FY 2025 FLOOD CONTROL DISTRICT BUDGET GUIDELINES AND PRIORITIES FINAL DRAFT.PDF

MARICOPA COUNTY FLOOD CONTROL DISTRICT 
FY 2025 Budget Guidelines and Priorities 
For Approval by the Board of Directors on January 24, 2024 
 
The purpose of these guidelines and priorities is to provide direction from the Board 
of Directors to the County Manager, the Office of Budget and Finance and the 
Flood Control District so that they can develop a sustainable, structurally-balanced 
budget over the entire economic cycle that achieves, within available resources, 
the District’s mission and strategic goals as set forth in the Maricopa County Flood 
Control District Strategic Plan. 
 
Property Taxes 
It is anticipated the secondary property tax rate will be set at the truth-in-taxation 
rate for FY 2025. 
 
Employee Compensation 
Human Resources is directed to develop a targeted employee compensation 
strategy which may include pay for performance, highlights an approach focused 
on retention and service delivery, and is contingent on an evaluation of economic 
conditions and funding challenges, including additional burdens or cost shifts from 
the State of Arizona.  
 
Budget Requests 
1) Base budget requests will be prepared within baseline amounts equal to their 
current budgets plus Board of Director authorized adjustments.  The Office of 
Budget and Finance is directed to adjust baseline budgets for the following: 
a) The annualized impact of FY 2024 budget issues or mid-year adjustments. 
b) The annualized impact of other items (including intergovernmental 
agreements) that were approved by the Board of Directors, so long as the 
impact was disclosed at the time of Board approval. 
c) Other technical adjustments as required. 
 
2) Budgeted revenue in any fund may exceed baseline amounts if justified by 
projections.  
 
3) The Flood Control District should submit their base expenditure budget 
requests within their baseline budgets, except as noted below:   
a) Budget requests may exceed baselines, provided revenue projections are 
sufficient to retain structural balance.   
b) If the current revenue baseline cannot be met, the Flood Control District 
must reduce both base expenditures and revenue by an amount sufficient 
to restore structural balance. 
 
4) All budget submissions will be analyzed by the Office of Budget and Finance 
for potential efficiencies.

FY 2025 Maricopa County Flood Control District Budget Guidelines and Priorities 
Page 2 of 2  
 
 
Fund Balances 
Requests to use Special Revenue fund balances should be limited to either 
building reserves or one-time, non-recurring expenditures and should not be used 
to offset an operating deficit.  Any use of fund balances and other non-recurring 
sources to support an operating budget deficit must be specifically approved by 
the Board of Directors. 
 
Capital Improvement Program 
The Office of Budget and Finance is directed to work with the Flood Control District 
to develop an updated Capital Improvement Program budget for FY 2025 which 
aligns with the Flood Control District’s Strategic Business Plan.