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AGENDA
BUDGET AND FINANCE COMMISSION
REGULAR SESSION
OCTOBER 19, 2021
ORO VALLEY COUNCIL CHAMBERS
11000 N. LA CAÑADA DRIVE
REGULAR SESSION AT OR AFTER 4:00 PM
CALL TO ORDER
ROLL CALL
PLEDGE OF ALLEGIANCE
CALL TO AUDIENCE - at this time, any member of the public is allowed to address the Commission on any
issue not listed on today’s agenda. Pursuant to the Arizona open meeting law, individual Commission
members may ask Town staff to review the matter, ask that the matter be placed on a future agenda, or
respond to criticism made by speakers. However, the Commission may not discuss or take legal action on
matters raised during "Call to Audience." In order to speak during "Call to Audience", please specify what
you wish to discuss when completing the blue speaker card.
STAFF LIAISON REPORT
REGULAR SESSION AGENDA
1.REVIEW AND APPROVAL OF THE SEPTEMBER 21, 2021 REGULAR SESSION MEETING MINUTES
2.PRESENTATION AND POSSIBLE DISCUSSION OF THE TOWN'S FY 21/22 FINANCIAL UPDATE
THROUGH AUGUST 2021 (Please reference the attachments for the Town's monthly financial update)
COUNCIL LIAISON COMMENTS
FUTURE AGENDA ITEMS
ADJOURNMENT
POSTED: 10/14/21 at 5 PM by P.P
When possible, a packet of agenda materials as listed above is available for public inspection at least 24 hours
prior to the Commission meeting in the Town Clerk's Office between the hours of 8:00 a.m. – 5:00 p.m.
The Town of Oro Valley complies with the Americans with Disabilities Act (ADA). If any person with a disability
needs any type of accommodation, please notify the Town Clerk’s Office at least five days prior to the Commission
meeting at 229-4700.
INSTRUCTIONS TO SPEAKERS
Members of the public have the right to speak during any posted public hearing. However, those items not
listed as a public hearing are for consideration and action by the Commission during the course of their
business meeting. Members of the public may be allowed to speak on these topics at the discretion of the
Chair.
If you wish to address the Commission on any item(s) on this agenda, please complete a blue speaker card located
on the Agenda table at the back of the room and give it to the Recording Secretary. Please indicate on the
speaker card which item number and topic you wish to speak on, or if you wish to speak during “Call to
Audience,” please specify what you wish to discuss when completing the blue speaker card.
Please step forward to the podium when the Chair announces the item(s) on the agenda which you are interested
in addressing.
1. For the record, please state your name and whether or not you are a Town resident.
2. Speak only on the issue currently being discussed by the Commission. Please organize your speech, you will
only be allowed to address the Commission once regarding the topic being discussed.
3. Please limit your comments to 3 minutes.
4. During “Call to Audience”, you may address the Commission on any issue you wish.
5. Any member of the public speaking must speak in a courteous and respectful manner to those present.
In accordance with the Pima County Health Department’s most recent health advisory, the Town
respectfully asks all in-person meeting attendees, regardless of vaccination status, to please wear a mask
while indoors. COVID-19 remains a fluid situation, and the Town will adjust its safety guidelines in
accordance with any future health advisories from the Health Department.
Thank you for your cooperation.
“Notice of Possible Quorum of the Oro Valley Town Council, Boards, Commissions and Committees: In accordance
with Chapter 3, Title 38, Arizona Revised Statutes and Section 2-4-4 of the Oro Valley Town Code, a majority of the
Town Council, Board of Adjustment, Historic Preservation Commission, Parks and Recreation Advisory Board,
Stormwater Utility Commission, and Water Utility Commission may attend the above referenced meeting as a
member of the audience only.”
Budget and Finance Commission 1.
Meeting Date:10/19/2021
Submitted By:Alison Cote, Legal
SUBJECT:
REVIEW AND APPROVAL OF THE SEPTEMBER 21, 2021 REGULAR SESSION MEETING MINUTES
RECOMMENDATION:
Staff recommends approval.
EXECUTIVE SUMMARY:
N/A
BACKGROUND OR DETAILED INFORMATION:
N/A
FISCAL IMPACT:
N/A
SUGGESTED MOTION:
"I MOVE to approve (approve with changes) the September 21, 2021 regular session meeting minutes"
Attachments
Draft Minutes - 9/21/21
D R A F T
MINUTES
BUDGET AND FINANCE COMMISSION
REGULAR SESSION
SEPTEMBER 21, 2021
COUNCIL CHAMBERS
11000 N. LA CAÑADA DRIVE
REGULAR SESSION AT OR AFTER 4:00 PM
CALL TO ORDER - Chair Latchford called the meeting to order at 4:12 P.M.
ROLL CALL
Present: John Latchford, Chairman
Cathy Solverson, Vice Chair
David Newell, Commissioner
Absent:Michael Mason, Commissioner
James Beasley, Commissioner
Staff Present:David Gephart, Chief Financial Officer
Michael Dyckman, Senior Budget Analyst
Wendy Gomez, Finance and Budget Administrator
Nathan Rothschild, Town Attorney
PLEDGE OF ALLEGIANCE - Commissioner Newell led the group in the Pledge of Allegiance.
CALL TO AUDIENCE - No comments were received.
STAFF LIAISON REPORT
Chief Financial Officer David Gephart reported on the following:
- the approval of financial polices that the Budget and Finance Commission worked on by the Town Council at
their July meeting
- the PSPRS bond issuance rate
- the Parks and Recreation bond issuance
- update on the potential development of the Oro Valley Marketplace
- update on the ASRS plan
Chief Financial Officer David Gephart announced that this is Mychael Dyckman's last meeting, and thanked him
for his hard work and dedication to the town.
REGULAR SESSION AGENDA
1.REVIEW AND APPROVAL OF THE JUNE 15, 2021 REGULAR SESSION MEETING MINUTES
Chair Latchford motioned for approval of the June 15, 2021 regular session meeting minutes. No
second was received. All commissioners approved meeting minutes.
2.TOWN OF ORO VALLEY FY 20/21 FINANCIAL UPDATE THROUGH JUNE 2021 (Please reference
the attachments for the Town's monthly financial update)
Senior Budget Analyst Michael Dyckman presented on the Town of Oro Valley FY 2020/2021 Financial
Update through June 2021.
Discussion ensued amongst staff and commissioners.
COUNCIL LIAISON COMMENTS - The council liaison was not present.
FUTURE AGENDA ITEMS
- what the budget states regarding Westward Look
ADJOURNMENT
Motion by Vice Chair Cathy Solverson, seconded by Commissioner David Newell to adjourn the
meeting at 5:32 P.M.
Vote: 3 - 0 Carried
I hereby certify that the foregoing minutes are a true and correct copy of the minutes of the regular session of the
Town of Oro Valley Budget and Finance Commission of Oro Valley, Arizona held on the 21 day of September,
2021. I further certify that the meeting was duly called and held and that a quorum was present.
Dated this 23 day of September, 2021.
___________________________
Alison Cote
Legal Secretary
Budget and Finance Commission 2.
Meeting Date:10/19/2021
Submitted By:Wendy Gomez, Finance
SUBJECT:
PRESENTATION AND POSSIBLE DISCUSSION OF THE TOWN'S FY 21/22 FINANCIAL UPDATE THROUGH
AUGUST 2021 (Please reference the attachments for the Town's monthly financial update)
RECOMMENDATION:
N/A
EXECUTIVE SUMMARY:
Please reference attachments.
BACKGROUND OR DETAILED INFORMATION:
Please reference attachments.
FISCAL IMPACT:
N/A
SUGGESTED MOTION:
N/A
Attachments
Council Memo - Aug 2021 Financial Update
Attachment A - General Fund
Attachment B - Highway Fund
Attachment C-1 - Community Center Fund
Attachment C-2 Golf Contractor P&L
Attachment D - Summary All Funds
Attachment E - Gen Fund Local Sales Tax
Attachment F - Gen Fund State Shared Revenues
Oro Valley, it’s in our nature.
www.orovalleyaz.gov
11000 N. La Cañada Drive • Oro Valley, Arizona 85737
phone: (520) 229-4700 • fax: (520) 229-0428
Town Manager’s Office
M E M O R A N D U M
TO: Mayor and Councilmembers
FROM: Mary Jacobs, Town Manager
David Gephart, Chief Financial Officer
DATE: October 20, 2021
SUBJECT: August 2021 Financial Update
This financial update is intended to provide an overview and status of revenues and expenditures
for the Town’s selected funds through August 2021. Funds included in this financial update are
the General Fund, Highway Fund and Community Center Fund. All amounts are preliminary, un-
audited and subject to change based upon adjusting entries, as necessary.
Revenues and expenditures are trending as expected. The following budget variances are
noted at this time:
General Fund – additional known American Rescue Plan funding has been factored into
the year-end estimate for federal grant revenue
Highway Fund – additional miscellaneous revenue has been factored into year-end
estimate based on actuals
Community Center Fund – additional recreation program revenue has been factored into
year-end estimate based on actuals
Please see Attachments A and B for additional details on the General Fund and Highway Fund.
See Attachments C-1 and C-2 for additional details on the Community Center Fund. Please note
that Attachment C-2 is now the Profit & Loss (P&L) statement from the golf contractor. The P&L
statement provides year-over-year comparisons and monthly budget figures. See Attachment D
for a fiscal year-to-date consolidated summary of all Town Funds. See attachments E and F for a
breakdown of monthly local sales tax collections and state shared revenue collections for the
General Fund.
ATTACHMENT A
August YTD Financial Status
General Fund
% Budget Completion through August --- 16.7%
% Actuals YE % Variance
to Budget to Budget
REVENUES:`
LOCAL SALES TAX 2,974,831 21,157,707 14.1% 21,157,707 0.0%
LICENSES & PERMITS 316,701 1,849,000 17.1% 1,849,000 0.0%
FEDERAL GRANTS 20,546 5,990,290 0.3% 8,185,785 36.7%
STATE GRANTS 5,226 75,000 7.0% 75,000 0.0%
STATE/COUNTY SHARED 2,106,372 13,729,923 15.3% 13,729,923 0.0%
OTHER INTERGOVERNMENTAL 121,392 1,344,500 9.0% 1,344,500 0.0%
CHARGES FOR SERVICES 362,921 2,387,776 15.2% 2,387,776 0.0%
FINES 24,281 125,000 19.4% 125,000 0.0%
INTEREST INCOME 52,489 150,000 35.0% 150,000 0.0%
MISCELLANEOUS 2,100 264,000 0.8%264,000 0.0%
TOTAL REVENUES 5,986,859 47,073,196 12.7%49,268,691 4.7%
% Actuals YE % Variance
to Budget to Budget
EXPENDITURES:
CLERK 41,803 383,833 10.9% 383,833 0.0%
COMMUNITY & ECON. DEV. 334,007 3,044,614 11.0% 3,044,614 0.0%
COUNCIL 53,220 188,720 28.2% 188,720 0.0%
FINANCE 97,623 979,655 10.0% 979,655 0.0%
GENERAL ADMINISTRATION 10,209,679 14,459,559 70.6% 14,459,559 0.0%
HUMAN RESOURCES 49,862 535,390 9.3% 535,390 0.0%
INNOVATION & TECHNOLOGY 729,747 4,346,583 16.8% 4,346,583 0.0%
LEGAL 92,323 902,754 10.2% 902,754 0.0%
MAGISTRATE COURT 109,192 914,796 11.9% 914,796 0.0%
MANAGER 119,115 1,115,224 10.7% 1,115,224 0.0%
PARKS & RECREATION 413,088 3,446,361 12.0% 3,446,361 0.0%
POLICE 1,878,413 18,171,000 10.3% 18,171,000 0.0%
PUBLIC WORKS 512,802 5,364,091 9.6% 5,364,091 0.0%
TRANSFERS OUT 791,987 7,408,264 10.7%7,408,264 0.0%
TOTAL EXPENDITURES 15,432,861 61,260,844 25.2%61,260,844 0.0%
SURPLUS / (DEFICIT)(9,446,002) (14,187,648) (11,992,153)
BEGINNING FUND BALANCE **35,668,988
Plus: Surplus / (Deficit)(11,992,153)
ENDING FUND BALANCE **23,676,835
* Year-end estimates are subject to further revision
** Beginning and ending fund balance amounts are estimates and are subject to further revision
FY 2021/2022
Year End
Estimate *
Budget Year End
Estimate *
Actuals
thru 08/2021
Actuals
thru 08/2021
Budget
(B)
ATTACHMENT B
August YTD Financial Status FY 2021/2022
% Budget Completion through August --- 16.7%
Actuals
thru 08/2021 Budget % Actuals
to Budget
Year End
Estimate *
YE % Variance
to Budget
REVENUES:
LICENSES & PERMITS 4,862 25,000 19.4% 25,000 0.0%
STATE/COUNTY SHARED 624,560 3,614,922 17.3% 3,614,922 0.0%
INTEREST INCOME 748 6,000 12.5% 6,000 0.0%
MISCELLANEOUS 2,498 2,000 124.9%4,396 119.8%
TOTAL REVENUES 632,668 3,647,922 17.3%3,650,318 0.1%
Actuals
thru 08/2021 Budget % Actuals
to Budget
Year End
Estimate *
YE % Variance
to Budget
EXPENDITURES:
TRANSPORTATION ENGINEERING 304,760 3,766,525 8.1% 3,766,525 0.0%
STREET MAINTENANCE 24,447 324,000 7.5%324,000 0.0%
TOTAL EXPENDITURES 329,207 4,090,525 8.0%4,090,525 0.0%
SURPLUS / (DEFICIT) 303,461 (442,603) (440,207)
BEGINNING FUND BALANCE ** 1,242,978
Plus: Surplus / (Deficit)(440,207)
ENDING FUND BALANCE ** 802,771
* Year-end estimates are subject to further revision
** Beginning and ending fund balance amounts are estimates and are subject to further revision
-
Highway Fund
ATTACHMENT C-1
August YTD Financial Status
% Budget Completion through August --- 16.7%
% Actuals YE % Variance
to Budget to Budget
REVENUES:
CONTRACTED OPERATING REVENUES
Golf Revenues, Trail and Cart Fees 219,652 1,966,245 11.2% 1,966,245 0.0%
Member Dues 177,034 957,000 18.5% 957,000 0.0%
Food & Beverage 78,737 473,465 16.6% 473,465 0.0%
Merchandise & Other 29,351 225,675 13.0%225,675 0.0%
504,775 3,622,385 13.9% 3,622,385 0.0%
TOWN OPERATING REVENUES
Daily Drop-Ins 7,002 30,000 23.3% 30,000 0.0%
Member Dues 128,975 526,480 24.5% 526,480 0.0%
Recreation Programs 103,825 82,500 125.8% 132,500 60.6%
Swim Team/Swim Lessons - 8,000 0.0% 8,000 0.0%
Facility Rental Income 18,779 50,500 37.2% 50,500 0.0%
Concession Sales 10 100 10.0%100 0.0%
258,591 697,580 37.1% 747,580 7.2%
OTHER REVENUES
Local Sales Tax 501,522 2,932,798 17.1% 2,932,798 0.0%
Real Property Rental Income - 19,502 0.0% 19,502 0.0%
Interest Income 275 1,000 27.5%1,000 0.0%
Miscellaneous - 125,000 0.0%125,000 0.0%
501,797 3,078,300 16.3% 3,078,300 0.0%
TOTAL REVENUES 1,265,163 7,398,265 17.1%7,448,265 0.7%
% Actuals YE % Variance
to Budget to Budget
EXPENDITURES:
CONTRACTED OPERATING EXPENDITURES
Personnel 219,890 1,641,903 13.4% 1,641,903 0.0%
Food & Beverage 71,321 445,441 16.0% 445,441 0.0%
Operations & Maintenance 353,334 2,429,634 14.5% 2,429,634 0.0%
Equipment Leases 26,082 184,550 14.1%184,550 0.0%
670,627 4,701,528 14.3% 4,701,528 0.0%
TOWN OPERATING EXPENDITURES
Personnel 140,032 875,291 16.0% 875,291 0.0%
Operations & Maintenance 35,627 211,290 16.9%211,290 0.0%
175,659 1,086,581 16.2% 1,086,581 0.0%
CAPITAL OUTLAY - 132,500 0.0% 132,500 0.0%
TRANSFERS OUT 168,519 1,868,519 9.0% 1,868,519 0.0%
TOTAL EXPENDITURES 1,014,805 7,789,128 13.0%7,789,128 0.0%
SURPLUS / (DEFICIT)250,358 (390,863) (340,863)
BEGINNING FUND BALANCE **2,671,587
Plus: Surplus / (Deficit)(340,863)
ENDING FUND BALANCE **2,330,724
* Year-end estimates are subject to further revision
** Beginning and ending fund balance amounts are estimates and are subject to further revision
FY 2021/2022
Actuals
thru 08/2021 Budget Year End
Estimate *
Community Center Fund
Actuals
thru 08/2021 Budget Year End
Estimate *
ATTACHMENT C-2
Budget Last Year Budget Last Year
Actual Budget Variance Last Year Variance Actual Budget Variance Last Year Variance
Rounds
1,922 1,750 172 1,967 (45)Rounds - Member 3,702 3,150 552 3,521 181
345 150 195 91 254 Rounds - Outing 639 300 339 230 409
3,311 3,500 (189)3,969 (658)Rounds - Public 6,305 7,000 (695)8,218 (1,913)
====================================================================================================================================================================================
5,578 5,400 178 6,027 (449)Total Rounds 10,646 10,450 196 11,969 (1,323)
Revenue
89,982 93,000 (3,018)105,899 (15,917)Green Fees 170,733 181,000 (10,267)210,690 (39,957)
21,710 19,075 2,635 19,444 2,267 Cart Fees 43,308 38,120 5,188 38,342 4,967
2,257 2,500 (243)2,670 (413)Driving Range 5,611 4,500 1,111 4,314 1,297
0 0 0 0 0 Golf Cards/Passes 0 0 0 (709)709
11,756 12,000 (244)11,988 (232)Pro Shop Sales 24,061 25,000 (939)26,769 (2,708)
16,714 6,475 10,239 7,473 9,241 Food (Food & Soft Drinks)43,815 12,950 30,865 15,738 24,362
18,624 12,625 5,999 14,604 4,021 Beverages (Alcohol)34,647 25,250 9,397 30,424 4,223
111 0 111 294 (183)Other Food & Beverage Revenue 275 0 275 943 (668)
960 500 460 1,207 (246)Other Golf Revenues 1,959 850 1,109 2,275 (315)
935 250 685 1,243 (308)Clinic / School Revenue 2,630 500 2,130 1,603 1,028
88,473 77,500 10,973 82,272 6,201 Dues Income - Monthly Dues 177,034 155,000 22,034 157,222 19,813
484 0 484 323 162 Misc Income and Discounts 701 0 701 (319)1,020
====================================================================================================================================================================================
252,008 223,925 28,083 247,416 4,592 Total Revenue 504,775 443,170 61,605 487,290 13,769
Cost of Sales
9,563 9,000 (563)8,835 (728)COGS - Pro Shop 16,571 18,750 2,179 18,650 2,079
3,698 1,114 (2,584)468 (3,229)COGS - Food 10,501 2,228 (8,274)4,749 (5,752)
968 930 (38)2,954 1,985 COGS - Non-Alcoholic Beverages 2,019 1,860 (159)2,669 650
6,122 3,788 (2,334)4,362 (1,759)COGS - Alcohol 10,855 7,575 (3,280)8,935 (1,920)
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
20,351 14,831 (5,519)16,619 (3,732)Total Cost of Sales 39,946 30,413 (9,534)35,003 (4,943)
====================================================================================================================================================================================
231,657 209,094 22,564 230,798 860 GROSS INCOME 464,829 412,758 52,071 452,287 8,826
Labor
23,742 21,672 (2,070)21,739 (2,003)Golf Operation Labor 45,516 43,344 (2,172)41,954 (3,562)
9,174 10,213 1,038 12,852 3,677 General and Administrative 18,411 20,425 2,014 24,935 6,524
53,001 63,624 10,623 52,341 (661)Maintenance and Landscaping 111,548 127,137 15,588 103,792 (7,756)
19,044 14,653 (4,390)14,494 (4,550)F&B 36,730 29,307 (7,423)29,423 (7,307)
5,215 4,671 (544)5,086 (129)Sales and Marketing 10,130 9,343 (788)10,020 (111)
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
110,176 114,833 4,657 106,510 (3,665)Total Direct Labor 222,335 229,555 7,220 210,123 (12,213)
8,608 10,909 2,301 9,781 1,173 Total Payroll Taxes 17,409 21,808 4,399 20,220 2,812
9,661 12,500 2,839 25,580 15,918 Total Medical/Health Benefits 19,252 25,000 5,748 19,349 97
1,640 2,055 415 2,030 390 Total Workmans Comp 4,215 4,110 (105)4,060 (155)
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
19,909 25,464 5,555 37,390 17,482 Total Payroll Burden 40,876 50,918 10,041 43,630 2,753
====================================================================================================================================================================================
130,084 140,297 10,213 143,901 13,816 Total Labor 263,212 280,473 17,261 253,752 (9,459)
Other Operational Expenses
6,560 4,925 (1,635)1,778 (4,781)Golf Ops 13,082 10,000 (3,082)7,281 (5,801)
10,255 8,470 (1,785)36,489 26,234 G&A 19,127 18,490 (637)47,484 28,357
41,848 41,300 (548)33,829 (8,019)Maintenance 68,478 75,050 6,572 70,729 2,251
2,397 4,310 1,913 1,531 (866)F&B 4,624 8,870 4,246 3,052 (1,572)
1,081 900 (181)2,415 1,334 Sales and Marketing 4,306 3,600 (706)3,699 (607)
13,041 14,784 1,743 12,450 (591)Golf Cart Leases 26,082 29,568 3,486 24,900 (1,182)
0 0 0 20,964 20,964 Equipment Leases 0 0 0 41,928 41,928
71,825 130,300 58,475 117,311 45,485 Utilities - Maintenance 160,952 255,600 94,648 228,558 67,607
15,936 15,825 (111)15,880 (56)Utilities - G&A 32,518 25,755 (6,763)25,677 (6,841)
10,200 10,200 0 10,000 (200)Management Fees 20,400 20,400 0 20,000 (400)
3,838 3,300 (538)3,300 (538)Insurance - P&C 7,684 6,600 (1,084)6,600 (1,084)
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
176,981 234,314 57,333 255,947 78,966 Total Other Operational Expenses 357,252 453,933 96,681 479,908 122,656
====================================================================================================================================================================================
307,066 374,611 67,545 399,848 92,782 Total Expenses 620,464 734,406 113,942 733,661 113,197
====================================================================================================================================================================================
(75,408)(165,517)90,109 (169,050)93,642 EBITDAR (155,635)(321,648)166,013 (281,373)122,023
====================================================================================================================================================================================
(75,408)(165,517)90,109 (169,050)93,642 EBITDA (155,635)(321,648)166,013 (281,373)122,023
Interest Expense/Dep&Amt
0 0 0 0 0 Other Expense (343)0 343 12,590 12,933
0 0 0 0 0 Capital Improvements/Cap Reserve 10,560 0 (10,560)0 (10,560)
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
0 0 0 0 0 Total Interest Expense 10,217 0 (10,217)12,590 2,373
====================================================================================================================================================================================
(75,408)(165,517)90,109 (169,050)93,642 Net Income (165,852)(321,648)155,796 (293,963)124,395
El Conquistador Golf Club
For the Month Ending August 31st, 2021
August YTD
ATTACHMENT D
Consolidated Year-to-Date Financial Report through August 2021 FY 2021/2022
FY 21/22 Capital Leases/ Left in Accounts
Begin Bal. Transfer Out Thru Aug. 2021
General Fund 35,668,988 5,986,859 5,986,859 791,987 3,257,341 11,379,472 4,061 15,432,861 26,222,986
Highway Fund 1,242,979 632,668 632,668 132,595 40,475 156,137 329,207 1,546,440
Seizure & Forfeiture - Justice/State 266,810 3,677 3,677 - - 270,488
Community Center Fund 2,671,587 1,265,163 1,265,163 194,601 359,922 460,282 1,014,805 2,921,945
Municipal Debt Service Fund 165,436 29,926 18,823,670 18,853,596 17,842,010 1,101,020 18,943,030 76,002
Oracle Road Debt Service Fund 4,194 3 3 - 4,197
Water Resource System & Dev. Impact Fee Fund 18,744,638 420,191 420,191 166,789 319,207 485,996 18,678,833
Townwide Roadway Dev Impact Fee Fund 1,978,878 43,190 43,190 8,663 8,663 2,013,405
Parks & Recreation Impact Fee Fund 316,645 24,276 24,276 - 340,921
Police Impact Fee Fund 168,764 14,981 14,981 - 183,745
Capital Fund 2,504,029 64,010 64,010 138,603 138,603 2,429,436
PAG/RTA Fund 1,248,618 5,607 5,607 - 1,254,225
Water Utility 13,666,981 3,325,808 3,325,808 387,148 1,116,489 145,700 4,215,022 5,864,359 11,128,430
Stormwater Utility 1,001,740 263,279 263,279 91,450 26,012 117,462 1,147,557
Benefit Self Insurance Fund 2,379,019 625,910 625,910 608,828 608,828 2,396,101
Recreation In-Lieu Fee Fund 17,045 13 13 - 17,058
Total 82,046,350 12,705,561 18,823,670 31,529,231 986,588 4,228,456 31,473,568 619,953 - 5,635,249 42,943,814 70,631,767
Total OutPersonnel O&M Capital ContingencyFund Revenue
Other Fin Sources/
Tfrs Total In Debt Service
ATTACHMENT E
General Fund Local Sales Tax Collections
FY 2021/22
CATEGORY JULY AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUNE TOTAL
Construction Sales Tax 441,038 419,552 860,590
Utility Sales Tax 321,489 383,548 705,037
Retail Sales Tax 675,726 647,693 1,323,419
Bed Tax 130,217 117,012 247,229
Restaurant & Bar Sales Tax 172,386 162,947 335,334
All Other Local Sales Tax *181,767 180,252 362,019
TOTAL 1,922,624$ 1,911,004$ 3,833,628$
FY 2020/21
CATEGORY JULY AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUNE TOTAL
Construction Sales Tax 643,435 471,705 517,101 483,032 384,176 321,621 305,338 241,562 254,568 450,343 409,924 442,859 4,925,664
Utility Sales Tax 267,771 337,260 350,040 360,019 286,715 249,286 245,891 271,681 241,698 227,632 221,458 205,402 3,264,853
Retail Sales Tax 647,068 579,089 560,008 613,570 607,315 709,153 889,306 606,222 620,243 748,368 700,138 692,038 7,972,518
Bed Tax 42,564 33,546 32,879 38,003 170,718 105,673 36,242 40,721 99,686 148,989 144,442 130,433 1,023,896
Restaurant & Bar Sales Tax 127,814 114,578 118,223 130,147 158,913 137,151 142,356 130,977 154,257 183,628 167,142 191,389 1,756,575
All Other Local Sales Tax *117,419 174,520 141,653 120,588 200,416 200,756 183,337 164,894 171,734 218,085 193,522 201,188 2,088,112
TOTAL 1,846,071$ 1,710,698$ 1,719,904$ 1,745,360$ 1,808,253$ 1,723,640$ 1,802,470$ 1,456,056$ 1,542,186$ 1,977,045$ 1,836,626$ 1,863,309$ 21,031,618$
* Note: Does not include cable franchise fees or sales tax audit revenues
ATTACHMENT F
General Fund State Shared Revenues
FY 2021/22
CATEGORY JULY AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUNE TOTAL
State Shared Income Tax 500,637 500,637 1,001,274
State Shared Sales Tax 291,674 534,620 826,294
County Auto Lieu 100,364 178,439 278,803
TOTAL 892,675$ 1,213,696$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2,106,371$
FY 2020/21
CATEGORY JULY AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUNE TOTAL
State Shared Income Tax 548,361 548,361 548,361 548,361 548,361 548,360 548,361 548,361 548,361 548,361 548,361 548,361 6,580,331
State Shared Sales Tax 243,577 413,638 354,744 490,371 357,106 523,608 454,947 376,182 433,435 572,504 533,021 709,210 5,462,343
County Auto Lieu 98,728 256,745 217,528 201,958 162,796 190,665 190,824 175,212 182,116 216,303 197,466 302,323 2,392,664
TOTAL 890,666$ 1,218,744$ 1,120,633$ 1,240,690$ 1,068,263$ 1,262,633$ 1,194,132$ 1,099,755$ 1,163,912$ 1,337,168$ 1,278,848$ 1,559,894$ 14,435,338$