the impact of debt service payments on total annual fixed costs will be analyzed.

9.10

The Town will maintain a revenue-to-debt service ratio of at least 5 to 1 for its governmental activities debt.

9.11

The Town will only issue new debt if, in the Capital Infrastructure Improvement Fund, the projected net recurring funding sources exceed the estimated annual debt service expenditures in each year of the five year period covered in the Capital Improvement Plan.

202


SUPPORTING INFORMATION - FINA 10.

Fund Balance Policies Fund balance is an important indicator of the Townâ&#x20AC;&#x2122;s financial position. Adequate fund balances must be maintained to allow the Town to continue providing services to the community.

10.1

10.2

In accordance with Governmental Accounting Standards Board Statement No. 54, fund balances will be classified in the following components: 10.1.1

Nonspendable fund balance: balances that are not in spendable form or with a requirement to maintain intact

10.1.2

Restricted fund balance: balances that have externally enforceable limitations on their use imposed by creditors, grantors, contributors, constitutional limitations, or legal limitations

10.1.3

Committed fund balance: balances that have self-imposed limitations resulting from formal action taken by the Town Council

10.1.4

Assigned fund balance: balances that have limitations resulting from intended use

10.1.5

Unassigned fund balance: all residual net resources in the total fund balances not otherwise included in one of the above categories

Fund balances will be reserved to offset difficult economic times, stabilize fluctuations in cash flow requirements, provide for emergencies, and provide for unforeseen opportunities. Fund balances may only be appropriated by authorization of the Town Council. 10.2.1

The General Fund shall commit $5 million for emergency and stabilization reserves.

10.2.1

The General Fund, Highway User Revenue Fund, and Wastewater Fund should maintain minimum spendable fund balances equivalent to 25% of its adopted operating budget for the year. The General Fund minimum balance requirement shall include any operating reserve deficiencies of other funds.

10.2.2

Each fund should maintain minimum fund balances equivalent to 20% of its adopted capital outlay budget, adjusted for amounts not subjecting the Town to obligation, for the year. The Capital Infrastructure Improvement Fund minimum balance requirement shall also include any capital reserve deficiencies of other funds.

10.2.3

A plan will be developed to adequately replenish reserves and minimum fund balances when appropriations are projected to reduce balances below the required levels.

10.3

When more than one resource is available to fund outlays for a particular purpose, the most constrained source will be depleted before others sources are consumed; starting with restricted fund balances, followed by committed fund balances, assigned fund balances and lastly unassigned fund balances.

11.0

Enterprise Funds Government enterprises generate revenue to offset the cost of providing certain services. User charges are established to offset the cost of providing these services. The accounting systems must be established to separate these revenues and expenses.

11.1

Separate funds will be established and maintained to properly account for each enterprise operation. Enterprise funds will not be used to subsidize the operations of other funds. Inter-fund charges will be assessed for the administrative support of the enterprise activity.

11.2

The Town will establish rates and fees at levels to fully cover the total direct and indirect costs, including opera-

203


ANCIAL AND BUDGETARY POLICIES tions, capital outlay, unrestricted cash reserve balances, debt service, and debt coverage requirements.

12.0

Accounting, Auditing, and Financial Reporting Accounting, auditing, and financial reporting form the informational infrastructure for public finance. Internal and external financial reports provide important information to the Town’s legislative body, management, citizens, investors, and creditors.

12.1

The Town's accounting and financial reporting systems will be maintained in conformance with generally accepted accounting principles and standards promulgated by the Governmental Accounting Standards Board.

12.2

Financial reports for each quarterly period will be submitted to the Finance and Investment Advisory Committee and the Town Council.

12.3

The Finance and Investment Advisory Committee will provide financial oversight and will recommend ways to improve processes and procedures as needed.

12.4

Relevant and comprehensive disclosure will be provided in the general financial statements and bond representations.

12.5

The Comprehensive Annual Financial Report will present the status of the Town’s finances on a basis of generally accepted accounting principles.

12.6

An annual audit will be performed by an independent public accounting firm with the subsequent issue of an official Comprehensive Annual Financial Report and Annual Expenditure Limitation Report.

12.7

The Town will develop and manage its accounting system to provide reasonable assurance regarding: 12.7.1

The safeguarding of assets against loss from unauthorized use or disposition.

12.7.2

Reliability of financial records for preparing financial statements and maintaining accountability for assets.

12.8

The Comprehensive Annual Financial Reports and Annual Adopted Budgets will be posted on the Town’s website and made available to the public.

12.9

The Town will participate in the Government Finance Officers Association’s award programs with the intent of receiving the Certificate of Achievement for Excellence in Financial Reporting and the Distinguished Budget Presentation Award.

13.0

Risk Management Risk management is involved in the identification, evaluation, and treatment of the Town’s exposure to risk. Risk management has become increasingly important in guarding against economic loss an in ensuring public safety in a time of increasing public liability and litigation.

13.1

The Town shall make diligent efforts to prevent or mitigate the loss of Town assets and to reduce the Town’s exposure to liability through training, risk financing, and the transfer of risk when cost effective.

13.2

The Town shall manage its exposure to risk through the purchase of third-party insurance for general liabilities, automotive liabilities, property losses, and workers’ compensation.

13.3

When applicable, the Town will control its exposure to risk through the use of “hold harmless” agreements in Town contracts by requiring contractors to carry liability insurance, including errors and omissions coverage for architectural, engineering, and other professional firms.

204


SUPPORTING INFORMATIO

STATE SPENDING LIMITATION

T

he Town of Sahuarita, like all counties and municipalities in Arizona, is subject to numerous budgetary and related legal requirements. Article 9, Section 20, (1) of the Arizona Constitution sets limits on the Town’s legal budget capacity.

In general, the Town Council cannot authorize expenditures of local revenues in excess of the expenditure limitations determined annually by the Arizona Economic Estimates Commission. This limitation is based upon a calculated amount of expenditures for fiscal year 1979-80 (prior to the Town’s incorporation), adjusted to reflect subsequent inflation and population growth.

Not subject to this limit are items such as bond proceeds, related debt service, interest earnings, special voter approved districts, certain highway user revenue funds, federal funds, monies received pursuant to intergovernmental agreements, and state grants which are to be used for specific purposes. The Town demonstrates compliance with these requirements by filing the audited Annual Expenditure Limitation Report with the Office of the Arizona Auditor General.

TENATIVE BUDGET PREPARATION AND PUBLICATION State law (ARS §42-17101) requires that on or before the third Monday in July of each fiscal year, the Town Council must prepare an estimate of expenditures and revenues.

205

Town of Sahuarita refers to these estimates as the Tentative Budget. According to ARS §42-17101, this Tentative Budget must be included in the Town Council meeting minutes and, must be fully itemized in accordance with forms supplied by the Auditor General. (See the Official Budget Forms section.) ARS §42-17102 defines the contents of the estimates. The Tentative Budget and the reports include all monies used for Town purposes including interest and principal payments on bonds. ARS §42-17103 requires publication of the Tentative Budget once a week for at least two consecutive weeks. The published Tentative Budget must be accompanied by a notice of the scheduled date and time for a public hearing regarding the budget. ARS §42-17104 specifies that the Town


ON - LEGAL REQUIREMENTS

Council shall hold a public hearing and special meeting at which any taxpayer may appear and speak for or against any proposed expenditure. This meeting is held on the date the budget is adopted. ARS §42-17105 prescribes that once the Tentative Budget has been published, expenditures may not be increased above the published amounts; however, they may be decreased. In effect, with the publication of the Tentative Budget, the Town Council has set its maximum limits for expenditures, but these limits may be reduced upon final adoption.

FINAL BUDGET ADOPTION State law (ARS §42-17105) specifies that after the hearing required by ARS

§42-17104, the Town Council must adopt the estimate of proposed expenditures for the fiscal year at a special meeting called for that purpose. The adopted expenditures then become the budget for the upcoming fiscal year and shall not exceed the total amount proposed for expenditures in the published estimates (i.e., the Tentative Budget). According to ARS §42-17106, once adopted, no expenditures shall be made for a purpose not included in the budget and no expenditures shall be made in excess of the amounts specified for each purpose in the budget, except as provided by law. This restriction applies whether or not the Town has at any time received, or has on hand, funds or revenue in excess of those required to meet expenditures incurred under the budget.

206

BUDGET REVISIONS ARS §42-17106 requires that no expenditures be made for a purpose not included in the adopted budget in any fiscal year in excess of the amount specified for each purpose in the budget. ARS §42-17106 permits the Town Council, on the affirmation of a majority of the supervisors at a duly noticed public meeting, to authorize the transfer of funds between programs if the funds are available, if the transfer is in the public interest and based on a demonstrated need, so long as the transfer does not violate the set spending limitations.


B C D D D D

Primary Property Tax Levy

Secondary Property Tax Levy

Estimated Revenues Other than Property Taxes

Other Financing Sources

Other Financing (Uses)

Interfund Transfers In

Interfund Transfers (Out)

2020

2020

2020

2020

2020

2020

2020

207

*

** ***

6,650,150

13,991,470

0

706,340

0

4,342,740

6,760,930

2,181,460

4,769,620

10,563,320

$

5,741,460

11,950

0

0

0

5,318,370

435,040

4,631,480

4,714,290

2020 63,693,670 (24,137,890) 39,555,780 17,334,270 22,221,510 41,288,166

0

1,406,340

1,406,340

0

4,342,740

34,717,260

806,210

0

23,827,460

34,809,570

59,093,387

Total Financial Resources Available 6,650,150

13,991,470

EXPENDITURE LIMITATION COMPARISON Budgeted expenditures/expenses Add/subtract: estimated net reconciling items Budgeted expenditures/expenses adjusted for reconciling items Less: estimated exclusions Amount subject to the expenditure limitation EEC expenditure limitation

37,310,590

$ $

2019 59,093,387 $ (24,790,900) 34,302,487 13,768,390 20,534,097 $ 38,310,519 $

5,741,460

63,693,670

63,693,670

Schedule A

Includes Expenditure/Expense Adjustments Approved in the current year from Schedule E. Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. Amounts on this line represent Fund Balance/Net Position amounts except for amounts not in spendable form (e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., principal of a permanent fund).

The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied. Therefore, Schedule B has been omitted.

1 2 3 4 5 6

13

0 37,310,590

65,740

700,000

0

0

4,063,750

806,210

1,145,930

9,816,930

10,322,457

Total All Funds

Maintained Fund Balance for Financial Stability 12

1,328,650

0

0

0

18,574,210

0

20,065,030

15,591,540

33,493,320

Internal Enterprise Funds Available Service Funds

0

2020 Budgeted Expenditures/Expenses

2020

11

10

9

8

7

6

5

4

3

2

1

General Fund

FUNDS Capital Projects Permanent Special Revenue Fund Fund Debt Service Fund Fund

Future Capital Projects

LESS: Amounts for Future Debt Retirement:

E

B

Fund Balance/Net Position at July 1***

2020

Reduction for Amounts Not Available:

E

Actual Expenditures/Expenses**

2019

2020

E

Adopted/Adjusted Budgeted Expenditures/Expenses*

S c h

2019

Fiscal Year

TOWN OF SAHUARITA, ARIZONA Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2020

SUPPORTING INFORMATION


N - OFFICIAL BUDGET FORMS TOWN OF SAHUARITA, ARIZONA Tax Levy and Tax Rate Information Fiscal Year 2020 2019 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A)

$

2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. §42-17102(A)(18)

$

3. Property tax levy amounts A. Primary property taxes B. Secondary property taxes C. Total property tax levy amounts

$

$ $

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 (2) Prior years’ levies (3) Total secondary property taxes C. Total property taxes collected

2020

$ 656,320 656,320

$

806,210 806,210

$ $ $ $ $

633,004 6,906 639,910 639,910

5. Property tax rates A. City/Town tax rate (1) Primary property tax rate (2) Secondary property tax rate (3) Total city/town tax rate B. Special assessment district tax rates Secondary property tax rates - As of the date the proposed budget was prepared, the city/town was operating two special assessment districts for which secondary property taxes are levied. For information pertaining to these special assessment districts and their tax rates, please contact the city/town. * Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property tax collections for the remainder of the fiscal year.

Schedule B

208


SUPPORTING INFORMATION TOWN OF SAHUARITA, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2020 ESTIMATED REVENUES 2019

SOURCE OF REVENUES

ACTUAL REVENUES* 2019

ESTIMATED REVENUES 2020

GENERAL FUND Local taxes Transaction privilege taxes Franchise fees

$

6,124,260 367,550

$

6,086,140 368,570

6,333,600 377,270

Licenses and permits Planning & Building permit fees Public Works permit fees Animal license fees Other

1,397,890 103,580 35,000 800

1,638,470 170,000 34,000 1,100

1,427,340 125,590 35,000 700

Intergovernmental State shared sales taxes State shared income taxes State shared vehicle license taxes

2,857,780 3,534,770 1,388,590

2,946,830 3,550,290 1,377,940

3,187,790 3,982,510 1,483,120

Charges for services Development fees Recreation fees Other departmental fees Indirect cost recovery

108,940 110,290 3,500 704,350

108,940 108,030 6,100 704,350

89,890 118,290 4,100 792,700

Fines and forfeits Court fines and fees

193,540

178,750

183,090

Interest on investments Investment earnings

316,270

316,270

381,520

25,000 21,600 12,250

10,000 22,250 27,330

10,000 22,250 19,450

Miscellaneous Insurance recoveries Leases Other TOTAL GENERAL FUND $

17,305,960

$

17,655,360

$

18,574,210

* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year.

Schedule C (1 of 2)

209


N - OFFICIAL BUDGET FORMS TOWN OF SAHUARITA, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2020 ESTIMATED REVENUES 2019

SOURCE OF REVENUES SPECIAL REVENUE FUNDS Highway User Revenue Fund State shared fuel taxes Intergovernmental-State Intergovernmental-Local Investment earnings Miscellaneious Grants & Restricted Sources Fund Fines and forfeitures Intergovernmental-Federal Intergovernmental-State Intergovernmental-Local Impound fees Investment earnings Miscellaneous Quail Creek CFD Property taxes-allowance for uncollectibles Investment earnings (losses) Miscellaneous/Developer contributions Rancho Sahuarita CFD Property taxes-allowance for uncollectibles Investment earnings (losses) Miscellaneous/Developer contributions

$

2,352,880 25,000

ACTUAL REVENUES* 2019

$

5,760

$

34,000 438,710 128,540 32,450 15,000 1,690 30,000

2,465,450 997,750

ESTIMATED REVENUES 2020

$

2,000 19,610 $

36,100 410,750 238,220 42,600 9,000 3,500 83,320

2,609,880 25,000 9,920

$

44,100 388,970 228,440 10,000 1,200 92,980

$

(14,930) $ 50 425,980

(14,930) $ 1,500 413,970

(18,190) 500 302,220

$

(1,480) $ 20,130 344,320

(1,480) $ 45,000 302,660

(1,960)

TOTAL SPECIAL REVENUE FUNDS $ CAPITAL PROJECTS FUNDS Capital Infrastructure Improvement Fund (CIIF) Transaction privilege taxes $ Permits Intergovernmental-Federal Intergovernmental-Local Investment earnings Miscellaneous TOTAL CAPITAL PROJECTS FUNDS $

370,690

3,838,100

$

5,055,020

$

4,063,750

3,013,540

$

3,299,160 9,600

$

3,500,940

$

3,000,000 203,550 25,040 31,400 6,760,930

3,000,000 1,094,840 37,460 249,800 7,395,640

$

ENTERPRISE FUNDS Wastewater Fund Sewer user charges $ Other Sewer connection fees Investment earnings (losses) TOTAL ENTERPRISE FUNDS $

3,657,660 72,000 403,500 226,400 4,359,560

$

TOTAL ALL FUNDS $

32,899,260

140,090 70,000 249,840 3,768,690

$

$

3,675,370 220,650 210,860 123,210 4,230,090

$

3,991,100 251,800 747,920 327,550 5,318,370

$

30,709,160

$

34,717,260

* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year.

Schedule C (2 of 2)

210


SUPPORTING INFORMATION TOWN OF SAHUARITA, ARIZONA Other Financing Sources/(Uses) and Interfund Transfers Fiscal Year 2020

FUND

OTHER FINANCING 2020 SOURCES (USES)

GENERAL FUND Highway User Revenue Fund $ CIIF Total General Fund $ SPECIAL REVENUE FUNDS Highway User Revenue Fund: $ General Fund CIIF Total Special Revenue Funds $ CAPITAL PROJECTS FUNDS CIIF: $ General Fund Highway User Revenue Fund Wastewater Fund Total Capital Projects Funds $

$

$

$

$

$

$

$

$

700,000 628,650 1,328,650

$ 700,000

4,342,740

4,342,740

ENTERPRISE FUNDS Wastewater Fund: $ CIIF Total Enterprise Funds $ TOTAL ALL FUNDS $

INTERFUND TRANSFERS 2020 IN (OUT)

4,342,740

$

$

$

$

$

65,740 65,740

$ 628,650 65,740 11,950 706,340

$

$

$

$

$

$

$

$

11,950 11,950

$

$

$

1,406,340

Schedule D

211

700,000

1,406,340

$


N - OFFICIAL BUDGET FORMS TOWN OF SAHUARITA, ARIZONA Expenditures/Expenses by Fund Fiscal Year 2020

FUND/DEPARTMENT

ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2019

GENERAL FUND Mayor & Council $ Town Manager Economic Development Law Town Clerk Finance Human Resources Planning & Building Parks & Recreation Public Works Police Municipal Court Non-Departmental Contingency/Ending Balances Total General Fund $ SPECIAL REVENUE FUNDS Highway User Revenue Fund Streets $ Contingency/Ending Balances Grants & Restricted Sources Fund Economic Development Human Resources Municipal Court Parks & Recreation Police Streets Contingency/Ending Balances Quail Creek CFD General government Streets Parks & Recreation Debt Service Rancho Sahuarita CFD Finance Streets Non-Departmental Debt Service Capital Outlay Contingency/Ending Balances Total Special Revenue Funds $

169,690 576,820 266,530 701,180 652,980 1,446,600 373,730 1,449,070 2,056,600 1,118,270 6,921,930 617,020 183,920 16,958,980 33,493,320

$

ACTUAL EXPENDITURES/ EXPENSES* 2019 164,630 625,430 246,120 687,100 593,080 1,408,790 320,870 1,472,370 1,890,270 1,100,120 6,323,240 575,400 184,120

$

$

15,591,540

$

3,409,820

$

15,000 (70,000) $

8,000

64,000

22,710 960,710

BUDGETED EXPENDITURES/ EXPENSES 2020

$ 55,000

3,387,480 144,730

56,020 10,000 15,710 857,080 42,600

88,217 67,250

189,250 1,016,490 529,540 700,670 362,120 1,545,150 427,330 1,668,480 2,216,140 1,186,670 7,305,010 660,850 206,950 19,295,940 37,310,590

3,645,840 555,510 65,980 10,000 25,000 10,000 719,800

113,910

158,550

800 12,360 41,180 953,980

800 12,360 30,620 953,980

800 18,030 38,000 955,580

800 18,360 750 382,030 4,055,190

800 18,360 750 382,030 4,026,000

800 18,850 1,520 425,890

10,102,990

$

9,816,930

$

6,650,150

$

$

780,160 300,000 738,460 701,750 2,249,250

$

$

$

4,769,620

$

7,375,990 700,140 1,118,520 891,000 2,797,140 1,108,680 13,991,470

1,592,670 $ 485,970 2,431,370 315,340 (111,060) 4,714,290 $ 58,873,920 $

$

1,581,850 437,680 2,378,510 233,440

$

$ $

4,631,480 34,809,570

$ $

CAPITAL PROJECTS FUNDS Capital Infrastructure Improvement Fund General Governement $ 4,766,620 Public Safety 300,000 Highways & Streets 2,121,920 Culture & Recreation 363,000 Debt Service 2,186,780 Contingency/Ending Balances 825,000 Total Capital Projects Funds $ 10,563,320 ENTERPRISE FUNDS Wastewater Fund Plant Operations $ Billing & Collections Debt Service Capital Outlay Ending Fund Balances (Deficits) Total Enterprise Funds $ TOTAL ALL FUNDS $

EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2019

$

219,467

219,467

1,702,820 527,490 2,378,520 256,330 876,300 5,741,460 63,693,670

* Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year.

Schedule E

212


SUPPORTING INFORMATION TOWN OF SAHUARITA, ARIZONA Expenditures/Expenses by Department Fiscal Year 2020

DEPARTMENT/FUND Economic Development General Fund $ Grants & Restricted Sources Department Total $

ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2019

EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2019

ACTUAL EXPENDITURES/ EXPENSES* 2019

266,530 8,000 274,530

$

Finance General Fund $ Quail Creek CFD Rancho Sahuarita CFD CIIF Wastewater Fund Department Total $

1,446,600 800 800 125,000 485,970 2,059,170

$

$

$

Parks & Recreation General Fund $ Grants & Restricted Sources Quail Creek CFD CIIF Department Total $

2,056,600 22,710 41,180 25,000 2,145,490

$

Police General Fund $ Grants & Restricted Sources CIIF Department Total $

6,921,930 960,710 300,000 8,182,640

Streets Highway User Revenue Fund $ Grants & Restricted Sources Quail Creek CFD Rancho Sahuarita CFD Department Total $ Non-Departmental General Fund $ Quail Creek CFD Rancho Sahuarita CFD CIIF Department Total $

$ 64,000 64,000

$

$

246,120 56,020 302,140

$

$

1,545,150 800 800 350,000

$

1,408,790 800 800 125,000 437,680 1,973,070

$

1,896,750

$

$

1,890,270 15,710 30,620 19,700 1,956,300

$

2,216,140 10,000 38,000 25,000 2,289,140

$

6,323,240 857,080 300,000 7,480,320

$

7,305,010 719,800 700,140 8,724,950

$

3,409,820 42,600 12,360 18,360 3,483,140

$

88,217 $

88,217

3,387,480 67,250 12,360 18,360 3,418,200

$

67,250

183,920 750 270,000 454,670

$

BUDGETED EXPENDITURES/ EXPENSES 2020

$

529,540 65,980 595,520

3,645,840

$

18,030 18,850 3,682,720

15,000

184,120

206,950

15,000

750 270,000 454,870

1,520 49,000 257,470

$

$

* Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year.

Schedule F

213


12.8 $

1.9 $ 1.9 $

8.9 $ 8.9 $ 154.4 $

CAPITAL PROJECTS FUNDS Capital Infrastructure Improvement Fund Total Capital Projects Funds

ENTERPRISE FUNDS Wastewater Total Enterprise Funds

TOTAL ALL FUNDS

10.1 $ 2.7

214 1,563,830 $

68,990 $ 68,990 $

17,870 $ 17,870 $

136,840 $

74,100 $ 62,740

1,340,130 $

Schedule G

10,929,140 $

571,400 $ 571,400 $

147,430 $ 147,430 $

983,240 $

621,240 $ 362,000

9,227,070 $

2020 130.9 $

2020

2020

Full-Time Equivalent (FTE)

SPECIAL REVENUE FUNDS Highway User Revenue Fund Grants & Restricted Sources Quail Creek CFD Rancho Sahuarita CFD Total Special Revenue Funds

GENERAL FUND

FUND

Retirement Costs

Employee Salaries and Hourly Costs

1,687,450 $

92,170 $ 92,170 $

18,450 $ 18,450 $

140,450 $

119,560 $ 20,890

1,161,440 $

60,860 $ 60,860 $

13,750 $ 13,750 $

109,450 $

68,880 $ 40,570

15,341,860

793,420 793,420

197,500 197,500

1,369,980

883,780 486,200

12,980,960

2020

2020

977,380 $

2020

Other Benefit Costs

Healthcare Costs

1,436,380 $

Total Estimated Personnel Compensation

TOWN OF SAHUARITA, ARIZONA Full-Time Employees and Personnel Compensation Fiscal Year 2020

N - OFFICIAL BUDGET FORMS


T

hough the Town of Sahuarita is relatively new, people have lived in the area in small communities for thousands of years. Archaeologists believe the region—located in Southern Arizona—to be the longest continuously inhabited place in all of North America. As the Town sits directly on both banks of the Santa Cruz River, there’s no doubt that long before us came many, many others. Archaeology in the area, and the oral history of the Tohono O’odham show us that the land is blessed with a rich cultural legacy. The Santa Cruz River Valley and the land abutting the Santa Rita Mountains was a place where Native Americans inhabited villages and worked intensive agricul-

TOTAL POPULATION 30,225

31 Squa

EDUCA

MEDIAN AGE

48.08% Male

High School

37

17.65

Some College 28.58

51.92% Female HOUSING

#5

UNEMPLOYMENT RATE

Owners: 83.3% Renters: 16.7%

3.3% 215

MEDIAN EX

$6


ture by way of complex irrigation systems. As one of Arizona’s fastest-growing communities, the Town of Sahuarita is the newest jurisdiction in Pima County, incorporated in 1994 with a population of over 30,000. The Town of Sahuarita’s population increased nearly 700 percent during the period from the 2000 Census to the Census of 2010. At approximately 31.2 square miles in area, Sahuarita is located 15 minutes south of Tucson and 40 minutes north of the Mexican border. For current demographics information visit Zoom Prospector. For approximations of statistics at the time of this publication see the numbers above.

are Miles

ATIONAL ATTAINMENT

AGE DISTRIBUTION

5%

Associates Degree 10.84%

8%

Bachelor’s OR Higher 37.49%

XPENDITURES

65,246

MEDIAN INCOME $73,579 216

0-9

4,351

40-49

2,772

10-19

3,413

50-59

2,583

20-29

3,446

60-64

1,687

30-39

4,181

65+

6,998


H

istorically, mining has been a major industry in the area. Other major employers include Raytheon defense contractor, the University of Arizona, and DavisMonthan Air Force Base, in Tucson, Arizona. The town was awarded a major grant from the Economic Development Administration for $3 million. This grant will allow the town to establish Sahuarita Advanced Manufacturing and Technology Center (SAMTEC) that will house two local businesses in need of expansion and plant the seed for a technology cluster in the area, attracting other employers.

COLLECTIONS BY TAX TYPE â&#x20AC;&#x201D; YEA Category Retail Trade Communications & Utilities Restaurants & Bars Rental & Leasing Other Total General Tax

YTD 2019 $ 2,665,189 599,971 435,299 278,115 74,974 $ 4,053,548

YTD 2018 $ 2,361,729 608,738 386,106 217,818 103,825 $ 3,678,216

% Change 12.8% -1.4% 12.7% 27.7% -27.8% 10.2%

Construction Tax Total Tax

2,460,060 $ 6,513,608

1,948,362 $ 5,626,578

26.3% 15.8%

217


“We move ahead confident that we are ready for the challenges that tomorrow will bring and ready to make the most of the beautiful connections that abound, right here, right now.” L. Kelly Udall, Town Manager

AR-TO-DATE THROUGH FEBRUARY 37.8%

40.9%

6.7% 1.2% 4.3%

218

9.2%


SUPPORTING INFOR

GLOSSARY Accrual Basis - A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. Adopted - As used in fund, summaries, department and program summaries within the budget, represents the budget as approved by the Town Council. Allocation -A part of a lump sum appropriation, which is designated for expenditure by specific organization units and/or for special purposes, activities, or objects. Appropriation - A legal authorization granted by Town Council to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and duration when it may be expended.

Assessed Valuation - A value that is established by the County Assessor for real and personal property to use as a basis for levying property taxes. Asset - Resources owned or held by a government, which have monetary value. Available (Undesignated) Fund Balance - Refers to the funds remaining from the prior year, which are available for appropriation and expenditure in the current year. Bonds - A written instrument to pay a sum of money at a specified interest rate, on a specific date or dates in the future, called maturity dates. The interest payments and the repayment of the principal are detailed in a bond resolution or ordinance. Two common types of bonds are general obligation and revenue bonds, which are most commonly used for construction of large capital projects such as buildings, streets, and sewers. The difference between a note and a bond is that a bond is used for a longer period of time and requires more formality. Bond Refinancing - The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions. Budget - A plan of financial operation representing an estimate of proposed expenditures and the proposed means of financing them for a given period. This official public document reflects decisions, measures service needs, establishes the allocation of resources and is the pecuniary plan for achieving goals and objectives. Budget Calendar - The schedule of key dates or events, which the Town follows in the preparation, adoption, and administration of the budget. Budget Message - The opening section of the budget, which provides the Town Council and the public with a general summary of the most important budget issues, changes from recent fiscal years, and recommendations regarding the financial policy for the coming fiscal year. Budgetary Adjustment - A procedure to revise a budget appropriation either by Town Council approval, through the adoption of a supplemental appropriation ordinance for any interdepartmental or inter-fund adjustments, or by the Town Manager authorization to adjust appropriations within a departmental budget. Budgetary Basis - This refers to the form of accounting utilized throughout the budget process. These generally take one of three forms: GAAP, Cash, Modified Accrual, or some type of statutory form. Budgetary Control - The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of authorized appropriations and available revenues. Capital Asset - Tangible assets costing $5,000 or more with a useful life of at least one year. Capital Budget - The appropriation of bonds or operating revenue for improvements to facilities and other infrastructure. Capital Improvements - Expenditures related to the acquisition, expansion, or rehabilitation of an element of the governmentâ&#x20AC;&#x2122;s physical

219


RMATION - GLOSSARY plant; sometimes referred to as infrastructure. Capital Improvements Plan (CIP) - The CIP is a comprehensive plan of capital investment projects which identifies priorities as to need, method of financing, cost, and revenues that will result during a five year period. The program is a guide for identifying current and future fiscal year requirements and becomes the basis for determining the annual capital budget. Capital Outlay - Expenditures resulting in the acquisition or addition to the governmentâ&#x20AC;&#x2122;s capital assets. Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or decreased. Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services - Services rendered to the Town in the form on contractual, professional, maintenance, and vehicle maintenance services. This also includes expenses for rentals, dues and memberships that may be charged by employees. Cost Center - An organizational budget/operating unit within each Town department or program. COLA - Cost Of Living Adjustment Debt - An obligation resulting from borrowing money or from the purchase of goods and services. Types of governmental debt include bonds, loans, time warrants, and notes. Debt Service - The amount of interest and principal the Town must pay each year on net direct long-term debt plus the interest it must pay on direct short-term debt. Deficit - The excess of an entityâ&#x20AC;&#x2122;s liabilities over its assets or the excess of expenditures over revenues during a single accounting period. Department - A major administrative division of the Town, which indicates overall management responsibility for an operation or a group of related operations within a functional area. Depreciation - Consumption of the service life of fixed assets, due to normal wear, deterioration, environmental elements, passage of time, and obsolescence. The portion of the cost of a capital asset charged as an expense during a specified period based on service life of the asset and ultimately expending the entire cost of the asset. Distinguished Budget Presentation Awards Program - A voluntary awards program administered by the Government Finance Officer Association to encourage governments to prepare budget documents of the highest quality. Encumbrance - The legal commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure. Estimated Revenue - The amount of projected revenue to be collected during the fiscal year. Expenditure/Expense - Decreases in net financial resources in accordance with budgeted appropriations. Expenditures include operating expenses such as the acquisition of assets or goods and services. Expenditure Limitation - An amendment to the Arizona State Constitution, which limits annual expenditures of all municipalities. The limit is set by the Economic Estimates Commission based on population growth and inflation. All municipalities have the option of Home Rule where the voters approved a four-year expenditure limit based on revenues received. Fiscal Year - Time period designated by the Town signifying the beginning and ending period for recording financial transactions. The Town has a fiscal year beginning July 1 and ending June 30. Franchise Fee - A fee paid by public service business (i.e., utility) for the special privilege to use Town streets, alleys, and property in providing their services to the citizens of the community.

220


SUPPORTING INFOR Full Time Equivalent (FTE) - A part-time position converted to the decimal equivalent of a full-time position based on, 2088 hours per year, or a full value of one for a full-time position. Function -Activity, which is performed by one or more organizational units for the purposes of accomplishing a goal. Fund - An accounting entity having a set of self-balancing accounts and records all financial transactions for specific activities or government functions in attaining certain objectives governed by special regulations, restrictions, or limitation. Fund Balance - Fund Balance is the excess of resources over expenditures. The beginning fund balance represents the unused accumulation of resources from prior years (i.e., the previous yearâ&#x20AC;&#x2122;s ending fund balance). General Obligations Bonds - Bonds that finance a variety of public projects and require voter approval. These bonds are backed by full faith and credit of the Town. Limitations for bonding capacity are set by State Statute. Generally Accepted Accounting Principles (GAAP) -Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. Goal - A long-term, attainable target for an organization - its vision of the future. Grant - Contributions or gifts of cash or other assets from another government to be used for a specified purpose, activity, or facility. Improvement Districts - Improvement Districts are formed consisting of property owners desiring improvements, primarily street reconstruction, to their property. Bonds are issued to finance these improvements, which are repaid by assessments on affected property owners. Indirect Cost - A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned, such as administrative support, facility maintenance, or custodial services. Interfund Transfer - The movement of monies between funds of the same governmental entity. Intergovernmental Revenue - Revenues from other governments in the form of grant, entitlements, shared revenues, or payments in lieu of taxes. Levy - To impose taxes for the support of government activities. Long Term Debt - Debt with a maturity of more than one year after the date of issuance. Modified Accrual Basis - Under the modified accrual basis of accounting, recommended for use by governmental funds, revenues are recognized in the period in which they become available and measurable, and expenditures are recognized at the time a liability is incurred pursuant to appropriation authority. Objective - A specific measurable and observable result of an organizationâ&#x20AC;&#x2122;s activity, which advances the organization toward its goal. Operating Expenses - The cost of personnel, contractual services, supplies, and other costs required for a department to function. Operating Revenue - Funds that the government receives as income to pay for ongoing operations, including such items as taxes, user fees, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services. Operating Supplies - Costs of goods consumed by the Town in the course of its daily operations. Operating Transfers - Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended. Pay-As-You-Go Financing - A term used to describe a financial policy by which the capital program is financed from current revenues rather

221


RMATION - GLOSSARY than through borrowing. Performance Indicators - Measurable means of evaluating the effectiveness of a cost center in accomplishing its defined objectives. Personnel Services - Cost related to compensating employees, included wages, insurance, payroll taxes, retirement contributions, allowances for clothing, and automobiles, training, conferences, and travel to meetings. Policy - A plan, course of action, or guiding principle designed to set parameters for decisions and actions. Program - A group of homogenous cost centers within a department; a departmental division. Program Goal - The underlying reason(s) for a department/division to exist and/or the service provided. Property Tax Levy - The total amount to be raised by general property taxes for purposes specified in the Tax Levy Ordinance. In Arizona, the property tax system is divided into a primary and secondary rate. Reserve - An account used to indicate that a portion of a fundâ&#x20AC;&#x2122;s assets are legally restricted for a specific purposed and is, therefore, not available for general appropriation. Reserve/Contingency -A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. Resolution - A special or temporary order of a legislative body requiring less formality than an ordinance or statute. Resources -Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. Revenue - Receipts from taxes, intergovernmental sources, and user fees or resources from voter-authorized bonds, system development fees, and grants. Risk Management - An organized attempt to protect a governmentâ&#x20AC;&#x2122;s assets against accidental loss in the most economical method. Secondary Property Taxes - An unlimited tax levy restricted to general bonded debt obligations and for voter approved budget overrides. Source of Revenue - Revenues are classified according to their source or point of origin. Tax Levy - The resultant product when the tax rate per one hundred dollars is multiplied by the tax base. 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 specific charges made against particular persons or property for current or permanent benefit, such as special assessments. Transfers In/Out - Amounts transferred from one fund to another to assist in financing the services for the recipient fund. User Charges - The payment of a fee for direct receipt of a public service to the party who benefits from the service.

222


SUPPORTING INFORM

ACRONYMS AELR ADEQ ADOR ADOT AGA AOC ASRS CAFR CFD CIIF CIP COLA CSD CST FIAC FTE GAAP GADA GARS GASB GFOA GO GV HR HURF JCEF LGIP LTAF M&C NSCP PAG PC PD PSPRS PW QC CFD RICO RS CFD RTA SUSD TAC TPT UERS VIPS VLT WIFA WW WWTP

Annual Expenditure Limitation Report Arizona Department of Environmental Quality Arizona Department of Revenue Arizona Department of Transportation Association of Governmental Accountants Arizona Office of the Courts Arizona State Retirement System Comprehensive Annual Financial Report Community Facilities District Capital Infrastructure Improvement Fund Capital Improvement Plan Cost of Living Adjustment Continental School District Construction Sales Tax Finance and Investment Advisory Committee Full-Time Equivalent Generally Accepted Accounting Principles Greater Arizona Development Authority Grants and Restricted Sources (Fund) Government Accounting Standards Board Government Finance Officers Association General Obligation (Bonds) Green Valley Human Resources Highway User Revenue Fund Judicial Court Education Fund Local Government Investment Pool Local Transportation Assistance Fund Mayor & Council North Santa Cruz Park Pima Association of Governments Pima County Police Department Public Safety Personnel Retirement System Public Works Quail Creek Community Facilities District Racketeer Influenced & Corrupt Organizations Rancho Sahuarita Community Facilities District Regional Transportation Authority Sahuarita Unified School District Technical Advisory Committee Transaction Privilege Tax (Sales Tax) Uniform Expenditure Reporting System Volunteers in Police Service Vehicle License Tax Water Infrastructure Financing Authority of Arizona Wastewater Wastewater Treatment Plant

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MATION - ACRONYMS

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Profile for sahuaritaaz

Town of Sahuarita - Approved Budget - 2020  

Town of Sahuarita - Approved Budget - 2020