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,.'ft',.::•,t...•:r •f,...., . •..1;.v.1t.ear•. ...r•I,....• . 0• ... 1 •.i..... t ,.a... a ••....• a..... . • . .... _. 0 \-LEY q ,k .,/ r. �'''1 VN.,' -'s �,, ADMINISTRATIVE OFFICES 1 ► FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD-SUITE 100 t ► ORO VALLEY,ARIZONA 85737 FAX(602)297-0428 PHONE(602)297-2591 # 1 A A 1 A NDED (314 March 12 , 1991 Mr. Dan Porter Office of the Auditor General 2700 North Central Suite 700 Phoenix, AZ 85004 Dear Mr. Porter: Enclosed is Schedule A from fiscal year 89/90 and Oro Valley Resolution No. (R) 89-31 approving the Final Budget for fiscal year 89/90 as requested. Schedule A reflects the reduction in the Highway Fund from $699, 992 as shown in the tentative budget to $602 , 553 as adopted in the Final Budget. Sincerely, Kathryn E. Cuvelier, CMC Town Clerk enclosures cc: Alfretta Danielewicz, Finance Director RESOLUTION NO. (R) 89- 31 TOWN OF ORO VALLEY, ARIZONA RESOLUTION FOR THE ADOPTION OF THE BUDGET FISCAL YEAR 1989/90 WHEREAS, in accordance with the provisions of Title 42, Sections 301, 302, 3 03 and 304, A.R.S. , the Town Council did, on the 28th day of June, 1989, make an estimate of the different amounts required to meet the public expenditures 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 of the Town of Oro Valley, Arizona, and WHEREAS, in accordance with said sections of said title, and following due public notice, the Council met on August 9, 1989, 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 August 9, 1989, at the office of the Council for the purpose of hearing taxpayers and making tax levies as set forth in said estimates, and WHEREAS, it appears that the sums to be raised by 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 revenues 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, Arizona for the fiscal year 1989/90. PASSED AND APPROVED by the Town Council of the Town of Oro Valley, this 9th day of August, 1989. 14</ //t S. Engle, Mayor ATTEST: Kathryn Cuvelier, Town Clerk * -' LCD CO v al cn -A w N -, ..� "M)1---1 ..---I -'•3 C) z rn --1 r m c-) --H r- o Cl) O ,1 -� � n � -I x 0 0D 3 1D., CD 0 C 0 CD C -n-0 -r1 c+7.-n N r}-n-0 m c+3-rt N c7-m CD 3 z n 3' Q.) c r 'S (D C. CD CD Cb no O N (D C -'-C C]J (D 0 N c-+c () CD p s CD --'C- c x 3 3 3 r+-S •• -•s 3 c+0 -'c+-5 •• 3 -S (DCD A N'C5 Cl Cl.C1 -'• - 0 W Cl -'. (/)Cl.CL CL CL 0 (< N r- c+(D N 0) N m-5 -"1 C) -S N ---'N CO-S -r1 C7 (D N r. . C (D r- 3 cT 3 CD c (D (D (D c (D -S `'(--r• Cv Cv -n C7. -' r+3 c-N Cl) 73 CTC , m (D\ -S C) -n c CL CD CD CD C J• (D "5 c+(D Cr J. J. CD c c-F C 3 0" -s 3 -)co 0 3 Z co C) < 3 W r+' c Z C1-' -i -0 N'CD 3 -n (--.• (n c+(D 3 CD CD Cl. o CL p N CD 'S J (D (1 C C CD , 3 cu 3 Cl) N N CCD J 3 n Z c: c+ -r1 C N rD c+ CD CT 0 (0 Vim) -.. CT 0� C CD 3 0 'Q f CL X c-h 3 C) r+3 C1. 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(R) 89-31 TOWN OF ORO VALLEY, ARIZONA RESOLUTION FOR THE ADOPTION OF THE BUDGET FISCAL YEAR 1989/90 WHEREAS, in accordance with the provisions of Title 42, Sections 301, 302, 303 and 304, A.R.S. , the Town Council did, on the 28th day of June, 1989, make an estimate of the different amounts required to meet the public expenditures 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 of the Town of Oro Valley, Arizona, and WHEREAS, in accordance with said sections of said title, and following due public notice, the Council met on August 9, 1989, 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 August 9, 1989, at the office of the Council for the purpose of hearing taxpayers and making tax levies as set forth in said estimates, and WHEREAS, it appears that the sums to be raised by 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 revenues 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, Arizona for the fiscal year 1989/90. PASSED AND APPROVED by the Town Council of the Town of Oro Valley, this 9th day of August, 1989. . S. Engle, Mayor ATTEST: Z,LL-44-1 4 4/ Kathryn' Cuvelier, Town Clerk ill * M -..r •--+ tD 03 V C1 (.71 CO --, El -_4,0-• -4 N•n w CD--1 0 X 0 (D O Cu 0 rD C Z7 C C �'f_4 n ,> -4 O Ti" 'V -41 r+7:1 N c+,1 0 T1 r+ao'l1 N CT-r1 CD O 2 ? CL C r -3O c O c CL (D O N O c -+•c CL CDo[ N C n'� O 0 J ='CD C1 P C x O O O -4`t "I •• .3 ' r O -41 r+ 7 •• CD CD > N"a n C3,0. -D 0.a Cl. to 0.CL Cu C CD N r r+CDO N CT Cu N O CD C (D �.N N (CD CCD - N • J• J c+ CL a a. --, r+3 r+N to '3 3 c+N < -Ti CD < "I C7 -i1 CO+ O CD CD C -'• CD -1 rP CD C -+, -+• (D C \ • r+ c O CT -s = -1 to �7� 0 O 1� n < O CO r+ C Z C1 J -1 10 r+fD •l La cn ?O or p N CD "I '. c+ C CD CD c-+ OCL (D ' Cl rt O n z r+ -n C Cu O N N (D --,, O. r+ < CD -. C CD N (D r+ (D CTO N N J. CT 0 O O o ctO C-+O VI O CD CD r+N O •\\\, \\\ O. Cn Ca N m H rn CTO ...• . . X \\ \ \ W --'17 CO a (D 0 c+ \\\, t-+ \\\ tp r*1 C 0 CD rt. 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J. ry . ` a-A .p ...a i°° 0. \\\ 0 - \\\ . to�C CD Co \\\ 0 0 \\\ t-, ON I-' co z C) --I -S L.) \\\, 0 W \\\ 0 0 N VD 0 rn ? •A \\\, \\\ W N J (D 0 \\\ O V, \\\ OCtn -+t O 'Z �.\\ 0 W \\\ LTt t.Tt 1/40 (D t-. \\\ 0 F-. \\\ W LT1 W 77 ? \\\ \\\ F-+ W - O O (D \\\„ \\\ CA (D v OFFICIAL BUDGET FORMS Final CITY/TOWN OF Oro Valley FISCAL YEAR 1989-90 DEVELOPED BY STATE OF ARIZONA OFFICE OF THE AUDITOR GENERAL Rev. 4/89 City/Town of Oro Valley TABLE OF CONTENTS Fiscal Year 1989-90 Resolution for the Adoption of the Budget Schedule A Summary Schedule of Estimated Revenues and Expenditures Schedule B Summary of Tax Levy and Tax Rate Information Schedule C Summary by Fund of Revenues Other Than Property Taxes Schedule D Summary by Fund of Other Financing Sources and Interfund Transfers Schedule E Summary by Department of Expenditures Within Each Fund 4:$ (:1 City/Town of Oro Valley SUMMARY OF TAX LEVY AND TAX RATE INFORMATION Fiscal Year 1989-90 ESTIMATED 1988-89 1989-90 FISCAL YEAR FISCAL YEAR 1 . Maximum Allowable Primary Property Tax Levy (A.R.S. §42-301 .A) $ 2. Amount Received from Primary Property Taxation in the 1988-89 Fiscal Year in Excess of the Sum of that Year' s Maximum Allowable Primary Property Tax Levy (A.R.S. §42-302.C. 14) plus Amount of Escaped Taxes Collected (A.R.S. §42-236) . $ 3. Property Tax Levy Amounts A. Primary Property Taxes $ $ B. Secondary Property Taxes C. Total Property Tax Levy Amounts $ $ 4. Property Taxes Collected * A. Primary Property Taxes 1 . 1988-89 Levy $ 2. Prior Years ' Levies 3. Total Primary Property Taxes $ B. Secondary Property Taxes 1 . 1988-89 Levy $ 2. Prior Years ' Levies 3. Total Secondary Property Taxes $ C. Total Property Taxes Collected $ -0- * Includes actual property taxes collected as of the date the proposed budget was prepared plus the property taxes expected to be collected for the remainder of the fiscal year. SCHEDULE B ( 1 of 2) City/Town of pro Valley SUMMARY OF TAX LEVY AND TAX RATE INFORMATION Fiscal Year 1989-90 ESTIMATED 1988-89 1989-90 FISCAL YEAR FISCAL YEAR 5. Property Tax Rates A. City/Town Tax Rate la Primary Property Tax Rate $ $ 2. Secondary Property Tax Rate Total City/Town Tax Rate $ -0- $ -0- B. Special Assessment District Tax Rates Secondary Property Tax Rates - As of the date the proposed budget was prepared, the city/town was operating special assessment districts for which secondary property taxes are levied. For information pertaining to these special assessment districts and their tax rates , please contact the city/town. SCHEDULE B (2 of 2) City/Town of Oro Valley SUMMARY BY FUND OF REVENUES OTHER THAN PROPERTY TAXES Fiscal Year 1989-90 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES REVENUES 1988-89 1988-89* 1989-90 GENERAL FUND Local taxes City Sales $ 969,164. $ 1.085,514. $ 1.100.000. Renters Tax 54.600. 46.885. 55.000. Licenses and permits Bldg Permits 400,000. 400,417. 340,000. Bus. Licenses 8,500. 9,416. 8,500. Cable TV 6,000. 3,330. 10,000. Intergovernmental revenues State Sales 189,245. 190,321. 314,400. Urban Sales 183,518. 182,781. 309,160. Auto Lieu (County) 55,000. 60,921. 60,000. MANTIS (Federal) -0- 35,502. 37,500. • Charges for services Zoning Applications 165,000, 126,584. 150,000. Dispatching Svc (Marana) -0- -0- 54,500. Fines and forfeits 350,000. 355,175. 400,000. Seizure Funds -0- -0- 100,000. Police Grant Funds -0- -0- 41,500. ALEOAC 2,500. 1,242. 2,500. Interest on investments 118,000_ 115,102_ 100,000_ In—lieu property taxes Voluntary contributions Miscellaneous revenues 55,000. 27,907. 35,000. ADOT (r-o-w landscaping) -0- -0- 30.000. Total General Fund $ 2,556,527. $ 2,661,297. $ 3,148,060. SPECIAL REVENUE FUNDS Highway Users Revenue Fund $ 233,567. $ 211,704. $ 424,440. Total Highway Users Revenue Fund $ 233,567. $ 211,704. $ 424,440. * Includes actual revenues received as of the date the proposed budget was prepared plus the estimated revenues expected to be received for the remainder of the fiscal year. SCHEDULE C (1 of 2) City/Town of Oro Valley SUMMARY BY FUND OF REVENUES OTHER THAN PROPERTY TAXES Fiscal Year 1989-90 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES REVENUES 1988-89 1988-89* 1989-90 Local Transportation Assistance Fund $ 48,067 $ 48,564 $ 44,479 Total Local Transportation Assistance Fund $ 48,067 $ 48,564 $ 44,479 Interest 1,000 2,148 2,000 Miscellaneous $ 3,273 $ 5 $ -0- Permits 10,000 490 1,000 Total Special Revenue Funds $ 295,907 $ 262,911 $ 471,919 DEBT SERVICE FUNDS $ $ 116,950 $ Total Debt Service Funds $ —0— $ 116,950 $ 1,103,531 CAPITAL PROJECTS FUNDS Possible T.H. Financing $ -0- $ -0- $ 1,250,000 Total Capital Projects Funds $ —0— $ —0— $ 1,250,000 ENTERPRISE FUNDS $ $ $ Total Enterprise Funds $ $ $ EXPENDABLE TRUST FUNDS $ $ $ Total Expendable Trust Funds $ $ $ NONEXPENDABLE TRUST FUNDS $ $ $ Total Nonexpendable Trust Funds $ $ $ TOTAL ALL FUNDS $ 2,852,434 $ 3,041,158 $ 5,973,510 * Includes actual revenues received as of the date the proposed budget was prepared plus the estimated revenues expected to be received for the remainder of the fiscal year. SCHEDULE C (2 of 2) City/Town of Oro Valley SUMMARY BY FUND OF OTHER FINANCING SOURCES AND INTERFUND TRANSFERS Fiscal Year 1989-90 PROCEEDS FROM OTHER INTERFUND FINANCING TRANSFERS SOURCES 1989-90 FUND 1989-90 IN (OUT) GENERAL FUND $ $ $ SPECIAL REVENUE FUNDS $ $ $ Total Special Revenue Funds $ $ $ DEBT SERVICE FUNDS $ $ $ Total Debt Service Funds $ $ $ CAPITAL PROJECTS FUNDS Possible T.H. Financing $ 1,250,000 $ $ Total Capital Projects Funds $ $ $ ENTERPRISE FUNDS $ $ $ Total Enterprise Funds $ $ $ EXPENDABLE TRUST FUNDS $ $ Total Expendable Trust Funds $ $ NONEXPENDABLE TRUST FUNDS $ $ Total Nonexpendable Trust Funds $ $ TOTAL ALL FUNDS $ 1,250,000 $ $ SCHEDULE D City/Town of Oro Valley SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND Fiscal Year 1989-90 ADOPTED EXPENDITURE BUDGETED ADJUSTMENTS ACTUAL BUDGETED FUND/ EXPENDITURES APPROVED EXPENDITURES EXPENDITURES DEPARTMENT 1988-89 1988-89 1988-89* 1989-90 GENERAL FUND $ $ $ $ Building Codes 167,425 139,069 181,277 Court 264,188 16,000 276,324 417,524 General Administration 98,836 15,000 111,059 174,851 Mayor & Council 13,700 25,000 24,422 23,700 Planning & Zoning 156,080 131,505 229,383 Police 1,319,950 1,183,466 1,486,096 Town Attorney 93,348 10,000 102,059 168,933 Town Clerk 187,368 55,000 241,542 264,278 Town Manager 92,191 54,480 96,053 Contingency 1,497,082 121,000 1,085,836 Total General Fund $ 3,890,168 $ 121,000 $ 2,384,926 $ 4,127,931 SPECIAL REVENUE FUNDS Highway Users Revenue Fund $ 233,567 $ $ 211,704 $ 233,579 Total Highway Users Revenue Fund $ 233,567 $ -0- $ 211,704 $ 233,579 Local Transportation Assistance Fund $ 48,067 $ $ 48,564 $ 46,094 Total Local Transportation Assistance Fund $ 48,067 $ -0- $ 48,564 $ 46,094 * Includes actual expenditures as of the date the proposed budget was prepared plus expenditures expected to be made for the remainder of the fiscal year. SCHEDULE E 0 of 2) City/Town of Oro Valley SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND Fiscal Year 1989-90 ADOPTED EXPENDITURE BUDGETED ADJUSTMENTS ACTUAL BUDGETED FUND/ EXPENDITURES APPROVED EXPENDITURES EXPENDITURES DEPARTMENT 1988-89 1988-89 1988-89* 1989-90 $ $ $ $ Total Special Revenue Funds $ 520,753 $ -0- $ 259,541 $ 602,553 DEBT SERVICE FUNDS $ $ $ $ Total Debt Service Funds $ $ $ $ 1,103,531 CAPITAL PROJECT FUNDS $ 100,000 $ $ 8,401 $ 2,000,000 Total Capital Projects Funds $ 100,000 $ $ 8,401 $ 2,000,000 ENTERPRISE FUNDS $ $ $ $ Total Enterprise Funds $ $ $ $ EXPENDABLE TRUST FUNDS $ $ $ $ Total Expendable Trust Funds $ $ $ $ NONEXPENDABLE TRUST FUNDS $ $ $ $ Total Nonexpendable Trust Funds $ $ $ $ TOTAL ALL FUNDS $ 4,510,921 $ 121,000 $ 2,652,868 $ 7,834,015 * Includes actual expenditures as of the date the proposed budget was prepared plus expenditures expected to be made for the remainder of the fiscal year. SCHEDULE E (2 of 2) OFFICIAL BUDGET FORMS Tentative CITY/TOWN OF Oro Valley FISCAL YEAR 1989-90 DEVELOPED BY STATE OF ARIZONA OFFICE OF THE AUDITOR GENERAL Rev. 4/89 City/Town of Oro Valley TABLE OF CONTENTS Fiscal Year 1989-90 Resolution for the Adoption of the Budget Schedule A Summary Schedule of Estimated Revenues and Expenditures Schedule B Summary of Tax Levy and Tax Rate Information Schedule C Summary by Fund of Revenues Other Than Property Taxes Schedule D Summary by Fund of Other Financing Sources and Interfund Transfers Schedule E Summary by Department of Expenditures Within Each Fund RESOLUTION NO. (R) 89-31 TOWN OF ORO VALLEY, ARIZONA RESOLUTION FOR THE ADOPTION OF THE BUDGET FISCAL YEAR 1989/90 WHEREAS, in accordance with the provisions of Title 42, Sections 301, 302, 3 03 and 304, A.R.S. , the Town Council did, on the 28th day of June, 1989, make an estimate of the different amounts required to meet the public expenditures 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 of the Town of Oro Valley, Arizona, and WHEREAS, in accordance with said sections of said title, and following due public notice, the Council met on August 9, 1989, 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 August 9, 1989, at the office of the Council for the purpose of hearing taxpayers and making tax levies as set forth in said estimates, and WHEREAS, it appears that the sums to be raised by 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 revenues 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, Arizona for the fiscal year 1989/90. PASSED AND APPROVED by the Town Council of the Town of Oro Valley, this 9th day of August, 1989. 41/t . S. Engle, Mayor ATTEST: a4A-1.-ce / Kathryn' Cuvelier, Town Clerk * --' --I lO CO V CT 01 4 CO r) --. Pi -h►-+ —I -,.= o z m --i r rn c-) -1 r CD V) o N n --1 0 X 0 rD = a 0 rD CD v rD C 1__I r) --' ) -I= -ci"O -n rf 70-r1 N ct' -n-o -11 rt.D m N rCr-Ti rD = Z 3' a c r• -S rD c (D C a rD O N rD C --+•c a CD O N c-f C (-) rD C7 i rD -' O.. C X = = = ---'c-' Z •• -s = c'+ = --'-'c-f ..-1 •• : J. '5 rD rD Ss (/)-0 Ca.C2,_Cl. -+• Z7 Cl a Ca. '.,• V)Q.a Cu C].n '•C N r et. rD N a v) rn -S m© -1 In --a N p-1 -r1 CD rD v) -, C rD r- = Cr : C rD rD rD c rD -S rD,< -1 Cl '11 C a CD rD rD C -, rD 1 c-s- rD c -a. J. C� c \ • rt c = o- 'T = -5 cr 0 ) -S r) < = co c-f c Z C1--' —I t? c'+' rD = 'n c-+• (n rt rD = rD rD CZ. O a, CD N rD S C J. a C rD D Di r = Cu = N U) rD --'-- Cl c-1- < rD -'•- C rD N rD c f rD Cr O N U) ---. 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CD C cv O U1 \\\ O I--' \\\ W LO N W 73 .A \\\ \\\ I-' I'' P1 O 0rD \\\ \\\ (/3 rD .. City/Town of Oro Valley SUMMARY OF TAX LEVY AND TAX RATE INFORMATION Fiscal Year 1989-90 ESTIMATED 1988-89 1989-90 FISCAL YEAR FISCAL YEAR 1 . Maximum Allowable Primary Property Tax Levy (A.R.S. §42-301 .A) $ 2. Amount Received from Primary Property Taxation in the 1988-89 Fiscal Year in Excess of the Sum of that Year' s Maximum Allowable Primary Property Tax levy (A.R.S. §42-302.C. 14) plus Amount of Escaped Taxes Collected (A.R.S. §42-236) . $ 3. Property Tax Levy Amounts A. Primary Property Taxes $ $ B. Secondary Property Taxes C. Total Property Tax Levy Amounts $ $ 4. Property Taxes Collected * A. Primary Property Taxes 1 . 1988-89 Levy $ 2. Prior Years ' Levies 3. Total Primary Property Taxes $ B. Secondary Property Taxes 1 . 1988-89 Levy $ 2. Prior Years ' Levies 3. Total Secondary Property Taxes $ C. Total Property Taxes Collected $ -0- * Includes actual property taxes collected as of the date the proposed budget was prepared plus the property taxes expected to be collected for the remainder of the fiscal year. SCHEDULE B ( 1 of 2) City/Town of Oro Valley SUMMARY OF TAX LEVY AND TAX RATE INFORMATION Fiscal Year 1989-90 ESTIMATED 1988-89 1989-90 FISCAL YEAR FISCAL YEAR 5. Property Tax Rates A. City/Town Tax Rate 1 . Primary Property Tax Rate $ $ 2. Secondary Property Tax Rate . Total City/Town Tax Rate $ -0- $ -0- B. Special Assessment District Tax Rates Secondary Property Tax Rates - As of the date the proposed budget was prepared, the city/town was operating special assessment districts for which secondary property taxes are levied. For information pertaining to these special assessment districts and their tax rates, please contact the city/town. SCHEDULE B (2 of 2) City/Town of Oro Valley SUMMAt, BY FUND OF REVENUES OTHER THAN ;OPERTY TAXES Fiscal Year 1989-90 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES REVENUES 1988-89 1988-89* 1989-90 GENERAL FUND Local taxes City Sales $ 969.164. $ 1.085,514. $ 1,100.000. Renters Tax 54.600. 46.885. 55.000. Licenses and permits Bldg Permits 400,000. 400,417. 340,000. Bus. Licenses 8,500. 9,416. 8,500. Cable TV 6,000. 3,330. 10,000. Intergovernmental revenues State Sales 189,245. 190,321 . 314,400. Urban Sales 183,518. 182,781. 309,160. Auto Lieu (County) 55,000. 60,921. 60,000. MANTIS (Federal) -0- 35,502. 37,500. Charges for services Zoning Applications 165,000, 126,584. 150,000. Dispatching Svc (Marana) -0- -0- 54,500. Fines and forfeits 350,000. 355,175. 400,000. Seizure Funds -0- -0- 100,000. Police Grant Funds -0- -0- 41,500. ALEOAC 2,500. 1,242. 2,500. Interest on investments 118,000_ 115,102_ 1nn,noo- In—lieu property taxes Voluntary contributions Miscellaneous revenues 55,000. 27,907. 35,000. ADOT (r-o-w landscaping) -0- -0- 30.000. Total General Fund $ 2,556,527. $ 2,661,297. $ 3,148,060. SPECIAL REVENUE FUNDS Highway Users Revenue Fund $ 233,567. $ 211,704. $ 424,440. Total Highway Users Revenue Fund $ 233,567. $ 211,704. $ 424,440. * Includes actual revenues received as of the date the proposed budget was prepared plus the estimated revenues expected to be received for the remainder of the fiscal year. SCHEDULE C (1 of 2) MY/Town of Oro Valley SUMP/ Y BY FUND OF REVENUES OTHER THP 'ROPERTY TAXES Fiscal Year 1989-90 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES REVENUES 1988-89 1988-89* 1989-90 Local Transportation Assistance Fund $ 48,067 $ 48,564 $ 44,479 Total Local Transportation Assistance Fund $ 48,067 $ 48,564 $ 44,479 Interest 1,000 2,148 2,000 Miscellaneous $ 3,273 $ 5 $ -0- Permits 10,000 490 1,000 Total Special Revenue Funds $ 295,907 $ 262,911 $ 471,919 DEBT SERVICE FUNDS $ $ 116,950 $ Total Debt Service Funds $ -0- $ 116,950 $ 1,103,531 CAPITAL PROJECTS FUNDS Possible T.H. Financing $ -0- $ -0- $ 1,250,000 Total Capital Projects 4:: Funds $ -0- $ -0- $ 1,250,000 ENTERPRISE FUNDS $ $ $ Total Enterprise Funds $ $ $ EXPENDABLE TRUST FUNDS $ $ $ Total Expendable Trust Funds $ $ $ NONEXPENDABLE TRUST FUNDS $ $ $ Total Nonexpendable Trust Funds $ $ $ TOTAL ALL FUNDS $ 2,852,434 $ 3,041,158 $ 5,973,510 * Includes actual revenues received as of the date the proposed budget was prepared plus the estimated revenues expected to be received for the remainder of the fiscal year. SCHEDULE C (2 of 2) City/Town of Oro Valley SUMMARY BY FUND OF OTHER FINANCING SOURCES AND INTERFUND TRANSFERS 401) Fiscal Year 1989-90 PROCEEDS FROM OTHER INTERFUND FINANCING TRANSFERS SOURCES 1989-90 FUND 1989-90 IN (OUT) GENERAL FUND $ $ $ SPECIAL REVENUE FUNDS $ $ $ Total Special Revenue Funds $ $ $ DEBT SERVICE FUNDS $ $ $ Total Debt Service Funds $ $ $ CAPITAL PROJECTS FUNDS Possible T.H. Financing $ 1,250,000 $ $ • Total Capital Projects Funds $ $ $ ENTERPRISE FUNDS $ $ $ Total Enterprise Funds $ $ $ EXPENDABLE TRUST FUNDS $ $ Total Expendable Trust Funds $ $ NONEXPENDABLE TRUST FUNDS $ $ Total Nonexpendable Trust Funds $ $ TOTAL ALL FUNDS $ 1,250,000 $ $ SCHEDULE D 1 City/Town of Oro Valley SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND Fiscal Year 1989-90 ADOPTED EXPENDITURE BUDGETED ADJUSTMENTS ACTUAL BUDGETED FUND/ EXPENDITURES APPROVED EXPENDITURES EXPENDITURES DEPARTMENT 1988-89 1988-89 1988-89* 1989-90 GENERAL FUND $ $ $ $ Building Codes 167,425 139,069 181,277 Court 264,188 16,000 276,324 417,524 General Administration 98,836 15,000 111,059 174,851 Mayor & Council 13,700 25,000 24,422 23,700 Planning & Zoning 156,080 131,505 229,383 Police 1,319,950 1, 183,466 1 ,486,096 Town Attorney 93,348 10,000 102,059 168,933 Town Clerk 187,368 55,000 241,542 264,278 Town Manager 92,191 ' 54,480 96,053 Contingency 1,497,082 121,000 1,085,836 Total General Fund $ 3,890,168 $ 121,000 $ 2,384,926 $ 4,127,931 SPECIAL REVENUE FUNDS Highway Users Revenue Fund $ 233,567 $ $ 211,704 $ 233,579 Total Highway Users Revenue Fund $ 233,567 $ -0- $ 211,704 $ 233,579 Local Transportation Assistance Fund $ 48,067 $ $ 48,564 $ &5,094 Total Local Transportation Assistance Fund $ 48,067 $ -0- $ 48,564 $ 46,094 * Includes actual expenditures as of the date the proposed budget was prepared plus expenditures expected to be made for the remainder of the fiscal year. SCHEDULE E (1 of 2) City/Town of Oro Valley SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND Fiscal Year 1989-90 ADOPTED EXPENDITURE BUDGETED ADJUSTMENTS ACTUAL BUDGETED FUND/ EXPENDITURES APPROVED EXPENDITURES EXPENDITURES DEPARTMENT 1988-89 1988-89 1988-89* 1989-90 $ $ $ $ Total Special Revenue Funds $ 520,753 $ -0- $ 259,541 $ 699,992 DEBT SERVICE FUNDS $ $ $ $ Total Debt Service Funds $ $ $ $ 1, 103,531 CAPITAL PROJECT FUNDS $ 100,000 $ $ 8,401 $ 2,000,000 Total Capital Projects Funds $ 100,000 $ $ 8,401 $ 2,000,000 ENTERPRISE FUNDS $ $ $ $ Total Enterprise Funds $ $ $ $ EXPENDABLE TRUST FUNDS $ $ $ $ Total Expendable Trust Funds $ $ $ $ NONEXPENDABLE TRUST FUNDS $ $ $ $ Total Nonexpendable Trust Funds $ $ $ TOTAL ALL FUNDS $ 4,510,921 $ 121,000 $ 2,652,868 $ 7,931,454 * Includes actual expenditures as of the date the proposed budget was prepared plus expenditures expected to be made for the remainder of the fiscal year. SCHEDULE E (2 of 2) 4:1 410 , TOWN OF ORO VALLEY FINAL BUDGET FISCAL YEAR 89/90 EXPENDITURES GENERAL FUND BUDGET CONTINGENCY ACTUAL BUDGET ************ FY 88/89 TRANSFERS FY 88/89 FY 89/90 Capital Improvements 100, 000 7, 900. 00 2, 000, 000 Building Codes 167,425 165,525. 00 181, 277 Court 264, 188 16, 000 284,895.00 407, 524 General Administration 98,836 15, 000 111, 282 . 00 174,851 Mayor & Council 13 ,700 25, 000 18, 898. 00 23 ,700 Planning & Zoning 156, 080 129, 836. 00 247, 383 Police 1, 319,950 1, 222 , 363 . 00 1, 496, 096 Town Attorney 93 , 348 10, 000 101,778.00 168, 933 Town Clerk 187, 368 55, 000 245, 216. 00 264,278 Town Manager 92 , 191 54,446. 00 96, 053 Contingency 1,497, 082 (121, 000) 121, 000. 00 1, 067,836 TOTAL GENERAL FUND 3 , 990, 168 0 2 , 463 , 139. 00 6, 127, 931 HIGHWAY FUND 520,753 296, 043 . 00 602, 553 ************ DEBT SVC (IMP. DIST. ) 0 116, 950. 00 1, 103 , 531 TOTAL EXPENDITURES 4,510, 921 2 , 876, 132 . 00 7,834 , 015 4:b C Exp. Detail 1 BUDGET CONTINGENCY PROJECTED BUDGET ************* FY 88/89 TRANSFERS FY 88/89 FY 89/90 COURT ALEOAC Surcharge 72, 500 16, 000 116,482 . 00 124, 000 Community Services 0 0. 00 2 ,400 Contract Services 65, 000 63, 553 . 00 75, 000 Court Services 0 0. 00 1,800 Dues & Subscriptions 1, 100 1, 074 . 00 1, 445 Equipment Maintenance 3 , 300 1, 605. 00 3 ,700 Furniture & Equipment 6, 500 5,843 . 00 21, 350 Insurance 2, 500 2 , 505. 00 2, 000 Jury 7, 000 846. 00 7, 000 Meetings & Training 3 , 300 1, 063 . 00 4, 300 Miscellaneous 3, 500 3 , 200. 00 700 Office 7 , 300 4,758 . 00 7,500 Personnel 92 , 188 83 ,966. 00 136, 329 Sentencing Costs 0 0. 00 0 Total Operating 264, 188 16, 000 284,895. 00 387, 524 *Total Reserves* 10, 000 20, 000 TOTAL COURT 274 , 188 16, 000 284,895. 00 407, 524 GENERAL ADMIN Capital Improve. 100, 000 7,900. 00 2 , 000, 000 Animal Control 200 0. 00 6, 500 Bldgs & Grds (Admin) 71, 686 9, 000 80,986. 00 79, 451 Bldgs & Grds (PD) 19 ,750 18, 267 . 00 47, 050 Bldgs & Grds (PDS) 0 0. 00 22 , 150 Insurance 3 , 000 4, 000 6,854 . 00 13 , 000 Pool Cars 1, 200 638 . 00 1, 200 Miscellaneous 3 , 000 2 , 000 4,537. 00 2 ,800 Oracle Rd. Median Land 0 0. 00 2 ,700 Total Operating 198, 836 15, 000 119, 182 . 00 2, 174, 851 TOTAL GENERAL ADMIN 198, 836 15, 000 119, 182 . 00 2 , 174 , 851 PLANNING & ZONING Advertising 2 , 000 2, 167 . 00 3 , 000 Consulting Services 60, 000 60, 117 . 00 50, 000 Meetings & Training 6, 300 3 , 170. 00 6, 000 Miscellaneous 1, 500 433 . 00 2 , 500 Office & Supplies 9, 600 6, 292 . 00 14 , 900 Personnel 75, 180 57, 657. 00 126, 883 Refer. & Memberships 1, 500 0. 00 1, 100 Assur. Coord./Census 0 0 18, 000 Total Operating 156, 080 0 129, 836. 00 222 , 383 *Total Reserves* 0 25, 000 TOTAL P & Z 156, 080 0 129, 836. 00 247, 383 illmln177 Detail 2 _ BUDGET CONTINGENCY PROJECTED BUDGET ************* FY 88/89 TRANSFERS F/488/89 FY 89/90 POLICE Capital Expenditures 45,900 24, 058. 00 4, 175 Dispatching 47,800 3,708.00 0 Dues & Subscriptions 1, 100 1,255.00 285 Insurance 52,000 52, 550.00 55, 000 iintenance/Repair 2,150 3,932.00 52, 350 esiscellaneous 1,300 34,452.00 1,950 Office & Supplies 6,550 10,923.00 8,700 Personnel 1, 090,900 1, 036,227.00 1, 255,778 Train./Tuition/Travel 5,400 6,862.00 9,708 Uniforms & Equipment 7,950 3,885.00 23, 150 Vehicles 48,900 44,511.00 0 Sentencing Costs 0 0 10, 000 Total Operating 1, 309,950 0 1,222, 363.00 1,421, 096 *Total Reserves* 10, 000. 00 75, 000 TOTAL POLICE 1, 319,950 0 1,222,363 . 00 1, 496, 096 TOWN ATTORNEY Dues & Subscriptions 1,000 699.00 595 Furniture & Equipment 410 4,569. 00 2,926 Law Library 5, 000 2, 180. 00 5,000 Liab Ins Deductible 0 10, 000 5,087. 00 5, 000 Meetings & Training 4,000 4,072 . 00 3, 125 Office 3,800 2,596. 00 5, 000 Outside Counsel 5,000 2,281.00 5, 000 Personnel 59, 138 80,294 .00 127, 287 Atal Operating 78, 348 10,000 101,778. 00 153 ,933 *Reserves* 15, 000 15, 000 TOTAL TOWN ATTORNEY 93,348 10,000 101,778.00 168,933 TOWN CLERK Advertising 3, 000 2,970 5,968. 00 5, 000 Dues & Subscriptions 190 260 444 . 00 500 Election Services 0 0. 00 2, 000 Equipment Maintenance 5, 000 6,200 11, 179. 00 10, 000 Furniture & Equipment 12,758 1, 654.00 10, 000 Insurance 3,000 3, 024 . 00 4, 000 Meetings & Training 3,620 2 ,948. 00 2, 025 Miscellaneous 1,600 657.00 500 Office 8,000 5, 000 11,399. 00 10, 000 Outside Services 6,500 5, 000 10,712. 00 8,500 Personnel 142,200 35,570 180, 058.00 190,253 Recording Fees 1,500 702 .00 1, 500 Assur. Coordinator 0 0 16,471. 00 0 Total Operating 187,368 55,000 245, 216. 00 244, 278 *Total Reserves* 0 20, 000 _JTAL TOWN CLERK 187,368 55,000 245,216. 00 264, 278 Exp. Detail 3 BUDGET CONTINGENCY ACTUAL BUDGET ************* FY 88/89 TRANSFERS FY 88/89 FY 89/90 TOWN MANAGER OV Magazine 400 1, 613 . 00 1, 000 Dues & Subscriptions 840 1, 130.00 910 Furniture & Equipment 0 0. 00 500 Meetings & Training 3 ,200 2, 579. 00 3 , 500 Office Supplies 500 233 .00 500 Personnel 75, 051 48,924. 00 86,443 Vehicle Maintenance/ 10, 200 (33 . 00) 1, 200 Repair Total Operating 90, 191 54,446. 00 94, 053 *Total Reserves* 2 , 000 0 2, 000 TOTAL TOWN MANAGER 92 , 191 0 54, 446. 00 96, 053 HIGHWAY Capital Expense 54, 400 54, 156. 00 113 , 600 General Maintenance 8, 000 3 , 165. 00 6, 000 Insurance 27, 000 23 , 344. 00 27, 000 Miscellaneous 5, 800 9, 277. 00 7, 400 Personnel 144, 375 124 , 539.00 227,970 Professional Services 20, 500 4, 242 . 00 20, 500 Road Improvements 58, 000 43 , 402 . 00 60, 000 Street Maintenance 30,258 20, 846. 00 38, 000 Travel , Memb. & Subs. 0 0. 00 2, 500 Vehicles/Equipment 17, 600 13 , 072 . 00 20,500 Maintenance Contingency 70, 820 0 36, 300 Total Operating 436,753 296, 043 . 00 559,770 *Reserves* 84, 000 42,783 TOTAL HIGHWAY 520,753 296, 043 . 00 602 , 553 BUILDING CODES Dues & Subscriptions 1, 200 678 . 00 710 Furniture & Equipment 800 22 , 684 . 00 0 Insurance 0 0. 00 3 , 000 Meetings & Training 1, 100 1, 676. 00 1,950 Office & Supplies 1,200 2 , 003 . 00 3 , 000 Outside Services 35, 000 26, 086. 00 45, 000 Personnel 128, 125 112 , 398 . 00 120, 117 Vehicle Maintenance 0 0. 00 2 , 500 Total Operating 167, 425 0 165, 525. 00 176, 277 *Reserves* 0 5, 000 TOTAL BUILDING CODES 167, 425 0 165, 525. 00 181, 277 (11°41 'sib BUDGET WORKSHEET FISCAL YEAR 89/90 GENERAL ADMINISTRATION BLDGS & GROUNDS BUDGET PROJECTED BUDGET ************ FY 88/89 FY 88/89 FY 89/90 ADJUSTMENT TOWN HALL/COURT Rent 42, 486. 00 46, 753 . 00 47 ,752 Insurance 3 ,500. 00 3, 428. 00 8 , 000 Supplies 3 , 500. 00 1,977. 00 2 , 000 Maintenance 2, 000. 00 8, 047 . 00 5, 500 Utilities Electric 7, 300. 00 9,733 . 00 10, 000 Telephone 5, 000. 00 14 , 592 . 00 13 ,849 Water 100. 00 329 . 00 350 Gas 0. 00 0. 00 0 Total Utilities 12 , 400. 00 24 , 654. 00 24 , 199 Bottled Water 0. 00 536. 00 400 TOTAL TOWN HALL/COURT 63 , 886. 00 84 ,859 . 00 87, 451 PLANNING/ENGINEERING/BUILDING Rent 0. 00 0. 00 12 , 000 Insurance 0. 00 0. 00 0 Supplies 0. 00 0. 00 500 Maintenance 0. 00 0. 00 3 , 500 Utilities Electric 0. 00 0. 00 2 , 500 Telephone 0. 00 0. 00 3 , 250 Water 0. 00 0. 00 150 Bottled Water 0. 00 200. 00 250 Gas 0. 00 0. 00 0 Total Utilities 0. 00 200. 00 6, 150 TOTAL PDS SERVICES 0 400 22 , 150 POLICE DEPARTMENT . Insurance 2,500. 00 3 , 428. 00 5, 000 Supplies 1, 000. 00 1, 177. 00 1, 200 Maintenance 4, 000. 00 6, 123 . 00 6, 200 Utilities Electric 5, 000 . 00 5, 493 . 00 5, 500 Telephone 6, 000. 00 5, 109. 00 5, 200 Water 1, 000. 00 420. 00 450 Gas 250. 00 195. 00 200 Total Utilities 12 , 250. 00 11, 217 . 00 11, 350 TOTAL POLICE 19, 750. 00 22, 545. 00 52 , 050 4:0 ,... ‘,.... Animal Control 200. 00 0. 00 6, 500 Pool Car 2, 500. 00 3, 428 . 00 1, 200 Oracle Rd. Median Land 1, 000. 00 1, 177 . 00 2 ,700 Miscellaneous 4, 000. 00 6, 123 . 00 2 , 800 7,700. 00 10, 728. 00 13 , 200 TOTAL GENERAL ADM. 91, 336. 00 118, 532 . 00 174 , 851 _____1 _.0*_,..,,P___ .111::: ea., 1--- -__ --__-: -;_ -, .:-___-_.IT -___:,-.-_ -. -i=. .-i- .___::,_.- -:.__ir___-___;=;.:7,-__ ___.:.___-__-----. .7-:- . _ -: __.____.__-.--,----_-- i-7:--r---__!--:I, _.:-.--__- ---....---jr--:_:-.7:..._____' ,..T-::_.-2-- -, _____-'-.-.___- -_- - _ - .: _ :, , 40 _..__ :. v• k . ._. A --r• _ . __ _ _ __ _ _ , .. _ ._ _ . __,_ _ =. . ____ _ __ ._.._ ___ _ • ..-., .• ._, ___ ____,__ _ _______ . ______ .,_ _ __ . _ _ _ .. _._ ____ _ ___ _ _ .. _ _ _ ...T_ _ _ •._ . - _ _ 0- - m_ - FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE_100 - r 7 11/44 S v -ORO VALLEY,ARIZONA 85737 (602)297=2591 _ • • 44p1 ZO October 16, 1989 Mrs. Carol Ann Milford Rauscher Pierce Refsnes, Inc. Two North Central Avenue, Suite 1900 Phoenix, AZ 85004 Dear Mrs. Milford: Per your request, here is a copy of the adopted budget for fiscal year 1989-90 and the annual report for fiscal year 1988-89. Sincerely, TOWN OF ORO VALLEY d/ 1)-'El(--q....0.7-“,_.,/ (?(1.-6-4,../..4e]., Kathryn Cuvelier, C.M.C. Town Clerk KC:ch E.S."STEVE"ENGLE,Mayor CATHY HUFAULT,Vice Mayor CHERYL SKALSKY,Councilmember STEPHEN E.RENNECKAR.,Councilmember WILLIAM H.SCROGGINS,III,Councilmember JON l DEVNER,Town t ianagnr - TOWN _ _ _ - ��, IRO VALLEY- _ - -- _ Year endecne_ 30; 1.9 $_ - _ - - Table of Contents Page No. P Independent Auditor's Report 1 -:r General Purpose Financial Statements Exhibit A - Combined Balance Sheet - All Fund Types and 2-3 Account Groups Exhibit B - Combined Statement of Revenues, Expenditures 4-5 and Changes in Fund Balances - All Governmental Fund Types Exhibit C - Combined Statement of Revenues, Expenditures and 6-7 Changes in Fund Balances - Budget and Actual - General and Special Revenue Funds Notes to Financial Statements 8-11 Combining, Individual Fund and Account Group Statements Exhibit D - Balance Sheet - General Fund 12 Exhibit E - Statement of Revenues, Expenditures and Changes 13 in Fund Balances - Budget and Actual - General Fund Exhibit F - Combining Balance Sheet - Special Revenue Funds 14-15 Exhibit G - Combining Statement of Revenues, Expenditures and 16-17 Changes in Fund Balances - Special Revenue Funds Exhibit H - Statement of Revenues and Expenditures - Budget 18 and Actual - Highway User Revenue Fund Exhibit I - Combining Balance Sheet - Debt Service Funds 19-20 Exhibit J -- Combining Statement of Revenues, Expenditures and 21-22 Changes in Fund Balances - Debt Service Funds Cotton, Parker, Johnson & Co.,'P.C.=Certified Public Accountants - 310 Williams Blvd., Suite#210 • Tucson,AZ 85711 • (602) 745-8711 301 E.Bethany Home Road, Suite#233A • Phoenix,AZ 85012 • (602)241-9788 INDEPENDENT AUDITOR'S REPORT Honorable Mayor and Town Council Town of Oro Valley, Arizona We have audited the accompanying general purpose financial statements of the Town of Oro Valley, Arizona, as of and for the year ended June 30, 1988, as listed in the table of contents. These financial statements are the responsibility of the Town's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the Town of Oro Valley, Arizona, as of June 30, 1988, and the results of its operations for the year then ended in conformitywith generallyP accepted accounting principles. Our audit was made for the purpose of forming an opinion on theg purpose ureneral ose financial statements taken as a whole. The combining, individual fund, and g individual account group financial statements listed in the table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the Town of Oro Valley, Arizona. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statementsPP P P and in our opinion, is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole. Arizona Revised Statutes (A.R.S. ) section 28-1598, subsection H, requires that the examination include a determination of whether local revenues are expended according to A.R.S. section 28-1598, subsection riP and for expenditure of Local Transportation Assistance Funds according to A.R.S. sections 28-2502 and 2.8- 2602. Based on our examination, we found that the Town of Oro Valley, Arizona, complied with A.R.S. section 28-1598, subsection M, 2.8-2502 and 28-2602. (70;t4s,, J (:,.,,,,: . October 31, 1988 -1- -,a A - VALLEY -Combined Balance Sheet - All Fund Types arid__ Account_C_ roups- -_ -- _ __ Jane 30, 198-8 = - Governmental Fund Types Special Debt General Revenue Service Assets •� Cash in bank $ 10,794 - $ 53,593 $ 129,624 Cash in savings and certificates of deposit 1,828,033 53,830 183,328 Receivables: Taxes 29,445 - - Special assessments receivable (note 4) - - 426,300 Other 12,489 - - Due from other funds 16,422 210,835 - Amount available and to be provided in debt service fund - - - Property, plant and equipment - - - Total assets $ 1,897,183 $ 318 258 $ 739 252 Liabilities and Fund Equity Liabilities: Bank overdraft $ - $ _ - Accounts payable 166,415 79,992 62 Accrued liabilities 44,034 - - Accrued compensation (note 5) 70,780 4,908 Due to other funds 209,650 7,947 9,660 0 Deferred revenue - - 426,300 00 Special assessment bonds payable (note 2) - - Total liabilities 490.879 92.847 436 022 Fund equity: Investment in general fixed assets Fund balance 1,406.304 225 411 303 230 Total fund equity 1,406 304 225.411 303,230 Total liabilities and fund equity $ 1,897,183 $ 318 258 $ 739 252 The accompanying notes are an integral part of the financial statements. -2- MIIIIMM - z - - Totals _ - _-- Account Groups (Memorandum Only) General General Fixed Long-term Assets Debt June 30, 1988 June 30. 1987 'S ,i $ - $ - $ 194,011 $ 123,869 - - 2,065,191 1,411,560 - - 29,445 13,322 - - 426,300 599,200 - - 12,489 - - - 227,257 40,414 - 641,757 641,757 784,515 890,515 - 890,515 617.617 $ 890,515 $ 641,757 $ 4,486,965 $ 3 590 497. $ - $ - $ - $ 7,591 - - 246,469 38,841 - - 44,034 39,472 - - 75,688 - - - 227,257 40,414 - - 426,300 599,200 - 641,757 641.757 784.515 - 641,757 1,661,505 1.510.033 890,515 - 890,515 617,617 - - 1,934,945 1,462,847 890,515 - 2 ,825 ,460 2,080,464 $ 890,515 $ 641,757 $ 4,486,965 $ 3 590 497 -3- i _ _ - - f--_- f.----- s _ _ - - - - - - - - --- - 0_ - _ _ - _- TOWN7OF ORO VALLEY - -- _ - s Combined S tatemen-t_of- Revenues, Expenditu s, and - _- -- f-7--_--L- - Changes in Fund Balances - --AlL_overnmentah Fund Types Year ended June 30, 1988 Governmental Fund Types • ko Special Debt e General Revenue Service Revenues: Taxes $ 1,195,110 $ 253,949 $ - Licenses and permits 843,629 - - From other governments 25,931 - - Fines and forfeitures 288,195 - - Interest earnings 142,619 4,282 56,515 Special assessments - - 172,900 Miscellaneous - 37.761 10,339 13 993 • Total revenues 2,533,245 268,570 243,408 Expenditures: General government 935,063 - - Public safety - Police 932,370 10 - Highways and street - 204,919 - Capital outlay 178,188 94,810 - Debt service - - 227 765 Total expenditures 2.045,621 299.739 227 765 Excess (deficiency) of revenues 487,624 (31,169) 15,643 Operating transfers in (out) : Appropriations (to) from other funds (244,212) 244,212 - Fund balance, July 1, 1987 1.162,892 12 368 287 587 Fund balance, June 30, 1988 $ 1,406,304 $ 225,411 303,230 The accompanying notes are an integral part of the financial statements. -4- _ -EI1itIifbl - tt - _ z ` _ Totals (Memorandum Only) June 30, 1988 June 30, 1987 $ 1,449,059 $ 1,111,050 843,629 284,763 25,931 26,620 288,195 179,295 203,416 172,634 172,900 135,728 62.093 42.763 3,045,223 1,952,853 935,063 492,648 932,380 701,498 204,919 248,286 272,998 221,833 227.765 227,882 2.573,125 11892,147 472,098 60,706 1,462,847 1,402,141 $ 1,934,945 $ 1,462,847 -5- _ 3 � s - E - Combined_.Statement _of Revenues, Expenditures, and - -_ - _ - - Changes in_Fund-_lalanc es - -Budget and -Ac tual _ General and Special Revenue Funds - _ Year ended June 30, 1988 _ , General Fund r' Variance - Favorable Budget Actual (Unfavorable) Revenues: Taxes $ 1,862,408 $ 1,195,110 $ (667,298) Licenses and permits 877,000 843,629 (33,371) Fines and forfeits 210,000 288,195 78,195 Miscellaneous 22,165 37,761 15,596 Interest 80,000 142,619 62,619 Local government transportation assistance - - - From other governments 5,000 25,931 20,931 Total revenues 3,056,573 2,533,245 (523,328) Expenditures: General government 1,054,599 935,063 119,536 Public safety - police 1,063,800 932,370 131,430 Highways and streets - - - Capital outlay • 139,000 178,188 (39,188) Contingency 1,755,797 - 1,755,797 Total expenditures 41013,196 2 ,045,621 1,967,575 Excess (deficiency) of revenues (956,623) 487,624 $ 1?4441 247 Other changes in fund balances: Appropriations to other funds - (244,212) Fund balance, July 1, 1987 956,623 1,162,892 Fund balance, June 30, 1988 $ - $ 1,406,304 a The accompanying notes are an integral part of the financial statements. -6- -11111, r _ . . _ .._, ,.--. ,_- . .-- - . :- . . - - - . -- -- .- - -. --. _ ^ _ - = _. _ _ -_- - - - - - - - Exhibit C -i Totals if• Special Revenue Funds (Memorandum Only) Y .' Variance - Variance - Favorable Favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) $ 232,889 $ 224,097 $ (8,792) $ 2,095,297 $ 1,419,207 (676,090) - - - 877,000 843,629 (33,371) - - - 210,000 288,195 78,195 1,000 4,075 3,075 23,165 41,836 18,671 3,000 4,282 1,282 83,000 146,901 63,901 36,445 36,116 (329) 36,445 36,116 (329) - - - 5.000 25,931 20,931 273,334 268,570 (4,764) 3,329,907 2,801,815 (528,092) - - - 1,054,599 935,063 119,536 - 10 (10) 1,063,800 932,380 131,420 343,724 204,919 138,805 343,724 204,919 138,805 OS 143,500 94,810 48,690 282,500 272,998 9,502 2 - - - 1,7551797 - 1,7551797 487.224 299.739 187.485 4,500,420 2,3451360 2 ,155,060 (213,890) (31,169) $ 182721 (1,170,513) 456,455 1,626,968 - 244,212 - - 213890 12.368 1,170,513 1,175,260 $ $ 225,411 $ - 1,631,715 -7- - - TO F -ORO VALLEY LL WN=C? Y z _ _ Note s to_ Financial_=Statements _ - __ _ __ - --3 Q, _ ��$ -- (1) Summary of Significant Accounting Policies The accounting policies of the Town of Oro Valley conform to generally accepted accounting principles as applicable -to governmental units. The following is a summary of the more significant policies: g (a) Basis of Accounting The modified accrual basis of accounting is followed by the governmental funds. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual, i.e. , both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures, other than interest on long-term debt, are recorded when the liability is incurred become measurable and available. Special assessments are recorded as deferred revenues in the year the assessments are levied and are amortized into revenue as the assessments become measurable and available. Annual installments not yet received are reflected as special assessment receivables. Licenses and permits, charges for services, fine and forfeits, and miscellaneous revenues (except investment earnings) are recorded as income when actually received. Investment earnings are recorded as earned since they are measurable and available. (b) General Fixed Assets General fixed assets. purchased are recorded as expenditures in the various funds at the time of purchase. Such assets are capitalized at cost in the general fixed assets group of accounts. Certain improvements other than buildings, including roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, and lighting systems are not capitalized. Gifts or contributions are recorded in general fixed assets at estimated fair market value at the time received. (c) Depreciation No depreciation has been provided on general fixed assets. (d) Special Assessment Debt Special assessment debt for which the government is obligated in some manner, is accounted for through the General Long Term Debt Account Group. -8- M1 .. _ _ _ _ _ _ - - _ - - _ _ _ - VALLEY = - _ TOWN OF ORO � _ - y . - - _ Notes- to-financial- Statements - -- - - - - June 30 1988 - - - - (2) Special Assessment Bonds $ 37,574 Shadow Mountain Improvement District Serial Bonds -due in annual installments of $3,757 throughJuly 1, 1988; interest at 9X $ 3,757 $ 196,584 Oro Valley Estates West Improvement District Serial Bonds due in annual installments of $20,000 through January 1, 1990; interest at 9% 40,000 $ 337,265 Sunnyslope Improvement District Serial Bonds due in annual installments of $34,000 through January 1, 1990; interest at 9% 68,000 $ 700,040 Oro Valley Northeast District Sewer Improvement Serial Bonds due in annual installments of $70,000 through January 1, 1993; interest at 12% 350,000 $ 205,000 Valle del Oro Paving Improvement District Serial Bonds due in annual installments varying from $10,000 to $30,000 through January 1, 1996; interest at 9.95% 180,000 Totals $ 641757 The annual requirement to amortize all debt outstanding as of June 30, 1988 is as follows: Redemption and Due Date Principal Interest 7-1-88 $ 3,757 $ 34,984 1-1-89 139,000 34,984 7-1-89 - 27,439 1-1-90 139,000 27,439 7-1-90 - 20,063 1-1-91 90,000 20,063 7-1-91/1-1-97 270.000 65,995 Totals $ 641,757 $ 230,967 A summary of changes in long-term debt follows: Balance 6/30/87 Decreases Balance J30/88 $ 784515 $ 142758 $ 641,757 -9- _ f- -01-? -ORO VALLEY -7ff - _ N_o t-s s _ - - - - - - _ : Juile- 130 1988 _ - z (3) Gene Oil F l ed Assets A summary of changes in General Fixed Assets follows: Net Additions Balance Land $ - $ 18,186 Buildings and improvements - 165,372 Police vehicles 47,909 145,904 Police equipment 93,891 161,554 Furniture and fixtures 36,387 126,657 Other 94.711 272 842 Totals $ 272,898 $ 890515 (4) ec.ia? Assessments Receivable Special assessments are due in annual installments for principal and semi- annual installments for interest, with interest at 9% per annum. Special assessments mature each June 1 and Decerrb}er. 1 for the various districts. No significant amounts are in arrears. Bond principal and interest due are paid with the monies provided by payments on the assessments and related interest. (5) Accrued. Monne elsatiorI An adjustment of $75,688 has been included in the current year to reflect accrued compensation in the general and special revenue funds. (6) Leases The Town of Oro Valley leases the Town Hall under an operating lease agreement, including two separate twelve month options, until November 15, 1991. Rent expense under this operating lease was $46,974 for the year ended June 30, 1988. Minimum future rental commitments under this lease agreement are as follows: Fiscal Year 1989 $ 38,297 190 36,117 1991 36,59'; 1992 -10- 1111111, - _ - - zoo o� opo- LLQ Statements__:_ - _ - otem to Financial - __ _- -_ _ j - _ - _ - 0 1988 June 3 _ _ (7) Retirement Plan The Town of Oro Valley has a defined contribution retirement plan. The r,S plan covers all eligible employees. The Town of Oro Valley contributes 7X of an employee's salary to the plan and an additional 5% is contributed by the employee. Total employer contributions to this plan were $18,237 for the ended yearJune 30, 1988. On March 19, 1988, the Town of Oro Valley entered into a joint agreement with Arizona Public Safety Personnel Retirement System, a defined benefit plan, on behalf of full-time paid municipal police officers of the Town of Oro Valley. As a condition of employment, employees are required to contribute 8% of compensation to the plan. The Town of Oro Valley is presently contributing 6.9X of each employee's compensation to the plan, as was actually determined based on compensation and years of service. As the plan was recently adopted, no fund status is available. Total employer contributions to the retirement plan for the police department was $28,351 for the year ended June 30, 1988. (8) Accounting Changes All Special Assessment Funds have been reclassified and included in the various funds and account groups according to their component activities. The activities consist mainly of debt administration (Debt Service Fund and General Long-term Debt Account Group) . The reclassifications of Special Assessment Funds occurred pursuant to Statement 6 of the Governmental Accounting Standards Board and became mandatory for the fiscal year ended June 30, 1988. The June 30, 1987 balances have been restated to reflect the reclassification in order to compare June 30, 1988 balances on the same basis. The effect of the restatement on June 30, 1987 balances is as follows: An increase to the Debt Service fund balance of $185,315. The Special Assessment fund balance of $102,272 was eliminated. General Long-term Debt was increased by $784,515. -11- - Exhibit -- - - 0 - - - �__ORO--SAL EY - - - - _ - -General Fund - Balance Sheet - June 30, 1988 Assets •j. Cash $ 10,794 Cash in savings and certificates of deposits 1,828,033 Accounts receivable 41,934 Due from other funds 16,422 Total assets $ 1,897,183 Liabilities and Fund Balance Liabilities: Due to other funds $ 209,650 Accounts payable 166,415 Accrued liabilities 44,034 Accrued compensation 70,780 Total liabilities 490,879 Fund balance 1.406,304 Total liabilities and fund balance $ 1,897,183 The accompanying notes are an integral part of the financial statements. -12- - Exh-ib i - - - --1-_TOWN_ OF SRO LEY - - - - - - -- - - - __ - - - -=--___- - = - Geieral Fund = _ - :_ = -_ Statement of Revenues, Expenditures, and -- Changes in Fund Balances - Budget and Actual Year ended June 30, 1988 1988 :, Variance - Favorable 1987 Actual Budget (Unfavorable) Actual Revenues: State sales tax $ 156,708 $ 157,321 $ (613) $ 153,913 City sales tax 756,955 1,480,322 (723,367) 489,846 Auto lieu tax 52,510 38,000 14,510 39,853 State revenue sharing 178,342 154,765 23,577 147,682 Renters tax 50,595 32,000 18,595 37,689 Building permits and fees 602,806 577,000 25,806 218,998 Zoning and subdivision 240,823 300,000 (59,177) 65,765 Fines and violations 288,195 210,000 78,195 179,296 Investment earnings 142,619 80,000 62,619 89,988 Miscellaneous 37,761 22,165 15,596 40,777 Grants 25,931 5,000 20,931 19,683 Total 2,533,245 3,056,573 (523,328) 1,483,490 Expenditures: General administration 112,099 112,000 (99) 153 957 i , Mayor and council 8,209 9,000 791 - Town attorney 77,791 120,480 42,689 144,390 Town clerk 317,978 392,269 74,291 123,656 Town manager 54,583 65,960 11,377 - Courts 220,143 211,355 (8,788) - Planning and zoning 144,260 143,535 (725 62,567 Public safety 932,370 1,063,800 131,430 694,561 Capital outlay, general 36,387 100,000 63,613 152,054 Capital outlay, public safety 141,801 39,000 (102,801) - Contingency - 1,755,797 1,755,797 - Total 2,045,621 4.013,196 1,967 ,575 1,331,185 Excess (deficiency) of revenues 487,624 (956,623) $ 1 444 247 152,305 Other changes in fund balances: Appropriations to other funds (244,212) - _ Fund balance, beginning of year 1,162.892 956,623 1,010,587 Fund balance, end of year $ 1,406,304 $ - 1,162,892 The accompanying notes are an integral part of the financial statements. -13- _ - -TOWN _ - t pec- �e �� Fun- �_ �r �1 i - - - - - = -_ _ _ - - anc- - e e t _ _ Com _ n ng Bal e. Sh June 30, 1988 Highway Federal - t - is = - User Revenue Revenue Sharing .p Fund Fund Assets Cash in bank $ 1,617 $ - Cash in savings and certificates of deposit 32,423 - Due from other funds 210,835 - Total assets $ 244,875 $ - Liabilities and Fund Balances Bank overdraft $ - $ - ti Accounts payable and other liabilities 12,192 - Accrued compensation 4,908 - Due to other funds 7,837 _ Fund balances 219,938 - Total liabilities and fund balances $ 244 875 $ - The accompanying notes are an integral part of the financial statements. -14- _� Exhibit v s. Totals Industrial Police k� Development Reseeding Seizure and June 30. Authority Assurance Forfeiture Fund Fund Holding Fund 1988 1987 $ 123 $ 51,853 $ - $ 53,593 10,213 - 16,437 4,970 53,830 51,667 - - 210,835 1,185 $ 123 $ 68 290 $ 4 970 $ 3l8258� $ 63,065 $ - $ - $ - $ - $ 7,591 - 63,000 4,800 79,992 30,113 - - - 4,908 110 - - 7,947 12,993 13 5 29 170 225,411 12 368 $ 123 $ 68 290 $ 4 97031 ,2 $ 858 $ 63,065 -15- 4. --f,_-____---- _ -_ - T(�4+ i_=OT_ R0=VALLEY __- _- _ - - - _ - Special_ eve�ue Funds - - - --_ --_-__ - -- _ - _ . - -_- _ Combining Statement ofeyRevenues, Expenditures - _-- - - -_- _ _-. .___ - and=Changes in Fund Balances Year ended June 30, 1988 P - _ - Highway Federal User Revenue '.:f Revenue Sharing Fund Fund Revenues: Federal revenue sharing $ - $ Highway user revenue 224,097 Other 4,075 - Interest earnings 1,305 - Local government transportation assistance 36,116 - Total 265,593 - Expenditures: Public safety - 10 Streets 204,919 - Capital outlays 94,810 - Total 299,729 10 Excess (deficiency) of revenues (34,136) (10) Other changes in fund balances: Appropriations from other funds 244,212 - Fund balance, beginning of year 9,862 10 Fund balance, end of year $ 219,938 $ - The accompanying notes are an integral part of the financial statements. -16- - 0 - - . " .-- . -.---. --.. 2-__ 1 - -- - . --- -- :-_ - ---'-:- - _ Totals Industrial Police Development Reseeding Seizure and June 30, • Authority Assurance Forfeiture ii Fund Fund Holding Fund 1988 1987 $ - $ - $ - $ - $ 6,937 - - - 224,097 214,892 - - - 4,075 970 4 2,803 170 4,282 5,294 - 36,116 27,175 4 ` 170 268,570 255 268 - - - 10 6,937 - - - 204,919 248,286 94,810 69,779 - 2.99,739 325,002 r 4 2,803 170 (31,169) 69 734 C � ) - - - 244,212 - 9 2---48712,368 32 102 $ 13 $ 5290 $ 170 $ 225,411 12,368 _17_ _ f _ Eich _ TOWN OF v OR _ VALLEY-: - _ _ a - -- _ _. _ r venue _ - _ H .Aiwa ids e- Find _ - _-1S-tate-hie-lit of -1 eve ues_=,Trod Expenditures - Budget--and Actual Year ended June 30, 1988 1988 Variance - Favorable 1987 Actual Budget (Unfavorable) Actual Revenues: Highway user tax - state $ 224,097 $ 232,889 $ (8,792) 214,892 Local government transportation assistance 36,116 36,445 (329) 27,175 Interest earned 1,305 3,000 (1,695) 4,277 Permits and other 4 075 _ 1,000 3 075 970 Total 265 593 273.334 (7,741) 247 314 Expenditures: Streets 204,919 343,724 138,805 248,286 Capital outlays 94,810 143.500 48 690 69 .779 Total 299,729 487,224 187 495 318 065 Excess (deficiency) of revenues $ (34,136 $ ,(213 890 1.79,7 54) $ 179, 54 $ (70,751 • The accompanying notes are an integral part of the financial statements. -18- , K z ------ -. T - ^ -____ TOWN DE__ORO- VALLEY--__ _�_ -_-öi _ __ _ _ r r r - Debt Funds � - _ ". - __- - -- -C o� iningBalance Sheet _- - - - - = = - - _,-_ -:- _ June- 30, 1988 Shadow Oro Valley Calle Mountain Estates Sunnyslope _: Concordia Estates West Subdivision + dJ l #2 _ 13 4#� Assets Cash in bank $ - $ 4,758 $ 1,920 $ 7,667 Cash in savings and certificates of deposit - - 20,000 35,000 Due from other funds - - • - - Special assessments receivable - - 20,534 33,632 Total $ - $ 4,758 $ 42,454 $ 76,299 Liabilities and Fund Balance Other liabilities $ - $ - $ - $ - Due to other funds - - 219 322 Deferred revenue - - 20,534 33,632 Fund balance, reserved for debt service 4,758 21,701 42,345 Total $ - $ 4758 $ 42454 $ 76,299 -19- h j Ex i t I- _ Oro Valley Valle del Oro Totals Northeast Sewer Paving Improvement Improvement June 30. i. District �` District 115 ##6 1988 1987 $ 19,366 $ 95,913 $ 129,624 $ 102,232 128,328 _ 183,328 _ 192,640 20,199 260.676 111.458 426 300 599.200 $ 408,370 $ 207 37139 252 ' $ 7 — $ 914=271 $ $ 62 $ 62 $ _ 3,937 5,182 9,660 260,676 27,484 111,458 426,300 599,200 143,757 90,669 303230 • 287,587 $ 408370 $ 207 37139 252 ' $ 7 $ 914271 -20- = .40 - _ C --- - - - - - - -TORN OF:OR.-0 VALLEY - - - - _ _ Debt Service Funds - _ -� _- _ - - -_ -! Combining_ Statement of Revenues, - - -Expenditures and Changes in Fund Balances Year ended June 30, 1988 - Shadow Oro Valley ., Calle Mountain Estates Sunnyslope v Concordia Estates West Subdivision #1 #2 0 #4 Revenues: Interest $ - $ 197 $ 2,858 $ 5,237 Special assessments - 2,720 14,228 27,819 Penalties and other 146 - �3 Total 146 2,917 17,086 33,059 Expenditures - debt service: Special assessment bonds: Principal - 3,758 20,000 34,000 Bond interest - 507 5,400 9,180 Other - - - - Total - 4,265 25,4-00 43,180 Excess (deficiency) of revenues 146 (1,348) (8,314) (10,121) Fund balance, beginning of year (146) 6 106 30,015 52 .466 Fund balance, end of year $ $ 4_2_758 $ 2L22i $ 42 34, _ ,. -21- aw� a _ • • Oro Valley Valle del Oro Totals Northeast Sewer Paving Improvement Improvement June 30. District District #5 #6 1988 1987 $ 31,673 $ 16,550 $ 56,515 $ 77,352 49,573 78,560 172,900 135,728 158 13,686 13,993 1,015 81.404 108,796 243.408 214,095 70,000 15,000 142,758 138,529 50,400 19,403 84,890 89,353 117 - 117 8,078 120.517 34.403 227,765 235,960 (39,113) 74,393 15,643 (21,865) 182,870 16276 287,587 309.452 $ 143,757 $ 90,669 $ 303,230 $ 287 587 • -22- PIMA COUNTY SHERIFF'S DEPARTMENT P. O. BOX 910 • TUCSON, ARIZONA 85702 • PHONE (602) 882-2800 CLARENCE W. DUPNIK, SHERIFF, STANLEY L. CHESKE, CHIEF DEPUTY RECEIVED June 26, 089 ,� JUN 91989 f F r i ,r INN of ORO VALLEY, f The Honorable Steve Engle. A / // / Mayor of Oro Valley 10900 N. Stallard Pl., Suite 100 Oro Valley, AZ 85737 Dear Mayor Engle: During this last session the Arizona Legislature passed, and the Governor signed, House Bill 2459. Attached is a copy of this bill. House Bill 2459 clearly defines the municipalities' responsibility to pay the housing costs of any person arrested by a municipal police officer and charged in a city or town court. This law takes effect 90 days after the legislative session. According to our calculations it would become effective September 15 , 1989. The Town of Oro Valley will be responsible for reimbursing Pima County for the cost of housing inmates under ...the sole jurisdiction of municipal courts. The statistics for calendar year 1988 and the first half of 1989 indicate that the Town of Oro Valley is responsible for approximately 207 inmate,days per month. I recommend that you consider this issue in your budget preparations for fiscal year 89-90. During the next two months a representative from the Sheriff's Department will coordinate intergovernmental agreements between Pima County and the Town of Oro Valley. Sincerely, (ti eeeAi" Clarence W. Dupnik Sheriff of Pima County ctp RAUSCHER PIERCE REFSNES, INC. October 13, 1989 RECEIVED OCT . 6 1989 TOWN of ORO VALLEY 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 1989-90 and the annual report for fiscal year 1988-89. Thank you for your cooperation. Sincerely, RAUSCHER PIERCE REFSNES, INC. ---n/VA0 644,,e Mrs. Carol Ann Milford Two North Central Avenue, Suite 1900• Phoenix, Arizona 85004 • (602)257-7770 Member New York Stock Exchange, Inc. (:) of SHES7,,�r H ® Y dJ.4 ,�.��>�ado *1912 STATE OF ARIZONA DOUGLAS R.NORTON,CPA LINDAJ.BLESSING,CPA AUDITOR GENERAL OFFICE OF THE DEPUTY AUDITOR GENERAL AUDITOR GENERAL April 18, 1989 TO: City/Town Officials r FROM: . - I , •, Do las R. Norton Auditor General The enclosed official budget forms and instructions for fiscal year 1989-90 have been developed by my Office as prescribed by Arizona Revised Statutes §42-302. We have revised the forms and instructions to incorporate your suggestions and to clarify the language, as outlined in the cover memo to the preliminary draft dated March 22, 1989. We encourage you to read the instructions for preparing the official budget forms carefully before you complete the forms . Questions or comments should be referred to Robert Alexander or Magdalene D. Haggerty 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 and 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 recommended for the General , Special Revenue , Debt Service, Capital Projects and Expendable Trust Funds . An annual budget prepared on the accrual basis of accounting is recommended for Enterprise and Nonexpendable Trust Funds. Annual budgets for Agency and Internal Service Funds are not required but may be included in the adopted budget or prepared for internal management purposes at the discretion of the city or town. ENCLOSURES Resolution for the Adoption of the Budget Schedule A - Summary Schedule of Estimated Revenues and Expenditures Schedule B - Summary of Tax Levy and Tax Rate Information Schedule C - Summary by Fund of Revenues Other Than Property Taxes Schedule D - Summary by Fund of Other Financing Sources and Interfund Transfers Schedule E - Summary by Department of Expenditures Within Each Fund 1 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS 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. For those cities and towns which do not impose a property tax , the resolution should be revised to omit references to property tax levies . Heading 1 . Enter the city/town name. First Paragraph 2. Enter the date the budget estimate was proposed by the Council . 3. Enter the city/town name. Second Paragraph 4. Enter the date the budget was adopted. Third Paragraph 5. Enter the date the Council set the primary and secondary tax levies . Fifth Paragraph 6. Enter the city/town name. 7. Enter the fiscal year. Sixth Paragraph 8. Enter the city/town name . 9. Enter the date the budget was adopted. Closing 10. 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 Revenues and Expenditures This schedule should be completed after Schedules B through E are completed. The appropriate information should be copied from Schedules B through E to Schedule A. Heading 1 . Enter the city/town name . Column: Adopted Budgeted Expenditures 1988-89 2. Copy from Schedule E the amounts budgeted in the 1988-89 fiscal year for each fund type. The total for all funds must agree with the corresponding total on Schedule E (2 of 2) . Column: Actual Expenditures 1988-89 3. Copy from Schedule E the actual expenditures of the 1988-89 fiscal year for each fund type. The total for all funds must agree with the corresponding total on Schedule E (2 of 2) . Column : Unreserved Fund Balance at 7-1-89 4. Enter the unreserved fund balance for each fund type at July 1 , 1989. This amount, which is obtained from the accounting records , should be the unreserved fund balance at July 1 , 1989, that will be available to finance estimated expenditures of the 1989-90 fiscal year. If the actual unreserved fund balance is not available , an estimate of the fund balance at July 1 , 1989, should be determined and recorded when the budget is prepared. 3 City/Town of RESOLUTION FOR THE ADOPTION OF THE BUDGET Fiscal Year 1989-90 WHEREAS, in accordance with the provisions of Title 42 Sections 301 , 302, 303 and 304, A.R.S. , the City/Town Council did, on the , make an estimate of the different amounts required to meet the public expenditures 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 of the City/Town of , and WHEREAS, in accordance with said sections of said title, and following due public notice, the Council met on , 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 City/Town Council would meet on , at the office of the Council for the purpose of hearing taxpayers and making tax levies as set forth in said estimates , and WHEREAS, it appears that the sums to be raised by 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 revenues 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 City/Town of for the fiscal year . Passed by the City/Town Council , this day of , 19 . Approved: Mayor ATTEST: Clerk INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule A - Summary Schedule of Estimated Revenues and Expenditures (Cont'd) Column: Total Financial Resources Available 1989-90 9. To comply with A.R.S. §42-304, the amounts recorded in this column for each fund type should be the sum of the amounts in the columns titled Unreserved Fund Balance at 7-1-89, Direct Property Tax Revenues 1989-90, Estimated Revenues Other Than Property Taxes 1989-90, Proceeds from Other Financing Sources 1989-90, and Interfund Transfers 1989-90. Transfers in should be added and transfers out should be deducted to arrive at Total Financial Resources Available . Column: Budgeted Expenditures 1989-90 10. Copy the budgeted expenditures 1989-90 amount for each fund type from the budgeted expenditures 1989-90 totals recorded for each fund type on Schedule E. The total for all fund types must agree with the corresponding total on Schedule E (2 of 2) , and should not be greater than the total financial resources available recorded in the previous column . Debt Service Funds 11 . Unreserved fund balance and revenues designated for future debt retirement must be subtracted on line 4 from the total estimated budget of the Debt Service Funds on line 3. The difference is the Debt Service Fund resources available for expenditures in fiscal year 1989-90, and it should be recorded on line 5. Enterprise Funds , 12. Unreserved fund balance and revenues designated for future debt retirement must be subtracted on line 8 from the total estimated budget of the Enterprise Funds on line 7. The difference is the Enterprise Fund resources available for expenditures in fiscal year 1989-90, and it should be recorded on line 9. 5 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule A - Summary Schedule of Estimated Revenues and Expenditures (Concl ' d) Total All Funds 13. The total line should be the sum of the amounts on lines 1 , 2, 5, 6, 9, 10 and 11 . Expenditure Limitation Comparison 1 . Copy the total budgeted expenditures for the 1988-89 fiscal year and the 1989-90 fiscal year from the summary schedule above. 2. Enter the budgeted expenditures adjusted for reconciling items for the 1988-89 and 1989-90 fiscal years . Reconciling items are expenditures that were not included in the Economic Estimates Commission base limitation. An example is expenditures of some special assessment districts. Reconciling items may be estimated 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. 3. Enter the estimated exclusions from budgeted expenditures for the 1988-89 and 1989-90 fiscal years . Estimated exclusions may be determined by preparing an estimated Annual Expenditure Limitation Report as part of the budgeting process . 4. Enter the total estimated expenditures and expenses subject to the expenditure limitation (the difference between budgeted expenditures adjusted for reconciling items and estimated exclusions) . 5. Enter the expenditure limitation provided by the Economic Estimates Commission or the voter-approved alternative expenditure limitation , if applicable. The total estimated expenditures and expenses subject to the expenditure limitation on line 4 must not exceed this amount. 6 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule B - Summary of Tax Levy and Tax Rate Information NOTE: If the city/town has checked the box on Schedule A, it may eliminate Schedule B. Heading 1 . Enter the city/town name. Property Taxes 1 . Enter the maximum allowable primary property tax levy for the 1989-90 fiscal year. This amount should be calculated in accordance with A.R.S. §42-301 .A using the levy limit work sheet prescribed by the Arizona Department of Revenue and provided to the city/town by the county assessor. 2. Enter the amount received from primary property taxation in the 1988-89 fiscal year in excess of the sum of that year' s maximum allowable primary property tax levy (A.R.S. §42-302.C. 14) plus the amount of escaped taxes collected (A.R.S. §42-236) . 3.A. Enter the amount of primary property taxes levied in the 1988-89 fiscal year and the estimated amount of primary property taxes to be levied for the 1989-90 fiscal year. The 1989-90 fiscal year levy of primary property taxes must not exceed the maximum allowable primary property tax levy for the 1989-90 fiscal year recorded in line 1 above. 3.B. Enter the amount of secondary property taxes levied in the 1988-89 fiscal year and the estimated amount of secondary property taxes to be levied for the 1989-90 fiscal year for the payment of principal and interest on general obligation bonds . 3.C. Calculate and enter the total property tax levy amounts for the 1988-89 and 1989-90 fiscal years . 7 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule B - Summary of Tax Levy and Tax Rate Information (Cont'd) 4.A. 1 Enter the amount of primary property taxes actually collected from the tax roll of the 1988-89 fiscal year. If the amount of actual property taxes collected is not available , enter the amount of actual primary property taxes collected as of the date the proposed budget was prepared plus an estimate of primary property tax collections for the remainder of the fiscal year. 4.A.2 Enter the amount of delinquent taxes collected from the tax rolls of fiscal years prior to the 1988-89 fiscal year. 4.A.3 Calculate and enter the total primary property taxes collected. 4.B. 1 Enter the amount of secondary property taxes actually collected from the tax roll of the 1988-89 fiscal year. If the amount of actual property taxes collected is not available, enter the amount of actual secondary property taxes collected as of the date the proposed budget was prepared plus an estimate of secondary property tax collections for the remainder of the fiscal year. 4.B.2 Enter the amount of delinquent taxes collected from the tax rolls of fiscal years prior to the 1988-89 fiscal year. 4.B.3 Calculate and enter the total secondary property taxes collected. 4.C. Calculate and enter the total property taxes collected. 5.A. 1 Enter the primary property tax rate for the 1988-89 fiscal year and the estimated primary property tax rate for the 1989-90 fiscal year. The estimated 1989-90 fiscal year tax rate should be calculated by dividing the proposed direct tax levy for the 1989-90 year on line 3.A by the assessed valuation and multiplying by 100. 8 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule B - Summary of Tax Levy and Tax Rate Information (Concl 'd) 5.A.2 Enter the secondary property tax rate for the 1988-89 fiscal year and the estimated secondary property tax rate for the 1989-90 fiscal year levied against city/town taxpayers for the payment of principal and interest on general obligation bonds . The estimated 1989-90 fiscal year tax rate should be calculated by dividing the proposed direct tax levy for the 1989-90 year on line 3.B by the assessed valuation and multiplying by 100. Calculate and enter the total city/town tax rate for the 1988-89 and 1989-90 fiscal years . S.B. On the line provided , enter the number of special assessment districts within the city/town for which secondary property taxes are levied. Schedule C - Summary By Fund of Revenues Other Than Property Taxes Schedule C must identify all estimated revenues other than property taxes , by source of revenue within each fund. Heading 1 . Enter the city/town name . Column: Source of Revenues 2 . Enter the title of each fund and its revenue sources other than property taxes . All funds must be included within the appropriate fund type . Special Revenue Funds should consist of monies which are legally restricted as to how they may be expended. The Highway Users Revenue Fund and Local Transportation Assistance Fund have been listed here as examples . Other examples might include Grants-in-Aid or Community Development Block Grants . This list is not intended to be all inclusive . 9 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule C - Summary By Fund of Revenues Other Than Property Taxes (Cont' d) Expendable Trust Funds should consist of monies received by the city/town in a trustee capacity in which both the principal and earnings of the fund may be expended. An example of an Expendable Trust Fund would be an Employee Benefit Trust Fund . Nonexpendable Trust Funds should consist of monies received in a trustee capacity in which the earnings of the fund may be expended but the principal must remain intact. An example of a Nonexpendable Trust Fund would be the Fireman ' s Pension and Relief Fund. Intergovernmental revenues received should be categorized by source as well as by fund. Federal , State and county sources should be listed separately. Motor vehicle license taxes received should be categorized as county revenue in this category. Voluntary contributions received pursuant to A.R.S. §48-242 must be recorded on the applicable line in the General Fund. Voluntary contributions as defined in A.R.S. §48-241 should consist of any irrigation, power, electrical or agricultural improvement district located within the city/town which is engaged in the sale of electric power, and which elects to make a voluntary contribution to the city/town. Contributions from Salt River Project would fall into this category. The amount of the contributions should be based on information prepared by the Arizona Department of Revenue and transmitted to the city/town by the county assessor. In-lieu property taxes should include amounts paid by governments such as the Federal government which are exempt from paying property taxes and are not covered by A.R.S. §48-242, which provides for voluntary contributions . Assessments received from special assessment districts that are treated as revenues of the city/town should be disclosed as a revenue source in the applicable fund. 10 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule C - Summary By Fund of Revenues Other Than Property Taxes (Concl ' d) Column: Estimated Revenues 1988-89 3. Enter the amounts from the Estimated Revenues Current Year column on Schedule C of the 1988-89 fiscal year' s adopted budget. Column: Actual Revenues 1988-89 4. Enter the amount of actual revenues received in fiscal year 1988-89, if available. If the actual revenues are not available , enter the amount of actual revenues received as of the date the proposed budget was prepared plus the estimated revenues that are expected to be received for the remainder of the fiscal year. Column: Estimated Revenues 1989-90 5. Record the estimated revenues other than property taxes for the 1989-90 fiscal year. Proceeds from other financing sources such as the sale or refunding of bonds and interfund transfers should not be included on this schedule. See Schedule D. Schedule D - Summary By Fund of Other Financing Sources and Interfund Transfers This schedule summarizes proceeds from other financing sources and interfund transfers by fund. Monies considered other financing sources , such as bond proceeds, should not be included on Schedule C. Heading 1 . Enter the city/town name. Column: Fund 2. Include all funds within the appropriate fund type. 11 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule D - Summary By Fund of Other Financing Sources and Interfund Transfers (Concl 'd) Column: Proceeds from Other Financing Sources 1989-90 3. Enter the amount expected to be received from other financing sources for the 1989-90 fiscal year. Examples include proceeds from the sale or refunding of bonds , loans , or installment sales of city/town property. Bond proceeds of special assessment districts which are considered to be other financing sources of the city/town should be disclosed in the applicable fund. The total proceeds from other financing sources should be recorded on the Total All Funds line. Column: Interfund Transfers 1989-90 4. Enter estimated transfers in and out for the 1989-90 fiscal year for each fund and the totals for each fund type. Transfers in must equal transfers out for all funds in total . Schedule E - Summary By Department of Expenditures Within Each Fund This schedule summarizes expenditures by fund and department within each fund . Heading 1 . Enter the city/town name. Column: Fund/Department 2. Enter titles of funds and departments within each fund. All funds must be included within the appropriate fund type. Special Revenue Funds should consist of monies which are legally restricted as to how they may be expended. The Highway Users Revenue Fund and Local Transportation Assistance Fund have been listed here as examples . Other examples might include Grants-in-Aid or Community Development Block Grants . This list is not intended to be all inclusive. 12 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule E - Summary By Department of Expenditures Within Each Fund (Concl ' d) Expendable Trust Funds should consist of monies received by the city/town in a trustee capacity in which both the principal and earnings of the Fund may be expended. An example of an Expendable Trust Fund might be an Employee Benefit Trust Fund. Nonexpendable Trust Funds should consist of monies received in a trustee capacity in which the earnings of the Fund may be expended but the principal must remain intact. An example of a Nonexpendable Trust Fund would be the Fireman' s Pension and Relief Fund. The city/town should budget for contingencies as a separate department under the General Fund. Column: Adopted Budgeted Expenditures 1988-89 3. Enter the amounts from the Budgeted Expenditures Current Year column on Schedule E of the 1988-89 fiscal year' s adopted budget. Column: Expenditure Adjustments Approved 1988-89 4. Enter the amount of each departmental transfer defined and approved by the Council as an emergency during the 1988-89 fiscal year, by department, fund and total . Column: Actual Expenditures 1988-89 5. Enter the amount of the 1988-89 fiscal year' s actual expenditures , if available. If the actual expenditures are not available , enter the amount of actual expenditures as of the date the proposed budget was prepared plus the estimated expenditures for the remainder of the fiscal year. Column: Budgeted Expenditures 1989-90 6. Enter the amount of estimated expenditures for the 1989-90 fiscal year by department, fund and total . 13 AL. 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WO - - ----- - - . - o* oRoi' ,,,, - ..„.„,,,,,-,,,,,,,-,,..:- .5, - E :f-c z s, w _ FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100 0 - :__ ! _ ORO VALLEY,ARIZONA 85737 (602) 297-2591 vO '' ''),''''•: `:'- -. :-- ‘ • 44,,,,,i7-.-^:, u 446 - %%SP IZ0 August 11, 1989 Tucson Public Library Governmental Reference 255 W. Alameda Tucson, Arizona 85701 RE: 89/90 Budget for the Town of Oro Valley Enclosed is a copy of the 89/90 Budget for Oro Valley adopted by the Mayor and Council August 9, 1989. Sincerely, o. ',/ i l LJ' Kathryn Cuvelier, CMC Town Clerk enc. E.S."STEVE"ENGLE,Mayor CATHY HUFAUtT,Vitr Mayor ri-1{[I`:c <.V.0(,K Y Crni,nriirn nhor - - 4* . `_- r• FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100 0 ORO VALLEY,ARIZONA 85737 (602) 297-2591 `111' • • I z o August 11, 1989 Elaine Johnsen Research & Statistical Analyst II Arizona Department of Revenue 1600 West Monroe Revenue Building Phoenix, Arizona 85007 RE: 89/90 Budget for the Town of Oro Valley Dear Ms. Johnsen: Enclosed is a copy of the 89/90 Budget for Oro Valley which was adopted by the Mayor and Council August 9, 1989 . Sincerely, .%- '7,r / n Kathryn Cuvelier, CMC Town Clerk enc. E S."STEVE"ENGLE,Mayor CATHY HUFAULT,Vice Mayor CHERYL SKALSKY,Councilmember STEPHEN E RENNECKAR,CounciImember MIA SCROGGINS,III,Councilmember JON 1 OFVW_R,Town Man.aner .___ _ ---___:-.-_-- el-vito - ' - - . - - - - ' - O. r _ -. -. _ - -- __ - _- -. . ' ---:1_ - -_ 446_ a — '''' :- 10- FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100 0 - � *. --- M ORO VALLEY ARIZONA 85737 602 297-2591 to - . 'V 4 • , _ ..,: • IZ 0 444? . # P August 11, 1989 - Mr. Steve Ashorn Pima County Budget & Research 130 W. Congress, 7th Floor Tucson, AZ 85701 RE: 89/90 Budget for the Town of Oro Valley Dear Mr. Ashorn: The Town of Oro Valley has no property tax, therefore, the tax rate for Oro Valley is 0. Enclosed is a copy of the 89/90 Budget for Oro Valley which was adopted by the Mayor and Council August 9, 1989. Sincerely, A.&41_,Lpti . Kathryn Cuvelier, CMC Town Clerk enc. E.S."STEVE"ENGLE,Mayor CATHY HUFAULT,Vice Mayor CHERYL SKAt SKY,Councilmember STEPHEN E.RENNECKAR,Councilmember W►LRAM H SCROGGINS,III,Councilmember JON L.[EVNER,Town Manager TOWN OF ORO VALLEY COUNCIL COMMUNICATION MEETING DATE: 8-9-89 TO: HONORABLE MAYOR AND COUNCIL FROM: Kathryn Cuvelier , Town Clerk SUBJECT: Resolution No. ( R)89-31 - Adoption of the Final Budget for Fiscal Year 1989-90 SUMMARY: The total amount of the Final Budget expenditures and revenues totals $7 , 834 , 015 . General Fund - $6 , 127 , 931 Highway Fund - $ 602 , 553 ( Reduced by $97 , 439 ) Debt Service - $1, 103 , 531 Fund ( Imp. Dist . ) TOTAL - $7 , 834 , 015 SUGGESTED MOTION: I MOVE to APPROVE or disapprove Resolution No. ( R) 89-31 ���/ L7t}4 (1_4-664_,z-ze-'' �' SIGNATIJRyOF DEPARTMENT HEAD ---....-- c,.. 4./44'"tA.,.-'--- ......j 0 TOWN MANAGER'S REVIEW ',41-',.r-- i.-11---c'---,e, -- - -- c 11 7//cf, / � tn%,'ionaI., 45-606 Eye-Eawr:•: -A5406-2C'20$iot 0740:4 Made in USA _ _ — _ ' - - - I — L 4.,_ . . 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Ii 3819 + ji < l � i 1 j 1 1 I i. , '3c, } ! _____4______ ________ii— ! : 1f t 1 ,f , + , , i i; i 1 ,, , i , I t 39 i +� 1 i E , + + 139 i! 1 , ,40 iII ! f i t_ _______I I i + „ ,! , !` #,, i ; 1 +i i , ! i ' t1 , I. _, , -L -L f --4_ -4-4- 1 ' A .-4,--A---.4 i 4._ _,, TOWN OF ORO VALLEY COUNCIL COMMUNICATION MEETING DATE: 7-26-89 TO: HONORABLE MAYOR AND COUNCIL FROM: Kathryn Cuvelier, Town Clerk SUBJECT: Resolution No. ( R)89-28 SUMMARY: Jim Kriegh is requesting the Town Council to transfer $98 , 000 from General Fund to Streets and Roads for use for a new traffic signal; salaries ; and a new building. ( The attached revised Roads and Streets Budget prepared by Mr. Kriegh explains his request ) . Mayor Engle has agreed to consider the transfer of $100 , 000 . SUGGESTED MOTION: I MOVE to approve or disapprove Resolution No. ( R)89-28 . ATTACHMENTS: Revised Roads and Streets Budget for FY 89/90 Resolution No. ( R)89-28 ..„*". ei ,___ i 44 ..........: SI NAT , E O D EPARTMENT HEAD ,_ __ ..:2'- -- ‘2Vez- 1,4- TOWN MANAGER'S REVIEW Revised 7/ 18/89 PROPOSAL FOR ADDITIONAL FUNDS To ROADS AND STREETS BUDGET 1989-1990 Shared Revenue Taxes 88-89* 89-90** Auto Lieu $ 55,000 $ 60,000 State Sales 189,245 314,400 Urban Revenue 183,518 309,160 Sub-Tbtal $ 427,763 60.3% $ 683,560 70.4% Highway Users $ 233,567 $ 243,102 LTAF 48,067 44,479 SubTbtal $ 281,634 39.7% $ 287,581 29.6% GRAND TOTAL $ 709,397 100.0% $ 971,141 100.0% * 1988-1989 All shared revenues based on same population figure (2,866) . ** 1989-1990 General Fund based upon population of new census (5,238) . Highway fund based upon old census (2,866) . Discussion Shared revenues are needed for all aspects of Town government. As last year's revenues indicate, roads and streets need approximately 39.7% for operation. Population has increased, miles of road has increased and, consequently, roads and streets budget needs to keep pace with increases. Roads and streets should maintain it share of the shared revenue. page 2 Consequently, it is recommended that: the roads and streets portion of the Shared revenues should be: 39.7 (971,141) = $ 385,543 To make the deficit up, there should be added $ 385,543 - $ 287,581 = $ 97,962 to the budget. USe $ 98,000. $ 98,000 is app rodmatelY 38% of the revenue gains due to increased census. e use of this money in the budget would be shaven as follows: New Traffic Signal 26,667 Salaries * 60,000 Building 11,333 $ 98,000 * HarveyGill and one new roads and streets person and one part- timeIncludes office helper. Figures include 25% overhead. 1989 - 1990 'IOWN OF 010 Roads, Streets and Engineering Budget Income Highway User Fund 2866 (84.8227) = $243,102.00 LTAF 5225 (8.5127) = 44,479.00. Interest and Permits = 3,000.00 1988-1989 Reserve Carry Over = 84,000.00 1988-1989 Contingency Carry Over = 70,820.00 1988-1989 Estimated Operating Budget Carry Over - 437€14,44,00 '5 7 1 5? 1988-1989 Transfer of General Funds = 9�7ee0.00 /00,0°0 TOTAL $613,401.00 CD C: - il ta) 0 ,-i --- ,---1 (ll -r-i 'i' •rf cri j 1.1.11 .-br;r("jjr1 .h.1 aN D ro 6 . ) i u) u) •,-) 0-\ (9 2 0 m � U Q1 O �� B --0 4 •>� to E ¢1 � ro ra • 0 2 4-1 4,4 -0 5 4i rq -,- s '1-' > •A 1 -.,') id 4) fai 0 ti 5 > n m 0. gi cc3 6 1 G ��'+ � � 04) B 1 ' ni g g U) U) rd (18; C3dJ � 0 o 1 +�o vi ��•� O � c_2 'IT '0 -S4 . i* (1) n N• >1 .. o 41 . .+-Po 0 P 4. ...- r-9 � � �$4 44 E 9 roll 3 >1 -q a') (9 44 u) tp u) 10 a) ." .R B 8 a) 4.i 0 i 0 u) `,1 ,,4ami R § N 2- :0 0 � 6. -� � m� .� � g 1r-i r-i 0 $4 .n r2 -ri -6 +� 8 tr, 8 ns cii au) .2 5 r-i 14 A '-' a) ›, '8 0 . - - '.0 2 z .9 B u' ra 1 44 u) t) cn P 0 2 'a) e. 0 u) a) rEs 1 10'7) riii 8 t n r9 5 1 .,-i 0 tn u) a) Er) tin 'A .--4 a) .3 .2 "11 4-) N „ICJ) LA r._i CD 4.) 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Q) .4 r-i 0 O ✓ rgi w aLel a' En UJ V O En 8 [9 r� u Ow y 8 s< 0 DC ›.., r§, E a 4-) En a u rt a.)4-1 8 z CV r-t4 - IA O p-1 Q al RI rc + . 't ir , / 1 1 , T t - ♦ 1 - g* � . c L ~�'1 C E a. g > P • . (1, -r-i DI F. F . .S2, pc P › 4.. eg ...c, a) -r- C :4 L C. 1 C. SaDt1l2IaaUIO3 SIIOI1d3I w '2 S ONN IJ I I}I '3 Sc3 I I I S2i2UiHa Q C 0 itANJA, iiro.-„„„ .4\-"" '''''' ''''" ''''''•,,,,, .,„..=•::',11 ,,--,..,„.„„„„,,,.... . . ,„ .. ..... .,,: -m-1= " ��� ` THE LEAGUE OF ARIZONA CITIES & TOWNS la","",:".z * 'iliiiiiiiirig 1820 WEST WASHINGTON ST, • PHOENIX, ARIZONA 85007 • PH. (602) 258-5786 litib,. 11114, . cit...4... ollb,,,,„,,, „,..,..,::,,,:„.::,,,.4,,,,,-: ...,quiplissit. \\N„...„.....,...„.....,,, RECEIV€p July 25, 1989 JUL 2 6 1989_ ,<L.°4\ TOWN of ORO VALLEY TO: City/Town Managers or Clerks q,: I� FROM: Richard Meyers, Staff Assistant SUBJECT: REQUEST FOR 1989-90 BUDGET Every year after the beginning of the new fiscal year we begin collecting copies of the newly adopted budgets. The copies we receive are used throughout the year by the League staff on a wide variety of projects. Will you please send us a copy of your 1989-90 budget for our library. Basically, all we need is a copy of the Auditor General forms (Schedules A, B, C, D and E) which were published in the local newspaper. Thank you for your assistance and if you have any questions, please give me a call. MEMORANDU , TO: Jon Devner, Town Manager FROM: Royal Bouschor, Magistrate I/ d' DATE: July 20 , 1989 RE: Budget The allocation of sentencing costs of $10 , 000 is improperly allocated to Court. The Court cannot be involved legally/ethically with any sentencing. This is strictly a police matter. 0e0RO1, h_ kx,„_,'fit,',rfit'l.: 11? wz°41 (1/4, ,,:(; I 22,-\ r FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100 4:/ i fest�` ' ' !!! ipo , i ORO VALLEY, ARIZONA 85737 (602) 297-2591 t • • 446 ' i z CsO*9 July 14, 1989 i 1 At if a R. Rawan Government Documents Department University of Arizona Library Tucson, Arizona 85721 Dear Ms. Rawan: Enclosed are 3 issues of the Oro Valley Magazine to be added to the University Library. Unfortunately, due to our limited supply, we are only able to provide you with 1 copy of each magazine. You have been added to our mailing list for future mailings of our magazine and annual budget. Sincerely, TURN OF ORO VALLEY AdVA--(7yt,/ 6,446-ece:,/ Kathryn Cuvelier, CMC Town Clerk enc. E ."STEVE"ENGt E,Mayor CATHY HUFAULT.Vtce Mayor CHERYL SEAL.Si,•' Coun,.ciimember STEPHEN E RENNECKAP,Councitmember Wit.l IAM H.SCROGGI'S.f!t,(ounct!memhcr ;CON t DC VNFI. Tf:.,-'.'1,,,,• 7/12/89 Minutes, Special Session 2 ORDINANCE NO. (0)89-15 - AN ORDINANCE AMENDING ORDINANCE NO. (0) 89-13 EXTENDING THE EFFECTIVE DATE OF THE IGA FOR ANIMAL CONTROL SERVICES TO 8-15-89; AND ESTABLISHING A NEW FEE FOR RABIES VACCINATIONS Mayor Engle indicated that Pima County has not yet executed the IGA for the enforcement for this ordinance. Gary Kidd, Town Attorney, informed Council that the County Board of Supervisors, due to the summer schedule and the fact that the budgets will be undergoing consideration during the month of July, will be unable to act upon the proposed IGA any sooner than August 1, 1989. Mr. Kidd said for this reason, it is necessary to extend the effective date of the Animal Control Ordinance for a minimum period of thirty (30) days to ensure that the Town has an enforcement mechanism for the Code. Additionally, the rabies vaccination fee in the present Animal Control Code should be changed from $6. 00 to $8 . 00. A MOTION was made by Councilmember Skalsky to adopt Ordinance No. (0) 89-15, an Ordinance of the Town of Oro Valley, amending Ordinance No. (0) 89-13 by providing for a new effective date and directing that the Oro Valley Animal Control Code, Section B(iii) be amended to establish a rabies vaccination fee of eight dollars ($8 . 0 0) . MOTION SECONDED by Councilmember Scroggins and UNANIMOUSLY carried 5 - 0. RESOLUTION NO. (R) 89-26 - A RESOLUTION AUTHORIZING THE TRANSFER OF FUNDS FROM CONTINGENCY TO COURT, GENERAL ADMINISTRATION, CLERK AND COUNCIL Mayor Engle said in order to have enough funds in each category to cover expenditures for the 1989-90 Budget, the following funds need to be transferred from Contingency and placed into: $16, 000 to Court, $5, 000 to General Administration, $35, 000 to Clerk, and $15, 000 to Council. A MOTION was made by Councilmember Scroggins to adopt Resolution No. (R) 89-26 a Resolution Authorizing the Transfer of Funds from Contingency to Court, General Administration, Clerk and Council. MOTION SECONDED by Councilmember Renneckar and UNANIMOUSLY carried 5 - 0. RESOLUTION NO. (R) 89-27 - A RESOLUTION ADOPTING THE TENTATIVE BUDGET FOR FISCAL YEAR 1989-90 Mayor Engle said that Council needs to adopt a Tentative Budget, which may be reduced, but never increased. Mayor Engle said the proposed Budget total is $6,820,923 .00 which includes a possible borrowing of one and a quarter million dollars for a new Town Hall on the revenue side, and a possible expenditure of two 7/12/89 Minutes, Special Session 3 million dollars for a new Town Hall on the expenditure side. Mayor Engle said the final Budget will be adopted at the August 9th Council meeting. Mayor Engle noted in the past that the Town has never expended as much money as they have taken in. Kathi Cuvelier, Town Clerk, stated this will be a public hearing and copies of the final budget will be available. Mayor Engle read the caption to Resolution (R) 89-27 . A MOTION was made by Vice-Mayor Hufault and SECONDED by Councilmember Renneckar to adopt Resolution (R) 89-27 - which adopts the tentative budget for Fiscal Year 89-90. MOTION UNANIMOUSLY carried 5 - 0. PUBLIC HEARING ORDINANCE NO. (0) 89-16 - CONSIDERATION AND POSSIBLE ANNEXATION OF RANCHO FELIZ NO. 5 SUBDIVISION Vice-Mayor Hufault declared a conflict of interest and excused herself from the meeting. Mayor Engle opened the public hearing. John Leigh, homeowner in Rancho Feliz, said he spoke with Pima County to ascertain their five year plan for restoration in Rancho Feliz. Mr. Leigh said the County informed him that they had nothing budgeted for Rancho Feliz, and are not planning anything at this time. Mr. Leigh said he also asked the Oro Valley Police Department what they project the cost of increased police protection for Rancho Feliz would be, and they told him zero costs. Mr. Leigh indicated that Rancho Feliz would produce an income for the Town of about $100, 000 per year. Mr. Leigh said if the County has not budgeted improvement costs for Rancho Feliz throughout the next five years, Oro Valley would be the benefactor of about $500, 000 before having to do any major street work. Mr. Leigh pointed out if Rancho Feliz were annexed, the southwest quadrant of Lambert and LaCanada would be included. Mr. Leigh said this a commercial quadrant which would produce building permit income and sales tax revenue. Mr. Leigh said, from a personal standpoint, he would like to live in the Town that he works for, noting that he is an Oro Valley Police Officer. Tom Buvik, resident of Rancho Feliz, said he also is an Oro Valley Police Officer. Mr. Buvik indicated one of the main reasons for purchasing his home was for the chance that it would become part of Oro Valley. Mr. Buvik noted that the neighborhood is very quiet, and does not require police response for calls. Mr. Buvik said he agrees with what Mr. Leigh has stated, and (2e-e-QA.IL Lita'fitu nikap7S - 4041TgT�\ a":; ex-- � �� �:�\ THE UNIVERSITY OF ARIZONA bek( t5„��► N, -1419 l _ c > •®--a-- =� TUCSON, ARIZONA 85721 11-7 UNIVERSITY LIBRARY t � c�:� �,�-� � L 1989 N June 20, 1989 ;� 1 111 ORO VALLEY Dear Sir/Madam: We would like to obtain two copies of publications issued by your department. Because the information contained in your publications i s of considerable interest to University of Arizona students, other researchers, and the public, these documents will be added to both the Special Collections and Government Documents Departments at the University of Arizona Library. Please send all publications to: Atifa R. Rawan Government Documents Department University of Arizona Library Tucson, Arizona 85721 Ifossible please add us to your mailing list. Your assistance in keeping our collection of Arizona local documents current andcomprehen- sive rehen- p sive will be greatly appreciated. If you have any questions, feel free to call me at (602) 621-2179. Thank you for your cooperation. Si ncerel v. at;97:,Atifa R. Rawan Documents Librarian 40140, #2imihr ECONOMIC J ESTIMATES COMMISSION REVENUE BUILDING • 1600 WEST MONROE • PHOENIX, AZ 85007 14114:10, ROSE MOFFORD PAUL WADDELL GOVERNOR Chairperson ROBERT J. EGGERT, SR. RECEIVED Member ELLIOTT D. POLLACK 1989 JUL J ��81� Member IOWA ot -016/ June 29, "Lat City/Town Manager/Finance Director: Pursuant to A.R.S. Section 41-563, Paragraph A.5, the expenditure limitation for your municipality has been revised to includepopulation annexed o ulation since December 15, 1986, as reported by the Department of Economic Security. with changes,the municipalities please see the attached table. The Arizona Revised Statutes indicate that the new expenditure limitations maybe used "if it is received before the tentative l s.m budget adoption required by Section 42-302 . 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O U' 02 • • do 0 0 0 dp p dP PIS Og C ► P. to to 02 P3 to a Lot u1 of O trJ �► . a1 tv - to O Z H Ct O w to 401 O to O coto ut o O to ut ut o v+ o Z o Vd . I 0 y i c I I y W to Co 1 H tgi '° OW+ V+ at at A Ln :+ $ 0 O. toI L4 ,,0 1 Z H C - r H VI 1 1.. A Ct O dp n M w r O 0 C uso A ~ N O C . • . H A o N Co N C. w 0V m %C. t?, Co Lye N.1 C. de (0 dP dP OP OP OP dP 0 t -� - DEPARTMENT OF REVENUE ARIZONA 1600 WEST MONROE• PHOENIX, ARIZONA 85007 e ‘irtk..1 F PAUL WADDELL ROSE MOFFORD DIRECTOR GOVERNOR June 1, 1989 ECEIVED "JUN City/Town Managers , TONIN of ORO W and Clerks ALLEY City/Town Finance Directors Re: Final Estimated FY 1989-90 Sales and Income Tax Distributions The enclosed pages show the final estimates of 1989-90 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, 1989 and June 30, 1990 . Please note that the estimate does not reflect any legislative changes are proposed roposed but have not passed at this time. If any changes are passed which affect the city/town share of sales tax significantly, we will send a revised estimate. Note that questions occasionally arise pertaining to calculations of distribution amounts . Actual amounts distributed may not correspond exactly to the attached numbers due to the fact that Department of Revenue's computer carries out calculations to several decimal places . If you have any questions, please feel free to contact Harry Cordova at 542-3887, Extention 143 . Sincerely, DEPARTMENT OF REVENUE Paul Waddell Director PW:HC:me Enc . OTHER LOCATION:402 W. CONGRESS•TUCSON, ARIZONA 85701 FISCAL YEAR 1989-90: FINAL ESTIMATE OF DISTRIBUTION OF STATE SALES & INCOME TAX TO MUNICIPALITIES ESTIMATED ESTIMATED 89/90 89/90 % OF SALES TAX URBAN REVENUE COUNTY MUNICIPALITY POPULATION TOTAL DISTRIBUTION SEARING 108,447 4.4090% $7,032,396 $6,640,988 MARICOPA SCOTTSDALE 4 020 0.1634% $260,682 $246,173 CONT SURPRISE ' $8,140,993 132,942 5.4049% $8,620,808 TE.*�PE 271,771 4,438 0.1804% $287,788 $ TOLLESON $240,356 URG 3,925 0.1596% $254,522 WICREPtB 140,049 YOUNG'I'O 2,287 0.0930% $148,304 $ MOHAVE BULLHEAD CITY 17,091 0.6949% $1,108,290 $1,046,605 O CITY 2,099 0.0853% $136,113 $128,537 COLORADO RINGMAN 10,428 0.4240% $676,218 $638,581 LAZE HAVAs U CITY 17,749 0.7216% $1,150,959 $1,086,899 5 785 0.2352% $375,136 $354,257 NAVAJO HOLE ROOK ' PINETOP-LAKESIDE 2,389 0.0971% $154,918 $146,296 : SHOW 146,296SHOW LOW 5,027 0.2044% $325,983 $307,839 SNOWFLAKE 3,656 0.1486% $237,078 $223,883 TAYLOR 2,006 0.0816% $130,082 $122,842 WIN SLOW 7,921 0.3220% $513,648 $485,060 1,674 0.0681% $108,553 $102,511 PIMA �!�P�NA $320,760 O VALLEY 5,238 0.2130% $339,665 OR $401,348 SOUTH TUCSON 6,554 0.2665% $425,003 TUCSON 367,208 14.9292% $23,812,112 JUNCTION 14,279 0.5805% $925,942 $874,406 PINAL APACHE $958,178 CASA GRANDE 15,647 0.6361% $1,014,651 COOLIDGE 6,851 0.2785% $444,263 $419,536 ELOY 6,240 $382,120 0.2537% $404,641 FLORENCE 6,094 0.2478% $395,174 $373,1792,646 0.1076% $171,584 $162,034 MAMMOTH 1,906 0.0775% $123,597 $116,718 SUPERIOR 4,600 0.1870% $298,293 $281,691 SANTA CRUZ NOGALES 15,683 0.6376% $1,016,986 $960,383 60,012 PATAGONIA 980 0.0398% $63,549 $ YAVAPAI CAMP VERDE 5,850 0.2378% $379,351 $350,238 CHINO VALLEY 3,817 0.1552% $247,519 $233,742 CLARKDALE 1,696 0.0690% $109,979 $103,858 COTTONWOOD 5,009 0.2036% $324,816 $306,737 JEROME 470 0.0191% $30,478 $28,781 PRESCOTT 21,335 0.8674% $1,383,498 $1,306,495 PRESCO'IT VALLEY 5,471 0.2224% $354,775 $335,029 SEDONA 7,309 0.2972% $473,962 $447,583 • YUMA SAN LUIS 2,809 0.1142% $182,154 $172,015 SOMERTON 4,381 0.1781% $284,092 $268,280 WELLTON 940 0.0382% $60,956 $57,563 YUTA 46,807 1.9030% $3,035,265 $2,866,329 TOTAL 2,459,659 100.0000% $159,500,000 $150,622,581 . tmj 1:111:: . . FISCAL YEAR 1989-90: FINAL ESTIMATE OF DISTRIBUTION OF STATE SALES & INCOME TAX TO MUNICIPALITIES ESTIMATED ESTIMATED • 89/90 89/90 % OF SALES TAX URBAN REVENUE • OUNZ'Y MUNICIPALITY POPULATION TOTAL DISTRIBUTION SHARING C 4,001 0.1627% $259,450 $245,010 APACHE EAGAR SPRINGERVILLE 1,879 0,0764$ $121,846 $115,065 ST. JOHNS 3,368 0.1369% $218,403 $206,247 4,251 0.1728% $275,662 $260,319 COCHISE BENSON $438,091 7,154 0.2909% $463,911 BISBEE $799,635 13,058 0.5309% $846,764 DOUGLAS 0.0675% $107 710 $101,715 HUACHUCA CITY 1,661 � SIERRA VISTA28,788 1.1704% $1,866,798 $1,762,896 TOMBSTONE 1,632 0.0664% $105,829 $99,939 WILLCOX 3,243 0.1318% $210,297 $198,592 COCONINO FLAGSTAFF 38,247 1.5550% $2,480,180 $2,342,138 FREDONIA 1,040 0.0423% $67,440 $63,687 PAGE 6,469 0.2630% $419,491 $396,143 WILLIAMS 2,266 0.0921% $146,942 $138,763 GILA GLOBE 6,886 0.2800% $446,532 $421,679 HAYDEN 1,2 05 0.0490% $78,140 $73,791 MIAMI2.716 0.1104% $176,123 $166,320 PAYSON 7,003 0.2847% $454,119 $428,844 WINKELMAN 1,060 0.0431% $68,737 $64,911 GRAHAM PIMA 1,599 0.0650% $103,689 $97,918 SAF FORD 7,010 0.2850% $454,573 $429,273 TCHER 3,436 0.1397% $222,812 $210,411 THA ., GREENLEE CLIFTON N 4,245 0.1726% $275,273 $259,952 DUNCAN 603 0.0245% $39,102 $36,926 . LA PAZ PARKER 2,542 0.1033% $164,840 $155,665 MARICOPA AVONDALE 9,704 0.3945% $629,269 $594,246 BUCKEYE 3,779 0.1536% $245,054 $231,415 CAREFREE 1,518 0.0617% $98,437 $92,958 CAVE CREEK 2,301 0.0935% $149,212 $140,907 CHANDLER 63,817 2.5945% $4,138,302 $3,907,973 EL MIRAGE 4,307 0.1751% $279,293 $263,749 GILA BEND 1,999 0.0813% $129,628 $122,413 GILBERT 12,102 0.4920% $784,771 $741,092 GLENDALE 122,392 4.9760% $7,936,679 $7,494,941 GOODYEAR 4,598 0.1869% $298,164 $281,569 GUADALUPE 4,609 0.1874% $298,877 $282,242 � •• LITCSPZELD PARK 3,708 0.1508% • $240,450 $227,067 MESA 239,587 9.7407% $15,536,351 $14,671,632 PARADISE VALLEY 11,818 0.4805% $766,355 $723,701 PEORIA 27,598 1.1220% $1,789,631 $1,690,024 PHOENIX 898,756 36.5399% $58,281,080 $55,037,283 . . . N REPORT RECEIVED OL: ink MAR 2 1 1989 INN of ORO VALLE`t STATE SHARED REVENUES - BUDGET ESTIMATES March 20, 1989 We have good news to report on the state shared revenue estimates for cities and towns for 1989-90. Overall these revenue estimates are slightly higher than state shared revenues estimated for 1988-89. 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 1989-90 HURF estimate represents an 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 of motor vehicle fuel sales. Not included in the HURF projections are the seven percent monies for Phoenix and Tucson. 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. Income tax increased by 4.4% over last year's figure. The state sales tax distribution is a preliminary Department of Revenue estimate and represents a 6.9% 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 $159,500,000 Total State Income Tax 150,622,581 Total Highway User Revenue 191,165,500 , 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/TOWN PROJECTED ESTIMATES LOCAI ‘NSPORTATION ASSISTANCE, HIGHWAY USER, S : SALES TAX AND STATE INCOME TAX REVENUES FOR FY CITY/TOWN LTAF HIGHWAY USER SALES TAX INCOME TAX APACHE JUNCTION $147,148 $1,341,269 $926,751 $875,170 AVONDALE 96,533 694,784 629,820 594,765 BENSON 32,883 333,558 275,903 260,547 BISBEE 65,808 569,517 464,317 438,474 BUCKEYE 33,602 270,568 245,269 231,618 BULLHEAD CITY 200,683 1,832,161 1,109,259 1,047,520 CAMP VERDE 50,277 495,598 379,683 358,551 CAREFREE 14,135 108,685 98,523 93,039 CASA GRANDE 158,151 1,469,769 1,015,539 959,016 CAVE CREEK 21,837 164,746 149,342 141,030 CHANDLER 691,430 4,569,150 4,141,921 3,911,390 CHINO VALLEY 36,819 323,367 247,735 233,947 CLARKDALE 18,028 143,681 110,076 103,949 CLIFTON 30,513 306,128 275,514 260,179 COLORADO CITY 17,775 225,013 136,232 128,649 COOLIDGE 58,783 643,535 444,651 419,903 COTTONWOOD 46,002 424,351 325,100 307,005 DOUGLAS 119,640 1,039,523 847,505 800,334 DUNCAN 10,000 43,485 39,137 36,958 EAGAR 39,189 703,095 259,677 245,224 EL MIRAGE 33,814 308,371 279,538 263,979 ELOY 51,631 586,142 404,995 382,454 FLAGSTAFF 355,491 4,647,124 2,482,349 2,344,187 FLORENCE 57,683 572,427 395,519 373,506 FREDONIA 11,257 126,363 67,499 63,742 GILA BEND 16,970 143,124 129,741 122,520 GILBERT 172,625 866,475 785,457 741,740 GLENDALE 1,191,149 8,762,985 7,943,619 7,501,495 GLOBE 53,027 690,689 446,923 422,048 GOODYEAR 40,924 329,206 298,424 281,815 GUADALUPE 40,628 329,994 299,138 282,489 HAYDEN 10,000 120,866 78,208 73,855 HOLBROOK 50,530 787,786 375,464 354,567 HUACHUCA CITY 18,748 132,229 107,804 101,804 J EROM E 10,000 39,817 30,504 28,807 KEARNY 21,160 248,547 171,734 162,175 KINGMAN 104,489 1,117,885 676,809 639,140 LAKE HAVASU CITY 178,253 1,902,698 1,151,965 1,087,849 LITCHFIELD PARK 34,322 265,484 240,661 227,266 MAMMOTH 15,870 179,036 123,705 116,820 ,� MARANA 21,245 141,994 108,648 102,601 (,,�r MESA 2,280,559 17,153,876 15,549,937 14,684,462 f L.. MIAMI 20,991 272,424 176,277 166,466alk.)P egf'rfAiz NOGALES 141,562 1,285,593 1,017,875 961 G- 44 479 O SOC.W E204;79--o Soi-e-9 '`p O R O VALLEY � � 419 858 � 396 490 ,, �'�� PAGE 60,857 86,003 9 , PARADISE VALLEY 100,553 824,089 767,025 724,334 `� `tl PARKER 25,688 751,942 164,984 155,801 , , F '`' ' "10; PATAGONIA 10,000 80,334 63,605 60,065 )A j PAYSON 67,205 702,424 454,516 429,219 0-__,- ';" e'l PEORIA 335,685 1,975,953 1,791,196 1,691,502 PHOENIX 8,089,070 63,123,389 58,330,815 155,084,246 A/ vlo,;)*1 ., V 4 PIMA 15,362 139,797 103,780 98,004t"' `' PINETOP-LAKESIDE 23,065 325,328 155,053 146,424 PAAII ‘.-- 638 1,807,452 1 384 707 1 307 PRESCOTT 202,799 , PRESCOTT VALLEY 65,258 463,490 355,085 335,322 SAFFORD 61,068 612,869 454,971 429,648 SAN LUIS 33,306 278,293 182,313 172,166 SCOTTSDALE 1,060,844 7,764,555 7,038,546 6,646,796 SEDONA 61,999 703,661 474,377 447,974 SHOW LOW 46,214 684,564 326,268 308,108 SIERRA VISTA 292,772 2,291,759 1,868,430 1,764,438 SNOWFLAKE 32,502 497,865 237,286 224,079 SOMERTON 39,273 570,753 284,340 268,515 SOUTH TUCSON 55,313 555,929 425,375 401,699 SPRINGERVILLE 17,986 330,197 121,953 115,165 ST. JOHNS 34,449 591,858 218,594 206,427 SUPERIOR 35,803 432,092 298,554 281,937 SURPRISE 45,748 287,823 260,910 246,389 TAYLOR 17,267 273,172 130,196 122,949 TEM P E 1,222,593 9,518,340 8,628,347 8,148,112 THATCHER 30,978 300,402 223,007 210,595 TOLLESON 40,881 317,751 288,040 272,008 TOMBSTONE 15,616 129,920 105,922 100,026 TUCSON 3,362,775 30,193,646 23,832,935 22,506,446 WELLTON 10,000 93,128 61,009 57,613 WICKENBURG 34,406 281,021 254,745 240,566 WILLCOX 30,978 258,169 210,481 198,766 WILLIAMS 20,483 275,326 147,070 138,885 WINKELMAN 10,000 106,322 68,797 64,968 WINSLOW 74,780 1,078,661 514,097 485,484 YOUNGTOWN 20,187 163,744 148,433 140,172 YUMA 429,594 4,637,259 3,037,919 2,868,835 $23,000,000 $191,165,500 $159,500,000 $150,622,581 0110 sp7• r. FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100 0 ORO VALLEY ARIZONA 85737602 297-2591 t ) 44) #9' r � ZO July 13, 1989 p- Christopher Smith, Research Analyst ' Arizona State Senate 1700 West Washington Street Phoenix, Arizona 85007 RE: MUNICIPAL PROPERTY CORPORATIONS The Town of Oro Valley has no municipal debt to any municipal property corporation as of December 31, 1988. Sincerely, eaw44444> Kathryn Cuvelier, CMC Town Clerk E.S."STEVE"ENGLE,Mayor CATHY HUFAUIT,Vice Mayor CHERYL SKALSKY,Councilmember STEPHEN E.RENNECKAR,Councilmernber Wry IIAM H SC°OGGINS,111,Counc,imc mber irIN! t;l-`•/t!Fr Tr,wn ManAnor JOINT LEGISLATIVE COMMITTEE ON MUNICIPAL PROPERTY CORPORATIONS RECEIVED To the Mayor and Council of the Town of Oro Valley: 1JUN 6 1989 WW1 of ORO VALLEY OFFICIAL NOTICE LEY Pursuant to Laws 1989, chapter 232, section 1, subsection D you are hereby notified of your responsibility to furnish to the JOINT LEGISLATIVE COMMITTEE ON MUNICIPAL PROPERTY CORPORATIONS the following information: - Not later than June 28, 1989, a report of all municipal debt, if any, owed by the Town of Oro Valley to any municipal property corporation(s) as of December 31, 1988, including a summary of the material terms and conditions of each debt obligation. If you have no such debt, please notify the Committee of that fact. - Not later than August 15, 1989, a revision of the June 28 report, updated to June 30, 1989. - Any other information, as requested by the Committee, necessary for the Committee to perform its responsibilities under law. Please send all reports and correspondence to: Christopher Smith, Research Analyst Arizona State Senate 1700 West Washington Street Phoenix, Arizona 85007 A copy of Laws 1989, chapter 232 is enclosed for your reference. DOUG TODD MARK KILLIAN State Senator State Representative Cochairman Cochairman ViwitAIP/ Okt" Conference Engrossed ISSUED BY JIM SHUMWAY State of Arizona SECRETARY OF STATE Senate Thirty-ninth Legislature First Regular Session 1989 CHAPTER 232 SENATE BILL 1148 AN ACT RELATING TO PUBLIC FINANCES; PRESCRIBING A JOINT LEGISLATIVE COMMITTEE ON MUNICIPAL PROPERTY CORPORATIONS; PRESCRIBING MEMBERS AND DUTIES; PRESCRIBING NOTICE TO CITIES AND TOWNS; PRESCRIBING COOPERATION OF CITIES AND TOWNS, AND PROVIDING FOR REPORTS. 1 Be it enacted by the Legislature of the State of Arizona: 2 Section 1. Joint legislative committee on municipal 3 property corporations 4 A. A joint legislative committee on municipal property corporations 5 is established consisting of the following members: 6 1. Two members of the senate, appointed by the. president of the 7 senate, one of whom shall be the chairman of the senate finance committee 8 serving as cochairman and no two of whom shall be of the same political 9 party affiliation. 10 2. Two members of the house of representatives, appointed by the 11 speaker of the house of representatives, one of whom shall be the chairman 12 of the house of representatives ways and means committee serving as 13 cochairman and no two of whom shall be of the same political party 14 affiliation. 15 3. The director of the department of revenue, or the director's 16 designee. 17 4. Two members of governing bodies of incorporated cities or towns, 18 one of whom shall be appointed by the president of the senate and one of 19 whom shall be appointed by the speaker of the house of representatives. Z0 5. Two members of the public, one of whom shall be appointed by the 21 president of the senate and one of whom shall be appointed by the speaker 22 of the house of representatives and neither of whom shall be employed by, 23 or under contract with, the state or any incorporated city or town. 24 B. Members of the committee are not eligible to receive 25 compensation for their services, but non-legislative members are eligible S.B. 1148 1 for reimbursement by legislative council for expenses pursuant to title 2 38, chapter 4, article 2, Arizona Revised Statutes. 3 C. The committee shall conduct studies, inquiries and research and 4 make legislative recommendations relating to: 5 1 . The existence, formation and operation of municipal property 6 corporations in this state. 7 2. The nature and variety of municipal financing arrangements using 8 municipal property corporations. 9 3. The nature of municipal obligations to municipal property 10 corporations, including the total municipal debt to such corporations, 11 municipal revenues securing such obligations and conditions under which 12 general municipal revenues could become obligated for the debt. 13 4. The applicability of constitutional and statutory municipal 14 debt, levy and expenditure limits to municipal obligations to municipal 15 property corporations and other measures to increase municipal 16 accountability and responsiveness to the public. 17 5. Measures to increase public awareness and participation in the 18 formation of municipal property corporations and in incurring obligations 19 to municipal property corporations. 20 6. Instances of the use of municipal property corporation financing 21 to support public building projects that have been rejected in bond 22 elections and other referrenda, and other alleged abuses of public 23 accountability through the means of municipal property corporations. 24 7. Existing and improved requirements for reporting municipal debt 25 owed to municipal property corporations including separate, itemized 26 accounting for refinanced debt, a standardized format for the reports and 27 penalties and other sanctions for failure to make timely and accurate 28 reports. 29 D. incorporated cities and towns in this state shall cooperate with 30 the committee in furnishing information necessary to perform its 31 responsibilities under this section. Not later than fifteen days after 32 the effective date of this act the governing body of each city and town 33 which owes municipal debt to a municipal property corporation shall report 34 that debt, as it existed on December 31, 1988, to the committee 35 cochairmen, including a summary of the material terms and conditions of 36 each debt obligation. The cochairman of the committee shall give notice 37 to each incorporated city and town of their obligation under this act 38 within five days after the effective date of this act. The governing 39 bodies shall file supplementary reports on or before August 15, 1989 to 40 update the previous reports to the end of the 1988-1989 fiscal year. 41 E. The committee shall deliver a final report of its findings and 42 recommendations to the president of the senate and the speaker of the 43 house of representatives on or before December 15, 1989. 44 F. For purposes of this section, "municipal property corporation" 45 means a corporation organized by or at the direction of a city or town to 46 construct and own a municipal building project or other facility which the 47 city or town pledges to lease or lease-purchase with municipal special or 48 general revenues. -2- S. B. 1148 1 Sec. 2. Emergency 2 To preserve the public peace, health and safety it is necessary that 3 this act become immediately operative. It is therefore declared to be an 4 emergency measure, to take effect as provided by law. Approved by the Governor June 7, 1989 ' fled in th Office of the Secretary of State June 7, 1989 -3- 3700, 1(p9 ',W, 753 /00, COC t'l?i:j 6/0, 9', / TOWN OF ORO VALLEY FISCAL YEAR 89/90 REVENUES GENERAL FUND BUDGET ACTUAL BUDGET Shared Taxes FY 88/89 FY 88/89 FY 89/90 Auto Lieu 55, 000 61, 116. 00 60, 000 State Sales 189,245 203 , 022 . 00 339, 946 Urban Revenue 183,518 193, 096. 00 321, 037 LOCAL REVENUES Building Permits 400, 000 427, 104 . 00 340, 000 Business Licenses 8,500 10,766. 00 8, 500 Cable Television 6, 000 3 , 053 . 00 10, 000 Fines & Forfeitures 350, 000 358, 424 . 00 400, 000 Interest 118, 000 124, 027. 00 100, 000 Miscellaneous 55, 000 33 , 966. 00 35, 000 Renters Tax 54, 600 52 , 175. 00 55, 000 Sales Tax 969, 164 1, 081, 023 . 00 1, 080, 274 Training, ALEOAC 2 , 500 1,242 . 00 2 , 500 Zoning Applications 165, 000 117, 685. 00 150, 000 Possible Town Hall Financing 1,250, 000 TOTAL INCOME 2, 556, 527 2 , 666, 699 . 00 4, 152 , 257 Cash Forward 1-Jul-89 1, 433 , 641 1,712 , 174 TOTAL 3,990, 168 2 , 666, 699 . 00 5,864 , 431 OTHER REVENUE Marana (Dispatching) 0 0. 00 54, 500 ADOT (r-o-w landsc. ) 0. 00 30, 000 GRANT FUNDS 32 , 177 . 00 41, 500 SEIZURE FUNDS 0. 00 100, 000 MANTIS (FEDERAL) 22 , 333 . 00 37, 500 SUB-TOTAL 54, 510. 00 263 , 500 TOTAL GENERAL FUND 3 ,990, 168 2 ,721, 209 . 00 6, 127, 931 HIGHWAY FUND Highway User's 233, 567 232 , 124 . 00 243 , 102 LTAF 48, 067 48,564 . 00 44 ,479 Interest 1, 000 2 , 148. 00 2, 000 Miscellaneous 3 ,273 5. 00 0 Permits 10, 000 490. 00 1, 000 TOTAL INCOME 295,907 283 , 331. 00 290, 581 Cash Forward 1-Jul-89 224,846 311,972 TOTAL HIGHWAY FUND 520,753 283 , 331. 00 602 , 553 DEBT SVC (IMP. DIST. ) 0 116,950. 00 1, 103,531 TOTAL REVENUE 4 ,510,921 3 , 121,490. 00 7 ,834, 015 TOWN OF ORO VALLEY FINAL BUDGET FISCAL YEAR 89/90 EXPENDITURES GENERAL FUND BUDGET CONTINGENCY ACTUAL BUDGET ************ FY 88/89 TRANSFERS FY 88/89 FY 89/90 Capital Improvements 100, 000 7, 900. 00 2, 000, 000 Building Codes 167, 425 165, 525. 00 181, 277 Court 264, 188 16, 000 284,895. 00 407, 524 General Administration 98, 836 15, 000 111, 282 . 00 174,851 Mayor & Council 13,700 25, 000 18, 898. 00 23 ,700 Planning & Zoning 156, 080 129, 836. 00 247, 383 Police 1, 319,950 1, 222 , 363 . 00 1, 496, 096 Town Attorney 93 , 348 10, 000 101,778 . 00 168, 933 Town Clerk 187, 368 55, 000 245, 216. 00 264, 278 Town Manager 92 , 191 54 , 446. 00 96, 053 Contingency 1,497, 082 (121, 000) 121, 000. 00 1, 067, 836 TOTAL GENERAL FUND 3 ,990, 168 0 2, 463 , 139 . 00 6, 127, 931 HIGHWAY FUND 520,753 296, 043 . 00 602 , 553 ************ DEBT SVC (IMP. DIST. ) 0 116, 950. 00 1, 103 , 531 TOTAL EXPENDITURES 4,510, 921 2 ,876, 132 . 00 7, 834 , 015 Exp. Detail 1 BUDGET CONTINGENCY PROJECTED BUDGET ************* FY 88/89 TRANSFERS FY 88/89 FY 89/90 COURT ALEOAC Surcharge 72,500 16, 000 116,482 . 00 124, 000 Community Services 0 0. 00 2 ,400 Contract Services 65, 000 63 , 553 . 00 75, 000 Court Services 0 0. 00 1,800 Dues & Subscriptions 1, 100 1, 074 . 00 1,445 Equipment Maintenance 3 , 300 1, 605. 00 3 ,700 Furniture & Equipment 6, 500 5, 843 . 00 21, 350 Insurance 2, 500 2, 505. 00 2 , 000 Jury 7, 000 846. 00 7, 000 Meetings & Training 3 , 300 1, 063 . 00 4, 300 Miscellaneous 3 ,500 3 , 200. 00 700 Office 7, 300 4, 758. 00 7, 500 Personnel 92, 188 83 ,966. 00 136, 329 Sentencing Costs 0 0. 00 0 Total Operating 264, 188 16, 000 284,895. 00 387, 524 *Total Reserves* 10, 000 20, 000 TOTAL COURT 274 , 188 16, 000 284 , 895. 00 407, 524 GENERAL ADMIN Capital Improve. 100, 000 7, 900. 00 2, 000, 000 Animal Control 200 0. 00 6, 500 Bldgs & Grds (Admin) 71, 686 9, 000 80,986. 00 79, 451 Bldgs & Grds (PD) 19, 750 18, 267. 00 47 , 050 Bldgs & Grds (PDS) 0 0. 00 22 , 150 Insurance 3 , 000 4 , 000 6, 854 . 00 13 , 000 Pool Cars 1, 200 638 . 00 1, 200 Miscellaneous 3 , 000 2 , 000 4, 537. 00 2 , 800 Oracle Rd. Median Land 0 0. 00 2 , 700 Total Operating 198 ,836 15, 000 119, 182 . 00 2 , 174, 851 TOTAL GENERAL ADMIN 198,836 15, 000 119, 182 . 00 2 , 174 ,851 PLANNING & ZONING Advertising 2 , 000 2, 167 . 00 3 , 000 Consulting Services 60, 000 60, 117 . 00 50, 000 Meetings & Training 6, 300 3 , 170. 00 6, 000 Miscellaneous 1, 500 433 . 00 2 , 500 Office & Supplies 9, 600 6,292 . 00 14, 900 Personnel 75, 180 57, 657. 00 126, 883 Refer. & Memberships 1, 500 0. 00 1, 100 Assur. Coord./Census 0 0 18, 000 Total Operating 156, 080 0 129, 836. 00 222 , 383 *Total Reserves* 0 25, 000 TOTAL P & Z 156, 080 0 129, 836. 00 247, 383 Exp. Detail 2 JDGET CONTINGENCY PROS ,:TED BUDGET ************* FY 88/89 TRANSFERS FY 88/89 FY 89/90 POLICE Capital Expenditures 45,900 24, 058. 00 4, 175 Dispatching 47,800 3,708.00 0 Dues & Subscriptions 1, 100 1, 255.00 285 Insurance 52, 000 52, 550.00 55, 000 Maintenance/Repair 2 , 150 3,932. 00 52, 350 Miscellaneous 1, 300 34,452. 00 1,950 Office & Supplies 6,550 10,923.00 8,700 Personnel 1, 090,900 1, 036,227.00 1, 255,778 Train./Tuition/Travel 5,400 6,862 .00 9,708 Uniforms & Equipment 7,950 3,885.00 23 , 150 Vehicles 48,900 44,511. 00 0 Sentencing Costs 0 0 10, 000 Total Operating 1, 309,950 0 1,222 , 363. 00 1,421, 096 *Total Reserves* 10, 000. 00 75, 000 TOTAL POLICE 1, 319,950 0 1,222, 363 .00 1, 496, 096 TOWN ATTORNEY Dues & Subscriptions 1, 000 699.00 595 Furniture & Equipment 410 4, 569.00 2,926 Law Library 5, 000 2, 180. 00 5, 000 Liab Ins Deductible 0 10,000 5, 087. 00 5, 000 Meetings & Training 4, 000 4, 072. 00 3 , 125 Office 3,800 2 , 596. 00 5, 000 Outside Counsel 5, 000 2 ,281. 00 5, 000 Personnel 59, 138 80,294. 00 127,287 Total Operating 78, 348 10,000 101,778. 00 153 ,933 *Reserves* 15,000 15, 000 TOTAL TOWN ATTORNEY 93, 348 10,000 101,778.00 168,933 TOWN CLERK Advertising 3 , 000 2,970 5, 968. 00 5, 000 Dues & Subscriptions 190 260 444 . 00 500 Election Services 0 0. 00 2 , 000 Equipment Maintenance 5, 000 6,200 11, 179. 00 10, 000 Furniture & Equipment 12, 758 1, 654.00 10, 000 Insurance 3,000 3, 024 . 00 4, 000 Meetings & Training 3, 620 2,948. 00 2, 025 Miscellaneous 1, 600 657.00 500 Office 8, 000 5,000 11, 399.00 10, 000 Outside Services 6, 500 5,000 10,712 . 00 8, 500 Personnel 142, 200 35, 570 180, 058. 00 190,253 Recording Fees 1, 500 702 .00 1, 500 Assur. Coordinator 0 0 16,471.00 0 Total Operating 187, 368 55, 000 245, 216.00 244, 278 *Total Reserves* 0 20,000 TOTAL TOWN CLERK 187,368 55, 000 245, 216.00 264,278 Exp. Detail 3 BUDGET CONTINGENCY ACTUAL BUDGET ************* FY 88/89 TRANSFERS FY 88/89 FY 89/90 TOWN MANAGER OV Magazine 400 1, 613 . 00 1, 000 Dues & Subscriptions 840 1, 130. 00 910 Furniture & Equipment 0 0. 00 500 Meetings & Training 3, 200 2, 579. 00 3 , 500 Office Supplies 500 233 . 00 500 Personnel 75, 051 48, 924 . 00 86, 443 Vehicle Maintenance/ 10, 200 (33 . 00) 1, 200 Repair Total Operating 90, 191 54, 446. 00 94, 053 *Total Reserves* 2 , 000 0 2 , 000 TOTAL TOWN MANAGER 92 , 191 0 54, 446. 00 96, 053 HIGHWAY Capital Expense 54 ,400 54, 156. 00 113, 600 General Maintenance 8, 000 3 , 165. 00 6, 000 Insurance 27, 000 23, 344. 00 27, 000 Miscellaneous 5,800 9, 277 . 00 7 , 400 Personnel 144, 375 124, 539 . 00 227,970 Professional Services 20, 500 4, 242 . 00 20, 500 Road Improvements 58, 000 43 ,402 . 00 60, 000 Street Maintenance 30,258 20, 846. 00 38, 000 Travel, Memb. & Subs. 0 0. 00 2 , 500 Vehicles/Equipment 17, 600 13 , 072 . 00 20, 500 Maintenance Contingency 70, 820 0 36, 300 Total Operating 436,753 296, 043 . 00 559 , 770 *Reserves* 84, 000 42 ,783 TOTAL HIGHWAY 520,753 296, 043 . 00 602 , 553 BUILDING CODES Dues & Subscriptions 1, 200 678 . 00 710 Furniture & Equipment 800 22 , 684 . 00 0 Insurance 0 0. 00 3 , 000 Meetings & Training 1, 100 1, 676. 00 1, 950 Office & Supplies 1, 200 2 , 003 . 00 3 , 000 Outside Services 35, 000 26, 086. 00 45, 000 Personnel 128, 125 112 , 398 . 00 120, 117 Vehicle Maintenance 0 0. 00 2 , 500 Total Operating 167, 425 0 165, 525. 00 176, 277 *Reserves* 0 5, 000 TOTAL BUILDING CODES 167, 425 0 165, 525. 00 181, 277 TOWN OF ORO VALLEY FISCAL YEAR 89/90 REVENUES GENERAL FUND BUDGET ACTUAL BUDGET Shared Taxes FY 88/89 FY 88/89 FY 89/90 Auto Lieu 55, 000 61, 116. 00 60, 000 State Sales 189, 245 203 , 022 . 00 339, 946 Urban Revenue 183, 518 193, 096. 00 321, 037 LOCAL REVENUES Building Permits 400, 000 427, 104. 00 340, 000 Business Licenses 8, 500 10,766. 00 8 , 500 Cable Television 6, 000 3 , 053 . 00 10, 000 Fines & Forfeitures 350, 000 358, 424.00 400, 000 Interest 118, 000 124, 027 .00 100, 000 Miscellaneous 55, 000 33 ,966. 00 35, 000 Renters Tax 54, 600 52, 175. 00 55, 000 Sales Tax 969, 164 1, 081, 023 . 00 1, 080, 274 Training, ALEOAC 2, 500 1, 242 . 00 2 , 500 Zoning Applications 165, 000 117, 685. 00 150, 000 Possible Town Hall Financing 1,250, 000 TOTAL INCOME 2 , 556, 527 2 , 666, 699 . 00 4, 152 , 257 Cash Forward 1-Jul-89 1,433, 641 1,712 , 174 TOTAL 3 ,990, 168 2, 666, 699. 00 5,864 , 431 OTHER REVENUE Marana (Dispatching) 0 0. 00 54 , 500 ADOT (r-o-w landsc. ) 0.00 30, 000 GRANT FUNDS 32, 177. 00 41, 500 SEIZURE FUNDS 0. 00 100, 000 MANTIS (FEDERAL) 22, 333 . 00 37, 500 SUB-TOTAL 54, 510. 00 263 , 500 TOTAL GENERAL FUND 3 ,990, 168 2,721, 209. 00 6, 127 , 931 HIGHWAY FUND Highway User's 233, 567 232 , 124 . 00 243 , 102 LTAF 48, 067 48, 564 . 00 44 , 479 Interest 1, 000 2 , 148. 00 2 , 000 Miscellaneous 3 , 273 5. 00 0 Permits 10, 000 490. 00 1, 000 TOTAL INCOME 295, 907 283 , 331. 00 290, 581 Cash Forward 1-Jul-89 224, 846 311, 972 TOTAL HIGHWAY FUND 520,753 283 , 331. 00 602 , 553 DEBT SVC (IMP. DIST. ) 0 116,950. 00 1, 103 , 531 TOTAL REVENUE 4, 510,921 3, 121, 490. 00 7,834 , 015 BUDGET WORKSHEET FISCAL YEAR 89/90 GENERAL ADMINISTRATION BLDGS & GROUNDS BUDGET PROJECTED BUDGET ************ FY 88/89 FY 88/89 FY 89/90 ADJUSTMENT TOWN HALL/COURT Rent 42 , 486. 00 46, 753 . 00 47 , 752 Insurance 3 , 500. 00 3 , 428. 00 8, 000 Supplies 3 , 500. 00 1, 977 . 00 2 , 000 Maintenance 2 , 000. 00 8, 047 . 00 5, 500 Utilities Electric 7, 300. 00 9, 733 . 00 10, 000 Telephone 5, 000. 00 14, 592 . 00 13 , 849 Water 100. 00 329 . 00 350 Gas 0. 00 0. 00 0 Total Utilities 12 , 400. 00 24, 654 . 00 24 , 199 Bottled Water 0. 00 536. 00 400 TOTAL TOWN HALL/COURT 63 , 886. 00 84, 859 . 00 87 , 451 PLANNING/ENGINEERING/BUILDING Rent 0. 00 0. 00 12 , 000 Insurance 0. 00 0. 00 0 Supplies 0. 00 0. 00 500 Maintenance 0. 00 0. 00 3 , 500 Utilities Electric 0. 00 0. 00 2 , 500 Telephone 0. 00 0. 00 3 , 250 Water 0. 00 0. 00 150 Bottled Water 0. 00 200. 00 250 Gas 0. 00 0. 00 0 Total Utilities 0. 00 200. 00 6, 150 TOTAL PDS SERVICES 0 400 22 , 150 POLICE DEPARTMENT Insurance 2 , 500. 00 3 , 428 . 00 5, 000 Supplies 1, 000. 00 1, 177 . 00 1, 200 Maintenance 4 , 000. 00 6, 123 . 00 6, 200 Utilities Electric 5, 000. 00 5, 493 . 00 5, 500 Telephone 6, 000. 00 5, 109 . 00 5, 200 Water 1, 000. 00 420. 00 450 Gas 250. 00 195. 00 200 Total Utilities 12 , 250. 00 11, 217 . 00 11, 350 TOTAL POLICE 19, 750. 00 22 , 545. 00 52 , 050 Animal Control 200. 00 0. 00 6, 500 Pool Car 2 , 500. 00 3 , 428 . 00 1, 200 Oracle Rd. Median Land 1, 000. 00 1, 177 . 00 2 , 700 Miscellaneous 4, 000. 00 6, 123 . 00 2 , 800 7, 700. 00 10, 728 . 00 13 , 200 TOTAL GENERAL ADM. 91, 336. 00 118, 532 . 00 174 , 851 4:, BUDGET WORKSHEET FISCAL YEAR 90/91 GENERAL ADMINISTRATION BLDGS & GROUNDS BUDGET PROJECTED BUDGET ************ FY 89/90 FY 89/90 FY 90/91 ADJUSTMENT TOWN HALL/COURT Rent 47 , 752 Insurance 8, 000 Supplies 2 , 000 Maintenance 5, 500 Utilities Electric 10, 000 Telephone 13 , 849 Water 350 Gas 0 Total Utilities 24, 199 TOTAL TOWN HALL/COURT 87 , 451 PLANNING/ENGINEERING/BUILDING Rent 12 , 000 Insurance 0 Supplies 500 Maintenance 3 ,500 Utilities Electric 2 , 500 Telephone 3 , 250 Water 150 Bottled Water 250 Gas 0 Total Utilities 6, 150 TOTAL PDS SERVICES 22 , 150 POLICE DEPARTMENT Insurance 5, 000 Supplies 1, 200 Maintenance 6, 200 Utilities Electric 5, 500 Telephone 5, 200 Water 450 Gas 200 Total Utilities 11, 350 TOTAL POLICE 52 , 050 Capital Improvements 2 , 000, 000 Animal Control 6, 500 Pool Car 1, 200 Oracle Rd. Median Land 2 , 700 Miscellaneous 2 , 800 Transfer-out to Cap. Proj . Fund Transfer-out to ETH Debt Svc Fund Transfer-out to Highway Fund 2 , 013 , 200 TOTAL GENERAL ADM. 2 , 174 ,851 4:1 4:: Exp. Detail 1 BUDGET PROJECTED BUDGET ************* FY 89/90 FY 89/90 FY 90/91 ADJUSTMENT COURT ALEOAC Surcharge 124, 000 Community Services 2, 400 Contract Services 75, 000 Court Services 1, 800 Dues & Subscriptions 1,445 Equipment Maintenance 3 ,700 Furniture & Equipment 21, 350 Insurance 2 , 000 Jury 7, 000 Meetings & Training 4, 300 Miscellaneous 700 Office 7, 500 Personnel 136, 329 Special Services 0 Total Operating 387, 524 *Total Reserves* 20, 000 TOTAL COURT 407, 524 GENERAL ADMIN Capital Improve. 2 , 000, 000 Animal Control 6, 500 Bldgs & Grds (Admin) 79, 451 Bldgs & Grds (PD) 47, 050 Bldgs & Grds (PDS) 22, 150 Insurance 13, 000 Pool Cars 1, 200 Miscellaneous 2, 800 Oracle Rd. Median Land 2, 700 Transfer-out to Cap. Proj . Fund Transfer-out to ETH Debt Svc Fun Transfer-out to Highway Fund TOTAL GENERAL ADMIN 2 , 174, 851 PLANNING & ZONING Capital Outlay 13 , 000 Advertising 3 , 000 Consulting Services 50, 000 Meetings & Training 6, 000 Miscellaneous 2 , 500 Office & Supplies 1, 900 Personnel 126, 883 Refer. & Memberships 1, 100 Assur. Coord./Census 18, 000 Total Operating 222 , 383 *Total Reserves* 25, 000 TOTAL P & Z AFFIDAVIT OF BLICATION STATE OF ARIZONA) :ss. COUNTY OF PIMA ) Loretta E. Padilla being first 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 was printed and published correctly in the regular and entire issue of said THE DAILY TERRITORIAL for -° issues;that the first was made on the 17th day of Ju I y 1989 and the last publication thereof was made on the 24 t h day of 4 u I 1989 ;that said publication was made on each of the following dates,to-wit: 07/17/89 07/2 /89 Request of Town of Oro Va l l ey Daily (4mbrwd wrlh Duly Reporter By 410 414, Subsc 'led and worn to before me this 24±h day of July 19 89 Lc:10 Notary Public in and for the County of Pima, State of Arizona My Commission Expires: .-. = City/Town of pro ti M ,.r SUMMARY SCHEDULE OF ESTIMATE Fiscal Yei DIRE( ADOPTED UNRESERVED PROPEL FUND BUDGETED ACTUAL FUND TAX EXPENDITURES EXPENDITURES BALANCE AT REVENi 1988-89 1988-89* 7-1-89 1989-! General Fund Primar;� $ 3,900, 168. $ 2,389,472. $ 1,729,871 $ -0- - 2) Special Revenue • /WI/ Funds 520,753 288,336 * 228,-073 //////, 3) Debt Service Funds Second . 4 Less: Designation For Future Debt /////////////////////%////i. Retirement ////////I////////////////// 5) Total Debt Service Funds 61 Capital Projects /1/II? Funds 100 000 8,401 ////// Enterprise Funds ////// ////// Less: resignation For Future Debt /////////////////////////// 1//III Retirement /////////////////////////// //ILII 9) Total Enterprise //ILII Funds ////// 10) Expendable Trust /////1 Funds //I//i 1 Nonexpen oabl e Mild //I Trust Funds /////d TOTAL ALL FUNDS _ $4 5 0 921 $ 2 686 209 $ 1,957,944 -c EXPENDITURE LIMITATION COMPARISON la iE 1. Budgeted Expenditures 2. Budgeted Expenditures Adjusted for Reconciling Items 3. Less: Estimated Exclusions 4. Total Estimated Expenditures and Expenses Subject to Expenditure Limitation 5. Expenditure Limitation * Includes actual expenditures as of the date the proposed budget was fiscal year. [. The city/town does not levy property taxes and does not have spec Schedule B has not been completed. SCHED 0 E City/Town of Oro Valley SUMMARY OF TAX LEVY AND TAX RATE INFORMATION Fiscal sca Year 1989-90 ESTIMATED 1988-89 1989-90 FISCAL YEAR FISCAL-YEAR 1. Maximum Allowable Primar Property 'y v y Tax Levy (A.R.S. §42-301.A) 2. Amount Received from Primary Property ,,,Taxation in the 1988-89 Fiscal Year N 1 PIA WUN 1 t UMMARY BY FUND LEASE AND BOND 7:2vMAND INTERFUND TRANSFER$ ' Fiscal Year • PROCEEDS FROM INTERFUN. �c OTHER FINANCING TRANSFERS a SOURCES 1989-90 A -- IN (OUT) ,J A§ City/Town of pry, 3 I. SUMMARY SCHEDULE OF ESTIMA 8 Fiscal Y DIR �, ADOPTED UNRESERVED PROP FUND BUDGETED ACTUAL FUND TA EXPENDITURES EXPENDITURES BALANCE AT REVS 1988-89 1988-89* 7-1-89 1989 General Fund Prima .1. $3.,900, 168 $ 2,389,972 $ 1,729,871 $ -0 2) Special Revenue Funds 520 Mil -on 3) Debt Service ,753 2$g,�36 228,073 //,/// tFunds Secon • 4) Less: Designation /////////////////////////// v For Future Debt /////////////////////y////1.. a Retirement /./////////////I 5) Total Debt Service ////I/////// S vice Funds • 6) Capital Projects //Iii Funds 100,000 8,401 ///// 7) Enterprise Funds ////l. Less: i es i gna ti on /�//� For Future Debt /////////////////////////// Retirement /////////////// /I///' 9) Total Enterprise /////////I// /////, p se IIIli Funds /// 10) Expendable Trust //. Funds /Ill/, 11 ) Nonexpenaabl e ////I, Trust Funds ////l. /////, TOTAL ALL FUNDS $4 520 921 $ 2 811,209 $ 1,957M4 2! EXPENDITURE LIMITATION COMPARISON 1. Budgeted Expenditures 2. Budgeted Expenditures Adjusted for Reconciling Items 3. Less: Estimated Exclusions 4. Total Estimated Expenditures and Expenses Subject to Expenditure Limitation 5. Expenditure Limitation * Includes actual expenditures as of the date the proposed budget w fiscal year. 9 as t Ea] The city/town does not levy property taxes and does Schedule B has not been completed. not have sped SCHEDU City/Town of Oro Valley 1 SUMMARY OF TAX LEVY AND TAX RATE INFORMATION Fiscal Year 1989-90 ESTIMATED 1988-89 1989-90 FISCAL +YEA .. FISCAL-YEAR, 1. Maximum All ti • �-d . y ., . owable Primary Property '" f��,:,��, >.• *fir Tax Levy (A.R.S. §42-301.A) 2. Amount Received from Primary Property Taxation in the; 19889 Fiscal Year _ 'nnn'ncT '$Q •Q r„„, i.+,, ..._... . _ ._ City/Town of Oro Valley b ,ii.,- tRY 85( FUND OF REVENUES OTHER THAN PROPERTY TAXES v , a Fiscal Year 1989-90 ESTIMATED ACTUAL ESTIMATED REVENUES REVENUES REVENUES REVENUES SOUR 1988-89 1988-89' 1989-90 NONEXPENDA TRUST FUNDS $ $ $ ____T 1 No exn ndabi e $ (rust Funds $_ $ 1` FUNDS _2 852,434 � ,,, 411158 $ 5,973,510 Tt31 r�L ALL ��-.�...... ' Ind udes actual revenuer: ri.?.e ived as of the date the proposed budget was p;-•pared pus the estimated revenues expected to be received for the e of r the fiscal year. SCHEDULE C (2 of 2) City/Town of Oro Valley SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND Fiscal Year 1989-90 ADOPTED EXPENDITURE BUDGETED ADJUSTMENTS ACTUAL EXPENDITURESBUDGED FUND/ EXPENDITURES APPROVED EXPENDITURES1989-90 DEPARTMENT 1988-89 1988-89 GENERAL FUND $ $ $ $ Building Codes 167,425. 139,069 181,277 Cqurt 264,188 16,000 276,324 417,514 'i General Administration 98,836 15,000 111,059 174,851 �I Mayor & Council 13,700 25,000 24,422 23,700 Planning& Zoning • 15(6,080 131,505 229,383 Police 1, 9,950 1,183,466 1,46,096 Town Attorney 93,348 10,000 102,059 1 b$,933 Town Clerk 187,368 55,000 241,542 2b‘,278 Town Manager 92,191' 54,480 96,053. Contingency 1,497,682 121,000 1,085,836 Total General Fund $ 3,890,168 $ 121,000 $ 2,384,926 $ 4,127,931 SPECIAL REVENUE FUNDS Highway Users Revenue Fund 233,567 $ $ 211,704 $ 233,579 Total Highway Users -0- $ 211,704 $ 233,579 Revenue Fund 5 233,567 $ Local Transportation Assistance Fund $ 48,067 , $ $ 48.464 $ AF,894, Total Local - _ Transportation Assistance Fund $ 48,067 $ -0- $ 48.564 $ 46.094 * Includes actual expenditures as of the date the proposed budget was prepared plui expenditures expected to be made for the remainder of the fiscal year. SCHEDIII F F (1 of /1 City/Town of Oro Valley SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN-EACH FUND Fiscal Year 1989-90 o* ooi. .11 S /43k IL. -- FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100 0 r, ' \ ORO VALLEY,ARIZONA 85737 (602) 297-2591 r ' - v • • 4 azo July 13, 1989 1 . { Loretta Padilla The Daily Territorial P.O. Box 35250 Tucson, AZ 85740 Dear Loretta: Please publish the enclosed Ordinance No. (0)89-15 and Resolution No. (R)89-27. The Ordinance should be published commencing July 17, 18, 19, 20, 1989. The Resolution should be published on July 17th and July 24, 1989. Thank you for your continued cooperation. Sincerely, 1/ ,,a,i.,.de.zate;71) Kathryn Cuvelier, CMC Town Clerk enc. E.S."STEVE"ENGLE,Mayor CATHY H'JFAULT,Vice Mayor CHERYL SKAI SKY Co ne,lrnember STEPHEN E.RENNECKAR,Councilmember WILLIAM H SCROGGINS,III,Cotincilmemher JON!,DF VNER.M...-,Manager eft RESOLUTION NO. (R) 89-27 A RESOLUTION OF THE MAYOR AND TOWN COUNCIL OF THE TOWN OF ORO VALLEY, ARIZONA, ADOPTING THE TENTATIVE ESTIMATES OF THE AMOUNTS REQUIRED FOR THE FISCAL YEAR 1989-90 AS A TENTATIVE BUDGET; SETTING FORTH THE RECEIPTS AND EXPENDITURES FOR THE FISCAL YEAR 1989-90 ; GIVING NOTICE OF THE TIME FOR HEARING TAXPAYERS AND FOR ADOPTING THE BUDGET FOR THE FISCAL YEAR 1989-90; PROVIDING FOR THE CONTINGENCIES; PROVIDING FOR THE USE OF FUNDS; DECLARING AN EMERGENCY. BE IT RESOLVED BY THE MAYOR AND TOWN COUNCIL OF THE TOWN F ORO VALLEY, ARIZONA: t SECTION 1. That the statements and schedules of the,tentative budget for the fiscal year 1989-90 accompany and be included as part of this resolution. SECTION 2 . That the statements and schedules herein contained be adopted for the purpose as hereafter set forth as the tentative budget for the Town of Oro Valley, Arizona for the fiscal year 1989-90. SECTION 3 . That the statements setting forth the receipts, expenditures and amounts collectible for the fiscal year 1989-90 accompany and be included as part of this resolution. SECTION 4. That the Town Clerk be and hereby is authorized and directed to publish in the manner prescribed by law, the estimates of expenditures, as hereinafter set forth, together with a notice that the Town Council will meet for the purpose of final hearing of taxpayers and for adoption of the budget for fiscal year 1989-90 for the Town of Oro Valley, Arizona on the 9th day of August , 1989 . SECTION 5. That upon recommendation by the Mayor and Council, expenditures may be made from the appropriation for contingencies, the transfers of any sums within any specific appropriation may be made only upon the approval of the Mayor and Council. SECTION 6. That money from any fund may be used for any of the appropriations except money specifically restricted by State Law or by Town Ordinance or Resolution. SECTION 7 . That the various Town officers and employees by and they hereby are directed to perform all acts necessary or desirable to give effect to this resolution. SECTION 8 . WHEREAS, it is necessary for the preservation of the peace, health and safety of the Town of Oro Valley, Arizona, an emergency is declared to exist and this resolution shall be effective immediately upon its passage and adoption. APPROVED by the affirmative vote of three-fourths of the Council of the Town of Oro Valley this 28th day of June , 1989 . PASSED AND ADOPTED this 28th day of June , 1989 . tr /j(z E: S. Engle, ayor ti G ATTEST: J:.,.-__ / ' /6-/Z ,,A1 C. duzzL/ , Kathryn E. Cuvelier, Town Clerk APPROVED AS TO FORM: _.../..r.l.W II..-_ # Gary •i `d. , 77"-Attorney E-- OFFICIAL BUDGET FORMS - CITY/TOWN OF Oro Valley FISCAL YEAR 1989-90 DEVELOPED BY STATE OF ARIZONA OFFICE OF THE AUDITOR GENERAL Rev. 4/89 City/Town of Oro Valley TABLE OF CONTENTS Fiscal Year 1989-90 Resolution for the Adoption of the Budget Schedule A Summary Schedule of Estimated Revenues and Expenditures Schedule B Summary of Tax Levy and Tax Rate Information Property Schedule C Summary by Fund of Revenues Other Than - . p y T x a e s t Schedule D Summary by Fund of Other Financing Sources and Interfund Transfers Schedule E Summary by Department of Expenditures Within Each Fund O a) s_ c 0 W r-I \\\ \ 1'1' 4a)oC M N ('7 \\\ r--1 O \\\ Od,0'O tf1 \\\ M O \\\ 4- LLU F-O1 . \\\ to O \\\ O a! 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N M .4- L) N. oo r o City/Town of Oro Valley SUMMARY OF TAX LEVY AND TAX RATE INFORMATION Fiscal Year 1989-90 ESTIMATED 1988-89 1989-90 FISCAL YEAR FISCAL YEAR 1 . Maximum Allowable Primary Property Tax Levy (A.R.S. §42-301 .A) 2. Amount Property from PrimaryPro ert y Taxation in the 1988-89 Fiscal Year in Excess of the Sum of that { Year' s Maximum Allowable Primar y Property Tax Levy (A.R.S. .§42-302.C. 14) plus Amount of Escaped_Taxes Collected (A.R.S. §42-236) . 3. Property Tax Levy Amounts A. Primary Property Taxes B. Secondary Property Taxes C. Total Property Tax Levy Amounts 4. Property Taxes Collected * A. Primary Property Taxes 1 . 1988-89 Levy 2. Prior Years ' Levies 3. Total Primary Property Taxes $ B. Secondary Property Taxes 1 . 1988-89 Levy $ 2. Prior Years° Levies 3. Total Secondary Property Taxes $ C. Total Property Taxes Collected -0- * Includes actual property taxes collected as of the date the proposed budget was prepared plus the propertytaxes expected p to be collected for the remainder of the fiscal year. SCHEDULE B ( 1 of 2) City/Town of Oro Valley SUMMARY OF TAX LEVY AND TAX RATE INFORMATION Fiscal Year 1989-90 ESTIMATED 1988-89 1989-90 FISCAL YEAR L_ FISCAL YEAR 5. Property Tax Rates A. City/Town Tax Rate 1 . Primary Property R P y Tax ate $ / $ 2. Secondar Pr ,._� y operty Tax Rate ' :Total Cit /Town Tax Rate _ City/Town $ -0- $ _0 B. Special Assessment District Tax Rates Secondary Property Tax Rates - As of the date the proposed budget was prepared, the city/town was operating special assessment districts for which secondary property taxes are levied.ped. For information pertaining to these special assessment districts and their tax rates, please contact the city/town. y town. • SCHEDULE B (2 of 2) City/Town of Oro Valley SUMMARY BY FUND OF REVENUES OTHER THAN PROPERTY TAXES Fiscal Year 1989-90 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES REVENUES 1988-89 1988-89* 1989-90 GENERAL FUND Local taxes City Sales $ 969.164. $ 1,085,514. $ 1.100.000. Renters Tax _ 54.600. 46.885. 55,000, Licenses and permits == Bldg Permits "400,000. 400,417.• 340,000. Bus. Licenses 8,500. 9,416.� 8,500. Cable TV ' 6,000. 3,330. 10,000. Intergovernmental revenues' State Sales - ( J . 189,245. 190,321. 314,400. Urban Sales •,`.- - 183,518. 182 781 � 309,160. Auto Lieu (County) 55,000. 60,921. 60,000. MANTIS (Federal) -0- 35,502. Charges for services 37,500. Zoning Applications 165,000, 126 584 ' � � 150,000. Dispatching Svc (Marana) -0- -0- 54,500. Fines and forfeits 350,000. 355,175. 400,000. Seizure Funds -0- -0- Police Grant Funds 100,000. -0- -0- 41,500. ALEOAC 2,500. 1,242. Interest on investments 2,500. 118,000_ 119,102_ lnn,nnn_ In-lieu property taxes Voluntary contributions . Miscellaneous revenues 55,000. 27,907. 35,000. ADOT (r-o-w landscaping) -0_ -0- 30.000. Total General Fund $ 2,556,527. $ 2,661,297. $ 3,148,060. SPECIAL REVENUE FUNDS Highway Users Revenue Fund $ 233,567. $ 211,704. $ 424 440. Total Highway Users Revenue Fund $ 233,567. $ 211,704. $ 424,440. * Includes actual revenues received as of the date the proposed budget was prepared plus the estimated revenues expected to be received for the remainder of the fiscal year. City/Town of Oro Valley 0 SUMMARY BY FUND OF REVENUES OTHER THAN PROPERTY TAXES Fiscal Year 1989-90 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES REVENUES 1988-89 1988-89* 1989-90 Local Transportation Assistance Fund $ 48,067 $ 48,564 $ 44,479 Total Local Transportation Assistance Fund $ 48,067 $ 48,564 $ 44,479 Interest 1,000 2,148 2,000 Miscel 'laneous $ 3,273 $ 5 $ -0- Permits 10,000 490 1,000 Total Special Revenue ,i � Funds $ 295,907 $ 262,911 $ 471,919 . ' r 1 DEBT SERVICE FUNDS $ $ 116,950 $ Total Debt Service -0- 1 103 531 Funds $ $ 116,950 $ > CAPITAL PROJECTS FUNDS Possible T.H. Financing $ -0- $ -0- $ 1,250,000 Total Capital Projects Funds $ -0- $ -0- $ 1,250,000 ENTERPRISE FUNDS $ $ $ Total Enterprise Funds $ $ $ EXPENDABLE TRUST FUNDS $ .$ $ Total Expendable Trust Funds $ $ $ NONEXPENDABLE TRUST FUNDS $ $ $ Total Nonexpendable Trust Funds $ $ $ TOTAL ALL FUNDS $ 2,852,434 $ 3,041, 158 $ 5,973,510 * Includes actual revenues received as of the date the proposed budget was prepared plus the estimated revenues expected to be received for the remainder of the fiscal year. SCHEDULE C (2 of 2) City/Town of Oro Valley SUMMARY BY FUND OF OTHER FINANCING SOURCES AND INTERFUND TRANSFERS Fiscal Year 1989-90 PROCEEDS FROM OTHER INTERFUND FINANCING TRANSFERS SOURCES 1989-90 FUND 1989-90 IN (OUT) GENERAL FUND $ $ $ SPECIAL REVENUE FUNDS Total Special Revenue Funds DEBT SERVICE FUNDS Total Debt Service Funds $ $ $ CAPITAL PROJECTS FUNDS Possible Town Hall $ 1 , 250 , 000 $ $ Financing Total Capital Projects Funds $ $ $ ENTERPRISE FUNDS Total Enterprise Funds $ $ $ EXPENDABLE TRUST FUNDS Total Expendable Trust Funds $ $ NONEXPENDABLE TRUST FUNDS Total Nonexpendable Trust Funds $ $ TOTAL ALL FUNDS $ 1 , 250 , noo $ $ SCHEDULE D City/Town of Oro Valley SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND U D Fiscal Year 1989-90 ADOPTED EXPENDITURE BUDGETED ADJUSTMENTS ACTUAL BUDGETED FUND/ EXPENDITURES APPROVED EXPENDITURES EXPENDITURES DEPARTMENT 1988_89 1988_89 1988-89 1989-90 GENERAL FUND $ $ $ BuildingCodes 167 42 - $ � 5 139,069 181,277 Court 264,188 16,000 276,324 General Administration 98,836 417,524 15,000 111,059 174,851 Mayor & Council 13,700 25,000 24,422 Planning & Zoning . 156,080 23,700 131,505 229,383 / Police 1,319,950 1, 183 466 1,486,096 < Town Attorney 93,348 10,000 102,059 - . Town Clerk � 168,93.3 187,368 55,000 241,542 264,278 Town Manager 92,191 � 54,480 96,053 Contingency 1,497,082 121,000 1,085,836 • Total General Fund $ 3,890,168 $ 121,0002,384,926 4 127 $ $ ,931 SPECIAL REVENUE FUNDS Highway Users Revenue Fund f $ 233,567 $ $ 211,704 $ 233,579 Total Highway Users Revenue Fund $ 233,567 $ -0- $ 211,704 $ 233,579 Local Transportation Assistance Fund $ 48,067 $ $ 48,564 $ 46,094 Total Local Transportation Assistance Fund $ 48,067 $ -0- $ 48,564 $ 46,094 * Includes actual expenditures as of the date the proposed budget was prepared plus expenditures expected to be made for the remainder of the fiscal year. SCHEDULE E (1 of 2) City/Town of Oro Valley SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND Fiscal Year 1989-90 ADOPTED EXPENDITURE BUDGETED ADJUSTMENTS ACTUAL FUND/ EXPENDITURES BUDGETED APPROVED EXPENDITURES EXPENDITURES ENT 1988-89 1988-89 DEPARTMENT 1988-89* 1989-90 Highway $ 239, 119 $ $ 28,068 $ 420,319 Total Special ,w Revenue Funds $ 520,753 $$ _0_ $ 288,336 - 699,992 DEBT SERVICE FUNDS $ $ $ 1 $ ( {: I Total Debt ' Service Funds ~-$ $ $ $ 1,103,531 CAPITAL PROJECT FUNDS $ 100,000 $ $ 8,401 $ 2,000,000 Total Capital Projects Funds $ 100,000 $ $ 8,401 $ 2,000 000 ENTERPRISE_ FUNDS $ $ $ $ Total Enterprise Funds . $ $ EXPENDABLE TRUST FUNDS $ $ $ Total Expendable Trust Funds $ $ • NONEXPENDABLE TRUST FUNDS $ $ $ Total Nonexpendable Trust Funds $ $ $ $ TOTAL ALL FUNDS 4,510,921 $ 121,000 1;663 7,931,454 * Includes actual expenditures as of the date the proposed budget wasrear expenditures expected to be made for the remainderP p ed plus of the fiscal year. SCHEDULE E (2 of 2) 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 12th day of July 1989 adopt a tentative budget for fiscal year 1989/90 which is published herewith. The Town Council will meet for a final hearing of taxpayers and for adoption of the final budget for fiscal year 1989/90 on August 9, 1989 . This hearing will commence at or after 6: 30 p.m. on Wednesday, August 9, 1989 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 17 and 24, 1989 REQ: Kathryn Cuvelier, CMC Town Clerk 1989-90 BUDGET CALENDAR Deadline for ACTION FY 1989-90 1. Compile pertinent budget information. None 2. Distribute budget instructions, information and work sheets to None 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 None estimates 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 17 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 August 11 to calculate the property tax levy limit. 11. Make the property values provided by the county assessor available August 14* for public inspection. 12. Hold public hearing on budget and property tax levy. Convene August 14* special meeting to adopt final budget. 13. Adopt property tax levy. (Levy must be adopted exactly seven days August 21* after final budget.) 14. Forward certified copy of tax levy ordinance to county. (The tax levy August 21* by 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. 4 Ali .,,:„. ,,,. .ti. i' "� ii IT ' S BUDGET TIME 4H-A41, - r„. , friiiiil l...'I. �- tib.. k\. ti. \ 1~ ,\YyS � . _ ��-�ft,NMarch 20, 1989 A,v, N''. 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 1989-90. 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 1989-90 expenditure limit by the date specified in your particular home rule language. Be sure to set your limit to include all expenditures. Currently, there are no excludable items under pure home rule. Also, if you are considering adopting a home rule option for 1990-91, 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 1990 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 1989-90 The Property Tax Oversight Commission, created by the Legislature in 1988, will again be reviewing the primary property tax levy of each city and town. Notice of any violation of the levy limit will be sent by September 15. Disputes may be appealed to the superior court. Legislation has been introduced this session which will repeal the requirement that cities and towns submit their budgets to the Commission for their review. The bill instead requires that the county assessor prepare a final levy limit worksheet showing the city or town levy limit. A copy of the worksheet is sent to both cities and towns and the Commission at the same time. The city and town then must notify the Commission in writing within three days as to whether they agree or disagree with the levy listed on the worksheet. We will let you know if this bill passes. For fiscal year 1989-90, your primary property tax levy will be allowed to increase above your 1988-89 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 taxis collected over the maximum allowable levy in 1988-89 must be reported on schedule B of the budget forms. This amount must be used to reduce your primary levy in 1989-90, 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 (DES). 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). 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. REPORTING ANNEXATIO1,.) (Continued) For State Shared Revenue Purposes After an annexation has occurred, you may want to obtain a certified population count of the number of people in the annexed area from the Census Bureau to receive credit for the additional population for state shared revenue purposes. The Census Bureau may be able to give you a certified count almost immediately if the annexed area coincides with census tracts. Even if this is not the case, the Census Bureau will provide you with an estimate of the population in the annexed area to be credited for state shared revenue purposes. Once a certified population count of the number of people in the annexed area has been determined, it should be submitted to the Department of Revenue who will then adjust your share of the state sales tax and state income tax to reflect the annexation. The Highway User Revenue Fund allocations are not adjusted for annexation. The first time that the additional population would be counted for purposes of this state shared revenue would be in July, 1991 when the 1990 census is used for distribution purposes. The Local Transportation Assistance Fund (LTAF) distribution uses a different population number. Instead of the U.S. Census Bureau number, an annually adjusted Department of Economic Security population estimate is used. A city or town needs to make sure that the Council of Governments, which represents the cities and towns in their region on the population estimates committee, is fully aware of the annexation and gets it reflected in the population for both the LTAF monies and expenditure limitation purposes. Since the calculation of LTAF money is done annually, the additional amount to reflect the annexation would not begin to be distributed until the first full fiscal year following annexation. The vehicle license tax is distributed by the counties. It is suggested that individual cities and towns check with their respective county treasurer to determine how their particular county handles the distribution of revenue from this tax to reflect the annexation. 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. The purpose of the Act is to improve financial accountability of state and local governments with respect of 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 to the Auditor General. 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). This year's deadline to apply to ADOT for LTAF monies is June 19, 1989 - 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 of the developmentally disabled. Before this percentage may be spent, an equal match must be obtained from non-public monies. With the November payment for LTAF the total city and town share reached the maximum $23 million mark for 1988-89. 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 1989-90 will reach the $23 million amount. HIGHWAY USER REVENL .3 FUND (HURF) MAINTENANCE OF `FFORT 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 Following last year's wholesale revisions to the budget forms, the Auditor General's Office informs us that this year's changes will be minor. At the direction of the Arizona Finance Officers Association, we requested two changes to the forms, which the Auditor General's Office has agreed to. One addition to the forms will be a question on Form A asking whether or not a property tax is imposed. Cities and towns which do not impose a property tax are not required to complete Form B. Providing this information on Form A will assist the Property Tax Oversight Commission if the pending legislation referred to earlier, repealing the requirement that the Commission review budgets, does not pass. The second change to the forms replaces the "prior year," "current year" heading on the top of the forms with the actual years concerned. This should provide more clarity to the forms. SOCIAL SECURITY INCREASES The scheduled increase in social security contributions are listed below. The maximum amount of salary on which contributions are calculated for 1989 is the actual figure while those from 1990 to 1993 are not available. The changes go into effect on January 1 of each year. Percentage of Employer/Employee Calendar Year Contribution Maximum Salary 1989 7.51% $48,000 1990 7.65% Not Available 1991 7.65% Not Available 1992 7.65% Not Available 1993 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 1988 dollars you multiply the 1977 amount by 2.088 as listed in the index for 1988. This means that a $5.00 purchase in 1977 would cost $10.44 in 1988. Using the index in this way allows comparisons between budget items for different years by adjusting for inflation. Metroi., ,tan Phoenix Consumer Price Index (..477 = 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 1987 2.008 1988 2.088 We hope the information in this report will be of use to you in the preparation ofyour budget. have anyifp If you questions or we can be of assistance, please give us a call.