City of Mesa Fund Transfers

By Gene Dufoe
COMBINING the 2017/18 Interfund Transfers In with 2017/18 INTERFUND TRANSFERS OUT resulted in the following positive 2017/18 NET INTERFUNDS TRANSFERS for the following:
The DEBT SERVICE FUNDS receives of +$89,558,763,
the GENERAL FUND receives of +$89,062,123, and
the RESTRICTED FUNDS receives of +$15,182,580, and
all from a
negative NET INTERFUND TRANSFERS from
the ENTERPRISE FUND of -$194,682,718 and 
the IMPACT FEE FUNDS of -$6,120,749.
City of Mesa
Fiscal Year 2017/2018 – Adopted
Auditor General Schedules A – G,
City of Mesa, Arizona,
Summary of Estimated Revenues and Expenditures,
Fiscal Year 2017/2018 – Adopted
OPINION: This practice has been accomplished for many years; the removal of funds from largely the Enterprise Fund has been growing; and this practice should be stopped.

The Enterprise Fund provides Business-type Activities 83.2% and well as providing the public utilities for the Governmental Activities 16.8% as well.  The taxpayer pays the entire amount. The percentages are taken from the P.17 Charges for Services City of Mesa, Arizona EXHIBIT A-2 STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED JUNE 30, 2017.

Business-type Activities

water contributes 32.0%,
wastewater contributes 18.3%,
solid waste contributes 13.5%,
natural gas contributes 9.2%,
electricity contributes 7.8%,
Falcon Field Airport contributes 0.9%,
Convention Center contributes 0.8%,
Golf Course contributes 0.4%,
District Cooling contributes 0.3%,
Cubs Stadium contributes 0.1%,
Hohokam Stadium/Fitch Complex contributes 0.013%
Governmental Activities
Public Safety is billed 7.3%,
Community Environment-is billed 4.3%,
Cultural-Recreational is billed 2.7%,
General Government is billed 2.5%
Of the last six contributors, only Falcon Field Airport contributes a positive amount to the TOTAL.  The bottom five contributors contributes a negative total of $10,779,000.  IF ONLY THESE SIX ITEMS were PROPERLY filed under the GOVERNMENT ACTIVITIES, then the NET INTERFUND TRANSFERS would be increased bringing the 2017/2018 total up to $203,835,718.
NET INTERFUND TRANSFERS
 
IMPACT  DEBT
 ENTERPRISE   FEE GENERALSERVICERESTRICTED
  FUND  FUNDS     FUND FUNDS     FUNDS
2016/2017 -$182,887,233 -$6,487,255 +$86,730,297 +$88,620,697 +$14,023,494
2015/2016 -$174,739,605 -$6,890,856 +$77,679,603 +$85,468,830 +$18,482,028
2014/2015 -$173,606,136 -$7,038,653 +$85,429,815 +$92,164,059 +$3,051,115
2013/2014 -$159,486,075 +$682,146 +$75,127,313 +$87,090,796 -$3,414,180
From 2013/2014 to 2017/2018, the increase in NET INTERFUND TRANSFERS for the ENTERPRISE FUND alone was $194,682,718 – $159,486,075 = $35,196,643.
ALL the Net Interfund Transfers come from the p.1 of the reference cited above with the appropriate Fiscal Year.