HomeMy WebLinkAboutBudget Records-Town - 6/30/1988 RESOLUTION NO. 302
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF
ORO VALLEY, ARIZONA ADOPTING THE FINAL BUDGET FOR
THE FISCAL YEAR 1987/88
WHEREAS, in accordance with the provisions of Title 42 Sections 301,
302, 303 and 304 A.R.S. , the Town Council did on the 8th day of July 1987
make an estimate of the different amounts required to meet the public
expenses for the ensuing year, also an estimate of revenues from sources
other than direct taxation, and the amount to be raised by taxation upon
real and personal property within the Town of Oro Valley, and
WHEREAS, in accordance with said sections of said title, and following
due public notice, the Council met on July 8, 1987, at which meeting any
taxpayer was privileged to appear and be heard in favor of or against any
of the proposed expenditures or tax levies, and
WHEREAS, it appears that publication has been duly made as required by
law, of said estimates together with a notice that the Town Council would
meet on July 29, 1987, at the Oro Valley Town Hall for the purpose of
making tax levies as set forth in said estimates, and
WHEREAS, it appears that the sums to be raised by primary taxation, as
specified therein, do not in the aggregate amount exceed that amount as
computed in Title 42 Section 301.A, A.R.S. ,
THEREFORE BE IT RESOLVED, that the said estimates of revenue and
expenditures shown on the accompanying schedules as now increased, reduced
or changed by and the same are hereby adopted as the budget of the Town of
Oro Valley for the fiscal year 1987/88.
PASSED AND ADOPTED by the Mayor and Council of the Town of Oro Valley,
Arizona, this 29th day of July 1987.
<7"/ l'I 'l 6 Al: (
/ /1 ,(6&4 ( ' /
E. S. "Steve" Engle, Mayor
ATTEST:
Vir'-f3t-6- , l•-)CtU_AS--
Kathryn Cuvelier, Town Jerk
APPROVED AS TO FORM:
v �✓� ' --/--.'
�c.it- .tom..
Gary :D: Kidd, Town Attorney
City/Town of Oro Valley
Fiscal Year 1987/88
OFFICIAL FORMS
FOR CITY/TOWN BUDGET
DEVELOPED
BY
STATE OF ARIZONA
OFFICE OF THE AUDITOR GENERAL
Rev. 6/87
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City/Town of Oro Valley
SUMMARY OF ESTIMATED AND ACTUAL AMOUNTS
TO SUPPORT BUDGETARY ESTIMATES
Fiscal Year 1987/88
A.R.S. §42-302
EXPENDITURE LIMITATION COMPARISON
1 . Previous Budgeted Fiscal Year
A. Expenditure Limitation (EEC or Voter-Approved) $ 2,471, 127
B. Estimated Amount of Exclusions $ -0-
C. Total Estimated Expenditures and Expenses $ 2,471, 127
2 . Current Budgeted Fiscal Year
A. Expenditure Limitation (EEC or Voter-Approved) $ 4,500,420
B. Estimated Amount of Exclusions $ -0-
C. Total Estimated Expenditures and Expenses $ 4,500,420
PROPERTY TAXES
3. Previous Budgeted Fiscal Year
A. Amount Levied
Primary Property Taxes $
Secondary Property Taxes
Total Property Taxes Levied -0-
B. Amount Collected to Date
Primary Property Taxes $
Secondary Property Taxes
Total Property Taxes Collected to Date $ -0-
C. Property Tax Rates
Primary Property Tax Rate $
Secondary Property Tax Rate $ -0-
SCHEDULE B (1 of 2)
City/Town of Oro Valley
SUMMARY OF ESTIMATED AND ACTUAL AMOUNTS
TO SUPPORT BUDGETARY ESTIMATES
Fiscal Year 1987/88
A.R.S. §42-302
4. Current Budgeted Fiscal Year
A. Maximum Allowable Primary Property Tax Levy
pursuant to A.R.S. §42-301 - Estimated Amount $ -0-
B. Amount to be Levied (Estimate)
Primary Property Taxes $
Secondary Property Taxes
$
Total Secondary Property Taxes $
Total Property Taxes to be Levied $ -0-
C. Property Tax Rates (Estimate)
Primary Property Tax Rate $ _9_
Secondary Property Tax Rates
$
Total Secondary Property Tax Rate $ -0-
5. Amount received from primary property taxes in the
previous budgeted fiscal year in excess of the
maximum allowable amount of the primary property
tax levy and amounts of taxes collectible pursuant
to A.R.S. §42-23G. (A.R.S. §42-301 . I) $ _p_
SCHEDULE B (2 of 2)
City/Town of Oro Valley
SUMMARY BY SOURCE OF
NONPROPERTY TAX COLLECTIONS
Fiscal Year 1987/88
A.R.S. §42-302 .0
REVISED
ESTIMATED ESTIMATED ESTIMATED
REVENUES REVENUES REVENUES
SOURCE PREVIOUS YEAR PREVIOUS YEAR CURRENT YEAR
FEDERAL GOVERNMENT:*
Federal Revenue Sharing $ 5,000 $ 6,937 $ -0-
Hi„hwa Safet Coord. 19,520 19,683 5,000
Alcohol Program
Police Grant 8,000
Court Grant 3,400
TOTAL $ 24,520 $ 38,020 $ 5,000
STATE GOVERNMENT:*
$ $ $
State Sales 153,438 153,810 157,321
Urban Revenue 149,320 147,682 154,765
Highway User 222,049 214,892 232,889
LTAF 27,000 27, 175 36,445
TOTAL $551,807 $543,559 $ 581,420
COUNTY GOVERNMENT:*
Auto Lieu $ 20,000 $ 39,853 $ 38,000
TOTAL
$ 20,000 $ 39,853 $ 38,000
* Monies received and estimated revenues from Federal , State or
intergovernmental sources should county
be recorded in the proper category.
SCHEDULE C ( 1 of 2)
City/Town of Oro Valley
SUMMARY BY SOURCE OF
NONPROPERTY TAX COLLECTIONS
Fiscal Year 1987/88
A.R.S. §42-302.0
REVISED
ESTIMATED ESTIMATED ESTIMATED
REVENUES REVENUES REVENUES
SOURCE PREVIOUS YEAR PREVIOUS YEAR
CURRENT YEAR
CITY/TOWN GOVERNMENT:
Sale of bonds (give detail ) $ $
City/Town sales taxes 412,985 489 846
City/Town use taxes . . .Rental � 1,480,322
). • • • 25,000 37,689 32000
Utility franchise
4,000 2,936 3,000
Business license taxes 3,600
5,470 7,000
Licenses and permits 100,000 210,592 577,000
Fines and forfeits 1701000
�• 179,296 210,000
Other service charges
Sale/Rental of property
Utilities
Zoning & Development Fees 50,000 65,765
Peace Officer Training � 300,000
(ALEOA ) 1,000 968 1,000
Miscellaneous
Interest 42,000 107,137�_ 83,000
Miscellaneous 11 ,000 28,411
11,665
Road Permits 500
930 500
CarryForward
1054,715 1,054,715 1, 170,513
Pill _ ' Wor s
TOTAL $ 1,874,800 $ 2, 755 183
TOTAL NONPROPERTY TAX COLLECTIONSz $ 3,876,000
, $ 2,471,_.1�7 $ 2�8Q5.187 $ 4,500420
.
SCHEDULE C (2 of 2)
4: 0
City/Town of Oro Valley
SUMMARY OF EXPENDITURES BY EACH
DEPARTMENT/PROGRAM AND FUND
Fiscal Year 1987/88
A.R.S. §42-302.6. 1 and 6.2
ADOPTED
ADOPTED
ESTIMATED BUDGET
BUDGET CONTINGENCY EXPENDITURES CURRENT
DEPARTMENT/PROGRAM PREVIOUS YEAR ADJUSTMENT PREVIOUS YEAR YEAR
ALEOAC Surcharge $ 53,000 $ $ 54,975 _ _
Buildings & Grounds $ p
23,500 _ 36,113 _p_
Building Inspection 50,000
._ 57,084 _p_
Capital Improvements 400,000 105,731 100 000
Court 139,475 132,210 211,355 .
General Administration 10,000 9,499 1 9 98,000
Mayor & Council 2,000 12000 .
Planning & Zoning 104,225 62,061 93,535
Pelice
717,665 669,606 , 102,800
Professional Services 5,000
3,870 -0-
Town Attorney 20,000 18,514
55,480
Town Clerk 125,000 20,000 139,264 392,269
Town Manager 50,000 35,558 65,960
Highway 335)2491
3 2,390 487,224
Federal Revenue Sharing
(itemize by function)
Police Salaries 5,000
6,937 -p-
a
Contingenciesy
431,013 21,000 1,884,797
,
TOTAL DEPARTMENTS/PROGRAMS. . 2,471 127 -
. $ 21 1.000 S 1 ,667,553 4,500,420
SCHEDULE D ( 1 of 2)
City/Town of Oro Valley
SUMMARY OF EXPENDITURES BY EACH
DEPARTMENT/PROGRAM AND FUND
Fiscal Year 1987/88
A.R.S. §42-302.8. 1 and 6.2
ADOPTED
ADOPTED
ESTIMATED BUDGET
BUDGET CONTINGENCY EXPENDITURES CURRENT
FUND PREVIOUS YEAR ADJUSTMENT
PREVIOUS YEAR YEAR
General Fund $ 1,730,878 21 0
Special�a 1 $ � 00 $ 1,242,495 _3,913, 196
p Revenue Funds
Trust Funds
Enterprise Funds
Streets & Roads 335,249
312,390 487,224
FRS 5000
6,937 -0-
Public Works -0- -0- - -
Capital Projects Funds
400,000 0
105,731 100,000
w
Total Funds Excluding
Debt Service Funds $ $
$ $
Debt Service Funds $
Total Debt Service - <
Funds $ $
TOTAL FUNDS $ 2,471, 127 $ 1
21,000 $ ,667,553 4,500,420
SCHEDULE D (2 of 2)
0 0
TOWN OF ORO VALLEY
ADOPTED FINAL BUDGET
FISCAL YEAR 1987/88
REVENUES
ADOPTED ACTUAL ADOPTED
BUDGET REVENUES BUDGET
GENERAL FUND 86/87 86/87 87/88
Auto Lieu $20, 000. 00 $39, 853 . 00 $38, 000. 00
State Sales $153 , 438. 00 $153 , 810. 00 $157, 321. 00
Urban Revenue $149, 320. 00 $147 , 682 . 00 $154 ,765. 00
Bldg Permits $100, 000. 00 $210, 592 . 00 $577, 000. 00
Bus. License $3 , 600. 00 $5, 470. 00 $7 , 000. 00
Cable T.V. $4, 000. 00 $2 , 936. 00 $3 , 000. 00
Fines & Forfeit $170, 000. 00 $179, 296. 00 $210, 000. 00
Interest $40, 000. 00 $107, 137 . 00
$80, 000. 00
1
Aleoac $1, 000. 00 $968 . 00 $1, 000 . 00
Zoning $50, 000. 00 $65, 765. 00 $300, 000. 00
Sales Tax $412 , 985. 00 $489 , 846. 00 $1, 480, 322 . 00
Renters Tax $25, 000. 00 $37, 689 . 00 $32 , 000. 00
Miscellaneous $10, 000. 00 $28 , 411. 00 $11, 165. 00
Carry Forward $970, 645. 00 $970, 645. 00 $956, 623 . 00
F.R.S. $5, 000. 00 $6, 937 . 00 $0 . 00
DUI Grant $19, 520. 00 $19 , 683 . 00 $0 . 00
Police Grant $0. 00 $8, 000. 00 $5, 000. 00
Court Grant $0. 00 $3 , 400. 00 $0 . 00
TOTAL
GENERAL FUND $2 , 134, 508 . 00 $2 , 478, 120. 00 $4, 013 , 196 . 00
TOWN OF ORO VALLEY Page 2
ADOPTED FINAL BUDGET
FISCAL YEAR 1987/88
REVENUES
ACTUAL ADOPTED
ADOPTED REVENUES BUDGET
86/87 86/87 87/88
HIGHWAY FUND
Highway User $222 , 049. 00 $214 , 892 . 00 $232 , 889 . 00
LTAF $27, 000. 00 $27, 175. 00 $36, 445 . 00
Interest $2, 000. 00 $4, 960. 00 $3 , 000. 00
Permits $500. 00 $930. 00 $500. 00
Miscellaneous $1, 000. 00 $40. 00 $500. 00
Carry Forward $84, 070. 00 $84, 070. 00 $213 , 890. 00
TOTAL HIGHWAY $336, 619. 00 $332 , 067 . 00 $487, 224 . 00
TOTAL
REVENUES $2 , 471, 127. 00 $2 , 810, 187 . 00 $4, 500, 420 . 00
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TOWN OF
ORO VALLEY
PUBLIC NOTICE
In accordance with the provisions of Title 42, Sections 302, 303
and 304, Arizona Revised Statutes, the Oro Valley Town Council did
on the 8th day of July 1987 adopt a tentative budget for the fiscal
year 1987/88 which is published herewith. The Town Council will meet
for a final hearing of taxpayers and for adoption of the final budget
for the fiscal year 1987/88 on July 29, 1987. This hearing will
commence at or after 4:00 p.m. on Wednesday, July 29, 1987 at the Oro
Valley Town Hall, 10900 N. Stallard Place, Suite 100 located within the
Foothills Business Park, Oro Valley, Arizona.
Members of the public are invited to attend.
PUB: The Daily Territorial
July 16, 23, 1987
REQ: Kathryn Cuvelier
Town Clerk
040i.
Ai17.)k
0 M FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100
r . ORO VALLEY,ARIZONA 85737 (602)297-2591
• •
4#/Z 0
Setpember 30, 1987
Mrs. Carol Ann Milford
Rauscher Pierce Ref snes, Inc.
Two North Central Avenue
Suite 1900
Phoenix, Arizona 85004
Dear Mrs. Milford:
Enclosed is the adopted budget for fiscal year 1987/88 for the Town of
Oro Valley.
We are in the middle of our audit for fiscal years 86/87 and 85/86.
Upon completion, we will be happy to send you a copy of the annual
report.
Thank you.
Sincerely,
TOWN OF ORO VALLEY
/2 /4--z-<„ e
Kathryn Cuvelier
Town Clerk
enc.
E.S. STEVE"ENGLE,Mayor DANIEL J.KERLEY,Vice Mayor CATHY HUFAULT,Councilwoman
STEPHEN E.RENNECKAR,Councilman HENRY G.ZIPF,Councilman JON L.DEVNER.Town Manager
IPL
RAUSCHER PIERCE REFSNES, INC.
RECEI
VES
September 25, 1987 SEP
8 1987
TOWN of ORO vAugy
Mrs.Kathryn Cuvelier, Clerk
Town of Oro Valley
10900 N.Stallard Pl./Suite 100
Oro Valley,Arizona 85704
Dear Mrs. Cuvelier:
We would very much appreciate receiving a copy of the adopted budget for fiscal year 1987-88
and the annual report for fiscal years 1986-87 and 1985-86.
Thank you for your cooperation.
Sincerely,
RAUSCHER PIERCE REFSNES,INC.
—3)1)4
--TitiFi. (1! -(i:;u i ay)7Y) 1
Mrs. Carol Ann Milford
Two North Central Avenue, Suite 1900 • Phoenix, Arizona 85004 • (602)257-7770
Member New York Stock Exchange, Inc.
F aRQ
• icp
;.r
04 1+
%°; V AA(6f. ,
414111CW'
STUDY SESSION SCHEDULE WITH TOWN COUNCIL
REGARDING PROPOSED 1987/88 BUDGET
THURSDAY, MAY 7, 1987
4 : 00-4 : 15 p.m. Town Manager
4 : 15-4 : 30 p.m. Town Clerk
4 : 30-4 : 45 p.m. Planning and Zoning
4 : 45-5: 00 p.m. Town Engineer (Streets and Roads)
5 : 00-5: 15 p.m. Police Chief
O�EKE ST9?�t'
�'wQ DITAT DELIS GOVERNOR'S OFFICE OE HIGHWAY SAEETY-11qi
* 1912 3010 North Second Street, Suite 105, Phoenix, Arizona 85012
(602) 255-3216
EVAN MECHAM SARAH LYNN WUERTZ
Governor July 28 , 1987 Governor's Highway Safety Representative
� P
Mr. Jon L. Devner
Oro Valley Town Manager J;. . JUL 29 1987 1
10900 N. Stallard P1 . Ste. 100
[Li
Oro Valley, AZ 85704 114/ 1611 SW
h of
Dear Mr. Devner:
Public Law 98-502 , "The Single Audit Act of 1984" , (copy
attached) , requires that each State and local government
which receives a total amount of Federal financial
assistance of $100,000 or more in any fiscal year of such
government shall have an audit made for such fiscal year in
accordance with this Act .
Please send to the attention of Kenneth J. Clark, a copy of
your most recent Audit meeting The Single Audit Act
requirements, or justification/comments if such Audit has
not been made. Your response within thirty days will be
most appreciated.
Our Grants with Oro Valley Beginning after 10/1/85 are
Agreement Nos. 86-308-006 and 87-308-003 DUI Projects.
Thank you for your assistance.
Sincerely,
_I'
r/1,--rt
NN>
Sarah Lynn Wuertz
Governor ' s Highway Safety Representative
Attachment
xc :K. Clark
•
PUBLIC LAW 98-502—OCT. 19, 1984 98 STAT. 2327
Public Law 98-502
98th Congress
An Act
To establish uniform audit requirements for Stat and local government$ receiving Oct 19, I9F4
Federal financial assistance. ES i,l0j
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, Single Audit Act
of 19P4
SHORT TITLE; PURPOSE
SECTION 1. (a) This Act may be cited as the "Single Audit Act of 3) USC X501
1954". note
(b)it is the purpose of this Act—
(1) to improve the financial management of Suite and local
governments with respect to Federal financial assistance
programs;
(2) to establish uniform requirements for audits of Federal
financial assistance provided to State and local governments:
(3) to promote the efficient and effective use of audit
resources; and
(4) to ensure that Federal departments and agencies, to the
maximum extent practicable, rely upon and use audit work
done pursuant to chapter 75 of title 31United States Code (as
added by this Act).
AMENDMENT TO TITLE 31, UNITED STATES CODE
SEC. 2. (a)Subtitle V of title 31. United States Code, is amended by
adding at the end thereof the following new chapter:
"CHAPTER 75—REQUIREMENTS FOR SINGLE
AUDITS
"Sec.
"7501. Definitions.
"7502 Audit requirements,exemptions.
'1503. Relation to other audit requirements.
"7504.Cognizant agency responsibilities
"7505 Rer rations.
"7506 Monitoring responsibilities of the Comptroller General
'•7507. Effective date;report.
"§ 7501. Definitions 31 USC 7501
"As used in this chapter, the term—
"(1) 'cognizant agency' means a Federal agency which is
assigned by the Director with the responsibility for implement-
ing the requirements of this chapter with respect to a particular
State or local government.
"(2) 'Comptroller General' means the Comptroller General of
. the United States. •
"(3) 'Director' means the Director of the Office of Manage-
ment and Budget.
s•I-: t -
r
98 STAT. 2328 PUBLIC LAW 98-502--OCT. 19, 1984
"(4) 'Federal financial assistance' means assistance provided
by a Federal agency in the form of grants, contracts, loans, loan
guarantees, property, cooperative agreements, interest subsi-
dies, insurance, or direct appropriations, but does not include
direct Federal cash assistance to individuals.
"(5) 'Federal agency' has the same meaning as the term
'agency' in section 551(1)of title 5, United States Code.
"(6) 'generally accepted accounting principles' has the mean-
ing specified in the generally accepted government auditing •
standards.
"(7) 'generally accepted government auditing standards'
means the standards for audit of governmental organizations,
programs, activities, and functions, issued by the Comptroller
General.
"(8) 'independent auditor' means—
"(A) an external State or local government auditor who
meets the independence standards included in generally
accepted government auditing standards, or
"(B) a public accountant who meets such independence
standards.
"(9) 'internal controls' means the plan of organization and
methods and procedures adopted b) management to ensure
that—
"(A) resource use is consistent with laws, regulations, and
policies;
"(B) resources are safeguarded against waste, loss, tfid
misuse; and
"(C) reliable data are obtained, maintained, and fairly
disclosed in reports.
"(10) 'Indian tribe' means any Indian tribe-, hand, nation, or
other organized group or community, including any Alaskan
Native village or regional or village corporation (as defined in,
or established under, the Alaskan Native Claims Settlement
Act) that is recognized by the United States as eligible for the
special programs and services provided by. the United States to
Indians because of their status as Indians.
"(11) 'local government' means any unit of local government
within a State, including a county, borough, municipality, city,
town, township, parish, local public authority, special district,
school district, intrastate district, council of governments, and
any other instrumentality of local government.
"(12) 'major Federal assistance program' means any program
for which total expenditures of Federal financial assistance by
the State or local government during the applicable year
exceed—
"(A)$20,000,000 in the case of a State or local government
for which such total expenditures for all programs exceed
$7,000,000,000;
"(B) $19,000,00() in the case of a State or local government
for which such total expenditures for all programs exceed
$6,000,000,000 but are less than or equal to $7,000,000,000;
"(C) $16,000,000 in the case of a State or local government
for which such total expenditures for all programs exceed
$5,000,000,000 but are less than or equal to $6,000,000,000; •
"(D)S13,000,000 in the case of a State or local government
for which such total expenditures for all programs exceed
$4,000,000,000 but are less than or equal to $5,000,000.000,
•
•
PUBLIC LAW 98--502-_--OCT. 19, 1984 98 STAT. 2329
"(E)$10,000,000 in the case of a State or local government
for which such total expenditures for all programs exceed
$3,000,000,000 but are less than or equal to $4,000,000,000;
"(F) $7,000,000 in the case of a State or local government
for which such total expenditures for all programs exceed
$2,000,000,000 but are less than or equal to $3,000,000,000;
"(G) $4,000,000 in the case of a State or local government
for which such total expenditures for all programs exceed
$1,000,000,000 but are less than or equal to $2,000,000,000;
"(H)$3,000,000 in the case of a State or local government
for which such total expenditures for all programs exceed
$100,000,000 but are less than or equal to $1,000,000,000,
and
"(I)the larger of(1)$300,000, or (ii) 3 percent of such total
expenditures for all programs, in the case of a State or local
government for which such total expenditures for all pro-
grams
ams exceed $100,000 but are less than or equal to
100,000,000.
"(13) 'public accountants' means those individuals who meet
the qualification standards included in generally accepted gory•
ernment auditing standards for personnel performing govern-
ment audits.
"(14)'State' means any State of the United States, the District
of Columbia, the Commonwealth of Puerto Rico, the Virgin
Islands, Guam, American Samoa, the Commonwealth of the
Northern Mariana Islands, and the Trust Territory of the
Pacific Islands, any instrumentality thereof, any multi-State,
regional, or interstate entity which has governmental functions,
and any Indian tribe.
"(15) 'subrecipient' means any person or government depart•
ment, agency, or establishment that receives Federal financial
assistance through a State or local government, but does not
include an individual that receives such assistance.
"§ 7502. Audit requirements;exemptions t'sc;-)02
"taXIXA) Each State and local government which receives a total
amount of Federal financial assistance equal to or in excess of
$100,000 in any fiscal year of such government shall have an audit
accordance with the requirement of
made for such fiscal year in �
this chapter and the requirements of the regulations prescribed
pursuant to section 7505 of this title.
"(B)Each State and local government that receives a total amount
of Federal financial assistance which is equal to or in excel of
$25,000 but less than $100,000 in any fiscal year of such government
.shall--
"(i) have an audit made for such fiscal year in accordance
with the requirements of this chapter and the requirements of
the regulations prescribed pursuant to section 7505 of this title,
or
"(ii) comply with any applicable requirements concerning
financial or financial and compliance audits contained in Fed-
eral statutes and regulations governing programs under which
such Federal financial assistance is provided to that
government.
-(C)Each State and local government that receives a total amount
of Federal financial assistance which is less than $25,000 in any
•
•
•
98 STAT. 2330 PUBLIC LAW 98-502- . 19, 1984
fiscal year of such government shall be exerapt fur such fiscal year
from compliance with—
"(i)the audit requirements of this chapter; and
"(ii) any applicable requirements concerning financial or
financial and compliance audits contained in Federal statutes
and regulations governing programs under which such Federal
financial assistance is provided to that government.
The provisions of clause (ii) of this subparagraph do not exempt a
State or local government from compliance with any provision of a
Federal statute or regulation that requires such government to
maintain records concerning Federal financial assistance provided
to such government or that permits a Federal agency or the Camp-
troller General access to such records
"(2)For purposes of thi section, a State or local government shall
be considered to receive Federal financial assistance whether such
assistance is received directly from a Federal agency or indirectly
through another State or local government.
"(b)(1) Except as provided in paragraphs (2) and (3), audits con-
ducted pursuant to this chapter shall be conducted annually.
"(2 ifs State or local government is required—
"(A) by constitution or statute, a in effect or. the date of
enactment of this chapter, or
"(BI by administrative rules. regulations, goioelines, stand-
ards,or policies, as in effect on such date,
to conduct its audits less frequently than annually, the cognizant
agency for such government shall. upon request of such government,
permit the government to conduct its audits pursuant to this chap-
ter biennially, except as provided in paragraph (3., Such audits shall
cover both years within the. biennial period.
"(3) Any State or local government that is permitted, under clause
(B) of paragraph (2), to conduct it audits pursuant to this chapter
biennially by reason of the requirements of a rule, regulation,
guideline, standard, or policy, shall, for any of its fiscal year
beginning after December 31, 19-6, conduct such audit' annually
unless such State or local government codifies a requirement for
biennial audits in its constitution or statutes by January 1, 1i.0..,7.
Audits conducted biennially under the provisions of this paragraph
shall cover both years within the biennial period
"(c) Each audit conducted pursuant to subsection (a' shall be
conducted by an independent auditor in accordance with generally
accepted government auditing standards, except that, for the pur-
poses of this chapter, such standards shall not be construed to
require economy and efficiency audits, program results audits,, or
program evaluations.
"(d)(1) Each audit conducted pursuant to subsection (a) for any
fiscal year shall cover the entire State or local government's oper-
ations except that,at the option of such government—
"(A) such audit may, except as provided in paragraph (5),
cover only each department, agency, or establishment which
received, expended, or otherwise administered Federal financial
assistance during such fiscal year, and
"(B) such audit may exclude public hospitals and public col-
leges and universities.
"(2) Each such audit shall encompass the entirety of the financial
operations o. such government or of such department, agency, or
establishment, whichever is applicable, and shall determine and
report whether—
/
•.
••
PUBLIC LAW 98-502--OCT. 19, 1984 98 STAT. 2331
"(AXi) the financial statements of the government, depart-
ment, agency, or establishment present fairl ' its financial posi-
tion and the results of its financial operations in accordance -
with generally accepted accounting principles; and
"(ii) the government, department, agency, or establishment
has complied with laws and regulations that may have a
material effect upon the financial statements;
"(B) the government, department, agency, or establishment
has internal control systems to provide reasonable assurance
that it is managing Federal financial assistance programs in
compliance with applicable laws and regulations; and
"(C) the government, department, avncy, or establishment
has complied with laws and regulations that may have a
material effect upon each major -Federal assistance program.
In complying with the requirements of subparagraph (C), the inde-
pendent auditor shall select and test a representative number of
transactions from each major Federal assistance program.
"(3) Transactions selected from Federal assistance programs.
other than major Federal assistance programspursuant to the
• requirements of paragraphs (2XA) and (2)(R, shall be tested for
• compliance with Federal laws and regulations that apply to such
transactions. Any noncompliance found in such transactions by the
independent auditor in making determinations required by this
paragraph shall be reported.
"(4) The number of transactions selected and tested under para-
graphs (2)and (3), the selection and testing of such transactions, and
the determinations required by such paragraphs shall be based on
the professional judgment of the independent auditor.
"(5) Each State or local government which, in any fiscal year of
such government, receives directly from the Department of the
Treasury a total of $25,000 or more under chapter 67 of this title tIsc 6-al el
(relating to general revenue sharing) and which is required to tcs.
conduct an audit pursuant to this chapter for such fiscal year shall
not have the option provided by paragraph (1)(A) for such fiscal
year.
"(6) A series of audits of individual departments, agencies, and
establishments for the same fiscal year may be considered to be an
audit for the purpose of this chapter.
"(e)(1) Each State and local government subject to the audit
requirements of this chapter, which receives Federal financial
assistance and provides $25,000 or more of such assistance in any
fiscal year to a subrecipient, shall—
"(A) if the subrecipient conducts an audit in accordance with
the requirements of this chapter, review such audit and ensure
that prompt and appropriate corrective action is taken on
instaneea, of material noncompliance with applicable laws and
regulations with respect to Federal financial assistance pro-
vided to the subrecipient by the State or local government; or
"(B) if the subrecipient does not conduct an audit in accord-
ance with the requirements of this chapter—
"(i)determine whether the expenditures of Federal finan-
cial assistance provided to the subrecipient by the State or
local government are in accordance with applicable laws
and regulations; and
"(ii)ensure that prompt and appropriate corrective action
•
is taken on instances of material noncompliance with appli-
cable laws and regulations with respect to Federal financial
98 STAT. 2332 PUBLIC LAW 98-502---OCT. 19, 1984
assistance provided to the subrecipient by the State or local
government.
"(2) Each such State and local government shall require each
subrecipient of Federal assistance through such government to
permit, as a condition of receiving funds from such assistance, the
independent auditor of the State or local government to have such
access to the subrecipient's records and financial statements as'
may. be necessary for the State or local government to comply with
this chapter.
Report. "(f) The report made on any audit conducted pursuant to this
&action shall, within thirty days after completion of such report, be
transmitted to the appropriate Federal officials and made available
by the State or local government for public inspection.
(g) If an audit conducted pursuant to this section finds any
material noncompliance with applicable laws and regulations by, or
material weakness in the internal controls of, the State or local
government with respect to the matters described in subsection •
(d)(2), the State or local government shall submit to appropriate
Federal officials a plan for corrective action to eliminate such
material noncompliance or weakness or a statement describing the
reasons that corrective action is not necessary Such plan shall be
consistent with the audit resolution standard promulgated by the
Comptroller General tas part of the standards for internal controls
31 its 3512 in the Federal Government) pursuant to section 3512,b► of this title.
tit us 750 "§7503. Relation to other audit requirements
"(a) An audit conducted in accordance with this chapter shall be
in lieu of any financ,:d or financial and compliance audit of an
individual Federal assistance program which a State or local govern-
ment is required to conduct under any other Federal law or regula-
tion. To the extend that such audit provides a Federal agency with
the information it requires to carry out its rt'sponsibilities under
Federal law or regulation, a Federal-agency shall rely upon and use
that information and plan and conduct its own audits accordingly in
order to avoid a duplication of effort
"(b) Notwithstanding subsection (a's. a Federal agency shall con-
duct any additional audits which are necessary to carry out its
responsibilities under Federal law or regulation. The provisions of
this chapter do not authorize ans' State or local government (or
subrecipit nt thereof) to constrain, in any manner, such agency from
carrying out such additional audits.
"(c) The provisions of this chapter do not limit the authority of
Federal agencies to conduct, or enter into contracts for the conduct
of, audits and evaluations of Federal financial assistance programs,
nor limit the authority of any Federal agency Inspector General or
other Federal audit official
"(d) Subsection (a) shall apply to a State or local government
which conducts an audit in accordance with this chapter even
though it is not required by section 7502(a) to conduct such audit.
"(e) A Federal agency that performs or contracts for audits in
addition to the audits conducted by recipients pursuant to this •
chapter shall, consistent with other applicable law, arrange for
funding the cost of such additional audits. Such additional audits
include economy and efficiency audits, program results audits, and
program evaluations.
PUBLIC LAW 98-502—OCT. 19, 1984 96 STAT. 2333
"A 7504. Cognizant agency responsibilities
31 US('7.104
"(a) The Director shall designate cognizant agencies for audits
conducted pursuant to this chapter.
"(b)A cognizant agency shall—
"(1) ensure that audits are made in a timely manner and in
accordance with the requirements of this chapter;
"(2) ensure that the audit reports and corrective action plans
made pursuant to eiection 7502 of this title are transmitted to
the appropriate Federal officials; and
"(3XA)coordinate, to the extent practicable, audits done by or
under contract with Federal agencies that are in addition to the
audits conducted pursuant to this chapter; and (B) ensure that
such additional audits build upon the audits conducted pursu-
ant to this chapter.
". 7505. Regulations u usc 750:i
"(a)The Director, after consultation with the Comptroller General
and appropriate Federal, State, and local government officials, shall
prescribe policies, procedures, and guidelines to implement this
chapter. Each Federal agency shall promulgate such amendments to
its regulations as may be necessary to conform such regulations to
the requirements of this chapter and of such policies, procedures,
and guidelines.
"(b)11) The policies, procedures, and guidelines prescribed pursu-
ant to subsection (a) shall include criteria for determining the
appropriate charges to programs of Federal financial assistance for
the cost of audits. Such criteria shall prohibit a State or local
government which is required to conduct an audit pursuant to this
chapter from charging to any such program (A) the cost of any
financial or financial and compliance audit which is not conducted
in accordance with this chapter, and (B) more than a reasonably
proportionate share of the cost of any such audit that is conducted
in accordance with this chapter.
"(2)The criteria prescribed pursuant to paragraph (I) shall not in
the absence of documentation demonstrating a higher actual cost,
permit (A) the ratio of (i) the total charges by a government to
Federal financial assistance programs for the cost of audits per-
formed pursuant to this chapter, to (ii) the total cost of such audits,
to exceed (B) the ratio of (i) total Federal financial assistance
expended by such government during the applicable fiscal year or
years, to (ii)such government's total expenditures during such fiscal
year or years.
"(c) Such policies, procedures, and guidelines shall include such
provisions as may be necessary to ensure that small business con-
cerns and business concerns owned and controlled by socially and
economically disadvantaged individuals will have the opportunity to
participate in the performance of contracts awarded to fulfill the
audit requirements of this chapter.
" 7506. Monitoring responsibilities of the Comptroller General s: t'sc 7.Y,s
"The Comptroller General shall review provisions requiring finan-
cial or financial and compliance audits of recipients of Federal
assistance that are contained in bills and resolutions reported by the
committees of the Senate and the House of Representatives If the
Comptroller General determines that a bill or resolution contains
provisions that are inconsistent with the requirements of this chap-
•
98 STAT. 2334 PUBLIC LAW 98-502—OCT. 19, 1984
ter, the Comptroller General shall, at the earliest practicable date,
notify in writing—
"(1) the committee that reported such bill or resolution; and
"(2)(A.) the Committee on Governmental Affairs of the Senate
(in the case of a bill or resolution reported by a committee of the
Senate);or
"(B) the Committee on Government Operations of the House
of Representatives (in the case of a bill or resolution reported by
a committee of the House of Representatives).
31 USC 7507. "§7507. Effective date; report
"(a) This chapter shall apply to any State or local government
with respect to any of its fiscal years which begin after December 31,
1984.
"(b)The Director, on or before May 1, 1987, and annually thereaf-
ter, shall submit to each House of Congress a report on operations
under this chapter. Each such report shall specifically identify each
Federal agency or State or local government which is failing to
comply with this chapter.".
Tennessee at)) The provisions of this Act shall not diminish or otherwise
Valley affect the authority of the Tennessee Valley Authority to conduct its
Author
itt•.
Author7501 own audits of any matter involving funds disbursed "by the Tennes-
note. see Valley Authority.
(C) The table of chapters for subtitle V of title 31, United States
Code, is amended by inserting after the item relating to chapter 73
the following new item:
"75. Requirements for Single Audits 7501".
Approved October 19, 19 4.
LEGISLATIVE HISTORY----S 1510(11 R 021►.
HOUSE REPORT No c;*-7Oc accompanying H P 4?21 (Comm. on Go,err,mcnt
Operation,:
SENATE REPORT No 9A-2'U (Comm on Governmental Affairs
CONGRESSIONAL RECORD
Vol 129 t 10 3► No% 2,considered and pas,ed Senate
Vol 130 (14x4 e. 1r, H 1: V-21 considered and passed House. S 1510.
amendec' passed in lieu
Oct 3,Sena concurred in Nouse amendment, will. amend-
ment
Oct 4. House concurred in Senate arnendment-
N
040i.
o1cl
FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100
V/ IP. ORO VALLEY,ARIZONA 85737 (602)297-2591
44/Z 014
August 24 , 1987
Sarah Lynn Wuertz
Governor ' s Highway Safety Representative
3010 North Second Street, Suite 105
Phoenix, Arizona 85012
Dear Ms . Wuertz :
Attached is a copy of the adopted 1987/88 budget for the
Town of Oro Valley.
Sincerely,
TOWN OF ORO VALLEY
-Kathryn Cuvelier
Town Clerk
enc.
E.S."STEVE"ENGLE,Mayor DANIEL J.KERLEY,Vice Mayor CATHY HU FAULT,Councilwoman
STEPHEN E.RENNECKAR,Councilman HENRY G.ZIPF,Councilman JON L.DEVNER,Town Manager
o* °No,.
* vf,
r FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100
rORO VALLEY,ARIZONA 85737 (602)297-2591
• •
1?
44.41k/Z 011‘t
August 24 , 1987
Douglas R. Norton, Auditor General
2700 North Central Avenue
Suite 700
Phoenix, Arizona 85004
Dear Mr. Norton:
Attached is a copy of the adopted 1987/88 budget for the
Town of Oro Valley.
Sincerely,
TOWN OF ORO VALLEY
de-16-4-e.„/
Kathryn Cuvelier
Town Clerk
enc .
E.S."STEVE"ENGLE,Mayor DANIEL J.KERLEY,Vice Mayor CATHY HUFAULT,Councilwoman
STEPHEN E.RENNECKAR,Councilman HENRY G.ZIPF,Councilman JON L.DEVNER,Town Manager
ORO 0fros '
* •''.---*"-.., ir
, ,. ir, re 0 eill
A, ,/,.., \ ssik
FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100
IC j
111. z ORO VALLEY,ARIZONA 85737 (602)297-2591
• •
49410 litt
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August 24 , 1987
Kathy Blocher
University of Arizona
Division of Economic & Business Research
Business & Public Administration Building
5th Floor, Room 501
Tucson, Arizona 85721
Dear Ms . Blocher:
Attached is a copy of the adopted 1987/88 budget for the
Town of Oro Valley.
Sincerely,
TOWN OF ORO VALLEY
/(-Lcitz,(5,,,J d6.kzie_e___„/
-Kathryn Cuvelier
Town Clerk
enc.
E.S."STEVE"ENGLE,Mayor DANIEL J.KERLEY,Vice Mayor CATHY HUFAULI,Councilwoman
STEPHEN E.RENNECKAR,Councilman HENRY G.ZIPF,Councilman JON L.DEVNER,Town Manager
asibo* 0110 h_
a:a
k74-'''\\ ts.
O r �
FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100
4 !
I
le ORO VALLEY,ARIZONA 85737 (602)297-2591
r
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44/Z
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\)
August 24 , 1987
Carol Ann Milford
Rauscher Pierce Ref sues , Inc .
Valley Bank Center, Suite 3450
Phoenix, Arizona 85073
Dear Mrs . Milford:
Attached is a copy of the adopted 1987/88 budget for the
Town of Oro Valley.
Sincerely,
TOWN OF ORO VALLEY
M_;,t/ 1
-Kathryn 6uvelier
Town Clerk
enc .
E.S."STEVE"ENGLE,Mayor DANIEL J.KERLEY,Vice Mayor CATHY HUFAULT,Councilwoman
STEPHEN E.RENNECKAR,Councilman HENRYG.ZIPF,Councilman JON L.DEVNER,Town Manager
AFFIDAVIT Or °UBLICATION
STATE OF ARIZONA)
:ss.
COUNTY OF PIMA ) LC4fTT.4. sz's“)ILL A being first
RECEIVED, duly sworn, deposes and says that (he)(she) is the Legal Advertising Manager
e4 117 of THE DAILY TERRITORIAL, a daily newspaper printed and published in the
ORO VALLCounty of Pima, State of Arizona,and of general circulation in the City of Tucson,
N at EY
County of Pima, State of Arizona and elsewhere, and the hereto attached
YULIC NOT ICE — ADOPTION OF 3UDGE. T
sC4L YAP 19C7/88
was printed and published correctly in the regular and entire issue of said THE
DAILY TERRITORIAL for
issues;that the first was made
TOWN OF
ORO VALLEy
PUBLIC NOTICE on the 11TH day of AUGUST 19 87
In accordance with the provi-
sions of Title 42,Sections 302,303
and 304 ARS,the Oro Valley Town
Council did on the 29th day of July and the last publication thereof was made on the day of
1987 adopt the budget for fiscal 1 H
year 1987/88. A summary of the
budgeted revenues and expendi-
tures may be examined at the of- ; bliti
f ice of the Town Clerk, 10900 N. pucaon
S 19 said
7 that
Stallard Place,Suite 100,between
the hours of 8:30 a.m. and 5:00
P.m.
Pub:The Daily Territorial was made on each of the following dates,to-wit:
August 11,12,13,1987
Req:Kathryn Cuvelier,
Town Clerk 08/11 /87 08 /12/,i7 08/13/ 67
Request of
TOwN OF ORO VALLEY
Daily Territonal• [ 1
Carthrwel with WI,Reporter
By
Subscribed and sworn to before me this 1 .3 T H day of AUGC ..:IT
19
hZ/ -
Notary Public in and for the County of Pima,State of Arizona
My Commission Expires:
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88-L86I Ad NOLLOV
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2I/QNT/ID 1TXQf1S1 88-L86I
AFFIDAVIT OF ' 8LICATION
STATE OF ARIZONA)
:ss.
COUNTY OF PIMA ) being first
tiAR8ARA V. FA IR.FTEL.D
duly sworn, deposes and says that (he)(she) is the Legal Advertising Manager
of THE DAILY TERRITORIAL, a daily newspaper printed and published in the
County of Pima,State of Arizona,and of general circulation in the City of Tucson,
County of Pima, State of Arizona and elsewhere, and the hereto attached
BUDGET 87 -88
was printed and published correctly in the regular and entire issue of said THE
DAILY TERRITORIAL for issues;that the first was made
2
on the day of 19
16T H J UL.Y 37
and the last publication thereof was made on the day of
23RD
19 ;that said publication
JULY S7
was made on each of the following dates,to-wit:
07/16/87 )7/23/87
Request of
TO4N OF ORO VALLEY
Daily (omMrwei with)rally Reporter
By
Subscribed and sworn to before this day of
23RD JULY
19 ,�{
,n7
Notary Public in and for the County of Pima,State of Arizona
My Commission Expires:
Public Ncity/Town sales taxes 412,985 489,846 1,480,322
City/Town use s tax .frReacsl} 25,000 37,689 32,000
commence at or atter 4:00 p.m.on Utility franchise 4.000 2,936 3,000
Wednesday.July 29,!MLitt.'"
the Business license taxis 3.600 5.470 7,000
Oro Valley town Hall.10900 N. Licenses and permits 100.000 210,592 577,000
Stallard Place,Supe 100 totaled Fines and forfeits 170.000 179,296 210,000
Oro Valley within the Foothills Business Other service charges
on the eth day of July 1412 adopt a Park.Oro Valley,Ar(zona.
tanative budget for the fiscal year -AMeinbers of the public are in- Sale/Rental of property
TOWN OF ORO VALLEY 14V/OO which is published here- vimieattend. Utilities
with.The Town Council will meet pub:The Daily Territorial nine b Development Fees 50.000 65.765 300,000
PUBLIC NOTICE �
000
in accordance with the provh for a final heating of taxpayers July 16.23.19117 Peace Officer Trainine(ALEOAr) 1.000 968
cions of Title 42.Sections 390,390 and far adoption of the final bud- Req:K*�rye Cavelier,
and 304.Arizona Revised Statutes. Del for the fiscal year 19Q/M an Tewin Clerk
the Oro Valley Town Council did July 29,1912.This hexing will
City/Town of Oro Valley
SUMMARY OF ESTIMATED AND ACTUALAMOUNTS Miscellaneous
7ntcIest 42.000 107.137 83,000
TO SUPPORT BUDGETARY ESTIMATES _Miscellaneous 11.000 28.411 11,665
Road Permits 500 930 500
Fiscal Year 1987/88 Carry Forward 1.054.715 1.054.715 1,170.513
Public Iinrkx -0- -0-
A.R.S. §42-302
TOTAL S 1.874.800 $2.183.755 S 3.876,000
iXPENDITURE LIMITATION COMPARISON TOTAL NONPROPERTY TAX COLLECTIONSS 9 all 177 S 7_ans.ls7 5 4.500.420
SCHEDULE C(2 of 2)
1. Previous Budgeted Fiscal Year City/Town of One valley
A. Expenditure Limitation (EEC or Voter-Approved) $2,471,127 SlMMARY OF EXPENDITURES BY EACH
B. Estimated Amount of Exclusions S -0- DEPARTMENT/PROGRAM AND FUND
C. Total Estimated Expenditures and Expenses $2,471,127 Fiscal Year 1987/88
A.R.S.§42-302.8.1 and 8.2
2. Current Budgeted Fiscal Year ADOPTED
A. Expenditure Limitation (EEC or Voter-Approved) $ 4,500,420 ADOPTED XPEIDATUD BUDGET
BUDGET CONTINGENCY EXPENDITURES CURRENT
B. Estimated Amount of Exclusions $ -0- SEPARTMENT/PROGRAM PREVIOUS YEAR ADJUSTMENT PREVIOUS YEAR YEAR
ALEOAC Surcharge S 53.000 $ $ 54.975 ,$ -0-
C. Total Estimated Expenditures and Expenses $ 4,500,420 liuildines&Grounds 23.500 36,113 _ -0-
Euildine Inspection 50.000 57.084 -0-
•PROPERTY TAXES Capital Improvements 400.000 105.731 100.000
fik Court 139.475 132.210 211.355
General Administration 10.000 9.499 98.000
3. Previous Budgeted Fiscal Year Haver&Council 2.000 1,000 2.741 9.090
Planning 6 Zoning 104.225 62.06193.535
A. Amount Levied Police 717.665 669.606 1.102 .800
Primary Property Taxes 5
Professional Services 5.000 3.870 -0-
Town Attorney 20.000 18.514 55.480
Secondary Property Taxes Town Clerk 125.000 20.000 131.264 392.269
Town Mannar 50.000 35.558 65.960
Total Property Taxes Levied 1.......„-s.„__ Highway 135.249 312.390 487.224
B. Amount Collected to Date .
Primary Property Taxes $
Secondary Property Taxes
Tottl Property Taxes Collected to Date 1..........71:...-. .
C. Property Tax Rates •
Primary Property Tax Rate S 4
Federal Revenue Sharing
Secondary Property Tax Rate S -0- (ite■ize by function) I
Police Salaries 5,000 6,937 -0-
SCHEDULE B(i.of 2) � -
City/Town of Ore Valley i ,.
._.SUMMARY BY.SOURCE OF .. - _.
NONPROPERTY TAX COLLECTIONSrontingenties 431,013 21,000 1,884,797'
Fiscal Year 1987/88 .. TOTAL DE/ARTMENTS/PROGRAMS.4 2.471.127 S 21.000. S 1:667.553 4.500.420
A.R.S. §42-302.0 SCHEDULE D(1 of 2)
City/Town of One Valley
REVISED SUMMARY OF EXPENDITURES BY EACH
ESTIMATED ESTIMATED ESTIMATED DEPARTMENT/PROGRAM AND FUND
REVENUES REVENUES REVENUES Fiscal Year 1987/88
SOURCE PREVIOUS YEAR PREVIOUS YEAP CURRENT YEAR A.R.S.§{2-302.8.1 and 8.2
FEDERAL GOVERNMENT:*
ADOPTED
Federal Revenue SharinL$ 5,000 $ 6,937 $ -0- ADOPTED ESTIMATED BUDGET
Highway Safety Coord. 19,520 19,683 5,000 BUDGET CONTINGENCY EXPENDITURES CURRENT
Alcohol Prograi FUND PREVIOUS YEAR ADJUSTMENT PREVIOUS YEAR YEAR
General Fund $1,730,878 $ 21,000 $1,242,495 3,913.196
Police Grant 8,000 Special Revenue Funds
Court Grant 3,400
z
TOTAL -5 24,520 $ 38,020 $ 5,000 Trust Funds
STATE GOVERNMENT:*
S S $
State Sales 153,438 153,810 157,321 Enterprise Funds .
Urban Revenue 149,320 ' 147,682 154,765 Streets 4 Roads 335.249 312,390 487,224
Highway User 222,049 214,892 232,889 FRS 5.000 6.937 -0-
127,000 27,175 36,445 Pubic Works -0- -0- -0-
LEAF Capital Projects Funds...., 400.000 105.731 100,000
TOTAL 5551,807 $543,559 ,5 581,420
COUNTY GOVERNMENT:* Total Funds Excluding
Auto Lieu _S 20,000 S 39,853 5 38,000 Debt Service Funds ,S $ $ $
Debt Service Funds .S S $ $
Total Debt Service
Funds .0 S S ,5
1
TOTAL FUNDS .a 2.471,127 S 21,000 _S 1,667,553 4,500,420
TOTAL $ 20,000 $ 39,853 $ 38,000
.Monies received and estimated revenuesfrom Federal.State or county SCHEDULE D(2 of 2)
intergovernmental sources should be recorded in the proper category.
SCHEDULE C (1 of 2)
City/Town of One Valley 11
SUMMARY BY SOURCE OF N
NONPROPERTY TAX COLLECTIONS 0
Fiscal Year 1987/88 .14
a
A.R.S.§42-302.0 N
- 1)
REVISED a
ESTIMATED ,ESTIMATED ESTIMATED
REVENUES REVENUES REVENUES
SOURCE PREVIOUS YEAR PREVIOUS'YEAR CURRENT YEAR
31
CITY/TOMN GOVERNMENT: '.
Sale of bonds(give detail) $ S $ ,
TOWN OF ORO VALLEY
COUNCIL COMMUNICATION MEETING DATE: JULY 8, 1987
TO: HONORABLE MAYOR AND COUNCIL
FROM: Kathi Cuvelier, Town Clerk
SUBJECT: Resolution No. 297 Adopting Budget Fiscal Year 87/88
SUMMARY:
Attached is Resolution No. 297 which adopts the tentative budget for
fiscal year 87/88. The resolution must include the date the final
budget will be adopted.
The deadline per state law for the adoption of the final budget is
August 10th.
The soonest the final budget can be adopted is anytime the last week of
July or the 1st week in August.
Please bring your tentative budget distributed on Tuesday.
0-410):U‘',
`--(2)-TugNATuii5E,F DEPAR ENT HEAD
/r�--_
n TOWN MANAGER'S REVIEW
City/Town of
SUMMARY OF ESTIMATED AND ACTUAL AMOUNTS
TO SUPPORT BUDGETARY ESTIMATES
Fiscal Year
A.R.S. §42-302
EXPENDITURE LIMITATION COMPARISON
1 . Previous Budgeted Fiscal Year
A. Expenditure Limitation (EEC or Voter-Approved) $
B. Estimated Amount of Exclusions $ - -
C. Total Estimated Expenditures and Expenses $
2. Current Budgeted Fiscal Year
A. Expenditure Limitation (EEC or Voter-Approved) $ '.;,1 . I
B. Estimated Amount of Exclusions $
C. Total Estimated Expenditures and Expenses $
PROPERTY TAXES
3. Previous Budgeted Fiscal Year
A. Amount Levied
Primary Property Taxes $
Secondary Property Taxes
Total Property Taxes Levied $
B. Amount Collected to Date
Primary Property Taxes $
Secondary Property Taxes
Total Property Taxes Collected to Date $
C. Property Tax Rates
Primary Property Tax Rate $
Secondary Property Tax Rate $
SCHEDULE B (1 of 2)
City/Town of
SUMMARY OF ESTIMATED AND ACTUAL AMOUNTS
TO SUPPORT BUDGETARY ESTIMATES
Fiscal Year
A.R.S. §42-302
4. Current Budgeted Fiscal Year
A. Maximum Allowable Primary Property Tax Levy
pursuant to A.R.S. §42-301 - Estimated Amount $
B. Amount to be Levied (Estimate)
Primary Property Taxes $
Secondary Property Taxes
Total Secondary Property Taxes $
Total Property Taxes to be Levied $
C. Property Tax Rates (Estimate)
Primary Property Tax Rate $
Secondary Property Tax Rates
Total Secondary Property Tax Rate $
5. Amount received from primary property taxes in the
previous budgeted fiscal year in excess of the
maximum allowable amount of the primary property
tax levy and amounts of taxes collectible pursuant
to A.R.S. §42-236. (A.R.S. §42-301 . I) $
()__
SCHEDULE 6 (2 of 2)
City/Town of 1/
SUMMARY BY SOURCE OF
NONPROPERTY TAX COLLECTIONS
Fiscal Year co
A.R.S. §42-302 .0
REVISED
ESTIMATED ESTIMATED ESTIMATED
REVENUES REVENUES REVENUES
SOURCE PREVIOUS YEAR , PREVIOUS YEAR CURRENT YEAR
FEDERAL GOVERNMENT:*
$ C $ $qi(kJ' (4,3,,
o
TOTAL $ ' `, M��` $ $ 0( v.
k
STATE GOVERNMENT:*
$ $466 4," 5. ,s/0 JI
/447
014 '"
"�. H' "" , 000 �/ '50 444-4S
TOTAL mv=j
COUNTY GOVERNMENT:*
f.. -+c L $ „).b/cor - $
TOTAL $ 1 y $ � y$
* Monies received and estimated revenues from Federal , State or county
intergovernmental sources should be recorded in the proper category.
SCHEDULE C ( 1 of 2)
City/Town of
SUMMARY BY SOURCE OF
NONPROPERTY TAX COLLECTIONS
Fiscal Year
A.R.S. §42-302 .0
REVISED
ESTIMATED ESTIMATED ESTIMATED
REVENUES REVENUES REVENUES
SOURCE PREVIOUS YEAR PREVIOUS YEAR
CURRENT YEAR
CITY/TOWN GOVERNMENT:
Sale of bonds (give detail ) $ $
City/Town sales taxes W A, iI4 'Cit /Town
City/Town use taxes . . ... . . . . ... . . r'
Utility franchise ,r, c)a o , , ,¢
Business license taxes
Licenses and permits ,- 5,1 .5-77
Fines and forfei , F.
Other service charges
Sale/Rental of property
p y
Utilities
(11,- (4- 1 ...." 5'0,0 W 06 A. -5
� , VVi���j
(gLk ,
Miscellaneous
„,....,,) /07, 0.-.)71 '''.,':.3 eV"'""'
5C�C) -IA 5
00 I - / /`o / ,
,
TOTAL $ $ * r f5
TOTAL NONPROPERTY TAX COLLECTI N $
SCHEDULE C (2 of 2)
U
Cit /Town
y of ..,.
SUMMARY OF EXPENDITURES BY EACH
DEPARTMENT/PROGRAM AND FUND
Fiscal Year (1, 1 94
A.R.S. §42-302.B. 1 and 6.2
ADOPTED
ADOPTED ESTIMATED BUDGET
BUDGET CONTINGENCY EXPENDITURES CURRENT
DEPARTMENT/PROGRAM PREVIOUS YEARADJUSTMENT PREVIOUS YEAR
YEAR ir
$ S3 Dov r $ $ �' -' 0`
rot-, 342/ if 3 - -
4'
Ca.0.4-41, fY) 7,3/
► ) r
419' 9 C, ?io0=0 / -7 "
��.
i /y
701: IIV0(05"
P f 3 ii
TO 4.4,) / I p 6.14 _5-‹ sip°
/Ps'
31# ft, 3 9,RI: 4,9.
35, ‘6°,,c)bo
(\i"w .:‘ , "NI-) ",r),,,
•
•
•
A+
Federal Revenue Sharing
(itemize by function)
5
.
Contingencies (iv-t
TOTAL DEPARTMENTS/PROGRAMS. . Lill, J
�
11,5C ,4/010
SCHEDULE D ( 1 of 2)
City/Town of
SUMMARY OF EXPENDITURES BY EACH
DEPARTMENT/PROGRAM AND FUND
Fiscal Year
A.R.S. §42-302.B. l and B.2
' 7 ^
ADOPTED
{ ' ESTIMATED ADOPTED
BUDGET
BUDGET CONTINGENCY EXPENDITURES CURRENT
FUND PREVIOUS YEAR ADJUSTMENT PREVIOUS YEAR YEAR
General Fund $ v �`�/ $ /, \?, tot),
Special Revenue Funds
____________________
. ' .
. .
' .
' .
Trust Funds
. � .
Enterprise Funds
Y(A
F 1: ^/O/�
�. . ^
Capital '
Pr ects Funds
_�
' .
Total Funds Excluding
Debt Service Funds , $ $ �
.
Debt Service Funds � � $
Total Debt Service ' '
Funds
TOTAL FUNDS $ _} \ ����� � / (�/~�) ��^�) Sit 1,5._ . . . . ��CO i` l?
SCHEDULE D (2 of 2)
EC K 51519
„ .. • .
•i •
Evan Mecham <'
Governor
June 25, 1987
City/Town Managers and Clerks
City/Town Finance Directors
Re: Final Estimated FY 1987-88 Sales and Income Tax Distributions
The enclosed pages show the final estimates of 1987-88 state sales and income
tax distributions to cities and towns . Please remember that these sales tax
estimates correspond to Department of Revenue collections between July 1, 1987
and June 30, 1988.
Some question may arise when verifying the distribution amounts to a
particular city/ town. The amount the Department calculates will differ from
the amount calculated directly from the numbers shown. The reason for this is
because thepopulation percentage of total shown is a rounded number, while
the population percentage of total used is not. All the calculations are on
the computer which carries out a decimal to an infinitesimal amount.
If you have any questions, please contact Kimberly Sav i l on i s at 255-3884.
Sincerely,
C. "H S ' HOSKINS
Director
Department of Revenue
MW:KS:ng
Enclosure
1700 W. Washington, Phoenix, AZ 85007 / 402 W. Congress, Tucson, AZ 85701
w
t.
...E_ ILTAE TAX TO ..._ �'.P►.t I.IEE
TM•,iE E iI.fesi`1!
E7/86 E7182
/�
r OF EC-LES
'~ T LRLI r EI::•, __1 i11 1E
COUNTY .If'fi•�I +PFLIT;r POii•} ~T 1OTS: D iSTR!}E :T} ,-.'•'IN
:�.�i >.'S / L'1 Lt !1��.� LII�'�1 N3
APACHE PL;AGAR r• f� j
EAGAR ++s 001 0.165i . $22`,!v3 i•:.-.15,72S_
SDRIN•6ERVILLE 1,879 (.0 5% $104,L)3 $+rte 1
r'_ _c a:.'i
ST.s a.!Oi 1NS 3,3E8 0.1.3907, +8 `.9t r.a t-Y33
COCHI SL BENSON 4.251
.a,51 0.1754%
s.754. tL�;},f_1 ._....c.-_S
B1S�LE /.154
0.2952% $398,259 $.i`{ 7T-2
7$ •-i
L 13,058 s s_�iSJJ:• 2E3;1s_•:_ 1704,04'3
1.4:14LCA CITY 6E1 t_i 06{�89';' 912 ,.7 �r.r. 556
K ••�tJ�r+::+ �1L���..`� $,E,�'
SIERRA VISTA 28.788 1.1880% $16 0 J5i
12 11,552, 64
,0 l2STONE 1.832 0.0673% $90,853 ',7:37,993
LLLIX 3,243 0.1338% $180.5H 5174,853
1��.. }T �� � T7i f r J-�
COCONI NS �'L4•?8 ala•L4: 1.5783% $2,129,190 $2,(-:62,165
tibL*�'��' ter.
T RED 'th 1,040 `.042 . $57,896 356,074
PAGE 6,469' 0.2670% $360,126 $348,789
WIL`143;a_' 2,265 0.0935% $ 4 $4,;--,2,176
SI LA KOPF 6,886 0.2642% $383,340 $37 ,273
HAYDEN
Ar EN !•.2'15 0.0497% $67,032 $64,570
MIr.'.l 2.716, 0.1121% $1``,1 98 4C;439.
ala �.. �
"r~,f- •N 7.003 0.28907'. 039.853
398te'i 7 58,
WIN2ELmAN 1.060 60 0.04 r;n $5 ,.:310 $5 :52
SRA 1 2: '•;:: 1,539 0.0660% $89,r.)15 $86,213
S AF FC RLI 7,010 0.2E93% $390,243 $377,958
THATCHER CHEF 3,435 0. :418% $191,260 $135.25-9
GS ik EE LLS c':_.-;:. + ' 1, 45 0.175.1'.
_1 75 3'. t.:.:.'..6 317 � L ,,S-t
LL;NC.itil 503 0.02L3% 3{{ '7E9 zz i 512
LA PAZ PARKER -2,542 0.1049% $141,512 $137.057
MAR ICOPA AVONDALE 9. ,:ii= r` 40n5s.); $540.216
r 52iy1
BUCKEYE 3,779 0 ,5591' +f,375 $203,752
CAREFREE 1,516 0.0626% $84,506 $P,1,846
CA CREEK 2,301 0.05{% $128,095 $124,063
�
CfQLER 63,217
3,21y t635. *3,552,657 $3,4411.223
E ,fp/ 11.r i/'♦�}F� -.j J/-7-�7 7�J /F�Th' '{
EL I l:R'GE L,307 0.17 %7, % $239, 66LT $•_•i 22 1
DILA BEND 1,999 0.0825`4 $111,283 *1187.780
G1 LBERT 12.102 0.1,9434% $673,712 V.',52,504
GLEE DALE $6,813 ,496 $6,599,�, 1 4.i.�J.i j L .� � 0 3
GOODYEAR 4,598 0.1897% $255,958 $ 47911
u`A 'PE 4,609 0. 19:-.}2% $256.581
5 1 1; 5,•
L
ili
ESP 239,98 7 9.8871% 113,337,677 s11 '217,B20
G R D I SE VALLEY 11.318 0.4877% $E57,3.)2 FE37 191
P.E l_ P 27, 35 1 i _{t= $j,535, 56 5,3E
:56 s•..:•38,:k,2
PJ:2E 1 •J_:,-,-)4,i 36.39:..3:' $-9,i:'80,417 1t.•
1 L'�.•.- ♦L
r
SCOTi5tALt- _1'3 447 4.4753% .:1-. ;)7, f3F 1. Dr- ri-,
S ,PR1 S` 4,020 0.1659% $-.2`.• /791 T716,
f
1 D,E 122,942 5,4361 • $7,400.803 $7,167,332
TOL; ESON 4,438 0.1831; $247,061 5_,;; .-
W i C F NBU G 3,925 O 1620% irL1850{ $211,624
jJ OU G!0WN 2,287 0.0944% $127,316 $123,
J
MOHAVE BULLHEAD CITY 17,091 0.705.% $951t $921,496 44
COLORADO CITY 2 0�9 0.0866 $116,850 $113,172
KINiGMAN 10,428 u 0i3`t+' $580,521 $562,247
LAKE HAVASU CITY 17,749 0.7325% $938,077 $9%,973
NAVAJO j�i1...NROOf1 `-i 'r!J`- 0.•'l�''}'!�'t �j =rr f't $211,910
t T �•} 5,i 35 228,i. $322,042
P I E}OP-Lc E5{}iE 2,385 0f-a r% $1 32,994 $122,808
SHOW _
LOW 5,027 0,2075% 32713,650 $271.041
S NOi.4F LAKE 3,655
Y 55 0I1509% $203,528 $197,121
Y
i i 2,006 i 1 r�
.YLCR x.0328% 311,57 3 3108,158
W1tanW 7,921 0.3209% $440,958 $427,077
.
r•
r
PIMA MARA 1.674 0.0691% $93,191 $90,257
090 VAI LEY 2,866 0.1183% $155.541 $154,526
SOUTH ,LtC3ON 6,554 O.2705% $364,853• •
!..•CSON 362,756 56 14 9699 t-20,194,426 $19,552,
552 72
FINAL APACi1E j; NCT-ON 14,279
,,2 9 0.5393% 3794,904 $769,331
CASA GRANDE I5,64 7 0.6457% $871,060 $843.640
1.L'DIDSE 6,851 0.2827% 3381,391 $3E9,326
LIli 6,240 0.2575% $347,377 $335,442
FLORENCE 6,094 0.2515% $339,L
5t $328,570
1t[} t 2,664
'�1LI��ilt� C,J'3U `l.i 1.}�Lr �1 TI t till $14 r
McOIMOTH
1.906, 0.0787% $:06,106 $102,766
SUPERI OR 4,600 0.1898% $256,0799 $248,018
SANTA CRUZ NO ALES 15,683 0.6472% $873,064 $845,581
PATAGONIA 98i5 :x.0404% $54,556 $52,839
r T
Y VAPAI CAMP VERDE 5.850 0.2414% $325.666 31.:15,415
CHINO VALLEY 3,817 0.1575% $212,490 $205,801
CL AR D LE 1,596 0.0700% $94,415 $91,443
COTTONWOOD 5,y}f 9 0.2067% $278,848 $270,070
JERO MME 470 0.01:4% $26,165 $25,341
PRESCOTT 19,865 0.8198% $1,105,874 $1,071,068
PRESCOTT VALLEY 5,471 0.► 58% $304,568 $234,980
YUMA SAN LUIS 2,809 0.115=9% $156,375 $151 453
YERT0r4 4,,111 0.13'•.08% $243,888 $236,211
WEI LION 940 0.0388% 352,329 ¶50,682
YUMR 46,807 1.9316% $2.605,720 $2,523,635
TOTAL 2,423,232 100.0000% $1 34 1 f►0 000 $130,653,477
�:,• lam•♦�
•
ARTHUR ANDERSEN 8C CO.
SUITE 700
5210 EAST WILLIAMS CIRCLE
TUCSON, ARIZONA 85711
(602) 571-1010
June 11, 1987
Ms. Kathryn Cuvelier
Town of Oro Valley
Foothills Business Park
10900 North Stallard Place
Suite 100
Oro Valley, Arizona 85704
Dear Ms. Cuvelier:
Thank you for the opportunity to review your present operations and the status
of your Solomon III implementation. Our firm has been closely associated with
the Solomon III software and have found the package to be an extremely
functional system.
This letter will summarize our recommendations for improving the quality of
your implementation.
Consulting Philosophy
Our objective in any systems consulting engagement is to assist you and your
organization in obtaining the maximum benefit from your computerization
efforts. This objective can only be achieved by making the investment within
your organization. Our intention is to provide you with consultation and.
training required to allow your organization to function independently after
the completion of the project without the continued involvement of our
personnel. For example, we would assist and teach Eleanor how to input and
structure the chart of accounts instead of actually performing these tasks for
you. This will allow Eleanor to make changes to the chart of accounts in the
future without our assistance because she will understand those functions
independently.
Project Approach
System implementation efforts are most effective when they are completed in
distinct phases. When an organization attempts to computerize everything at
the same time, those efforts are often unsuccessful. We recommend that your
immediate efforts focus on the implementation of the Solomon III general
ledger for the General Fund, the Highway Fund, and one special improvement
district. At the completion of the first phase, the financial reporting for
these funds would be in place. Your staff will be trained in the independent
operation of the general ledger system and the processing and control
procedures will be documented in an accounting procedures manual.
ARTHUR ANDERSEN & CO.
- 2
After this is accomplished, your attention should then turn to the
implementation of accounts payable and accounts receivable for each of these
funds.
The first phase will require a significant amount of work by both Oro Valley
and Arthur Andersen personnel. It would include the following tasks:
o Implementation Status Assessment
o Demonstration Training
o Conversion Planning
o Conversion of Master Files
o Procedures and Control Design
o Final System Sign-off
Each of these tasks is described in more detail in the following section:
Implementation Status Assessment -- During this step we will assess the
current status of your implementation to determine the current level of skills
in your organization and the additional work required to implement the general
ledger for the three funds. The scope of the remainder of the project would.
be determined at this point and the approach to be followed in the remaining
steps would be outlined based on what you have already accomplished.
Demonstration Training -- This task requires Oro Valley personnel to learn
the operation of the Solomon III system using sample data with Arthur Andersen
& Co. assistance and guidance.
Conversion Planning -- During this task all of the data required to build the
master files for the general ledger will be identified and the steps involved
in loading these master files will be outlined.
Conversion of Master Files -- This task requires a significant commitment of
Oro Valley time and resources. It involves the building of all of the master
files required by Solomon III. The data entry for the master files is
completed by Oro Valley personnel. The conversion process also reinforces the
demonstration training previously completed. Arthur Andersen & Co. personnel
are involved in an advisory capacity.
Procedures and Control Design -- A supplemental procedures manual that
documents the paperflow outside of the system, the internal controls required
to ensure data integrity and backup and recovery procedures are developed
during this step. The manual will be developed by our personnel with your
input but it must be reviewed in detail and approved by your management.
Final System Sign-off -- This task will be completed following the review and
approval of the procedures manuals and the completion of the first monthly
closing of the Solomon III general ledger for each of the funds. After the
completion of this step, any additional assistance in other projects would be
arranged separately.
ARTHUR ANDERSEN SC CO.
- 3
Engagement Team
Our partner responsible for this engagement would be Mr. Mike Garnreiter, the
managing partner of our Tucson office. The engagement manager would be Bryce
Hendrickson. Bryce is the Small Systems Consulting Coordinator for our
Arizona practice. He is also the president of the Arizona Solomon III
Independent Users' Group. Cindy Armstrong, a senior consultant with our
Tucson office will be assigned to work closely with your staff. She will be
the Arthur Andersen individual performing the majority of the work.
Estimated Cost of Service
Our clients receive the finest service attainable. We have found that prompt,
cost-effective service is the most important value desired by our clients. We
demand such performance of ourselves and you can expect the same from us.
Professional fees represent an investment upon which you should demand a
reasonable return. We pride ourselves in "paying our way" with creative ideas
and suggestions over a long-term relationship with our clients. Our fees are
based on the time spent by our consultants on the project and the level of
experience involved, plus out-of-pocket expenses. We estimate that the fees
for our services will range from $3,000 to $4,000. This represents
approximately 40 to 50 hours of professional time at an hourly rate of $75 per
hour.
We appreciate the opportunity to present this proposal.
Very truly yours,
i
i.1
o li A cC ..
m_ - � - AOFTHE LE GUE ARIZONA CITIES & TOWNS
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1820 WEST WASHINGTON ST. • PHOENIX, ARIZONA 85007 • PH. (602) 258-5786
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-......_____ - 40'00
June 12, 1987 ,t/04/ 1
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44,
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TO: City/Town Managers or Clerks and Finance Directors 0,90
l't
4),
FROM: Kent Fairbairn, Staff Assistant
SUBJECT: REVISED 1987-88 HIGHWAY USER REVENUE ESTIMATES
We have good news to report. We have received information that the Arizona Department
of Transportation (ADOT) is expecting a higher HURF distribution for 1987-88 than the
preliminary projections made last March. The increase in total HURF estimated
distributions is about $600,000 over previous projections. We want to pass this
information along to you, although we fully realize that it may be too late to reflect this
good news in your budget for the upcoming fiscal year.
A total of $176,484,000 is now estimated for distribution from HURF in 1987-88. This
HURF estimate does not include 7% monies that Phoenix and Tucson receive, but does
include monies from the additional three cent gas tax. We have also adjusted Camp
Verde's population figure to reflect their higher special census number. This slightly
lowered the amount of HURF monies estimated for distribution to other cities and towns
in Yavapai County.
Attached you will find an updated listing of all state shared revenue estimates for 1987-
88. This listing has been updated to reflect the increase in projected HURF revenues and
the Department of Revenue's (DOR) official projections for state shared sales tax
revenues. An increase of $1.5 million is reflected in the official estimate made by DOR
that was sent to you in May.
We understand that it is frustrating to receive a revision to your estimated revenues this
late in the budgeting process, but hopefully the 1987-88 revision is in time to use for your
tentative budget.
If you have any questions, please give us a call.
CO
REVISED
CITY/TOWN PROJECTED ESTIMATES
LOCAL TRANSPORTATION ASSISTANCE, HIGHWAY USER. STATE SALES TAX
AND STATE INCOME TAX REVENUES FOR FY 87-88
CITY/TOWN LTAF HIGHWAY USER SALES TAX INCOME TAX
APACHE JUNCTION 132,516 1,320,019 792.524 769,859
AVONDALE 98,153 629,891 538,599 523,196
BENSON 34,544 314,693 235,942 229,195
BISBEE 72,936 537,307 397,067 385,711
BUCKEYE 35,721 245,297 209.745 203,746
BULLHEAD CITY 172,402 1.691,759 948,598 921,469
CAMP VERDE 51,159 553,298 324,691 315,405
CAREFREE 14,080 98,534 84.253 81,844
CASA GRANDE 149.991 1,446,483 868,452 843,615
CAVE CREEK 18,336 149,359 127,712 124,059
CHANDLER 642,342 4,142,392 3,542,020 3.440,722
CHINO VALLEY 37,124 361,015 211,854 205,795
CLARKDALE 17,113 160,409 94,133 91,441
CLIFTON 38,120 313,652 235,609 228,871
COLORADO CITY 20.237 207,770 116.500 113,169
COOLIDGE 65,556 633,339 380,249 369,375
COTTONWOOD 47.085 473,756 278,013 270,062
DOUGLAS 127,490 980,731 724,755 704,028
DUNCAN 10,000 44,554 33,468 32,511
EAGAR 39,388 717,436 222,067 215,716
EL MIRAGE 38,301 279,569 239,050 232,214
ELOY 62,432 576,855 346,337 336,432
FLAGSTAFF 363.819 4,590,920 2,122,814 2.062,104
FLORENCE 58,720 563,358 338,234 328,561
FREDONIA 11.137 124,835 57,723 56,072
GILA BEND 18,879 129,756 110,950 107,777
GILBERT 137,858 785,547 671,694 652,485
GLENDALE 1,165,478 7,944,523 6,793.094 6,598,820
GLOBE 58,629 753,147 382,192 371,262
GOODYEAR 44,776 298,458 255,202 247,903
GUADALUPE 41.878 299,172 255,812 248,496
HAYDEN 10,000 131,795 66,881 64,968
HOLBROOK 53.332 748,951 321,083 311,901
HUACHUCA CITY 18,789 124,751 92,190 89,554
JEROME 10,000 44,453 26.086 25,340
KEARNY 24,584 244.609 146.860 142,660
KINGMAN 100,009 1,032,219 578,783 562,230
LAKE HAVASU CITY 172,538 1,756,891 985.118 956,945
MAMMOTH 17,068 176,200 105,788 102,763
MARANA 19,649 136,447 92,912 90,254
MESA 2,257,477 15,551,706 13.297,739 12,917,441
MIAMI 23,271 297,059 150,745 146,434
NOGALES 172,357 1,099,227 870,450 845,556
ORO VALLEY 36,445 233,607 159,071 154,522
PAGE 60,621 776,496 359,047 348,779
PARADISE VALLEY 106,755 747,120 655,932 637,173
PARKER 23,090 620,876 141,088 137,053
PATAGONIA 10,322 68,689 54,393 52,837
PAYSON 64,696 765,943 388,686 377.570
PEORIA 280,877 1,791,399 1,531,765 1,487,959
PHOENIX 8.185,104 57,227,670 48,933,452 47,534,019
PIMA 16,525 124,503 88,749 86,211
PINETOP-LAKESIDE 22,637 309,290 132.596 128.804
PRESCOTT 198,208 2.017,883 1,184,151 1,150,286
PRESCOTT VALLEY 57,045 517,452 303,656 294,971
SAFFORD 69,948 545,818 389,074 377,947
SAN LUIS 25,715 244,228 155,907 151,449
SCOTTSDALE 1,046,092 7,039,346 6,019,108 5,846,969
SHOW LOW 47,085 650,817 279,012 271,033
SIERRA VISTA 276,350 2.162,145 1,597,813 1,552,118
SNOWFLAKE 33,502 473,322 202,918 197,115
SOMERTON 40,746 500,889 243,158 236,204
SOUTH TUCSON 60,893 534,215 363,765 353,362
SPRINGERVILLE 17,793 336,931 104,290 101,307
ST. JOHNS 33,367 603.930 186,933 181,587
SUPERIOR 42,693 425,246 255,313 248,011
SURPRISE 47,039 260,940 223,121 216,740
TAYLOR 18,245 259,706 111,339 108,154
TEMPE 1,240,496 8,629,328 7,378.648 7,167,628
THATCHER 31,239 267,537 190,707 185,253
TOLLESON 41,697 288,073 246,321 239,277
TOMBSTONE 16,027 122,573 90,581 87,990
TUCSON 3,494,850 29,014,320 20,056,310 19,482,726
WELLTON 10,000 81,728 52,173 50,681
WICKENBURG 37,532 254,774 217,848 211,618
WILLCOX 34,634 243,568 179,995 174,848
WILLIAMS 21,369 271,996 125,769 122,172
WINKELMAN 10,000 115,936 58,833 57,150
WINSLOW 78,187 1,025,487 439,637 427,064
YOUNGTOWN 20,735 148,450 126,935 123.305
YUMA 436,166 4,069,628 2,597,918 2,523,621
23,000,000 176,484,000 134,500,000 130,653,477
REVISED 6/12/87
00
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STATE OF ARIZONA
DOUGLAS R. NORTON,CPA OFFICE OF THE
AUDITOR GENERAL LINDA J. BLESSING, CPA
AUDITORGENERAL DEPUTY AUDITOR GENERAL
June 8, 1987
TO: City/Town Officials RECEIVED
PJUN 1 0 '1981
FROM: 1 /
a _ ...: • I-. , ,i ' NotORQN VAUld
Doug . s R. Norton
Auditor General
The enclosed budget forms and instructions for fiscal year 1987-88 have
been developed by my Office as prescribed by Arizona Revised Statutes
§42-302.
Questions or comments should be referred to Magdalene D. Haggerty or Renee
J. Ayres of the Accounting Services Division of my Office at 255-4385.
Enclosures
2700 NORTH CENTRAL AVE. • SUITE 700 • PHOENIX,ARIZONA 85004 • (602)255-4385
INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS
Budget forms for cities and towns are prepared by the Office of the
Auditor General in accordance with Arizona Revised Statutes (A.R.S. )
§42-302. The forms include all budgetary information required by A.R.S.
Each city or town must complete the official budget forms in accordance
with the detailed instructions provided. A city or town may choose to
include additional information or more detail than that provided for in
the official budget forms .
An annual budget prepared on the modified accrual basis of accounting is
required for the General , Special Revenue , Debt Service, Capital Projects
and Expendable Trust Funds . An annual budget prepared on the accrual
basis of accounting is required for Enterprise Funds and Nonexpendable
Trust Funds . Annual budgets for Agency and Internal Service Funds are not
required but may be prepared for internal management purposes .
Governmental Accounting Standards Board Statement No. 6, "Accounting and
Financial Reporting for Special Assessments ," effective beginning in
fiscal year 1987-88, eliminates the Special Assessment Fund type for
financial reporting purposes . Therefore, special assessment districts
previously accounted for within the Special Assessment Fund type should
now be accounted for in the fund types that best reflect the activities of
the districts (i .e. , General , Special Revenue, Capital Projects , Debt
Service or Enterprise Fund type) .
ENCLOSURES
Resolution for the Adoption of the Budget
Schedule A — Summary Schedule of Estimated Expenditures and Revenues
Schedule B — Summary of Estimated and Actual Amounts to Support Budgetary
Estimates
Schedule C — Summary by Source of Nonproperty Tax Collections
Schedule D — Summary of Expenditures by each Department/Program and Fund
1
INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS
DETAILED INSTRUCTIONS
Resolution for the Adoption of the Budget
This resolution is recommended for use in support of the final adopted
budget. However, it is not required by statute and does not have to be
published in a newspaper of general circulation within the city/town.
Heading
1 . Enter the city/town name.
2. Enter the fiscal year.
First Paragraph
3. Enter the date the budget estimate was proposed by the Council .
4. Enter the city/town name.
Second Paragraph
5. Enter the date the budget was adopted .
Third Paragraph
6. Enter the date the Council set the primary and secondary tax rates .
Fifth Paragraph
7. Enter the city/town name.
8. Enter the fiscal year.
Sixth Paragraph
9. Enter the city/town name .
10. Enter the date the budget was adopted .
Closing
11 . Obtain the signatures of the Mayor and City/Town Clerk on the
resolution.
2
INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS
Schedule A — Summary Schedule of Estimated Expenditures and Revenues
This schedule should be completed after Schedules B through D are
completed. The appropriate information should be transcribed from
Schedules B through D to the proper columns on Schedule A.
1 . Enter the city/town name.
2. Enter the fiscal year.
Column: Fund
3. Include funds of special assessment districts that are controlled by
the city or town council within the Total Budget, General Fund; Total
Budget, All Other Funds , Excluding Debt Service; or Debt Service Fund
as described on page 1 of the instructions .
Column: Adopted Budget Previous Year
4. The amounts budgeted in the previous fiscal year should be obtained
from Schedule D. The total for all funds must agree with the
corresponding total on Schedule D (2 of 2) .
Column: Estimated Expenditures Previous Year
5. The estimated expenditures of the previous fiscal year should be
obtained from the total of Estimated Expenditures Previous Year and
Contingency Adjustment columns on Schedule D. The total for all
funds must agree with the corresponding totals on Schedule D (2 of 2) .
Column: Adopted Budget Current Year
6. The adopted budget current year amounts should be obtained from
Schedule D. The total for all funds must agree with the
corresponding total on Schedule D (2 of 2) .
3
INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS
Schedule A - Summary Schedule of Estimated Expenditures and Revenues
(Cont'd)
To comply with A.R.S. §42-304, the adopted budget for the current
fiscal year must equal the sum of the unreserved fund balance at the
beginning of the current year, estimated nonproperty tax collections ,
fund transfers , estimated voluntary contributions and property tax
collections . Additionally, transfers , property tax collections and
estimated nonproperty tax collections designated for debt service in
future years must be subtracted from the total estimated budget of
the Debt Service Fund to present debt service available for
expenditures in the current year.
Column: Unreserved Balance at Beginning of Year
7. The unreserved fund balance at the beginning of the current fiscal
year, which is obtained from the accounting records , should be the
fund balance at the end of the previous fiscal year for each
unreserved fund available to finance estimated expenditures of the
current fiscal year.
Column: Estimated Nonproperty Tax Collections
8. The estimated nonproperty tax collections for the current fiscal year
should be obtained from Schedule C. The total for all funds must
agree with the Estimated Revenues Current Year column on Schedule C
(2 of 2) .
Column: Transfers In/Out
9. Fund transfers in and out are the estimated amounts that will be
transferred in or out of the fund during the current fiscal year.
Total fund transfers in must equal total fund transfers out.
4
INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS
Schedule A - Summary Schedule of Estimated Expenditures and Revenues
(Concl 'd)
Column: Estimated Voluntary Contributions
10. The amount of voluntary contributions estimated to be received
pursuant to A.R.S. §48-242 should be based on the information
transmitted to the Council by the Arizona Department of Revenue.
Voluntary contributions must be available to finance expenditures of
the current year, and the total amount should be recorded in the
General Fund.
Column: Property Tax Collections
11 . Property tax collections should consist of primary and secondary
property taxes . The entire amount of the primary property tax should
be recorded in the General Fund and cannot exceed the maximum
allowable primary property tax levy for the current fiscal year
reported on line 4.A on Schedule B (2 of 2) . Secondary property tax
revenues , including revenues of special assessment districts , should
be recorded in the Total Budget, All Other Funds or Debt Service
Fund, as appropriate.
Total
12. The total line should be the sum of the amounts on the two Subtotal
lines for each column.
Schedule B - Summary of Estimated and Actual Amounts to Support Budgetary
Estimates
1 . Enter the city/town name.
2. Enter the fiscal year.
5
(:)
INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS
Schedule B - Summary of Estimated and Actual Amounts to Support Budgetary
Estimates (Cont'd)
Expenditure Limitation Comparison
l .A. Enter the expenditure limitation provided by the Economic Estimates
2.A. Commission or, if applicable, the voter-approved alternative
expenditure limitation, for the previous and current fiscal years .
The total estimated expenditures and expenses subject to the
expenditure limitation must not exceed this amount.
1 .6. Enter the estimated exclusions from budgeted expenditures for the
2.B. previous and current fiscal years . Estimated exclusions may be
determined by preparing an estimated Annual Expenditure Limitation
Report as part of the budgeting process . The Uniform Expenditure
Reporting System manual includes forms for preparing an Annual
Expenditure Limitation Report.
l .C. Enter the total estimated expenditures and expenses for the previous
2 .C. and current fiscal years . Total estimated expenditures and expenses
should not exceed the total of the expenditure limitation and the
estimated amount of exclusions .
Property Taxes
3.A. Enter the amounts of primary, secondary and total property taxes
levied in the previous fiscal year.
3.B. Enter the amounts of primary, secondary and total property taxes
collected to date from the tax rolls of the previous fiscal year.
Do not include delinquent taxes collected from the tax rolls of
fiscal years prior to the previous fiscal year.
6
INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS
Schedule B - Summary of Estimated and Actual Amounts to Support Budgetary
Estimates (Concl 'd)
3.C. Enter the primary and secondary tax rates for the previous fiscal
year.
4.A. Enter the maximum allowable primary property tax levy for the
current fiscal year. This amount should be calculated in
accordance with A.R.S. §42-301 .A and by using the levy limit work
sheet provided by the Arizona Department of Revenue.
4.B. Enter the estimated amounts of primary, secondary and total
property taxes to be levied for the current fiscal year. The
amount of primary property taxes must not exceed the maximum
allowable primary property tax levy for the current fiscal year
recorded on line 4.A. The amounts of secondary property taxes ,
including those for special assessment districts , should be
recorded individually and in total .
4.C. Enter the estimated property tax rates for the current fiscal
year. The estimated current fiscal year tax rates should be
calculated by dividing the proposed direct tax levy for each fund
by the assessed valuation and multiplying by 100. The secondary
property tax rates , including those for special assessment
districts , should be recorded individually and in total .
5. Enter the amount received from primary property taxation in the
previous fiscal year in excess of the sum of the previous year' s
maximum allowable primary property tax levy (A.R.S. §42-302.C. 14)
and amounts of escaped taxes collected (A.R.S. §42-236) .
7
INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS
Schedule C — Summary by Source of Nonproperty Tax Collections
Schedule C must identify all estimated nonproperty tax collections by source .
1 . Enter the city/town name.
2. Enter the fiscal year.
Column: Source
3. Enter nonproperty tax collections in the appropriate category.
Interfund transfers should not be included but may be recorded as
Transfers In or Out on Schedule A.
Column: Estimated Revenues Previous Year
4. This column should be completed by transcribing the amounts from the
Estimated Revenues Current Year column on Schedule C of the previous
fiscal year' s adopted budget.
Column: Revised Estimated Revenues Previous Year
5. Enter the amount of the previous year' s actual nonproperty tax
collections , if available. If the previous year' s actual nonproperty
tax collections are unavailable , enter the actual amounts received
prior to the date of the proposed budget plus the estimated amounts
that are expected to be received for the remainder of the fiscal year.
Column: Estimated Revenues Current Year
6. This column should be completed by recording the estimated nonproperty
tax collections for the current fiscal year.
8
INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS
Schedule D — Summary of Expenditures by Each Department/Program and Fund
This schedule summarizes expenditures by department/program and fund. The
total department/program amounts (page 1 of 2) must equal the total fund
amounts (page 2 of 2) for each column discussed in instructions 5 through
8, below.
1 . Enter the city/town name.
2. Enter the fiscal year.
Column: Department/Program (page 1 of 2)
3. Enter titles of departments and programs within each department.
Column: Fund (page 2 of 2)
4. All funds must be included within the appropriate fund type . Special
assessment districts that are controlled directly by the Council must
also be included within the appropriate fund type as described on
page 1 of the instructions. These districts may include lighting,
paving and sewer improvement districts . Internal Service Funds
should not be included.
Column: Adopted Budget Previous Year
5. This column should be completed by transcribing the amounts from the
Adopted Budget Current Year column on Schedule D of the previous
fiscal year' s adopted budget.
Previous year budget amounts for special assessment districts ,
accounted for separately on the previous fiscal year' s adopted
budget, must be included within the appropriate fund type on page 2
of 2 as described on page 1 of the instructions . For capital
improvement special assessment districts , expenditures relating to
capital acquisitions should be recorded in the Capital Projects
Funds , and expenditures relating to debt service should be recorded
in the Debt Service Funds .
9
INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS
Schedule D — Summary of Expenditures by Each Department/Program and Fund
(Concl 'd)
Column: Contingency Adjustment
6. Enter the amount of contingency expenditures approved by the Council
during the previous fiscal year by department/program, fund and in
total . Amounts transferred from the General Fund contingency
departmental line item should be included, if appropriate.
Column: Estimated Expenditures Previous Year
7. Enter the amount of the previous year' s actual expenditures , if
available. If the previous year' s actual expenditures are
unavailable, enter the amount of actual expenditures prior to the
date of the proposed budget plus the estimated expenditures for the
remainder of the fiscal year.
Actual expenditures of special assessment districts , accounted for
separately in previous fiscal years , must now be included in the
appropriate fund type on page 2 of 2 as described on page 1 of the
instructions . For capital improvement special assessment districts ,
expenditures relating to capital acquisitions should be recorded in
the Capital Projects Funds , and expenditures relating to debt service
should be recorded in the Debt Service Funds .
Column: Adopted Budget Current Year
8. Enter the amount of estimated expenditures for the current fiscal
year by department/program, fund and in total . Include estimated
expenditures of special assessment districts within the appropriate
fund types .
10
AN
I', .:S...t n -4 L
May 27, 1987
TO: City/Town Managers or Clerks and Finance Directors
FROM: Jeff Martin, Senior Staff Associate
SUBJECT: BUDGET FORMS
We learned last Friday that the printing of the budget forms for the 1987-88 fiscal
year has been further delayed. The Auditor General's office reports that the forms
should now be mailed to you by June 8.
In a meeting today with the Auditor General's office, we were also informed that
there will be a change to the forms due to a ruling by the Governmental
Accounting Standards Board (GASB). This change due to GASB 6 is in the
treatment of special assessment funds. They will no longer be treated as a
separate fund for budget or accounting purposes. Secondary property taxes, if any,
for such funds must also be reported differently. Your auditor may be able to shed
more light on this ruling if you have been reporting a special assessment fund.
We regret any inconvenience this may cause you. In our "It's Budget Time Report",
we indicated that the forms would bes available by mid-April and that the forms
would be nearly identical to last year's forms based on information at that time
from the Auditor General's office. In fact they will be identical if you do not have
any special assessment funds.
Because of the delay and knowing that some of you are finalizing your budgets now,
the Auditor General's office has indicated to us thatg
they will accept last year's
forms. If you have any questions, please give us a call or you can call the Auditor
General's office at 255-4385.
t �� g RECEIVED
i11111110o�
6987
AY
OWN of ORO VALLEY
OFFICE OF THE
ate (-Treasurer
RAY ROTTAS STATE CAPITOL ALAN E. MAGUIRE
TREASURER DEPUTY TREASURER
Phoenix, cArizona 83007
(602)255-1463 (602)255-1448
May 21, 1987
Mr. Jon L. Devner
Town Manager
Town of Oro Valley
10900 N. Stallard Place
Oro Valley, Arizona 85704
Dear Mr. Devner:
Subsequent to our final distribution of Local Transportation Assis-
tance Fund monies for 1986-87 fiscal year, we had an opportunity to review
the population figures that provided a basis for the distribution. We met
with the various agencies involved in suppling population data and with
Cathy Connolly of the League of Arizona Cities and Towns. This was done
because of the unusual number of variables in the population estimates due
to the fact 1985 was a mid-decade census year.
The result of these meetings was a consensus that the 1986-87 LTAF
distribution should have been done using population numbers accepted by
the Economic Estimates Commission for their final expenditure limits on
April 1, 1986 except for changes due to annexations provided they were
submitted by June 30, 1986.
In order to accomplish distributions according to the revised sched-
ule there will be an adjustment in the first one or two distributions you
receive in the 1987-88 fiscal year. The first distribution usually occurs
in late August.
We regret any inconvenience this may have caused you and thought it
useful to provide the attached list showing what was actually distributed
and the revised amount.
If you have any questions or need further information, please contact
Richard Petrenka at 255-5815.
Sincerely,
ALAN E. MAG E
Deputy Sta,- Treasurer
AEM:ag
Attachment
REVISED ACTUAL REVISED ACTUAL
pop pop diff. DIST. DISTRIB. DIFF.
APACHE JUNCTION * 14435 * 14279 * -156 * $135,752.59 * $135,393.57 *. $359.02 *
AVONDALE * 9749 * 9749 * 0 * $91,683.55 * $92,440.06 * ($756.51)* $756.51
BENSON *: 4540 * 4190 * -350 * $42,696.00 * $39,729.61 * $2,966.39 *
BISBEE * 8050 * . 7154 * -896 * $75,705.46 * $67,834.26 * $7,871.20
BUCKEYE * 3854 * 3854 * 0 * $36,244.58 * $36,543.64 * ($299.06)* $299.06
BULLHEAD CITY * 17770 * 17091 * -679 *: $167,116.23 * $162,056.95 * $5,059.33
CAREFREE *: 1516 * 1514 * -2 * $14,257.08 * $14,355.75 * ($98.67)* $98.67
CASA GRANDE * 15980 * 15647 * -333 * $150,282.40 * $148,364.94 * $1,917.46
CHANDLER * 63855 * 63855 * 0 * $600,518.31 * $605,473.48 * ($4,955.17)* $4,955.17
CHINO VALLEY * 3840 * 3817 * -23 * $36,112.92 * $36,192.80 * 379.88)* $79.88
CLARKDALE * 1695 * 1696 *. 1 * $15,940.47 * $16,081.49 * ($141.02)* $141.02
CLIFTON * 4195 * 4245 :t 50 * $39,451.48 * $40,251.12 * ($799.64)* $799.64
COLORADO CITY * 1730 * 2099 * 369 * $16,269.62 * $19,902.72 * ($3,633.10)* $3,633.10
COOLIDGE * 6980 * 6851 * -129 * $65,642.75 * $64,961.31 * $681.44
COTTONWOOD * 5025 *: 5009 * -16 * $47,257.14 * $47,495.36 * ($238.22)* $238.22
DOUGLAS :t 14075 *: 13058 * -1017 * $132,367.01 * $123,816.02 * $8,550.99
DUNCAN 680 * 603 * -77 * $10,000.00 * $10,000.02 * 30.023 $0.02
EAGER * 4000 * 4001 * 1 * $37,617.62 * $37,937.50 * ($319.88)* $319.88
EL MIRAGE * 3908 * 3908 * 0 * $36,752.42 * $37,055.67 * ($303.25)* $303.25
ELOY * 6650 * 6240 * -410 * $62,539.30 * $59,167.71 * $3,371.59
FLAGSTAFF * 38600 * 38247 * -353 * $363,010.05 * $362,658.28 * $351.77
FLORENCE * 6235 * 6094 * -141 * $58,636.47 * $57,783.34 * $853.13
FREDONIA * 1190 * 1040 * -150 * $11,191.24 * $10,000.02 t. $1,191.22
GILA BEND * 1995 * 1995 * 0 * $18,761.79 * $18,916.61 * ($154.82)* $154.82
GILBERT 12102 * 12102 * 0 * $113,812.11 *: $114,751.23 * ($939.12)* $939.12
GLENDALE * 123253 * 123238 * -15 :t $1,159,121.18 * $1,168,543.41 * ($9,422.23)* $9,422.23
GLOBE * 6285 * 6886 * 601 * $59,106.69 * $65,293.11 I ($6,186.42)* $6,186.42
GOODYEAR * 4595 * 4595 * 0 * $43,213.24 * $43,569.81 * ($356.57)* $356.57
GUADALUPE * 4609 * 4609 * 0 $43,344.90 * $43,702.56 * ($357.66)* $357.66
HAYDEN * 1150 * 1205 * 55 * $10,815.07 * $11,425.94 * ($610.87)* $610.87
HOLBROOK * 5890 * 5785 * -105 * $55,391.95 * $54,853.40 * $538.55
HUACHUCA CITY * 2045 * 1661 * -384 *. $19,232.01 * $15,749.62 * $3,482.39
JEROME * 470 * 470 * 0 * $10,000.00 * $10,000.02 * ($0.02)* $0.02
KEARNY *: 2650 * 2646 * -4 * $24,921.67 * $25,089.38 * 3167.713 $167.71
KINGMAN * 10515 * 10428 * -87 * $98,887.32 * $98,878.35 * $8.97 * $168.97
LAKE HAVASU * 17886 * 17749 * -137 * $168,207.20 * $168,296.11 * ($88.91)* $88.91
MAMMOTH *. 1820 * 1906 * 66 * $17,116.02 * $18,072.70 * ($956.68)* $956.68
MARANA * 2095 * 2095 * 0 * $19,702.23 * $19,864.81 1 ($162.58)* $162.58
MESA * 233545 * 233033 * -512 * $2,196,351.86 * $2,209,620.22 * ($13,268.36)* $13,268.36
MIAMI * 2530 * 2716 * 186 * $23,793.15 * $25,753.14 * ($1,959.99)* $1,959.99
NOGALES * 18635 * 15683 * -2952 * $175,251.09 * $148,706.30 * $26,544.79
ORO VALLEY * 2870 * 2866 * -4 * $26,990.64 * $27,175.42 * ($184.78)* $184.78
PAGE 6500 * 6469 * -31 * $61,128.64 * $61,339.10 * ($210.46)* $210.46
PARADISE VALLEY *. 11481 * 11481 * 0 * $107,971.98 * $108,862.88 * ($890.90)* $890.90
PARKER $ 2760 * 2542 * -218 * $25,956.16 * $24,103.25 * $1,852.91
PATAGONIA * 1115 * 980 * -135 * $10,485.91 * $10,000.02 * $485.89
PAYSON * 7030 * 7003 * -27 * $66,112.97 * $66,402.48 * ($289.514 $289.51
PEORIA * 27466 * 27466 *: 0 * $258,301.40 * $260,432.76 * ($2,131.36)* $2,131.36
PHOENIX * 880160 * 880160 *: 0 * $8,277,381.46 * $8,345,682.05 * ($68,300.59)* $68,300.59
PIMA * 1790 * 1599 * -191 * $16,833.89 * $15,161.74 * $1,672.15
PINETOP-LAKESIDE * 2480 * 2389 * -91 * $23,322.93 * $22,652.51 :* $670.42 * $732.74
.
'
PRESCOTT * 24385 * 21109 * -3276 * $229,326.43 * $200/155.65 * $29/170,78 *
PRESCOTT VALLEY * 5600 * 5471 t -129 * $52,664.67 * $51,876.06 * $788.61 *
SAFFORD * 7710 t 7010 * -700 t $72/507.97 * $66,468.85 I $6/039.12 *
ST. JOHNS * 3740 t 3368 * -372 * $35,172.48 * $31,935.39 * $3,237.09 *
SAN LUIS * 2480 t 2809 t 329 * $23,322.93 * $26/634.95 * ($3/312.02)* $3/312.02
SCOTTSDALE t 108402 * 108402 t 0 * $1,O19/456.35 * $1/027,868.39 * ($8/412.04)* $8,412.04
SIERRA VISTA * 28790 * 28788 * -2 t $27V/752.83 * $272,967.97 * ($2/215.14)* $2/215.14
SNOWFLAKE * 3650 * 3656 * 6 * $34/326.08 * $34,666.21 * ($340.13)* $340.13
SOUTH TUCSON * 6705 t 6705 t 0 * $63/056.54 * $63/576.86 * 1520.32)* $520.32
SHOW LOW * 5025 t 5027 * 2 * $47/257.14 * $47/666.02 t ($408.88)* $408.88
SPRINGERVILLE * 100 * 1879 t -1 * $17/680.28 * $17,816.68 ($136.40)* $136.40
SOMERTON * 6675 * 4381 t -2294 * $62,774.41 * $41,540.66 * $21,233.75 *
SUPERIOR * 4600 * 4600 * 0 t $43,260.26 * $43,617.22 * ($356.96)* $356.96
SURPRISE * 4636 t 4636 * 0 * $42/598.82 t $43/958.59 * ($359.77)* $359.77
TAYLOR * 1995 t 2006 * 11 * $18/761.79 * $13,020.90 * ($259.11)* $259.11
TEMPE * 132866 t 132866 * 0 * $1,249,525'73 * $1,259/836,16 * ($10,30.43)* $0,310.43
THATCHER * 3435 * 3436 * 1 * $32/304.13 t $32,580.18 * ($276.053 $276.05
TOLLESON t 4427 t 4427 t 0 * $41,633.30 * $41,976.83 * ($343.53)* $343.53
TOMBSTONE * 1765 * 1632 * -133 * $16,598.78 * $15,474.63 * $1,124.15 *
TUCSON * 378975 * 377545 * -1430 * $3,564,034.54 * $3,579,883.79 * ($15,849.25)* $15,849.25
WELLTON * 970 * 940 * -30 i $10/000,00 * $10,000.02 * ($0.02)* $0.02
WICKENBURG t 4134 * 4134 * 0 * $38/877,81 * $33/198.60 * ($320.79)* $320.79
WILLCOX t 3720 t 3243 * -477 * $34,984.39 * $30/750.14 * $4,234.25 �
WILLIAMS * 2340 * 2266 * -74 * $22/006.31 * $21,486.22 * $520.09 *
WINKLEMAN * 995 * 1060 * 65 * $10/000.00 * $10/050.92 * ($50.92)* $50.92
WINSLOW * 8085 * 7921 * -164 * $76,034.62 t $75,106.95 * $927.67 *
YOUNGTOWN t 2285 * 2285 t 0 * $21,489.07 t $21/666,38 * ($177.31)* $177.31
YUMA * 49980 t 46807 * -3173 * $470,032.18 * $443,824.23 * $26,207.95 t
********************************************************************************************************************
TOTALS * 2444524 t 2424407 *-20117 * $23/000/000.00 *$23/000/000.00 * $.00 * $162,814.74
***************************************************************************%****************************************
oxA �
1ti 1�
N
INFORMATION
T
s4, REPORT
STATE SHARED REVENUES - BUDGET ESTIMATES March 17, 1987
We have good news to report on the state shared revenue estimates for cities and towns for
1987-88. Overall these revenue estimates are slightly higher than state shared revenues
estimated for 1986-87. The table on the following page lists the distribution for these
projections. Included are estimates for revenue from the state sales tax, state income tax,
highway user revenue fund (HURF) and the local transportation assistance fund (LTAF). Each
of these estimated distributions are based on the appropriate population figures. The
distribution listed for the local transportation assistance fund includes all cities and towns,
however, you must apply for these funds to receive them.
The total amount for HURF is a preliminary estimate provided to us by the Arizona
Department of Transportation (ADOT). The 1987-88 HURF estimate represents a 5% increase
over the total amount distributed for this fiscal year. The amount individual cities and towns
will receive will vary according to changes in county of origin motor vehicle fuel sales. Not
included in the HURF projections are the seven percent monies for Phoenix and Tucson. Cities
and towns in Yavapai County experienced a slight decrease in HURF revenue due to the
addition of another incorporated town in the county.
The most accurate estimate provided on the following page is for the income tax revenue.
Monies distributed from this source are collected two years prior to distribution. The state
sales tax distribution is a preliminary Department of Revenue estimate and represents a 3%
increase over amounts estimated for distribution for this fiscal year.
This report also includes estimates of the Local Transportation Assistance Fund. We
anticipate that the fund will reach the $23 million figure, the maximum amount that may be
distributed in a fiscal year. However, due to an increase in population statewide, a number of
cities and towns will receive less money from LTAF.
The total state shared -revenues for cities and towns in the upcoming fiscal year from each of
the sources are estimated as follows:
Total State Sales Tax $133,000,000
Total State Income Tax 130,653,477
Total Highway User Revenue 175,886,553
Total Local Transportation Assistance 23,000,000
These revenue estimates are, to our knowledge, the best available at this point in time.
However, if there are any significant changes in these revenue estimates, we will notify all of
you immediately. If you have any questions, please give us a call.
1820 West Washington. Phoenix, Arizona 85007 (602) 258-5786
CITY/TORN PROJECTED ESTIMATES
LOCAL TRANSPORTATION ASSISTANCE, HIGHHAY USER, STATE SALES TAX
AND STATE INCOME TAX REVENUES FOR FY 37-88
CITY/TORN LTAF HIGHWAY USER SALES TAX INCOME TAX
APACHE JUNCTION 132, 516 1, 31 6, 068 784, 062 770, 229
AVONDALE 98, 153 627, 950 532, 848 523, 447
BENSON 34, 544 31 3, 301 233, 423 229, 305
BISBEE 72, 936 535, 733 392, 327 335, 897
BUCKEYE 35, -121 244, 541 207, 506 203, 344
BULLHEAD CITY 172, 402 1 , o86, 61 9 938, 470 921, 912
CAMP VERDE 51, 1 59 476, 71 1 274, 551 269, 70?
CAREFREE 14, 080 98, 231 83, 354 31, 883
CASA GRANDE 1 49, 991 1, 442, 1 54 859, 179 344, 021
CAVE CREEK 13, 336 1 23, 515 109, 052 107, 128
CHANDLER 642, 342 4, 129, 628 3, 504, 202 3, 442. 377
CHINO VALLEY 37, 124 363, 921 209, 592 205, 394
CLARKDALE 1 7, 1 1 3 161, 700 43, 128
01, 485
CLIFTON 38, 1 20 312, 767 233, 094 228, 981
COLORADO CITY 20, 237 207, 139 115, 256 11 3, 223
COOLIDGE 65, 556 631, 443 376, 190 3b9, 552
COTTONWOOD 47, 085 477, 569 275, 045 270, 192
DOUGLAS 127, 490 977, 951 71 7, 017 704, 367
DUNCAN 10, 000 44, 428 33, 111 32, 527
EAGAR 39, 388 715, 051 219, 696 215, 819
EL MIRAGE 38, 301 273, 708 236, 498 232, 326
ELOY 62, 432 575, 129 342, 639 336, 594
FLAGSTAFF 363, 81 9 u, 576, 456 2, 100, 149 2, 063, 096
FLORENCE 58, 720 561, 672 334, 623 328, 71 9
FREDONIA 1 1, 1 37 1 24, 442 57, 107 56, 099
GI LA BEND 18, 879 129, 356 109, 765 107, 829
GILBERT 137, 858 783, 126 664, 523 652, 799
GLENDALE 1, 1 65, 478 7, 920, 045 6, 720, 565 6, 601, 994
GLOBE 58, 629 750, 81 2 378, 111 371, 440
GOODYEAR 44, 776 297, 539 252, 477 248, 022
GUADALUPE 41, 878 298, 251 253, 081 248, 61 6
HAYDEN 10, 000 131, 387 66, 167 64, 999
HOLBROOK 53, 332 746, 563 317, 655 312, 051
HUACHUCA CITY 18, 789 124, 39? 91, 206 89, 597
JEROME 10, 000 44, 811 25, 808 25, 352
KEARNY 24, 584 243, 877 145, 292 142, 729
KINGMAN 100, 009 1, 029, 083 572, 603 562, 501
LAKE HAVASU CITY 172, 538 1, 751, 553 974, 601 957, 406
MAMMOTH 17, 068 175, 672 104, 659 1 02, 81 2
MARANA 19, 649 136, 028 91, 920 90, 298
MESA 2, 257, 477 15, 503, 789 13, 155, 762 12, 923, 654
MIAMI 23, 271 296, 138 149, 136 146, 505
NOGALES 172, 357 1, 096, 177 861, 156 845, 963
ORO VALLEY 36, 445 232, 889 157, 373 154, 596
PAGE 60, 621 774, 050 355, 214 348, 947
PARADISE VALLEY 106, 755 744, 818 648, 928 637, 479
PARKER 23, 090 618, 753 139, 582 1 37, 119
PATAGONIA 10, 322 68, 498 53, 812 52, 863
PAYSON 64, 696 763, 570 384, 536 377, 752
PEORIA 280, 877 1, 785, 880 1, 515, 41 1 1, 488, 674
PHOENIX 8, 185, 104 57, 051, 344 48, 410, 999 47, 556, 882
PIMA 16, 525 124, 146 87, 801 86, 252
PINETOP-LAKESIDE 22, 637 308, 304 131, 180 128, 866
PRESCOTT 198, 208 2, 034, 1 24 1, 171, 508 1, 1 50, 839
PRESCOTT VALLEY 57, 045 521, 617 300, 41 4 295, 113
SAFFORD 69, 943 544, 255 384, 920 378, 129
SAN LUIS 25, 715 243, 508 154, 243 151, 521
SCOTTSDALE 1, 046, 092 7, 017, 657 5, 954, 843 5, 849, 781
SHOW LOW 47, 085 643, 742 276, 033 271, 163
SIERRA VISTA 276, 350 2, 156, 015 1, 580, 754 1, 552, 865
SNOWFLAKE 33, 502 471, 812 200, 752 197, 210
SOMERTON 40, 746 499, 412 240, 561 236, 317
SOUTH TUCSON 60, 893 532, 572 359, 881 353, 532
SPRI NGERVI LLE 17, 793 335, 81 1 103, 176 101, 356
ST. JOHNS 33, 367 601, 922 184, 937 181 , 675
SUPERIOR 42, 693 423, 973 252, 587 248, 130
SURPRISE 47, 039 260, 136 220, 739 216, 844
TAYLOR 18, 245 258, 877 110, 150 108, 206
TEMPE 1, 240, 496 8, 602, 740 7, 299, 867 7, 171, 076
THATCHER 31, 239 266, 770 188, 671 185, 343
TOLLESON 41, 697 287, 195 243, 691 239, 392
TOMBSTONE 16, 027 122, 225 89, 61 3 88, 032
TUCSON 3, 494, 850 28, 925, 066 19, 842, 173 19, 492, 097
RELLTON 10, 000 81, 487 51, 616 50, 705
H ICKENBURG 37, 532 253, 989 215, 522 21 1, 720
KI LLCOX 34, 634 242, 877 178, 074 174, 932
WILLIAMS 21, 369 271, 1 39 124, 426 1 22, 231
WINKELMAN 10, 000 115, 577 58, 205 57, 173
WINSLOW 78, 187 1, 022, 21 7 434, 943 427, 270
YOUNGTOWN 20, 735 147, 993 125, 580 123, 364
YUMA 436, 166 4, 057, 624 2, 570, 180 2, 524, 834
0
`LOA Cq,,N1
V i 1r: / ,
k. i' t r-`11 /Ts BUDGET TIME
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March 17, 1987
INTRODUCTION
It's budget time again. In this report, we have summarized a number of subject
areas - from the local transportation assistance fund to the budget forms for FY
1987-88. We suggest review of this special report by all persons directly involved
in the budget process. The report is being mailed to city/town managers or clerks,
finance directors and attorneys so it may be necessary for you to copy the report
and distribute it further.
•
EXPENDITURE LIMITATIONS
All cities and towns in Arizona are subject to some form of expenditure limitation.
However, forty-nine cities and towns have adopted alternative expenditure
limitations or modified their expenditure limits. Some communities have adopted a
pure home rule option which includes language that states that each year the
council will, after a public hearing, set the coming year's expenditure limitation.
This is just a reminder to pure home rule communities to set your 1987-88
expenditure limit by the date specified in your particular home rule language. Be
sure to set your limit to include all expenditures. There are no excludable items
under pure home rule.
Also, if you are considering adopting a home rule option for 1988-89, you should
begin your preparation this fall. Please give us a call this summer if you are going
to consider adopting a home rule option. We will have a revised 1988 Guide For An
Alternative Expenditure Limitation which contains election calendars, sample
reporting forms and summaries of the requirements for adopting an alternative
expenditure limit.
PROPERTY TAXES IN 1987-88
For fiscal year 1987-88, your primary property tax levy will be allowed to increase
above your 1986-87 maximum allowable primary levy by 2%, plus an amount for net
new property. To assist you in calculating your levy, your county assessor must
provide the council with property value information on or before the tenth day
prior to the day the levy must be adopted. These values must be made available
for public inspection seven days prior to adoption of the levy.
Also, primary property taxes collected over the maximum allowable levy in
1986-87 must be reported on schedule B of the budget forms. This amount must be
used to reduce your primary levy in 1987-88, except for amounts collected from
escaped property. Escaped properties are those parcels which did not appear on
the assessment rolls for the tax year, but which would have appeared if they had
been identified.
THE UNIFORM EXPENDITURE REPORTING SYSTEM (UERS)
The UERS report must be filed by all cities and towns no later than four months
after the end of the fiscal year. This requirement applies even if you have adopted
an alternative to the State imposed expenditure limitation. As you will recall, the
UERS report actually consists of three reports; (1) an annual expenditure limitation
report, (2) a financial statement (performed when audits are done), and (3) a
reconciliation report (reconciling total expenditures reported in the expenditure
- limitation report to total expenditures reported in the financial statement).
Figures used in these reports are to be audited figures. To meet the four month
filing deadline, you should contact your auditor soon after the close of the fiscal
year. If you cannot meet the October 31 filing deadline, an extension of up to 120
days may be granted by the Auditor General. Such an extension must be requested
in writing.
Also, the statutes require that each city and town provide the Auditor General with
the name of the chief fiscal officer of the community by July 31 of each year. The
chief fiscal officer is responsible for filing the UERS report.
EXPENDITURE LIMIT AND (UERS) DATES
DATE EVENT
February 1 Economic Estimates Commission (EEC) notifies cities and towns
of their estimated expenditure limitation.
April 1 EEC determines the actual expenditure limitation for the coming
fiscal year and notifies the city or town.
July 31 Provide name of chief fiscal officer to the Auditor General.
October 31 Reports required by UERS must be submitted to the Auditor
General unless an extension is requested (in writing) and approved.
REPORTING ANNEXATIONS FOR EXPENDITURE LIMITATION ADJUSTMENTS
Cities and towns should report all annexations to the Population Statistics Unit at
the Department of Economic Security. The population in the annexed area will be
considered when developing the population estimate which is used in determining
the expenditure limitations by the Economic Estimates Commission (EEC) as well
as for distribution of the lottery funds.
Annexations occurring after the EEC determines your expenditure limit (on or
before April 1) but before the beginning of the fiscal year can also be used to
adjust your population estimate for that year if they are submitted in time for both
DES and the EEC to act. The EEC requires that requests for such adjustments be
provided to them at least three weeks prior to the adoption of that city's tentative
budget. Also, prior to action by the EEC, DES must review the requested
population increase. The necessary materials should be provided to DES with
sufficient lead time for their review. In prior years you sent these materials to the
Attorney General's office. However, this was due to the requirement that the
Attorney General certify annexations for federal revenue sharing purposes. With
the loss of Federal revenue sharing, it is no longer necessary to send this
information to the Attorney General.
FEDERAL SINGLE AUDIT ACT
Several years ago Congress enacted the Federal Single Audit Act. The act imposes
minimum Federal audit requirements for organization-wide audits of state and
local governments that receive $100,000 or more in Federal financial assistance
including federal revenue sharing funds. The purpose of the Act is to improve
financial accountability of state and local governments with respect to federal
financial assistance programs.
Those of you that must conduct such an audit should include requirements for a
single audit in your bids for doing your next audit. The Auditor General is
responsible for.receiving the single audits and has asked us to remind you to send
two copies of the audited financial statements and one copy of the single audit
report along with the expenditure limitation report.
LOCAL TRANSPORTATION ASSISTANCE FUND (LTAF)
To receive local transportation assistance fund monies, cities and towns must apply
each year to the Arizona Department of Transportation (ADOT). The deadline to
apply to ADOT for LTAF monies is June 15, 1987 - the third Monday in June.
Revenues from this fund must be used for transportation purposes (except in
Phoenix and Tucson where it must be used for transit purposes). If the fund
reaches $23 million - the maximum amount that may be distributed in a fiscal year,
then 10% of the LTAF monies you receive may be used for cultural, educational,
historical, recreational or scientific facilities or programs. This 10% money may
also be used for programs for the developmentally disabled. Before this percentage
may be spent, an equal match must be obtained from non-public monies.
With the February payment for LTAF the total city and town share reached the
maximum $23 million mark for 1986-87. Since the fund has reached the maximum,
cities and towns may spend the 10% monies on alternative uses. We are also
anticipating that LTAF revenues for 1987-88 will reach the $23 million amount.
HIGHWAY USER REVENUE FUND (HURF) MAINTENANCE OF EFFORT
As a reminder, cities and towns with a population over 30,000 in Maricopa and
Pima Counties must maintain expenditures of local revenue for streets at a level to
be computed as an average of local funds expended for any four of the fiscal years
1981-1982 through 1985-1986. All other cities and towns were exempted from this
requirement by 1986 legislation.
BUDGET FORMS
The Auditor General will provide you with new budget forms in mid April. By law,
you are only required to publish schedules A through D of the Auditor General's
official budget forms. The new forms are nearly identical to last year's forms
according to the Auditor General's office.
SOCIAL SECURITY INCREASES
The scheduled increase in contributions plus the increases in the maximum amount
of salary on which social security contributions are calculated are listed below.
The maximum amount of salary on which contributions are calculated for 1987 is
the actual figure while those from 1988 to 1991 are not available. The changes go
into effect on January 1 of each year.
Percentage of
Employer/Employee
Calendar Year Contribution Maximum Salary
1987 7. 15% $43,800
1988 7.51% Not Available
1989 7.51% Not Available
1990 7.65% Not Available
1991 7.65% Not Available
CONSUMER PRICE INDEX
In preparing your budget it may be useful to compare previously budgeted items
with the ones anticipated for the upcoming fiscal year. To aid you in doing this,
listed below is the consumer price index for the Metropolitan Phoenix area. This
index was provided to us by the Arizona State University, College of Business
Administration, Bureau of Business and Economic Research.
Although the index is for the Metropolitan Phoenix area, it may also be useful to
cities and towns outside this area. To familiarize you with using the index here is
an example. To convert 1977 figures to 1986 dollars you multiply the 1977 amount
by 1.929 as listed in the index for 1986. This means that a $5.00 purchase in 1977
would cost $9.65 in 1986. Using the index in this way you can make comparisons
between budget items for different years by adjusting for inflation.
Metropolitan Phoenix Consumer Price Index (1977 = 100)
Year Index for All Items
1977 1.000
1978 1.101
1979 1.261
1980 1.453
1981 1.603
1982 1.687
1983 1.713
1984 1.812
1985 1.904
1986 1.929
We hope the information in this report will be of use to you in the preparation of
your budget. If you have any questions or if we can be of assistance, please give us
a call.
1987-88 BUDGET CALENDAR
Deadline for
ACTION FY 1987-88
1. Compile pertinent budget information. None
2. Distribute budget instructions, information and work sheets None
to department heads. (A general meeting with department heads could also
be held at this time.)
3. Complete compilation of the forthcoming fiscal year's revenue estimates None
including State shared revenues, debt service requirements, etc.
4. Submit departmental budget estimates to appropriate reviewing official None
or office. Review of departmental budgets and revenue estimates by
appropriate reviewing official or office. (An individual hearing with
each department head may be held in conjunction with the review step.)
5. Make approved changes and prepare summary of tentative budget. None
6. Begin typing and duplication of proposed budget. None
7. Deliver proposed budget to city council for review. None
8. Adopt tentative budget. July 20
9. Publish budget once a week for two consecutive weeks. Include time Depends upon
and place of budget hearing, and a statement indicating where the newspaper
proposed budget may be examined. publishing date
10. Receive from the county assessor certified property values necessary to August 7
calculate the property tax levy limit.
11. Make the property values provided by the county assessor available for August 10*
public inspection.
12. Hold public hearing on budget and property tax levy. Convene special August 10*
meeting to adopt final proposed budget.
13. Adopt property tax levy. (Levy must be adopted exactly seven days after August 17*
final budget.)
14. Forward certified copy of tax levy ordinance to county. (The tax levy by August 17*
the board of supervisors must be made on or before the third Monday in
August - A.R.S. 42-304 A.)
* Check with your county board of supervisors as to their deadline for receiving
your levy. Dates may change to conform to their schedule.
I.1o* oo'.
FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100
M ORO VALLEY, ARIZONA 85704 (602) 297-2591
11.
• •
0*9P
April 30, 1987
Letty Goldberg
Office Manager
The Arizona Tax Research
Association
1814 West Washington Street
Phoenix, Arizona 85007
Dear MS. Goldberg:
Enclosed are the copies of Oro Valley's budgets per your request.
I will keep your request on file so that you will automatically
receive each year's budget for our Town.
Sincerely,
TC WN OF ORO VALLEY
/4-a„.t4/-zi/G/
Kathryn Cuvelier
Town Clerk
enc.
E.S 'STEVE'ENGLE,Mayor DANIEL J KERLEY,Vice Mayor CATHY HUFAULT.Councilwoman
STEPHEN E RENNECKAR,Councilman HENRY G ZIPF,Councilman JON L DEVNFR Town Manager
RECEIVED,
APR 4z 8 1987
TOWN of ORO VALLEY(
A THE ARIZONA
TAX RESEARCH
ASSOCIATION 1814 WEST WASHINGTON STREET,PHOENIX,ARIZONA 85007 • Telephone: (602) 253-9121
April 27, 1987
Kathryn Cuvelier, Clerk
Town of Oro Valley
10900 N. Stallard Place, Suite 100
Tucson, AZ 85 704
Dear Ms. Cuvelier:
A recent check of our records shows that we have not received copies of your
town's 1983-84, 1984-85 , 1985-86 and 1986-87 budgets. Please send us a copy of
each so we may bring our collection up to date.
Sincerely,
•
OW
Letty Gold erg
Office Manager
II A CI
_ TINFORMATION
i„ha J
w
C:#
REPORT
STATE SHARED REVENUES - BUDGET ESTIMATES March 17, 1987
We have good news to report on the state shared revenue estimates for cities and towns for
1987-88. Overall these revenue estimates are slightly higher than state shared revenues
estimated for 1986-87. The table on the following page lists the distribution for these
projections. Included are estimates for revenue from the state sales tax, state income tax,
highway user revenue fund (HURF) and the local transportation assistance fund (LTAF). Each
of these estimated distributions are based on the appropriate population figures. The
distribution listed for the local transportation assistance fund includes all cities and towns,
however, you must apply for these funds to receive them.
The total amount for HURF is a preliminary estimate provided to us by the Arizona
Department of Transportation (ADOT). The 1987-88 HURF estimate represents a 5% increase
over the total amount distributed for this fiscal year. The amount individual cities and towns
will receive will vary according to changes in county of origin motor vehicle fuel sales. Not
included in the HURF projections are the seven percent monies for Phoenix and Tucson. Cities
and towns in Yavapai County experienced a slight decrease in HURF revenue due to the
addition of another incorporated town in the county.
The most accurate estimate provided on the following page is for the income tax revenue.
Monies distributed from this source are collected two years prior to distribution. The state
sales tax distribution is a preliminary Department of Revenue estimate and represents a 3%
increase over amounts estimated for distribution for this fiscal year.
This report also includes estimates of the Local Transportation Assistance Fund. We
anticipate that the fund will reach the $23 million figure, the maximum amount that may be
distributed in a fiscal year. However, due to an increase in population statewide, a number of
cities and towns will receive less money from LTAF.
The total state shared revenues for cities and towns in the upcoming fiscal year from each of
the sources are estimated as follows:
Total State Sales Tax $133,000,000
Total State Income Tax 130,653,477
Total Highway User Revenue 175,886,553
Total Local Transportation Assistance 23,000,000
These revenue estimates are, to our knowledge, the best available at this point in time.
However, if there are any significant changes in these revenue estimates, we will notify all of
you immediately. If you have any questions, please give us a call.
1820 West Washington. Phoenix, Arizona 85007 (602) 258-5786
CITY/TORN PROJECTED ESTIMATES
LOCAL TRANSPORTATION ASSISTANCE, HIGHHAY USER, STATE SALES TAX
AND STATE INCOME TAX REVENUES FOR FY 87-88
CITY/TORN LTAF HIGHHAY USER SALES TAX INCOME TAX
APACHE JUNCTION 132, 516 1, 31 6, 068 784, 062 770, 229
AVONDALE 98, 153 627, 950 532, 848 523, 447
BENSON 34, 544 31 3, 301 233, 423 229, 305
BISBEE 72, 936 535, 733 392, 327 335, 897
BUCKEYE 35, 721 244, 541 207, 506 203, 844
BULLHEAD CITY 172, 402 1, 686, 61 9 938, 470 921, 912
CAMP VERDE 51, 1 59 476, 71 1 274, 551 269, 707
CAREFREE 14, 080 98, 231 83, 354 31, 883
CASA GRANDE 1 49, 991 1, 442, 1 54 859, 179 844, 021
CAVE CREEK 18, 336 1 28, 515 109, 052 107, 128
CHANDLER 642, 342 4, 1 29, 628 3, 504, 202 3, 442. 377
CHINO VALLEY 37, 124 363, 921 209, 592 205, 394
CLARKDALE 1 7, 1 1 3 161, 700 93, 128 91, 485
CLIFTON 38, 120 312, 767 233, 094 228, 981
COLORADO CITY 20, 237 207, 139 115, 256 11 3, 223
COOLIDGE 65, 556 631, 443 376, 190 369, 552
COTTONWOOD 47, 085 477, 569 275, 045 270, 192
DOUGLAS 127, 490 977, 951 717, 01 7 704, 367
DUNCAN 10, 000 44, 428 33, 11 1 32, 527
EAGAR 39, 388 715, 051 219, 696 215, 819
EL MIRAGE 38, 301 273, 708 236, 498 232, 326
ELOY 62, 432 575, 129 342, 639 336, 594
FLAGSTAFF 363, 819 4, 576, 456 2, 100, 1 49 2, 063, 096
FLORENCE 58, 720 561, 672 334, 623 328, 719
FREDONIA 1 1, 1 37 124, 442 57, 107 56, 099
GILA BEND 18, 879 129, 356 109, 765 107, 829
GILBERT 137, 358 783, 126 664, 523 652, 799
GLENDALE 1, 1 65, 478 7, 920, 045 6, 720, 565 6, 601, 994
GLOBE 58, 629 750, 81 2 378, 1 1 1 371, 440
GOODYEAR 44, 776 297, 539 252, 477 248, 022
GUADALUPE 41, 878 298, 251 253, 081 248, 616
HAYDEN 10, 000 131, 387 66, 167 64, 999
HOLBROOK 53, 332 746, 563 317, 655 312, 051
HUACHUCA CITY 18, 789 124, 397 91, 206 89, 597 •
JEROME 10, 000 44, 811 25, 808 25, 352
KEARNY 24, 584 243, 877 145, 292 142, 729
KINGMAN 100, 009 1, 029, 083 572, 603 562, 501
LAKE HAVASU CITY 172, 538 1, 751, 553 974, 601 957, 406
MAMMOTH 17, 068 175, 672 104, 659 102, 81 2
MARANA 19, 649 136, 028 91, 920 90, 298
MESA 2, 257, 477 15, 503, 789 13, 155, 762 12, 923, 654
MIAMI 23, 271 296, 138 1 49, 136 146, 505
NOGALES 172, 357 1, 096, 177 861, 156 845, 963
ORO VALLEY 36, 445 232, 889 157, 373 154, 596
PAGE 60, 621 774, 050 355, 21 4 348, 947
PARADISE VALLEY 106, 755 744, 818 648, 928 637, 479
PARKER 23, 090 618, 753 139, 582 1 37, 119
PATAGONIA 10, 322 68, 498 53, 81 2 52, 863
PAYSON 64, 696 763, 570 384, 536 377, 752
PEORIA 280, 877 1, 785, 880 1, 515, 41 1 1, 488, 674
PHOENIX 8, 185, 104 57, 051, 344 48, 410, 999 47, 556, 882
PIMA 16, 525 124, 146 87, 801 86, 252
PINETOP-LAKESIDE 22, 637 308, 304 131, 180 128, 866
PRESCOTT 198, 208 2, 034, 124 1, 171, 508 1, 150, 839
PRESCOTT VALLEY 57, 045 521, 617 300,"414 295, 113
SAFFORD 69, 948 544, 255 384, 920 378, 129
SAN LUIS 25, 715 243, 508 154, 243 151, 521
SCOTTSDALE 1, 046, 092 7, 017, 657 5, 954, 843 5, 849, 781
SHOW LOW 47, 085 648, 742 276, 033 271, 163
SIERRA VISTA 276, 350 2, 156, 015 1, 580, 754 1, 552, 865
SNOWFLAKE 33, 502 471, 81 2 200, 752 197, 210
SOMERTON 40, 746 499, 41 2 240, 561 236, 317
SOUTH TUCSON 60, 893 532, 572 359, 881 353, 532
SP RI NGERVI LLE 17, 793 335, 81 1 103, 176 101, 356
ST. JOHNS 33, 367 601, 922 184, 937 181, 675
SUPERIOR 42, 693 423, 973 252, 587 248, 130
SURPRISE 47, 039 260, 136 220, 739 216, 844
TAYLOR 18, 245 258, 877 110, 150 108, 206
TEM P E 1, 240, 496 8, 602, 740 7, 299, 867 7, 171, 076
THATCHER 31, 239 266, 770 188, 671 185, 343
TOLLESON 41, 697 287, 185 243, 691 239, 392
TOMBSTONE 16, 027 122, 225 89, 61 3 88, 032
TUCSON 3, 494, 850 28, 925, 066 19, 842, 173 19, 492, 09?
RELLTON 10, 000 81, 487 51, 616 50, 705
NICKENBURG 37, 532 253, 989 215, 522 211, 720
WILLCOX 34, 634 242, 877 178, 074 174, 932
WILLIAMS 21, 369 271, 139 124, 426 122, 231
WINKELMAN 10, 000 115, 577 58, 205 57, 178
RI NSLOW 78, 187 1, 022, 217 434, 943 427, 2.70
YOUNGTOWN 20, 735 147, 993 125, 580 123, 364
YUMA 436, 166 4, 057, 624 2, 570, 180 2, 524, 834
1ti
axA
It BUDGET TIME
/vs
. ** y
March 17, 1987
INTRODUCTION
It's budget time again. In this report, we have summarized a number of subject
areas - from the local transportation assistance fund to the budget forms for FY
1987-88. We suggest review of this special report by all persons directly involved
in the budget process. The report is being mailed to city/town managers or clerks,
finance directors and attorneys so it may be necessary for you to copy the report
and distribute it further.
•
EXPENDITURE LIMITATIONS
All cities and towns in Arizona are subject to some form of expenditure limitation.
However, forty-nine cities and towns have adopted alternative expenditure
limitations or modified their expenditure limits. Some communities have adopted a
pure home rule option which includes language that states that each year the
council will, after a public hearing, set the coming year's expenditure limitation.
This is just a reminder to pure home rule communities to set your 1987-88
expenditure limit by the date specified in your particular home rule language. Be
sure to set your limit to include all expenditures. There are no excludable items
under pure home rule.
Also, if you are considering adopting a home rule option for 1988-89, you should
begin your preparation this fall. Please give us a call this summer if you are going
to consider adopting a home rule option. We will have a revised 1988 Guide For An
Alternative Expenditure Limitation which contains election calendars, sample
reporting forms and summaries of the requirements for adopting an alternative
expenditure limit.
PROPERTY TAXES IN 1987-88
For fiscal year 1987-88, your primary property tax levy will be allowed to increase
above your 1986-87 maximum allowable primary levy by 2%, plus an amount for net
new property. To assist you in calculating your levy, your county assessor must
provide the council with property value information on or before the tenth day
prior to the day the levy must be adopted. These values must be made available
for public inspection seven days prior to adoption of the levy.
Also, primary property taxes collected over the maximum allowable levy in
1986-87 must be reported on schedule B of the budget forms. This amount must be
used to reduce your primary levy in 1987-88, except for amounts collected from
escaped property. Escaped properties are those parcels which did not appear on
the assessment rolls for the tax year, but which would have appeared if they had
been identified.
THE UNIFORM EXPENDITURE REPORTING SYSTEM (UERS)
The UERS report must be filed by all cities and towns no later than four months
after the end of the fiscal year. This requirement applies even if you have adopted
an alternative to the State imposed expenditure limitation. As you will recall, the
UERS report actually consists of three reports; (1) an annual expenditure limitation
report, (2) a financial statement (performed when audits are done), and (3) a
reconciliation report (reconciling total expenditures reported in the expenditure
- limitation report to total expenditures reported in the financial statement).
Figures used in these reports are to be audited figures. To meet the four month
filing deadline, you should contact your auditor soon after the close of the fiscal
year. If you cannot meet the October 31 filing deadline, an extension of up to 120
days may be granted by the Auditor General. Such an extension must be requested
in writing.
Also, the statutes require that each city and town provide the Auditor General with
the name of the chief fiscal officer of the community by July 31 of each year. The
chief fiscal officer is responsible for filing the UERS report.
EXPENDITURE LIMIT AND (UERS) DATES
DATE EVENT
February 1 Economic Estimates Commission (EEC) notifies cities and towns
of their estimated expenditure limitation.
April 1 EEC determines the actual expenditure limitation for the coming
fiscal year and notifies the city or town.
July 31 Provide name of chief fiscal officer to the Auditor General.
October 31 Reports required by UERS must be submitted to the Auditor
General unless an extension is requested (in writing) and approved.
REPORTING ANNEXATIONS FOR EXPENDITURE LIMITATION ADJUSTMENTS
Cities and towns should report all annexations to the Population Statistics Unit at
the Department of Economic Security. The population in the annexed area will be
considered when developing the population estimate which is used in determining
the expenditure limitations by the Economic Estimates Commission (EEC) as well
as for distribution of the lottery funds.
Annexations occurring after the EEC determines your expenditure limit (on or
before April 1) but before the beginning of the fiscal year can also be used to
adjust your population estimate for that year if they are submitted in time for both
DES and the EEC to act. The EEC requires that requests for such adjustments be
provided to them at least three weeks prior to the adoption of that city's tentative
budget. Also, prior to action by the EEC, DES must review the requested
population increase. The necessary materials should be provided to DES with
sufficient lead time for their review. In prior years you sent these materials to the
Attorney General's office. However, this was due to the requirement that the
Attorney General certify annexations for federal revenue sharing purposes. With
the loss of Federal revenue sharing, it is no longer necessary to send this
information to the Attorney General.
FEDERAL SINGLE AUDIT ACT
Several years ago Congress enacted the Federal Single Audit Act. The act imposes
minimum Federal audit requirements for organization-wide audits of state and
local governments that receive $100,000 or more in Federal financial assistance
including federal revenue sharing funds. The purpose of the Act is to improve
financial accountability of state and local governments with respect to federal
financial assistance programs.
Those of you that must conduct such an audit should include requirements for a
single audit in your bids for doing your next audit. The Auditor General is
responsible for receiving the single audits and has asked us to remind you to send
two copies of the audited financial statements and one copy of the single audit
report along with the expenditure limitation report.
LOCAL TRANSPORTATION ASSISTANCE FUND (LTAF)
To receive local transportation assistance fund monies, cities and towns must apply
each year to the Arizona Department of Transportation (ADOT). The deadline to
apply to ADOT for LTAF monies is June 15, 1987 - the third Monday in June.
Revenues from this fund must be used for transportation purposes (except in
Phoenix and Tucson where it must be used for transit purposes). If the fund
reaches $23 million - the maximum amount that may be distributed in a fiscal year,
then 10% of the LTAF monies you receive may be used for cultural, educational,
historical, recreational or scientific facilities or programs. This 10% money may
also be used for programs for the developmentally disabled. Before this percentage
may be spent, an equal match must be obtained from non-public monies.
With the February payment for LTAF the total city and town share reached the
maximum $23 million mark for 1986-87. Since the fund has reached the maximum,
cities and towns may spend the 10% monies on alternative uses. We are also
anticipating that LTAF revenues for 1987-88 will reach the $23 million amount.
HIGHWAY USER REVENUE FUND (HURF) MAINTENANCE OF EFFORT
As a reminder, cities and towns with a population over 30,000 in Maricopa and
Pima Counties must maintain expenditures of local revenue for streets at a level to
be computed as an average of local funds expended for any four of the fiscal years
1981-1982 through 1985-1986. All other cities and towns were exempted from this
requirement by 1986 legislation.
BUDGET FORMS
The Auditor General will provide you with new budget forms in mid April. By law,
you are only required to publish schedules A through D of the Auditor General's
official budget forms. The new forms are nearly identical to last year's forms
according to the Auditor General's office.
SOCIAL SECURITY INCREASES
The scheduled increase in contributions plus the increases in the maximum amount
of salary on which social security contributions are calculated are listed below.
The maximum amount of salary on which contributions are calculated for 1987 is
the actual figure while those from 1988 to 1991 are not available. The changes go
into effect on January 1 of each year.
Percentage of
Employer/Employee
Calendar Year Contribution Maximum Salary
1987 7. 15% $43,800
1988 7.51% Not Available
1989 7.51% Not Available
1990 7.65% Not Available
1991 7.65% Not Available
CONSUMER PRICE INDEX
In preparing your budget it may be useful to compare previously budgeted items
with the ones anticipated for the upcoming fiscal year. To aid you in doing this,
listed below is the consumer price index for the Metropolitan Phoenix area. This
index was provided to us by the Arizona State University, College of Business
Administration, Bureau of Business and Economic Research.
Although the index is for the Metropolitan Phoenix area, it may also be useful to
cities and towns outside this area. To familiarize you with using the index here is
an example. To convert 1977 figures to 1986 dollars you multiply the 1977 amount
by 1.929 as listed in the index for 1986. This means that a $5.00 purchase in 1977
would cost $9.65 in 1986. Using the index in this way you can make comparisons
between budget items for different years by adjusting for inflation.
Metropolitan Phoenix Consumer Price Index (1977 = 100)
Year Index for All Items
1977 1.000
1978 1.101
1979 1.261
1980 1.453
1981 1.603
1982 1.687
1983 1.713
1984 1.812
1985 1.904
1986 1.929
We hope the information in this report will be of use to you in the preparation of
your budget. If you have any questions or if we can be of assistance, please give us
a call.
•
Economic Lstinzates COfl111D
MICHAEL J. WOLFE APR 0 2 1987
Acting Director CAPITOL BUILDING
RO VALL
of OEY
ROBERT J. EGGERT, SR. 1700 W. WASHINGTON IOWN EVAN MECHAM
Member PHOENIX, ARIZONA 85007 , Governor
ELLIOTT D. POLLACK
Member
MARCH 27, 1987
CITY/TOWN MANAGERS AND FINANCE DIRECTORS
RE: FINAL 1987-88 EXPENDITURE LIMITS
The final 1987-88 expenditure limits for all cities and towns are being supplied in accordance with
Article IX, Section 20, Constitution of Arizona and A.R.S. 41-563.
The 1979-80 base limits have been adjusted for changes in population and the cost of living
between 1978 and 1986. The formula is shown below.
final GNP
1986 implicit price 1987-88
population X deflator 1986 1979-80 final
1978 GNP implicit base limit expenditure
population price deflator limit
1978
Please call 255-3884 if you have questions.
Sincer; y
WI ,,
ot(
MICHAEL OLFE/
Acting Director
Economic Estimates Commission
MW:cs
Enclosure
Economic Estimates Comnüsson
} r
FISCAL 1 Y a»� � �.-38 !'l'r
EXPENDITURE -:'.-179, 7-3'7. .'..t1�11.•d _s !T
!�`r
FY 1987--38
POPULATION** POPULATION INFLATION FY 1979-80 EXPENDITURE
CITY 1986 1 978 FACTOR RPr CTOR* BAS-
LIMIT LIMITATION
APACHE JUNCTION 14,965 9.500 1.5753 1.5659 $1,581,484 $3,950,979
AVONDALE 10,840 6,900 1.5710 1.585`9 $1,525,417 $3,8O,534
BENSON 3,815 3,925 0.9720 1.5853 $1,317,815 $2,031,352
BISBEE 8,055 6,860 1.1742 1.5859 $1,559,907 $2,904,795
BUCKEYE 3,345 3,175 1.2425 1.5859 $1,048,270 $2,0E5,629
•
E(ULD-EAD CITY . 19,040 13,830 1.3767 1.5859 $5,493,553 $11,5'54,272
[P, P VERDE 5,650 5,650 1 1.5859 $2,072,112 $3,28E,162
CAREFREE 1,555 1,744 0.8'316 1.5859 $594,948 $841,276
CAST; GRANDE 14,100 1.1746 1.5859 $3,743,397 $6,974,515
CAME CREEK 2,025 2,025 1 1.5859 $656,393 $1,040,974
CHANDLER 70,940 23,500 3.0187 1.5859 $7,245,951 $34,£39,218
CHI`.D VALLEY 4,100 2,400 1.7083 1.5859 $255,094 $691,112
CLPR-;DALE 1,890 1,200 1.5750 1.5859 $255,616 $633,476
CLIFTON 4,210 4,515 0.9324 1.5859 $656,956 $571,486
COLORADO CITY 2,235 1,730 1.2915 1.5659 36877,191 $1,407,941
COOLIDGE 7,240 240 6.775 1.0666 1.5859 $1,530,413 $2,593,664
COTTONWOOD 5,200 4,200 1.2381 1.5859 $1,105,601 $2,170,842
DOU3LPS 14,080 12,600 1. 1175 1.5859 $4,067,476 $7,208,301
DUNCAN 685 700 0.978E 1.5859 $177,389 $275,293
EP PR 4,350 2,450 1.7755 1.5859 $627,268 $1,766,250
EL mI RAGE 4,230 4,025 1.0503 1.5859 $774,680 $1,291, 138
ELCY 6,695 6,300 1.0944 1.5859 $1,419,813 $2,464,340
L43STAr 40,180 32,000 1.2556 1.5859 $16,068,474 $31,997,033
2"-p?ar-92
•
FISCAL YEAR 1937-33 EXPENDITURE :.`~I;S FOR ;`LUNICIPLITIES
FY 1987-88
POPULATION** POPULATION INFLATION FY 1979-80 EXPENDITURE
CITY 1986 1978 FACTOR FACTOR* BASE LIMIT LIMITATION
FLORENCE 6,465 3,175 2.0362 1.5859 $714,110 $2,306,034
FREDONIA 1,230 850 1.4471 1.5859 $329,695 $756,614
FEND2,085 C � 1 i:,�-. � Cry', ..'LG� -ti 433
FEND 1,575 3233 1.5353 $684,578 $1,437,433
GILBERT 15,225 4,250 3.5824 1.5859 $1,161,450 $6,598,492
GLENDALE 128,715 34,000 1.5323 1.5659 $21,45,628 $52,139,505
GLOBE 6,475 6,550 0.9885 1.5859 $2,436,186 $3,813,308
OOODYE R 4,945 2,500 1.97 ,0 1.5859 $883,878 $2,772,646
GUADALUPE 4,625 4,300 1.0753 1.5359 $549,792 $937,816
HAYDEN 1,100 1,200 0.'316? 1.5859 $408,838 $534,345
HOLBROOK 5,890 5,450 1.0807 1.5859 $2,585,121 $4,430,732
HUACHUCA CITY 2,075 1,690 1.2278 1.5959 $317,153 -$617,556
JEROME 480 395 1.2152 1.5859 $132,688 $255,712
KEARNY 2,715 2,665 1.0188 1.5859 $950,057 $1,534,964
K INGMMAN 11,045 8,745 1.2630 1.`859 $4,426,488 $8,866,271
LAKE HAVASU CITY 19,055 13,00 0 1.4608 1.5859 $4,211,119 $9,789,013
MAMMOTH 1,885 1,960 0.9617 1.5859 $425,048 $648,290
MARANA 2,170 1,425 1.5228 1.5859 $202,239 $483,411
MESA 249.335 130,006 1.9180 1.5859 $54,0'90,640 $164,527,240
2,570 2,615 0.782 8 1.5859 $878,262 $1,368,867
!`;O8 LES 19 035
11,740 1.6214 1.5859 $3,245,377 $8,344,988
CRO VALLEY 4,025 1,475 2.7288 1.5859 $272,317 $1,178,486
PAGE 6.695 11,7:75 1.5303 1.5859 $3,381,616 $8,206,777
FISCAL YEAR 1987--33 EXPENDITURE L i j:TS =JR MUNICIPALITIES
ICIPALITIES
FY 1987-88
POPULATION** POPULATION INFLATION FY 1979-80 EXPE"DITUE
CITY 1996 1978 FACTOR FACTOR* BASE LIMIT LIMITATION
PARADISE VALLEY 11,790 10,425 1.1309 1.5859 $2,363,966 $4,239,892
PARKER 2,550 2,485 1.0262 1.5859 $1,145,364 $1,82,945
PATAGONIA 1,140 925 1.2324 1.5859 $213,500 $417,289
PAYSON 7,145 4,305 1.6597 1.5859 $1,267,280 $3,335,627
PEORIA 31,020 10,500 2.9543 1.5859 $3,247,857 $15,216,865
PHOEN I X 903,960 717,000 1.2608 1..`,859 $230,176,760 $460,221,951 •
PIMA 1,825 1,465 1.2457 1.58 9 $275,000 $543,293
PI NETOP-LAKESIDE 2,500 2,635 0.9488 1.5859 $1,214,814 $1,827,869
PRESCOTT 21,890 19,250 1.1371 1.5859 $8,495,931 $15,321,518
PRESCOTT VALLEY 6,300 1,520 4.144 7 1.5859 $380,054 $2,498,147
SAFFORD 7,725 6,200 1.2460 1.5859 $5,484,597 $10,837,455
SAN LUIS 2,965 1,690 1.7544 1.5859 $724,909 $2,016,960
SCOTTSDALE 115,530 83,000 1.3919 1.5859 $30,472,056 $67,265,789
SHOW LOW 5,200 3,800 1.3684 1.5859 $1,443,667 $3,13 3,016
SIERRA VISTA 30,760 24,050 1.27x0 1.5859 $5,020.502 $10,133,433
SNOWFLAKE 3,700 2,000 1.23 33 1.5859 $741,469 $1,450,271
SOMERTON 4,510 3,540 1.2740 1.5859 $681,742 $1,377,429
SOUTH TUCSON 6.725 6.275 1.0717 1.5859 $1,879,168 $3,193,890
SPRI NGERVI S E 1,965 1,400 1.4036 1.5559 $673,299 $1,509,842
ST. J OHMS 3,685 4,100 0.8988 1.5859 $819,104 $1, 167,531
SUPERIOR 4,715 4,700 1.0032 1.5959 $682,763 $1,086,250
SURPRISE 5,195 3,550 1.46 4 1.5859 $474,998 $1,10 ,363
TAYLOR 2,015 1,740 1.1580 1.5859 $245,58 $450,887
24-Mar-92
•
r • .P
FISCAL YEAR :967-~8 EXPENDITURE LIMITS FOR srlt lICIPcLITIES
FY 1987-83
POPLIATI ON** POPL iLAT I&N INFLATION FY 1979-80 EXPENDITURE
CITY 1986 1378 FACTCR FACTOR* BASE LIMIT LIMITATION
TEMPE 137,000 102,000 1.343! 1.5859 $29,579,379 $63,006,484
ThATCHER 3,450 3,170 1.08E3 1.5859 $860,674 $1,485,506
T GLLESUN 4,605 4,190 1.0990 1.5859 $366,494 $t 684 576
TCOBS 1O 1,770 1,600 1.1063 1.5859 $508,007 $691,248
TUCSON ,600 1,311,4 0 1.26'1 0 1.5859 $116.009,002 $231,996,284
WELLTON 975 900 1.0833 1.5853 $278,477 3478.440
W I CKENAURS 4, 145 3,300 1.2561 1.5859 $1,805,966 $3,597,460
WILLCOX 3,825 - 2,995 1.2814 1.5859 $10.497,909 $21,333,677
WILLIAMS 2,360 ' t,100 1.1838 1.5859 $1,854,501 $2,235,834
W INKEL!AN 955 1,010 0.9455 1.5859 $183,579 $275,284
WINSLOW 8,635 7,725 1.1178 1.5859 $4,995,579 $8,855,753
YOUNSTOWN 2,290 2,100 1.0905 1.5859 $559,874 $968,238
YUMA 48,17; 34,500 1.3962 1.5859 $15,663,245 $34,682,875
TOTAL 2,546,194 1,858,574 1.3700 $639,499,572 $1,390,428,202
* INFLATION FACTOR = (1986 GNP DEFLATOR)/(1978 GNP DEFLATOR) = 114.5/72.2
1* FIGURES AS OF JULY 1 (SOURCE: DEPT. OF ECONONI C SECURITY)
Economic Estimates Commission
BETSF1 BA LESS CAPITOL, BUILDING EVAN NILC11.A 1
(Fi,iR.,A1 TON cm Fk
1700 W. ASHING \Uk
ROBERT J. EGGERT, SR.
MEMBf.R PHOENIX, ARIZONA 85007
ELLIOTT D. POLLACK
M F:',1 B E_k
January 23, 1987
City/Town Managers and Finance Directors
State of Arizona
Re: Preliminary 1987-88 Expenditure Limits
The preliminary 1987-88 expenditure limits for all cities and towns are being
supplied in accordance with Article IX, Section 20, Constitution of Arizona
and A.R.S. 41-563.
The 1979-80 base limits have been adjusted for changes in the population and
the cost of living between 1978 and 1986. The formula is shown below.
preliminary GNP
1986 implicit price 1987-88
population X deflator 1986 X 1979-80 = preliminary
1978 GNP implicit base limit expenditure
population price deflator limit
1978
Please call 255-3884 if you have questions.
Sincerely,
/ -
411( /,
BETSEY BAYI SS, A. 'ng Chairman
Economic timat:: Commission
BB:KS:kks
. .
Economic Estimates Commission
FISCCL YEAR 1987-88 PRELIMINARY EXPENDITURE LIMITS FOR !`MUNICIPALITIES
PREL IM I NARY
FY 1987-88
PDP ULATION** POPuLATION INFLATION FY 1979-80 EXPENDITURE
CITY 198E 1978 FPCIOR FACTOR* BASE LIMIT LIMITATION
APACHE JUNCTION 14,965 9,500 1.5753 1.5873 $1,581,484 $3,954,367
AV :DC-E 10,840 6,900 1.5710 1.5873 $1,525,417 $3,803,889
BENSON 3,815 3,925 0.9720 1.5873 $1,317,815 $2,033,145
PI SBE 8.055 6,850 1.1742 1.5873 $1,559,907 $2,907,362
BUCKEYE 3,945 3, 175 1.2425 1.5873 $1,048,270 $2,067,452
BULLfAD CITY 19,040 13,830 1.3767 1.5873 $5,493,553 $12,004,860
CAMP VERDE 5,650 5,650 1 1.5873 $2,072,112 $3,289,063
CAREFREE 1,555 I,744 0.8916 1.5873 $594,948 $842,019
CASA 6R CW DE 1E,565 14,100 1.1748 1.5973 $3,743,397 $6,980,672
CP.E C REE; 2,025 2,025 1 1.5873 $656,393 $1,041,893
CHANDLER 70,940 23,500 3.0187 1.5873 $7,245,951 $34,719,841
CHINO O VALLEY 4,100 2,400 1.7083 1.5873 $255,094 $691,722
CLARKDCLE 1,890 1,200 1.5750 1.5873 $255,616 $639,039
CLIFTON 4,210 4,515 0.9324 1.5873 $656,956 $972,343
COLORPIC CITY 2,235 1,7 "► 1.2 19 1.`873 $687,191 $114091184
COOL ILCE 7,240 6,775 1.0686 1.5873 $1,530,413 $2,59S,954
5,200 4,200 1.2381 1.5873 $1,1(5,C�s 1 $2,172,759
DOUG`AS 14,080 12,600 1.1175 1.5873 $4,067,476 $7,214,664
DUNCAN 685 700 0.9786 1.5873 $177,389 $275,536
EAGAR 4.350 2,450 1.7755 1.5873 $627,268 $1,767,809
EL MI;:‘;:a 4,230 4,025 1.0509 1.5873 $774,680 $1,292,278
EL OY 6,69i 6,300 1.0944 1.5873 $1,419,813 $2,466,516
F:..AGSTA 40,180 32,r X00 1.2556 1.5373 $16,068,474 $32,025,329
r?E2AL 1EhR 1967-88 rRELIMINc RY EXPENOITURE L!MI'S FOR MUN1:IPALITIES
PREL IM'NARY
Y
FY 1987-88
P0PLUTIUN*i- POPULATION INFLATION FY 1979-80 EXPENDI iURE
rT'Y 1986 19Th FACTOR FACTOR* BASE LIMIT LIMITATION
FLORENCE 6,465 3,175 2.0362 1.5373 $714,110 $2,308,O70
FREDONIA 1,230 350 1.4471 1.5873 1329,695 $757,282
GILA BEND 2,085 1,575 1.3238 1.5873 $684,673 $1,438,702
37.L 6ERT 15,225 4.250 3.5824 1.5873 $1,161,450 $6,604,317
GLE DAL: 128,715 84,O00 1.5323 1.5873 $21,455,628 $52,185,533
GLOBE 6,235 6,550 0.9519 1.5873 $2,436,186 $3,680,990
630L-(EAR 4,945 2,500 1.9780 1.5873 $883,878 $2,775,094
G OAS E• 4,6254,300 1.0756 1.5873 $549,792 3938,644
F YOE,r 1.140 1,200 0.9500 1,5873 3408,838 $616,501
`0LBRU0t 5,899 5,450 1.0807 1.5873 $2.585,121 $4,434,643
HUAC.H' A CITY 2,075 1,690 1.2278 1.5873 $317,153 $618,101
.E R':.' 480 395 1.2152 1.5873 $132,688 $255,938
KE.c.RN_I 2,715 2,665 1.0188 1.5873 $950,057 $1,536,319
K:ti2TNIAN 11,045 6,745 1.2630 1.587; $4i 426,488 $8,874.098
LAKE :- 1ASU CITY 19,055 13,000 1.4658 1.58;3 14,211,119 $9,797,655
MAMMOTH 1,885 1,960 0.9617 1.5873 $425,048 3648.862
MARANa ?,17 3 i,425 1.5228 i.5875 $202,239 .3488,242
IDSA :7'49,31: 13C.,000 1.9`78 '.37: $54,r_ry:),640 $164,659,273
M I f,MI
2,515 2,615 0.9618 1.5871 $373,262 *1.,340,755
NOGALES 19,035 111,740 1.62214 1.5873 $3,245,377 $8,352,355
ORO VALLEY 4,025 1,475 2.7288 1.58 73 $272,317 31,179,526.
PAGE 6,695 4,375 1.5303 . 1.5873 $3,381,616 $8,214,021
C.:`.:.-0rd7
.. , •
FISCAL YEAR 13E7-3a PRELIMINARY EXPENDITURE LIMITS FOR MUNICIPALITIES
PRELIMINARY
FY 1987-88
POPULATI ON** POPULATION INFLATI ON FY 1979-80 EXPENDITURE
CITY 1986 . 1970 FACTOR FACTOR* BASE LIMIT LIMITATION
PARADISE VPLLEY 11,790 10.425 1.1309 1.5373 $2,363,966 $4,243,635
;:' ER 2,550 2,485 1.0262 1.5273 *1, 45,364 $1,865,591
P;ITASOP :1 1,140 925 1.2324 1.5873 $213,500 $417,657
PAYSON 7,480 A,305 1.7375 1.5873 $1,267,280 $3,495,103
PEORI i- 31,020 :0,500 2.9543 1.5873 $3,247,357 $15,230,298
PriOEN I A 903,960 7i7,000 1.2608 1.5873 $230,176,760 $460,628,226
PIM 1,825 1,465 1.2457 1.5873 $275,000 . $543,772
PINETOP—LAKESI DE 2,500 2,635 0.9488 1.5873 $1,214,814 $1,829,482
PRESCDTT 21,290 ;9,250 1.1371 1.5873 $8,495,931 $15,335,044
PRESCOTT VALLEe 8,300 1,520 4.1447 1.5873 $380 054
1 $2,500,353
SAFFORD 7,725 6,200 1.2460 1.f3973 $5,484,597 $10,847,022
SAN LUIS 2,965 1,690 1.7544 1.5873 $724,909 $2,018,741
SCOT7SDALE 115,530 83,000 1.3919 1.5873 $30,472,056 $67,325,169
SH 04 t 3W 5,200 3,800 1.3684 1.5873 $1,443,667 $3,135,781
SHRRA VISTA 30,520 24,050 1.2690 1.5873 $5,020,502 $10,112,898
Sr ,FLAKE 3,700 :,000 1.2333. 1.5873 $741,469 $1,451,552
SOMERTON 4,50k) 340 1.2712 1.5873 $681,742 $1,375,538
SCOT--i "TUCSON 6,725 E..275 1.0717 1.5873 $1,879,168 $3,196,710
SERI NGERVIIIE 1,965 1,400 1.4036 1.5373 $678,299 $1,511,175
ST. jCii-itiS 3,695 4,100 0.8988 1.5873 3819,104 $1,168,562
SjPER:OR 4715 4,700 1.0032 1.5F,73; - $682,763 $1,087,208
SURPRISE 5,195 3.530 1.4634 1.5873 $474,938 $1,103,337
TPYLOR 2.015 1.740 1.1580 1.5873 $245,503
$451,285
L:• . ..r,-:t7
•
FISCAL f'EP 1...197-39 PRET IN..'k; EXPENDITURE LIMITS 7-JR YUy'r
IrOLlTIE9
PRELIMINARY
FY 1987-83
PO PLU T I ON** POPULATION INFLATION FY 1979-80 EXPENDITURE
CITY 19& 1971 FACTOR FACTOR* BASE LIMIT LIMITATION
TEMPE 3431 579 379
137,c�C��.-� 102,r:�,_a :. 1..�8�� ��., , , $63,062,1
ThATCHER 3.450 3,170 1.0883 1.5873 $360,674 $1,486,817
TOLLESON 4,605 4,190 1.0990 1.53%3 3968,494 $1,686,063
a GMP T ON 1,770 1,600 1.1063 1.5873 $508,007 $892,035
TUCSON 335,970 311,400 1.2395 1.5873 $116,009,002 $228,236,789
WELLTON Ut 975 900 1.0833 1.5873 $278,477 $478,862
W 16r,.0 E .- 4,.45 3,300 1.2561 1.5873 3 $1,805,966 $3,600,636
.iILLCOX 3,825 2,985 1.2814 - 1.5873 $10,497,909 $21,352,510
WILLIAMS 2,3E0 2,100 1.1238 1.5873 $1,254,501 $2,237,803
W ONKEL MPN 985 1,010 0.9752 1.587 3 $183,579 $284,182
WINSLOW 8,635 7,725 1.1178 1.5873 $4,935,579 $8,863,570
Y0. 3T a': 2,290 2,100 1.0905 1.5873 $559,874 $969,033
YL`►A 48,1748,170 34,500 1.3962 1.5873 $15,663,245 $34,713,492
TOTAL 2,539,330 1,858,574 1.3663 $639,499,592 $1,387,611,365
* _ALA: CN FACTOR = (1586 GNP DErLP T OR:I(1978 GNP DEFLATOR) = 114.6/72.2
** FIG, .5 A6 OF JULY 1 (SOURCE: DEPT. OF ECE 'OMIC SECURITY)
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TITLE: CITY CLERK
BASIC FUNCTION:
Under the direction of the City Manager and City Council; act as secretary
for the CityCouncil; recorder and custodian of public records and municipal
ordinances and liaison between City government and the public.
REPRESENTATIVE DUTIES:
1. Act as Secretary to Mayor and City Council.
2. Act as liaison between City government and the public.
3. Schedule and post all Council and committee meetings.
4. Collect all data necessary for preparation of Council meeting agendas
from various City departments and public and prepare all Council meeting
agendas.
5. Record, transcribe, print, distribute and maintain file of minutes of all
Council meetings.
6. Maintain file of minutes of all committee meetings.
7. Develop, post, publish, record and file City ordinances, resolutions
and proclamations.
8. Maintain official records and documents of the City and other appropriate
(_ records, reports and files in a manner convenient for Public inspection.
9. Initiate and administer City-wide records management program.
10. Act as records manager including storage, retention and disposal as well
as microfilm management, retrieval and reproduction of all City records.
11. Remain abreast of modern techniques and equipment in the field of records
management.
12. Process, record, file and publish annual City budget.
13. Maintain custody of the City Seal.
14. Maintain municipal code by preparing, printing and distributing amendments,
additions and deletions as adopted by the City Council.
15. Issue and collect fees for business registrations, peddlers' and vendors'
permits.
16. Issue permits governing fireworks displays, public gatherings, parades and
use of public places.
17. Process applications for State Bingo licenses.
18. Post notices, submit written notice to applicants and arrange public
hearings for State liquor license applications; shit hearing results
to State Liquor Board.
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PAGE TWO - CITY CLERK
19. Issue and collect fees for City liquor license applications.
20. Acquire and discharge the duties of Notary Public.
21. Act as Voter Registrar; assist public with questions concerning the
voting process.
22. Act as Election Administration Officer preparing election materials
and information, receiving petitions and candidates' statements, train
election officers, set up polling places, conduct elections and issue
final results.
23. Perform other related duties as assigned.
EDUCATION AND EXPERIENCE REQUI S:
Any combination equivalent to high school supplemented by courses in
shorthand, typing, office skills and business administration; five years of
secretarial experience including 2 years as a secretary for a city government
administrator. An Associate of Arts Degree in Public Administration or related
field or satisfactory completion of an International Institute of Municipal Clerks
Institute.
SKIT 1T S, KNOWLEDGE AND ABILITIES REQUIRE NTS:
Ability to take dictation at 100 words per minute; ability to type at 95
words per minute; ability to interpret laws and ordinances; ability to demonstrate
effective oral and written communication skills; ability to work well with others;
ability to organize and plan work; ability to speak effectively in public; ability
to work irregular hours; willingness to obtain certification as Municipal Clerk,
Notary Public and Voter Registrar.
WORKING CONDITIONS:
Typical office environment; subject to noise and interruptions.
APPROVED: ,
tY Manager
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REFUSE COLLECTOR
DISTINGUISHING FEATURES OF WORK
This is routine, unskilled, manual work in the collection of garbage,
rubbish, and related waste materials.
Employees of this class perform work of a manual nature not requiring any
• previous experience nor a high degree of dexterity. Work is performed
under the immediate direction of a supervisor, but work of a routine or
repetitive nature after once learned is performed under general supervision.
EXAMPLES OF WORK PERFORMED (Any one position may not include all of the duties
listed, nor do the listed examples include all tasks which may be found in
positions of this class.)
Collects and dumps garbage, rubbish and related waste materials into refuse
truck.
Goes to residences and picks up containers and delivers them to refuse truck,
then returns containers.
Answers questions of householders and public about refuse containers, collection
service and regulations, and kinds of refuse collected.
Refers complaints to supervisors.
Makes reports on unsatisfactory refuse containers.
Services and washes trucks.
Performs related work as required.
REQUIRED KNOWLEDGES, SKILLS AND ABILITIES
Ability to understand and follow written and oral instructions.
Ability to maintain friendly relations with the public.
Ability to work effectively with others.
Ability to maintain equipment used in a clean condition.
Physical strength and endurance.
DESIRABLE EXPERIENCE AND TRAINING
Some experience in general laboring work desirable, completion of the
eighth school grade.
-50-
MEMORANDUM
TO: Kathi Cuvelier, Town Clerk
Linda Frew, Deputy Clerk
Werner S. Wolff, Chief of Police
Warren M. Hook, Town Engineer
Steve Hagedorn, Zoning Administrator
Joan Harphant, Court Clerk
FROM: Jon L. Devner, Town Manager
DATE: February 2, 1987
SUBJECT: Budget Forms For Fiscal Year 1987-88 Budget
At the request of Mayor Engle, I have started preparing for our FY 87-88
budget. This year I have proposed to him that we do this in several steps
as follows:
1. The various departments will fill out and return a set of standard
budget forms. In this way we will all be making our requests in the
same manner and this should make the review process smoother. The
attached forms should be completed and returned to me by Tuesday,
March 3rd.
2. I will set up a schedule and review each of your requests with each
one of you, and make any changes I believe necessary.
3. I will set up a second set of meetings with the Town Council. These
will take the form of study sessions and will give each one of you a
chance to talk to the Council about your department and its needs.
The Council will then make any changes it may deem necessary.
4. We will publish and adopt the budget in accordance with state law.
Please come to staff meeting tomorrow prepared to discuss the budget forms.
/7)
i • G '►��
Jo . . Devner
Town Manager
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Attachments
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