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Home My WebLink AboutRES 24-15 RESOLUTION NO. 24-15 A RESOLUTION OF THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE JUNCTION, ARIZONA, FULLY ADOPTING ESTIMATES OF EXPENDITURES BY THE CITY OF APACHE JUNCTION FOR THE FISCAL YEAR BEGINNING JULY 1, 2024, AND ENDING JUNE 30, 2025; DECLARING ESTABLISHMENT OF THE BUDGET FOR THE CITY OF APACHE JUNCTION FOR FISCAL YEAR 2024-2025 AND DECLARING AN EMERGENCY. WHEREAS, in accordance with Arizona Revised Statues Annotated ("A. R. S. ") § 42-17101, at seq. , the Apache Junction city council on May 6, 2024, made an estimate of: 1) the different amounts required to meet the public expenses for the ensuing year, 2) an estimate of revenues from sources other than direct taxation; and 3) the amount to be raised by taxation upon real and personal property within the City of Apache Junction, Arizona; and WHEREAS, in accordance with A.R. S. § 42-17103 (A) , the city council met on May 20, 2024, where taxpayers were allowed the opportunity to appear and be heard in favor of or against any proposed expenditures or tax Levies; and WHEREAS, legal publication has been duly made of the budget estimates together with notice that the city council would meet on June 18, 2024, at 7 : 00 p.m. at the city council chambers for the purpose of making tax levies as set forth in said estimates; and WHEREAS, the sums to be raised by primary taxation, to the extent it applies, do not in the aggregate amount exceed that amount as computed in A.R. S. § 42-17101 . NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL; OF THE CITY OF APACHE JUNCTION ARIZONA, AS FOLLOWS. SECTION I BUDGET ADOPTION The estimates of revenue and expenditures shown on the accompanying schedules are hereby adopted as the budget of the City of Apache Junction, Arizona, for Fiscal Year 2024-2025, and incorporates by reference those documents adopted in Resolution 24-16 and its attachments entitled "Classification, Plan for RESOLUTION NO. 24-15 PAGE 1 OF 2 Fiscal Year 2024-2025, " "Civilian Compensation Plan for Fiscal Year 2024-2025, " "Recruit and Sworn Compensation Plan for Fiscal Year 2024-2025, " and "Flat and Hourly Salary Schedule for Fiscal Year 2024-2025 . " SECTION II DECLARING AN EMERGENCY The immediate operation of the provision of this resolution is necessary for the immediate preservation of the public peace, health, or safety, and that an emergency is hereby declared to exist; and this resolution shall be in full force and effect from and after its passage, adoption and approval by the Mayor and City Council of the City of Apache Junction. PASSED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE JUNCTION, ARIZONA, THIS _ja_ DAY OF 20?j, SIGNED AND ATTESTED TO THIS DAY OFr 202-4. L ER "CHI WILSON Mayor ATTEST: WIL�SON �� 4EN I�F�E R E N�A City Clerk APPROVED AS TO FORM: RICHARD J. STERN City Attorney RESOLUTION NO. 24-15 PAGE 2 OF 2 Official Budget Forms City of Apache Junction Fiscal year 2025 6123 Arizona Auditor General Official City/Town Budget Forms City of Apache Junction Table of Contents Fiscal year 2026 Resolution for the adoption of the budget Schedule tart ary Schedule of estimated revenues and expenditures/expenses Schedule B—Tax levy and tax rate information Schedule l e enues other than properly taxes Schedule Other financing sources/(uses) and interfund transfers Schedule F - Expenditures/expenses by fund Schedule F Expenditures/expenses by department (as applicable) Schedule Full-time employees and personnel compensation 6/23 Arizona Auditor general Official City/Town Budget Forms City of ApacheJunction Summary Schedule of estimated revenues and expendituresPexpenses Fiscal year 2025 8 Funds Fiscal it it and Ford F F t t`dt ag You 2524. Adoptadtad ustad budgeted ex iturastexpcnsas` E 1.. 46 566,838 54 8g6,338 5 5,83?884 5 5 5 115 451,16% 2524 Actual axpendOuras7axPenses" E 2 46 We 838 54—335 g &%31 g84 g 5 5 115 411 1" nn ag more musnow(derk, or Pas 3 5 0 5 g 5 5 5 % 2025 Primary property tax levy B tt 5 2526 Secondary propaety flax kvy B 6. 5 2525 Estimated rovenues other than Property tetras C P 62,i%7,g84 30,896681 5 8,451,886 8 4 5 -155,518,335 2g25 Other flnarra r g spumes D 7 5 18 884,786 5 8,451,686 5 5 5 27,336,475 2525 Other ltnanal uses). D 5 i8,884,785 5 5 5 8 5 18,884786 2525 Interfund m nsfere In D 5 38,558 5 8,4§1,866 5 5 5 8,e8g,886 2526 Watford Trammus(-Q D 14 8 48g,685 5 5 5 5 5 5 8,498,686 Lim 11:wsragaOrraTfUird I For future 2525 budgat#yaar exPendiftutas Maintained for future door mnrement 5 Maintained for fubueaaphaf Projects Mamtainedforftdure Nnanaiaf stabillt} 5 Maintained for future retirement contributions 5 5 2025 fatal financial resources avellable 1� 43678,278E3#':Ul 57, 821 5 %,4§1�865 5 5 6 12588734? Exnandmum Ramada"arrmpedson. 2524 252®��. 1 Sudgetedexpenditurasroximness 8 115,451,158 8 i34,8T22127 2 Adddaubtract:estimated net moorwiing items _. — 3.Budgeted expandmunWaxpenses adjusted for mumciflng Items.. 115,451AS8 138,872,127 4.Less:estimated exclusions 18,%8g 886 S.Amount subjeaf to the expenditure limit"- 8 110,401,159 $ 110,892442 4 EEC eupanditum limitation or votar-approved alternative expenditure klmdtatirm 3 154 555 5t1 6 101848 635 ®Tea chyrica,does:not levy property taxes and does not have special assessment districts for which property taxes are levied.Threefore;Schedule B has been omitted. Inafudas expenditurdexpanse adjustments approved In the gurrent veer m fro Schedule I- "Ideas actual amounts re of the date the proposed budget arse prepared,adjusted for estimated acdvlfy,far the remainder of the fiscal year. +" Amounts on this line repmesud beginning fund tidenceldedcit)or net P"Ifirmildefficit)amounts wumpt for nanapendable amounts tro,prepeids and lnventones)or amounts legally or contractually required to be maintained lamest(o.a.,principal of a pe+manord fund).Sae the Instructions tab,call C17 far more Informadomabout the amounts that should and should not be Included on this One. W23 Arouse Audeer(kmand Schemer A offidal CftWT—budget F.— City of Apache Junction Tax levy and tax rate information Fiscal year 2025 2024 2026 1. Maximum allowable primary property tax levy. A.R.S. 42-17051(A) 2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. 42-17142(A)(18) . Property tax levy amounts A. Primary property taxes $ $ Property tax judgment B. Secondary property taxes Property tax jud meat C. Total property tax levy amounts $ $ 4. Property taxes collected* A. Primary property taxes (1) Current year's levy $ (2) Prior years' levies (3) Total primary property taxes B Secondary property taxes (1) Current year's levy $ (2) Prior years' levies (3) Total secondary property taxes C. Total property taxes collected $ . Property tax rates A. City/Town tax rate ( ) Primary property tax rate ProLertr tax judgment (2) Secondary property tax rate Proeerty tax judgment (3Total 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. * Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property tax collections for the remainder of the fiscal year. 61 3 Arizona Auditor General Schedule B Official City/Town Budget Forms City of Apache Junction Revenues other than property taxes Fiscal Year 2025 Estimated sti to Source of revenues revenues Actual revenues* revenues 2024 2024 2026 General Fund Local taxes City Sales Tax $ 22,060,000 _22,060,000_ 24,218,680.00 Use Tax 485 087 485 087 604010 Exclusive License Fee 50,000 50,000 50,000 Licenses and permits Business Licenses 120,000 120.000 250,000 Building Permits 550,060 550,060 2,503.000 Animal Control 87,000 87,000 92,000 Other Intergovernmental State Bales Tax 6,018,702 6,018-702 6,129,399 State Revenue Sharing 10,721,549 10,721,549 10, 74 60 County Vehicle License Tax 3,257,741 3,25 ,741 3,113,315 Charges for services Planning &Zoning 40,000 40„000 269.000 Recreation Fees 300,500 300,500 485.500 Library Fees 21,000 21,000 21,000 Landfill 400 000 400,000 400,000 Fines and forfeits Court Fines 420,000 420,000 610.000 Interest on investments Interest 189,075 189,075 2,100,000-- Miscellaneous Miscellaneous 539,500 539,500 947,500 Total General Fund $ 45,260;214 $ 45,260,214 $ 52 167 964 Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year; Special revenue funds Highway User Revenue Fuel State Highway Users Revenue $ 3,242,711 $_ 3,242,711 6123 Arizona Auditor General Schedule C Official City/Town Budget Forms County Saps Tax(1l2 Gent) 1,505,000 1,505,000 3,800,000 Engineering Fees - 50,000 Miscellaneous 125,000 125,000 545,250 Total Highway User Revenue Fund 4,872,711 $ 4,872,711 8,232,423 Library Fund Miscellaneous $ 15,000 $ 15,000 , $ 65,000 Total Library Fund $ 15,000 $ 15,000 $ 65,000 Street Lighting Districts Fund Miscellaneous 59,000 $ 59,000_ $ 40,000 Total Street Lighting Districts Fund 59,000 $ 59,000 $ 40;000 Street Projects Sales Tax Fund 0.2% Roads TPT 1,460;480 $ 1,460,480 $ 1,606,080 Miscellaneous 95,000 Total Streets Project Fund $ 1,460,480 $ 1,460,480 $ 1,701,080 Senior Services Fund Miscellaneous $ 53,843 53,843- 26.000 Transfers In 38,000 38,000 38.000 Total Senior Services $ 91,843 $ 91,843 $ 64,000 Grants +& Gifts Fund Contingency $ 445,000 $ _ 445,000 $ Public Safety62,000 Miscellaneous 207,000 Total Grants &Gifts Fund $ 445,000 $ 445,000 $ 269,000 Public Safety Fund Public Safety Revenue: $ 5,500 $_ 5,500 Total Public Safety Fund $ 5,500 $ 5,500 $ 0 Property Seizure Fund Property Seizure $ $_ $ 2,500 Total Property Seizure Fund 0 $ 0 $ 2,500 Municipal Court Fund 6123 Arizona Auditor General Schedule G Official City/Town Budget Forms Court Fees 35,000 $ 35,000 $ 75,400 Total Court Fund 35,000 $ 35,000 75,400 Development Fees Fund Library Development Fees $ 1,238,862 $ 1238,862_- 1,034,158 Fars and Recreation Development Frz 1,663,135 1,663,135 521,835 Police Development Fees/Public Safe 1,715,561 1,715,561 2,54 ,500 Streets Development Fees/Public Wo; ,184 37 ;184, 76 6,148,400 Miscellaneous 6&600 Total Development Fee Fund 7,801,934 7,801,934 $ 10,31 ,493 Art In Public Places Fund Miscellaneous $ 100,000 $ 100 000 $ 250,000 Total Art in Public Places Fund $__ 100-000 $ 100,000 $ 25n,000 Public Education Govt Fund Contingency $ _ - $ Total Grants &Gifts Fund 0 $ 0 $ 0 Fiscal Recovery Fund Miscellaneous $ 9,100,000 $ 9,100,000 $ 0 - Total Federal Stimulus Fund $ 9,100,000 $ 9,100,000 0 Superstition Vistas CFD's Contingency/Miscellaneous 10,400,000 $ 10,400.000 _ $ 18,884,785 Total Superstitions CFD's $ 10,4t 0,000 $ 10,400,000 $ 18,884 785 Total special revenue funds $ 34,386 468 $ 34,386,468 39,896,681 Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. Capital Projects funds Transfer In $ 8,860„984 $__ 8,860,984 8,451;685 $ 8;860,984 $ 8,860,984 $ 8,451,685 $ $ $ 6/23 Arizona Auditor General Schedule C Official City/Town Budget Form $ 0 $ 0 0 0 0 $ 0 0 Total capital projects funds 8,860,984 8,8 0.984 $ 8,451,685 Total all funds 88 507 666 $ 88,507 g666100 516 330__ Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 6/23 Arizona Auditor General Schedule C Official City/Town Budget Forms City of Apache Junction Other financing sourcesl(uses) and interfund transfers Fiscal year 2026 Other financing Interfund transfers 2025 2025 Fund rrrwrirrWWI .. ni General Fund Transfer to CalDital Proliects Fund $ $ 8,451,685 Transfer to Senior Services Fund 38,000 Total general Fund $ $ __ ,489,685 Special revenue funds Senior Services Fund 38,{i(3t su ertition CFI Bonds 18,884, 85 18,884;785 Total special revenue funds $ 18,884,785 18,88 , 5 $ 38,000 $ Capital Projects Funds Transfer from general Fund $ $ $ 8,451,685- $ Total Capital Projects Funds $ $ — $ ,4 1,685 $ Total all funds $ 18,884,785 $ 18,884,785 $ 8,489,685 $ 8,489,685 6/23 Arizona Auditor general schedule D Official Cityrrown Budget Forms City of Apache Junction Expenditures/expenses by fund Fiscal year 2026 Adopted Expenditure/ budgeted expense Actual Budgeted expenditures/ adjustments expenditures/ expenditures/ expenses approved expenses* expenses Fund/Department 2024 2024 2024 2025 General Fund Mayor&City Council $ 237,311 $ 237;311 $ 253,065 CityManager 970,423 970,423 1,232,136 Management Services 4,521 551 4,521,551 5 706 857 City Attorney 719,824 719,824 1,080,954 Finance 1 451 614 1 451 614 2 107 700 City Clerk 699,477 699,477 769,545 General Govt Operations 5,283,240 51283 240 ,482, 37_ Public Saftey 15,882 416 15,882 416 18 788,741 Municipal Court 2,174,417 2,174 417 1,853,688 Public Works 2 966,094 ,966,094 3y208 181 Development Services 3,162,314 3162,314 4y055,845 Library 2,178 219 2,178 19 2 765 498 Parks&Recreation 6, 19,939 6y319,939 8,169,789 Contingency Total General Fund $ 46,566,839 $ $ 46,566 839 $ 5,474,336 Special revenue funds Highway User Revenue Fund $ 14,967,953 $ 14,967,953 $ 18,963,730 Development Fees Fund 13390.935 13,390 935 6 7 7 40 Streets Projects Sales Tax Fund __ 2,045,000 2045,000 3;420,000 Street Lighting Districts Fund 59 000 59,000 59 000 Senior Services Fund 91,843 91,843 105,000 Library Fund 90 536 90536 102,555 Fiscal recovery Fund 911001000 9,100,000 4 817,440 superstition Vistas CFD's 1400 000 10 40C1000 18,884785 Grants Fund 4,851.068 4,851,068 ,981,356 Total special revenue funds $' 54 996 335 $_ 544 996,35 $ 7061,321 Capital projects funds Capital Projects-General $ 8,837,98 $ $, 8y837,984 $ ti,451,685 Vital capital projects funds $ 8 837;984 $ $ 8 837,984 $ 451 685 Total all funds 110,401,158 $ $ 110,401,158 $_ 120,987,342 Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the state the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the Fiscal year. 6t2 i Arizona Auditor General Schedule E OfficialCity/Town Budget Forms City of Apache Junction Expenditureslexperaw s by department Fiscal year 2026 ardateried Exporrifirwor budg :expo Annoy D OXVG"dKumw 04 tit$ a ax ersdko a n e d axtrp a* expenses 2024 2024 2024 2...Y.. E agar&f.Itp,auncr General Fund Department fatal $ 237311-$... $ $ 2V City Manager General Fund 4.v,_._..____670.O 4_23 $. $_m.:._:..:.: «-$._.n...:.._,..1,2 232:136 Department total $ 970423 $m $ $ 1232138 Management Sorvis$s G$n$ralFund $, 4,521551_y$...,: ®..$ _...$ 5708867 Capital Fund #,305,000 ,�..,_.„„____._ 387,900. FPubliciscal Recovery Gaut Fund 1 1 742 ;,_. ____..m_�....._ms..6i Fiscal Recovery Fund _......,..��.,..... 1,152 00 ...,....®...._. .,.. ,._....._._:.._®.».». ,._mom............,.....�....» Department total $Z" S 988 293 $. $ $ 7 387 872 City Clerk. General Fund. $ ,_ 69B,A?7 $ $—.. $ 2865i5... Department fatal $ 699 477m$ $ ..$ _ 769145 Finance General Fund $_._., :..9,451 x614 $,w ...::... $ _ $.,®. 2,t07,706... Department total $...®..�.®:14Si,6y4.$ 2907.700 City Attorney. General fund. S. 710 24 $.,,m.m._._...:::....::.w_....„.$ ,...__"__.$____._ 080—PSA- Department total $ 719.824_ $ $ $ 1 080 954 General Government General Fund $........____ 5,28a 240A$_,..._._...._... :._$.._...:.w-.:�._.. ..._m..:.:$_......_ 5,,482r337 Capital Fund _.. t,000,tt09_ t,135,00t1_. .._.,..,. ___ _.m_.-_ ____.--- Grant Fund oapartrmemt tote! $ 7 183 246 $ $ � $...... 8117 337 Development Services General Fund a..d.4065+845 Supmstr.Vesta CFO's. 10,400000. _.... „„,,,36�$847,05 Art in Public Places Fugal 220 IXt4} 317.600 Greirds Fund �..483,990 ,___,„�� _................ ..- Dovelopxoent Fees Fund $.._.___..._._..__....._._.,-. Parks 8 Recreation 1169,789 General Fund $ 8,319,939 $ $---$ ..® Capital Fund _ „2042 500 m .._.._...:...,:.._i611600 ._.40500 _.z,».- _'"'".......""' D$velapm$nt Fees Fund #.603135 ._. � .. ,_.... �.... 1 6 Grants Fund 83004f! „„._, ...,...._ $#6.000. ..,..e..__w._ „_......_._._..........___ 1Q5, senior services Fund 000 91,&t3 _.._.: .,_.::.:..._.�..---....-.,-:.: ._._.. Fiscal primary Fund ___..18�0000d-, ,3237,95_ Depa nt tetat $_,_... 12 547 417 $------ $ 14 772 584 library General Fund $ ..__.__2"i78,219 $......: :.:._:�:.:_.$._..__...:.:..._ ._�... .$----2,..,78S,A98 Capital Fend - fi79 1 _�___..._.. u. ..:.....® ..: .__ _ 640,720 Dovalopnrarl Facts Fund 1,238_ 2 .,,,,,,„ .....,:,.�„.�.n._.. �_�.-�:.-..—..---- Grants Fund �,..._.. 5313?3?. y87,866 umary Fund 90,536, .._.._..._....� ,u..——......__..... Art in public Places Fund ,,, t00 Op}0 100, 0 Daps of fatal $.�4 t38 850 $. ��.�~ $.:_ _ .$ 3 029 Municipal Court i 853 668 General Fund Capital Fund - 233 909 Municipal Court Fund �.291,000 ._ 291r900 Department fatal.$ .'� 2 485 417 $. . Public Barley General Fund $ 15,882,416 $_,;,:,�.. $ ...,,�.:,„,:$_..: m_.18,788,7_41 ._.__._._. .._.... 102990 capital Fund 2„064,378 ........ .._.,�. _._.. Guests s s Fund Faaa Fund . 1,715 i... ._____.,_._...._..._�..,. ___��-..mm... --..._-�--271 .Grants fund .u. 2102., 27t 075 Narcotics Seizure Fund 5000 _..�._..: n___m_ Oqo Public Safety Fund .® - _._._._....w 375 0,a9®. Fiscal Recovery Fund Dapartman4 total $:._-_-21 215 45?$ $ $ Public Works Gamest Fund $ 2; 094 $.W,_ $ $ 32_,_08_181 _...�,..:.,.._._.....,.__._.� �.2,713,804 Capital fund u„?<28 y ..._. ._..___„__ ..__:. ...__ _.»_-._.. Development Fees Fund 844 576 3,040 235 Streetap User Revenue Fund 14967953 „,,,„,®..®,,, . Steal llgti5tag 6istrfcts Fund 59 000 59000 St$$t Projects safes Tax Fund _ 2 94sJiw0. .,�,,,,,,,,. _ -.,...., _._........,w_.�_...z...-..._ Fiscal Recovery Fund 2 Department total $ 27 948 526 S .._.a._..$.,.. ___»_.n..a._$ 83 922 090 Fiscal Recovery Fund Contingency $__._......�:a 5�000„,_..600 $.w._.____...---:::.®....$ ._-$. :--- Department total$ : 5000000 $.. $. Total $ #10401155 $. $.. $. 20987342 Includes actual expendlturestexpenses recognized on the modified accrual or accrual basks as of the date the: proposed budget was prepared,plus estimated expendltureslexpenses for the remainder of the fiscal year, W23 Arizona AudtorGeneral. Schedule F 41mciet Ctp11'own Budget Farms City of Apache Junction Full-time employees and personnel compensation Fiscal year 2025 Total eatimated Full-time Employee salaries Other benefit personnel equivalent(FTE) and hourly costa Retirement costs Healthcare costs costs compensation Fund 2026 2026 2026 2025 2026 2026 General Fund 343 $ 27„169,066 $ 2,770,372 $ 2,908,946 $ 2,096,817 $ 34,945,201 Special revenue funds HU2F Fund ,T.. 40_ $ 2,446,736 $ 202,997 $ _ 318,189 $ 185,098 $ 3,163,020 Grants&Gif1s Fund 17 80,624 9,512 ry � 11,333 8,152 107,621 2,527360 $ 212,509 $ 329,522 $ 191,250 $ 3,260;641 Total special revenue funds 57 $u _ Debt service funds Total debt service funds $ $ $ Capital projects funds Total capital projects funds $ $ Permanent funds Total permanent funds $ $ _ $ $ $ _ Enterprise funds $ $ $ $ $ Total enterprise funds $ $ $ $ $ Internal service funds $ $ $ $ $ Total internal service fund $ $ $ _ $ $ Total all funds 400 $ 29,696,426 $ 2,982,881 $ _ 3,238,468 $ 2,288,OS7 $ 38,205,842 6f23 Arizona Auditor General _ Schedule C Official City/Towns Budget Forms