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Budget Records-Town - 6/30/1991
OFFICIAL BUDGET FORMS CITY/TOWN OF Oro Valley FISCAL YEAR 1990-91 DEVELOPED BY STATE OF ARIZONA OFFICE OF THE AUDITOR GENERAL Rev. 5/90 ci ty/Town of Oro Valley TABLE OF CONTENTS Fiscal Year 1990-91 Resolution for the Adoption of the Budget Schedule A Summary Schedule of Estimated Revenues and Expenditures/Expenses 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/Expenses within Each Fund City/Town of Oro Valley, Arizona RESOLUTION FOR THE ADOPTION OF THE BUDGET Fiscal Year 1990-91 (R)90-41 WHEREAS, in accordance with the provisions of Title 42 Sections 301 , 302 , 303 and 304, A.R.S. , the City/Town Council did, on July 9, 1990 , make an estimate of the different amounts required to meet the public expenditures/expenses for the ensuing year, also an estimate of revenues from sources other than direct taxation , and the amount to be raised by taxation upon real and personal property of the City/Town of oro Valley, Arizona , and WHEREAS, in accordance with said sections of said title, and following due public notice, the Council met on July 25, 1990 , at which meeting any taxpayer was privileged to appear and be heard in favor of or against any of the proposed expenditures/expenses 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 July 25, 1990 , 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/expenses 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 Oro Valley, Arizona for the fiscal year 1990/91 • Passed by the Oro Valley City/Town Council , this 25th day of July , 19 90 • Approved: C �� (�1 Mayor ATTEST: _Lz-A e.czcz_za_- C e r k CI) . `) in u•1 '7 r...40 a 3/4„, r3/4. r , Lf, ,..r) . 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Amount Received from Primary Property Taxation in the 1989-90 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 . 1989-90 Levy $ 2 . Prior Years' Levies 3. Total Primary Property Taxes $ B. Secondary Property Taxes 1 . 1989-90 Levy $ 2. Prior Years' Levies 3. Total Secondary Property Taxes $ C. Total Property Taxes Collected $ -o- * 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 1990-91 ESTIMATED 1989-90 1990-91 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 I_ -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 Valle, Imir SUMMARY BY FUND OF REVENUES OTHER THAN PROPERTY TAXES Fiscal Year 1990-91 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES REVENUES 1989-90 1989-90* 1990-91 GENERAL FUND Local taxes City Sales $ 1,080,274 $ 1,256,283 $ 1,244,500 Renters Tax 55,000 62,999 59,800 Licenses and permits Bldg. Permits 340,000 489,688 450,000 Bus. Licenses 8.500 10,680 10,000 Cable TV 10,000 49,571 20,000 Intergovernmental revenues State Sales 339.946 350,569 353,160 Urban Sales 321.037 329,681 359,799 Auto Lieu (County) 60,000 57,847 60,000 MANTIS (Federal) 37,500 51,792 55,000 Charges for services Zoning Applications 150,000 76,515 50,000 Dispatching Svc (Marana) 54,500 31 ,700 55,000 Fines and forfeits 400,000 491,028 550,000 Seizure Funds 100,000 23,649 125,000 Other Grant Funds 41,500 50,455 130,638 ALEOAC 2,500 5,004 3,000 Interest on investments 100,000 191.422 144,000 In-lieu property taxes Voluntary contributions Miscellaneous revenues 35,000 54,741 64,525 ADOT(r-o-w l andscapti ng) 30,000 23.718 5,000 EDP System Financing -0- -0- 65,000 Total General Fund $ 3.165,757 $ 3,607,342 $ 3,804,422 SPECIAL REVENUE FUNDS Highway Users Revenue Fund $ 243,102 $ 237.584 $ 241,289 Total Highway Users . Revenue Fund $ 243,102 $ 237.584 241,289 * 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 Vallc SUMMARY BY FUND OF REVENUES OTHER THAN PROPERTY TAXES Fiscal Year 1990-91 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES REVENUES 1989-90 1989-90* 1990-91 Local Transportation Assistance Fund $ 44,479 $ 50,686 $ 44.785 Total Local Transportation Assistance Fund $ 44,479 $ 50.686 $ 44,785 Interest 2,000 3,282 1,000 Miscellaneous/Tfr from GF$ -0- $ 256.803 $ 70,000 Permits 1,000 465 2.000 Total Special Revenue Funds $ 290.581 $ 548,820 $ 359,074 DEBT SERVICE FUNDS $ 1, 103.531 $ 192,784 $ 453,275 Total Debt Service Funds $ 1 .103.531 $ 192.784 $ 453,275 CAPITAL PROJECTS FUNDS Town Hall Construction $ 1,250.000 $ 3.047.507 $ 1,466,954 Total Capital Projects Funds $ 1 ,250,000 $ 3,047,507 $ 1,466,954 ENTERPRISE FUNDS $ $ $ Total Enterprise Funds $ $ $ EXPENDABLE TRUST FUNDS $ $ $ Total Expendable Trust Funds $ $ $ NONEXPENDABLE TRUST FUNDS $ $ $ Total Nonexpendable Trust Funds $ $ $ TOTAL ALL FUNDS 5,809,869 $ 7,396,453 1 _6,083,725 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 1990-91 PROCEEDS FROM OTHER INTERFUND FINANCING TRANSFERS SOURCES 1990-91 FUND 1990-91 IN (OUT) GENERAL FUND $ $ $ 70,000 SPECIAL REVENUE FUNDS $ $ 70,000 $ Total Special Revenue Funds $ $ $ DEBT SERVICE FUNDS $ $ $ Total Debt Service Funds $ $ $ CAPITAL PROJECTS FUNDS Possible Town Hall $ -0- $ $ Financing Total Capital Projects Funds $ -0- $ $ ENTERPRISE FUNDS $ $ $ Total Enterprise Funds $ $ $ EXPENDABLE TRUST FUNDS $ $ Total Expendable Trust Funds $ $ NONEXPENDABLE TRUST FUNDS $ $ Total Nonexpendable Trust Funds $ $ TOTAL ALL FUNDS 1 -U L7OU0O_ 1 7O.DUQ SCHEDULE D ity/Town of Oro Valley SUMMARY BY DEPARTMENT OF EXPENDITURES/EXPENSES WITHIN EACH FUND Fiscal Year 1990-91 ADOPTED EXPENDITURE/ BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/ FUND/ EXPENSES APPROVED EXPENSES EXPENSES DEPARTMENT 1989-90 1989-90 1989-90* 1990-91 GENERAL FUND Building Codes $ 181 ,277 $ $ 121,783 $ 185,233 Court 407,524 380,447 458,085 General Administration 174,851 962,067 451,592 Mayor & Council 23,700 21,728 56,495 Planning & Zoning 247,383 209,519 182,882 Police 1,496,096 1,491,059 1,659,732 Town Attorney 168,933 139,513 221, 107 Town Clerk 264,278 246,940 130,975 Town Manager 96,053 71,685 96,719 Contingency 1,067,836 -0- 1,944,140 Finance Department (Clerk) (Clerk) 195,236 Capital Improvements (Capital Proj) 7,500 -0- Total General Fund $ 4,127,931 $ -0- $ 3,652,241 $ 5,582, 196 SPECIAL REVENUE FUNDS Highway Users Revenue Fund $ 243,102 $ $ 237,584 $ 241,289 Total Highway Users Revenue Fund $ 243,102 $ $ 237,584 $ 241 ,289 Local Transportation Assistance Fund $ 44,479 $ $ 50,686 $ 44,785 Total Local Transportation Assistance Fund $ 44,479 $ $ 50,686 $ 44,785 Highway $ 3,000 $ $ 193,580 $ 73,000 Contingency 311,972 -0- 272,672 Total Special Revenue Funds $ 602,553 $ -0- $ 481,850 $ 631,746 * Includes actual expenditures/expenses as of the date the proposed budget was prepared plus expenditures/expenses expected to be made for the remainder of the fiscal year . SCHEDULE E ( 1 of 2) ty/Town of Ora Valley SUMMARY BY DEPARTMENT OF EXPENDITURES/EXPENSES WITHIN EACH FUND Fiscal Year 1990-91 ADOPTED EXPENDITURE/ BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/ FUND/ EXPENSES APPROVED EXPENSES EXPENSES DEPARTMENT 1989-90 1989-90 1989-90* 1990-91 DEBT SERVICE FUNDS $ 1,103,531 $ $ 192,784 $ 453,275 Total Debt Service Funds $ 1 ,103,531 $ $ 192,784 $ 453,275 CAPITAL PROJECT FUNDS $ 2,000,000 $ $ 945,720 $ 1,466,954 Total Capital Projects Funds $ 2,000,000 $ $ 945,720 $ 1,466,954 ENTERPRISE FUNDS $ $ $ $ Total Enterprise Funds $ $ $ $ EXPENDABLE TRUST FUNDS $ $ $ $ Total Expendable Trust Funds $ $ $ $ NONEXPENDABLE TRUST FUNDS $ $ $ $ Total Nonexpendable Trust Funds $ $ $ $ TOTAL ALL FUNDS 1__22834,015 � -0- _ $ 5,272,595 $ 8,134,171 ... * Includes actual expenditures/expenses as of the date the proposed budget was prepared plus expenditures/expenses expected to be made for the remainder of the fiscal year . SCHEDULE E (2 of 2) RECEIVED 41‘ 74. MAR 2 0 1990 glit,4414AIN! - IT' S BUDGET TIME1ORO VALLEY 1111111 r• ramp 0, March 191990 INTRODUCTION It's budget time again. In this report, we have summarized a number of subject areas from expenditure limitations to the local transportation assistance fund. 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. STATE SHARED REVENUES AND YOUR 1990-91 BUDGET We wish we had a crystal ball to tell you how to handle state shared revenues for your upcoming budget. Package D of the Fiscal Reform packages currently being studied by a group of economists for the Legislature proposes a reduction in the state sales tax rate from 5% to 4% for 1990-91 which may reduce your share of this revenue. However, it is entirely too early to predict just what will emerge from the Legislature. The proposed cap in that same package is not scheduled for implementation until 1991-92. All we can promise is to keep you informed through the Legislative Bulletin of the progress of the proposals. EXPENDITURE LIMITATIONS All cities and towns in Arizona are subject to some form of expenditure limitation. More than half of the cities and towns have adopted alternative expenditure limitations or modified their expenditure limits. The remainder of the communities are operating under the state imposed expenditure limit; preliminary figures for next year have already been issued by the Economic Estimates Commission while final figures are due by April 1. This is our annual reminder to each community which has adopted a pure home rule option to check the language of your option and make sure that you comply with its provisions. Some home rule options require a special public hearing to set the coming year's expenditure limitation. In addition, be sure to set your limit to include all expenditures; unless you have provided differently, there are no excludable items under pure home rule. Also, if you are considering adopting a home rule option for 1991-92, 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 1991 Guide For An Alternative Expenditure Limitation which contains election calendars, sample reporting forms and summaries of the requirements for adopting an alternative expenditure limit available for your use by late summer. PROPERTY TAXES IN 1990-91 The PropertyTax Oversight Commission, created by the Legislature in 1988, will again be 9 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 commission and ultimately to superior court. which repeals the requirement that cities and towns submit Legislation was passed last session Pe that the county for review. Instead there is now a requirement• ty their budgets to the Commissionlimit. A of the final levylimit worksheet showing the city or town levy copy assessor prepare a worksheet is sent to each city and town and the Commission at the same time. The city and town then must notify the Commission in writingwithin three days as to whether they agree or disagree with the levy listed on the worksheet. REPEAL OF THE 7 DAY RULE Legislature amended the law which specified that your property tax levy During its last session, the Now the levycan be adopted exactlyseven days after adoption of the final budget. must be least seven days have passed. Of at anytime after the budget is adopted so long as at Y adopted course, the third Monday in August deadline still applies. This means that you can adopt your final final maximum allowable levy figures are provided by the county to budget early and wait until problems encountered in tax ordinance. This should help alleviate some of the p • adopt your property • find that the figures were not your levywith estimated figures from the county only to 9 setting correct and you have over-levied. 1990 CENSUS AND YOUR BUDGET will be taken this spring, the new population numbers from the 1990 Although the 1990 census p � 1 1. For you willeffective for state shared revenue purposes until July 1, 99 census not become revenues from the state in advanceplanners, the census could have a significant impact on your • Ifyour communityis a fast grower then you will get more. If your the 1991 92 budget year. . • stayed the same or only experienced moderate growth, you stand community has lost population, •y not have a good Until we have estimated numbers from the 1990• census, we willo to lose money. r maydecide to cut back, cap or otherwise handle on the final impact. Of course, the Legislature effect your share of state revenues. In other words, there is uncertainty on all fronts when planning your fiscal future. THE UNIFORM EXPENDITURE REPORTING SYSTEM (UERS) filed byall cities and towns no later than four months after the end of The UERS report must be to the State This requirement applies even if you have adopted an alternative the fiscal year. q P actuallyconsists of three expenditure limitation. As you will recall, the UERS report imposed p reports: (1) an annual expenditure limitation report; (2) afinancial 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).. reports are to be audited figures. To meet the four month filing deadline, Figures used in these If you cannot meet the should contactyour auditor soon after the close of the fiscal year. you may October 31 filing deadline, an extension of up to 120 days be granted by the Auditor General. Such an extension must be requested in writing. city each and town provide the Auditor General with the name of the Also, the statutes require that chief fiscal officercommunityby of the July 31 of each year. The chief fiscal officer is responsible risible 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 determinesexpenditure the actual ex nditure 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 byUERS must be submitted to the Auditor General unless an q extension is requested (in writing) and approved. REPORTING ANNEXATIONS For Expenditure Limitation Adjustments reminder, cities and towns should report all annexations to the Population Once again as a in the annexed area Statistics Unit at the Department of Economic Security (DES). The• population when developing the population estimate which is used in determining the will be consideredP 9 expenditure limitations by the Economic Estimates Commission (EEC). Annexations occurring after the EEC determines your expenditure limit (on or before April 1) but the beginning of the fiscal year can also be used to adjust your population estimate for that before eg 9 The EEC requires that year if theyare submitted in time for both DES and the EEC to act. q least three weeks prior to the adoption of requests for such adjustments be provided to them at or town's tentative budget. Also, prior to action by the EEC, DES must review the that city'sg requestedpp with population increase. The necessary materials should be provided to DES w th su fficient lead time for their review. For State Shared Revenue Purposes After an annexation has occurred, you may want to obtain a certified population count of the number ofeo le in the annexed area from the Census Bureau to receive credit for the additional P P upon us, you should only population for state shared revenue purposes. With the 1990 censusp concernr April 1 and not counted in your census. The yourselves with annexations made after P Census Bureau maybe able to give you a certified count almost immediately if the annexed area Bureau willprovide you with coincides with census tracts. Even if this is not the case, the Census u an estimate of theopulation in the annexed area to be credited for state shared revenue P • • peoplein the annexed area has u oses. Once a certified population count of the number of P 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•onayl population will be counted for purposes of this state shared revenue would be in �t� July, 1991 when the 1990 census is used for distribution purposes. A differentP P o ulation number is used for the Local Transportation Assistance Fund (LTAF).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, Po P • • on the population estimates committee, is fully which represents the cities and towns in their region p p aware of the annexation and gets it reflected in the population for both the LTAF monies and x enditure limitation purposes. Since the calculation of LTAF money is done annually, the expenditure P � 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 annexation in the distribution of revenue from this tax. FEDERAL SINGLE AUDIT ACT Severaly ears agoCongress ress enacted the Federal Single Audit Act. The act imposes minimum v 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 to federal financial assistance programs. Those ofy ou 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 single the sin le audit report along with the expenditure limitation report to the Auditor General. LOCAL TRANSPORTATION ASSISTANCE FUND (LTAF) P To receive local transportation assistance fund monies, cities and towns must apply each year to the Department De artment of Transportation (ADOT). This year's deadline to apply to ADOT for LTAF monies is June 18, 1990 - the third Monday in June. Revenues from this fund must be used for transportation purposes, except in Phoenix and Tucson Re where it must be used for transit purposes. If the fund reaches $23 million, the maximum amount h maybe distributed in a fiscal year, then 10% of the LTAF monies you receive may be used that ' i facilities or programs. This 10% for cultural, educational, historical, recreational or scientific ac p g money be used for programs of the developmentally disabled. Before this percentage may be may also spent, an equal match must be obtained from non-public monies. With the Noe payment for LTAF the total November a city and town share reached the maximum $23 and towns may million mark for 1989-90. Since the fund has reached the maximum, cities spend the 10% monies on alternative uses. We are also anticipating that LTAF revenues for 1990-91 will reach the $23 million amount. HIGHWAY USER REVENUES FUND (HURF) MAINTENANCE OF EFFORT As a reminder, cities and towns with a population over 30,000 in Maricopa and Pima Counties p must maintain expenditures of local revenue for streets at a level to be computed as an average of local funds expended for any four of the fiscal years 1981-1982 through 1985-1986. All other cities and towns were exempted from this requirement by 1986 legislation. BUDGET FORMS The Auditor General's Office informs us that this year's budget forms will be substantially the same those used lastyear. Please remember to send us a copy of your budget. We get many � communities can have a complete set. requests for them, and it is very helpful to other commun�t�es if we q SOCIAL SECURITY INCREASES The scheduled increases in social security contributions are listed below. The maximum amount of on which contributions are calculated for 1990 is the actual figure while those for 1991 and salary futureyears will not be available until the November preceding each year. The new maximum into effect on January will be adjusted for inflation. The changes go 1 of each year. Percentage of Employer/Employee Calendar Year Contribution Maximum Salary 1990 7.65% $51,300 1991 7.65% Not Available 1992 7.65% Not Available 1993 7.65% Not Available STATE RETIREMENT CONTRIBUTION RATE For those of you in the state retirement system, the contribution rate for both employees and employers for 1990-91 will be 3.82%. CONSUMER PRICE INDEX Ine rarinyour budget it may be useful to compare previously budgeted items with the ones p p g in doingthis, listed below is the consumer anticipated for the upcoming fiscal year. To aid you price index for the Metropolitan Phoenix area. This index was provided to us by the Arizona State University, College of Business, Center for Business Research. Although the index is for the Metropolitan Phoenix area, it may also be useful to cities and towns 9 items from perviousyears outside this area. Using the index will allow you to compare budgetp by adjusting ustin for inflation. To convert any amount from a prior year to 1989 dollars simply multiply the amount bythe 1989 factor for that year. For example, to convert a $10 purchase made in 1984 factor for 1984 which is 1.209. A $10 dollar into 1989 dollars you would multiply $10 by the 1989 o purchase in 1984 would cost $12.09 in 1989. Metropolitan Phoenix Consumer Price Index (1982-84 = 1001 Year Index for All Items 1989 factor 1979 72.6 1.737 1980 83.6 1.508 1981 92.2 1.368 1982 97.1 1.299 1983 98.6 1.279 1984 104.3 1.209 1985 109.5 1.152 1986 111.0 1.136 1987 115.5 1.092 1988 120.2 1.049 1989 126.1 We hope the information in this report will be of use to you in the preparation of your budget. If you have any questions or if we can be of assistance, please give us a call. 1990-91 BUDGET CALENDAR Deadline for ACTION FY 1990-91 1. Compilepertinent budget information. None P g 2. Distribute budget instructions, information and work sheets to None g department heads. (A general meeting with department e t heads could also be held at this time.) 3. Complete compilation of the forthcoming fiscal year's revenue None service requirements, including State shared revenues, debt q , etc. None 4. Submit departmental budget estimates to appropriate reviewing official or office. Review of departmental budgets and revenue estimates by reviewing official or office. (An individual hearing with appropriate each department head may be held in conjunction with the review step.) None 5. MakeaPP roved changes and prepare summary of tentative budget. None 6. Begin typing in and duplication of proposed budget. None 7. Deliverro osed budget to city/town council for review. July 16 P P 8. Adopt tentative budget. Depends upon P newspaper 9. Publish budget once a week for two consecutive weeks. Include time publishing date 9 and place of budget hearing, and a statement indicating where the proposed budget may be examined. August 10 p 9 10. Receive from the county assessor certified property values necessary to calculate thero erty tax levy limit. August 13* P P 11. Make the property values provided by the county assessor available forublic inspection. August 13* P P 12. Hold public hearing on budget and estimated property tax levy. Convene special meeting to adopt final budget. August 20* 13. Adopt property tax levy. August 20* 14. Forward certified copy of tax levy ordinance to county. (The tax levy 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. 7CEIVED MAR 2 6 1990 . 4ift INFORMATION ISE FIVE • REPORT 10.4 0 1990 rowil wig yaw STATE SHARED REVENUES - BUDGET ESTIMATES March 19, 1990 this time we are a bit hesitant to estimate the state shared revenues for 1990-91. Currently, At budget woes. Some of the Legislature is considering a number of proposals to solve the state'sg g shared revenue estimates for 1990-91. Absent any proposals could drastically affect state legislative changes, this year's revenue estimates are slightly higher than state shared revenues g• i thedistribution for these projections. estimated for 1989-90. The table on the following page lists p j 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 1990-91 HURF estimate represents an increase over the total amount distributed for this fiscal year. The amount individual cities and towns will receive will varyaccordingto changes in county of origin of motor vehicle fuel sales. Not included in the and Tucson. HURF projections are the seven percent monies for Phoenix It is important to note that the estimates for the state income and sales tax revenues are p calculated in accordance with current state law. The revenue estimates for the state income and sales tax are the most likely to be affected by any action of the State Legislature. We will continue to monitor the activities of the Legislature and, through the Legislative Bulletin, will keep you informed of any actions of the state Legislature that would affect these figures. This report also includes estimates of the local transportation assistance fund. We anticipate that p maximum amount that may fund will reach the $23 million figure, the ax 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 estimated state shared revenues for cities and towns in the upcoming fiscal year, based on current state law, from each of the sources are as follows: Total State Sales Tax $170,000,000 Total State Income Tax 166,863,264 Total Highway User Revenue 195,526,339 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 Y g immediately. If you have any questions, please give us a call. 1820 West Washington I Phoenix,Arizona 85007 1 (602) 258-5786 CITY/TOWN PROJECTED ESTIMATES LOCAL : 3PORTAT ION ASSISTANCE, HIGHWAY USER, STA' '►LES TAX AND STATE INCOME TAX REVENUES FOR FY 90-9. CITY/TOWN LTAF HIGHWAY USER SALES TAX INCOME TAX APACHE JUNCTION $135,735 $1,546,924 $980,827 $962,729 AVONDALE 101,781 699,184 837,402 821,950 BENSON 32,129 340,192 292,002 286,614 BISBEE 65,555 580,843 491,409 482,342 BUCKEYE 32,331 272,281 259,580 254,790 BULLHEAD CITY 208,795 1,991,017 1,173,983 1,152,322 CAMP VERDE 52,087 607,017 401,837 394,423 CAREFREE 14,279 109,374 104,272 102,348 CASA GRANDE 150,988 1,695,127 1,074,795 1,054,963 CAVE CREEK 27,707 165,790 158,056 155,140 CHANDLER 720,336 4,598,085 4,383,599 4,302,715 CHINO VALLEY 40,729 396,066 262,190 257,353 CLARKDALE 20,040 175,983 116,498 114,349 CLIFTON 29,289 332,070 291,590 286,209 COLORADO CITY 19,675 244,523 144,181 141,520 COOLIDGE 56,347 742,207 470,596 461,913 COTTONWOOD 46,814 519,752 344,069 337,720 DOUGLAS 115,290 1,060,196 896,956 880,406 DUNCAN 10,000 47,170 41,420 40,656 EAGAR 38,132 718,626 274,829 269,758 EL MIRAGE 35,009 310,324 295,848 290,390 ELOY 49,045 676,014 428,626 420,718 FLAGSTAFF 355,199 4,945,297 2,627,192 2,578,717 FLORENCE 55,900 660,197 418,598 410,874 FOUNTAIN HILLS 82,674 398,683 - 397,853 390,512 FREDONIA 10,993 153,107 71,438 70,120 GILA BEND 16,348 144,030 137,312 134,778 GILBERT 222,020 871,962 831,288 815,950 GLENDALE 1,180,399 8,818,478 8,407,124 8,252,001 GLOBE 51,114 678,645 473,000 464,273 GOODYEAR 42,432 331,291 315,837 310,010 GUADALUPE 39,836 332,084 316,593 310,751 HAYDEN 10,000 118,758 82,772 81,244 HOLBROOK 48,923 880,450 397,372 390,040 HUACHUCA CITY 15,861 134,859 114,094 111,989 JEROME 10,000 48,769 32,284 31,689 KEARNY 19,878 286,656 181,754 178,401 KINGMAN 103,809 1,214,810 716,301 703,084 LAKE HAVASU CITY 185,266 2,067,671 1,219,181 1,196,686 LITCHFIELD PARK 34,238 267,165 254,703 250,003 MAMMOTH 14,320 206,488 130,923 128,508 MARANA 18,742 140,934 114,987 112,866 MESA 2,254,353 17,262,507 16,457,265 16,153,606 MIAMI 20,527 267,673 186,562 183,120 NOGALES 145,390 1,275,424 1,077,268 1,057,390 ORO VALLEY 44/785 241,289 359,799 3A3. .1.6.Q__._ _--.- PAGE 59,105 836,435 444,357 436,158 PARADISE VALLEY 98,779 829,308 811,780 796,802 PARKER 24,543 542,743 174,610 171,389 PATAGONIA 10,000 79,699 67,316 66,074 PAYSON 67,908 690,175 481,037 472,161 PEORIA 377,835 1,988,466 1,895,711 1,860,732 PHOENIX 7,985,686 63,523,133 61,822,022 60,681,320 PIMA 16,064 132,017 109,836 107,809 PINETOP-LAKESIDE 22,109 363,595 164,101 161,073 1 465 504 1,438,464 PRESCOTT 203,156 2,213,797 , PRESCOTT VALLEY 69,247 567,691 375,804 368,870 QUARTZSITE 17,160 363,822 117,048 114,888 QUEEN CREEK 20,486 156,567 149,264 146,510 SAFFORD 62,959 578,761 481,518 472,633 SAN LUIS 41,013 279,827 192,951 189,390 SCOTTSDALE 1,075,860 7,813,726 7,449,240 7,311,791 SEDONA 62,472 817,038 502,056 492,793 SHOW LOW 45,434 765,086 345,305 338,934 SIERRA VISTA 278,285 2,337,336 1,977,452 1,940,965 SNOWFLAKE 33,589 556,426 251,131 246,497 SOMERTON 38,416 573,900 300,932 295,379 SOUTH TUCSON 53,710 551,782 450,195 441,888 SPRINGERVILLE 17,241 337,490 129,069 126,687 ST. JOHNS 32,047 604,932 231,348 227,080 SUPERIOR 33,751 498,344 315,975 310,144 SURPRISE 54,318 289,645 276,134 271,039 TAYLOR 20,729 305,304 137,792 135,250 TEMPE 1,192,772 9,578,617 9,131,805 8,963,311 THATCHER 33,508 283,684 236,019 231,664 TOLLESON 39,877 319,763 304,847 299,222 TOMBSTONE 15,131 132,504 112,102 110,034 TUCSON 3,274,312 29,968,383 25,347,899 24,880,195 WELLTON 10,000 93,641 64,569 63,377 WICKENBURG 34,481 282,801 269,609 264,634 WILLCOX 30,912 263,303 222,762 218,652 WILLIAMS 20,283 292,991 155,652 152,780 WINKELMAN 14,888 104,467 72,812 71,468 WINSLOW 87,015 1,205,539 544,095 534,055 YOUNGTOWN 21,378 164,781 157,094 154,196 YUMA 418,442 4,662,826 3,215,180 3,155,855 $23,000,000 $195,526,339 $170,000,000 $166,863,264 O�,t1E ST,,,, RECEIVED v-0,�, rnuv0 o MAY 2 2 99*1912 TOWN of ORO VALLEY STATE OF ARIZONA DOUGLAS R. NORTON, CPA OFFICE OF THE LINDA J. BLESSING, CPA DEPUTY AUDITOR GENERAL AUDITOR GENERAL AUDITOR GENERAL May 18, 1990 TO: City/Town Officials FROM: I , -444f. ,,_'„„ Iou-. as R. Norte Audlror General The enclosed official budget forms and instructions for fiscal year 1990-91 have been developed by my Office as prescribed by Arizona Revised Statutes §42-302. We have revised the forms and instructions to clarify the language as outlined in the cover memo to the preliminary draft dated April 13, 1990. We have also revised the instructions to Schedule B for House Bill 2426, which was signed into law and became effective May 7 , 1990. Should you have any questions or comments , please contact Robert Alexander or Gerald Strom of the Accounting Services Division of my Office , at 255-4385. Enclosure 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 developed 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 . Cities and towns must prepare annual budgets , for all funds , except Agency and Internal Service Funds , which include estimated revenues and expenditures/expenses for the fiscal year, along with other information required by statute. The modified accrual basis of accounting is recommended in preparing budgets for the General , Special Revenue, Debt Service, Capital Projects and Expendable Trust Funds . The accrual basis of accounting is recommended in preparing budgets for Enterprise and Nonexpendable Trust Funds . Annual budgets for Agency and Internal Service Funds , while not required, may be prepared for internal management purposes . ENCLOSURES Resolution for the Adoption of the Budget Schedule A - Summary Schedule of Estimated Revenues and Expenditures/Expenses 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/Expenses 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. 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/ Expenses 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/Expenses 1989-90 2. Copy from Schedule E the amounts budgeted in the 1989-90 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/Expenses 1989-90 3. Copy from Schedule E the actual expenditures/expenses of the 1989-90 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/Retained Earnings at 7-1-90 4. Enter the unreserved fund balance/retained earnings for each fund type at July 1 , 1990. This amount, which is obtained from the accounting records , should be the unreserved fund balance/retained earnings at July 1 , 1990, that will be available to finance estimated expenditures/expenses of the 1990-91 fiscal year. If the actual unreserved fund balance/retained earnings is not available , an estimate should be determined and recorded when the budget is prepared . Column: Direct Property Tax Revenues 1990-91 5. The direct property tax revenues column should consist of primary and secondary property taxes . Record the entire estimated amount of the primary property tax levy in the General Fund. Record the estimated secondary property tax revenues for payment of principal and interest 3 (:) INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule A - Summary Schedule of Estimated Revenues and Expenditures/ Expenses (Cont' d) on general obligation bonds in the Debt Service Funds . Total property taxes to be levied in 1990-91 must agree with the corresponding amount on line 3.0 on Schedule B ( 1 of 2) . If the city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied , check the box provided at the bottom of Schedule A. If the box is checked, the city/town may eliminate Schedule B. Column: Estimated Revenues Other Than Property Taxes 1990-91 6. Copy from Schedule C the estimated revenues other than property taxes for the 1990-91 fiscal year for each fund type . The total for all funds must agree with the corresponding total on Schedule C (2 of 2) . Column: Proceeds from Other Financing Sources 1990-91 7 . Copy the proceeds from other financing sources for the 1990-91 fiscal year for each fund type from Schedule D. The total proceeds from other financing sources must equal the corresponding total on Schedule D. Column: Interfund Transfers 1990-91 8. Copy the amount of transfers in and out for the 1990-91 fiscal year by fund type from Schedule D. Fund transfers in and out are the estimated amounts that will be transferred in or out of the fund type during the 1990-91 fiscal year. Total transfers in and out must agree with the corresponding totals on Schedule D. Column: Total Financial Resources Available 1990-91 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/Retained Earnings at 7-1-90, Direct Property 4 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule A - Summary Schedule of Estimated Revenues and Expenditures/ Expenses (Cont' d) Tax Revenues 1990-91 , Estimated Revenues Other Than Property Taxes 1990-91 , Proceeds from Other Financing Sources 1990-91 , and Interfund Transfers 1990-91 . Transfers in should be added and transfers out should be deducted to arrive at Total Financial Resources Available . Column: Budgeted Expenditures/Expenses 1990-91 10. Copy from Schedule E the amounts budgeted for the 1990-91 fiscal year for each fund type . 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, revenues and other financing sources 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 Funds resources available for expenditure in the 1990-91 fiscal year and should be recorded on line 5. Enterprise Funds 12. Unreserved retained earnings , revenues and other proceeds 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 Funds resources available for expenses in the 1990-91 fiscal year and should be recorded on line 9. Total All Funds 13. Sum the amounts on lines 1 , 2 , 5, 6, 9, 10 and 11 , and record the total on the TOTAL ALL FUNDS line . 5 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule A - Summary Schedule of Estimated Revenues and Expenditures/ Expenses (Concl ' d) Expenditure Limitation Comparison 1 . Copy the total budgeted expenditures/expenses for the 1989-90 and 1990-91 fiscal years from the summary schedule above. 2. Enter the budgeted expenditures/expenses adjusted for reconciling items for the 1989-90 and 1990-91 fiscal years . Reconciling items are expenditures/expenses that were not included in the Economic Estimates Commission base limitation. An example is expenditures of some special assessment districts . Reconciling items for the 1989-90 fiscal year may be obtained from that year' s adopted budget. Reconciling items for the 1990-91 fiscal year may be determined by preparing an estimated Annual Expenditure Limitation Report as part of the budgeting process . The Uniform Expenditure Reporting System manual includes forms for preparing an Annual Expenditure Limitation Report. 3. Enter the estimated exclusions from budgeted expenditures/expenses for the 1989-90 and 1990-91 fiscal years . Estimated exclusions may be obtained in the same manner as reconciling items described above . 4. Calculate and enter the total estimated expenditures/expenses subject to the expenditure limitation. 5. Enter the expenditure limitation provided by the Economic Estimates Commission or the voter-approved alternative expenditure limitation , if applicable. The total estimated expenditures/expenses subject to the expenditure limitation on line 4 must not exceed this amount. 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. 6 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule B - Summar of Tax Lev and Tax Rate Information (Cont' d) Heading 1 . Enter the city/town name. Property Taxes 1 . Enter the maximum allowable primary property tax levy for the 1990-91 fiscal year. This amount should be calculated in accordance with A.R.S. §42-301 .A, as amended by House Bill 2426, passed by the 39th Legislature, Second Regular Session . 2. Enter the amount received from primary property taxation in the 1989-90 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) . Do not include amounts received in the 1989-90 fiscal year from the payment of delinquent taxes assessed in prior years . 3.A. Enter the amount of primary property taxes levied in the 1989-90 fiscal year and the estimated amount of primary property taxes to be levied for the 1990-91 fiscal year. The 1990-91 fiscal year levy of primary property taxes must not exceed the maximum allowable primary property tax levy for the 1990-91 fiscal year recorded on line 1 above. 3.B. Enter the amount of secondary property taxes levied in the 1989-90 fiscal year and the estimated amount of secondary property taxes to be levied for the 1990-91 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 1989-90 and 1990-91 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 1989-90 fiscal year. If the actual amount of 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 1989-90 fiscal year. 4.A.3. Calculate and enter the total primary property taxes collected. 4.6. 1 . Enter the amount of secondary property taxes actually collected from the tax roll of the 1989-90 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. 4.6.2. Enter the amount of delinquent taxes collected from the tax rolls of fiscal years prior to the 1989-90 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 1989-90 fiscal year and the estimated primary property tax rate for the 1990-91 fiscal year. The estimated 1990-91 fiscal year tax rate should be calculated by dividing the proposed direct tax levy for the 1990-91 fiscal 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 1989-90 fiscal year and the estimated secondary property tax rate for the 1990-91 fiscal year levied against city/town taxpayers for payment of principal and interest on general obligation bonds . The estimated 1990-91 fiscal year tax rate should be calculated by dividing the proposed direct tax levy for the 1990-91 fiscal year on line 3.6 by the assessed valuation and multiplying by 100. Calculate and enter the total city/town tax rate for the 1989-90 and 1990-91 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. 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. 9 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule C - Summary by Fund of Revenues Other Than Property Taxes (Cont' d) Intergovernmental revenues should be categorized by source as well as by fund . Federal , State and county sources should be listed separately. Motor vehicle licenses taxes received should be categorized as county revenue in this category. 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 . 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. Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts or for major capital projects) that are legally restricted to expenditure for specified purposes . 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. Expendable Trust Funds are used to account for monies received by the city/town in a trustee capacity where both the principal and earnings 10 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule C - Summary by Fund of Revenues Other Than Property Taxes (Concl ' d) of the fund may be expended. An example of an Expendable Trust Fund is an Employee Benefit Trust Fund. Nonexpendable Trust Funds are used to account for monies received in a trustee capacity where the earnings of the fund may be expended but the principal must remain intact. An example of a Nonexpendable Trust Fund is the Fire Fighters ' Relief and Pension Fund. Column: Estimated Revenues 1989-90 3. Enter the amounts from the Estimated Revenues 1989-90 column on Schedule C of the 1989-90 fiscal year' s adopted budget. Column: Actual Revenues 1989-90 4. Enter the amounts of actual revenues received in the 1989-90 fiscal year, if available. If the actual revenues are not available , enter the amounts 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 1990-91 5. Enter the estimated revenues other than property taxes for the 1990-91 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 be included here, not on Schedule C. Proceeds from sources such as bonds expected to be received in the Enterprise Funds should also be included on this schedule. 11 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule D - Summar b Fund of Other Financin• Sources and Interfund Transfers (Concl ' d) Heading 1 . Enter the city/town name . Column: Fund 2 . Enter all funds within the appropriate fund type . Column: Proceeds from Other Financing Sources 1990-91 3. Enter the amounts expected to be received from other financing sources in the 1990-91 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 1990-91 4. Enter estimated transfers in and out for the 1990-91 fiscal year for each fund and the totals for each fund type . Transfers in must equal transfers out on the TOTAL ALL FUNDS lines . Schedule E - Summary by Department of Expenditures/Expenses within Each Fund This schedule summarizes expenditures/expenses by fund and department within each fund. Heading 1 . Enter the city/town name. 12 INSTRUCTIONS FOR PREPARATION OF OFFICIAL BUDGET FORMS Schedule E - Summary by Department of Expenditures/Expenses within Each Fund (Concl 'd) Column: Fund/Department 2. Enter titles of funds and departments within each fund. All funds must be included within the appropriate fund type. The city/town should budget for contingencies as a separate department under the General Fund. See instructions on page 10 for explanations of Special Revenue , Expendable Trust and Nonexpendable Trust Funds . Column: Adopted Budgeted Expenditures/Expenses 1989-90 3. Enter the amounts from the Budgeted Expenditures 1989-90 column on Schedule E of the 1989-90 fiscal year' s adopted budget. Column: Expenditure/Expense Adjustments Approved 1989-90 4. Enter the amount of each departmental transfer defined and approved by the Council as an emergency during the 1989-90 fiscal year by department, fund and total . Column: Actual Expenditures/Expenses 1989-90 5. Enter the amounts of the 1989-90 fiscal year' s actual expenditures/expenses , if available. If the actual expenditures/expenses are not available , enter the amount of actual expenditures/expenses as of the date the proposed budget was prepared plus the estimated expenditures/expenses for the remainder of the fiscal year. Column: Budgeted Expenditures/Expenses 1990-91 6. Enter the amounts of estimated expenditures/expenses for the 1990-91 fiscal year by department, fund and total . 13 OFFICIAL BUDGET FORMS CITY/TOWN OF FISCAL YEAR 1990-91 DEVELOPED BY STATE OF ARIZONA OFFICE OF THE AUDITOR GENERAL Rev. 5/90 City/Town of TABLE OF CONTENTS Fiscal Year 1990-91 Resolution for the Adoption of the Budget Schedule A Summary Schedule of Estimated Revenues and Expenditures/Expenses 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/Expenses within Each Fund 1990-91 BUDGET CALENDAR Deadline for ACTION FY 1990-91 1. Compile pertinent budget information. None P 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. None 4. Submit departmental budget estimates to appropriate reviewing official 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.) None 5. Make approved changes and prepare summary of tentative budget. None 6. Begin typing and duplication of proposed budget. None 7. Deliverro osed budget to city/town council for review. July 16 P P 8. Adopt tentative budget. Depends upon P newspaper 9. Publish budget once a week for two consecutive weeks. Include time publishing date and place of budget hearing, and a statement indicating where the proposed budget may be examined. August 10 10. Receive from the county assessor certified property values necessary to calculate theP roperty tax levy limit. August 13* 11. Make the property values provided by the county assessor available forublic inspection. August 13* P P 12. Hold public hearing on budget and estimated property tax levy. Convene special meeting to adopt final budget. August 20* 13. Adopt property tax levy. August 20* 14. Forward certified copy of tax levy ordinance to county. (The tax levy 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. City/Town of SUMMARY OF TAX LEVY AND TAX RATE INFORMATION Fiscal Year 1990-91 ESTIMATED 1989-90 1990-91 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 1989-90 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 . 1989-90 Levy $ 2. Prior Years ' Levies 3. Total Primary Property Taxes $ B. Secondary Property Taxes 1 . 1989-90 Levy $ 2. Prior Years ' Levies 3. Total Secondary Property Taxes $ C. Total Property Taxes Collected $ * 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 SUMMARY OF TAX LEVY AND TAX RATE INFORMATION Fiscal Year 1990-91 ESTIMATED 1989-90 1990-91 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 $ $ 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 SUMMARY BY FUND OF REVENUES OTHER THAN PROPERTY TAXES Fiscal Year 1990-91 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES REVENUES 1989-90 1989-90* 1990-91 GENERAL FUND Local taxes $ $ $ Licenses and permits Intergovernmental revenues Charges for services Fines and forfeits Interest on investments In-lieu property taxes Voluntary contributions Miscellaneous revenues Total General Fund $ $ $ SPECIAL REVENUE FUNDS Highway Users Revenue Fund $ $ $ Total Highway Users Revenue Fund $ $ $ * 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 SUMMARY BY FUND OF REVENUES OTHER THAN PROPERTY TAXES Fiscal Year 1990-91 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES REVENUES 1989-90 1989-90* 1990-91 Local Transportation Assistance Fund $ $ $ Total Local Transportation Assistance Fund $ $ $ $ $ $ Total Special Revenue Funds $ $ $ DEBT SERVICE FUNDS $ $ $ Total Debt Service Funds $ $ $ CAPITAL PROJECTS FUNDS $ $ $ 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 $ $ $ * 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 SUMMARY BY FUND OF OTHER FINANCING SOURCES AND INTERFUND TRANSFERS Fiscal Year 1990-91 PROCEEDS FROM OTHER INTERFUND FINANCING TRANSFERS SOURCES 1990-91 FUND 1990-91 IN (OUT) GENERAL FUND $ $ $ SPECIAL REVENUE FUNDS Total Special Revenue Funds DEBT SERVICE FUNDS Total Debt Service Funds $ $ $ CAPITAL PROJECTS FUNDS 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 SCHEDULE D 4,7; City/Town of SUMMARY BY DEPARTMENT OF EXPENDITURES/EXPENSES WITHIN EACH FUND Fiscal Year 1990-91 ADOPTED EXPENDITURE/ BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/ FUND/ EXPENSES APPROVED EXPENSES EXPENSES DEPARTMENT 1989-90 1989-90 1989-90* 1990-91 GENERAL FUND $ $ $ $ Total General Fund $ $ $ $ SPECIAL REVENUE FUNDS Highway Users Revenue Fund $ $ $ $ Total Highway Users Revenue Fund $ $ $ $ Local Transportation Assistance Fund $ $ $ $ Total Local Transportation Assistance Fund $ $ $ $ $ $ $ $ Total Special Revenue Funds $ $ $ $ * Includes actual expenditures/expenses as of the date the proposed budget was prepared plus expenditures/expenses expected to be made for the remainder of the fiscal year . SCHEDULE E ( 1 of 2) City/Town of SUMMARY BY DEPARTMENT OF EXPENDITURES/EXPENSES WITHIN EACH FUND Fiscal Year 1990-91 ADOPTED EXPENDITURE/ BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/ FUND/ EXPENSES APPROVED EXPENSES EXPENSES DEPARTMENT 1989-90 1989-90 1989-90* 1990-91 DEBT SERVICE FUNDS $ $ $ $ Total Debt Service Funds $ $ $ $ CAPITAL PROJECT FUNDS $ $ $ $ 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 $ $ $ $ * Includes actual expenditures/expenses as of the date the proposed budget was prepared plus expenditures/expenses expected to be made for the remainder of the fiscal year . SCHEDULE E (2 of 2) TOWN OF ORO VALLEY FISCAL YEAR 90/91 REVENUE WORKSHEET GENERAL FUND BUDGET PROJECTED BUDGET Shared Taxes FY 89/90 FY 89/90 FY 90/91 ADJUSTMENT Auto Lieu 60, 000 State Sales 339, 946 Urban Revenue 321, 037 LOCAL REVENUES Building Permits 340, 000 Business Licenses 8, 500 Cable Television 10, 000 Fines & Forfeitures 400, 000 Interest 100, 000 Miscellaneous 35, 000 Renters Tax 55, 000 Sales Tax 1, 080, 274 Training, ALEOAC 2 , 500 Zoning Applications 150, 000 EDP System Financing ETH Financing 1, 250, 000 TOTAL INCOME 4, 152 , 257 Cash Forward 1-Jul-89 1,712 , 174 TOTAL 5, 864 , 431 OTHER REVENUE Marana (Dispatching) 54 , 500 ADOT (r-o-w landsc. ) 30, 000 GRANT FUNDS 41, 500 SEIZURE FUNDS 100, 000 MANTIS (FEDERAL) 37 , 500 SUB-TOTAL 263 , 500 TOTAL GENERAL FUND 6, 127, 931 HIGHWAY FUND Highway User's 243 , 102 LTAF 44 , 479 Interest 2 , 000 Misc./Tfr from GF* 0 Permits 1, 000 TOTAL INCOME 290, 581 Cash Forward 1-Jul-89 311, 972 TOTAL HIGHWAY FUND 602 , 553 CAPITAL PROJECT FUND 0 DEBT SVC FUND(IMP DIS) 1, 103 , 531 TOTAL REVENUE 7, 834 , 015 TOWN OF ORO VALLEY BUDGET WORKSHEET FISCAL YEAR 90/91 EXPENDITURES GENERAL FUND BUDGET PROJECTED BUDGET ************ FY 89/90 FY 89/90 FY 90/91 ADJUSTMENT Capital Improvements 2 , 000, 000 Building Codes 181, 277 Court 407 , 524 General Administration 174 , 851 Mayor & Council 23 , 700 Planning & Zoning 247 , 383 Police 1, 496, 096 Town Attorney 168 , 933 Town Clerk 264 , 278 Town Manager 96, 053 Finance Department 0 Contingency 1, 067, 836 TOTAL GENERAL FUND 6, 127 , 931 HIGHWAY FUND 602 , 553 ************ CAPITAL PROJECT FUND 0 DEBT SVC FUND 1, 103 , 531 TOTAL EXPENDITURES 7, 834 , 015 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 Total Operating 2 , 174 , 851 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 m n m A T D £'. 7 247, 383 (5 Exp. Detail 2 BUDGET PROJECTED BUDGET ************* FY 89/90 FY 89/90 FY 90/91 ADJUSTMENT POLICE Capital Expenditures 4 , 175 Dispatch./Site Rental 0 Dues & Subscriptions 285 Insurance 55, 000 Maintenance/Repair 52 , 350 Miscellaneous 1, 950 Office & Supplies 8 , 700 Personnel 1, 255, 778 Train./Tuition/Travel 9, 708 Uniforms & Equipment 23 , 150 _ Vehicle Maintenance 0 Sentencing Costs 10, 000 Total Operating 1, 421, 096 *Total Reserves* 75, 000 TOTAL POLICE 1, 496, 096 TOWN ATTORNEY Dues & Subscriptions 595 Furniture & Equipment 2 , 926 Law Library 5, 000 Liab Ins Deductible 5, 000 Meetings & Training 3 , 125 Office 5, 000 Outside Counsel 5, 000 Personnel 127 , 287 Total Operating 153 , 933 *Reserves* 15, 000 TOTAL TOWN ATTORNEY 168, 933 TOWN CLERK Advertising 5, 000 Dues & Subscriptions 500 Elcction Services 2000 Equipment Maintenance 10, 000 Furniture & Equipment 10, 000 Insurance 4 , 000 Meetings & Training 2 , 025 Miscellaneous 500 Office 10, 000 Outside Services 8, 500 Personnel 190, 253 Recording Fees 1, 500 Assur. Coordinator 0 Total Operating 244, 278 Exp. Detail 4 BUDGET PROJECTED BUDGET ************* FY 89/90 FY 89/90 FY 90/91 ADJUSTMENT HIGHWAY Capital Expense 113 , 600 General Maintenance 6, 000 Insurance 27 , 000 Miscellaneous 7 , 400 Personnel 227 , 970 Professional Services 20, 500 Road Improvements 60, 000 Street Maintenance 38 , 000 Travel, Memb. & Subs. 2 , 500 Vehicles/Equip. Mntnce 20, 500 Computing/Acctg Svcs 0 Contingency 36, 300 Total Operating 559 , 770 *Reserves* 42 , 783 TOTAL HIGHWAY - 602 , 553 F,,JA 1/2 / ,0 TOWN OF ORO VALLEY FISCAL YEAR 90/91 REVENUE WORKSHEET PROPOSED D BUDGET FINAL BUDGET FUND BUDGET PROJECTED GENERAL Shared Taxes FY 89/90 FY 89/90 FY 90/91 FY 90/91 Auto Lieu 60,000 S7, P17 60,00o 60,000 State Sales 339,946 :-'5v, .5-7./ 3.53 /60 353,/60 Urban Revenue 321, 037 321 b 8i 35-1, 791 's9 799 LOCAL REVENUES Building Permits 340,000 48q,‘,gk ?64z oQQ 4iso coo Business Licenses 8, 500 /o, b go /o,000 /0_o0 0 Cable Television 10, 000 44 f�/ x,000 70 o00 Fines & Forfeitures 400,000 449 0z 8 500,ooc 5so4 ono Interest 100,000 i9! 0-1,- /1,G, 000 /s14,000 Miscellaneous 35,000 5' 7wr SP, s-2c SV s Renters Tax 55, 000 �2-, g9_ 55000 5-9, ,Poo Sales Tax 1, 080,274 /, ;.5o 243 / /2-7_000 /,),/,,,,,r00 Training, ALEOAC 2, 500 f001 2,000 S,000 Zoning Applications 150,000 74, s7 ,ro`ceo 50,000 EDP System Financing o -,9" -dr. 6..coo 0 ETH Financing 1, 250,000 -8- -E -09- TOTAL INCOME 4 , 152,257 -3 V24,04' 210 7 40 (8 Y 31 `/ 78 ' Cash Forward 1-Jul-89 1,712, 174 W, S'in 1. 777,7?y 1, 777, 17,71 ==============================s== ______ 5,864,431 41O,'?4 4 �es42s8 f Lir, 558 TOTAL OTHER REVENUE Marana (Dispatching) 54, 500 31l 700 ",S en 53,000 ADOT (r-o-w landsc. ) 30, 000 21,74 7.0,x00 S,000 GRANT FUNDS 41, 500 50,SSS /4,J'f4 /30,6 3: SEIZURE FUNDS 100, 000 2-34 ,11 /Z‘,O00 /3-s 000 MANTIS (FEDERAL) 37,500 5-/, 71"l• 55;o6b ss,oov , SUB-TOTAL 263, 500 /9/, 31,( ; , PSo 370, 63r _ _ _ _-_-_______ TOTAL GENERAL FUND 6, 127,931 3,6,5.2.,2..wi S/z iog 5, 582, /9G HIGHWAY FUND Highway User's 243, 102 237158` a(, / 8y .7q1, 28? LTAF 44 ,479 5o ‘86 ` 78,5 414, 7es Interest 2, 000 228 400 /1000 M i sc./Tf r from GF* 061803 /0o,000 7o1 you Permits 1, 000 4`44 zl 00° oIOo o 2 9 0 5 81 5V 2 0 38'9,0 7i 3 5?, 07,1 TOTAL INCOME �1 Cash Forward 1-Jul-89 311,972 -9"" ..771i6-73- ,172...,67)- = 17z,67L 5 , TOTAL HIGHWAY FUND 602, 553 is, k3-0 66/174, 43/, 7,1 CAPITAL PROJECT FUND 0 3, D�7,•rod //)..10,000 /, 4/64, T _________ =--=======_____________________: DEBT SVC FUNDIMP DIS 1_, 103, 531 1,2. 784/ 4/53 l7� 53 175- ( ) 7 � 351- 714t��, I� 8, / 3Y, /71 TOTAL REVENUE 7,834,015 , �1 TOWN OF ORO VALLEY BUDGET WORKSHEET FISCAL YEAR 90/91 EXPENDITURES PROPOSED GENERAL FUND BUDGET PROJECTED BUDGET FINAL BUDGET ************ FY 89/90 FY 89/90 FY 90/91 FY 90/91 Capital Improvements 2, 000, 000 7,,roo -� �' P P o Building Codes 181, 277 /z/, 783 c z.cioQ ieS Z33 Court 407, 524 310 (147 494, el z_ vss olis-- General Administration 174,851 q Q67 304, ye& 41st S97 Mayor & Council 23,700 .2/,�?2-k So, 35O 5",, v9s Planning & Zoning 247, 383 Ao.i,S74 ��Z 8L.237,/i7 , Police 1,496, 096 i/ 4/vs-I' 4i 214 633 i,659, 733- Town Attorney 168,933 /3 c/3 So C2, '41- 7-;-1, /0 7 Town Clerk 264, 278 010f ,E ?Ao /72, zr8 /30, 97 Town Manager 96,053 7/, 4Y5' /39, 7;s- 94 7/? Finance Department 0 (� 14S,9(0 /9S X340 Contingency 1,067,836 -4:1- /, 'I's.SYo '. ?lig, i so TOTAL GENERAL FUND 6, 127,931 3,biz, 7-(/r 5:/2.4, io3 • .5,s8z., / % 602 553 10/, g5o 4bo� 6311 7(14.HIGHWAY FUND � ************ CAPITAL PROJECT FUND 0 9'S 73o //;Iv, o00 "' 464, 9S`/ 1(IMP.DEBT SVC DIST. ) 1, 10 3, 5 31 192.,13,/ #5.3,2-7c 453, 2 7� TOTAL EXPENDITURES , , 7 834 015 S l/ CQC 7 y417,383 8, /34,17/ PROP. QED Exp. Detail 1 BUDGET PROJECTED BUDGET FINAL BUDGET 91 FY 90/91 ************* FY 89/90 FY 89/90 FY 90/91 COURT /�'6,Soo ALEOAC Surcharge 124,000 /3O,797 /G/- o00 Community Services- 2,400 G, goo �,4,00 .2, 4!oo Contract Services 75,000 83,9i° 1s00d 635-‘00o Court Services 1,800 709 4 boa /, ,Poo Dues & Subscriptions 1,445 Equipment t Maintenance 3,700 ,;if$Z ‘rt, Soo gi.ro0 Furniture & Equipment 21,350 , c? 1 7, `,.coo 3, )-00 � Insurance 2,000 ,57 3,000 3,60o Jury 7,000 /47 7 5ewo 3000 J � j',i�j" S,i 8s Meetings & Training 4, 300 A,1it4 700 Miscellaneous 700 /, foe 70Q 7, 500 g', ►io a),?do efoo Office Personnel 136,329 ii4,40g /27 637.- /(o/, 0 3S'' P S ecial Services 0 -G- 3,000 , .roo Total Operating 387, 524 4 3O,, 474, g Y q S11 0ic *TotalReserves* 20 000 -e- 30, 000 -0- , 3�0 ��7 *6 '�s Z q51,0 XS-- TOTAL COURT 407, 524t GENERAL ADMIN ,�, Animal Control 6, 500 a ital Improve. 2,000,000 7�foo C p p `i�� /,soo & Grds (Admin) Q'SoBldgs 7 9,4 51 73, �3/ !so, (PD)Grds&Bldgs 47,050 ?..6.,ill- 27,o00 .2 7,o00 Bldgs & Grds (PDS) 22, 150 3i 9 � o00 Insurance 13,000 i . u� Pool Cars - 1,200 /,i64 /A5-00 /,soo Miscellaneous 2,800 ,5", /7/ '1foo Zoo Oracle Rd. Median Land 2,700 0Z, 7(0t 31 Soo 7,-Coo Transfer-out to Assessment Fund 1. o$2 -G-- 49-- Transfer-out to Cap. Pro j . Fund loo,000 E53,- -69-- Transfer-out &-Transfer-out to ETH Debt Svc Fun -49- -a-- /8.50o0 Transfer-out to Highway Fund /00,o00 -,t9- 70,000 2, 174,851 ° 9 5-G130g ,foo 6/5/, 5"/2- TOTAL GENERAL ADMIN PLANNING & ZONING Capital Outlay 13,000 /3,8r7 /7, too 9 900 1 y , Advertising 3,000 /,s8S 3,600 .3_000 ConsultingServices 50,000 $5,113 30,ao0 �o,aoo 6,000 A, X71 R 00 6,. 00 Meetings & Training Miscellaneous 2,500 a'8? ;u rao �1goo Supplies 1 900 6k ,3o '7t.r'oo 7 ThoOffice & pp � Personnel 126,883 115, 110 /I-0.3 71 i3 z S3.. & Memberships sh i s 1, 10 0 457 ?So /So Refer. P Assur. Coord./Census 18,000 leig.5.3 $ 4 Total operating 222,383 a of, s/ / 7..., /1-9' /a4, ##z Total * Reserves* 25,000 .-0-- P & Z 247,383 21 S/ X371 I19 PBZ, Z d� TOTAL BUDGET WORKSHEET FISCAL YEAR 90/91 GENERAL ADMINISTRATION PROPOSED FINAL BUDGET BUDGET PROJECTED BUDGET BLOGS & GROUNDS ************ FY 89/90 FY 89/90 FY 90/91 FY 90/91 TOWN HALL/COURT Rent 47,752 1/3,S64. III.3 5o 9io Insurance 8,000 8,G4 i 0W,06,0 12..,Q o 0 Supplies 2,000 /, i3( iL Soo /,.s-00 Maintenance 5,500 4, i 7,loo 7,,x00 Utilities Electric 10,000 1 6, 6-'3 Y /0,00v * /40 o Telephone 13,849 i7, 2/F ?-o,ow 7.!),000 Water 350 -a- -Cr- -A- Gas 0 7i L Sod co 0 Total Utilities 24, 199 1 a-1,4,o,/ ? 3o,Saoit ,r�o TOTAL TOWN HALL/COURT 87,451 c 82, /I-'L 4 /7V,Ss'o p 8 7, 4/io PLANNING/ENGINEERING/BUILDING Rent 12,000 -2V, 392 55 65-6 113,GSZ Insurance 0 -E 000 i4„000 Supplies 500 -0- ,c4Q Sao Maintenance 3,500 3, 59g 3,000 3,00o Utilities Electric 2,500 / 7, ,,,/e. r S1000 $ S,oco Telephone , 3,250 651 3,000 1/4Y,00o Water 150 -c,. -e,- - - Bottled - Bottled Water 250 -e- -s- -e- Gas 0 5",5" /,oo o /,000 Total Utilities 6, 150 if /0, 450 $ 9,000 t 9,000 4" 38,iZ0 w 16, /.0s 6o, tRTi TOTAL PDS SERVICES 22,150 POLICE DEPARTMENT Insurance 5,000 3'„lz4 Roov 44000 Supplies 1,200 l09 /, ;.4.0 ! c. Maintenance 6,200 /z,0(4. 9 c'Oo `,oocs Utilities Electric 5, 500 Z (,. "/ * /O./) 4 /O,3.00 Telephone 5, 200 4, 1Z9 97s- 97S Water 450 /`0.36. 4> .-.5. /, 1.3-.r Gas 200 30/ ,400 Total Utilities 11, 350 1 1 '7? A '`goo J /6,84O TOTAL POLICE 52,050 3/,64e.• )' 35',000 it .3i,000 Capital Improvements 2, 000, 000 Zioo -a- --,-- Animal Control 6, 500 -<50- 6,1-00 /1 Soo Pool Car 1,200 4t6 i,-r61 , /,foci Oracle Rd. Median Land 2,700 d_ 7'Z- 3,3w 7,.roo Miscellaneous 2,800 5"1 71 '•roo 7,foo Transfer-out to Series 3 Debt Sery Fund /,o F2- -e-- �_ Trans f er-out to Cap. Pro j . Fund '1O,OQQ -,- 19- Transfer-out to ETH Debt Svc Fund -e- /1.5,00Q Transfer-out to Highway Fund o, --49- 70,000 ..........................===========.===========.. ==.==========:ss TOTAL GENERAL ADM. 2, 174,851 9 3'7 3oct Soo 15/S9 L. EXPENDITURE DETAIL WORKSHEET PROPOSED Exp. Detail 2 BUDGET PROJECTED BUDGET FINAL BUDGET ************* FY 89/90 FY 89/90 FY 90/91 FY 90/91 POLICE Capital Expenditures 4, 175 42_i z.S ‘9, 79/ S3,55/7 Dispatching 0 .3t5L, 3,85c) 3, 8So Dues & Subscriptions 285 /iso -?,13o .? ?36. Insurance 55, 000 Sq 4<9Z Si,000 s A000 Maintenance/Repair 52, 350 q5-2i 3i, Q75 3imr Miscellaneous 1, 950 5217 7,goo �, 7o0 Office & Supplies 8, 700 //,35 ' /3,7.15 Pi 4.ro Personnel 1, 255, 778 /, 2.7r 927 I, faoi ?9z- 1,(.4z,V9,r Train./Tuition/Travel 9,708 71TV io, /3s ro, f3S Uniforms & Equipment 23, 150 S GaZi //, 37.5 /I, /to S 38 Vehicle Maintenance 0 �, 701 32,1bo ,,Poe Sentencing Costs 10, 000 /.. _55o AV, 000 745,00a / c'9 oS /, 744,773 4 57 732- Total Operating 1,421, 096 , 1 � * Reserves* 75 000 $'"�' 34 if() ....0.- TOTAL , TOTAL POLICE 1,496, 096 /, L/9/i o 5? 1/ loOr 9�3 /,65-• -732--- on, 6S13Z- on, 7 VO Seiz & Forfeit Funded Capital Outlay /, 273,663 TOWN ATTORNEY Dues & Subscriptions 595 943 2/a 8'o Furniture & Equipment 2,926 7093 q'/o 732.5 Law Library 5, 000 4'370 boo 7000 Liab Ins Deductible 5, 000 -8- /a,000 X0000 Meetings & Training 3, 125 / 770 .r;1 .r .),-- Office yOffice 5, 000 317 7-y000 -yy000 Outside Counsel 5, 000 ,?oo y',,�v 95a) Personnel 127, 287 l-zo, 5/5- /7). 711 _ 1591 Z61? Total Operating 153,933 /3f.rr3 , cry 'L -1 io-r *Reserves* 15, 000 -G TOTAL TOWN ATTORNEY 168,933 139;573 . S'1`h.y 7,24 , i0-7 Seiz & Forfeit Funded Expenditures 5.5,604) 'O6,',I TOWN CLERK Advertising 5, 000 szvl 9,000 9, 000 Dues & Subscriptions 500 L/+ 5 7-i ki3O Election Services 2000 .2,/5i �" - Equipment Maintenance 10, 000 3l 7V' 44.000 '7000 Furniture & Equipment 10, 000 i516.32- i9, 94/0 Soo Insurance 4,000 . off_ ___ 5;ow ,5 000 Meetings & Training 2,025 3 7o 7 ?,r,s0 /.J"1-,r Miscellaneous 500 931 Soo ,5'oo Office 10, 000 2/43 io,000 /o o«3 Outside Services 8, 500 X55,541S" -cal- -e,- Personnel 190,253 /82Aor //3+4`01 9 , 2.30 Recording Fees 1, 500 ,�z 3.,o ao a,00c) Assur. Coordinator 0 -#- -6- -e- Total Operating in 244,278 `�6,9 /G7, z/8 /30, 97_( . P g *Total Reserves* 20,000 -e'" 5,000 -&--- TO'T'AL TOWN CLERK 264,278 0/4<6 9 V o i 7Z, 2-4 /3o,q75` EXPENDITURE DETAIL WORKSHEET 4:) PRuPOSED Exp. Detail 3 BUDGET PROJECTED BUDGET FINAL BUDGET ************* FY 89/90 FY 89/90 FY 90/91 FY 90/91 TOWN MANAGER OV Magazine 1,000 4,in, 1,000 f,000 Dues & Subscriptions 910 42-N /, ?o /oma Furniture & Equipment 500 /i9 /o 0 i `e" Meetings & Training 3, 500 .Z 952 g,350 ?Sa Office Supplies 500 ,V5 5-0o Soo Personnel 86,443 (z, �v9 i/9,.57/ a8,S89 Vehicle Maintenance/Repair 1,200 393 6 >-"o /, Other 44,// -9` $' T Operating Total O eratin 92,853 '71,C?5- / 3 Z 71-3" 96, 7/9 *Total Reserves* 2,000 -9- 2,o0o TOTAL TOWN MANAGER 94,853 '1/160 5 /3 9 7 Z.$' I(, 7f y BUILDING CODES Dues & Subscriptions 710 7tS 3,loo 3, 7o0 Furniture & Equipment 0 /,‘,// /..z,790 5;690 Insurance 3, 000 3,5r'1 3,aao 3,0 o Meetings & Training 1,950 /, 353 850 75a Office & Supplies 3,000 4/w /o SO /0, 000 Outside Services 45,000 / 1.80 3,5,coo gs,00a Personnel 120, 117 9zTh' /.1 4 169' / 7 4, ii9,3 Vehicle Maintenance 2,500 -e- z;Soo 2,.Too Total Operating 176,277 /Z! 743 /9 '? /a'5 Z-33 P g *Reserves* 5, 000 7,4ao TOTAL BUILDING CODES 181,277 /aI, 713 2021 ? cf57? 2-33 MAYOR & COUNCIL Personnel Services 4,000 2.00 22, 374, 1-3-,o2:3 Mtgs & Conferences 1, 500 ,, ,700 7.,4-00 I JDo Member & Subscriptions 5,000 50,00 5,4/7 S,G72• Misc Donations 8, 200 5-0 6,000 1 000 Office & Supplies 0 0 Soo ,loo Insurance 5,000 q17R 7 000 9.10o Other 0 / o00 /` 000 Furniture & Equipment Total Operating 23 700 2f, 7�3 ilf 3To 5e1 `'9r P g , i �-- *Reserves* 0 f ao o - TOTAL MAYOR & COUNCIL 23,700 , 72--1 Sa, 3 g 5 , "9 FINANCE Personnel Services 0 Sce /3 Z, Soo /f`/ 7 z1 Office Supplies 0 or, C.iaAc. 5;000 loco Equipment Maintenance 0 0En, /1000 /1000 Outside Services 0 dre' f jyv 7,roa '7,1-oa Capital Outlay0 6?,6So 6-5:4o0P Travel & Training 0 Z000 /, 1-00 Member & Subscriptions 0 Soo ,01,0 Total Operating 0 h (� olte.,,Kra i4S2-36 *Reserves* 0 7foo ....4.-- TOTAL �TOTAL FINANCE 0 14, -2-3-514 50 /151 23to 4 BUDGET PROJECTED BUDGET FINAL BUDGET Exp. Detail ************* FY 89/90 FY 89/90 FY 90/91 FY 90/91 HIGHWAY Capital Expense 113, 600 i.2q3G` 68,000 s,ga0 P P General Maintenance 6, 000 5,97(0 /5,5-a o /ot soo Insurance 27, 000 07403G 3v,000 30.000 Miscellaneous 7, 400 6,037 /2,fd0 /2,4-00 Personnel 227, 970 �Qo,060 ;53, u` .,253, 2,i6 Professional Services 20, 500 G,2.42.L ,os 000 is, o«o Road Improvements 60, 000 67, /)-), boa,ooQ Street Maintenance 38, 000 .26,/4( 440,00o V-0 000 Travel, Memb. & Subs. 2, 500 „Clg 2Ar'0o 2,1"./o Vehicles/Equip. Mntnce 20, 500 i7,z. y 74,„1'°0 yZ.4 O0 Computing/Acctg Svcs 0 -69- -e- ._-.(,00.0. Contingency 36, 300 - 41-0,00o 37.,f'3o Operating 559,770 4/ /1 F!o 51 L(4 63/i 7veo Total Op g *Reserves* 42,783 -eSv- 60, 78Y � TOTAL HIGHWAY 602, 553 ?1: 85o 660 O0 0 6 3i, 7`,G O* 01041 Lit , S' , FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100 ,,, ORO VALLEY, ARIZONA 85737 (602) 297-2591 0' Ne4, i °1111 le'''. lir ,-'‘ "r 44 P'i Z o July 26, 1990 Miss Cathy Connolly Assistant Director League of Arizona Cities & Towns 1820 W. Washington Phoenix, Arizona 85007 RE: 90/91 Budget for the Town of Oro Valley Dear Cathy: Enclosed is a copy of the 90/91 Budget for Oro Valley adopted by the Mayor and Council July 25, 1990. Sincerely, g-d-z4fX-14„i_LA..tai.." Kathryn Cuvelier, CMC Town Clerk enc. E.S."STEVE"ENGLE,Mayor CATHY HUFAULT,Vice Mayor CHERYL SKALSKY,Councilmember STEPHEN E.RENNECKAR,Councilmember WILLIAM H.SCROGGINS,III,Councilmer^ber JON L.DEVNER,Town Manager o* oIo1'. h ` fillFOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100 n 0 ORO VALLEY, ARIZONA 85737 (602) 297-2591 • . • 44,IZO 01' July 26, 1990 Mr. Steve Ashorn Pima County Budget & Research 130 W. Congress, 7th Floor Tucson, Arizona 85701 RE: 90/91 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 90/91 Budget for Oro Valley adopted by the Mayor and Council July 25, 1990. Sincerely, Kathryn Cuvelier, CMC Town Clerk enc. E S "STEVE"ENGLE,Mayor CATHY HUFAULT,Vice Mayor CHERYL SKALSKY,Counolmember STEPHEN E.RENNECKAR,Counolmember WILLIAM H SCROGGINS,III,Counolmember JON L DEVNER,Town Manager ORo ,, 0 hv� / FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100 o,4 / M ORO VALLEY, ARIZONA 85737 (602) 297-2591 r "41V" , 4t1 0. July 26, 1990 Elaine Johnsen Research & Statistical Analyst II Arizona Department of Revenue 1600 West Monroe Revenue Building Phoenix, AZ 85007 RE: 90/91 Budget for the Town of Oro Valley Dear Ms. Johnsen: Enclosed is a copy of the 90/91 Budget for Oro Valley adopted by the Mayor and Council July 25, 1990. Sincerely, Kathryn Cuvelier, CMC Town Clerk enc. E.S "STEVE"ENGLE,Mayor CATHY HUFAULT,Vice Mayor CHERYL,SKALSKY,Councilmember STEPHEN E.RENNECKAR,Counaimember WILLIAM H.SCROGGINS,III,Councilmember JON L DEVNER,Town Manager 0* ORO 0 :,. .., 'Pit 411 Li, . all ,-Fo,ify P FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100 Ow •ik„ 4-4 1!1 ORO VALLEY,ARIZONA 85737 (602) 297-2591 VI \ - 1r. ) "if • • 40li #9* lz0 July 26, 1990 At i f a Rawan University of Arizona Main Library Government Documents Dept. Tucson, Arizona 85721 RE: 90/91 Budget for the Town of Oro Valley Dear Ms. Rawan: Enclosed is a copy of the 90/91 Budget for Oro Valley adopted by the Mayor and Council July 25, 1990. Sincerely (IAGLi/1. K•thryn uvel ier, CMC /.- T• n C1-rk enc. 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 Manager 0* 0b0 , I, FOOTHILLS BUSINESS PARK 10900 NORTH STALLARD PLACE-SUITE 100 k1/4•� 11 MN ORO VALLEY, ARIZONA 85737 (602) 297-2591 le A ifr 440 izo July 26, 1990 Tucson Public Library Governmental Reference 255 W. Alameda Tucson, Arizona 85701 RE: 90/91 Budget for the Town of Oro Valley Enclosed is a copy of the 90/91 Budget for Oro Valley adopted by the Mayor and Council July 25, 1990. Sincerely, •Kathryn Cuvelier, CMC Town Clerk enc. E "STEVE"ENGLE,Mayor CATHY HUFAULT,Vice Mayor CHERYL SKALSKY,Councilmember STEPHEN E RENNECKAR,Councilmember WILLIAM H SCROGGINS,IIf,Councilmember JON L.DEVNER,Town Manager 1016-110 RAUSCHER PIERCE REFSNES, INC. September 21, 1990 1.\/53, Rec- s0) 24 1994 OR Mrs. Kathryn Cuvelier, C lerk � Town of Oro Valley 10900 N. Stallard P1.% Suite 100 Oro Valley,Arizona 85704 Dear Mrs. Cuvelier: We would very much appreciate receiving a copy of the adopted budget for fiscal year 1990-91 and the annual report for fiscal year 1989-90. Thank you for your cooperation. Sincerely, RAUSCHER PIERCE REFSNES,INC. Mrs. Carol Ann Milford Two North Central Avenue, Suite 1900 • Phoenix, Arizona 85004 • (602)257-7770 Member New York Stock Exchange, Inc. TOWN OF ORO VALLEY COUNCIL COMMUNICATION MEETING DATE: 7/25/90 TO: HONORABLE MAYOR AND COUNCIL FROM: Kathryn Cuvelier, Town Clerk SUBJECT: Public Hearing - Resolution No. (R)90-41 - Adoption of the Final Budget for FY 90/91 SUMMARY: Attached is Resolution No. (R)90-41 adopting the final budget for fiscal year 90/91. SUGGESTED MOTION: I move to APPROVE Resolution No. (R)90-41 adopting the final budget for FY 90/91. SIGNAT E OF PARTMENT HEAD TOWN MANAGER'S REVIEW 1101 . • ENGLE BUDGET DEFICIT $71 ,341 AFTER 5% CUTBACK REQUEST $1254 (HUFAULT) OTHER BUDGET RECOMMENDATIONS: 1 . INCREASE INTEREST REVENUE ESTIMATE $40,000. 2. REDUCE SALARY INCREASES $42 ,439 (COLA TO 3% + 2% MERIT) S. REDUCE NEW HIRES FOR TOWN HALL FROM 1/2 yr. to 1/3 yr. $23,308 ANTICIPATED SAVINGS $105,747 TENTATIVELY PROPOSED REVENUE $3,820,522 TENTATIVELY PROPOSED EXPENDITURES $3,716,029 PROPOSED SURPLUS $104,493 (2. 74%) OTHER OPTIONS: TRANSFER $200,000 FROM FUND BALANCE TO BUILDING FUND IN THIS FISCAL YEAR. FURTHUR REDUCE SALARY INCREASES XNOTE: PRESENT BUILDING PLANS ARE ESTIMATED AT $1 ,220,000 + ARCHITECT' S FEE AT ABOUT $75,000 LEAVING A POSSIBLE DEFICIT OF $45,000. BUT, BIDS COULD COME IN LOWER. MOVING AND FURNITURE EXPENSES OF $150,000 ARE IN THE BUDGET FOR COMING FISCAL YEAR. XXNOTE: REVENUE FOR THE COURTS MAY BE OPTIMISTIC BY ABOUT $50,000 . . WEAKNESSES IN REVENUE STREAM: NEW CONSTRUCTION $200,000-600 ,000 HOTEL REVENUE $320,000-390,000 REVENUE SHARING MAY BE CUT BACK INCREASED EXPENSE OF DENNIS WEAVER PARK TOWN OF ORO VALLEY COUNCIL COMMUNICATION MEETING DATE:O7/O9/ O TO: HONORABLE MAYOR AND COUNCIL FROM: Kathryn Cuvelier, Town Clerk RESOLUTION NO. (R) 90-37 - ADOPTION OF TENTATIVE SUBJECT: BUDGET FOR FY 90/91 SUMMARY: Attached is Resolution No. (R) 90-37 which adopts the tentative budget for FY 90/91. The Final Budget Hearing is scheduled for July 25, 1990 at or after 7: 00 p.m. Alfretta Danielewicz, Controller will be present to answer any questions you may have regarding the tentative budget. SUGGESTED MOTION: I move to approve Resolution No. (R) 90-37 . SI/ DEPARTMENT HEAD TOWN MANAGER'S REVIEW AFFIDAVIT Or PUBLICATION STATE OF ARIZONA) :ss. COUNTY OF PIMA l Loretta B. 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 �el�enb tsenny3noS 6y3 la�PI�Fb L t/L Zvoluep `uo�uep •3eet ZO'090. 1se3) Pea o� M u�en�.E3: •3•d `p114�"�y1°d 'ieel t►0'090 t 1S 33 ui 1 •Mot' ,.10 `4aeeW :bald co'vt79� LonoS (NI 1c33:�3 -ofli . County of Pima, State of Arizona, and of general circulation in the City of Tucson, 066G 'Z ins Bnt/ no eu11d •uelPPeW KIT() Atu � 0661 19Z '6l 'ZL �tl�f eves .19n1a oes Pur. u.!lb,:iser,3, 'Mos IP County of Pima, State of Arizona and elsewhere, and the hereto attached Continued from Page 8 k� CAPITAL PROJECTS FUNDS r _Town Hall Conetruc[san s 1.250.000 L._3.1 Budget 1998-91 31 1 Total Capital Projects 3, Funds s 1,25Qs000 $ 3_ e R/ ENTERPRISE Fl. .i ...... was printed and published correctly in the regular and entire issue of said THE E Total Enterprise Funds $ t EXPENDABLE TRUST FUNDS DAILY TERRITORIAL for issues; that the first was made L__ .1 )tip --I(s1 on the 12th day of Ju l Y 19 90 .1 Total Expendable Trust 90 Funds ; '--� '' 19th ' NONEXPENDABLE TRUST FUNDS and the last publication thereof was made on the day of 3 S $ 17777 a Total Nonespendablt """ //// Jl 19 90 ,that said publication Trust Funds $ $ r//// y 3 �.53 TOTAL ALL FUNDS I 809,869 �„ was made on each of the following dates,to-wit: o,00 • Includes actual revenues received is of the 07/12/90 07/19/90 , prepared plus the estimated revenues aspected ti/!f, 1 of the fiscal year. `/////, SCHEDULE C (2 of 2) (////4 City/Toon of ore unity SUMMARY BY FUND Of OTHER FINANCING SOURCES AND i Fiscal Year 1990-91 14,01, Request of PROCEEDS MINDI TURF OTHER odgeted Town of Oro Va I I ey FINANCING udgeted SOURCES I for Re Ful _ 1490-91 . !Its;i E: GENERAL FUND $ Subjec xpendt t Da" 31 •SPECIAL REVENUE FUNDS •Terorialg ER Fendt tura $ if the f Combined with Daily Reporter t not 1 t 6 his t .) _ f,, //: Tota 1 Special Revenue Funds $ _I�� �� t_--C-C._. �.._,.—. 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JrrT(mi)rD- x ct -o Cu m X Cl 6, �>-� ,,�� 4, m N m \\,...„ \\\ X m \\\ \\� -.m-0 co Cl \\\ \\- (0 X m Cl C -\\ \\ (C'a z Cl -z c+ ��, S- - Cl(Ti Cl c-) m o >�,, -- I z.-•m \\\ \`,\ LID(n-I--I 0- -�� ,,-� m Cl m m m ��� ��� (n»o < --- --- m a ��„, ,„-� \ m CD Cl Cl M 12a-ri 01/0/ 4:: The Town of Oro Valley Ten Year Projections of Revenues and Expenditures June 7 , 1990 Executive Summary The purpose of the ten year financial projections is to provide a fiscal tool for the Town of Oro Valley. By comparing projected revenues to expenditures, The Town will be able to assess the adequacy of its current revenue sources to meet future expenditure needs. Financial projections are only as good as the assumptions that go into them. While developing these projections, every effort was made to make assumptions that seem reasonable within the context of historical data and future circumstances. However, it should be made clear that different assumptions will yield different projections. Revenues and expenditures are projected through the fiscal year 2000/2001. Revenues are projected by primary sources based on historical data as well as assumptions about future growth rates. Expenditures are based on inputs from department heads as to their future needs in terms of new personnel and capital expenditures as well as assumed annual inflation rates. Over the next ten years, revenues are projected to increase at an average annual rate of 11% compared to 14% for expenditures. Annual revenues will adequately support annual expenditures until the fiscal year 94/95, when a deficit of $469K is projected. Thereafter, the deficit is projected to increase annually because revenues grow at an average rate of 8% compared to 13% for expenditures. The following average annual rates of growth are projected for revenues: fines (11%) , city sales / renters taxes (11%) , building permits (12%) , zoning & development (5. 5%) , shared revenues (8%) , highway funds (3 . 2%) , other (6%) , and interest (16%) . City sales / renters taxes and shared revenues are approximately half of the 90/91 budget and are projected to remain so throughout the next ten years. A key assumption to the city sales / renters taxes projection is that the average annual rate of growth in revenues from this source will decline as the annual rate of population growth declines. Revenue will still be increasing every year, but at a decreasing rate. Shared revenues are projected to double in fiscal year 91/92 from the 90/91 budget numbers based on projections that Oro Valley has grown at a faster rate than the State of Arizona and Pima County over the past five years. Highway revenues are projected to double based on similar assumptions. More detailed discussions of these assumptions can be found in the revenues section of this report. 1 The following annual rates of growth are projected for expenditures using the 90/91 budget as the base year: general administration (10%) , police (19%) , court (13%) , planning and zoning (17%) , and highways (7%) . The 90/91 budget for the police department is approximately 37% of town expenditures. This percentage is projected to increase to 56% by fiscal year 2000/2001 . Police expenditures are projected to increase in order for the ratio of police officers to population to remain at approximately 2 . 6 per 1, 000 persons. Additionally, by 2000/2001 the number of seargeants is projected to increase to 17 , lieutenants to six, captains to three, and deputy chiefs to one. Court staff levels are projected to increase over the next ten years. An additional magistrate is planned for fiscal year 91/92 along with two additional clerks. However, contract services expense will decrease by the amount of the additional magistrate ' s salary. One additional clerk per year is projected to be hired for the remaining fiscal years with the exception of fiscal year 93/94 , where no additional new hires are planned. Planning and zoning staff levels are also projected to increase over the next ten years. Beginning in fiscal year 91/92 , one additional planner and clerk are projected to be hired every two years through the fiscal year 97/98 . A zoning enforcement officer is planned for fiscal year 94/95. More detailed discussions of expenditures can be found in the expenditures section of this report. 2 ;U II a CU a ?? H C) no C.) "a C; CD ►-, G Co N CO C"9 ....o CD 11 t-' 1-' a-r it t `113 0 PL t--• O O CD = 0 rr ...) = O C .-.. ..... = 11 Cu Cu C rr 'V Cu C 1--, = CI. ri- ? CT D = t•.•• r1 = C 11 Cl) 0.0 av ..< �< = w ►-�• O M ►-+• CD -• CU CD CD M ,-• I--r'.< CD CD 1I C >C CD O. I-r rt = rr n M C-r 1-' M M fD a C3. 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O !-r 0 C1 N -U N 11 O CD Co Js LO 4,71 0 W V1 II I-+ CL -J CP CA) CO 0 N LD 11 it Revenues Fines Revenues from fines are projected to increase at an average rate of 11% compounded annually, starting with fiscal year 89/90 as the base year. These revenues are projected by using regression analysis. The police department staff level exclusive of clerical employees is used as the predictor of revenues from fines. Historical analysis indicates a high correlation between revenues and police department staff levels. The regression model predicts that on the average, an increase of one employee will result in $16, 135 of additional revenues from fines. There are some limitations to this projection. The aforementioned correlation is based on six years of data which may not be enough data points to adequately assess the relationship between revenues and staff levels. However, the correlation seems intuitively realistic since revenues from fines may depend on the number of police officers writing citations. A final limitation is that revenues from fines may depend on other things such as law enforcement policy and the monetary penalty for a particular offense set by the court. This projection assumes that past and future policies in these areas will be similar. City Sales / Renters Taxes Revenues from these sources are projected to grow at an average rate of 11% compounded annually . The average rate of growth is 13% between fiscal years 90/91 and 95/96 . The rate then begins to taper off as the rate of projected population growth declines. These revenue sources are projected using population growth as the basis. Population grew at an average annually compounded rate of 20% between fiscal years 84/85 and 89/90. Revenues for this same period grew at 23% which indicates a correlation between these two variables. Revenues are projected at $150 per person based on the average revenue per person between fiscal years 84/85 and 89/90. The $150 per person is multiplied by projected population figures for fiscal years 91/92 through 2000/2001 to arrive at projected revenues. The important assumption to this projection is that there is a correlation between revenues and population. Revenues and 3 population historically grew at similar rates. Based on this relationship, it is assumed that revenues will not continue to grow at a historical rate of 23% compounded annually, but more like 11% annually which is the projected average rate of population growth. Revenue from Building Permits Revenues from this source are projected to grow at an average annual rate of 12% with fiscal year 89/90 as the base year. This revenue source is projected using annual population growth percentages as the basis. The rationale is that revenue from building permits will follow the same pattern of growth as city sales tax revenues because both building permits and sales tax revenue rely on development from construction. Zoning and Development Zoning and development revenues are projected using the average annual revenue in dollars between fiscal years 84/85 and 89/90 . The average of $91, 732 i s projected for fiscal year 90/91 and then increased annually at an inflation rate of approximately 5 . 5% per year. This "average dollars" method is employed because annual revenues were erratic between fiscal years 84/85 and 89/90. Revenue was $14 , 419 in 84/85, peaked at $240, 823 in 87/88, and has declined to approximately $70, 502 in 89/90. Shared Revenues Shared revenues include state sales tax, state income tax, and county auto lieu. These revenues are projected to increase at an average annual rate of 8% between fiscal years 91/92 and 2000/2001. Revenue for fiscal year 91/92 is projected to be $1, 501K which is almost double that of the 90/91 budgeted figure of $773K. This projection is heavily weighted on the assumption that the Town of Oro Valley' s population has grown faster than that of the State of Arizona and Pima County over the last five years. It also assumes that the recent census will validate the growth rate assumption and the results will be reflected initially in fiscal year 91/92 shared revenue allocations. The methodology to project shared revenues is the same for both state and county shared revenues. It is somewhat complex and problematic. The methodology includes several steps. Historical total state and county revenues "to share" were estimated by dividing Oro Valley' s historical shared revenues by the 1985 ratios of Oro Valley population to state and county populations. These estimates 4 were then regressed on historical state and county population estimates in order to project future state and county revenues "to share" using projected state and county populations. Oro Valley ' s shared revenues were then projected based on the 1990 ratios of Oro Valley population to state and county populations. The rate of population growth of Oro Valley relative to the growth rates for the State of Arizona and Pima County lends credibility to the projection. According to 1985 population estimates, the ratio of Oro Valley population to Arizona and Pima County populations was 0. 0009 and 0. 0049 , respectively. Between 1985 and 1990, both Arizona and Pima County were projected to grow at an annual average rate of about 3% . For this same period, the Town of Oro Valley was projected to grow at an average rate of 20% . If these population projections are accurate, the previously- defined ratios will increase to 0 . 00196 and 0. 0105, respectively. These ratios are approximately double the 1985 ratios and help to explain what is driving the projected 100% increase in shared revenues for fiscal year 91/92 . Interest Interest is projected to be approximately 5% of revenues. This assumption is based on the average ratio of interest to revenues between fiscal years 84/85 and 89/90. Other Other revenues include cable television, business licenses, miscellaneous general fund, ALEOAC training, EDP system, Marana dispatching, ADOT r-o-w landscaping, grant funds, seizure funds, and MANTIS . These revenues are projected to increase at an average rate of 6% compounded annually. Different methodologies are used to project the different sources of other revenues. The first three sources are projected to increase by $20K annually, based on their annual growth in dollars between fiscal years 84/85 and 89/90. Revenues from EDP system and ALEOAC training are not projected beyond the upcoming fiscal year. They are budgeted at $68 , 000 for fiscal year 90/91. The remaining sources such as grant funds and MANTIS are projected to increase at about 5. 5% per year. Budgeted 90/91 dollars are used as the base year for projecting the increases. Highway Revenues Highway funds are projected to be $589 , 923 in fiscal year 91/92 and increase by 3 . 21% annually through fiscal year 2000/2001. Fiscal year 91/92 revenue is projected by multiplying $81 per 5 person by the projected 1990 population of 7 , 283 persons. The $81 per person figure was provided by Jim Kriegh and population projections are from POPTAC. 3 . 21% is the average rate per year HURF revenue is projected to grow based on ADOT ten year projections. Expenditures General Comments Expenditures are projected through the fiscal year 2000/2001 using the 90/91 budget figures as the base year. Personnel and "other" expenditures are projected to increase by the annual inflation rate which is forecasted to range from 5. 5% to 5. 6% per year. Medical insurance, an employee benefit, is projected to increase at 20% annually. Premiums will double every four years based on this assumption. Medical insurance per person is estimated with The Town ' s monthly liability of $10, 540 for 62 employees in May, 1990. The annual liability per person in fiscal year 89/90 is estimated at $2 , 040 . Personnel expense from the schedules excludes medical insurance premiums because medical insurance is shown as a separate line item. Budgeted 90/91 personnel expense is the sum of these two numbers. A rule of thumb is that employee benefits are 25% of salaries, including the medical insurance benefit. Employee benefits exclusive of medical insurance is estimated at 18% . Additional new hires and capital expenditures are based on inputs from department heads. Additional new hires are assumed to receive all employee benefits including medical insurance. Inputs from department heads include items that were not approved in the 90/91 budget. These items were shifted to projected 91/92 so that the information would not be lost. General Administration General administration includes expenditures for the budget category labeled general administration as well as Mayor & Council , the town manager, town clerk, town attorney, building codes and finance. 6 General Administration 1 Mayor & Council Expenditures for these functions are projected by starting with FY 90/91 budget figures and increasing costs by the annual inflation rates. Town Manager The following new positions are projected through fiscal year 2000/2001: one executive secretary (FY 91/92) , one personnel employee (FY 91/92) , one administrative assistant (FY 95/96) , and one clerk/typist (FY 95/96) . Related capital expenditures for these projected new hires include office furniture such as desks and filing cabinets as well as personal computers and software. Town Clerk Projected fiscal year 91/92 personnel expense includes a full year' s salary and benefits for the receptionist budgeted for half a year in the 90/91 budget. One administrative assistant is projected in fiscal year 94/95. Related capital expenditures for these new hires include personal computers and software. Desks are built-ins. Town Attorney It is assumed that this department will need to hire an additional attorney and secretary for every ten police officers hired with the number of police officers in 1987 as the base year. Based on the projected number of police officers to be hired, this department will need to add an attorney and secretary in fiscal years 90/91, 93/94 , 96/97 , 98/99 , and 2000/2001. Projected new hires for 90/91 were shifted to 91/92 . Related capital expenditures include computers, software, desks, and chairs. A $7 , 500 annual expenditure for the law library is included in "other" . Building Codes The Building Codes Department plans to hire one additional field inspector in FY 91/92 and one in FY 92/93 . Related capital expenditures include desks and filing cabinets. Additionally, software / hardware is planned for FY 92/93 along with a replacement automobile. 7 Finance New hires for finance include two accounting clerks in FY 91/92 . The projections then assume an additional clerk for about every $2M increase in revenues. Based on this assumption, an additional clerk would be added in FY 95/96 and one in FY 2000/2001. Capital expenditures include a new terminal for each clerk. It is assumed that funding for the $50, 000 computer is in the 90/91 budget allocation. Police Please see detailed worksheets at the end of this section for the projected police department expenditures. Personnel expenses are in addition to the current staff level . Capital outlays is a detailed list of total projected capital expenditures. The following assumptions are used to develop the capital outlay projections: 1. One vehicle for every 2 . 5 patrol officers. 2 . One hand-held radio for every three patrol officers. 3 . One vehicle for every four sgts. , lieuts. , capts. . 4 . One vehicle for the deputy chief. 5. One firearm and vest for any type of non-clerical position. 6. Base station upgrade in FY 98/99 . Court New hires include an additional magistrate and two clerks in FY 91/92 . An additional clerk per year is planned for fiscal year 92/93 and fiscal years 94/95 through 2000/2001 . Contract services expense is projected to decline by the amount of the additional magistrate ' s salary. Capital expenditures for FY 91/92 include a copy machine, monitors, and a walkthrough. $3 , 500 of office equipment is projected for each new clerk, starting in FY 92/93 . "Other" expenditures include ALEOAC surcharges. This expense is projected at $248K for FY 91/92 . It increases to $326K in FY 95/96 and is projected to remain constant in subsequent years. Planning & Zoning New hires include an additional planner and clerk every other year, beginning in FY 91/92 and continuing through FY 97/98 . A zoning enforcement officer is planned for FY 94/95. Capital expenditures include furniture and equipment for the new hires. 8 "Other" expenditures include $50-$60K per year for consulting services. Highways New hires include a plan checker in FY 94/95 along with a secretary, and another plan checker in FY 2000/2001. 9 Additional Backup and Documentation 1 . Police Department planned new hires . 2 . Police Department capital outlays . 3 . Forecasted consumer price index. 4 . Detailed backup documentation to revenue projections . 5. POPTAC/PAG local population projections . 6 . 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LO 01 --.] W L 1 Co 0 CO W --3 CT C..J •-J LO •-J W -.7 W O C71 Cl CO CO CD CD Lk) 0 0 0 0 0 0 Cl O •-J O F--' N Cl W 0 4)) NJ N /--. O 1"' CO O Q1 F--' W 1-' .1s W N CJ1 N N W Cl O O 01 N 0'1 .ls N O W CT co +J N NJ F-•' W -4 W W C= C1 CJ1 O N .is W p Cl Co +J Co O O W O O V1 CD O O W CO `3 V1 F-r O O VO O F--' Consumer Price Index (Forecasted Annual Inflation Rates) Year All Items less food 1992 5 . 5% 1993 5 . 6% 1994 5. 5% 1995 5 . 5% 1996 5 . 5% 1997 5. 6% 1998 5 . 6% 1999 5. 6% 2000 5 . 6% 2001 5 . 6% Source: The WEFA Group, 4th Qtr. , 1989 U. S . Long Term Economic Outlook Volume 2 , pp. 6. 32 - 6 . 33 Police Dept Revenue - Staff Fines & Year Level Forf. 1985 10.0 133,755 1986 12.0 174,254 1987 14.0 179,296 1988 17.0 288,195 1989 24.0 358,424 1990 26.5 400,000 Regression Output: Constant -22681.8 Std Err of Y Est 22398.38 R Squared 0.966426 No. of Observations 6 Degrees of Freedom 4 X Coefficient(s) 16135.4095 Std Err of Coef. 1503.70487 Police Dept. Regression Staff Projected Actual Percentage Level Revenue Revenue Error 1985 10.0 $138,672 $133,755 1986 12.0 $170,943 $174,254 1.9% 1987 14.0 $203,214 $179,296 -11.8% 1988 17.0 $251,620 $288,195 14.5% 1989 24.0 $364,568 $358,424 -1.7% 1990 26.5 $404,907 $400,000 -1.2% 1991 30.5 $469,448 16% Percentage 1992 33.5 $517,854 10% Change in 1993 37.5 $582,396 12% Revenue 1994 43.5 $679,209 17% 1995 50.5 $792,156 17% 1996 54.5 $856,698 8% 1997 60.5 $953,510 11% 1998 66.5 $1,050,323 10% 1999 75.5 $1,195,542 14% 2000 82.5 $1,308,489 9% 2001 90.5 $1,437,573 10% City Sales/ Revenue Renters Oro Valley per Year Revenue Population Person 84/85 $427,488 2,975 $144 85/86 466,356 3,700 126 86/87 527,535 4,495 117 87/88 807,466 5,255 154 88/89 1,133,198 6,225 182 89/90 1,272,295 7,283 175 Average Dollars per Person $150 Regression Output: Constant -321713.8 Std Err of Y Est 96377.028 R Squared 0.9431794 No. of Observations 6 Degrees of Freedos 4 X Coefficient(s) 219.310501 Std Err of Coef. 26.9144057 Annual Annual Population Projected Change in Change in Revenue Revenue Population 90/91 8,446 $1,263,362 -1% 16% 91/92 9,715 $1,453,180 15% 15% 92/93 11,076 $1,656,760 14% 14% 93/94 12,515 $1,872,007 13% 13% 94/95 14,017 $2,096,678 12% 12% 95/96 15,559 $2,327,332 11% 11% 96/97 17,115 $2,560,080 10% 10% 97/98 18,827 $2,816,163 10% 10% 98/99 20,710 $3,097,824 10% 10% 99/2000 22,781 $3,407,606 10% 10% 2000/2001 24,612 $3,681,489 8% 8% Revenue Zoning Other Building & Revenue Year Permits Develop. 1985 $101,507 $14,419 $13,720 1986 120,193 41,201 20,682 1987 210,592 65,765 36,817 1988 602,806 240,823 34,326 1989 427,104 117,685 47,785 1990 444,409 70,502 326,561 1991 515,514 91,732 533,163 1992 592,842 96,777 543,867 1993 675,839 102,100 585,373 1994 763,698 107,716 628,062 1995 855,342 113,640 671,999 1996 949,430 119,890 717,253 1997 1,044,373 126,484 763,896 1998 1,148,810 133,441 812,003 1999 1,263,691 140,780 861,657 2000 1,390,060 148,523 912,942 2001 1,501,265 156,692 965,947 Fiscal Act./Prof. Year Highway Revenues 1985 $115,305 1986 140,907 1987 242,107 1988 256,969 1989 280,693 1990 287,581 1991 620,633 1992 589,923 1993 608,860 1994 628,404 1995 648,576 1996 669,395 1997 690,883 1998 713,060 1999 735,949 2000 759,573 2001 783,955 Total Annual State County Shared Percent Year Shared Shared Revenue Change 1985 $215,002 $20,164 $235,166 1986 284,165 23,335 307,500 0.31 1987 301,492 39,583 341,075 0.11 1988 305,688 52,510 358,198 0.05 1989 416,662 61,116 477,778 0.33 1990 660,983 60,000 720,983 0.51 1991 1,193,175 154,657 1,347,832 0.87 1992 1,328,218 113,064 1,501,282 0.11 1993 1,469,271 192,517 1,661,788 0.11 1994 1,613,665 213,110 1,826,775 0.10 1995 1,743,365 234,890 1,978,255 0.08 1996 1,897,716 257,615 2,155,391 0.09 1997 2,062,873 281,381 2,344,254 0.09 1998 2,197,381 306,100 2,503,481 0.07 1999 2,367,020 331,829 2,698,849 0.08 2000 2,532,518 358,614 2,891,132 0.07 2001 2,679,235 381,709 3,060,944 0.06 4:1/ 1985 Oro Valley Population 2,975 1985 Arizona Population 3,181,400 Oro Valley Percentage 0.0009351229 Oro Valley Divide by Arizona Shared 1985 Revenue Arizona Year Revenue Percentage to share Population 1985 $215,002 0.00093512 $229,918,441 3,181,400 1986 284,165 0.00093512 303,879,842 3,302,300 1987 301,492 0.00093512 322,408,958 3,452,600 1988 305,688 0.00093512 326,896,068 3,551,500 1989 416,662 0.00093512 445,569,239 3,654,700 1990 660,983 0.00093512 706,840,779 3,714,300 Regression Output: Constant -1978759274.5 Std Err of Y Est 108071887.443 R Squared 0.6779528137 No. of Observations 6 Degrees of Freedom 4 X Coefficient(s) 681.21998458 Std Err of Coef. 234.75638072 1990 Oro Valley Population 7,283 1990 Arizona Population 3,714,300 -------------- Oro Valley Percentage 0.0019608002 Projected Projected Projected Arizona Revenue Oro Valley Population to share Shared Revenue 1991 3,798,000 $608,514,227 $1,193,175 81% 1992 3,899,100 677,385,567 1,328,218 11% 1993 4,004,700 749,322,398 1,469,271 11% 1994 4,112,800 822,962,278 1,613,665 10% 1995 4,209,900 889,108,739 1,743,365 8% 1996 4,325,500 967,857,769 1,897,776 9% 1997 4,449,100 1,052,056,559 2,062,873 9% 1998 4,549,800 1,120,655,411 2,197,381 7% 1999 4,676,800 1,207,170,349 2,367,020 8% 2000 4,800,700 1,291,573,505 2,532,518 7% 2001 4,910,540 1,366,398,709 2,679,235 6% 1985 Oro Valley Population 2,975 1985 Pisa Cty.Population 607,300 Oro Valley Percentage 0.0048987321 Oro Valley Divide by Pisa Shared 1985 Revenue Pisa Cty. Year Revenue Percentage to share Population 1985 $20,164 0.00489873 $4,116,167 607,300 1986 23,335 0.00489873 4,763,477 632,700 1987 39,583 0.00489873 8,080,254 652,400 1988 52,510 0.00489873 10,719,100 664,400 1989 61,116 0.00489873 12,475,881 678,286 1990 60,000 0.00489873 12,248,067 692,372 Regression Output: Constant -65861122,456 Std Err of Y Est 1161886.7938 R Squared 0.9203642457 No. of Observations 6 Degrees of Freedom 4 X Coefficient(s) 113.959126258 Std Err of Coef. 16.760744074 1990 Oro Valley Population 7,283 1990 Pisa Cty. Population 692,372 Oro Valley Percentage 0.0105189118 Projected Projected Projected Pisa Revenue Oro Valley Population to share Shared Revenue 1991 706,954 $14,702,738 $154,657 158% 1992 722,310 16,452,694 173,064 12% 1993 738,538 18,302,023 192,517 llt 1994 755,717 20,259,727 213,110 llt 1995 773,886 22,330,250 234,890 10% 1996 792,844 24,490,687 257,615 10% 1997 812,670 26,750,041 281,381 9% 1998 833,291 29,099,992 306,100 9% 1999 854,754 31,545,897 331,829 8% 2000 877,099 34,092,313 358,614 8% 2001 896,365 36,287,850 381,709 6% PIMA ASSOCIATION OF GOVERNMENTS 405 TRANSAMERICA BUILDING TUCSON,ARIZONA 85701 *COO 792.1093 0.2 '89 Town°I MEMORANDUM TO: Local POPTAC Members FROM: Gail F. Kushner9P/C... DATE : July 21, 1989 SUBJECT: Population Projections A copy of the revised table of population projections for Pima County, the City of Tucson, the City of South Tucson, the Town of Marana, and the Town of Oro Valley is attached. These numbers were adopted at the Local Population Technical Advisory Committee meeting this morning and will be forwarded to the Regional Council for action on July 26 . If you have any comments or questions, please contact me. j lib-,•ir'y opu'at'07 r`rci,-2 t. i Acop!ed 1 ,:y Loc ? P^P?AC . July 21, 1989 South Un i ncor;,or. Year Marana Oro Valley Tucsor Tucsor Pima County Pima County 1988 2,510 5,255 6,535 397,300 252,900 664,400 1989 3,040 6,225 6,79C 405,644 256,587 678,286 1990 3,192 7,233 6,8t2 411,437 263,648 692,372 1991 -- 3,357 8,445- - - 6,834 416,960 - 271,357 705,954 ---. - 1992 3,525 9,715 -- 6,856 425,299 276,915 722,310 1993 4,406 11,076 . 6,876 433,390 282,798 738,538 1994 5,540 12,515 6,900 441,397 289,265 755,717 1995 - 7,332 14,017 6,922 449,343 296,272 773,83E 1996 9,898 15,559 5,944 457,206 303,237 792,844 1997 10,630 17,115 - 6,966 - 46:,975 - 312,980 812,670 1998 13,607 18,827 6,988 - 472,551 - 321,218 833,291 1999 17,009 20,710- t,. _ 7,010 480,213 . 329,812 854,754 __2_, _= - 2000 20,410 22,781 7,034 487,656 339,218 877,099 2005 27,609 31,937 7,148 520,189 . 386,544 973,427 2010 34,806 35,244 7,263 546,724 451,153 1,075,190 2015 41,768 37,042 7,381 566,129 532,243 1,184,563 2020 48,033 38,932 7,500 577,543 617,117 1,289,125 2025 52,836 40,918 7,500 583,341 699,263 1,383,858 2030 55,478 41,951 7,500 587,729 781,006 1,473,664 2035 58;252 43,010 7,500 590,674 852,823 1,552,259 2040 60,003 44,096 7,500 593,040 927,496 1,632,135 PAG 7/21/89 r- CD C) C' , to to O 1- M •O •-- , b ti r,./ . r- N ") .- J ,O [) ry 4, .- LI IQ O to r O •-- .- a) .O N M 0` i .7 a) p• t/, , 1 O Nom- N ct 0 - fj • r P� I N. 0 •0 P• P. •O N .- O. 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