Annual Budget Fiscal Year 2012-2013
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CELEBRATING 125 YEARS OF THE WORLD’S OLDEST RODEO ANNUAL BUDGET FISCAL YEAR 2012-2013 City of Prescott, Arizona Annual Budget for fiscal year July 1, 2012 – June 30, 2013 City Council Marlin Kuykendall, Mayor Charlie Arnold Steve Blair Alan Carlow Chris Kuknyo Jim Lamerson Len Scamardo Administrative Staff Craig McConnell City Manager Mark Woodfill Finance Director Jodi Fisher Budget Manager WHAT’S INSIDE PREFACE ENTERPRISE FUNDS Budget Process Overview ............................... 1 Water ..........................................................191 Budget Calendar ............................................. 3 Wastewater ..................................................212 Solid Waste/Transfer Station .......................228 INTRODUCTION Airport ..........................................................235 Golf Course ..................................................240 Organizational Values ..................................... 4 Parking Garage ............................................247 Organizational Chart and City Officials ........... 5 Award for Distinguished Budget Presentation10 INTERNAL SERVICE FUNDS POLICIES AND OBJECTIVES General Self-Insurance ................................249 Fleet Maintenance .......................................252 Budget Policy ................................................ 11 Engineering ..................................................256 Debt Policy .................................................... 15 Facilities Maintenance .................................261 Investment Policy .......................................... 18 Major City Goals ............................................ 24 CAPITAL IMPROVEMENT PLAN Linking City Goals to Budget ......................... 26 Capital Improvement Plan ...........................265 BUDGET SUMMARIES APPENDIX Amending the Budget, Budget Basis, and Fund Structure ............................................... 27 Community Profile........................................315 Budget Transmittal Message ........................ 31 Budget Resolutions ......................................320 FY2013 Budget Summary ............................. 36 Legal Schedules ..........................................324 Salary Ranges .............................................331 GENERAL FUND Authorized Position Schedule ......................332 Glossary of Terminology ..............................344 General Fund Summary ................................ 51 General Government ..................................... 58 Budget and Finance ...................................... 73 Field and Facilities......................................... 84 Administrative Services ................................. 88 Community Development .............................. 91 Parks and Recreation .................................. 101 Library ......................................................... 113 Police ........................................................... 120 Fire .............................................................. 144 Economic Enterprises ................................. 159 SPECIAL REVENUE FUNDS Streets and Open Space ............................ 167 Transient Occupancy Tax ........................... 178 Impact Fees ................................................. 179 Grants .......................................................... 182 Miscellaneous Gifts & Donations ................ 184 Acker Trust .................................................. 185 DEBT SERVICE Debt Service ............................................... 187 PREFACE BUDGET PROCESS OVERVIEW Each year, using a modified zero-based their budget preparation. City staff then budgeting process, the City of Prescott’s prepares the proposed budget based on the budget is developed by the Budget and Council’s policy guidance. Finance Department in conjunction with the individual departments, the City Manager, the Mayor and Council, citizen advisory groups, Financial Plan Policies and general citizen input. Formally articulated budget and fiscal policies provide the foundation for preparing and Purpose of the Budget implementing the budget while assuring the City’s long-term fiscal health. Included in this The fundamental purpose of the City’s budget budget document, these policies include is to link what we want to accomplish for the general budget, debt and investment policies. community with the resources necessary to do so. The budget process does this by setting City goals and objectives; establishing Preparation and Review Process reasonable timeframes and organizational responsibility for achieving them and allocating The budget development is headed by the City resources for programs and projects. To this Manager, Finance Director and the Budget end, the budget serves four roles: Manager along with the city’s department heads. The following discusses the general • Policy Document. Sets forth goals and approach under the City’s budget process: objectives to be accomplished and the fundamental fiscal principles upon which The Budget and Finance Department provided the budget is prepared. department/division heads, supervisors, and budget coordinators with instructions and • Fiscal Plan. Identifies and appropriates guidance in developing and entering their the resources necessary to accomplish FY2013 budgets. Along with the FY2013 objectives and deliver services and budget preparation detail, forms, instructions, ensures that the City’s fiscal health is and information regarding the preparation of maintained. the Five-Year Capital Improvement Plan (FY2014-FY2018) were provided to all • Operations Guide. Describes the basic department heads at this time. organizational units and activities of the City. Base budgets (the costs associated with providing current levels of service for the • following year) were submitted by the Communications Tool. Provides the th public with a blueprint of how public departments electronically by March 9 to the resources are being used and how these Budget and Finance Department. The allocations were made. deadline for decision packages (requests for new positions, capital equipment or new programs not submitted in the Five-Year rd Major City Goals Capital Improvement Plan) was March 23 . Payroll forecasts were entered by the Human Linking important objectives with necessary Resources Division. Input was provided by the resources requires a process that identifies departments concerning temporary/seasonal key goals at the very beginning of the budget employment needs as well as overtime preparation. The City begins this process with requirements. Lists of capital outlay and the Mayor and City Council meeting and projects budgeted for in FY2012 but not setting the goals that guide the departments in expected to be received or completed by June 30, 2012, were needed to determine estimated City of Prescott FY2012-2013 Annual Budget Book 1 PREFACE BUDGET PROCESS OVERVIEW expenditures in FY2012 and the carry forward Mid-Year Review. The Budget and Finance amounts for FY2013. Director presents a mid-year budget report to the Mayor and Council at a public workshop Meetings with each department, the City each January. Manager, and the Budget and Finance Department for the purpose of internal review Interim Financial and Project Status of bases, additional decision packages, and Reports. On-line access to “up-to-date” any issues that may affect the budget were financial information is provided to staff held during the weeks of April 9 through April throughout the organization via the financial 27. During these meetings the Capital system “MUNIS”. Improvement Plan issues were also discussed and any reductions or movement from year to year was determined. Administration After these meetings were completed, a As set forth in the City Charter, the department proposed balanced budget was prepared for heads may make transfers of appropriations submittal to the full Council and public at within the department. The City Manager may workshops held on May 17 and 24, 2012. transfer budgeted amounts within any fund. Any revisions that alter the total expenditures Expenditure Limit Hearing: The City currently of any fund must be approved by the City operates under the Home Rule Option which Council. The legal level of budgetary control as been approved by the voters. As part of (i.e. the level at which expenditures may not that process, a public hearing is mandatory. legally exceed appropriations) is the fund level. At the Council Meeting of June 12, 2012, the hearing date was set for June 26, 2012. Budget Calendar Tentative Adoption: One June 12, 2012, Council adopted the tentative budget and set A calendar is prepared for the annual budget June 26, 2012, as the date for the public development. This budget year’s budget hearing on the final budget, expenditure calendar is presented on the next page. limitation, and tax levy for Fiscal Year 2013. Upon tentative adoption, the budget becomes the City Council’s program of services for the ensuing fiscal year. The Council may later reduce or adjust the budget; however, the total may not be increased. Final Budget Adoption, Adoption of the Five- Year Capital Improvement Plan, Adoption of City Job Roster, Establishment of Expenditure Limitation, and Identification of Unfunded Capital: On June 26, 2012, the final budget, five-year capital improvement plan, city job roster were adopted, identification of unfunded capital was made, and the expenditure limitation was established. Property Tax Levy: Adoption of the