Queen Creek Annual Budget Organizational Structure

Transcription

1 Organizational Structure Town Organizational Chart Employees by Department Staffing Level Changes Fund Structure Chart Fund Structure Narrative Where the Money Comes From Where the Money Goes 60

2 TOWN ORGANIZATIONAL CHART Residents of Queen Creek Boards & Commissions Mayor & Town Council Town Attorney (By Contract) Town Manager Town Clerk Executive Admin. Assistant Assistant Town Manager / Chief Financial Officer Fire /EMS Workforce & Technology Utilities MCSO Law Enforcement Intergovernmental Affairs Sr. Management Assistant x2 Admin/Budget / Finance Human Resources Division Administration Business Attraction & Expansion Redevelopment Economic Marketing / Communications PIO Budget Administrator HPEC Ops. Controller Purchasing Accounting Payroll Recreation Superintendent Recreational Programming Facility Rentals Planning & Zoning Engineering/Const. Srvcs. / Traffic Building Safety / Code Enforcement Public Works Division Technology Division Operations Systems Geographical Info. Systems (GIS) Water Wastewater Chamber Branding Events A/R & A/P Streets & Environmental Srvcs. Town Center Dept. Support CIP Contracts Facilities Maintenance Events Solid Waste Community Parks & Grounds Maintenance Custodial / Fleet (Contract) Departments 61

3 EMPLOYEES BY DEPARTMENT Department FY FY FY FY FY FY Adopted Mayor and Town Council Town Manager, Clerk, Legislative & Legal Management Workforce & Technology Economic Utilities Emergency Total Full Time Employees % increase/decrease 16.07% 15.21% 1.95% -8.29% % % PERCENTAGE OF TOWN EMPLOYEES BY DEPARTMENT Workforce & Tehcnology 7% Emergency 20% Mayor and Town Council Town Manager & Clerk Management 11% Utilities 17% Economic 7% 30% 62

4 STAFFING LEVEL CHANGES FOR FY (ALL FUNDS) The FY11-12 budget eliminated 42 full and part-time positions and six vacant positions. Positions were eliminated across the organization with a goal to minimize the impact budget reductions would have on residents. Priorities of the Town Manager were to maintain public safety at acceptable standards; meet safe drinking water standards; meet street maintenance standards; maintain neighborhood preservation and continually emphasize economic development strategies. Department Program Quantity Position Management Controller 1.00 Financial Specialist Management Budget 1.00 Budget Administrator Management Recreation Programs 1.00 Sr. Administrative Assistant Management Recreation Programs 1.00 Recreation Coordinator Management Recreation Programs 2.00 Recreation Supervisor Management Recreation Programs 1.00 Management Assistant II Workforce & Technology Information Technology 1.00 Division Manager Workforce & Technology Information Technology 1.00 IT Analyst Workforce & Technology Information Technology 1.00 Sr. IT Technician Workforce & Technology Information Technology.50 Financial Analyst shared with Economic Economic Communications & Marketing 2.00 Management Assistant II Economic Communications & Marketing.50 Management Assistant II shared with Management Administration 1.00 Sr. Administrative Assistant Administration.50 Financial Analyst shared with Management Building Safety 1.00 Inspector Building Safety 1.00 Permit Technician Planning 1.00 Principal Planner Capital Improvement Program 1.00 Inspector Capital Improvement Program 1.00 Management Assistant I Capital Improvement Program 1.00 Project Manager Facilities & Fleet 1.00 Management Superintendent Facilities 1.00 Maintenance & Operations Superintendent Facilities 5.00 Sr. Maintenance & Operations Assistant Fleet 1.00 Maintenance & Operations Crew Leader Fleet 3.00 Maintenance & Operations Specialist Grounds Maintenance 2.75 Park Rangers Grounds Maintenance 3.00 Maintenance & Operations Technician Grounds Maintenance 1.00 Sr. Maintenance & Operations Technician Emergency Safety 1.00 Risk & Safety Officer Emergency Public Safety & Community 1.00 Fire Captain Utilities Sewer 1.00 Inspector Utilities Water 3.00 Utility Technician Utilities Water 1.00 Utility Assistant 63

5 FUND STRUCTURE CHART 64

6 FUND STRUCTURES NARRATIVE The financial accounts for the Town of Queen Creek are organized on the basis of funds or account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The funds are governmental or proprietary. Different fund types are found within each of these two classifications. GOVERNMENTAL FUNDS General Fund this fund pays for the daily operations of Queen Creek government, including a portion of the Maricopa County Sheriff s Office contract for police services, the majority of staff salaries and benefits, and operating expenditures. Special Revenue Funds These funds account for the proceeds of specific revenue sources that are legally restricted to expenditures for a specific purpose. Highway User Revenue Fund (HURF) All street operating costs eligible for state highway revenues are included in this fund. Revenues are derived from fuel taxes, vehicles license tax, and other street-related fees. Local Transportation Assistance Fund (LTAF) The Town s share of state revenue is restricted to spending on arterial street expenses and 10% for cultural use. Town Center This fund receives revenue from a.25% sales tax charged within the Town Center. Funds are dedicated to improvements and projects within the Town Center area. Street Lighting Improvement Districts Arizona State Statutes provide that improvement districts can be established to pay for streetlights. The Town has established a fund. Revenue is received from benefited property owners. Fee Funds These are one-time fees assessed to new construction to help fund the infrastructure and amenities that the new residents require. These funds account for revenue received to pay for infrastructure improvements such as transportation, Town buildings and vehicles, wastewater, parks and open space, library, fire, water, and public safety. Only the fees appropriate to the type of land use are charged. For instance, commercial and industrial properties are not charged library or parks development fees. Homes built with septic systems outside the Town of Queen Creek sewer service area are not charged the wastewater development fee. Effective July 1, 2009, the total development fee cost per new single family home is $15,981. Typically, development fees are reviewed and revisions are presented to Town Council for approval on an annual basis. However, during its 2009 session, the Arizona Legislature placed a three-year moratorium on municipalities development fees, preventing them from raising existing development fees or implementing new development fees. 65

7 Emergency Service Fund A.25% sales tax and a dedicated primary property tax ($1.95/$100 assessed value) pay for fire services in the community. In addition, this fund pays for a portion of the Maricopa County Sheriff s contract for police service in the Town. Capital Project Funds These funds account for revenue received to pay for infrastructure improvements. Drainage and Transportation This is funded by transfers from other funding sources and 2% of construction sales tax dedicated to drainage projects, intersection improvements, and street improvements. Debt Service Funds The long-term payment of principal and interest on borrowed funds is accounted for in these funds. Enterprise funds also pay their share of debt service costs. PROPRIETARY FUNDS Enterprise Funds These are funds in which the services provided are financed and operated similarly to a private business, where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily though user charges; or where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Queen Creek has enterprise funds for water, sewer and solid waste. 66

8 Grants and Other Financing Sources 10% Capital Project Carryforward 1 Queen Creek Annual Budget WHERE THE MONEY COMES FROM FY11-12 Adopted Total Budget $60,876,834 Revenue Sources as a Percent of Total Revenue Fund Balances Local Taxes and License Fees 21% State and Federal Shared Revenues 11% Primary Property Taxes 8% User Fees & Special Assessments 28% Fees Adopted Budget Adopted Budget % increase/ (decrease) year over year Local Taxes and License Fees $ 13,803,300 $ 12,638, State Shared Revenues, Government agency reimbursements 7,107,022 6,580, Fees 3,674,799 2,686, % User Fees & Special Assessments 15,494,204 17,117, % Property Taxes 5,647,897 4,651, % Grants and Other Financing Sources 1,384, , % Capital Project Carryforward 18,293,330 8,900, % Other (Unallocated revenues and 11,390,000 5,180,000 expenditures for budget ceiling purposes) -54.5% Fund Balances (includes CIP fund balance) 9,438,350 2,207, % TOTAL $ 86,233,642 $ 60,876,

9 Other Expenditures 7% Town Buildings 1% Library 2% Queen Creek Annual Budget WHERE THE MONEY GOES FY11-12 Adopted Total Budget $60,876,834 Expenditure Types as a Percent of Total Expenditures Contingency & Reserves Capital Project 9% Carryforward 16% Sewer, Waste Water, Water 22% General Government 12% Public Safety 12% Public Works 9% Economic 2% Parks & Recreation Adopted Budget Adopted Budget % increase/ (decrease) year over year General Government $ 7,181,942 $ 7,147, % 2,265,224 2,143, Economic * 1,414, % Fire/Public Safety/EMS 8,714,660 7,536, % Public Works/Transportation 12,224,269 5,230, % Parks & Recreation 4,948,449 2,151, % Sewer, Waste Water, Water, Solid Waste 14,942,118 13,707, % Library 1,006,309 1,015, % Town Buildings 858, , % Special Assessments/Municipal Town Center 3,886,375 4,296, % Capital Project Carryforward 18,293,330 9,755, % Contingency & Reserves 11,912,304 5,645, % TOTAL $86,233,641 $60,876, * Economic was a component of various other expenditure types in FY10-11 including but not limited to General Government, Parks & Recreation and Municipal Town Center. 68