FY2022 Annual Budget Adopted June , 2021 TABLE OF CONTENTS INTRODUCTORY SECTION STREETS FUND Budget Message...............................................7 Guide to the Budget Document ......................11 GFOA Distinguished Budget Award ...............14 ICMA Certificate of Excellence .......................15 Key Officials and Staff ....................................16 Organizational Charts .....................................18 Mission and Values ........................................20 Organization Focus Areas ..............................21 Operational Excellence ..................................26 Gilbert Facts ...................................................27 Fund Structure ................................................31 Budget Process ..............................................34 Budget Calendar.............................................36 Financial Policies ............................................37 Streets Fund Summary ................................ 147 Streets Fund Benchmarks ........................... 149 Streets... ...................................................... 151 ENTERPRISE FUNDS Enterprise Funds Summary ......................... 155 Enterprise Funds Benchmarks .................... 157 Water ........................................................... 159 Wastewater .................................................. 161 Environmental Services - Residential .......... 163 Environmental Services - Commercial ........ 165 Environmental Compliance.......................... 167 INTERNAL SERVICE FUNDS Internal Service Funds Summary ................ 171 Fleet Maintenance ....................................... 173 Health Self Insurance .................................. 175 Dental Self Insurance .................................. 177 Workers’ Compensation .............................. 179 FINANCIAL OVERVIEW Short-Term Financial Plans ...........................49 Revenue and Expense Summary...................49 Fund Balances................................................50 Budget Summary ............................................54 Revenue Summary by Fund ...........................56 Revenue Summary by Fund by Type .............58 Revenue Detail ...............................................60 Expense Summary .........................................67 Expense Detail ...............................................69 Property Tax Rates.........................................77 Personnel Summary .......................................78 REPLACEMENT FUNDS Replacement Funds Summary .................... 183 Replacement Funds…………… .................. 185 SPECIAL REVENUE Special Revenue Funds Summary .............. 191 Special Revenue.......................................... 193 Long-Term Financial Plans ...........................79 Long-Term Financial Planning .......................79 Revenue Sources ...........................................86 Five-Year Forecasts .......................................92 OTHER CAPITAL FUNDS Other Capital Funds Summary .................... 197 Guide to the Capital Improvement Plan…… 199 Capital Improvement Plan Summary ........... 200 Operating Impacts ....................................... 204 Ten-Year Financial Plan .............................. 206 Street Project Locator .................................. 234 Street Projects Summary............................. 235 Street Project Detail ..................................... 238 Traffic Control Project Locator ..................... 242 Traffic Control Projects Summary................ 243 Traffic Control Project Detail........................ 245 Municipal Facilities Project Locator ............. 248 Municipal Facilities Projects Summary ........ 249 Municipal Facilities Project Detail ................ 251 Redevelopment Project Locator .................. 254 Redevelopment Projects Summary ............. 255 Redevelopment Project Detail ..................... 256 Storm Water Project Locator ....................... 258 Storm Water Projects Summary .................. 259 Storm Water Project Detail .......................... 260 Water Project Locator .................................. 261 Water Projects Summary ............................. 262 Water Project Detail ..................................... 264 Wastewater Project Locator ........................ 271 GENERAL FUND General Fund Summary ...............................103 General Fund Benchmarks ..........................106 Mayor and Council........................................111 Town Manager..............................................113 Digital Government .......................................115 Intergovernmental Relations ........................117 Economic Development ...............................119 Information Technology ................................121 Human Resources ........................................123 Management and Budget .............................125 Town Clerk ...................................................127 Legal Services ..............................................129 Finance and Management Services .............131 Municipal Court.............................................133 Development Services .................................135 Police ............................................................137 Fire and Rescue ...........................................139 Parks and Recreation ...................................141 Engineering Services ...................................143 3 TABLE OF CONTENTS Wastewater Projects Summary ....................272 Wastewater Project Detail ............................273 Parks and Recreation Project Locator .........278 Parks and Recreation Projects Summary ....279 Parks and Recreation Project Detail ............281 DEBT SERVICE Debt Service Summary ................................285 Debt Service Detail .......................................289 Debt Service Financial .................................291 APPENDIX Personnel Detail ...........................................295 Capital Outlay ...............................................318 Transfer Detail and Summary ......................323 Schedules A-G .............................................326 Glossary/Acronyms ......................................339 4 Table of Contents __________________________________________ Table of Contents Table of Contents BUDGET MESSAGE June 1, 2021 Honorable Mayor, Council Members, and the Gilbert Community: In the summer of 2021, with businesses and schools fully open despite the setbacks brought on by the COVID-19 pandemic, our community not only endured, but also continued to thrive. Gilbert continuously kept the safety of its team members and the health of its community at the forefront of decision-making while we worked to find innovative new ways to deliver the same exceptional services to our residents and businesses. For FY 2022, we will continue to meet those challenges presented by COVID-19 while dealing with the economic aftershocks of the pandemic. We will continue to rise to the occasion. With a population of over 260,000 residents, Gilbert is Arizona’s sixth largest city. In 2020, the National Research Center (NRC) at Polco and the International City & County Management Association (ICMA) announced Gilbert, Arizona as the winner of two Voice of the People (VOP) Awards – Excellence in Built Environment and Excellence in Foundations of Livability – which are the only national awards that honor local governments based on feedback from residents. Gilbert stands proud as the 2nd Best Place to Live in Arizona (HomeSnacks, 2020), as well as being ranked the 9th Best Place to Raise a Family in the U.S. (WalletHub, 2021). As the nation rebounds from the COVID-19 pandemic, the Town of Gilbert was ranked as #1 for Small Business Recovery since the Pandemic (QuickBooks, 2021) as well as #1 for Remote Workers (RetailMeNot, 2021). From FY 2013 to FY 2020, private investment in Gilbert’s four employment areas totaled over $1.1 Billion. STEM and STEM related job growth has outpaced total job growth over the last 5 years. – 20% for STEM/STEM related vs. 12% total job growth (Economic Modeling Specialists, Inc. 2015-2020). Over the last 5 years, Gilbert has added 4.36 million square-feet of office, industrial/flex, and retail space to its inventory, representing an increase of 17.9%. In addition, Gilbert was recognized in 2021 for achieving Gold status from the What Works Cities Certification program, a rare standard of excellence in data and evidence-based decision making in government. This certification benchmarks cities against national standards in data governance, resident engagement, results-based governance, and transparency through a system of 45 criteria. Only 40 cities in the United States have achieved this Certification at Silver, Gold, or Platinum level and Gilbert ranked as one of the top 15 cities in the entire nation, achieving Gold status in our first year of Certification. This recognition reflects our dedication to using data and evidence to deliver strong results for our residents as well as our commitment to be the City of the Future. In FY 2021, Gilbert’s economic development initiatives continued to yield positive results for the community. In response to the COVID-19 pandemic, the Gilbert Town Council authorized the creation of #GilbertTogether Business Recovery program focused on relief, recovery, and resiliency. Under the ‘relief’ focus, Gilbert based businesses who met certain eligibility criteria could receive a grant of up to $35,000 to help offset financial losses they experienced during the pandemic. Through this offering, nearly 500 Gilbert based businesses received over $9.5 million in relief grant funding. Recovery assistance was provided through a low interest loan program offered in partnership with the Desert Financial Credit Union. Gilbert business applied for and received $340,000 in low interest loans to further support their needs during this time. Long term resiliency was supported by providing access to experts and proven programs that enabled businesses to improve operations, receive technical assistance, and provided access to scholarships that allowed Gilbert residents to upskill. Gilbert’s employment areas also saw growth in FY 2021. In the Gateway employment area, Trammell Crow completed the 400,000 +/- square-foot Gilbert Gateway Commerce Park. This new Industrial/Flex development will be home to a new Lowe’s regional distribution center and is nearly 100% leased. In the central business district, Gilbert Crossroads 7 Table of Contents BUDGET MESSAGE Business Park completed its two-remaining industrial/flex buildings, adding just over 178,000 square-feet, and bringing the total size of the development to nearly 320,000 square-feet. In the Heritage District, Gilbert facilitated the expansion of the University of Arizona Bachelor of Science in Nursing – Integrated Health. To support the program expansion, the University of Arizona built out approximately 1,800 square-feet of shell space and expanded their current lease agreement through the fall of 2027. A community of excellence demands exceptional governance, and Gilbert’s Council and executive leadership stepped up. Gilbert undertakes a zero-based process for one third of the organization every year, and always applies priority, program, and performance-based approaches. Since 2018, nearly $9 million has been removed due to the zero-based efforts. Directors are tasked with balancing the budget through consensus, rather than presenting requests and waiting to hear back. Only once the directors achieve consensus is the Town Manager presented with the recommended budget. This collaborative approach allows Gilbert to promote transparency, the importance of short- and long-term planning, and maintain a strong return on investment for the zero-based process while staying focused on the citizens and businesses that we all serve in different capacities. Additionally, Gilbert staff and Council align both short-term goals and resources toward the longterm realization of Gilbert’s established strategic initiatives: Strong Economy, Prosperous Community and Exceptional Built Environment. These strategic initiatives guide the formulation of organizational goals and corresponding budget for the following fiscal year. The Council retreat, as well as the budget kickoff in September 2021, allows staff to initiate the process with clear direction and focus governing the priorities for service delivery in FY 2022. The budget for FY 2022 reflects an effort to deliver both effective and efficient services to our community. Even given Gilbert’s growth, the budget is balanced, and applies the non-recurring level of construction-related revenues toward non-recurring costs. The adopted budget is based off conservative revenue estimates which provide flexibility in responding to possible economic changes. FINANCIAL IMPACT With carry forwards and contingency adjustments, the budget of $ 988,252,510 is a decrease of about $5 million from FY 2020. The budget also includes a capital projects contingency budget of $100 million to allow Council the flexibility and legal authority to respond to community needs. This contingency is consistent with practice in prior years. Tax Rates: The budget reflects a levy of $27.75 million which maintains the $0.99 property tax rate. Balanced Financial Plan: The FY 2022 Budget is balanced based upon identified revenues and expenditures. Constitutional Expenditure Limit: The FY 2022 Budget reflects expenses that will be under the constitutional expenditure limitation. Staff regularly monitors conformity with the constitutional expenditure requirements and will recommend, if necessary, continuing adjustments and modifications necessary to comply with expenditure limitation requirements. State Shared Revenues: The FY 2022 Budget reflects State Shared Revenues based upon Census population adjustments and statutory distribution formulas, taking into account currently projected 8 Table of Contents BUDGET MESSAGE State sales and income tax collections (provided by the Arizona League of Cities and Towns), which reflect the state’s budgeted HURF distributions. Fund Balance: The Revenue Summary lists the use of carry over funds in an amount of about $303 million. This reflects use of revenues which were received in prior fiscal years in excess of minimum fund balance. Capital Project Financing – System Development Fees: The FY 2022 Budget reflects revenues projected from the continued collection of System Development Fees as allowed under current State Law. FUNDING CHALLENGES Over the past decade, Gilbert’s greatest challenge has been to responsibly apply revenues generated by growth to the ongoing service demands created by such growth. While the COVID-19 pandemic has not changed this philosophy, it has forced us reevaluate budget priorities as economic conditions begin to stabilize, and life returns to normal. Gilbert will continue to monitor all financial impacts closely and will use the data to keep revenues and expenditures balanced in the budget. An ongoing challenge for Gilbert is supporting proactive long-term infrastructure planning. Gilbert experienced explosive growth in a short period of time, so infrastructure will age and reach the end of useful life within a few years instead of spread out in a more natural curve. Gilbert is working to gather data about the condition of our infrastructure and is setting aside strong replacement funds to financially support the future needs. In the past year, Gilbert was able to do a condition assessment at the North Water Treatment Plant which is now about 25 years old. The assessment indicates significant repair and maintenance investment will be needed. Additional technology is also needed to help offset the declining water quality. A cost benefit analysis revealed that building a new water treatment plant will be the more cost effective option. Design on the new water treatment plant has begun and construction will begin in FY 2022. Studies to update the water rates and water system development fees are currently underway. The new rates will help support the needed infrastructure investment. A second challenge related to infrastructure planning exists for transportation infrastructure. It has been 13 years since Gilbert has requested a transportation bond and the community has grown considerably since then. In the 2021 Transportation Master Plan Survey, 67 percent of Gilbert residents said the Town should focus on “improving roadway conditions.” In response to these needs and citizen feedback, the Town will be requesting authorization from voters for $515 million in bonds for safety & congestion, transportation technology, reconstruction, redevelopment plan implementation, and multi-model investment projects. If approved, these bonds would be repaid with secondary property taxes within the current rate of $0.99 per $100 of assessed value. A third challenge relates to the recycling market. Because of changes in the national and international recycling markets, it now costs more to recycle items than to take them to the landfill. Options were carefully explored, including a pilot program, and the Town has decided to move forward with changes to the recycle program that help focus collected materials on those that continue to be profitable and desired in the secondary market. While these changes will help reduce program costs, it will not be enough to fully close the financial gap. A rate study is also in progress to realign rates with necessary revenues. 9 Table of Contents BUDGET MESSAGE Another ongoing challenge is the large unfunded liability in the Public Safety Retirement System (PSPRS). The Town is continuing to take action to pay this down and has formalized a funding policy in accordance with state legislation (HB2097). Gilbert is hopeful that both police and fire PSPRS accounts will reach the target 90% funding by 2021, but market losses associated with the pandemic may delay this timing. The actuarial report which details funding progress will be available in December 2021. QUALITY GOVERNANCE Our community not only met head on the challenges the COVID-19 pandemic gave rise to, but truly persevered and thrived. Through kindness, compassion and dedication – the constantly evolving adversities Gilbert faced in 2021 were overcome and ultimately paved the way for greater community relationships and a renewed sense of commitment to each other. I am a firm believer we are direct reflections of those we surround ourselves daily – we are a community of extraordinary individuals doing extraordinary things. And because of this, Gilbert – our home, our team, our family – has a reflection which is greater than ever. Respectfully, Patrick S. Banger Town Manager 10 Table of Contents PURPOSE OF THE BUDGET DOCUMENT The budget sets forth a strategic resource allocation plan that is aligned with organizational focus areas, community goals, preferences, and needs. Through the budget, Gilbert demonstrates accountability to its residents and customers. Toward that end, the budget document acts as a policy document, financial plan, operations guide, and a communication device. This section provides the reader with a basic understanding of the components of the budget document and what is included in each. ORGANIZATION OF THE BUDGET DOCUMENT The budget document includes seven major areas: 1. The Introduction provides the Manager’s budget message along with information about Gilbert, including the organization, vision, mission and values, organization focus areas, Gilbert facts, fund structure, budget process, and a summary of policy statements. 2. The Financial Overview illustrates the total financial picture of Gilbert, including projected fund balances, five-year fund forecasts, the sources and uses of funds, and property tax information. 3. The operating fund tabs – General, Enterprise, Streets - include information on all business units within each fund. Each operating fund section is organized in the same manner with a business unit page and a page for each department within the business unit. 4. The non-operating fund tabs – Internal Service, Replacement Funds, Special Revenue, and Debt Service – include information at the fund level. 5. The Capital Improvement section includes information regarding the scheduled current year capital projects and the projected operating costs for the projects currently under construction. 6. The Debt Service section provides an overview of the types of debt issued, debt capacity, and outstanding debt. 7. The Appendix includes a detailed listing of authorized positions (FTE basis), the approved capital outlay list, Arizona Auditor General Schedules A-G, transfer schedules, and a glossary (including acronyms). Manager’s Budget Message The Manager’s budget message is a transmittal letter introducing the budget and the short and longterm goals that the budget addresses. The message outlines the assumptions used in budget development such as economy, revenue constraints, and Council priorities. Also included is an overview of the budget development process, major changes to the budget from prior years, and challenges facing the organization. Financial Overview The financial overview begins with charts displaying Gilbert’s available revenues (sources) and the expenditures (intended uses). The fund balance pages provide a look at the level of beginning fund balances, budgeted revenues and expenditures, and projected ending fund balance. Every year the budget must be balanced, ensuring that expenditures will never exceed the total available resources. The Budget Summary provides an overview of the revenue and expenditure history and projections for each category. The Long-Term Financial Planning pages provide the reader with background information on the process, as well as the Five-Year Plans for the major operating funds. Revenues and expenses are shown in detail, followed by a discussion of the major funding sources by type, including assumptions and anticipated future growth. The property tax page includes all of the property tax rates for each taxing jurisdiction within Gilbert. Gilbert includes four school districts, and taxes are shown for each. 11 Table of Contents Fund Tabs The first page in each Fund tab is an overview of the fund(s) within that section. It includes an explanation of the fund’s purpose and a summary financial outlook. Also included are the organizational focus areas addressed by departments/divisions within the fund (grayed out if not applicable), an organization chart, benchmarks, and summary personnel and financial information. Benchmarks listed in the fund tabs are a sample of those included in the Gilbert’s 2020 Benchmark Report, available online at www.gilbertaz.gov. Each department identified two to three local and two to three national municipal benchmarks that were appropriate for their particular functional area, based on population and service delivery. A complete list of benchmark communities and performance metrics may be found in the full report. Organization Charts Throughout the document are charts that depict the budget organizational structure (not a reporting structure). Shading in a given functional area indicates that the area is funded by an alternate funding source. Department summaries include the following components: Purpose Statement: Explain why the Department exists and provides a brief list of services provided. Accomplishments: Highlight successes and improvements that were completed during the prior fiscal year. Objectives: Communicate what is going to be accomplished during the budget year, and how those accomplishments align with the department goals and organizational focus areas. Budget Notes: Explain any noteworthy changes from the previous year. Performance/Activity Measures: Identify desired outcomes and measure results to better define progress towards the desired service levels. Each performance/activity measure is shown next to the organizational focus area icon that it impacts the most. Please refer to the Organization Focus Areas pages of this document to view a full description of the icons that are represented on the department/division pages. Personnel by Activity: Depict total approved staffing by Division within the Department for the prior three fiscal years and for the budget year. Expenses by Division: Reflect total expenses by Division within the Department for the prior three fiscal years and the budget year, including transfers out to cover a division’s share of expenses that were incurred elsewhere in the budget. Expenses by Category: Break out expenses into the categories of personnel, supplies and contractual, capital outlay, and transfers out to provide an overview of the allocation of resources by type. Operating Results: Some functional areas charge user fees when a specific service provided has a direct benefit to a specific user. Other services provide general public benefit, such as public safety, streets, or parks, and are primarily paid by general revenues, such as sales tax or state-shared revenues. The operating results show the net of direct revenues less expenditures. 12 Table of Contents Replacement Funds Replacement funds relate directly to an operating fund but are tracked separately to ensure that aging equipment and/or infrastructure can be replaced or reconstructed. The sole financing source is the respective operating fund. Each replacement fund has a separate fund number in order to identify the fund balance for these activities. In the Comprehensive Annual Financial Report, these funds are reported as part of the operating fund. Capital Improvements The Capital Improvement Plan (CIP) is an integral part of the budget process and is updated annually. This document describes all known capital projects with a dollar value greater than $100,000. Projects included in the FY 2022 budget are shown in the project detail section, which includes a brief description, project prioritization ranking, and a repair and replacement logo (when appropriate). The repair and replacement logo is added to projects to identify them as non-growth-related projects that demonstrate Gilbert’s commitment to long range infrastructure planning. The first year of the CIP is included in the annual adopted budget. Both the initial capital investment and the subsequent impacts to the operating budget are integrated into Gilbert’s short and long-term balanced financial plans. Projects in future years are included for planning purposes and are calculated into the five-year forecasts to estimate long-term funding availability. Debt Service Gilbert issues debt to finance buildings, recreation facilities, and infrastructure construction. The debt service section explains the types of bonds, the legal criteria, debt limits, capacity, and outstanding debt. Appendix Personnel Detail: Every staff position is approved by the Council and is included in the personnel detail. Historic information is included for the prior three years. A small number of positions are shown on the personnel listing as ‘Limited Term Agreements’ (LTAs). These positions are typically for a one-year period and must be re-authorized/prioritized through the annual budget process. Capital Outlay: Items with a useful life greater than one fiscal period, with capitalized acquisition costs of $10,000 or more, are individually approved and included in this section. Transfer Schedules: This part of the budget document illustrates interfund transfers (by fund) that are scheduled for the current fiscal year. Schedules A-G: This section includes (A) summaries of estimated revenues and expenditures, (B) tax levy and tax rate information, (C) revenues other than property tax, (D) fund types of other financing resources and inter-fund transfers, (E) expenditures within each fund by department, (F) expenditures by department, and (G) full-time employees and personnel compensation by fund. The State of Arizona Office of the Auditor General requires cities and towns to include this information in their annual budgets. Glossary/Acronyms: Many of the terms used in government are unique. The unique terms are described in the glossary. Any questions regarding the document can be directed to 480-503-6820 or budget@gilbertaz.gov. 13 Table of Contents GFOA DISTINGUISHED BUDGET AWARD The Government Finance Officers Association (GFOA) of the United States and Canada presented a Distinguished Budget Presentation Award to the Town of Gilbert for its annual budget for the fiscal year beginning July 1, 2020. Gilbert has received this award for twenty-two consecutive years. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine eligibility for another award. 14 Table of Contents ICMA CERTIFICATE OF EXCELLENCE The International City/County Management Association (ICMA) recognized Gilbert, Arizona with a Certificate of Excellence in Performance Management for its data-driven management and reporting efforts in the face of ongoing pandemic conditions. The 2020 certificate recipients were recognized on the basis of a criterion that includes data collection and verification, training and support, public reporting, accountability and process improvement, networking, and leadership. Certificates are awarded at three levels: Achievement, Distinction, and Excellence. Certificates of Excellence were awarded to communities that track and report key outcomes, survey residents and employees, and foster a performance-driven culture. Gilbert continues to focus on using data in decision making. Due to the pandemic, ICMA is delayed in awarding the 2021 certificates. Gilbert is hopeful about receiving another award in 2021, but has not received notification at the time of publication. 15 Table of Contents KEY OFFICIALS AND STAFF The Town was incorporated July 6, 1920, and operates under the Council-Manager form of government. Six council members are elected at large to four-year staggered terms. The Council establishes policy through the enactment of laws (ordinances). The Mayor is a member of the Council, directly elected by the voters for a four-year term, and serves as the chairperson of the Council. MAYOR AND COUNCIL Mayor Brigette Peterson Vice Mayor Yung Koprowski Councilmember Scott Anderson Councilmember Laurin Hendrix Councilmember Scott September Councilmember Kathy Tilque Councilmember Aimee Yentes 16 Table of Contents KEY OFFICIALS AND STAFF EXECUTIVE TEAM Town Manager, Patrick Banger Assistant Town Manager, Mary Goodman Assistant Town Manager, Leah Hubbard-Rhineheimer Assistant Town Manager, Dawn Prince Assistant to the Town Manager, Allyna Bay Assistant to the Town Manager, Nikki McCarty Chief Digital Officer, Dana Berchman Chief People Officer, Nathan Williams Chief Technology Officer, Sasan Poureetezadi Development Services Director, Kyle Mieras Economic Development Director, Dan Henderson Finance Director, Håkon Johanson Fire Chief, Jim Jobusch Intergovernmental Affairs Director, Rob Bohr Management and Budget Director, Kelly Pfost Parks and Recreation Director, Robert Carmona Police Chief, Michael Soelberg Presiding Judge, David Cutchen Public Works Director, Jessica Marlow Town Attorney, Chris Payne Town Clerk, Chaveli Herrera ACKNOWLEDGEMENTS Management and Budget Director, Kelly Pfost Management and Budget Analyst, Laura Lorenzen Management and Budget Analyst, Carlos Lamkin Management and Budget Analyst, Christopher Scott Management and Budget Analyst, Heidy Comish Management and Budget Specialist, Sandra Spoon Special thanks to Zara Bish, Multi-Media Analyst, for cover design Special thanks to Patti Hageman, Records Management Specialist and Wizard behind the Curtain 17 Table of Contents ORGANIZATIONAL REPORT CHARTT Citizens of Gilbert Mayor and Council Town Clerk Town Manager Municipal Court Town Attorney Advisory Boards and Commissions Utilities Board Industrial Development Authority Deferred Compensation Board Self-Insured Trust Board Parks and Recreation Board Mayor's Youth Advisory Committee Judicial Selection and Advisory Comittee Fire Public Safety Retirement Police Public Safety Retirement Redevelopment Commission Planning Commission Water Resources Municipal Property Public Facilities Municipal Property Veterans Advisory Board Task Forces and Ad Hoc Committees 18 Table of Contents ORGANIZATIONAL REPORT CHARTT Town Clerk Town Manager Municipal Court Digital Government Assistant to the Town Manager Assistant to the Town Manager Town Attorney Intergovernmental Relations Assistant Town Manager Assistant Town Manager Assistant Town Manager Information Technology Police Finance and Management Services Human Resources Fire and Rescue Parks and Recreation Development Services Public Works Management and Budget Economic Development = Employment contracts directly with Council 19 Table of Contents DRIVEN We are passionate and driven to excel - always hungry for new challenges and opportunities to achieve more for our community every day. Average doesn’t interest us; we are always pushing ourselves for amazing. We understand the importance of our work and strive every day to give Gilbert the future it deserves. KIND We believe in the inherent worth of all people. We are inclusive and spread Gilbert kindness in our words and actions. We promote emotionally intelligent leaders who put people and relationships before processes and tools. We serve each other and the community with respect and civility at all times. We believe the ability to connect and help is just as important as talent and knowledge. BOLD We innovate and take risks, so we can keep growing, improving and learning. New ideas and innovative approaches mean sometimes we’ll stumble. If we do, we quickly refocus to find the best path forward. Gilbert is a safe place for big ideas. We are committed to constant improvement and doing things differently. We value curiosity and creativity, knowing that community solutions often require new approaches to complex challenges. HUMBLE We have a flat organization where titles are the least interesting thing about us. Service is at the heart of everything we do. We all have meaningful contributions to make. We embrace the servant leadership model and relish opportunities to facilitate the success of others. Authenticity and collaboration are critical to our success. 20 Table of Contents In February 2019, Gilbert unveiled its new mission: “Anticipate. Create. Help people.” As Gilbert celebrated its 100th birthday in 2020, the new mission statement focused on keeping the thriving community that Gilbert is today continuing well into the future. While the community reflects on the last 100 years, there is still more work to be done to prepare Gilbert for the future. To that end, we’ve identified three focus areas to prepare us to become the “City of the Future.” The Town’s focus areas are prosperous community, strong economy, and an exceptional built environment. COMMUNITY MISSION Anticipate. Create. Help People. Community Mission Organization Focus Areas Department Goals / Action Plans Monitor Performance Measures Results Produced Organizational alignment with the Gilbert community mission is achieved by establishing individual performance measures and benchmarks that complement department goals, and town-wide focus areas. The FY 2022 budget was developed with the Council organization focus areas as a key factor in the decisionmaking process. The goals and objectives included in the department information tie directly to the organization focus areas, and represent intermediate steps to achieving those Council-identified priorities. Accordingly, icons (pictured below) are included on each division and department page to highlight the link between the focus areas and individual goals. The Council reviews and updates the organization focus areas during their annual retreat. Management staff and departmental personnel utilize the focus areas to guide daily operations. An administrative interpretation of each initiative is included as a starting point from which department goals and action plans follow. ORGANIZATION FOCUS AREAS Prosperous Community Gilbert was once a small town that quickly became the largest town in America. We’ve created opportunity and the rest of the world has noticed. We’ve been recognized as the safest, fastest growing and most prosperous city. We’d like to keep it that way. Individuals and families prosper in clean, safe communities with great schools, high-quality healthcare options and strong social connections. When families evaluate where to put down roots, access to quality schools is paramount, along with an overall feeling of safety. People also want to feel connected – with friends, family and neigbors in a place that feels like home. That’s why we’re building unique destinations and experiences that create a sense of place and community, at a price that isn’t out of reach for the average family’s income. Strong Economy The backbone of every thriving community is a strong local economy that provides economic opportunity for businesses to grow and individuals to pursue meaningful careers across an array of vocations. This starts with thriving businesses that draw from a high-quality workforce. With this in mind, Gilbert is focusing on attracting high-wage jobs in STEM-related industries, and pursuing higher education opportunities to prepare its residents to embrace the jobs of the future. Redevelopment to revitalize and energize maturing areas of the Town is also a priority in the years ahead. Gilbert’s Heritage District – once an aging, stagnated area – has reinvented itself as a vibrant, family-friendly community gathering place with bustling restaurants and business that draw residents, visitors and tourists from across the region and beyond. Along with our focus on these economic development strategies, Gilbert is commited to managing its debt and finances properly. Financial stability at the local level will help to bolster a long-term, sustainable and thriving economy. 21 Table of Contents Exceptional Built Environment Ensuring well-maintained and sustainable infrastructure is a priority for the Town of Gilbert. Though often unseen, our municipal infrastruture is the foundation of our community, and can often represent some of our largest investments. From water lines to parks, streets to community centers, these services provide critical support for our daily lives. Our goal is to provide clean water, efficient trash collection, economical street maintenance and smooth traffic flow, just to name a few. We are also finalizing a long range infrastructure plan to guide responsible planning and maintenance of critical community assets. 22 Table of Contents Abbreviation Guide All All Departments Fac Facilities IT CIO Chief Innovation Officer FD Fire LRTP Long Range Transportation Plan ST CIP Capital Improvement Plan FM Finance and Management MB Management and Budget TC Town Clerk DG Digital Government GC Legal PD Police TE Traffic Engineering PR Parks and Recreation TM Town Manager DS Development Services HR Human Resources ED Economic Development IG Intergovernmental Relations 23 Information Technology PW Public Works Streets Table of Contents ORGANIZATION FOCUS AREAS 24 Table of Contents ORGANIZATION FOCUS AREAS 25 Table of Contents For nearly 25 years, Gilbert has been committed to a culture of continuous improvement. Gilbert’s first structured improvement approach, CQI (or Continuous Quality Improvement) began in 1994. In 2012, the town adopted Franklin Covey’s The 4 Disciplines of Execution and the concept of setting Wildly Important Goals (WIGs) to provide structure and accountability to goal setting and goal achievement in the organization. In 2014, Gilbert furthered our efforts in Continuous Improvement by adopting Lean Six Sigma. As Gilbert grows, and the expectations of what defines “great service” evolve, the organization must also evolve, and find the best way to meet the needs and expectations of customers. In FY 2018, Gilbert introduced a fresh approach; EDGE (Employee’s Driving Gilbert’s Excellence) takes the best parts of CQI and Lean Six Sigma, and teaches our employees to participate in Organizational Transformation by aligning people, process and technology in an ongoing effort to deliver efficiency and effectiveness from a customer-centric point of view. When combined with clearly defined Wildly Important Goals, we are constantly evaluating the work we do and asking ourselves, “Is this the most important thing we can do right now for our customer?” Since departments are so diverse, it is hard to find a “one size fits all” approach. We believe that through the marrying of our Organizational Transformation approach (EDGE) and The 4 Disciplines of Execution (WIGs), we are equipping the organization with a variety of quality tools and agile techniques in order to:        Improve Service Delivery Increase Customer Satisfaction Empower Staff to Innovate Enhance the Organizational Culture Yield a Return on Investment Reduce Costs Increase Staff Capacity to Deliver Results Gilbert is dedicated to being a High Performing Organization. We strive every day to be a community where people love to live, work, and play. Our continuous improvement projects for FY 2021 included:    Architecting a new Right of Way process using Design for Six Sigma. The new process for Right of Way Management will improve communications among stakeholders and outside entities, reduce delays in granting of applications and permits, track information regarding Right of Way in critical systems, and enhance the external customer experience. Revamping the Town of Gilbert main phone line. Staff discovered two main phone lines for the Town of Gilbert with different phone tree options. Neither phone line represented all lines of service, which led to confusion for people calling in. The main phone line tree was restructured, ensuring all lines of service were represented and callers will be able to connect with their requested department. Enhancing EDGE training. Previously it was a three day, in-person training. Many departments work a four-day work schedule, which meant participants spent 75% of their week away from roles in order to receive training. This time commitment was particularly difficult for people who work in field-related departments, such as Public Works and Public Safety. EDGE is now a hybrid training, featuring e-learning modules and virtual coaching. The e-learning modules are available to participants no matter what their schedule. The virtual coaching sessions are the only “in person” time commitments required (3 hours--intro class; 5 hours--advanced class). The organization continues to evolve and enhance efforts around Operational Excellence and Organizational Transformation through continued use of The 4 Disciplines of Execution and EDGE. Progress is never-ending, and therefore, Gilbert will continue to evolve and adapt to deliver exceptional service and be the city of the future. 250 HOURS SAVED IN FY 2021 WITH REDUCED CLASSROOM TRAINING 26 Table of Contents Gilbert History HISTORY In 1902, the Arizona Eastern Railway asked for donations of right of way in order to establish a rail line between Phoenix and Florence. A rail siding was established on property owned by William "Bobby" Gilbert. The siding and the town that sprung up around it eventually became known as Gilbert. Gilbert was a prime farming community, fueled by the construction of the Roosevelt Dam and the Eastern and Consolidated Canals in 1911. The Town was officially incorporated in 1920. It remained an agriculture town for many years and was known as the "Hay Capital of the World" until the late 1920s; Gilbert began to take its current shape during the 1970s when the Town Council approved a strip annexation that encompassed 53 square miles of county land. Although the population was only 1,971 in 1970, the Council realized that Gilbert would eventually grow and develop much like the neighboring communities of Tempe, Mesa, and Chandler. This proved to be a farsighted decision as Gilbert positioned itself for growth in the 1980s and beyond. As Gilbert celebrated its 100 th anniversary in 2020, the Town had grown to an estimated population of 264,900 with 72.6 square miles within its planning area. GILBERT TODAY Located in the Southeast Valley of the Phoenix metropolitan area, Gilbert is actively growing and diversifying its economic base, citing global-minded innovation and entrepreneurship as keys to productivity. A community that boasts solid infrastructure, a high availability of skilled labor, close proximity to other major markets, and an unbeatable quality of life, Gilbert offers an advantageous business climate. The community also offers one of the highest concentrations of graduate and professional degrees among competing western U.S. cities. According to 2019 American Community Survey data, more than 46 percent of Gilbert residents hold a bachelor’s degree or higher, compared to the Phoenix average of 33 percent. In addition, Gilbert boasts one of the highest median household incomes in the state at $102,793 (according to Census, 2019). Gilbert’s 2022 estimated population of 268,600 continues to grow, having experienced 21 percent growth between 2005 and 2010; and 29 percent between 2010 and 2020. With attractive demographics, award-winning amenities, and a business-friendly environment, Gilbert was recently named the Most Prosperous Large City. Our thriving community was named the 3rd Safest City in Arizona in 2021 by SafeWise and the 9th Best Place to Raise a Family in the U.S. in 2021 by WalletHub. In addition, in 2020 the Town was named the 5th Best Place to Buy a House in America by WalletHub. 27 Table of Contents GILBERT AT A GLANCE Year Founded: Year Incorporated: Planning Area: Elevation: 1891 1920 72.6 square miles 1,273 feet Census 2020 Population: 267,918 Census Annual Estimates (as of 7/1/19): Estimated Population (as of 7/1/21): 254,115 268,600 Median Age: Annual Average Rainfall: Annual Sunshine Days: 6.41 inches 340 days Under 18 18 – 24 25 – 44 45 – 64 65 and over Source: Maricopa County Weather Sensor Data 2020 Average Temperature in Fahrenheit: January April July October (High / Low) 66 / 39 83 / 52 105 / 77 87 / 57 Source: National Oceanic and Atmospheric Administration (NOAA) Transaction Privilege Tax Rate: Sate / County Gilbert Total Housing Units: Vacancy Rate 7.8% 6.3% 1.5% 84,390 3.7% More information can be found at: http://www.gilbertaz.gov Highway Distances from Gilbert: Albuquerque, NM Dallas, TX Denver, CO Las Vegas, NV Los Angeles, CA Phoenix, AZ Salt Lake City, UT San Diego, CA San Francisco, CA Tucson, AZ 34.8 29.6% 8.9% 27.6% 23.5% 10.4% 477 Miles 1,028 Miles 841 Miles 315 Miles 415 Miles 12 Miles 708 Miles 381 Miles 813 Miles 104 Miles Source: Unless otherwise indicated, U.S. Census Annual Population Estimates, 2019. Note: 2020 Census data is delayed and not fully available at time of publication. 28 Table of Contents GILBERT FACTS Demographics: MEDIAN AGE Gilbert Greater Phoenix 34.8 36.9 Source: U.S. Census Demographic Characteristics EDUCATIONAL ATTAINMENT High School Graduate Some College, No Degree Associate Degree Bachelor's Degree Graduate/Professional Degree High School Graduate or Greater Bachelor's Degree or Higher Gilbert Greater Phoenix 16.1% 23.5% 10.5% 30.8% 16.1% 96.9% 46.8% 22.3% 23.6% 8.8% 21.3% 12.3% 88.1% 33.5% Source: U.S. Census American Community Survey, 2019 for the Town of Gilbert, AZ and Maricopa County, AZ RACE / ETHNICITY White, 72.76% Asian, 5.1% Two or More Races, 3.21% Other Race, 0.05% Hispanic, 14.58% Black or African American, 3.27% American Indian and Alaska Native, 1.01% Native Hawaiian and Other Pacific Islander, 0.03% Source: U.S. Census American Community Survey, 2019 HOUSEHOLD CHARACTERISTICS Median owner-occupied housing value Median household income Average household size Gilbert Greater Phoenix $372,500 $102,793 3.12 $293,600 $68,649 2.75 Source: U.S. Census American Community Survey, 2019 for the Town of Gilbert, AZ and Maricopa County, AZ 29 Table of Contents GILBERT FACTS AWARDS & RECOGNITIONS • • • • • • • • • • Most Prosperous Large City (Economic Innovation Group, 2020) Best City for Small Business Recovery since Pandemic (QuickBooks, 2021) Best City for Remote Workers (RetailMeNot, 2021) 2nd Best Place to Live in Arizona (Home Snacks, 2020) 2nd Safest City out of the 100 Largest Cities in the US (FBI Uniform Crime Reporting Report, 2019) 5th Best Place to Buy a House in America (WalletHub, 2020) 5th Best City for Women Entrepreneurs (Fundera, 2020) 8th Best City for Golfers (LawnStarter, 2021) 9th Best City for Veterans (WalletHub, 2020) 9th Best Place to Raise a Family (WalletHub, 2021) 1 # Best City for Remote Workers according to RetailMeNot, 2021 1,227 Single-Family Housing Permits issued in 2020 PRINCIPAL EMPLOYERS Employer Employees Gilbert Unified School District 2,807 Banner Health 1,847 Town of Gilbert 1,671 Go Daddy Software, Inc. 1,365 Fry's Food and Drug 1,157 Higley Unified School District 1,120 Wal-Mart Stores, Inc. 1,027 Deloitte 1,000 Dignity Health 857 Chandler Unified School District 793 Source: Arizona Office of Economic Opportunity, Local Area Unemployment Statistics (LAUS) Data – May 2021 Source: Gilbert Annual Comprehensive Financial Report (ACFR), FY 2020 ECONOMIC HIGHLIGHTS • From FY 2013 to FY 2020, private investment in Gilbert’s four employment areas totaled over $1.1 Billion. Source: Gilbert Office of Economic Development • STEM and STEM related job growth has outpaced total job growth over the last 5 years – 20% for STEM/STEM Source: Economic Modeling Specialists, Inc. 2015-2020 related vs. 12% total job growth. • Over the last 5 years, Gilbert has added 4.36 million square-feet of office, industrial/flex, and retail space to its Source: CoStar 2016 Q2 – 2021 Q2 inventory, representing an increase of 17.9%. 30 Table of Contents FUND STRUCTURE The financial accounts for Gilbert are organized on the basis of funds or account groups. In governmental accounting, a fund is a separate self-balancing set of accounts used to show operating results for a particular activity or activities. Funds are categorized into three classes: governmental, proprietary, or fiduciary. Different fund types are found within each of these three classes. Major funds are identified and described below. GOVERNMENTAL FUNDS Governmental funds include General Funds, Special Revenue Funds, Other Capital Funds, Debt Service Funds, and Special Assessment Funds. General Funds – General Funds are used for all financial resources except those required to be accounted for in another fund.   General Fund (Major Fund) – The General Fund accounts for the resources and uses of various Gilbert departments. A majority of the daily operating activity is recorded in this fund. Departments included through the General Fund:  Mayor and Council  Town Manager  Digital Government  Intergovernmental Relations  Economic Development  Information Technology  Human Resources  Management and Budget  Town Clerk  General Counsel/Prosecutor  Management Services  Municipal Court  Development Services  Police Department  Fire and Rescue  Parks and Recreation  Public Works – Engineering Roadway and Maintenance Fund – The Roadway and Maintenance Fund accounts for the state shared revenues from Vehicle License Tax, and expenses associated with capital improvement projects, parking garage maintenance, and preventive maintenance for the Streets Department. Special Revenue Funds – These funds account for the proceeds of specific revenue sources that are legally restricted to expenditures for a specific purpose. 31  Street HURF Fund (Highway User Revenue Fund) Street operating costs eligible for state highway revenues are included in this fund. Revenues are primarily derived from stateshared fuel tax.  Community Development Block Grant (CDBG) Fund This fund accounts for all federal CDBG revenue. The revenue is used for expenditures that create a more viable community, such as downtown renovation and social services.  HOME Fund This fund accounts for Federal Home Investment Partnership revenue. The revenue is used for expenditures that create and maintain affordable housing within Gilbert.  Grants The Town accounts for grant revenue and the related expenditures in a separate fund. The entire expense is typically included in this fund and any amount not supported by grant revenue is transferred from another fund.  Other Special Revenue Other special projects are accounted for in this group of funds. The activity extends beyond one fiscal year and is for a specific event.  System Development Fees (SDF) This set of funds segregates the revenue to pay for growth-related capital projects. The revenue is used to pay for eligible projects or to repay debt issued for growth-related construction. Table of Contents FUND STRUCTURE  Internal Service Funds – Gilbert has four Internal Service Funds: fleet maintenance, health self-insurance, dental self-insurance, and workers’ compensation. The Internal Service Funds are used to provide service to other departments and to recover the cost of that service. The use of these funds provides a more complete picture of the cost to provide a given public service, because more of the total costs are included in the respective cost center. Maintenance Improvement Districts Arizona State Statutes provide that improvement districts can be established to pay for streetlights and parkway improvements. Gilbert established two funds for these districts. Revenue is received from the benefitting property owners. Other Capital Funds – These funds include CIP Admin, bonds, outside sources and Maricopa Association of Governments funding. FIDUCIARY FUNDS This fund type is for assets held by the Town in a trustee capacity or as an agent for individuals, private organizations, other governmental units or other funds. Use of these funds facilitates discharge of responsibilities placed upon the governmental unit by virtue of law or other similar authority. Capital Improvement Funds – These funds were established in FY 2019 based on Governmental Accounting Standards Board (GASB) best practices to properly account for capital improvement projects. Debt Service Funds – The short and long-term payment of principal and interest on borrowed funds is accounted for in these funds. Trust and Agency Funds – Gilbert had one Trust and Agency Fund: Volunteer Fire Pension. Special Assessment Funds – Property owners requiring specific capital improvements, from which benefit is primarily restricted to those specific property owners, may form a special assessment district. Special levies are collected from those property owners to cover those costs. There are presently three types of special assessment districts in Gilbert: Improvement Districts, Streetlight Improvement Districts and Parkway Maintenance Improvement Districts. In November 2019, the Firemen’s Pension and Relief Fund Board acknowledged the death of the last pensioner paid out of the fund. As a result, the fund was disbanded in December 2019 and the remaining balance in the fund was transferred to the Fire Public Safety Retirement System (PSPRS) to be applied towards the Town of Gilbert’s unfunded liability. PROPRIETARY FUNDS Proprietary funds include Enterprise Funds and Internal Service Funds (ISF). These funds are used to account for any activity for which external (Enterprise) or internal (ISF) users are charged a fee for goods and services. Enterprise Funds – Gilbert has the following enterprise funds:  Water  Wastewater  Environmental Services – Residential  Environmental Services – Commercial  Environmental Compliance 32 Table of Contents FUND STRUCTURE Departments Governmental Funds Roadway and General Fund Maintenance Other Capital Fund Funds (Major) Mayor and Council Town Manager Digital Government Intergovernmental Relations Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Services Finance and Management Services Municipal Court Development Services Engineering Services Police Fire and Rescue Parks and Recreation Water Wastewater Environmental Services - Residential Environmental Services - Commercial Environmental Compliance Streets Fleet 33 Proprietary Funds Special Revenue Funds Enterprise Funds Internal Service Funds Table of Contents BUDGET PROCESS BUDGET DEVELOPMENT • The Council determines the priorities for the year and staff develops a budget that best incorporates Council priorities and fits within the resources available. • • Council set the following boundaries for FY 2022 budget preparation: • No change in local sales tax rate (1.5%) • The secondary property tax rate for FY 2022 will remain unchanged at $0.99 per $100 of assessed value. The rate is the result of the levy that is required to fund anticipated debt service payments. • Maintain minimum fund balance policies Council and public discuss budget in Study Session Council reviews and adopts preliminary budget after public hearing Council reviews and adopts final budget after public hearing The Budget Calendar page depicts the timing in more detail. STATE EXPENDITURE LIMIT The State of Arizona sets a limit on the expenditures of local jurisdictions. State statute sets the limits unless otherwise approved by the voters. Gilbert received voter approval to increase this limit to match the community’s desired service levels. Gilbert must budget at or below this limit. The major steps in preparation of the budget were: • Council input on initiatives, boundaries, and priorities • Prepare zero based budget on the supplies/contractual budgets for one-third of the organization each fiscal year • Departments use data, surveys, and public feedback to inform new budget requests • Review business case for new requests or changes to existing requests for funding tying each back to specific services • Executive Team reports out on prior year approved FTE benchmarks and results, as well as progress on authorized one-time expenses. Executive Team also completes a review of all vacant positions to determine validity of business case, potential modifications/removal of positions • Update revenue and expense projections and five-year projections for operating funds • Collaborative budget process with Executive Team members to determine requests that will be recommended to the Town Manager • Prioritization of available resources to align with Council priorities and organization focus areas • Financial Retreat with the Executive Team and Council • Town Manager finalizes and balances the proposed budget • Present draft to Council in 1:1 meetings The expenditure limit base approved by the voters must be used in determining Gilbert’s expenditure limit until a new base is adopted. Some of the specific items excluded from the expenditure limit are: revenue from bond sales, revenues received for interest, trust and agency accounts, federal and state grants, and amounts accumulated for the purchase of land, buildings, or improvements if the voters approved. BUDGET AMENDMENTS Under Arizona Revised Statutes, the budget cannot increase once Council adopts the preliminary budget. Transfers between budget line items are submitted throughout the year to align the budget with actual expenses and requirements. This provides a more refined picture of what the base should be for the next budget year and assists departments undergoing the zero based budget process. BUDGET CARRYFORWARD If completion of a project or acquisition is not guaranteed during a fiscal year, the amount must be included in the budget for the following fiscal year and balanced along with other requests. CONTINGENCY The contingency account is used for emergency or unanticipated needs or opportunities. 34 Table of Contents BUDGET PROCESS adopted using the full accrual basis of accounting whereby revenue projections are developed recognizing revenues earned in the period. Expenditure estimates are developed for all expenses incurred during the fiscal year. The General Fund Minimum Fund Balance Policy states that 25% of ongoing expenditures and one year of debt service must be maintained. Annually, this is evaluated to ensure the proposed budget will allow the minimum fund balance to be maintained. For FY 2022 the ongoing budgeted expenditures were $179.6M. When calculated at 25% plus one year of debt service, the minimum fund balance requirement is $55.1M. The major differences between the budget and the Annual Comprehensive Financial Report (ACFR) are: • Certain revenues, expenditures, and transfers are not included in the budget, but are accrued and reported on the Generally Accepted Accounting Principles (GAAP) basis. For example, the increases or decreases in compensated absences are not included for budget purposes but are in the ACFR • Indirect administrative cost allocations to the Enterprise Funds are accounted for as transfers in or out on the budgetary basis, but are recorded as revenues and expenses for the ACFR • New capital outlays in the Enterprise Funds are presented as expenses in the budget, but recorded as assets in the ACFR • Depreciation expense is not included in the budget, but is an expense in the ACFR • Debt service principal payments in the Enterprise Funds are expenses in the budget, but reported as reduction of longterm debt liability in the ACFR • Encumbrances are treated as expenses in the year the purchase is made for budget purposes While the minimum fund balance is only in case of extreme emergency or high priority of council, contingency is regularly used and budgeted for each year. For FY 2022, the General Fund contingency is approximately $15.0M. Gilbert budgets for contingencies in the following funds: • General • Streets – Roadway and Maintenance • Streets – HURF • Water • Wastewater • Environmental Services – Residential • Environmental Services – Commercial • Environmental Compliance • Replacement Funds • Capital Improvement Plan (CIP) • Grants • Special Revenues • Fleet BUDGET BASIS The budget is prepared on an annual basis in accordance with the Governmental Accounting Standards Board. Gilbert’s Governmental Funds consist of the General Fund, Special Revenue Funds, Debt Service Funds, and other Capital Funds. Governmental fund type budgets are developed using the modified accrual basis of accounting. Accounting Basis Budget Basis Governmental Fund – General Fund Modified Accrual Modified Accrual Governmental Fund – Streets Fund (HURF) Modified Accrual Modified Accrual Governmental Fund – Roadway and Maintenance Fund (Vehicle License Tax) Modified Accrual Modified Accrual Proprietary Fund – Water Full Accrual Full Accrual Proprietary Fund – Wastewater Full Accrual Full Accrual Proprietary Fund – Environmental Services Full Accrual Full Accrual Proprietary Fund – Environmental Compliance Full Accrual Full Accrual Fund Type Under the modified accrual basis, revenues are estimated for the fiscal year that they are accrued. Principal and interest on general long-term debt is budgeted as expenditures when due, whereas other expenditures are budgeted based on the timing of receipt of the goods or services. Proprietary Fund Budgets (Water, Wastewater, Environmental Services, Environmental Compliance, and Internal Service Funds) are 35 Table of Contents BUDGET CALENDAR Date Action July 1 - July 31, 2020 CIP Team holds initial departmental meetings (review/prioritize new/existing capital improvement projects August 4 - August 18, 2020 Executive Team report out; FTE, benchmarks and status of one-time expenses from FY 2020 September 1 - October 27, 2020 Zero base departments and Budget office determine zero base budgets September 3 - September 10, 2020 Budget kick-off with the Executive Team, Second in Command and Supervisors groups September 3 - October 27, 2020 Departments enter requests in budget software for FY 2022 new FTE and five-year plans September 3 - November 23, 2020 Departments enter new requests, and capital improvement project (CIP) maintenance needs September 15, 2020 Executive Team review of staffing vacancies November 2020 CIP follow-up meetings with departments to review funding/timing/prioritization of projects December 2020 Financial review of CIP projects January 2021 Executive Team reviews departmental requests February 3, 2021 Present Executive Team recommendations to Town Manager February 11 - February 12, 2021 Council financial retreat February 16, 2021 Departments revise year end projections based on six months of activity February 23 - March 23, 2021 Departments complete purpose statements, current year accomplishments, upcoming yeat objectives, and performance measures March 9, 2021 Town Manager recommendations to Executive Team April 6 - April 8, 2021 Budget office discussions with Council members April 20, 2021 FY 2022 budget study session with Council April 22, 2021 CIP stakeholders meeting with various agencies to review status of CIP projects and new projects for FY 2022 May 4, 2021 Council adopts FY 2022 Preliminary Budget after public hearing May 4, 2021 Council reviews draft FY 2022-2031 Capital Improvement Plan May 4, 2021 Public Hearing to consider declaring June 1, 2021, as the date of public hearing and adoption of the FY 2022 property tax levy May 6 and May 13, 2021 Budget presentaion to Second in Command and Supervisors groups June 1, 2021 Council adopts FY 2022-2031 Capital Improvement Plan June 1, 2021 Council adopts FY 2022 Final Budget after public hearing June 1, 2021 Public hearing/adoption of FY 2022 property tax levy 36 Table of Contents FINANCIAL POLICIES INTRODUCTION The Policies of Responsible Financial Management were revised and adopted in June 2021 by Council and establish the framework for overall fiscal planning and management by setting forth guidelines for current activities and long range planning. The Policies of Responsible Financial Management are intended to foster and support the continued financial strength and stability of Gilbert. The Town complies with these policies. The pages that follow provide a summary of these policies. PURPOSE Gilbert’s financial policies establish the framework for overall fiscal planning and management. The policies set forth guidelines for both current activities and long range planning. The purposes of the financial policies are: • • • • • Balanced Budget – The Town is required, by Arizona Revised Statutes, to adopt a balanced budget each fiscal year. A balanced budget is one in which the sum of estimated revenues and appropriated fund balances is equal to appropriations. Fiscal Conservatism – To ensure that the Town is at all times in solid financial condition, defined as:  Maximized efficiency – best possible service at the lowest possible cost  Cash solvency – the ability to pay bills  Budgetary solvency – the ability to balance the budget  Long-term solvency – the ability to pay future costs  Service level solvency – the ability to provide needed and desired services Flexibility – To ensure the Town is in a position to respond to changes in the economy or new service challenges without an undue amount of financial stress. Transparency and Communication – To utilize best practices in communicating financial information to facilitate sound decision-making, to promote openness and transparency, and to inspire public confidence and trust. Adherence to the Highest Accounting and Management Practices – As set by the Governmental Accounting Standards Board and the Government Finance Officers Association standards for financial reporting and budgeting. SCOPE Gilbert has an important responsibility to its citizens to carefully account for public funds, to manage its finances wisely, and to plan for the adequate funding of services desired by the public, including the provision and maintenance of public facilities and infrastructure. In times of tight budgets, of major changes in federal and state policies toward local government, and of limited growth in the Town's tax base, Gilbert needs to ensure that it is capable of adequately funding and providing those government services desired by the community. Ultimately, the Town’s reputation and success will depend on the public’s awareness and acceptance of the management and delivery of these services. These adopted Policies of Responsible Financial Management establish guidelines for the Town’s overall fiscal planning and management. These principles are intended to foster and support the continued financial strength and stability of the Town of Gilbert as reflected in its financial goals. Gilbert’s financial goals are broad, fairly timeless statements of the financial position the Town seeks to attain: • To deliver quality services in an affordable, efficient and cost-effective manner and to provide full value for each tax dollar 37 Table of Contents FINANCIAL POLICIES • • • To maintain an adequate financial base to sustain a sufficient level of municipal services, thereby preserving the quality of life in Gilbert To have the ability to withstand local and regional economic fluctuations, to adjust to changes in the service requirements of the community, and to respond to changes in Federal and State priorities and funding as they affect the Town's residents; and To maintain a high bond credit rating to ensure the Town’s access to the bond markets and to provide assurance to the Town's taxpayers that the Town government is well managed and financially sound Following these policies will enhance Gilbert’s financial health as well as its credibility with its citizens; the public in general, bond rating agencies and investors. To achieve these purposes as the Town of Gilbert continues to grow and develop, it is important to regularly engage in the process of financial planning including reaffirming and updating these financial guidelines. Policy changes will be needed as the Town continues to grow and become more diverse and complex in the services it provides, as well as the organization under which it operates to provide these services to its citizens. POLICY STATEMENT SUMMARY The following is intended as a summary of each policy. For the full version of the policies, refer to gilbertaz.gov. 1) Accounting, Auditing and Financial Procedures Defines financial reporting and audit requirements. An Annual Comprehensive Financial Report (ACFR) is produced annually according to Generally Accepted Accounting Principles (GAAP). Independent audits are performed annually; procurement for these services is completed every five years. 2) Budget Administration The Town Council sets policy and adopts the annual budget at the fund level as a total amount of expenditures. Financial control is set by the Town Council at the fund level, with budgetary control for operating performance administered at the Departmental level by the Town Manager. Budget adjustments for special revenue funds, excluding Highway User Revenue Funds, will be administered by the Office of Management and Budget (OMB), and will not exceed the available revenues. Budget adjustments between funds, projects, or contingency transactions to accommodate Town Councilapproved actions, such as bond transactions, will be administered by the OMB, and will not exceed available revenues or the maximum approved expenditure authorization. Grants and restricted appropriations are administered by Town departments. Department directors may authorize transfers within non-personnel budget lines at the same fund, Department, and project level. The Town Manager or his/her designee is authorized to administer a budget adjustment process within a fund between Departments or projects. The OMB Director or his/her designee is authorized to approve any adjustments between funds, projects, or contingency transactions up to $25,000. The Town Manager or his/her designee is authorized to approve any adjustments between funds, projects, or contingency transactions up to $50,000. Town Council action is required to approve adjustments between funds, projects, or contingency transactions over $50,000. All annual appropriations lapse at year-end and are considered for inclusion in the subsequent year’s budget on a case-by-case basis. 3) Interfund Loans Gilbert may loan resources from one fund to another fund experiencing a temporary cash shortage. Interfund loans differ from a transfer of funds in that the amounts are provided with a requirement for repayment. Loans shall be documented with repayment terms clearly described. The Town Manager or his/her designee is authorized to approve interfund loans up to $50,000 which have a repayment term within the following fiscal year. All other interfund loans must be approved through Town Council 38 Table of Contents FINANCIAL POLICIES action. Factors to be considered when evaluating an interfund loan may include: borrowing funds current financial condition, estimates of the borrowing fund’s future resources to repay the loan, purpose of the loan, established repayment terms (including whether interest will be paid), the loan’s current status, and the frequency of making loans. 4) Long-Range Planning Gilbert needs to have the ability to anticipate future challenges in revenue and expense imbalances so that corrective action can be taken before a crisis develops. In order to provide Town officials with pertinent data to make decisions, the OMB Director shall annually develop, in coordination with departments, five-year revenue and expenditure forecasts for the General Fund, Enterprise Funds, and Streets Funds. These forecasts will identify changes in revenue and expenditures due to projected new development in Gilbert, economic indicators, legislative or program changes, labor agreements, and capital projects coming online. 5) Repair and Replacement Funding Outlines requirements for each of the Gilbert’s repair and replacement funds: Water, Wastewater, Environmental Services, Environmental Compliance, Streets and Fleet. Funding for each of the replacement funds will be determined based on the needs of Gilbert in accordance with plans established to manage the repair and replacement cycles of fleet and infrastructure. An annual review of the replacement fund balances will be done to determine if the fund is over/under funded. 6) Zero-Based Budgeting Gilbert shall prepare a zero-based budget on the supplies and contractual budgets for one-third of the organization each fiscal year. Through this process, all expenses must be justified based on history and current levels of approved service. Continuing to reset department budgets through zero-based budgeting helps ensure that resources are correctly aligned with the costs needed to deliver approved levels of service. Any savings is appropriated back to the fund level and is then available to fund budget requests when the budget is built for the following fiscal year. 7) Contingency Outlines the budgeting of contingency funds for the General, Water, Wastewater, Environmental Services, Environmental Compliance and Streets (HURF) and Roadway and Maintenance Funds, as well as the associated replacement funds. Funding levels for contingency in each of these funds is determined annually during the budget process and will reflect the most-likely occurrences and levels of service for the following fiscal year. Contingency funds may be requested for unanticipated needs and opportunities that arise during the year. 8) Revenue Diversification Provides guidelines for improving the stability of revenue sources in the General Fund. Gilbert values a diversified mix of revenue sources to mitigate the risk of volatility. The General Fund revenue base includes sales taxes, state shared revenues, and other revenue sources. Gilbert has a secondary property tax which can only be used for voter-authorized general obligation debt and not for operating expenditures. Gilbert will strive to maintain a diversified and stable revenue base to shelter it from economic changes or short-term fluctuations by doing the following: • Periodically conducting a cost of service study to determine if all allowable fees are being properly calculated and set at an appropriate level; • Establishing new charges and fees as appropriate and as permitted by law; • Pursuing legislative change, when necessary, to permit changes or establishment of user charges and fees; • Aggressively collecting all revenues, related interest and late penalties as authorized by the Arizona Revised Statutes. 39 Table of Contents FINANCIAL POLICIES 9) Use of Revenue Gilbert avoids dependence on temporary revenue sources to fund recurring government services. One-time revenues should be used only for one-time expenditures and not for ongoing expenditures. By definition, one-time revenues cannot be relied on in future budget years. Examples of one-time revenues are unexpected audit collections for sales tax, sales of Town assets, or one-time payments to the Town. Sales tax revenue is a volatile source of revenue since it is a direct function of economic cycles. Sales tax revenues that exceed the normal growth rate should be used for one-time expenditures or to increase reserves for the inevitable economic downturns. When sales tax revenue growth is less than the normal growth rate, it may be necessary to use reserves until appropriate expenditure reductions or other measures can be implemented. Interest income is also volatile. Any interest earnings that exceed the average annual earnings over the last ten years should be used for one-time expenditures or to increase reserves. The best use of one-time revenues is to invest in projects that will result in long term operating cost savings. Appropriate uses of one-time revenues include strategic investments, such as early debt retirement, capital expenditures that will reduce operating costs, information technology projects that will improve efficiency and special projects that will not incur ongoing operating costs. If projects are deemed appropriate strategic investments and do include increased ongoing operating costs, these costs should be acknowledged and planned for in long-range planning efforts prior to approval. 10) Investment Policy The Town maintains an Investment Policy which applies to the investment of operating funds, capital improvement funds, debt service funds, reserve funds, and other funds which may be under the Town’s control and not subject to a separate investment policy, restriction (i.e. bond covenants) or regulation. The investment of public monies is regulated by Title 35 of the Arizona Revised Statutes. The primary objectives, in priority order, of investment activities shall be safety, liquidity, and yield. The standard of prudence to be used by investment officials shall be the “prudent person” standard and shall be applied in the context of managing an overall portfolio. 11) Fees and Charges User fees and charges are payments for purchased, publicly provided services that benefit specific individuals. Gilbert relies on user fees and charges to supplement other revenue sources in order to provide public services. On a regular basis, Gilbert will conduct a cost of service study to identify the full cost of providing a service for which fees are charged. The calculation of full cost will include all reasonable and justifiable direct and indirect cost components. User fees related to Enterprise fund operations are calculated to recover the entire cost of operations, including indirect, debt service, reserve for replacement and overhead costs. 12) Debt Management Provides guidelines for the issuance of debt, preservation of Gilbert’s bond ratings, maintenance of adequate debt reserves, and compliance with debt instrument covenants and provisions, and required disclosure to investors, underwriters and rating agencies. While issuance of bonds is frequently an appropriate method of financing long-term capital projects, such issuance must be carefully monitored to preserve the Gilbert’s credit strength and to provide the necessary flexibility to fund future capital needs. Policy outlines criteria for consideration of issuing debt, types of debt that may be considered and the debt management process. 40 Table of Contents FINANCIAL POLICIES Debt Management Process: • Gilbert will monitor the debt portfolio for restructuring or refunding opportunities. Refunding bonds will be measured against a standard of the net present value debt service savings exceeding 3% of the principal amount of the bonds being refunded, or if the net present value savings exceed $500,000, or for the purposes of modifying restrictive covenants or to modify the existing debt structure to the benefit of the Town. • Gilbert will maintain regular contact with rating agencies through telephonic conferences, meetings, or visits on and off-site. Gilbert will secure ratings on all bonds issued when economically feasible. • The Finance Department shall maintain a debt book for all bonds issued and update the book on an annual basis. This debt book shall include specific information regarding the size and type of debt issued, projects financed by the bonds, debt service schedules and other pertinent information related to each specific bond issue. • This policy shall be reviewed and updated each year by the Finance and Budget Departments. 13) Post-Issuance Compliance for Tax-Exempt Governmental Bonds Outlines responsible parties and their post-issuance compliance requirements within the organization to ensure compliance with the Internal Revenue Code and Treasury Regulations. 14) Purchasing The Town shall require adequate financial controls to be included in the Town’s standard contract terms so as to provide assurance of minimum risk and access to review compliance with contract terms and conditions. Among these controls are the right to audit all provisions of contracts, the right to require appropriate levels of insurance, and the right to require complete financial reports if appropriate for the solicitation. All Purchasing transactions in the Town shall adhere to the adopted Purchasing Code. 15) Capital Improvement Plan Gilbert adopts a Capital Improvement Plan and Program on an annual basis that provides for all improvements needed. The Capital Improvement Plan is a public document that communicates timing and costs associated with constructing, staffing, maintaining, and operating publicly financed facilities and improvements with a total cost over $100,000. Projects included within the five-year program must have sound cost estimates, an identified site, and verified financing sources, as well as confirmation it can be operationally staffed and maintained within the budget resources. The first five years of projected costs are combined with other data gathering techniques to project operating results for five years. This information is the basis for developing the next year’s budget and is incorporated into the five-year financial forecasts. The purpose of the Capital Improvement Plan is to systematically identify, plan, schedule, finance, track and monitor capital projects to ensure cost-effectiveness as well as conformance to established policies. • The Town Manager will annually submit a financially balanced, multi-year Capital Improvement Plan for review by the Gilbert Council pursuant to the timeline established in the annual budget preparation schedule. The Capital Improvement Plan will incorporate a methodology to determine a general sense of project priority according to developed criteria. • The Capital Improvement Program shall provide: o A statement of the objectives of the Capital Improvement Plan, including the relationship with the Town’s General Plan, department master plans, necessary service levels, and expected facility needs, as appropriate. 41 Table of Contents FINANCIAL POLICIES An implementation program for each of the capital improvements that provides for the coordination and timing of project construction among various Town departments. o An estimate of each project’s costs, anticipated sources of revenue for financing the project, and an estimate of the impact of each project on Town revenues and operating budgets. No capital project shall be funded unless operating impacts have been assessed and the necessary funds can be reasonably anticipated to be available when needed. o For the systematic improvement, maintenance, and replacement of the Town’s capital infrastructure as needed. o A summary of proposed debt requirements. The Town will match programs and activities identified in the Capital Improvement Plan with associated funding sources. Reimbursements shall be applied to like projects and activities. The performance and continued use of capital infrastructure is essential to delivering public services. Deferring essential maintenance and/or asset replacement can negatively impact service delivery and increase long term costs. As such, the Town will periodically assess the condition of assets and infrastructure and appropriately plan for required major maintenance and replacement needs. Efforts will be made to allocate sufficient funds in the multi-year capital plan and operating budgets for condition assessment, preventative and major maintenance, and repair and replacement of critical infrastructure assets. o • • 16) Fund Balance Classifications The Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, establishes accounting and financial reporting standards for all governments that report governmental funds. Governmental funds are defined as funds generally used to account for activities supported by taxes, grants, and similar resources and include the general fund, special revenue funds, debt service funds, and capital projects funds. GASB No. 54 does not apply to proprietary or fiduciary funds that include the enterprise, internal service, trust and agency funds. Funds may be considered non-spendable, restricted, committed, assigned or unassigned. For purposes of this policy and in accordance with GASB No. 54, unrestricted fund balance shall consist of the “committed”, “assigned” and “unassigned” portions of fund balance. • When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, as a general rule, the Town would consider the restricted amount to have been spent first. • When an expenditure is incurred for purposes for which committed, assigned and unassigned fund balances are available, as a general rule, the Town would first reduce the committed amounts, followed by assigned amounts, and then unassigned. • For committed fund balance: formal action by Council through resolution is required to establish, modify or rescind committed fund balance. Such Council resolution must occur before the end of the reporting period. • For assigned fund balance: The Council authorizes the Finance Director to assign fund balance amounts to a specific purpose. 17) Minimum Unrestricted Fund Balance for the General Fund GASB No. 54 requires entities to create a formal policy that establishes a minimum level at which unrestricted general fund balance is to be maintained. Fund balance is an important indicator of Gilbert’s financial position. Maintaining reserves is considered a prudent management practice. Adequate fund balances are maintained to allow Gilbert to continue providing services to the community in case of unexpected emergencies or requirements and/or economic downturns. 42 Table of Contents FINANCIAL POLICIES A minimum unrestricted fund balance policy ensures the continuance of sound financial management of public resources when faced with unanticipated events that could adversely affect the financial condition of Gilbert and jeopardize the continuation of public services. This policy will ensure Gilbert maintains adequate unrestricted fund balance in the general fund to provide the capacity to: • Provide funds for unforeseen expenditures related to emergencies; • Mitigate significant economic downturns or revenue shortfalls; • Stabilize the volatility of primary revenue streams; • Allow for responsiveness to legislative changes; • Secure and maintain investment grade bond ratings; and • Provide for long-term stability of the Town’s financial status. Gilbert shall establish and maintain a minimum unrestricted fund balance for the General Fund. This fund balance shall be adjusted for non-spendable funds to ensure adequate balance is retained based on actual cash available. Gilbert shall retain a minimum requirement of 90 days working capital of the current fiscal year, which is equal to approximately 25% of General Fund budgeted expenditures, plus one year’s worth of General Fund debt service payments. Current fiscal year expenditures shall be less capital outlay and transfers out budgeted for the General Fund. For purposes of this calculation, the expenditures shall be the budget as originally adopted by ordinance. Appropriation from the minimum unrestricted fund balance shall require the approval of Council. The Council may authorize use of the minimum unrestricted fund balance for unanticipated events threatening the public health, safety or welfare. The use of minimum unrestricted fund balance should be utilized only after all budget sources have been examined for available funds. Any use of the minimum unrestricted fund balance must include a repayment plan based on a multiyear financial projection that plans to restore the fund balance to the minimum adopted level within the three fiscal years following the fiscal year in which the event occurred. A similar minimum fund balance of 90 days working capital, which is equal to approximately 25% of budget expenditures, plus one year’s worth of debt service payments will also be kept in the utility funds. Due to higher volatility in annual expenditure amounts, a 30% minimum fund balance will be kept in the self-insurance fund for health insurance. Compliance with the provisions of this policy shall be reviewed as part of the annual budget adoption process. 18) Capital Assets In accordance with GASB No. 34, Basic Financial Statements – and Management’s Discussion and Analysis for State and Local Governments, this policy establishes the financial reporting requirements for capital assets, including infrastructure assets. Capitalization of capital assets includes land, construction-in-progress, buildings, improvements, other than buildings, machinery and equipment, infrastructure, water rights, and plant and equipment. 19) Debt Service Reserve Policy Revenues from the secondary property tax rate are used exclusively to pay debt service on the Town’s general obligation bonds. Annual changes in debt service payments and property valuation will result in volatility of the property tax rate. State statute allows for municipalities to purposefully create reserve funds of up to 10% which can be used to smooth annual rate volatility or to proactively protect against unexpected collection risk or delinquency. The Town’s debt service reserve policy moving forward will be as follows: After current year debt service payments are encumbered, if the debt service fund balance exceeds 5% of next year’s debt service cost, Council may consider the use of fund balance (in excess of the 5%) for 43 Table of Contents FINANCIAL POLICIES the following purposes (in order): reduce total interest cost, or reduce total term of debt outstanding, or reduce the proposed levy/tax rate, and/or hold the balance to leverage for future opportunities. 20) Economic Development Reserve Recognizing the importance of investment in local economic development activities, the Town shall annually budget an Economic Development Reserve of $5 million in the General Fund for the purpose of supporting economic development activities in Gilbert. Utilization of this funding shall occur within existing Town policies on expenditures and use of funding, requiring Town Council approval for expenditures exceeding $50,000. 21) Public Safety Personnel Retirement System (PSPRS) Pension Funding Gilbert sworn police and fire personnel participate in the Public Safety Personnel Retirement System (PSPRS). Employees joining PSPRS on or after July 1, 2017, are part of the Tier 3 benefits. Tier 3 is a pooled system with employees from many municipalities across the state, including Gilbert, participating together. Tier 1 and Tier 2 are not pooled and Gilbert is responsible to maintain the funding balance between promised benefits and available assets. The funding ratio indicates the amount of assets that are already available in the PSPRS trust to pay future benefits. Gilbert targets a funding ratio of 90% or higher for the non-pooled systems. The policy further outlines actions that will be taken if the funding ratio falls below the target. As needed, steps may include: • Sending all contributions for the entire fiscal year to PSPRS on July 1, under the assumption that PSPRS will have better investment earnings than the Town during the year; • Remitting the full budgeted amount for retirement contributions, which are usually higher than the actual expenditures so the difference would become an excess contribution; • Adding a defined dollar amount to the ongoing budget which is above the calculated annual contribution amount; • Using amounts in excess of the anticipated beginning fund balance (once the final revenues and expenditures from the prior year are reasonably known) to send an additional payment to PSPRS; and • Budget using the highest historical PSPRS employer contribution rates which keeps the contributions more stable as the rates decline in response to a declining unfunded liability. 22) Cost Containment Gilbert values its history and emphasis of maximizing cost containment opportunities, as demonstrated by its continual placement amongst the lowest cost per citizen of comparative communities in the Phoenix metropolitan area. As a trendsetter in this regard, comparisons with other communities will be important, but they will only be used as an indication of how Gilbert can improve. Gilbert will continually strive to improve upon this performance, embedding cost containment into its budget strategies and daily operations. 23) Grant Application, Acceptance and Administration This policy outlines the procedures for evaluation of the grant, the application/acceptance of the grant, grant administration, and departmental responsibilities. Prior to recommending acceptance and use of grant funds, staff will communicate to council any additional requirements or implied commitments attached to the use of the funds, such as; impacts to staff/workload, implications for future year(s) budget(s), matching requirements, or provision of same or similar services by other community organizations. Gilbert considers the following while assessing each application, acceptance and use of grant funding: • Tax impact • Value to the local taxpayer • Resulting financial, administrative and/or regulatory burden 44 Table of Contents FINANCIAL POLICIES • • Appropriate use of temporary funding Resolution of genuine problem/need 24) Data In Decision Making Gilbert supports the use of data in decision making and encourages departments to rigorously evaluate all programs, practices, and policies wherever feasible. Town departments are encouraged to integrate rigorous evaluation methods into their day-to-day operations and decision-making processes as they strive for excellence and transparency in service delivery. Departments may receive support and technical assistance for data analysis through the Office of Management and Budget, which has datatrained analysts; through the Office of Digital Government, which has data strategists and a data storyteller; or through data champions embedded in departments throughout the town. Department directors are encouraged to nominate a data champion within their department to lead and coordinate use of rigorous evaluation and data analysis of their operations. Departments are encouraged to use the results of their rigorous evaluations to inform their budget requests by including documentation on program evaluations and prioritizing programs that have been shown to be successful and cost effective. 45 Table of Contents 46 Table of Contents Financial Overview __________________________________________ Short-Term Financial Plans Revenue and Expense Summary Fund Balances Budget Summary Revenue Summary by Fund Revenue Summary by Fund by Type Revenue Detail Expense Summary Expense Detail Property Tax Rates Personnel Summary Long-Term Financial Plans Long-Term Financial Planning Revenue Sources Five-Year Forecasts Shaping a new tomorrow, today. Table of Contents Table of Contents REVENUE AND EXPENSE SUMMARY Revenues Other Funding Sources 26% General Fund 26% Debt Service 3% Street Fund 4% Enterprise Funds 17% Replacement Funds 15% Special Revenue 9% The funds available for FY 2022 are approximately $1,192,972,000. This consists of new revenue and funds carried forward from the previous fiscal years. The revenue detail for each area is found within the budget document – either in the summary section or in the budget detail for that department. The graph above shows percentage of sources by major category, excluding Internal Service Funds. Expenses General Fund 23% Street Fund 3% Capital Improvement Funds 34% Enterprise Funds 8% Special Revenue 2% Replacement Funds 3% Debt Service 6% Other Funding Sources 21% The total expenditures for FY 2022 are approximately $955,879,000. The expenditure detail for each area is found within the budget document – either in the summary section or in the budget detail for that department. The graph above shows percentage of expenditures by major category, excluding Internal Service Funds. 49 Table of Contents FUND BALANCES Starting GENERAL FUND Balance Revenue $ 127,361,918 $ 187,384,300 $ Transfer Total Revenue Sources 7,753,810 $ 322,500,028 STREETS Roadway & Maintenance 10,855,004 11,908,000 164,000 $ 22,927,004 HURF 8,730,443 17,345,000 - $ 26,075,443 Water 48,884,638 55,317,000 - $ 104,201,638 Wastewater 22,150,032 31,126,000 1,035,000 $ 54,311,032 Env Services Residential 11,673,295 16,277,000 - $ 27,950,295 ENTERPRISE FUNDS Env Services Commercial 1,226,892 2,797,000 - $ 4,023,892 Environmental Compliance 1,576,294 5,058,000 - $ 6,634,294 76,696 8,910,000 - $ 8,986,696 7,047,930 19,460,000 - $ 26,507,930 INTERNAL SERVICE Fleet Maintenance Health Self-Insurance Dental Self-Insurance 1,134,710 1,365,000 - $ 2,499,710 Workers' Compensation 2,325,600 2,500,000 - $ 4,825,600 REPAIR & REPLACEMENT FUNDS General 26,792,367 50,000 14,300,000 $ 41,142,367 Streets 6,156,180 20,000 670,000 $ 6,846,180 Ambulance Service 246,000 - 176,000 $ 422,000 Water 82,113,237 500,000 15,705,000 $ 98,318,237 Wastewater 56,385,307 200,000 10,200,000 $ 66,785,307 Env Services Residential 1,896,600 55,000 1,345,000 $ 3,296,600 Env Services Commercial 806,880 2,000 365,000 $ 1,173,880 Environmental Compliance 6,647,870 5,000 2,500,000 $ 9,152,870 Fleet 1,007,164 1,000 300,000 $ 1,308,164 425,095,057 360,280,300 54,513,810 $ 839,889,167 SUB TOTAL OPERATING FUNDS SPECIAL REVENUE FUNDS Miscellaneous Grants (250,365) 5,539,640 - $ 5,289,275 CDBG/HOME 1,510,114 2,746,000 - $ 4,256,114 Street Light Improvement (15,170) 1,871,400 - $ 1,856,230 Parkway Improvement 170,961 850,780 - $ 1,021,741 Police Impound 13,949 85,000 100,000 $ 198,949 Ambulance Service 503,000 4,169,940 - $ 4,672,940 Other Special Revenue 1,418,757 2,318,890 - $ 3,737,647 Traffic Signal SDF 15,505,773 13,490,773 2,015,000 - $ Police SDF 743,414 2,505,000 - $ 3,248,414 Fire SDF (6,204,554) 2,500,000 - $ (3,704,554) Parks and Recreation SDF 23,149,501 10,065,000 - $ 33,214,501 General Government SDF (4,199,630) 2,500,000 - $ (1,699,630) Road Maintenance SDF 8,480,307 6,005,000 - $ 14,485,307 Water SDF (1,089,175) 9,000,000 - $ 7,910,825 Water Resource SDF (18,969,295) 7,000,000 - $ (11,969,295) Neely Wastewater SDF 4,077,018 230,000 - $ 4,307,018 Greenfield Wastewater SDF 19,397,204 4,050,000 - $ 23,447,204 50 Table of Contents FUND BALANCES Expense GENERAL FUND $ 223,609,850 $ Transfer Total Ending Expense Uses Balance 43,715,440 $ 267,325,290 $ 55,174,738 STREETS Roadway & Maintenance 7,838,110 13,198,830 $ 21,036,940 $ 1,890,064 HURF 16,795,560 1,329,080 $ 18,124,640 $ 7,950,803 Water 36,470,590 36,386,860 $ 72,857,450 $ 31,344,188 Wastewater 20,378,210 25,291,520 $ 45,669,730 $ 8,641,302 Env Services Residential 17,581,770 6,298,090 $ 23,879,860 $ 4,070,435 Env Services Commercial 2,690,640 734,020 $ 3,424,660 $ 599,232 Environmental Compliance 2,030,340 3,628,510 $ 5,658,850 $ 975,444 Fleet Maintenance 8,678,900 307,420 $ 8,986,320 $ 376 Health Self-Insurance 20,088,280 - $ 20,088,280 $ 6,419,650 Dental Self-Insurance 1,372,000 - $ 1,372,000 $ 1,127,710 Workers' Compensation 2,234,500 - $ 2,234,500 $ 2,591,100 General 10,475,840 18,577,860 $ 29,053,700 $ 12,088,667 Streets 927,500 - $ 927,500 $ 5,918,680 ENTERPRISE FUNDS INTERNAL SERVICE REPAIR & REPLACEMENT FUNDS Ambulance Service - - $ - $ 422,000 Water 2,986,000 60,777,360 $ 63,763,360 $ 34,554,877 Wastewater 4,875,250 52,446,260 $ 57,321,510 $ 9,463,797 Env Services Residential 5,588,400 - $ 5,588,400 $ (2,291,800) Env Services Commercial 841,000 - $ 841,000 $ 332,880 Environmental Compliance 1,645,000 1,883,000 $ 3,528,000 $ 5,624,870 420,700 1,163,740 $ 1,584,440 $ (276,276) 387,528,440 265,737,990 $ 653,266,430 $ 186,622,737 Fleet SUB TOTAL OPERATING FUNDS SPECIAL REVENUE FUNDS Miscellaneous Grants 5,539,640 - $ 5,539,640 $ (250,365) CDBG/HOME 1,360,620 1,385,380 $ 2,746,000 $ 1,510,114 Street Light Improvement 1,893,800 - $ 1,893,800 $ (37,570) Parkway Improvement 1,035,660 - $ 1,035,660 $ (13,919) 178,580 15,000 $ 193,580 $ 5,369 Ambulance Service 4,493,940 176,000 $ 4,669,940 $ 3,000 Other Special Revenue 2,989,090 - $ 2,989,090 748,557 990,840 6,602,350 584,110 $ $ 6,602,350 1,574,950 $ $ Fire SDF - 2,042,380 $ 2,042,380 Parks and Recreation SDF - 7,555,600 $ General Government SDF - 100,000 $ Police Impound Traffic Signal SDF Police SDF Road Maintenance SDF $ 8,903,423 1,673,464 $ (5,746,934) 7,555,600 $ 25,658,901 100,000 $ (1,799,630) (2,610,313) - 17,095,620 $ 17,095,620 $ 9,800 10,293,220 $ 10,303,020 $ (2,392,195) Water Resource SDF - 4,174,220 $ 4,174,220 $ (16,143,515) Neely Wastewater SDF - 4,305,020 $ 4,305,020 $ 1,998 Greenfield Wastewater SDF - 17,588,670 $ 17,588,670 $ 5,858,534 Water SDF 51 Table of Contents FUND BALANCES Starting Balance Revenue Transfer Total Revenue Sources OTHER FUNDING SOURCES CIP Administration - 2,422,450 - $ 2,422,450 Contingency - 100,000,000 - $ 100,000,000 GO Bonds Proceeds 18,376,965 - - $ 18,376,965 Outside Sources 37,811,759 780,000 - $ 38,591,759 Prop 400 12,667,507 30,715,000 - $ 43,382,507 MPC - Water System 4,521,197 95,755,000 - $ 100,276,197 487,720 - - $ 487,720 Redevelopment - - 8,053,140 $ 8,053,140 Streets - - 76,536,500 $ 76,536,500 Traffic Control - - 12,123,520 $ 12,123,520 Parks & Recreation - - 12,643,560 $ 12,643,560 Municipal Facilities - - 49,753,240 $ 49,753,240 Water - - 79,955,090 $ 79,955,090 Wastewater - - 82,888,430 $ 82,888,430 Storm Water - - 2,736,000 $ 2,736,000 8,972,450 32,048,350 28,220,220 $ 69,241,020 $ 550,159,464 $ 685,452,750 $ 407,523,510 $ 1,643,135,724 MPC - Wastewater System CAPITAL IMPROVEMENT FUNDS DEBT SERVICE TOTAL ALL FUNDS The Fund Balances table shows the estimated carry forward balance combined with new revenue and transfers from other funds to provide an available resources column. Total uses include expenses and transfers to other funds that subtract from the available resources. The ending balance is a projection based on estimated beginning balance plus an assumption of 100% budgeted revenue collection and 100% budgeted funds expended. Some of the funds indicate a planned deficit position during this fiscal year. Following is an explanation of the variance: • Env Services Residential Repair and Replacement has a planned deficit due to the need to have sufficient budget authorization to pre-order various vehicles that have a long lead time before delivery. Not all the vehicles will be received prior to FY 2022 close and will be completed and purchased in FY 2023. • Fleet Repair and Replacement Fund has a planned deficit due to the cash funding of a capital project. This project is not projected to be completed in FY 2022, but full budget authority will be needed for the contract to start in FY 2022. • Miscellaneous Grants has a negative fund balance due to various Covid-19 related grants that have been submitted for cost reimbursement but not yet awarded. If grants are not awarded, expenditures will be transferred back to the originating department. • The Street Light Improvement District and Parkway Improvement District Funds assess a levy on a homeowner’s property tax bill for the street light usage and/or park maintenance in their subdivision. The amount assessed each year is calculated on projected expenditures and property values of the residences. Fund balance fluctuates near zero. Any under collections in a given year can be made up in the levy the next year. 52 Table of Contents FUND BALANCES Expense Transfer Total Ending Expense Uses Balance OTHER FUNDING SOURCES CIP Administration 2,422,450 - $ 2,422,450 $ - 100,000,000 - $ 100,000,000 $ - GO Bonds Proceeds - 19,339,620 $ 19,339,620 $ (962,655) Outside Sources - 26,393,170 $ 26,393,170 $ 12,198,589 Prop 400 - 24,135,160 $ 24,135,160 $ 19,247,347 100,268,040 - $ 100,268,040 $ 8,157 487,720 - $ 487,720 $ - Redevelopment 8,053,140 - $ 8,053,140 $ - Streets 76,536,500 - $ 76,536,500 $ - Traffic Control 12,123,520 - $ 12,123,520 $ - Parks & Recreation 12,643,560 - $ 12,643,560 $ - Municipal Facilities 49,753,240 - $ 49,753,240 $ - Water 79,955,090 - $ 79,955,090 $ - Wastewater 82,888,430 - $ 82,888,430 $ - Storm Water 2,736,000 - $ 2,736,000 $ - DEBT SERVICE 54,364,410 - $ 54,364,410 $ 14,876,610 988,252,510 $ 407,523,510 $ 1,395,776,020 $ 247,359,704 Contingency MPC - Water System MPC - Wastewater System CAPITAL IMPROVEMENT FUNDS TOTAL ALL FUNDS $ • The Water SDF, Water Resource SDF Fee, Fire SDF, and General Government SDF Funds have planned deficits due to cash funding of capital projects. Internal loans are in place for these funds. Gilbert updates the 10-Year Capital Improvement Plan annually to determine long range cash balances in these funds. • Road Maintenance SDF has a planned deficit due to the cash funding of a capital project. This project is not projected to be completed in FY 2022, but full budget authority will be needed for the contract to start in FY 2022. 53 Table of Contents PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 General Fund Streets Funds Enterprise Funds Internal Service Funds Replacement Funds Special Revenue Capital Improvements Debt Service Trust Accounts 1,032.97 55.66 279.34 26.00 0.00 11.25 12.40 0.00 0.00 1,087.54 55.66 286.02 26.00 0.00 16.45 13.40 0.00 0.00 1,130.44 57.66 289.27 26.00 0.00 49.31 13.40 0.00 0.00 1,130.74 57.66 288.27 26.00 0.00 49.01 13.40 0.00 0.00 1,168.24 57.66 293.27 26.00 0.00 49.01 14.90 0.00 0.00 Total Personnel 1,417.62 1,485.07 1,566.08 1,565.08 1,609.08 EXPENSES BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 General Fund Streets Funds Enterprise Funds Internal Service Funds Replacement Funds Special Revenue Capital Improvements Debt Service Trust Accounts 151,606,753 16,215,862 59,294,157 23,812,391 7,141,907 6,983,251 161,544,428 58,900,465 2,500 167,416,264 20,632,883 62,043,408 28,241,393 4,765,899 7,289,961 175,981,377 72,572,703 86,756 197,592,050 25,419,810 75,343,660 28,196,640 23,572,100 21,491,770 557,936,390 63,287,490 - 192,014,377 23,607,364 70,321,973 29,484,544 12,635,560 11,531,523 84,482,131 58,943,610 - 223,609,850 24,633,670 79,151,550 32,373,680 27,759,690 18,491,970 527,867,690 54,364,410 - $485,501,714 $539,030,644 $ 992,839,910 $483,021,082 $ 988,252,510 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 146,156,010 179,024,024 160,321,680 162,267,732 198,126,888 178,636,024 169,686,050 243,422,720 579,731,140 170,682,970 213,832,366 98,505,746 174,073,070 372,923,610 441,255,830 $485,501,714 $539,030,644 $ 992,839,910 $483,021,082 $ 988,252,510 Total Expenses Total Expenses 54 Table of Contents Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 177,772,175 27,704,644 98,386,759 26,060,507 4,220,184 48,116,511 11,920,324 23,275,410 1,923 211,920,032 27,702,586 104,608,856 30,499,465 5,159,815 62,157,916 120,551,013 24,926,049 777 178,868,000 26,863,000 105,309,000 28,090,000 973,000 51,189,690 138,931,350 31,247,840 - 204,725,400 29,083,000 107,792,900 31,276,000 1,079,000 62,534,490 30,489,026 30,664,630 - 187,384,300 29,253,000 110,575,000 32,235,000 833,000 63,451,650 229,722,450 31,998,350 - $417,458,437 $587,526,509 $ 561,471,880 $497,644,446 $ 685,452,750 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 127,868,637 88,762,791 5,785,678 35,126,021 3,898,014 95,184,732 60,832,564 137,880,307 118,901,350 4,745,754 36,227,247 3,084,384 100,779,296 185,908,171 129,073,230 125,674,270 3,709,000 43,963,350 3,528,000 101,638,000 153,886,030 139,203,230 130,908,770 4,572,900 40,248,002 3,017,000 105,300,000 74,394,544 140,797,180 132,696,640 3,931,000 44,671,690 3,119,000 107,791,000 252,446,240 $417,458,437 $587,526,509 $ 561,471,880 $497,644,446 $ 685,452,750 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 417,458,437 200,387,061 587,526,509 232,113,528 561,471,880 525,714,570 497,644,446 165,802,117 685,452,750 407,523,510 Total Sources $617,845,498 $819,640,037 $1,087,186,450 $663,446,563 $1,092,976,260 Total Expenses Transfers Out 485,501,714 200,387,061 539,030,644 232,113,528 992,839,910 525,714,570 483,021,082 165,802,117 988,252,510 407,523,510 Total Uses $685,888,775 $771,144,172 $1,518,554,480 $648,823,199 $1,395,776,020 Net Operating Result $ (68,043,277) $ 48,495,865 $ (431,368,030) $ 14,623,364 $ (302,799,760) REVENUE BY ACTIVITY General Fund Streets Funds Enterprise Funds Internal Service Funds Replacement Funds Special Revenue Capital Improvements Debt Service Trust Accounts Total Revenue REVENUE BY CATEGORY Taxes and Fees Intergovernmental Licenses and Permits Charges for Service Fines and Forfeitures Enterprise Revenue Miscellaneous Revenue Total Revenue 55 Table of Contents REVENUE SUMMARY BY FUND Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 GENERAL FUND Non-Allocated Mayor & Council Town Manager Economic Development Human Resources Town Clerk Legal Finance & Mgmt Svcs Municipal Court Development Svcs Police Fire & Rescue Parks & Recreation TOTAL GENERAL FUND 158,445,240 95,888 3,105 97,834 3,979 4,159 22,612 228,324 329,433 8,451,382 3,364,949 2,217,821 4,507,449 $ 177,772,175 194,405,064 109,386 79,863 123,034 3,151 1,526 20,808 197,741 269,051 6,961,385 2,737,360 1,981,104 5,030,559 $ 211,920,032 161,479,000 110,000 130,000 4,000 175,000 292,000 6,021,000 2,967,000 1,995,000 5,695,000 $ 178,868,000 188,486,000 100,000 107,500 125,000 252,000 6,656,000 2,506,000 1,905,000 4,587,900 $ 204,725,400 171,305,000 100,000 120,000 2,000 125,000 255,000 5,988,000 2,612,000 1,865,000 5,012,300 $ 187,384,300 STREETS Roadway & Maintenance HURF TOTAL STREETS 10,786,147 16,918,497 $ 27,704,644 10,881,454 16,821,132 $ 27,702,586 10,418,000 16,445,000 $ 26,863,000 11,823,000 17,260,000 $ 29,083,000 11,908,000 17,345,000 $ 29,253,000 ENTERPRISE OPERATIONS Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance TOTAL ENTERPRISE OPERATIONS 48,235,492 29,103,293 15,404,321 2,684,955 2,958,698 $ 98,386,759 51,701,712 30,507,928 15,222,076 2,678,140 4,499,000 $ 104,608,856 51,350,000 30,585,000 14,945,000 2,732,000 5,697,000 $ 105,309,000 54,512,000 30,850,900 15,287,000 2,638,000 4,505,000 $ 107,792,900 55,317,000 31,126,000 16,277,000 2,797,000 5,058,000 $ 110,575,000 INTERNAL SERVICES $ 26,060,507 $ 30,499,465 $ 28,090,000 $ 31,276,000 $ 32,235,000 349,565 168,114 1,718,814 1,169,569 756,279 32,954 12,625 12,264 4,220,184 505,469 283,121 2,129,022 1,705,689 398,220 26,565 105,062 6,667 5,159,815 80,000 30,000 600,000 200,000 55,000 2,000 5,000 1,000 973,000 100,000 50,000 600,000 200,000 70,000 8,000 50,000 1,000 1,079,000 50,000 20,000 500,000 200,000 55,000 2,000 5,000 1,000 833,000 REPAIR & REPLACEMENT FUNDS General Streets Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME $ 434,961 867,275 $ 449,698 1,117,743 56 $ 5,705,250 2,607,020 $ 705,250 2,607,020 $ 5,539,640 2,746,000 Table of Contents REVENUE SUMMARY BY FUND Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Maintenance Districts Police Impound Ambulance Service Other Special Revenue Development Fees TOTAL SPECIAL REVENUE FUNDS 2,922,742 144,518 1,982,651 41,764,364 $ 48,116,511 2,694,188 81,600 421,840 1,265,760 56,127,087 $ 62,157,916 2,748,230 85,000 5,580,000 2,369,190 32,095,000 $ 51,189,690 2,748,230 85,000 819,800 1,369,190 54,200,000 $ 62,534,490 2,722,180 85,000 4,169,940 2,318,890 45,870,000 $ 63,451,650 OTHER FUNDING SOURCES $ 11,920,323 $ 120,551,013 $ 138,931,350 $ 30,489,026 $ 229,722,450 CAPITAL IMPROVEMENT FUNDS $ $ $ $ $ DEBT SERVICE $ 23,275,410 $ 24,926,049 $ 31,247,840 $ 30,664,630 $ 31,998,350 TRUST ACCOUNTS $ $ $ $ $ GRAND TOTAL REVENUE $ 417,458,437 1 1,923 - 777 $ 587,526,509 - - $ 561,471,880 - - $ 497,644,446 - - $ 685,452,750 CARRY OVER FUNDS $ 302,799,760 TOTAL RESOURCES $ 988,252,510 57 Table of Contents Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 GENERAL FUND Taxes and Fees Intergovernmental Revenue Licenses and Permits Charges for Service Fines and Forfeitures Enterprise Revenue Miscellaneous Revenue TOTAL GENERAL FUND 102,648,966 55,835,664 5,735,378 7,844,221 3,470,417 169 2,237,360 $ 177,772,175 111,310,640 82,697,031 4,688,767 7,897,801 2,730,262 2,595,531 $ 211,920,032 100,445,000 61,920,000 3,675,000 8,787,000 3,054,000 987,000 $ 178,868,000 110,575,000 78,654,500 4,517,000 7,214,500 2,543,000 1,221,400 $ 204,725,400 110,325,000 62,080,000 3,890,000 7,501,300 2,645,000 943,000 $ 187,384,300 STREETS Intergovernmental Revenue Charges for Service Fines and Forfeitures Enterprise Revenue Miscellaneous Revenue TOTAL STREETS 27,069,243 5,420 11,760 269 617,952 $ 27,704,644 26,964,409 1,626 9,206 243 727,102 $ 27,702,586 26,710,000 33,000 120,000 $ 26,863,000 28,900,000 33,000 150,000 $ 29,083,000 29,100,000 33,000 120,000 $ 29,253,000 ENTERPRISE OPERATIONS Intergovernmental Revenue Licenses and Permits Fines and Forfeitures Enterprise Revenue Miscellaneous Revenue TOTAL ENTERPRISE OPERATIONS 1,719,627 50,300 179 95,184,294 1,432,359 $ 98,386,759 1,711,305 56,987 100,779,053 2,061,511 $ 104,608,856 2,025,000 34,000 101,638,000 1,612,000 $ 105,309,000 1,870,000 55,900 105,300,000 567,000 $ 107,792,900 1,870,000 41,000 107,791,000 873,000 $ 110,575,000 INTERNAL SERVICES Intergovernmental Revenue Charges for Service Miscellaneous Revenue TOTAL INTERNAL SERVICES 505,240 24,654,303 900,964 $ 26,060,507 200,748 25,893,930 4,404,787 $ 30,499,465 500,000 27,014,000 576,000 $ 28,090,000 21,000 29,835,000 1,420,000 $ 31,276,000 30,410,000 1,825,000 $ 32,235,000 537,673 93 3,682,418 4,220,184 5,159,815 5,159,815 973,000 973,000 1,079,000 1,079,000 833,000 833,000 REPAIR & REPLACEMENT FUNDS Intergovernmental Revenue Fines and Forfeitures Miscellaneous Revenue TOTAL REPAIR & REPLACEMENT $ SPECIAL REVENUE FUNDS Taxes and Fees Intergovernmental Revenue Charges for Service Fines and Forfeitures Enterprise Revenue Miscellaneous Revenue TOTAL SPECIAL REVENUE FUNDS 2,924,017 1,976,637 867,884 415,565 41,932,408 $ 48,116,511 $ 2,693,920 2,265,683 566,963 344,916 56,286,434 $ 62,157,916 58 $ 2,748,230 9,008,270 5,765,000 474,000 33,194,190 $ 51,189,690 $ 2,748,230 4,008,270 1,004,800 474,000 54,299,190 $ 62,534,490 $ 2,722,180 8,981,640 4,304,940 474,000 46,968,890 $ 63,451,650 Table of Contents Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 OTHER FUNDING SOURCES Intergovernmental Revenue 1,118,707 Charges for Service 1,750,572 Miscellaneous Revenue 9,051,044 TOTAL OTHER FUNDING SOURCES $ 11,920,323 5,062,174 1,864,705 113,624,134 $120,551,013 25,511,000 2,364,350 111,056,000 $138,931,350 17,455,000 2,160,702 10,873,324 $ 30,489,026 30,665,000 2,422,450 196,635,000 $229,722,450 CAPITAL IMPROVEMENT FUNDS Miscellaneous Revenue TOTAL CAPITAL IMPROVEMENT $ $ DEBT SERVICE Taxes and Fees Charges for Service Miscellaneous Revenue TOTAL DEBT SERVICE 22,295,654 3,621 976,135 $ 23,275,410 23,875,747 2,222 1,048,080 $ 24,926,049 25,880,000 5,367,840 $ 31,247,840 25,880,000 4,784,630 $ 30,664,630 27,750,000 4,248,350 $ 31,998,350 TRUST ACCOUNTS Miscellaneous Revenue TOTAL TRUST ACCOUNTS $ 1,923 1,923 777 777 - - - GRAND TOTAL REVENUE $417,458,437 1 1 - $ $587,526,509 59 $ $ - $561,471,880 $ $ - $497,644,446 $ $ - $685,452,750 Table of Contents REVENUE DETAIL GENERAL FUND Non-Allocated Privilege License Tax CATV Franchise Fee Electric Franchise Natural Gas Franchise State Shared Privilege License Tax Urban Revenue Sharing SRP In Lieu Investment Income Other Revenue Total Non-Allocated Mayor & Council Town Manager Emergency Mgmt & Safety Economic Development Economic Development Admin Tourism Total Economic Development Human Resources Human Resources Admin Risk Management Total Human Resources Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 98,647,251 1,958,735 434,752 560,121 24,427,603 29,349,038 1,024,107 1,504,574 539,059 158,445,240 107,533,991 1,816,833 403,665 523,607 25,695,581 32,106,070 1,014,544 1,900,340 23,410,433 194,405,064 97,000,000 1,500,000 420,000 525,000 24,000,000 36,000,000 1,000,000 500,000 534,000 161,479,000 107,000,000 1,650,000 400,000 525,000 26,500,000 36,300,000 1,000,000 750,000 14,361,000 188,486,000 107,000,000 1,400,000 400,000 525,000 27,000,000 33,000,000 1,000,000 500,000 480,000 171,305,000 95,888 3,105 - 109,386 1,930 77,933 110,000 - 100,000 - 100,000 - 78 97,756 97,834 123,034 123,034 130,000 130,000 107,500 107,500 120,000 120,000 3,429 550 3,979 3,151 3,151 4,000 4,000 - 2,000 2,000 Town Clerk Legal General Counsel Town Prosecutor Total Legal 4,159 1,526 - - - 4,894 17,718 22,612 8,256 12,552 20,808 - - - Finance and Mgmt Svcs Finance and Mgmt Svcs Admin Accounting Purchasing Tax Compliance Total Finance and Mgmt Svcs 50 3,070 196,607 28,597 228,324 1,980 12,589 165,172 18,000 197,741 175,000 175,000 125,000 125,000 125,000 125,000 329,433 269,051 292,000 252,000 255,000 420,598 305,278 2,716 4,412,270 2,336,651 206 488,465 485,198 8,451,382 405,149 254,718 3,526,517 1,771,766 170 467,796 535,269 6,961,385 175,000 230,000 2,900,000 1,606,000 500,000 610,000 6,021,000 359,000 285,000 3,900,000 1,306,000 375,000 431,000 6,656,000 162,000 250,000 3,400,000 1,296,000 455,000 425,000 5,988,000 Municipal Court Development Svcs Development Svcs Admin Permits and Licensing Plan Review & Inspection Admin Building Engineering Code Fire Planning and Development Total Development Services 60 Table of Contents REVENUE DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Police Police Admin Support Svcs Admin Counseling Svcs Property & Evidence Records Patrol Detention Investigations Admin Special Assignment Unit Property Crimes Intel Unit SWAT Crime Suppression Team K-9 Unit Traffic Unit Total Police 10 597,719 303,519 32,831 488,267 403,047 3,657 596 14,300 858 5,000 503 1,514,642 3,364,949 422,891 237,224 202 34,007 472,514 337,057 13,800 456 1,140 143 30,993 1,186,933 2,737,360 500,000 250,000 30,000 477,000 335,000 10,000 1,365,000 2,967,000 300,000 250,000 30,000 446,000 243,000 12,000 1,225,000 2,506,000 350,000 250,000 30,000 460,000 285,000 12,000 1,225,000 2,612,000 Fire & Rescue Fire Admin Fire Training Operations Resource Community Prevention Total Fire & Rescue 21,903 18,011 2,067,799 24,947 6,241 78,920 2,217,821 19,687 19,469 1,859,166 3,710 6,663 72,409 1,981,104 1,920,000 75,000 1,995,000 1,850,000 55,000 1,905,000 1,795,000 70,000 1,865,000 85 292 85,043 188,097 118,549 82,038 28,810 2,529 24,969 1,985 598,400 1,202 504 64,712 122,571 78,406 69,616 30 199 46,228 148,444 88,979 52,241 17,395 35,175 25,113 879 19,385 1,150,065 44,215 1,265 60,141 91,343 63,358 59,292 32,000 161,000 98,000 70,000 24,000 45,000 24,000 1,000 30,000 1,355,000 25,000 70,000 125,000 79,000 75,000 200 35,000 150,900 98,500 68,000 53,000 22,000 10,500 500 25,600 1,600 1,337,500 25,000 400 60,000 70,000 60,000 60,000 200 30,000 160,000 98,000 70,000 50,000 40,000 26,000 1,000 30,000 1,000 1,355,000 25,000 60,000 120,000 60,000 60,000 Parks & Recreation Parks Admin Parks & Open Space Admin Freestone Crossroads McQueen Discovery Desert Sky Gilbert Regional Riparian Preserve Cosmo Dog Hetchler Nichols Cactus Yards Cemetery Neighborhood/Community Parks Trails, Washes and Other Mesquite Pool Greenfield Pool Perry Pool Williams Field Pool 61 Projected FY 2021 Budget FY 2022 Table of Contents REVENUE DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 1,041,366 250,592 167,050 272,945 43,671 31,900 228,546 131,297 135,681 231,612 37,945 467,036 4,507,449 914,324 245,736 113,410 216,236 5 25,405 162,538 110,855 136,241 105 231,072 26,181 944,704 5,030,559 900,000 299,000 168,000 280,000 35,000 275,000 145,000 130,000 230,000 39,000 980,000 5,695,000 401,900 143,300 52,400 180,000 9,100 18,500 275,000 50,000 130,000 230,000 39,000 980,000 4,587,900 542,500 126,500 70,500 200,000 9,100 18,500 275,000 100,000 130,000 230,000 39,000 1,085,000 5,012,300 TOTAL GENERAL FUND $ 177,772,175 $ 211,920,032 $ 178,868,000 $ 204,725,400 $ 187,384,300 STREETS Roadway & Maintenance Non-Allocated Vehicle License Tax Investment Income Other Revenue Total Non-Allocated 10,466,586 259,031 10,725,617 10,538,927 341,531 10,880,458 10,310,000 75,000 33,000 10,418,000 11,700,000 90,000 33,000 11,823,000 11,800,000 75,000 33,000 11,908,000 Roadway & Maint Admin Alternate Transportation Total Roadway & Maintenance 55,530 5,000 10,786,147 996 10,881,454 10,418,000 11,823,000 11,908,000 HURF Non-Allocated Highway User Tax Investment Income Other Revenue Total Non-Allocated 16,559,126 115,123 38,184 16,712,433 16,425,482 242,503 4,159 16,672,144 16,400,000 45,000 16,445,000 17,200,000 60,000 17,260,000 17,300,000 45,000 17,345,000 Fog Sealing Hazard Response Preventive Maintenance Street Lighting Traffic Signal Maintenance Street Marking Street Signs Landscape Maintenance Concrete Repair Shoulder Maintenance Total HURF 75 2,460 84,058 111,847 5,085 1,337 1,202 16,918,497 302 75 91,694 46,923 369 3,220 6,258 147 16,821,132 16,445,000 17,260,000 17,345,000 $ 27,704,644 $ 27,702,586 $ 26,863,000 $ 29,083,000 $ 29,253,000 Freestone Recreation Center McQueen Activity Center Community Center Adult Sports Youth Sports Adaptive Recreation Program Special Events Southeast Regional Library Perry Branch Library Facilities Admin Public Safety Center Heritage Annex University Building Total Parks & Recreation TOTAL STREETS 62 Projected FY 2021 Budget FY 2022 Table of Contents REVENUE DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 WATER Non-Allocated Meter Water Sales Meter Installation and Repair Hydrant Water-Metered Sales Account Activation Fee Account Disconnect Fee Late Fees Investment Income Other Revenue Total Non-Allocated 42,730,739 267,969 605,638 259,494 426,884 578,594 713,114 803,030 46,385,462 46,208,918 228,055 1,038,287 240,173 336,289 436,628 1,003,656 272,471 49,764,477 47,000,000 250,000 400,000 250,000 335,000 525,000 300,000 245,000 49,305,000 50,000,000 250,000 1,000,000 240,000 150,000 250,000 350,000 390,000 52,630,000 51,000,000 250,000 600,000 240,000 335,000 525,000 250,000 235,000 53,435,000 Water Admin North Water Treatment Plant Santan Vista Treatment Plant Well Production Metering Distribution Water Quality 143 1,719,627 5,236 24,093 100,916 15 3,308 1,698,293 6,961 228,673 - 2,025,000 15,000 5,000 - 1,870,000 7,000 5,000 - 1,870,000 7,000 5,000 - $ 48,235,492 $ 51,701,712 $ 51,350,000 $ 54,512,000 $ 55,317,000 1,060,377 25,062,391 2,582,952 375,068 10,647 29,091,435 1,318,863 26,132,104 2,220,356 594,597 90,524 30,356,444 1,300,000 26,500,000 2,700,000 75,000 30,575,000 1,500,000 26,500,000 2,600,000 100,000 30,700,000 1,300,000 27,000,000 2,600,000 75,000 30,975,000 Lift Stations Gravity Systems Effluent Reuse Effluent Recharge Wastewater Quality 239 169 11,450 585 142 138,805 11,952 10,000 140,000 10,900 140,000 11,000 TOTAL WASTEWATER $ 29,103,293 $ 30,507,928 $ 30,585,000 $ 30,850,900 $ 31,126,000 14,871,334 253,418 2,811 15,127,563 14,702,711 344,489 8,013 15,055,213 14,750,000 30,000 14,780,000 15,000,000 100,000 15,100,000 16,100,000 30,000 16,130,000 TOTAL WATER WASTEWATER Non-Allocated Reuse/Recharge Water Use Residential-Wastewater Commercial-Wastewater Investment Income Other Revenue Total Non-Allocated ENV SERVICES RESIDENTIAL Non-Allocated ES Collection Investment Income Other Revenue Total Non-Allocated 63 Table of Contents REVENUE DETAIL Actual FY 2019 Residential Collections Uncontained Collections Recycling Environmental Programs Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 161,954 40,987 37,948 35,869 95,483 49,830 10,922 10,628 125,000 30,000 10,000 160,000 14,000 13,000 125,000 12,000 10,000 $ 15,404,321 $ 15,222,076 $ 14,945,000 $ 15,287,000 $ 16,277,000 ENV SERVICES COMMERCIAL Non-Allocated Investment Income Other Revenue Total Non-Allocated 37,315 2,601 39,916 53,255 2,003 55,258 10,000 2,000 12,000 12,000 1,000 13,000 10,000 2,000 12,000 Administration Commercial Collections Rolloffs 39,000 1,878,808 727,231 45,035 1,872,658 705,189 24,000 1,951,000 745,000 45,000 1,775,000 805,000 30,000 1,900,000 855,000 TOTAL ENV SERVICES RESIDENTIAL TOTAL ENV SERVICES COMMERCIAL $ ENVIRONMENTAL COMPLIANCE Non-Allocated Environmental Compliance Fee Investment Income Other Revenue Total Non-Allocated TOTAL ENV COMPLIANCE 2,684,955 $ 2,956,295 2,403 2,958,698 $ 2,958,698 2,678,140 $ 4,480,239 18,130 631 4,499,000 $ 4,499,000 2,732,000 $ 4,500,000 5,000 1,192,000 5,697,000 $ 5,697,000 2,638,000 $ 4,500,000 5,000 4,505,000 $ 4,505,000 2,797,000 4,550,000 5,000 503,000 5,058,000 $ 5,058,000 INTERNAL SERVICES Fleet Shop Operations Health Self-Insurance Trust Dental Self-Insurance Trust Workers' Compensation 7,251,141 17,517,772 1,291,594 - 7,184,488 21,957,171 1,357,806 - 8,440,000 18,285,000 1,365,000 - 7,701,000 19,330,000 1,365,000 2,880,000 8,910,000 19,460,000 1,365,000 2,500,000 TOTAL INTERNAL SERVICES $ 26,060,507 $ 30,499,465 $ 28,090,000 $ 31,276,000 $ 32,235,000 349,565 168,114 1,718,814 1,169,569 756,279 32,954 12,625 12,264 505,469 283,121 2,129,022 1,705,689 398,220 26,565 105,062 6,667 80,000 30,000 600,000 200,000 55,000 2,000 5,000 1,000 100,000 50,000 600,000 200,000 70,000 8,000 50,000 1,000 50,000 20,000 500,000 200,000 55,000 2,000 5,000 1,000 REPAIR & REPLACEMENT FUNDS General Streets Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT $ 4,220,184 $ 64 5,159,815 $ 973,000 $ 1,079,000 $ 833,000 Table of Contents REVENUE DETAIL Actual FY 2019 SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Maintenance Districts Street Light Improvement Parkway Improvement Total Maintenance Districts Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 434,961 867,275 449,698 1,117,743 5,705,250 2,607,020 705,250 2,607,020 5,539,640 2,746,000 1,872,998 1,049,744 2,922,742 1,722,361 971,827 2,694,188 1,806,070 942,160 2,748,230 1,806,070 942,160 2,748,230 1,871,400 850,780 2,722,180 Police Impound Ambulance Service Other Special Revenue Development Fees Traffic Signal SDF Police SDF Fire SDF Parks & Recreation SDF General Government SDF Parks & Recreation SDF Pre-12 Road Maintenance SDF Water SDF Water Resources SDF Neely Wastewater SDF Greenfield Wastewater SDF Total Development Fees 144,518 1,982,651 81,600 421,840 1,265,760 85,000 5,580,000 2,369,190 85,000 819,800 1,369,190 85,000 4,169,940 2,318,890 2,451,768 4,689,056 2,445,412 10,045,878 3,036,275 142,003 9,645,488 3,167,878 555,221 5,585,385 41,764,364 2,361,997 1,764,768 2,867,984 10,734,935 2,762,422 19,144,099 1,486,377 6,899,279 3,950,844 229,807 3,924,575 56,127,087 2,015,000 2,005,000 2,500,000 7,565,000 2,500,000 1,000,000 7,550,000 2,500,000 410,000 4,050,000 32,095,000 2,015,000 2,805,000 2,700,000 15,065,000 3,500,000 7,005,000 9,010,000 7,000,000 50,000 5,050,000 54,200,000 2,015,000 2,505,000 2,500,000 10,065,000 2,500,000 6,005,000 9,000,000 7,000,000 230,000 4,050,000 45,870,000 TOTAL SPECIAL REVENUE FUNDS $ 48,116,511 $ 62,157,916 $ 51,189,690 $ 62,534,490 $ 63,451,650 1,750,572 1,074,564 6,370,849 843,740 69,447 15,340 978,930 816,881 1,864,705 83,044,064 29,655,833 4,893,083 46,304 11,969 771,337 263,718 2,364,350 100,000,000 10,656,000 25,561,000 50,000 300,000 - 2,160,702 10,842,000 17,455,000 10,000 15,000 6,324 2,422,450 100,000,000 780,000 30,715,000 50,000 95,755,000 - $ 11,920,323 $ 120,551,013 $ 138,931,350 $ 30,489,026 $ 229,722,450 1 - - - - OTHER FUNDING SOURCES CIP Administration CIP Contingency GO Bond Proceeds Outside Sources Prop 400 - MAG Revenue Obligations MPC - Public Facilities MPC - Water System MPC - Wastewater System TOTAL OTHER FUNDING SOURCES CAPITAL IMPROVEMENT FUNDS Wastewater TOTAL CAPITAL IMPROVEMENT FUNDS $ 1 $ 65 - $ - $ - $ - Table of Contents REVENUE DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 22,451,609 823,801 24,175,491 750,558 25,905,000 5,342,840 25,905,000 4,759,630 27,775,000 4,223,350 TOTAL DEBT SERVICE $ 23,275,410 $ 24,926,049 $ 31,247,840 $ 30,664,630 $ 31,998,350 TRUST ACCOUNTS $ $ $ $ $ GRAND TOTAL REVENUE $ 417,458,437 DEBT SERVICE General Obligation Debt Improvement Districts 1,923 777 $ 587,526,509 66 - $ 561,471,880 - $ 497,644,446 - $ 685,452,750 Table of Contents EXPENSE SUMMARY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 GENERAL FUND Mayor & Council Town Manager Digital Government Intergovernmental Economic Development Information Technology Human Resources Management & Budget Town Clerk Legal Finance & Management Svcs Municipal Court Development Svcs Police Fire & Rescue Parks & Recreation Engineering Services Non-Departmental Contingency/Reserves TOTAL GENERAL FUND 715,293 1,685,772 1,106,218 358,068 2,169,003 9,343,818 2,325,484 626,123 701,017 3,209,787 2,502,796 3,355,222 7,233,062 57,005,580 35,644,804 19,186,395 482,580 3,955,731 $ 151,606,753 769,022 1,681,943 1,455,509 428,840 2,209,583 11,921,207 2,306,592 650,907 537,166 3,480,851 2,664,114 3,166,280 7,547,368 68,200,507 35,192,293 19,491,846 593,889 5,118,347 $ 167,416,264 776,890 2,096,660 1,830,120 417,660 2,494,350 14,812,810 2,612,810 742,750 1,193,380 3,860,120 3,024,750 3,395,990 8,208,740 58,715,270 34,754,500 24,461,240 751,670 18,442,340 15,000,000 $ 197,592,050 789,838 1,664,349 1,756,687 419,974 1,972,985 12,280,398 2,705,140 695,497 635,877 3,648,598 2,963,278 3,420,046 7,875,543 57,316,381 34,313,175 23,215,679 572,162 35,268,770 500,000 $ 192,014,377 799,680 2,266,870 1,889,790 428,490 2,510,770 16,156,250 2,915,950 762,470 1,000,750 3,885,020 3,158,010 3,521,940 8,354,750 61,716,320 37,782,490 26,509,260 860,040 34,091,000 15,000,000 $ 223,609,850 STREETS Roadway & Maintenance HURF TOTAL STREETS 2,848,710 13,367,152 $ 16,215,862 5,634,721 14,998,162 $ 20,632,883 8,798,680 16,621,130 $ 25,419,810 7,528,387 16,078,977 $ 23,607,364 7,838,110 16,795,560 $ 24,633,670 ENTERPRISE OPERATIONS Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance TOTAL ENTERPRISE 27,374,331 15,370,978 13,444,497 2,106,112 998,239 $ 59,294,157 28,175,218 16,254,027 13,816,472 2,157,984 1,639,707 $ 62,043,408 34,335,240 19,955,000 16,282,010 2,690,830 2,080,580 $ 75,343,660 31,646,808 19,695,957 14,933,835 2,185,341 1,860,032 $ 70,321,973 36,470,590 20,378,210 17,581,770 2,690,640 2,030,340 $ 79,151,550 INTERNAL SERVICES $ 23,812,391 $ 28,241,393 $ 28,196,640 $ 29,484,544 $ 32,373,680 682,389 315,212 957,196 974,958 3,655,738 556,414 7,141,907 2,766,182 248,664 534,640 917,829 97,076 134,818 66,690 4,765,899 8,296,670 1,210,660 3,092,500 4,125,590 4,708,710 535,170 1,525,000 77,800 $ 23,572,100 2,355,530 940,160 3,075,000 1,972,090 2,979,810 535,170 700,000 77,800 $ 12,635,560 10,475,840 927,500 2,986,000 4,875,250 5,588,400 841,000 1,645,000 420,700 $ 27,759,690 REPAIR & REPLACEMENT FUNDS General Streets Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT $ $ 67 Table of Contents EXPENSE SUMMARY Budget FY 2021 Projected FY 2021 Budget FY 2022 1,046,165 1,082,084 2,890,258 167,695 424,006 1,289,116 390,637 7,289,961 5,705,250 1,386,140 3,056,450 183,710 6,682,620 3,149,000 1,328,600 $ 21,491,770 636,295 807,775 3,004,139 149,721 3,067,060 2,537,933 1,328,600 $ 11,531,523 5,539,640 1,360,620 2,929,460 178,580 4,493,940 2,989,090 1,000,640 $ 18,491,970 OTHER FUNDING SOURCES CIP Administration 1,516,124 CIP Contingency GO Bond Proceeds Outside Sources MPC - Public Facilities 1,429,195 MPC - Water System 1,854,238 MPC - Wastewater System 28,248,604 TOTAL OTHER FUNDING SOURCES $ 33,048,161 1,840,950 646,945 155,729 6,762,025 5,209,579 $ 14,615,228 2,224,220 100,000,000 15,731,490 2,640,100 $ 120,595,810 2,134,707 8,980,243 14,554 $ 11,129,504 2,422,450 100,000,000 100,268,040 487,720 $ 203,178,210 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets Traffic Signals Parks Municipal Facilities Water Wastewater Storm Water TOTAL CAPITAL IMPROVEMENT 14,966,221 20,947,657 1,000,642 30,395,557 8,928,010 43,712,145 8,497,071 48,964 $ 128,496,267 3,685,159 35,513,724 1,511,444 34,974,016 49,416,311 12,891,319 23,374,176 $ 161,366,149 8,614,630 121,249,330 11,197,730 23,116,160 76,417,910 117,685,720 76,868,100 2,191,000 $ 437,340,580 1,041,873 30,281,159 2,419,175 5,594,205 19,942,137 5,913,255 8,160,823 $ 73,352,627 8,053,140 76,536,500 12,123,520 12,643,560 49,753,240 79,955,090 82,888,430 2,736,000 $ 324,689,480 DEBT SERVICE General Obligation Debt HURF Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations TOTAL DEBT SERVICE 23,258,156 3,413,270 826,220 15,708,450 9,811,313 3,622,350 2,260,706 $ 58,900,465 40,596,226 625,658 15,656,300 9,809,313 3,621,250 2,263,956 $ 72,572,703 25,986,550 4,759,630 16,826,280 9,823,320 3,624,000 2,267,710 $ 63,287,490 25,986,550 833,370 16,408,660 9,823,320 3,624,000 2,267,710 $ 58,943,610 27,198,340 4,223,350 7,016,190 10,034,070 3,628,250 2,264,210 $ 54,364,410 TRUST ACCOUNTS $ $ $ $ $ GRAND TOTAL EXPENSES $ 485,501,714 SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Maintenance Districts Police Impound Ambulance Service Other Special Revenue Development Fees TOTAL SPECIAL REVENUE FUNDS $ Actual FY 2019 Actual FY 2020 432,184 449,568 2,822,035 241,771 2,014,705 1,022,988 6,983,251 2,500 $ 86,756 $ 539,030,644 68 - $ 992,839,910 - $ 483,021,082 - $ 988,252,510 Table of Contents EXPENSE DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 687,199 28,094 1,424,683 261,089 1,106,218 358,068 748,454 20,568 1,408,041 273,902 1,455,509 428,840 737,640 39,250 1,770,730 325,930 1,830,120 417,660 762,604 27,234 1,342,311 322,038 1,756,687 419,974 753,630 46,050 1,722,280 544,590 1,889,790 428,490 1,585,768 552,499 30,736 2,169,003 1,621,863 489,883 97,837 2,209,583 1,956,040 501,870 36,440 2,494,350 1,480,002 456,543 36,440 1,972,985 1,987,380 491,000 32,390 2,510,770 Information Technology Information Technology Admin Applications Support Desktop Support Infrastructure GIS IT Security Total Information Technology 182,689 3,716,525 1,287,894 3,342,209 814,501 9,343,818 452,658 4,138,511 2,142,929 4,342,796 844,313 11,921,207 516,310 6,080,780 1,997,380 5,115,330 1,103,010 14,812,810 493,247 4,276,536 1,710,193 4,773,955 1,026,467 12,280,398 654,080 6,854,400 2,572,030 4,295,730 1,217,040 562,970 16,156,250 Human Resources Human Resources Admin Learning & Development Total Human Resources 1,870,438 455,046 2,325,484 1,795,519 511,073 2,306,592 1,993,590 619,220 2,612,810 2,103,887 601,253 2,705,140 2,306,630 609,320 2,915,950 GENERAL FUND Mayor & Council Boards & Commissions Town Manager Emergency Mgmt & Safety Digital Government Intergovernmental Economic Development Economic Development Admin Tourism Redevelopment Total Economic Development Projected FY 2021 Budget FY 2022 Management & Budget Town Clerk Legal General Counsel Town Prosecutor Total Legal 626,123 701,017 650,907 537,166 742,750 1,193,380 695,497 635,877 762,470 1,000,750 1,247,405 1,962,382 3,209,787 1,430,375 2,050,476 3,480,851 1,699,260 2,160,860 3,860,120 1,375,338 2,273,260 3,648,598 1,588,970 2,296,050 3,885,020 Finance & Management Services Finance & Management Svcs Admin Accounting Purchasing Tax Compliance Total Finance & Management Svcs 212,043 1,200,835 543,372 546,546 2,502,796 218,285 1,284,096 652,365 509,368 2,664,114 222,420 1,437,505 687,460 677,365 3,024,750 225,534 1,450,597 698,623 588,524 2,963,278 232,320 1,494,135 718,590 712,965 3,158,010 3,355,222 3,166,280 3,395,990 3,420,046 3,521,940 525,467 713,090 246,268 1,551,385 454,966 652,217 253,882 1,677,621 460,220 799,490 260,900 1,780,250 363,302 804,729 270,024 1,745,370 350,740 749,510 270,530 1,839,850 Municipal Court Development Services Development Services Admin Permits & Licensing Plan Review & Inspection Admin Building 69 Table of Contents EXPENSE DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Engineering Code Planning Fire Planning & Development Transportation Planning Development Engineering Total Development Svcs 1,194,285 530,013 282,299 353,129 1,261,386 191,394 384,346 7,233,062 1,267,024 583,082 272,192 346,294 1,337,649 186,769 515,672 7,547,368 1,330,410 582,610 310,040 372,880 1,385,930 399,020 526,990 8,208,740 1,329,546 609,164 319,011 364,058 1,190,792 321,026 558,521 7,875,543 1,363,565 597,850 320,485 378,310 1,488,300 386,620 608,990 8,354,750 Police Police Admin Support Services Admin Communication Hiring Planning & Research Public Affairs Counseling Services Crime Prevention Property & Evidence Records Volunteer Services Redaction Office Professional Stds Admin Internal Affairs Training Patrol Administration Patrol Civilian Patrol Detention Teleserve Bike Unit Investigations Admin Special Assignment Unit Financial Crimes Unit Family Violence Unit Special Victims Unit Violent Crimes Unit Property Crimes Crime Scene Unit Intel Unit Drug Unit SWAT Crime Suppression Team K-9 Unit School Resource Traffic Unit Total Police 5,896,105 1,914,130 3,184,323 589,009 204,364 188,795 746,592 149,225 587,889 1,200,387 265,659 497,753 3,291,725 21,278,160 316,242 946,104 774,281 879,618 1,478,335 941,631 721,591 1,368,839 935,119 1,119,680 737,119 1,022,401 251,088 871,450 449,800 1,532,360 2,665,806 57,005,580 14,751,516 1,441,283 3,163,036 732,546 227,796 260,489 872,794 142,732 702,871 1,207,408 89,987 82,848 697,641 474,037 4,060,356 1,927,666 18,803,751 366,434 956,096 732,941 965,655 765,692 1,430,661 1,179,400 881,079 1,404,080 832,367 1,230,076 756,405 1,026,116 201,190 1,100,701 688,764 1,414,662 2,629,431 68,200,507 837,180 2,034,400 4,081,510 782,460 311,080 256,580 905,940 166,050 799,400 1,282,740 100,310 79,400 715,870 451,460 2,307,080 1,910,150 21,510,820 494,790 994,540 706,360 959,180 839,120 1,481,660 1,272,390 930,790 1,485,920 1,032,720 1,399,230 742,320 1,062,460 347,830 1,161,130 535,440 1,911,710 2,825,250 58,715,270 769,508 1,840,077 3,517,159 742,750 309,440 327,510 928,898 166,778 794,974 1,186,003 98,378 84,671 751,509 454,905 4,520,903 2,049,217 19,419,550 451,650 1,092,872 719,242 1,105,759 610,208 1,254,290 1,414,560 968,198 1,501,405 854,903 1,220,769 711,006 941,427 64,750 265,104 1,202,879 546,634 1,686,804 2,741,691 57,316,381 798,700 2,057,180 4,184,110 864,080 315,960 326,950 920,370 171,260 699,480 1,320,570 103,710 83,160 900,830 446,200 2,787,110 2,057,600 21,649,870 500,040 1,216,880 841,340 1,071,910 1,053,000 1,373,070 1,588,100 1,045,190 1,544,710 1,123,550 1,372,620 1,063,420 970,420 151,970 302,380 1,188,650 542,860 2,296,490 2,782,580 61,716,320 70 Table of Contents EXPENSE DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Fire & Rescue Fire Admin Fire Training Operations Resource Community Prevention Total Fire & Rescue 3,689,547 850,193 26,777,008 2,999,457 586,682 741,917 35,644,804 3,041,727 872,029 26,766,034 3,199,405 586,344 726,754 35,192,293 1,108,640 1,060,590 27,945,610 3,316,810 571,250 751,600 34,754,500 1,139,598 1,053,232 27,648,599 3,133,332 521,036 817,378 34,313,175 1,114,280 889,390 30,147,830 4,275,060 635,760 720,170 37,782,490 Parks & Recreation Parks Admin Parks & Open Space Admin Freestone Crossroads McQueen Discovery Desert Sky Gilbert Regional Riparian Preserve Cosmo Dog Hetchler Heritage District Water Tower Nichols Cactus Yards Zanjero Cemetery Neighborhood/Community Parks Trails, Washes & Other Mesquite Pool Greenfield Pool Perry Pool Williams Field Pool Freestone Recreation Center McQueen Activity Center Community Center Adult Sports Youth Sports Adaptive Recreation Program Special Events Southeast Regional Library Perry Branch Library Facilities Admin Municipal Building I Municipal Building II Public Safety Center Public Works Facility South Area Service Center 1,257,707 2,419,212 509,927 341,477 322,511 199,854 175 364,179 120,856 136,917 71,847 72,745 48,751 1,396,562 14,167 227,596 155,019 213,343 247,381 197,946 196,634 1,278,045 519,614 390,941 240,202 50,571 64,693 628,748 2,754,961 1,033,962 1,089,101 296,467 167,973 1,153,315 148,700 296,422 1,278,006 3,240,020 484,361 305,863 271,540 182,659 98,068 90,517 318,557 111,098 156,111 59,380 57,373 40,052 1,760,476 16,879 5,991 189,094 139,598 283,144 226,252 175,363 195,810 1,217,639 570,660 401,977 173,289 20,788 55,913 820,176 2,451,050 957,275 1,049,861 294,732 226,302 874,395 105,722 207,896 1,543,220 3,609,420 517,080 308,790 305,460 214,750 114,570 215,270 408,330 209,260 131,000 73,790 62,950 51,620 2,118,450 30,680 242,010 198,980 310,370 237,730 211,740 212,440 1,590,720 742,740 526,010 225,750 55,540 77,130 1,115,270 3,367,540 1,227,310 1,536,530 395,800 172,940 993,780 214,730 258,750 1,537,165 3,594,665 517,000 348,342 321,000 212,119 131,131 314,337 403,839 206,420 130,985 75,590 44,996 52,345 2,034,509 30,680 6,000 322,888 198,980 284,976 202,166 182,226 181,561 1,252,980 613,724 429,809 199,285 55,642 65,141 898,481 3,190,869 1,227,310 1,475,408 322,191 138,427 994,435 196,275 181,638 1,623,220 3,797,740 534,960 287,560 290,890 313,120 154,570 535,270 363,760 132,360 115,490 66,560 48,840 50,100 2,155,590 33,270 228,500 235,050 264,310 273,640 225,750 229,150 1,438,470 712,000 545,430 288,110 35,530 77,470 988,100 3,283,760 1,167,270 2,606,940 321,280 151,550 851,180 312,700 625,640 71 Table of Contents EXPENSE DETAIL Radio Maintenance Facility Heritage Annex University Building Public Safety Training Facility Total Parks & Recreation Engineering Services Engineering Traffic Total Engineering Services Non-Departmental Phoenix Mesa Gateway Airport Outside Agencies Other Contingency ED Reserve Total Non-Departmental TOTAL GENERAL FUND STREETS Roadway & Maintenance Roadway & Maintenance Admin Alternate Transportation Non-Departmental Other Contingency Total Non-Departmental Total Roadway & Maintenance HURF Administration Public Works Admin Utility Locates Asphalt Patching Crack Sealing Fog Sealing Hazard Response Preventive Maintenance Street Lighting Traffic Signal Maintenance Street Marking Street Signs Traffic Operations Center Landscape Maintenance Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 17,303 34,494 506,077 19,186,395 18,772 20,071 339,116 19,491,846 19,280 30,150 404,020 179,340 24,461,240 27,058 21,631 356,753 234,702 23,215,679 17,490 24,800 293,250 808,590 26,509,260 126,426 356,154 482,580 124,416 469,473 593,889 127,470 624,200 751,670 139,686 432,476 572,162 234,590 625,450 860,040 350,000 606,409 2,999,322 3,955,731 350,000 592,115 4,176,232 5,118,347 350,000 630,740 17,461,600 10,000,000 5,000,000 33,442,340 350,000 562,740 34,356,030 500,000 35,768,770 350,000 698,740 33,042,260 10,000,000 5,000,000 49,091,000 $ 151,606,753 $ 167,416,264 $ 197,592,050 $ 192,014,377 $ 223,609,850 2,848,710 - 5,634,721 - 7,290,680 5,000 7,320,387 5,000 6,766,110 5,000 2,848,710 5,634,721 603,000 900,000 1,503,000 8,798,680 3,000 200,000 203,000 7,528,387 167,000 900,000 1,067,000 7,838,110 476,540 88,771 63,394 396,455 673,678 733,376 223,470 398,502 3,112,857 1,778,562 567,261 474,721 777,691 2,043,040 556,592 101,635 60,527 558,931 791,494 720,228 170,815 652,681 4,112,165 1,456,810 536,904 621,420 634,787 2,017,482 537,210 123,470 61,250 579,540 785,610 1,055,550 228,040 407,730 4,655,300 1,636,360 537,230 600,740 1,032,030 2,053,350 551,426 123,470 61,250 595,571 601,391 1,017,722 209,659 425,593 4,604,390 1,684,133 538,675 600,351 911,794 2,065,793 652,510 122,050 107,250 574,210 769,080 1,056,760 219,540 505,490 4,374,460 1,776,180 538,130 596,170 1,029,610 2,298,570 72 Table of Contents EXPENSE DETAIL Concrete Repair Shoulder Maintenance Non-Departmental Other Contingency Total Non-Departmental Total HURF TOTAL STREETS WATER Water Admin Public Works Admin Utilities Utility Locates North Water Treatment Plant Santan Vista Treatment Plant Well Production SCADA Field Operations Water Resources Conservation Metering Distribution Water Quality Backflow Non-Departmental Other Contingency Total Non-Departmental TOTAL WATER FUND WASTEWATER Wastewater Admin Public Works Admin Utilities Utility Locates Lift Stations Gravity Systems Neely Treatment Facility Greenfield Treatment Plant Effluent Reuse Effluent Recharge Wastewater Quality Non-Departmental Other Contingency Total Non-Departmental Actual FY 2019 Actual FY 2020 Budget FY 2021 1,261,664 239,883 1,736,262 215,966 1,236,090 219,090 1,236,956 228,263 1,237,410 221,600 57,287 57,287 13,367,152 53,463 53,463 14,998,162 372,540 500,000 872,540 16,621,130 372,540 250,000 622,540 16,078,977 216,540 500,000 716,540 16,795,560 $ 16,215,862 $ 20,632,883 $ 25,419,810 $ 23,607,364 $ 24,633,670 483,945 212,373 666,984 284,485 3,478,749 3,482,549 4,442,113 716,627 5,563,697 427,924 3,798,376 2,828,786 661,059 208,780 527,619 210,369 732,035 302,097 4,036,222 3,838,551 3,820,418 788,209 6,464,938 420,551 3,737,252 2,183,242 785,054 213,981 615,715 402,435 718,030 306,265 4,667,660 4,705,090 3,911,180 820,475 6,828,480 479,430 4,081,080 2,635,470 766,340 217,310 603,814 298,934 712,220 364,475 4,887,231 4,569,441 4,409,988 872,826 6,518,768 421,398 4,083,463 2,685,621 799,173 213,386 532,005 264,855 732,710 285,995 5,281,540 4,536,010 4,663,810 965,535 7,578,510 501,030 4,209,990 2,989,210 802,370 215,070 117,884 117,884 114,680 114,680 680,280 2,500,000 3,180,280 206,070 206,070 411,950 2,500,000 2,911,950 $ 27,374,331 $ 28,175,218 $ 34,335,240 $ 31,646,808 $ 36,470,590 369,560 121,145 625,078 285,273 2,123,318 1,668,857 4,857,260 2,979,934 1,223,833 626,288 440,968 513,567 120,023 639,852 302,636 1,995,314 2,227,196 4,462,912 3,319,571 1,342,685 716,766 556,191 451,430 148,480 687,530 306,270 1,916,020 2,690,430 5,092,290 3,640,250 1,302,770 867,160 557,370 306,188 148,480 687,530 306,270 1,957,827 2,600,690 5,092,290 3,640,250 1,279,045 816,740 565,647 454,760 148,390 701,840 286,010 1,918,900 2,954,680 5,011,290 3,999,990 1,288,620 884,260 562,320 49,464 49,464 57,314 57,314 295,000 2,000,000 2,295,000 295,000 2,000,000 2,295,000 167,150 2,000,000 2,167,150 73 Projected FY 2021 Budget FY 2022 Table of Contents EXPENSE DETAIL TOTAL WASTEWATER FUND Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 $ 15,370,978 $ 16,254,027 $ 19,955,000 $ 19,695,957 $ 20,378,210 384,724 101,538 621,808 6,518,207 2,370,543 2,255,379 516,118 282,275 284,535 521,037 94,211 636,690 6,662,158 2,408,010 2,855,401 522,603 - 702,090 121,280 682,000 6,438,495 2,693,415 3,368,830 560,900 - 624,532 121,280 682,000 6,815,710 2,424,203 3,169,147 592,476 - 771,280 128,200 693,190 7,368,120 2,680,780 3,887,180 588,620 - 109,370 109,370 116,362 116,362 515,000 1,200,000 1,715,000 504,487 504,487 264,400 1,200,000 1,464,400 $ 13,444,497 $ 13,816,472 $ 16,282,010 $ 14,933,835 $ 17,581,770 60,577 14,814 9,809 1,417,075 590,514 57,907 15,335 9,536 1,310,341 746,842 65,790 20,060 8,450 1,596,010 690,520 62,226 20,060 8,450 1,278,999 757,483 51,110 19,660 6,180 1,497,990 821,250 13,323 13,323 18,023 18,023 60,000 250,000 310,000 58,123 58,123 44,450 250,000 294,450 ENV SERVICES RESIDENTIAL Administration Public Works Admin Utilities Residential Collections Uncontained Collections Recycling Environmental Programs Street Cleaning Storm Water Non-Departmental Other Contingency Total Non-Departmental TOTAL ENV SERVICES RESIDENTIAL ENV SERVICES COMMERCIAL Administration Public Works Admin Utilities Commercial Collections Rolloffs Non-Departmental Other Contingency Total Non-Departmental TOTAL ENV SERVICES COMMERCIAL $ ENVIRONMENTAL COMPLIANCE Administration Public Works Admin Utilities Utility Locates Street Cleaning Storm Water Non-Departmental Other Contingency Total Non-Departmental TOTAL ENV COMPLIANCE $ 2,106,112 $ 2,157,984 $ 2,690,830 $ 2,185,341 $ 2,690,640 586,965 411,274 1,117 12,406 6,806 6,725 833,184 760,767 15,280 7,250 6,810 830,130 912,110 15,280 7,250 6,810 774,821 796,871 14,340 7,590 35,750 875,860 818,900 - 18,702 18,702 59,000 250,000 309,000 59,000 200,000 259,000 27,900 250,000 277,900 998,239 $ 1,639,707 74 $ 2,080,580 $ 1,860,032 $ 2,030,340 Table of Contents EXPENSE DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 7,180,211 15,513,777 1,118,403 $ 23,812,391 6,786,175 20,383,350 1,071,868 $ 28,241,393 8,582,260 18,297,380 1,317,000 $ 28,196,640 7,234,404 20,378,740 1,317,000 554,400 $ 29,484,544 8,678,900 20,088,280 1,372,000 2,234,500 $ 32,373,680 $ 682,389 315,212 957,196 974,958 3,655,738 556,414 7,141,907 $ 2,766,182 248,664 534,640 917,829 97,076 134,818 66,690 4,765,899 8,296,670 1,210,660 3,092,500 4,125,590 4,708,710 535,170 1,525,000 77,800 $ 23,572,100 2,355,530 940,160 3,075,000 1,972,090 2,979,810 535,170 700,000 77,800 $ 12,635,560 10,475,840 927,500 2,986,000 4,875,250 5,588,400 841,000 1,645,000 420,700 $ 27,759,690 SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Street Light Improvement Parkway Improvement Police Impound Ambulance Services Other Special Revenue Traffic Signal SDF Police SDF Fire SDF Parks and Recreation SDF General Government SDF Roads SDF Water SDF Water Resources SDF Neely Wastewater SDF Greenfield Wastewater SDF TOTAL SPECIAL REVENUE FUNDS $ 432,184 449,568 1,823,257 998,778 241,771 2,014,705 905 990,088 349 7,215 611 6,477 11,851 779 4,713 6,983,251 $ 1,046,165 1,082,084 1,826,406 1,063,852 167,695 424,006 1,289,116 390,637 7,289,961 5,705,250 1,386,140 1,939,000 1,117,450 183,710 6,682,620 3,149,000 3,690 1,295,390 3,690 3,690 3,690 3,690 3,690 3,690 3,690 3,690 $ 21,491,770 636,295 807,775 1,939,000 1,065,139 149,721 3,067,060 2,537,933 3,690 1,295,390 3,690 3,690 3,690 3,690 3,690 3,690 3,690 3,690 $ 11,531,523 5,539,640 1,360,620 1,893,800 1,035,660 178,580 4,493,940 2,989,090 990,840 9,800 $ 18,491,970 OTHER FUNDING SOURCES CIP Administration CIP Contingency GO Bond Proceeds Outside Sources MPC - Public Facilities MPC - Water System MPC - Wastewater System TOTAL OTHER FUNDING SOURCES 1,516,124 1,429,195 1,854,238 28,248,604 $ 33,048,161 1,840,950 646,945 155,729 6,762,025 5,209,579 $ 14,615,228 2,224,220 100,000,000 15,731,490 2,640,100 $ 120,595,810 2,134,707 8,980,243 14,554 $ 11,129,504 2,422,450 100,000,000 100,268,040 487,720 $ 203,178,210 INTERNAL SERVICES Fleet Shop Operations Health Self-Insurance Trust Dental Self-Insurance Trust Workers' Compensation TOTAL INTERNAL SERVICES REPAIR & REPLACEMENT FUNDS General Streets Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT 75 Table of Contents EXPENSE DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets Traffic Signals Parks Municipal Facilities Water Wastewater Storm Water TOTAL CAPITAL IMPROVEMENT 14,966,221 20,947,657 1,000,642 30,395,557 8,928,010 43,712,145 8,497,071 48,964 $ 128,496,267 3,685,159 35,513,724 1,511,444 34,974,016 49,416,311 12,891,319 23,374,176 $ 161,366,149 8,614,630 121,249,330 11,197,730 23,116,160 76,417,910 117,685,720 76,868,100 2,191,000 $ 437,340,580 1,041,873 30,281,159 2,419,175 5,594,205 19,942,137 5,913,255 8,160,823 $ 73,352,627 8,053,140 76,536,500 12,123,520 12,643,560 49,753,240 79,955,090 82,888,430 2,736,000 $ 324,689,480 DEBT SERVICE General Obligation Debt HURF Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations TOTAL DEBT SERVICE 23,258,156 3,413,270 826,220 15,708,450 9,811,313 3,622,350 2,260,706 $ 58,900,465 40,596,226 625,658 15,656,300 9,809,313 3,621,250 2,263,956 $ 72,572,703 25,986,550 4,759,630 16,826,280 9,823,320 3,624,000 2,267,710 $ 63,287,490 25,986,550 833,370 16,408,660 9,823,320 3,624,000 2,267,710 $ 58,943,610 27,198,340 4,223,350 7,016,190 10,034,070 3,628,250 2,264,210 $ 54,364,410 TRUST ACCOUNTS Fire Pension TOTAL TRUST ACCOUNTS $ GRAND TOTAL EXPENSES $ 485,501,714 2,500 2,500 86,756 86,756 $ $ 539,030,644 76 $ - $ 992,839,910 $ - $ 483,021,082 $ - $ 988,252,510 Table of Contents PROPERTY TAX RATES Property Tax in Gilbert School District Area The property tax rate for Gilbert is approximately $.99/$100 in secondary assessed valuation. There is no primary property tax. Town of Gilbert property tax is collected for debt repayment only, not for operations. 100% 80% 56% 60% Residents in Gilbert, based on address, are served primarily within four school districts. Each district has a unique primary and secondary tax rate. The distribution of property tax based on FY 2022 information is shown below for each district. These figures exclude certain special districts. The graph to the right shows the percentage allocation for the Gilbert School District. Local Schools County Community College 40% 15% 11% 20% Town of Gilbert Special Districts 9% 8% 0% Gilbert School District Chandler School District Higley School District Mesa School District Prim ary (Operating) State County Community College Education Equalization Special Health Care District Gilbert East Valley Institute Local School District Total Prim ary $0.00 $1.35 $1.11 $0.43 $0.18 $0.00 $0.00 $3.69 $6.76 $0.00 $1.35 $1.11 $0.43 $0.18 $0.00 $0.00 $3.71 $6.77 $0.00 $1.35 $1.11 $0.43 $0.18 $0.00 $0.00 $3.60 $6.66 $0.00 $1.35 $1.11 $0.43 $0.18 $0.00 $0.00 $3.70 $6.77 Secondary (Debt) County Community College Flood Control County Library Central Arizona Project Special Health Care District Gilbert East Valley Institute Local School District Total Secondary $0.00 $0.11 $0.18 $0.06 $0.14 $0.11 $0.99 $0.05 $2.37 $4.02 $0.00 $0.11 $0.18 $0.06 $0.14 $0.11 $0.99 $0.05 $2.37 $4.02 $0.00 $0.11 $0.18 $0.06 $0.14 $0.11 $0.99 $0.05 $3.02 $4.66 $0.00 $0.11 $0.18 $0.06 $0.14 $0.11 $0.99 $0.05 $3.35 $4.99 Total State County Community College Education Equalization Flood Control County Library Central Arizona Project Special Health Care District Gilbert East Valley Institute Local School District Total Tax Rate $0.00 $1.35 $1.23 $0.43 $0.18 $0.06 $0.14 $0.30 $0.99 $0.05 $6.07 $10.78 $0.00 $1.35 $1.23 $0.43 $0.18 $0.06 $0.14 $0.30 $0.99 $0.05 $6.08 $10.79 $0.00 $1.35 $1.23 $0.43 $0.18 $0.06 $0.14 $0.30 $0.99 $0.05 $6.62 $11.33 $0.00 $1.35 $1.23 $0.43 $0.18 $0.06 $0.14 $0.30 $0.99 $0.05 $7.05 $11.76 77 Table of Contents PERSONNEL SUMMARY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 % By Fund FY 2022 Mayor and Council 2.00 2.00 2.00 2.00 2.00 Town Manager 8.35 9.35 10.35 10.35 11.35 Digital Government 8.00 14.00 14.00 14.00 14.00 Intergovernmental 2.00 2.00 2.00 2.00 2.00 Economic Development 9.00 8.00 9.00 9.00 9.00 Information Technology 42.00 47.00 52.00 52.00 52.00 Human Resources 19.00 20.00 21.00 21.00 22.00 Management and Budget 5.00 6.00 6.00 6.00 6.00 Town Clerk 5.00 5.00 6.00 6.00 6.00 Legal 28.00 31.00 31.00 31.00 31.00 Finance and Mgmt Services 25.50 26.50 28.50 28.50 28.50 Municipal Court 31.92 31.92 32.07 32.07 32.07 Development Services 73.13 74.32 75.32 75.32 76.82 Police 405.50 425.30 445.30 445.60 464.60 Fire and Rescue 216.00 216.00 217.00 217.00 225.00 Parks and Recreation 147.97 163.55 173.30 173.30 179.30 Engineering Services 4.60 5.60 5.60 5.60 6.60 1,032.97 1,087.54 1,130.44 1,130.74 1,168.24 72% 55.66 55.66 57.66 57.66 57.66 4% Water 133.50 135.68 135.93 134.93 136.93 Wastewater 45.50 48.50 49.50 49.50 49.50 Environmental Svc - Residential 79.56 81.31 82.81 82.81 85.81 Environmental Svc - Commercial 8.94 8.44 8.44 8.44 8.44 Environmental Compliance 11.84 12.09 12.59 12.59 12.59 ENTERPRISE FUNDS 279.34 286.02 289.27 288.27 293.27 18% INTERNAL SERVICE FUNDS 26.00 26.00 26.00 26.00 26.00 2% SPECIAL REVENUE 11.25 16.45 49.31 49.01 49.01 3% CIP ADMINISTRATION 12.40 13.40 13.40 13.40 14.90 1% 1,417.62 1,485.07 1,566.08 1,565.08 1,609.08 100% GENERAL FUND TOTAL GENERAL FUND STREETS FUND ENTERPRISE FUNDS TOTAL TOWN POSITIONS 78 Table of Contents LONG-TERM FINANCIAL PLANNING Background Gilbert maintains a keen focus on long-term financial security. Three organizational focus areas (strong economy, prosperous community, and exceptional built environment) have been adopted to help support the Town’s efforts to avoid the typical rise and decline of cities. Gilbert wants to break the cycle and remain a stable, vibrant community. The long-term financial planning efforts described in this section highlight some of the ways Gilbert is working to maintain a strong economy. General Fund Long-Term Financial Model Gilbert prepares an annual update to the Long-Term Financial Plan (LTFP). The plan is a tool that provides Council and citizens with information necessary to understand Gilbert’s financial condition. This dynamic tool allows the Town policy makers and staff to envision how the future might look if revenue and expenditure trends continue. The long-term financial impact of today’s decisions can also be projected. 79 Table of Contents LONG-TERM FINANCIAL PLANNING Results: FY 2020 revenues include a one-time influx of federal COVID-19 relief funds (CARES funding). Since the money came at the end of the fiscal year, expenditure of the funds was delayed and shown in FY 2021. Retirement costs are anticipated to decline in FY 2022 in response to the Town reaching target funding levels in the Public Safety Retirement System (PSPRS) retirement system. This would allow contribution rates to return to the lower, actuarially required normal contribution rate. Sales tax is the largest General Fund revenue source and is conservatively projected at $5m of growth per year. Although the Town was prepared for a decrease in sales tax revenues due to COVID-19, actual sales tax collections increased by over 15% during FY 2021. In the model, a flat dollar amount is used instead of a percentage rate so that as the Town continues to grow, the ratio of sales tax growth to total sales tax naturally declines over time. Overall, the revenue and expenditure trends are staying in close proximity which indicates a good long-term structural balance. What changed from last year: In the FY 2021 LTFP, FY 2020 actual revenues and expenditures were added, including federal COVID-19 relief funds and expenditures. Updated Staffing Model forecasts were incorporated. Assumption data was updated (i.e. retirement and benefit rates). What new things are on the horizon: Gilbert continues to monitor future capital improvement needs, including possible public safety projects like office expansion and a crime lab. A new family advocacy center is in design and planned to be constructed using additional federal COVID-19 relief funds (ARPA funds). The State Legislature is considering changes to the income tax structure which could result in a large loss of state shared revenues to Gilbert. The Town will continue to monitor and prepare for potential changes in this area. Based on discussion with Council at the February 2021 Financial Retreat, the Town sent an additional $10m payment to PSPRS and anticipates these additional funds will help Gilbert reach its funding target by the end of FY 2021 so that normal contribution rates may be used in FY 2022 and forward. This will reduce the ongoing cost of public safety service. Updated rates for Water, Environmental Services Residential, and Environmental Services Commercial are in progress and should take effect in spring 2020. In response to the economic uncertainty around COVID-19, Gilbert created a flexible budget in FY 2021 with two tiers of expenditures that would not be authorized by Council until after certain revenue targets were met. By October 2020, revenue data for the Town showed strong resiliency and Council authorized full use of the FY 2021 budget. Overall revenue trends continue to be strong for Gilbert. Loss of revenue is still an issue for Parks and Recreation programming, but it is a small portion of the Town operations as a whole. Staffing Forecast The Long-Term Financial Model projects staffing costs using data from our detailed Staffing Forecast that is updated with input from departments. The forecast was developed with the town’s build out in mind, and currently projects through 2030. The model projects utilizing three main drivers: 1) growth to support existing FTE ratios to department-identified metrics, e.g. calls for service in Fire; 2) additional weights for proposed enhancements to existing service lines, new requirements and/or increased demand; and 3) policy-level changes that would add or remove lines of service, e.g. a new park. 80 Table of Contents LONG-TERM FINANCIAL PLANNING Five-Year Plans Balanced Five-Year Plans are updated and maintained each year for the General Fund and Enterprise Funds, HURF and Roadway and Maintenance Fund (VLT), incorporating adopted Gilbert policies of Responsible Financial Management, expenditure patterns, revenue trends, fund balances, and other known financial impacts. These plans include planned department requests for the upcoming five years, known revenue and expenditure changes, capital outlay, and CIP projects. By balancing a full five-year window, timing of CIP projects becomes more of a realistic plan for infrastructure timing and less of a wish list. This timeframe also allows for advanced planning. For example, in FY 2018 the FiveYear Plans in Water and Wastewater indicated that rate adjustments needed to be considered for the long-term health of the funds. Expenditures were closely reviewed in all the enterprise funds and then a rate study was undertaken. New rates were put into place for Water, Wastewater, Environmental Services Residential, Environmental Services Commercial, and Environmental Compliance in November 2018. New rate studies are now underway for Water, Environmental Services Residential, and Environmental Services Commercial based on emerging infrastructure needs, changes in the recycling market, and increased cost of supplies. They are planned to be in place starting in FY 2022, nearly 4 years after the earlier rate changes. Having both a Five-Year Plan and a Long-Term Financial Plan (LTFP) for the General Fund provides two different forecasting methods which help the Town review trends and data from different angles, providing a more informed view of the future. The Five-Year Plan takes a more detailed look at a shorter timeframe while the LTFP looks at the impact trend changes can have over a longer horizon. The five-year forecasts for the General Fund, Enterprise Funds, and Streets Funds have been included in this document. Pension Liabilities Gilbert participates in a variety of pension systems. Most employees are part of the Arizona State Retirement System (ASRS). Elected officials participate in the Elected Officials’ Retirement Plan (EORP). Sworn police and fire employees participate in the Public Safety Personnel Retirement System (PSPRS). Most of the systems are pooled with multiple jurisdictions participating. In a pooled system, all the participants pay the same rate and the assets/liabilities are jointly held. 81 Table of Contents LONG-TERM FINANCIAL PLANNING Retirement System ASRS EORP PSPRS (Tiers 1&2) PSPRS (Tiers 1&2) PSPRS (Tier 3) Participants Civilian Employees Elected Officials Sworn Fire Sworn Police Sworn Fire & Police Structure Pooled Pooled Individual Individual Pooled Funded Status Pension only/Pension and Health June 30, 2020 71.73% / 72.8% 32.1% / 34.3% 88.8% / 89.2% 82.0% / 82.6% 101.4% / 103.0% Sworn employees hired before July 1, 2017, are part of Tiers 1 and 2 in the PSPRS system. Sworn employees entering service after that date are part of Tier 3. PSPRS is pooled for Tier 3 employees. Tier 1 and 2 for both Police and Fire are individual plans with the Town of Gilbert bearing responsibility for the unfunded liability. In FY 2016, the Town began an active effort to pay down the unfunded liability and increase the funding ratio. By June 30, 2020, the funding ratio for Police and Fire combined reached 85% funded. Through continued efforts, the Town should reach its goal of 90% funded by FY 2021 (depending on market impacts from COVID-19). The actuarial report for FY 2021 is not available until December 2021. For details on Gilbert’s funding strategy, see the PSPRS Pension Funding section of Gilbert’s Policies of Responsible Financial Management. Debt Analysis Gilbert uses debt carefully and strategically evaluates options to reduce interest costs. At the March 2020 Financial Retreat, Council directed staff to begin setting aside funds to pay down General Fund debt when it is callable in July 2025. This will significantly reduce the amount of interest paid by the Town. Council also authorized a question to be added to the ballot in November 2021 for voters to consider approving $515m in Transportation funding. The Town’s intent would be to use secondary property tax to repay the debt over time, keeping the property tax rate at $0.99 per $100 of assessed value (which is the current property tax rate). Finally, Council is planning to use federal COVID-19 relief funds (ARPA funds) to construct a family advocacy center. Originally, the plan was to include the funding request with the November 2021 ballot for secondary property tax authorization. Use of ARPA funds removed the need to request additional tax dollars for this project. 82 Table of Contents LONG-TERM FINANCIAL PLANNING One-Time vs Ongoing Expenditures Gilbert avoids the use of one-time revenue to support ongoing expenditure. Also, in recognition that sales tax can be volatile depending on economic conditions, and sales tax from construction is the most volatile of Gilbert’s sales tax categories, Gilbert has chosen to designate $5m of construction sales tax as one-time money each year instead of counting on it as ongoing revenue. This helps protect the Town from changes in the economy. Each year when the budget is developed, staff carefully monitor ongoing expenditures to ensure that the recommended budget does not exceed ongoing revenues. Preparation for Economic Volatility Sales tax is the major revenue source for Gilbert’s General Fund operations, which makes General Fund the most susceptible to changing economic conditions. To protect against volatility, Gilbert under budgets sales tax revenues, removes $5m of construction sales tax to be used for one-time (not ongoing) expenditures, maintains $15m of General Fund contingency, and maintains an additional minimum fund balance (3 months operating plus one year of debt service) in case of a rainy day. Conservatively budgeting sales tax helps Gilbert keep expenditures low and provides time to react if revenues decline. Assuming revenues come in above budget, the money is then used for one-time expenditures the following year (after the money has already been received). This practice has proven to be very effective and helpful in providing reaction time for economic changes related to COVID-19. 83 Table of Contents LONG-TERM FINANCIAL PLANNING Although the Town was prepared financially for sales tax to decline in FY 2021, sales remained strong and continued to grow. Contingency and minimum fund balances are also kept in all the enterprise funds to help protect against changing market conditions, although the revenue sources for the enterprise funds are much more stable and predictable. Zero Based Budgeting As part of Gilbert’s strategy for long-term financial health, 1/3 of the Town completes zero based budgeting each year. This approach has saved the Town $1.7m in preparation for FY 2022 and nearly $9m since FY 2018. Continuing to reset department budgets through zero based budgeting helps ensure that resources are correctly aligned with the costs needed to deliver approved levels of service. Benchmarking Gilbert makes a continuous effort to benchmark with other communities in relation to performance, cost of living, and cost of service. Benchmarking provides data to help Gilbert ensure services are being provided in a cost-effective manner and gives insight into areas of future improvement. The Town participates in the Valley Benchmark Cities group, which is an ongoing regional collaborative that identifies measures that are relevant to citizens and public managers in an effort to identify and gauge municipal performance. Through this collaborative, citizens can weigh Gilbert on a local scale to see how the Town performs when compared to our neighboring jurisdictions. In addition, every two years the Town produces the Gilbert Benchmark Report, which compares Gilbert to 42 communities in 13 states across 75 different measures. These measures touch on almost every major service area in the Town. The report allows any external organization or individual to see how Gilbert’s performance stacks up against its peers locally and nationally. Finally, in 2018, the Town of Gilbert became a founding member of the Arizona Data Coalition. The group consists of municipalities that have developed an open data portal and it meets regularly with the purpose of ensuring that the data reported can be compared across municipalities. 84 Table of Contents LONG-TERM FINANCIAL PLANNING Copies of the benchmark reports can be found at www.gilbertaz.gov under the Management and Budget department page. Annual Financial Retreat with Council Each year, Council and staff meet to discuss financial topics. This is an opportunity to review progress, examine financial data, set and review financial goals, and discuss concerns or future opportunities. In February 2021, the Financial Retreat included discussion on: • Annual Budget Process • Transportation Master Plan • Transportation and Infrastructure Bond • Advocacy Center • PSPRS Funding Update • Recycle Market Update and Rate Needs • Commercial Collection Update and Rate Needs • North Water Treatment Plant Infrastructure Needs • Water System Development Fee Update • Long Range Infrastructure Planning Update • Food Tax Discussion • Long Term Financial Model Review • Crime Lab Needs • Business License Data and Process • Community Engagement • Northwest Growth Area Redevelopment Fiscal Policy Review Gilbert’s Policies of Responsible Financial Management are reviewed and updated annually in an effort to continually improve fiscal sustainability and best practices. All changes are brought to Council for consideration and adoption. This year, policies related to Gilbert’s zero-base practices were added. Zero base budgeting is a wellestablished part of Gilbert’s budget process, but during work with What Works Cities it was discovered that the practice was not formally part of the Town’s policies. This oversight has now been corrected. The June 2021 financial policy revisions also included an increase in minimum fund balance from 25% to 30% for the medical self-insurance fund due to high expenditure volatility in this area. 85 Table of Contents REVENUE SOURCES ALL REVENUE SOURCES This section of the budget document includes detailed information regarding revenue types, including historical information, assumptions for the FY 2022 budget, and future projections. Information on bond proceeds, property tax, and special assessments is found in the debt section. The total revenue anticipated for FY 2022 is $988,252,510. Of this amount, $685,452,750 is anticipated in new revenue collections and $302,799,760 in carryover funds, as fund balance is also applied for one-time expenses. Historically, large spikes in revenue in a given year can typically be attributed to the sale of bonds for capital projects, however current levels of construction-related revenues are also considered nonrecurring, and are therefore applied toward nonrecurring expenses. Details on areas of change are found in the summary section of the budget. The major revenue sources for all funds are shown on the table and graph below by major categories. FY 2022 Revenue Sources All Funds by Type (Excludes Transfers) Revenue Type Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Taxes and Fees License and Permits Intergovernmental Charges for Service Fines and Forfeits Other Non-Operating $127,868,637 5,785,678 88,762,791 130,310,753 3,898,014 60,832,564 $137,880,307 4,745,754 118,901,350 137,006,543 3,084,384 185,908,171 $129,073,230 3,709,000 125,674,270 145,601,350 3,528,000 153,886,030 $139,203,230 4,572,900 130,908,770 145,548,002 3,017,000 74,394,544 $140,797,180 3,931,000 132,696,640 152,462,690 3,119,000 252,446,240 Total $417,458,437 $587,526,509 $561,471,880 $497,644,446 $685,452,750 Taxes and Fees 20.5% Other Non-Operating 36.8% License and Permits 0.6% Intergovernmental 19.4% Charges for Service 22.2% Fines and Forfeits 0.5% 86 Table of Contents REVENUE SOURCES TAXES AND FEES Local Sales Tax Gilbert levies a one and one-half percent sales tax on sales transacted within Gilbert’s boundary. The State collects sales tax revenue and remits the amount collected weekly. Gilbert has seen year over year sales tax increases of 8% or above for the past nine years. Staff cautiously monitors the amounts attributable to construction as the town approaches build out, and allocates $5 million of sales tax received from construction activities to one-time instead of ongoing expenses. The projections are based on the following assumptions, which remain consistent from last year:      Retail sales tax will remain somewhat stable in Gilbert, and will continue to increase over time Any future spikes in construction sales tax will be considered one-time, not sustainable Permit activity will level off as growth continues at a more even pace Other sales tax areas will grow at the same pace as retail The sales tax rate will hold steady at 1.5% Below is a five year history of the three major revenue sources for the General Fund: 87 Table of Contents REVENUE SOURCES Property Tax Gilbert has a secondary property tax rate, which can only be used to repay debt issued for voter approved bonds. General Obligation bonds are issued to pay for construction of streets, parks, facilities, and utility infrastructure. The rate is approximately $0.99 per $100 in secondary assessed value, which equates to about 9% of the total property tax rate for property in the Gilbert School District. While the Gilbert School District is the largest, there are four school districts that cover Gilbert including Gilbert, Higley, Mesa, and Chandler. More information on general obligation debt and the property tax is found in the debt section as well as on the property tax rate page. System Development Fees System Development Fees (SDF) are charged to all new development. The fees are collected to pay for infrastructure required due to growth, so that new growth is provided the same level of service as the existing community. Fees are collected for traffic signals, transportation, water, wastewater, parks, police, fire and general government (debt service only). A water resource fee is charged to pay for the cost of increasing water rights to accommodate new growth and guarantee a 100-year assured water supply. Gilbert completed a full SDF study in partnership with a third party consultant, adopted April 2019. LICENSE AND PERMITS License fees are charged for business registration and alcoholic beverage licenses. Permit fees are charged for building, fire, engineering, signs, and alarms. Permit fee revenue is subject to changes in the construction industry. INTERGOVERNMENTAL Funding received from any other government agency is considered intergovernmental. The largest source is state shared revenue for sales tax, income tax, highway user revenue, vehicle license tax and local transportation assistance fund. State Shared Sales Tax Twenty-five percent of the distribution base of state sales tax is distributed based on the relation of Gilbert’s population to the total population of all incorporated cities and towns in the state. State Shared Income Tax Fifteen percent of the state income tax is distributed based on the relation of Gilbert’s population to the total population of all incorporated cities and towns in the state. There is a two year time lag in distribution. Therefore, the tax on income earned in FY 2020 is distributed to cities in FY 2022. This is sometimes referred to as Urban Revenue Sharing. During COVID, a filing extension was available. The later income tax filing means revenues were recognized in the following fiscal year, which is why the budgeted revenues for FY 2022 are lower than usual. 88 Table of Contents REVENUE SOURCES Highway User Revenue (HURF) Cities and towns receive 27.5% of the highway user revenue fund. One half of the monies received are distributed based on the relation of Gilbert’s population to the total population of all incorporated cities and towns in the State. The remaining one half is distributed based on the basis of the “county of origin” of gasoline sales and the relation of Gilbert’s population to the total incorporated population of Maricopa County. These funds must be used solely for street purposes. Vehicle License Tax (VLT) Twenty-five percent of the net revenues collected for the licensing of motor vehicles by the county are distributed back based on the population of Gilbert in relation to the total incorporated population of Maricopa County. Local Transportation Assistance Fund (LTAF) The State Lottery distributes funds based on population. LTAF funds are applied only to transit-related expenses. CHARGES FOR SERVICE All charges for service are based on the philosophy that whoever benefits from the service should pay a portion or all of the cost to provide that service. Charges for service include user fees for recreation services, and enterprise revenue including water consumption, wastewater, solid waste disposal, and environmental compliance. The goal is for internal services, enterprise operations, and all adult sports to be 100% self-supporting. Gilbert completes an annual rate review to examine the rates and rate structures for Water, Wastewater, Environmental Services, and Environmental Compliance. Water Water user fees are reviewed annually to ensure that revenue is able to cover 100% of the actual and anticipated cost of providing water to customers. The cost includes pumping water from the ground, treating the surface and ground water, distributing the water to customers, reading the meters, and maintaining the system. The largest revenue source for the Water Fund is revenues received from meter water sales. Due to an increase in infrastructure needs at the North Water Treatment Plant, a new rate analysis is currently underway to keep the fund balanced over the next five years. 89 Table of Contents REVENUE SOURCES Wastewater Staff reviews wastewater fees annually to ensure revenue covers 100% of the cost of operations. Wastewater operations include collection, treatment, and recovery of wastewater. Wastewater revenues primarily consist of residential/commercial wastewater charges for and charges for reclaimed water. Of these three revenue sources, the largest revenue source is residential sewer, contributing approximately 86% of the total fund revenues. Commercial and reclaimed revenues account for approximately 9% and 5% respectively. Rate and structure changes were implemented in FY 2019 in order to balance ongoing revenues and expenditures. Environmental Services Environmental Services Residential includes solid waste collection of residential barrels, uncontained, and recycling. It also includes the operation of the household hazardous waste facility. Environmental Services Commercial includes solid waste collection for commercial and roll-off customers. Annual rate reviews ensure that revenue covers the total cost of operations. The costs impacting rates the most in these funds are personnel, landfill tipping fees, equipment maintenance, and replacement. Recycle program changes and a new rate study are underway in FY 2022 to keep the fund balanced over the next five years. Environmental Compliance Environmental Compliance is a new fee adopted in FY 2019 in order to appropriately fund storm water and street cleaning operations as well as required environmental compliance programs, such as air quality etc. The fee is a flat fee and is assessed to all residential and commercial customers. FINES AND FORFEITS Fines are collected by the Court based on citations issued by the Police Department and cases prosecuted by the Prosecutor’s office. OTHER NON-OPERATING This revenue category includes property rental, insurance recoveries, donations and contributions, and other one-time revenue not categorized elsewhere. Most of the other non-operating is highly unpredictable and is included in the budget at a minimal amount unless a specific source is known during budget preparation. Investment Income In order to maximize available resources, Gilbert reviews upcoming expenditure needs and works with a financial advisor to appropriately invest cash. This is accomplished through a well-diversified portfolio of investments consistent with A.R.S.§35-323. Gilbert’s investment strategy is guided by written policy with a focus on safety, liquidity, and returns. Assessments Assessment districts are established for street lights, parkway improvements, and capital improvements that benefit specific users. The street light district (SLID) revenue is based on the cost of electricity for the district area. The amount is revised and levied every year, and each district is calculated separately. Parkway Improvement Districts (PKID) pay for the cost of maintenance and improvements in parkway areas for eleven subdivisions in Gilbert. The amount for each PKID is levied on an equal per lot basis. 90 Table of Contents REVENUE SOURCES The levy for these districts is calculated and assessed annually based on projected and historical costs. The levy for street lights and parkway maintenance is collected on the property tax bill and is included with taxes and fees. Capital Improvement Districts repay improvement debt issued for one-time construction of infrastructure. The benefited property in the area is levied an assessment to repay the debt issued. This revenue is included in the other non-operating category. 91 Table of Contents GENERAL FUND FIVE-YEAR FORECAST GENERAL FUND - FIVE-YEAR FORECAST Budget FY 2022 Projected FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 BEGINNING FUND BALANCE (Less Committed) 127,362,000 55,175,000 52,698,000 54,635,000 52,828,000 REVENUE 187,384,000 200,704,000 210,742,000 219,870,000 228,225,000 TOTAL REVENUE 187,384,000 TRUE 7,754,000 TRUE 322,500,000 200,704,000 TRUE 7,754,000 TRUE 263,633,000 210,742,000 TRUE 7,754,000 TRUE 271,194,000 219,870,000 TRUE 7,754,000 TRUE 282,259,000 228,225,000 TRUE 7,754,000 TRUE 288,807,000 179,560,000 179,560,000 648,000 9,905,000 179,560,000 764,000 16,506,000 179,560,000 825,000 23,158,000 179,560,000 960,000 30,470,000 179,560,000 190,113,000 196,830,000 203,543,000 210,990,000 5,387,000 4,335,000 5,615,000 3,382,000 TRANSFERS IN TOTAL SOURCES ONGOING EXPENDITURES BASE EXPENDITURES CIP MAINTENANCE COSTS FIVE-YEAR PLAN SUB-TOTAL ONGOING EXPENDITURES ONE-TIME EXPENDITURES ONE-TIME EXPENDITURES FIVE-YEAR PLAN CAPITAL OUTLAY CONTINGENCY ECONOMIC DEVELOPMENT RESERVE 3,308,000 10,000,000 5,000,000 SUB-TOTAL ONE-TIME EXPENDITURES 44,050,000 5,387,000 4,335,000 5,615,000 3,382,000 TRANSFER OUT CAPITAL OTHER 18,934,000 24,781,000 154,000 15,281,000 113,000 15,281,000 4,992,000 15,281,000 65,000 15,281,000 SUB-TOTAL TRANSFERS OUT 43,715,000 15,435,000 15,394,000 20,273,000 15,346,000 TOTAL USES ANNUAL OPERATING RESULT 267,325,000 TRUE (72,187,000) 210,935,000 TRUE (2,477,000) 216,559,000 TRUE 1,937,000 229,431,000 TRUE (1,807,000) 229,718,000 TRUE 6,261,000 FUND BALANCE 55,175,000 52,698,000 54,635,000 52,828,000 59,089,000 MINIMUM FUND BALANCE 55,110,000 52,250,000 53,920,000 55,600,000 57,460,000 65,000 448,000 715,000 (2,772,000) 1,629,000 FUND BALANCE ABOVE MINIMUM 25,742,000 Five-Year Plan Assumptions:  Transfer to the General Equipment Replacement Fund was increased from FY 2020 based on beginning to fund repair and replacement of both rolling stock and infrastructure through this fund  Transfer to Debt Service remains stable from FY 2021 even though several PFMPC issuances had final payments in FY 2021. The additional transfer amount will be set aside to pay down other General Fund debt which will reduce interest costs.  Compensation structure is maintained in five-year plan as directed by compensation philosophy adopted by Council  Minimum fund balance per policy is calculated at three months of operating expenses and one year of debt service  Contingency is included in FY 2022 at $10,000,000 which is consistent with prior years 92 Table of Contents ROADWAY AND MAINTENANCE FIVE-YEAR FORECAST ROADWAY AND MAINTENANCE FUND - FIVE-YEAR FORECAST Budget FY 2022 Projected FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 BEGINNING FUND BALANCE (Less Committed) 10,854,000 1,889,000 (338,000) 455,000 (527,000) REVENUE 11,908,000 12,262,000 12,505,000 12,753,000 13,006,000 TOTAL REVENUE 11,908,000 TRUE 164,000 TRUE 22,926,000 12,262,000 TRUE 164,000 TRUE 14,315,000 12,505,000 TRUE 164,000 TRUE 12,331,000 12,753,000 TRUE 164,000 TRUE 13,372,000 13,006,000 TRUE 164,000 TRUE 12,643,000 4,397,000 4,397,000 154,000 102,000 4,397,000 296,000 204,000 4,397,000 419,000 306,000 4,397,000 419,000 408,000 4,397,000 4,653,000 4,897,000 5,122,000 5,224,000 1,000,000 1,000,000 1,000,000 1,000,000 TRANSFERS IN TOTAL SOURCES ONGOING EXPENDITURES BASE EXPENDITURES CIP MAINTENANCE COSTS FIVE-YEAR PLAN SUB-TOTAL ONGOING EXPENDITURES ONE-TIME EXPENDITURES ONE-TIME EXPENDITURES FIVE-YEAR PLAN CAPITAL OUTLAY CONTINGENCY 2,541,000 900,000 SUB-TOTAL ONE-TIME EXPENDITURES 3,441,000 1,000,000 1,000,000 1,000,000 1,000,000 TRANSFER OUT CAPITAL OTHER 12,529,000 670,000 8,330,000 670,000 5,309,000 670,000 7,107,000 670,000 4,154,000 670,000 SUB-TOTAL TRANSFERS OUT 13,199,000 9,000,000 5,979,000 7,777,000 4,824,000 TOTAL USES ANNUAL OPERATING RESULT 21,037,000 TRUE (8,965,000) 14,653,000 TRUE (2,227,000) 11,876,000 TRUE 793,000 13,899,000 TRUE (982,000) 11,048,000 TRUE 2,122,000 FUND BALANCE 1,889,000 (338,000) 455,000 (527,000) 1,595,000 MINIMUM FUND BALANCE 1,100,000 1,160,000 1,220,000 1,280,000 1,310,000 789,000 (1,498,000) (765,000) (1,807,000) 285,000 FUND BALANCE ABOVE MINIMUM Five-Year Plan Assumptions:  FY 2022 Transfers Out Other are the contributions to the Repair and Replacement Fund for rolling stock  Increase in revenue is a result of increase in Vehicle License Tax based on anticipated growth over time  Timing of Capital Projects currently included in FY 2023 will be closely evaluated against available revenue so minimum fund balance is met 93 Table of Contents STREETS FIVE-YEAR FORECAST STREETS FUND - FIVE-YEAR FORECAST Budget FY 2022 Projected FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 BEGINNING FUND BALANCE (Less Committed) 8,730,000 7,951,000 6,850,000 5,900,000 5,133,000 REVENUE 17,345,000 17,864,000 18,220,000 18,584,000 18,955,000 TOTAL REVENUE 17,345,000 TRUE TRUE 26,075,000 17,864,000 TRUE TRUE 25,815,000 18,220,000 TRUE TRUE 25,070,000 18,584,000 TRUE TRUE 24,484,000 18,955,000 TRUE TRUE 24,088,000 15,845,000 15,845,000 11,000 1,780,000 15,845,000 36,000 1,960,000 15,845,000 37,000 2,140,000 15,845,000 37,000 2,320,000 15,845,000 17,636,000 17,841,000 18,022,000 18,202,000 - - - - TRANSFERS IN TOTAL SOURCES ONGOING EXPENDITURES BASE EXPENDITURES CIP MAINTENANCE COSTS FIVE-YEAR PLAN SUB-TOTAL ONGOING EXPENDITURES ONE-TIME EXPENDITURES ONE-TIME EXPENDITURES FIVE-YEAR PLAN CAPITAL OUTLAY CONTINGENCY 30,000 500,000 SUB-TOTAL ONE-TIME EXPENDITURES 950,000 - - - - TRANSFER OUT CAPITAL OTHER 1,329,000 1,329,000 1,329,000 1,329,000 1,329,000 SUB-TOTAL TRANSFERS OUT 1,329,000 1,329,000 1,329,000 1,329,000 1,329,000 TOTAL USES ANNUAL OPERATING RESULT 18,124,000 TRUE (779,000) 18,965,000 TRUE (1,101,000) 19,170,000 TRUE (950,000) 19,351,000 TRUE (767,000) 19,531,000 TRUE (576,000) FUND BALANCE 7,951,000 6,850,000 5,900,000 5,133,000 4,557,000 MINIMUM FUND BALANCE 3,960,000 4,410,000 4,460,000 4,510,000 4,550,000 FUND BALANCE ABOVE MINIMUM 3,991,000 2,440,000 1,440,000 623,000 7,000 420,000 Five-Year Plan Assumptions:  FY 2022 Transfers Out Other is an overhead allocation to the General Fund  Increase in revenue is a result of increase in Highway User Fee based on anticipated growth over time 94 Table of Contents WATER FUND FIVE-YEAR FORECAST WATER FUND - FIVE-YEAR FORECAST Budget FY 2022 Projected FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 BEGINNING FUND BALANCE (Less Committed) 48,884,000 31,343,000 31,862,000 27,291,000 23,328,000 REVENUE 55,317,000 62,885,000 63,910,000 64,953,000 66,014,000 TOTAL REVENUE 55,317,000 TRUE TRUE 104,201,000 62,885,000 TRUE TRUE 94,228,000 63,910,000 TRUE TRUE 95,772,000 64,953,000 TRUE TRUE 92,244,000 66,014,000 TRUE TRUE 89,342,000 32,464,000 32,464,000 242,000 1,102,000 32,464,000 297,000 1,794,000 32,464,000 297,000 2,457,000 32,464,000 322,000 3,682,000 32,464,000 33,808,000 34,555,000 35,218,000 36,468,000 115,000 892,000 292,000 - TRANSFERS IN TOTAL SOURCES ONGOING EXPENDITURES BASE EXPENDITURES CIP MAINTENANCE COSTS FIVE-YEAR PLAN SUB-TOTAL ONGOING EXPENDITURES ONE-TIME EXPENDITURES ONE-TIME EXPENDITURES FIVE-YEAR PLAN CAPITAL OUTLAY CONTINGENCY 265,000 2,500,000 SUB-TOTAL ONE-TIME EXPENDITURES 4,007,000 115,000 892,000 292,000 - TRANSFER OUT CAPITAL OTHER 17,135,000 19,252,000 691,000 27,752,000 4,282,000 28,752,000 3,654,000 29,752,000 3,000 30,752,000 SUB-TOTAL TRANSFERS OUT 36,387,000 28,443,000 33,034,000 33,406,000 30,755,000 TOTAL USES ANNUAL OPERATING RESULT 72,858,000 TRUE (17,541,000) 62,366,000 TRUE 519,000 68,481,000 TRUE (4,571,000) 68,916,000 TRUE (3,963,000) 67,223,000 TRUE (1,209,000) FUND BALANCE 31,343,000 31,862,000 27,291,000 23,328,000 22,119,000 MINIMUM FUND BALANCE 17,920,000 25,680,000 25,870,000 26,030,000 26,350,000 FUND BALANCE ABOVE MINIMUM 13,423,000 6,182,000 1,421,000 (2,702,000) (4,231,000) 1,242,000 Five-Year Plan Assumptions:  Infrastructure Investment is needed at the North Water Treatment Plant. After exploration of the most cost-effective options, rate changes are anticipated in FY 2022 and $110million in bonds (with the first payment due in FY 2023) have been used as placeholders in the five-year plan.  Transfers Out Other includes a transfer to the Repair and Replacement Fund, an overhead allocation to the General Fund, and anticipated future debt payments  Revenue includes $8.9million for the planned rate increase in spring 2022 95 Table of Contents WASTEWATER FUND FIVE-YEAR FORECAST WASTEWATER FUND - FIVE-YEAR FORECAST Budget FY 2022 Projected FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 BEGINNING FUND BALANCE (Less Committed) 22,149,000 8,640,000 5,806,000 5,327,000 4,569,000 REVENUE 31,126,000 31,645,000 32,172,000 32,708,000 33,254,000 TOTAL REVENUE 31,126,000 TRUE 1,035,000 TRUE 54,310,000 31,645,000 TRUE 1,035,000 TRUE 41,320,000 32,172,000 TRUE 1,035,000 TRUE 39,013,000 32,708,000 TRUE 1,035,000 TRUE 39,070,000 33,254,000 TRUE 1,035,000 TRUE 38,858,000 16,989,000 16,989,000 989,000 160,000 16,989,000 989,000 320,000 16,989,000 989,000 480,000 16,989,000 989,000 640,000 16,989,000 18,138,000 18,298,000 18,458,000 18,618,000 1,480,000 1,022,000 1,271,000 1,694,000 TRANSFERS IN TOTAL SOURCES ONGOING EXPENDITURES BASE EXPENDITURES CIP MAINTENANCE COSTS FIVE-YEAR PLAN SUB-TOTAL ONGOING EXPENDITURES ONE-TIME EXPENDITURES ONE-TIME EXPENDITURES FIVE-YEAR PLAN CAPITAL OUTLAY CONTINGENCY 1,334,000 55,000 2,000,000 SUB-TOTAL ONE-TIME EXPENDITURES 3,389,000 1,480,000 1,022,000 1,271,000 1,694,000 TRANSFER OUT CAPITAL OTHER 13,628,000 11,664,000 4,232,000 11,664,000 2,702,000 11,664,000 3,108,000 11,664,000 12,082,000 11,664,000 SUB-TOTAL TRANSFERS OUT 25,292,000 15,896,000 14,366,000 14,772,000 23,746,000 TOTAL USES 45,670,000 TRUE (13,509,000) 35,514,000 TRUE (2,834,000) 33,686,000 TRUE (479,000) 34,501,000 TRUE (758,000) 44,058,000 TRUE (9,769,000) FUND BALANCE 8,640,000 5,806,000 5,327,000 4,569,000 (5,200,000) MINIMUM FUND BALANCE 7,950,000 8,230,000 8,270,000 8,310,000 8,350,000 690,000 (2,424,000) (2,943,000) (3,741,000) (13,550,000) ANNUAL OPERATING RESULT FUND BALANCE ABOVE MINIMUM Five-Year Plan Assumptions:  The long-term health of this fund and potential rate changes will be evaluated in FY 2022.  Increase in revenue is based on an anticipated growth rate in customers of 1.75% for both residential and commercial accounts.  Transfers Out Other includes a transfer to the Repair and Replacement Fund, an overhead allocation to the General Fund, and anticipated future debt payments. 96 Table of Contents ENVIRONMENTAL SERVICES - RESIDENTIAL FIVE-YEAR FORECAST ENV SERVICES RESIDENTIAL FUND - FIVE-YEAR FORECAST Budget FY 2022 Projected FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 BEGINNING FUND BALANCE (Less Committed) 11,673,000 4,070,000 4,452,000 4,093,000 4,386,000 REVENUE 16,277,000 20,059,000 20,407,000 20,761,000 21,121,000 TOTAL REVENUE 16,277,000 TRUE TRUE 27,950,000 20,059,000 TRUE TRUE 24,129,000 20,407,000 TRUE TRUE 24,859,000 20,761,000 TRUE TRUE 24,854,000 21,121,000 TRUE TRUE 25,507,000 16,287,000 16,287,000 4,000 508,000 16,287,000 4,000 829,000 16,287,000 4,000 1,029,000 16,287,000 4,000 1,289,000 16,287,000 16,799,000 17,120,000 17,320,000 17,580,000 - 768,000 55,000 357,000 TRANSFERS IN TOTAL SOURCES ONGOING EXPENDITURES BASE EXPENDITURES CIP MAINTENANCE COSTS FIVE-YEAR PLAN SUB-TOTAL ONGOING EXPENDITURES ONE-TIME EXPENDITURES ONE-TIME EXPENDITURES FIVE-YEAR PLAN CAPITAL OUTLAY CONTINGENCY 1,200,000 SUB-TOTAL ONE-TIME EXPENDITURES 1,295,000 - 768,000 55,000 357,000 TRANSFER OUT CAPITAL OTHER 3,575,000 2,723,000 2,878,000 2,878,000 115,000 2,978,000 3,078,000 SUB-TOTAL TRANSFERS OUT 6,298,000 2,878,000 2,878,000 3,093,000 3,078,000 TOTAL USES ANNUAL OPERATING RESULT 23,880,000 TRUE (7,603,000) 19,677,000 TRUE 382,000 20,766,000 TRUE (359,000) 20,468,000 TRUE 293,000 21,015,000 TRUE 106,000 FUND BALANCE 4,070,000 4,452,000 4,093,000 4,386,000 4,492,000 MINIMUM FUND BALANCE 4,070,000 4,200,000 4,280,000 4,330,000 4,400,000 - 252,000 (187,000) 56,000 92,000 95,000 FUND BALANCE ABOVE MINIMUM Five-Year Plan Assumptions:  Transfers Out Other includes a transfer to the Repair and Replacement Fund as well as an overhead allocation to the General Fund.  Revenue includes $4.6 million for the planned rate increase in spring 2022. 97 Table of Contents ENVIRONMENTAL SERVICES COMMERCIAL FIVE-YEAR FORECAST ENV SERVICES COMMERCIAL FUND - FIVE-YEAR FORECAST Budget FY 2022 Projected FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 BEGINNING FUND BALANCE (Less Committed) 1,227,000 600,000 694,000 754,000 716,000 REVENUE 2,797,000 3,099,500 3,100,000 3,100,000 3,100,000 TOTAL REVENUE 2,797,000 TRUE TRUE 4,024,000 3,099,500 TRUE TRUE 3,699,500 3,100,000 TRUE TRUE 3,794,000 3,100,000 TRUE TRUE 3,854,000 3,100,000 TRUE TRUE 3,816,000 2,398,100 2,398,000 36,000 2,398,000 71,000 2,398,000 106,000 2,398,000 141,000 2,398,100 2,434,000 2,469,000 2,504,000 2,539,000 - - - - TRANSFERS IN TOTAL SOURCES ONGOING EXPENDITURES BASE EXPENDITURES CIP MAINTENANCE COSTS FIVE-YEAR PLAN SUB-TOTAL ONGOING EXPENDITURES ONE-TIME EXPENDITURES ONE-TIME EXPENDITURES FIVE-YEAR PLAN CAPITAL OUTLAY CONTINGENCY 250,000 SUB-TOTAL ONE-TIME EXPENDITURES 291,900 - - - - TRANSFER OUT CAPITAL OTHER 163,000 571,000 571,000 571,000 63,000 571,000 571,000 SUB-TOTAL TRANSFERS OUT 734,000 571,000 571,000 634,000 571,000 3,424,000 TRUE (627,000) 3,005,000 TRUE 94,500 3,040,000 TRUE 60,000 3,138,000 TRUE (38,000) 3,110,000 TRUE (10,000) FUND BALANCE 600,000 694,500 754,000 716,000 706,000 MINIMUM FUND BALANCE 600,000 610,000 620,000 630,000 630,000 - 84,500 134,000 86,000 76,000 TOTAL USES ANNUAL OPERATING RESULT 41,900 FUND BALANCE ABOVE MINIMUM Five-Year Plan Assumptions:  Transfers Out Other includes a transfer to the Repair and Replacement Fund as well as an overhead allocation to the General Fund  Revenue includes $400,000 for the planned rate increase in spring 2022. 98 Table of Contents ENVIRONMENTAL COMPLIANCE FIVE-YEAR FORECAST ENVIRONMENTAL COMPLIANCE FUND - FIVE-YEAR FORECAST Budget FY 2022 Projected FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 BEGINNING FUND BALANCE (Less Committed) 1,577,000 976,000 754,000 657,000 783,000 REVENUE 5,058,000 4,612,000 4,670,000 4,728,000 4,787,000 TOTAL REVENUE 5,058,000 TRUE TRUE 6,635,000 4,612,000 TRUE TRUE 5,588,000 4,670,000 TRUE TRUE 5,424,000 4,728,000 TRUE TRUE 5,385,000 4,787,000 TRUE TRUE 5,570,000 1,734,000 1,734,000 25,000 1,734,000 50,000 1,734,000 75,000 1,734,000 100,000 1,734,000 1,759,000 1,784,000 1,809,000 1,834,000 - - - - TRANSFERS IN TOTAL SOURCES ONGOING EXPENDITURES BASE EXPENDITURES CIP MAINTENANCE COSTS FIVE-YEAR PLAN SUB-TOTAL ONGOING EXPENDITURES ONE-TIME EXPENDITURES ONE-TIME EXPENDITURES FIVE-YEAR PLAN CAPITAL OUTLAY CONTINGENCY 38,000 250,000 SUB-TOTAL ONE-TIME EXPENDITURES 296,000 - - - - TRANSFER OUT CAPITAL OTHER 854,000 2,775,000 300,000 2,775,000 208,000 2,775,000 18,000 2,775,000 2,775,000 SUB-TOTAL TRANSFERS OUT 3,629,000 3,075,000 2,983,000 2,793,000 2,775,000 TOTAL USES 5,659,000 TRUE (601,000) 4,834,000 TRUE (222,000) 4,767,000 TRUE (97,000) 4,602,000 TRUE 126,000 4,609,000 TRUE 178,000 FUND BALANCE 976,000 754,000 657,000 783,000 961,000 MINIMUM FUND BALANCE 430,000 440,000 450,000 450,000 460,000 FUND BALANCE ABOVE MINIMUM 546,000 314,000 207,000 333,000 501,000 ANNUAL OPERATING RESULT 8,000 Five-Year Plan Assumptions:  Transfers Out Other includes a transfer to the Repair and Replacement Fund, as well as an overhead allocation to the General Fund  Decrease in revenue between FY 2022 and FY 2023 is due to an anticipated one-time revenue in FY 2022 from an outside funding source for a capital project 99 Table of Contents 100 Table of Contents __________________________________________ Table of Contents Table of Contents GENERAL FUND FUND DESCRIPTION The General Fund is the largest operating fund in the budget and includes the most diverse operations. The General Fund provides accounting for all activities that do not have a specific revenue source. The revenue collected for support of the entire community is deposited in the General Fund to finance Public Safety, Development Services, Parks and Recreation, and Internal Support functions. Much of the General Fund is supported by tax revenues, but services that benefit a specific user often recover all or part of the cost of service through a user fee. The following table indicates the percentage of tax support provided for each major area: Program FY 2022 Budgeted Expenses FY 2022 Fee Supported Mayor and Council $ 799,680 $ Manager 2,266,870 Digital Communication 1,889,790 Intergovernmental Relations 428,490 Economic Development 2,510,770 Information Technology 16,156,250 Human Resources 2,915,950 Management and Budget 762,470 Town Clerk 1,000,750 Legal Services 3,885,020 Management Services 3,158,010 Municipal Court 3,521,940 Development Services 8,354,750 Police 61,716,320 Fire and Rescue 37,782,490 Parks and Recreation 26,509,260 Public Works Engineering 860,040 Non-Departmental* 89,437,770 Total General Fund FY 2022 Transfer Supported FY 2022 Tax Supported FY 2022 % Tax Supported 100,000 $ 120,000 2,000 125,000 255,000 5,988,000 2,612,000 1,865,000 5,012,300 - 225,730 $ 473,950 515,840 1,751,030 483,200 1,406,590 128,350 300,140 2,390,770 3,334,840 12,821,410 635,950 2,278,000 228,360 534,110 1,000,750 423,660 3,461,360 732,320 2,300,690 3,266,940 2,366,750 15,000 59,089,320 80,000 35,837,490 650,560 20,846,400 860,040 300,000 89,137,770 59% 77% 74% 70% 95% 79% 78% 70% 100% 89% 73% 93% 28% 96% 95% 79% 100% 100% $ 263,956,620 $ 16,079,300 $ 7,753,810 $ 240,123,510 91% *Expenses include transfers. The total General Fund revenue budget including fees and taxes is $187,384,000. Fees charged to recover the cost of service total $16,079,000. The tax supported (non-allocated) revenue of $171,305,000 is detailed in the Financial Overview section. The tax supported amount includes use of fund balance. In addition, transfers from other operating funds as a recovery of costs incurred to support the operations of Water, Wastewater, Environmental Services Residential, Environmental Services Commercial, Environmental Compliance, and Streets total $7,753,000. ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the General Fund. Prosperous Community Strong Economy 103 Exceptional Built Environment Table of Contents GENERAL FUND PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Mayor and Council Manager Digital Government Intergovernmental Relations Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Services Management Services Municipal Court Development Services Police Fire and Rescue Parks and Recreation Public Works Engineering Non-Departmental 2.00 8.35 8.00 2.00 9.00 42.00 19.00 5.00 5.00 28.00 25.50 31.92 73.13 405.50 216.00 147.97 4.60 0.00 2.00 9.35 14.00 2.00 8.00 47.00 20.00 6.00 5.00 31.00 26.50 31.92 74.32 425.30 216.00 163.55 5.60 0.00 2.00 10.35 14.00 2.00 9.00 52.00 21.00 6.00 6.00 31.00 28.50 32.07 75.32 445.30 217.00 173.30 5.60 0.00 2.00 10.35 14.00 2.00 9.00 52.00 21.00 6.00 6.00 31.00 28.50 32.07 75.32 445.60 217.00 173.30 5.60 0.00 2.00 11.35 14.00 2.00 9.00 52.00 22.00 6.00 6.00 31.00 28.50 32.07 76.82 464.60 225.00 179.30 6.60 0.00 Total Personnel 1,032.97 1,087.54 1,130.44 1,130.74 1,168.24 EXPENSES BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Mayor and Council Manager Digital Government Intergovernmental Relations Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Services Management Services Municipal Court Development Services Police Fire and Rescue Parks and Recreation Public Works Engineering Non-Departmental 715,293 1,685,772 1,106,218 358,068 2,169,003 9,343,818 2,325,484 626,123 701,017 3,209,787 2,502,796 3,355,222 7,233,062 57,005,580 35,644,804 19,186,395 482,580 3,955,731 769,022 1,681,943 1,455,509 428,840 2,209,583 11,921,207 2,306,592 650,907 537,166 3,480,851 2,664,114 3,166,280 7,547,368 68,200,507 35,192,293 19,491,846 593,889 5,118,347 776,890 2,096,660 1,830,120 417,660 2,494,350 14,812,810 2,612,810 742,750 1,193,380 3,860,120 3,024,750 3,395,990 8,208,740 58,715,270 34,754,500 24,461,240 751,670 33,442,340 789,838 1,664,349 1,756,687 419,974 1,972,985 12,280,398 2,705,140 695,497 635,877 3,648,598 2,963,278 3,420,046 7,875,543 57,316,381 34,313,175 23,215,679 572,162 35,768,770 799,680 2,266,870 1,889,790 428,490 2,510,770 16,156,250 2,915,950 762,470 1,000,750 3,885,020 3,158,010 3,521,940 8,354,750 61,716,320 37,782,490 26,509,260 860,040 49,091,000 $ 151,606,753 $ 167,416,264 $ 197,592,050 $ 192,014,377 $ 223,609,850 Total Expenses 104 Table of Contents GENERAL FUND EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 116,243,428 34,561,781 801,544 130,252,670 36,583,315 580,279 131,102,240 65,490,730 999,080 136,732,402 54,331,447 950,528 134,610,900 85,690,940 3,308,010 Total Expenses $ 151,606,753 $ 167,416,264 $ 197,592,050 $ 192,014,377 $ 223,609,850 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 177,772,175 6,434,209 211,920,032 5,968,678 178,868,000 6,771,090 204,725,400 6,771,090 187,384,300 7,753,810 Total Sources $ 184,206,384 $ 217,888,710 $ 185,639,090 $ 211,496,490 $ 195,138,110 Total Expenses Transfers Out 151,606,753 31,609,499 167,416,264 14,718,058 197,592,050 40,346,770 192,014,377 32,530,915 223,609,850 43,715,440 Total Uses $ 183,216,252 $ 182,134,322 $ 237,938,820 $ 224,545,292 $ 267,325,290 Net Operating Result $ $ 35,754,388 $ (52,299,730) $ (13,048,802) $ (72,187,180) 990,132 105 Table of Contents GENERAL FUND BENCHMARKS 3,832 average number of residents per square mile within Gilbert Source: July 1, 2020 Maricopa Association of Governments (MAG) Population Estimates 68.75 total square miles of incorporated area within Gilbert Note: The Municipal Planning Area of Gilbert is 72.6 square miles; the total incorporated land area is 68.75 square miles. Source: July 2019 Maricopa County Incorporated Areas – Maricopa County Recorder’s Office 65% of Gilbert residents who rate quality of services for taxes paid as good or excellent Note: Figures represent survey respondents in each community who answered "good" or "excellent". Source: Municipal National Citizen Survey (NCS). Avondale report completed in 2018; Gilbert, 2021; Goodyear, 2018; Scottsdale, 2020; Surprise, 2021; Palo Alto, CA, 2018. 106 Table of Contents GENERAL FUND BENCHMARKS 5.7 adopted Full Time Equivalents (FTE) per 1,000 residents in Gilbert FY 2020 Source: Valley Benchmark Cities, FY 2019-2020 $1,741 average residential household cost of service in Gilbert Source: City of Tempe, 2020 Comparative Cost of Services Report 9.58% rate of turnover for Gilbert employees in FY 2020 Note: Data represents full time (sworn and non-sworn), excluding seasonal and part-time. Source: Information provided was obtained from municipal Human Resources staff for FY 2020. 107 Table of Contents GENERAL FUND BENCHMARKS Source: AZ Courts, 2019 Comparison to Benchmark Communities Cases City / Town Cases Filed Clearance Rate Disposed Gilbert, AZ 22,358 24,826 1.11 Glendale, AZ 31,245 34,222 1.10 Flagstaff, AZ 14,788 15,553 1.05 Chandler, AZ 40,421 40,836 1.01 Peoria, AZ 14,700 14,448 0.98 Source: Arizona Administrative Office of the Courts Statistical Data Reports, FY 2019 $143.75 average cost per court case in FY 2019 Note: Cost of processing a case that results in a sufficient outcome. 108 1.11 Gilbert’s clearance rate in 2019 Table of Contents GENERAL FUND BENCHMARKS 1,227 single family home permits issued in 2020 Note: Total number of single family building permits for calendar year 2020.Source: Central Homebuilders Association of Arizona 0.94 reported violent crimes per 1,000 residents of Gilbert in FY 2020 Note: Violent crime rate measures the reported number of violent crimes per 1,000 residents. Source: Valley Benchmark Cities, FY 2019-2020 11.76 reported property crimes per 1,000 residents of Gilbert in FY 2020 Note: Property crime rate measures the reported number of property crimes per 1,000 residents. Source: Valley Benchmark Cities, FY 2019-2020 109 Table of Contents GENERAL FUND BENCHMARKS 0.08 calls for service per Gilbert resident in FY 2019 Source: Valley Benchmark Cities, FY 2019-2020 2.09 acres of Parks and Recreation space per 1,000 Gilbert Residents Note: Park acreage includes developed park acreage, golf course acreage, and stadium acreage. Natural preserve acreage and planned park acreage are not included. Source: Valley Benchmark Cities, FY 2019-2020 0.27 miles of recreational trails per 1,000 Gilbert Residents Source: Valley Benchmark Cities, FY 2019-2020 110 Table of Contents MAYOR AND COUNCIL PURPOSE STATEMENT OBJECTIVES FY 2022 The Mayor and Council provide Community leadership, develop policies to guide Gilbert in delivering services and achieving community goals and advance and promote the physical, social, cultural and economic environment of Gilbert through effective civic leadership and the participation of our citizens. The Town Council is comprised of the Mayor and six Council Members. The Council establishes policy through the enactment of laws (ordinances) and the adoption of resolutions. The Mayor and Councilmembers are elected at-large, representing the entire community. Members are elected for four-year terms at general municipal elections that are held every two years, resulting in an overlap in terms of office. Prosperous Community ♦ Provide vision and implement strategic initiatives ♦ Continue to develop, foster, maintain and facilitate relationships with Federal, State, County, Tribal and local partners ♦ Continue to establish routine joint meeting schedules with other elected bodies that partner with the town, including municipal, tribal and educational partners BUDGET NOTES No new FTE have been added for FY 2022 in the Mayor and Council budget. In addition, there are no changes to the supplies and contractual budget for FY 2022. ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ Created Council Onboarding process and onboarded four new Councilmembers and a new Mayor Organized Gilbert’s Listening Space in response to the racial unrest across the nation. The Listening Space provided an opportunity for residents to have conversations with our elected officials and police officers Established a Veterans and Military Advisory Board to create a supportive Town atmosphere and examine issues affecting the health and well-being of service members, veterans, and their families Org Focus Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Number of Statewide Committees with Councilmember Participation 3 7 7 7 7 Number of Regional Committees with Councilmember Participation 9 12 12 12 12 PERFORMANCE MEASURES 111 Table of Contents MAYOR AND COUNCIL PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Mayor and Council Boards and Commissions 2.00 0.00 2.00 0.00 2.00 0.00 2.00 0.00 2.00 0.00 2.00 2.00 2.00 2.00 2.00 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Personnel EXPENSES BY ACTIVITY Mayor and Council Boards and Commissions Total Expenses 687,199 28,094 $ Personnel Supplies & Contractual Capital Outlay $ 715,293 $ $ $ 769,022 776,890 Budget FY 2021 510,865 258,157 - Actual FY 2019 Total Revenues Total Expenses 769,022 737,640 39,250 Actual FY 2020 520,887 194,406 - OPERATING RESULTS Net Operating Result $ Actual FY 2019 EXPENSES BY CATEGORY Total Expenses 715,293 748,454 20,568 762,604 27,234 $ Actual FY 2020 776,890 Budget FY 2021 $ Projected FY 2021 535,990 240,900 $ 789,838 753,630 46,050 Budget FY 2022 564,998 224,840 $ 789,838 799,680 555,130 244,550 $ Projected FY 2021 799,680 Budget FY 2022 95,888 715,293 109,386 769,022 110,000 776,890 100,000 789,838 100,000 799,680 (619,405) $ (659,636) $ (666,890) $ (689,838) $ (699,680) 112 Table of Contents TOWN MANAGER PURPOSE STATEMENT ♦ The Town Manager implements policies developed by the Town Council by providing leadership to employees, building relationships with external partners, and ensuring responsive, cost-effective, local government services are provided to residents. The Town Manager’s Office directs and coordinates organizational activities; promotes community relations; reviews and recommends the annual operating and capital budgets; reviews financial forecasts and management analysis; performs budgetary control functions; submits recommendations to the Town Council; promotes economic development; and coordinates special projects. ♦ OBJECTIVES FY 2022 Prosperous Community ♦ Begin construction of the Family Advocacy Center and Dispatch expansion projects to enhance critical services to Town residents ♦ Improve data literacy organization wide through the implementation of data-driven methodologies and education ♦ Rollout of performance-based analytics programs enhancing the ability to measure benchmarks, successes, and challenges Strong Economy ♦ Continue development and implementation of strategies for the redevelopment of the Northwest Corridor Exceptional Built Environment ♦ Obtain Council approval to place the Transportation and Infrastructure Bond on the November 2021 ballot and present to the citizens of Gilbert for voting ♦ Completion of the Shade and Streetscape Master Plan ♦ Begin Muni I construction and remodel ♦ Continue path to identify and create a partnership to assist in development of a Town-wide Broadband Solution ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ Adopted 10-year update of the General Plan, receiving over 80% approval of the voters NW Growth Area Vision Plan completed in the redevelopment project of this critical employment area in Gilbert Gilbert Regional Park Phase 1B completed and opened, receiving recognition as the Project of the Year by the AZ Parks and Recreation Association and the AZ Public Works Association The Emergency Operations Center was activated throughout FY 2021 supporting continuity of government operations during the COVID-19 Pandemic Allocation of CARES Act funds occurred, including distribution of $2million to local nonprofits within 35 days of receipt to support needs of our community. Another $18million allocated to the Business Together Business Recovery Program in grants, loans, and technical assistance programs Internal Diversity, Equity, and Inclusion group formed to promote a safe and respectful work environment where authentic connections thrive and differences are equally valued Org Focus Development of preliminary Town-wide Fiberoptic Broadband solutions began in the continuing endeavor of an exceptionally built Town environment Public Safety Training Complex completed, and grand opening held BUDGET NOTES The number of authorized FTE increases in FY 2022 due to the addition of a Safety Manager in the Emergency Management and Safety division. Contractual costs decrease in FY 2022 as a result of one-time expenditures in the amount of $60,000 budgeted in FY 2021. PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target 97% N/A 97% N/A 98% 79% N/A 69% N/A 75% 94% N/A 81% N/A 94% Overall Quality of Life in Gilbert (good or excellent) per National Citizen Survey Percentage of Residents Rating Value for Service for Taxes Paid (Good or Excellent) per National Citizen Survey Percentage of Residents Rating Overall Quality of City/Town Services (Good or Excellent) per National Citizen Survey 113 Table of Contents TOWN MANAGER Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 6.35 2.00 7.35 2.00 8.35 2.00 8.35 2.00 8.35 3.00 8.35 9.35 10.35 10.35 11.35 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,424,683 261,089 1,408,041 273,902 1,770,730 325,930 1,342,311 322,038 1,722,280 544,590 $ 1,685,772 $ 1,681,943 $ 2,096,660 $ 1,664,349 $ 2,266,870 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,511,400 174,372 - 1,418,043 263,900 - 1,885,680 210,980 - 1,482,811 181,538 - 2,110,930 155,940 - Total Expenses $ 1,685,772 $ 1,681,943 $ 2,096,660 $ 1,664,349 $ 2,266,870 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 3,105 1,685,772 79,863 1,681,943 2,096,660 PERSONNEL BY ACTIVITY Town Manager Emergency Mgt and Safety Total Personnel EXPENSES BY ACTIVITY Town Manager Emergency Mgt and Safety Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Revenues Total Expenses Net Operating Result 1,664,349 2,266,870 $ (1,682,667) $ (1,602,080) $ (2,096,660) $ (1,664,349) $ (2,266,870) 114 Table of Contents DIGITAL GOVERNMENT PURPOSE STATEMENT OBJECTIVES FY 2022 The Office of Digital Government creates civic and digital engagement opportunities for all residents. The team is responsible for all internal, external and digital communications, video productions, broadcast media and marketing efforts for Gilbert and leverages digital tools to engage and connect with residents. Through our innovative use of technology, we are engaging residents and visitors with sleek web design, high-quality and highdefinition video production, the use of data and data storytelling, social media and other forms of digital media. Prosperous Community ♦ Continue implementation of new branding and logo across the organization and in the community ♦ Continue towards platinum certification for What Works Cities ♦ Continue to expand social media platforms and engagement ♦ Execution of major education and marketing projects including Streets Bond, Recycling Changes, and Transportation Master Plan BUDGET NOTES ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ No additional FTE were requested in FY 2022 for Digital Government. Supplies and contractual costs decreased from FY 2021 as a result of onetime expenditures related to Gilbert’s Centennial outreach and new brand creation and implementation. Created, launched and began implementation of new branding and logo for Gilbert COVID-19 response: created data dashboard and consistent messaging across the organization and to the community Our social media channels had more than 50 million impressions and more than 2.8 million engagements across platforms from March 2020 - November 2020 Record-breaking growth on social media channels: Facebook engagement grew by 268%, Instagram added more than 6,200 new followers and Twitter engagement increased by 169% What Works Cities Certification: Gold Org Focus PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Social Media Following: Facebook 22,500 27,323 30,095 32,000 25,000 Social Media Following: Twitter 19,000 22,500 24,700 25,000 25,000 Social Media Following: Instagram 18,900 35,137 39,700 40,000 25,000 Videos Produced 175 175 190 200 175 115 Table of Contents DIGITAL GOVERNMENT PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Digital Government 8.00 14.00 14.00 14.00 14.00 Total Personnel 8.00 14.00 14.00 14.00 14.00 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,106,218 1,455,509 1,830,120 1,756,687 1,889,790 $ 1,106,218 $ 1,455,509 $ 1,830,120 $ 1,756,687 $ 1,889,790 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 945,723 160,495 - 1,324,229 131,280 - 1,535,190 294,930 - 1,527,584 229,103 - 1,626,660 263,130 - Total Expenses $ 1,106,218 $ 1,455,509 $ 1,830,120 $ 1,756,687 $ 1,889,790 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,106,218 1,455,509 1,830,120 EXPENSES BY ACTIVITY Digital Government Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Revenues Total Expenses Net Operating Result 1,756,687 1,889,790 $ (1,106,218) $ (1,455,509) $ (1,830,120) $ (1,756,687) $ (1,889,790) 116 Table of Contents INTERGOVERNMENTAL RELATIONS PURPOSE STATEMENT OBJECTIVES FY 2022 The purpose of the Intergovernmental Relations Department is to represent and advocate for the Town of Gilbert for the benefit of its residents and business community. The mission is to build, foster, maintain and facilitate meaningful and strategic relationships on behalf of Gilbert both internally and externally with local, tribal, regional, state and federal organizations. The Intergovernmental Relations Department houses the Town's policy and legislative team and Mayor and Council office staff. Prosperous Community ♦ Continue to work with Management and Council to ensure Gilbert's interests are represented in the future Regional Transportation Plan for the Prop 400 extension and to ensure Gilbert representatives are aware, involved and prepared for key decision points related to the Prop 400 extension ♦ Distribute a New Laws report from the 2021 session and work with Management and staff to ensure all appropriate departments are aware and prepared for new state law prior to effective date ♦ Explore programs and funding opportunities at the federal, state and regional levels and work with management to analyze Gilbert needs and pursue the appropriate projects and initiatives based on those opportunities ♦ Complete leadership programs and all necessary and required training for office staff to ensure preparedness for all new and evolving roles ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ Regularly engaged with other governmental entities and outside organizations to closely monitor and provide timely updates to Management and Council related to COVID19 relief efforts, emergency measures and other activity with potential impact to local government operations Ensured all potential Gilbert projects were entered into MAG's portal for the future Regional Transportation Plan related to the Prop 400 extension and worked closely with management and elected leaders to ensure Gilbert is aware, involved and prepared for key decision points related to the Prop 400 extension Developed and enhanced program for successful onboarding of newly elected officials and developed processes and strategies for enhanced staff support for Mayor and Council, including information requests and responses to community outreach Introduced legislation for funding toward ST0540 Ocotillo Bridge project and successfully passed out of two committees and the Senate Floor. Continue to work toward funding in the FY 2022 State Budget Org Focus BUDGET NOTES Supplies and Contractual expenses remain consistent from FY 2021 adopted budget. No additional FTE were requested for FY 2022. PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Total Number of Bills Introduced During the Annual Arizona State Legislative Session 1,356 1,607 1,708 1,400 N/A Number of Bills Tracked That had a Direct Impact on Gilbert 234 20 80 100 N/A Number of Bills Enacted Requiring Significant Town Resources for Implementation 2 0 2 2 0 117 Table of Contents INTERGOVERNMENTAL RELATIONS PERSONNEL BY ACTIVITY Intergovernmental Relations Total Personnel EXPENSES BY ACTIVITY Intergovernmental Relations Total Expenses $ Budget FY 2021 Projected FY 2022 Budget FY 2022 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2022 Budget FY 2022 358,068 428,840 $ Actual FY 2019 Personnel Supplies & Contractual Capital Outlay $ 358,068 $ $ $ 428,840 417,660 Budget FY 2021 313,532 115,308 - Actual FY 2019 Total Revenues Total Expenses 428,840 417,660 Actual FY 2020 271,577 86,491 - OPERATING RESULTS Net Operating Result Actual FY 2020 358,068 EXPENSES BY CATEGORY Total Expenses Actual FY 2019 419,974 $ Actual FY 2020 417,660 Budget FY 2021 $ Projected FY 2022 295,570 122,090 $ 419,974 428,490 Budget FY 2022 305,464 114,510 $ 419,974 428,490 306,400 122,090 $ Projected FY 2022 428,490 Budget FY 2022 358,068 428,840 417,660 419,974 428,490 (358,068) $ (428,840) $ (417,660) $ (419,974) $ (428,490) 118 Table of Contents ECONOMIC DEVELOPMENT PURPOSE STATEMENT OBJECTIVES FY 2022 The purpose of the Gilbert Office of Economic Development is to attract, grow, and retain business and industry to the community. Economic Development works with other divisions and departments to ensure Gilbert’s tourism, redevelopment, real estate and overall business climate remains competitive and open to business. Strong Economy ♦ NW Growth Area Redevelopment District including adaptive reuse for health of employment corridors ♦ Destination event for tourism and/or sports tourism ♦ Commercial support around Gilbert Regional Park ♦ Sales tax diversification implementation for sustained Town revenues ♦ Continued administration of the #GilbertTogether Business Recovery Program focused on providing Relief (grant), Recovery (loans), and Resiliency (technical assistance) support to Gilbert Businesses impacted by the COVID-19 Pandemic ♦ Effectuate the expansion of Park University and the University of Arizona in support of Gilbert’s Higher Education Initiative ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ Launched and administered the $18M #GilbertTogether Business Recovery Program with three focuses - Relief (grant), Recovery (loans), and Resiliency (technical assistance) Successfully completed the expansion of the University of Arizona's nursing program in Gilbert by securing council approval for the TI construction and lease extension Completed the Heritage District Design Guidelines and received formal adoption by the Gilbert Town Council Engaged Gilbert-based businesses to understand the ongoing impact of COVID-19 across all industry sectors in the community to continuously improve assistance and resource offerings Completed the Vision Plan for the NW Growth area and presented to the Gilbert Town Council at the FY 2021 Council Retreat Org Focus BUDGET NOTES Increased expense allocations in Economic Development for the 5 Year Strategic Plan and the IDA Annual Conference. Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Lead Generation 190 212 275 200 N/A Staff Assisted Projects 28 14 425 25 N/A Announced Capital Investment $365M $75M $220M $285M N/A Announced Jobs 1,537 796 5,500 1,500 N/A Retention Calls 100 125 124 100 N/A PERFORMANCE MEASURES 119 Table of Contents ECONOMIC DEVELOPMENT PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Economic Development 9.00 8.00 9.00 9.00 9.00 9.00 8.00 9.00 9.00 9.00 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,585,768 552,499 30,736 1,621,863 489,883 97,837 1,956,040 501,870 36,440 Total Personnel EXPENSES BY ACTIVITY Economic Development Tourism Redevelopment Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result 1,480,002 456,543 36,440 1,987,380 491,000 32,390 $ 2,169,003 $ 2,209,583 $ 2,494,350 $ 1,972,985 $ 2,510,770 Actual FY 2019 Actual FY 2020 Budget FY 2021 1,055,703 1,113,300 - 1,052,754 1,156,829 - 1,167,960 1,326,390 - Projected FY 2021 1,060,039 912,946 - Budget FY 2022 1,198,680 1,312,090 - $ 2,169,003 $ 2,209,583 $ 2,494,350 $ 1,972,985 $ 2,510,770 Actual FY 2019 Actual FY 2020 Budget FY 2021 97,834 2,169,003 123,034 2,209,583 130,000 2,494,350 Projected FY 2021 107,500 1,972,985 Budget FY 2022 120,000 2,510,770 $ (2,071,169) $ (2,086,549) $ (2,364,350) $ (1,865,485) $ (2,390,770) 120 Table of Contents INFORMATION TECHNOLOGY PURPOSE STATEMENT OBJECTIVES FY 2022 Providing technology services including enterprise infrastructure, enterprise applications intelligence, project management, public safety support services, customer care, GIS, and information security. Exceptional Built Environment ♦ Complete Gartner Data Management engagement and implement recommendations ♦ Complete first year of the Police CAD/RMS (Computer Aided Dispatch/ Records Management System) implementation ♦ Complete first year of Utility Billing implementation ♦ Develop 3-year cloud hosted services plan ♦ Standardize IT support/services across all departments ♦ Complete table-stakes standards for Information Security ♦ Deliver Workspace One cloud-based apps ♦ Develop and deploy enterprise-wide AV plan/standards ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Completed formation and implementation of IT Roadmap Five Strategic Pillars Measured yearly customer satisfaction rates against industry average Measured annual savings through negotiation of solution(s) pricing Measured annual project completion progress Completed lead-lag measures for IT Roadmap Moved two-thirds of workforce to remote work within 48 hours in response to COVID-19 Completed Request for Information for CAD/RMS (Computer Aided Dispatch/ Records Management System) Completed Utility Billing RFP Org Focus BUDGET NOTES No additional FTE were requested in FY 2022 for Information Technology. One-time supplies and contractual and capital expenditures totaling $2,773,260 are included in the FY 2022 budget. PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Application Availability 99.50 99.60 99.70 99.80 99.90 Network Availability 99.93 99.95 99.95 99.95 99.99 Average Time to Close a Ticket (Hours) 4.00 3.80 3.60 3.57 3.50 Device to Employee Ratio 1.92:1 1.94:1 1.95:1 1.95:1 1.96:1 Number of Work Orders per FTE Annually 7.28:1 7.20:1 7.10:1 7.10:1 7.00:1 121 Table of Contents INFORMATION TECHNOLOGY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 3.00 14.00 8.00 9.00 8.00 0.00 2.00 16.00 10.00 11.00 8.00 0.00 3.50 17.00 10.00 13.00 8.50 0.00 6.00 14.00 11.50 10.00 8.50 2.00 6.00 14.00 11.50 10.00 8.50 2.00 Total Personnel 42.00 47.00 52.00 52.00 52.00 EXPENSES BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 182,689 3,716,525 1,287,894 3,342,209 814,501 - 452,658 4,138,511 2,142,929 4,342,796 844,313 - 516,310 6,080,780 1,997,380 5,115,330 1,103,010 - 493,247 4,276,536 1,710,193 4,773,955 1,026,467 - 654,080 6,854,400 2,572,030 4,295,730 1,217,040 562,970 $ 9,343,818 $ 11,921,207 $ 14,812,810 $ 12,280,398 $ 16,156,250 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 4,081,037 5,262,781 - 4,877,838 7,029,616 13,753 6,135,970 8,676,840 - 5,649,904 6,630,494 - 6,209,420 9,831,830 115,000 Total Expenses $ 9,343,818 $ 11,921,207 $ 14,812,810 $ 12,280,398 $ 16,156,250 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Total Expenses 9,343,818 11,921,207 14,812,810 12,280,398 16,156,250 PERSONNEL BY ACTIVITY Information Technology Admin Applications Support Desktop Support Infrastructure GIS IT Security Information Technology Admin Applications Support Desktop Support Infrastructure GIS IT Security Total Expenses Net Operating Result $(9,343,818) $(11,921,207) $(14,812,810) $(12,280,398) $(16,156,250) 122 Table of Contents HUMAN RESOURCES PURPOSE STATEMENT OBJECTIVES FY 2022 The "People Team" works to attract, retain and develop high-performing staff who align with the Town values of Driven, Kind, Humble, and Bold. We work to provide compensation, benefits, wellness, policies and guidelines, employee and leader development, using people data and analytics that will engage and empower Town staff to provide the best possible services to those who live, work and play in Gilbert. Prosperous Community ♦ Develop formal mentoring program ♦ Develop data-driven approach to Human Resources ♦ Continue diversity initiative in recruitment ♦ Develop and track Wellness success metrics ♦ Finalize an ongoing remote work guideline ♦ Establish performance competencies and career roadmaps ACCOMPLISHMENTS FY 2021 BUDGET NOTES ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Paid Parental Leave launch Hired and began work with Diversity, Equity & Inclusion (DE&I) Consultants #1 Healthiest Employers by Phoenix Business Journal Went self-insured for Worker's Compensation Managed COVID-19 Sick Leave process and Contact Tracing efforts for the Town Launched virtual trainings in Unconscious Bias, StrengthsFinder, and EDGE Academy Launched Predictive Index Launched Lunch and Learn program for supervisors Org Focus Human Resources received authorization for a Total Rewards Manager position in the FY 2022 budget. Contractual expenditures increase mainly as a result of ongoing expenditures associated with the “Bright Idea” initiative. Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Benchmarked Positions Completed N/A 35% 55% 50% 50% Wellness Measure - Culture of Wellness N/A 50.0% 50.4% 52.0% 80.0% Org-wide performance competency roll-out N/A N/A N/A 100% 100% Career Roadmap Enrollment N/A N/A N/A 30% 80% Percentage of Initial Applicants Identifying as Diverse N/A N/A 40% 42% 42% PERFORMANCE MEASURES 123 Table of Contents HUMAN RESOURCES PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 HR Administration Learning and Development 16.00 3.00 16.00 4.00 17.00 4.00 17.00 4.00 18.00 4.00 19.00 20.00 21.00 21.00 22.00 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,870,438 455,046 1,795,519 511,073 1,993,590 619,220 2,103,887 601,253 2,306,630 609,320 $ 2,325,484 $ 2,306,592 $ 2,612,810 $ 2,705,140 $ 2,915,950 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,906,610 418,874 - 1,958,836 347,756 - 2,142,110 470,700 - 2,243,227 461,913 - 2,392,190 523,760 - Total Expenses $ 2,325,484 $ 2,306,592 $ 2,612,810 $ 2,705,140 $ 2,915,950 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 3,979 2,325,484 3,151 2,306,592 4,000 2,612,810 Total Personnel EXPENSES BY ACTIVITY HR Administration Learning and Development Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Revenues Total Expenses Net Operating Result 2,705,140 2,000 2,915,950 $ (2,321,505) $ (2,303,441) $ (2,608,810) $ (2,705,140) $ (2,913,950) 124 Table of Contents MANAGEMENT AND BUDGET PURPOSE STATEMENT OBJECTIVES FY 2022 Management and Budget is responsible for developing, enacting, and implementing Gilbert’s budget, strategic planning, and performance accountability management. The department assists in the oversight of the Town’s resources, including meeting legal requirements for financial management and developing town-wide policies. Prosperous Community ♦ Update Gilbert Benchmark Report ♦ Update Water SDF fees ♦ Update utility rates for Water, ES Residential, and ES Commercial funds ♦ Implement new budget request software ♦ Pilot new software for the development agreement database Strong Economy ♦ Complete zero-base budgets for one-third of the Town Departments ♦ Support departments in data driven decision making ♦ Receive the Distinguished Budget Presentation Award for the 23rd consecutive year from the Government Finance Officers Association ♦ Receive the ICMA Center for Performance Management Certificate of Excellence Award for the seventh consecutive year ♦ Issue WRMPC bonds to support needed water-related infrastructure projects ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ Received the Distinguished Budget Presentation Award for the 22nd consecutive year from the Government Finance Officers Association Received the ICMA Center for Performance Management Certificate of Excellence Award for the sixth consecutive year Completed zero base budgets for one-third of the Town Departments, resulting in savings of approximately $1.65M across all funds Completed fifth Annual Financial Retreat with Council Supported Water Department with return on investment analysis for automated meter read program BUDGET NOTES No new FTE were added for FY 2022. Supplies and contractual costs decrease in FY 2022 due to cancelling a software subscription that was no longer beneficial to the department. In addition, one-time expenses in the amount of $8,750 for development agreement software were carried forward from FY 2021 to FY 2022. Org Focus PERFORMANCE MEASURES Maintain High Quality Bond Rating for G.O. (S&P/Moody's/Fitch) Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target AA+/Aaa/AAA AAA/Aaa/AAA AAA/Aaa/AAA AAA/Aaa/AAA AAA/Aaa/AAA Savings from Refinancing Debt at a Lower Interest Rate Since 2012 (Present Value Cumulative) $37.3M $38.1M $38.1M $38.1M Use all opportunities Amount of Debt Paid Off Early Since 2012 (Cumulative) $66.9M $66.9M $66.9M $66.9M Use all opportunities Public Safety Retirement System (PSPRS) Percent Funded 80% 88% 90% 90% 90% Zero Based Budget Savings (Cumulative) $3.4M $4.8M $7.0M $8.6M 1/3 Town each Year 125 Table of Contents MANAGEMENT AND BUDGET PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Management and Budget 5.00 6.00 6.00 6.00 6.00 5.00 6.00 6.00 6.00 6.00 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Personnel EXPENSES BY ACTIVITY Management and Budget Total Expenses 626,123 $ Personnel Supplies & Contractual Capital Outlay $ 626,123 $ $ $ 650,907 742,750 Budget FY 2021 638,999 11,908 - Actual FY 2019 Total Revenues Total Expenses 650,907 742,750 Actual FY 2020 604,367 21,756 - OPERATING RESULTS Net Operating Result $ Actual FY 2019 EXPENSES BY CATEGORY Total Expenses 626,123 650,907 695,497 $ Actual FY 2020 742,750 Budget FY 2021 $ Projected FY 2021 713,430 29,320 $ 695,497 762,470 Budget FY 2022 681,867 13,630 $ 695,497 762,470 736,150 26,320 $ Projected FY 2021 762,470 Budget FY 2022 626,123 650,907 742,750 695,497 762,470 (626,123) $ (650,907) $ (742,750) $ (695,497) $ (762,470) 126 Table of Contents TOWN CLERK PURPOSE STATEMENT ♦ The Town Clerk serves the citizens in a courteous impartial manner that promotes confidence and trust, provides all customers with quality service in an efficient and timely manner, and works in harmony with elected officials. The Clerk’s Office prepares council agendas and related documents; records legislative actions; attests official actions of the Council; maintains, protects, preserves official records of the Town; and conducts fair and impartial Town elections in accordance with federal, state, and local laws. ♦ OBJECTIVES FY 2022 Prosperous Community ♦ Conduct a Special General Election for Fall 2021 election cycle ♦ Develop extensive records management program with new Records Management Specialist and begin implementation ♦ Develop and implement electronic training opportunities to knowledge share across the organization ♦ Implement digital and electronic signing capabilities for Council approved documents ♦ Work with Muni I staff to assist with proper records destruction and temporary records storage during Muni I renovation Exceptional Built Environment ♦ Train staff members to become Master Municipal Clerks (MMC) and Certified Municipal Clerks (CMC) ♦ Complete departmental goal to finish updating department procedures and cross-train staff on essential duties ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ Improved and modified virtual meeting procedures via Cisco WebEx and Microsoft Teams to accommodate open meeting law requirements with COVID-19 protocols Added a Record Management Specialist to oversee the Records Management Program Assisted with the addition of the following new boards/commissions and training of staff liaisons: Citizens Transportation Task Force, Veterans Advisory Board, Judicial Selection and Advisory Board, Deferred Compensation Trust Board Added new communication from citizens and public comment methods for the citizens to communication with the Council Assisted with virtual meeting facilitation and training for other departments Assisted in filling various Council vacancies through appointments left by the resignations of three Councilmembers and the Mayor Org Focus Conducted successful Primary and General 2020 election Assisted with the orientation and onboarding of newly elected Councilmembers and Mayor BUDGET NOTES One-time election costs totaling $415,000 are carried forward from FY 2021 to FY 2022 due to the bond election being postponed until Fall 2021. Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Percentage of Public Records Requests Responded to Within 24 Hours 96% 94% 95% 95% 91% Percentage of Subpoenas Responded to Within Timeframe Established by Law 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% PERFORMANCE MEASURES Percentage of Council agendas and Public Notices Posted at Least 24 Hours Prior to Meeting in Conformance with Open Meeting Law Percentage of Draft Minutes Posted to Website Within Three Working Days of Meeting for accessibility and transparency Percentage of Elections Held that Comply with Federal, State and Local Laws 127 Table of Contents TOWN CLERK PERSONNEL BY ACTIVITY Town Clerk Total Personnel EXPENSES BY ACTIVITY Town Clerk Total Expenses $ Budget FY 2021 Projected FY 2021 Budget FY 2022 5.00 5.00 6.00 6.00 6.00 5.00 5.00 6.00 6.00 6.00 Actual FY 2019 Actual FY 2020 Budget FALSE Projected FY 2021 Budget FY 2022 701,017 $ Actual FY 2019 Personnel Supplies & Contractual Capital Outlay $ 701,017 $ Actual FY 2019 Total Revenues Total Expenses $ 537,166 1,193,380 537,166 $ 1,193,380 Actual FY 2020 467,151 233,866 - OPERATING RESULTS Net Operating Result Actual FY 2020 701,017 EXPENSES BY CATEGORY Total Expenses Actual FY 2019 Budget FY 2021 469,534 67,632 - 551,000 642,380 - 537,166 $ 1,193,380 Actual FY 2020 Budget FY 2021 $ 1,000,750 635,877 $ 1,000,750 Projected FY 2021 $ 1,526 537,166 1,193,380 (696,858) $ (535,640) $ (1,193,380) $ Budget FY 2022 420,897 214,980 - 523,370 477,380 - 635,877 $ 1,000,750 Projected FY 2021 4,159 701,017 128 635,877 635,877 Budget FY 2022 1,000,750 (635,877) $ (1,000,750) Table of Contents LEGAL SERVICES PURPOSE STATEMENT OBJECTIVES FY 2022 The mission of the Gilbert Town Attorney’s Office is to provide the highest quality legal services to the Mayor and Council, as well as to the more than two dozen Town Departments, Boards, and Commissions. The Prosecutor's Office is dedicated to handling criminal misdemeanor cases in a fair and just manner, safeguarding the rights of both the victim and the accused, and protecting the citizens of Gilbert. Prosperous Community ♦ Implement a body worn camera program to more efficiently process requests ♦ Collaborate with the Police Department to develop a plan for a potential future Advocacy Center ♦ Implement a new operating system to track prosecution cases more efficiently Exceptional Built Environment ♦ Develop a comprehensive database of all Town-owned real property ♦ Audit and update database of leases, agreements, and licenses on Town property ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Created a self-insured trust for workers' compensation insurance Created self-insured trust board to oversee both the Town’s health insurance and workers’ compensation programs Restructured risk management claims reporting system to allow for more efficient reporting and quicker review of claims Streamlined domestic violence court in conjunction with the Gilbert Municipal Court Implemented a body worn camera redaction program Created a victim safe room within the Prosecutor's Office Restructured support staff job duties in the Prosecutor's Office to increase efficiency and decrease duplication of effort Org Focus BUDGET NOTES General Counsel budget for FY 2022 was reduced due to decreased operational and personnel costs. Prosecutor observed an increase in expenditure authority due to increased operational and personnel costs. PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Per Capita Legal Expenditures (Town Attorney’s Office) $4.58 $4.18 $4.65 $6.50 <$7.50 Risk Management Recovery Claims Collections $100,000 $188,000 $146,000 $140,000 N/A Number of Criminal Cases 4,145 4,030 4,000 4,300 N/A 129 Table of Contents LEGAL SERVICES Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 General Counsel Prosecutor 7.00 21.00 8.00 23.00 8.00 23.00 8.00 23.00 8.00 23.00 Total Personnel 28.00 31.00 31.00 31.00 31.00 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 General Counsel Prosecutor 1,247,405 1,962,382 1,430,375 2,050,476 1,699,260 2,160,860 1,375,338 2,273,260 1,588,970 2,296,050 Total Expenses $ 3,209,787 $ 3,480,851 $ 3,860,120 $ 3,648,598 $ 3,885,020 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 2,921,735 288,052 - 3,075,937 404,914 - 3,433,830 426,290 - 3,190,734 457,864 - 3,481,590 403,430 - Total Expenses $ 3,209,787 $ 3,480,851 $ 3,860,120 $ 3,648,598 $ 3,885,020 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 22,612 3,209,787 20,808 3,480,851 3,860,120 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Revenues Total Expenses Net Operating Result 3,648,598 3,885,020 $ (3,187,175) $ (3,460,043) $ (3,860,120) $ (3,648,598) $ (3,885,020) 130 Table of Contents FINANCE AND MANAGEMENT SERVICES PURPOSE STATEMENT OBJECTIVES FY 2022 Finance and Management Services provides services necessary to produce meaningful and timely financial statements, payments to employees and vendors, purchasing coordination, tax compliance, management of billing and customer service for utilities, revenue contracts, and fleet maintenance and health and benefit internal charges. Strong Economy ♦ Complete upgrade of Munis ♦ Complete comprehensive training program for Munis Financial modules Prosperous Community ♦ Improve vendor payment options, utilizing a fully integrated approach incorporating card, ACH, and check payments as a last resort ♦ Work with departments to incorporate Results Driven Contracting Techniques in procurements/contracts ♦ Improve payroll processing to ensure staff is performing value-added activities, while minimizing overtime hours worked ♦ Implement GASB 87, Leases ♦ Survey departments biannually on Town goods and services contracts to ensure vendors are performing using new vendor performance system and dashboard ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ Successfully implemented Kronos Dimensions, which provides employees access to their timecards online and mobile devices Developed and began distributing financial information/statements for departments to assist in making data driven decisions Made all direct deposit and tax changes electronic and employee-initiated on Employee Self Service, which is uploaded into Munis Distributed W-2s electronically for the first time to all who selected this option Received Certificate of Achievement for Excellence in Financial Reporting for the 29th consecutive year from the Government Finance Officers Association (GFOA) As part of What Works Cities effort: Changed Town Procurement Templates to incorporate goals and performance metrics; Developed new Vendor Performance System; Created Vendor Performance Dashboard; and Posted Current Town contracts on Purchasing Website Org Focus BUDGET NOTES Administration, Accounting, Purchasing, and Tax Compliance all observed increases in expenditure authority due to increased operational and personnel costs. Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Percentage of Reviewed Taxpayers Brought into Compliance 96% 98% 98% 95% >90% Customer Satisfaction (Taxpayers engaged with Tax Compliance team) 99% 99% 95% 95% >90% PERFORMANCE MEASURES 131 Table of Contents FINANCE AND MANAGEMENT SERVICES Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Administration Accounting Purchasing Tax Compliance 1.00 12.00 7.00 5.50 1.00 13.00 7.00 5.50 1.00 14.00 7.00 6.50 1.00 14.00 7.00 6.50 1.00 14.00 7.00 6.50 Total Personnel 25.50 26.50 28.50 28.50 28.50 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Administration Accounting Purchasing Tax Compliance 212,043 1,200,835 543,372 546,546 218,285 1,284,096 652,365 509,368 222,420 1,437,505 687,460 677,365 225,534 1,450,597 698,623 588,524 232,320 1,494,135 718,590 712,965 Total Expenses $ 2,502,796 $ 2,664,114 $ 3,024,750 $ 2,963,278 $ 3,158,010 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 2,179,477 200,859 122,460 2,492,056 172,058 - 2,821,870 202,880 - 2,752,482 210,796 - 2,934,300 223,710 - Total Expenses $ 2,502,796 $ 2,664,114 $ 3,024,750 $ 2,963,278 $ 3,158,010 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 228,324 2,502,796 197,741 2,664,114 175,000 3,024,750 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Revenues Total Expenses Net Operating Result 125,000 2,963,278 125,000 3,158,010 $ (2,274,472) $ (2,466,373) $ (2,849,750) $ (2,838,278) $ (3,033,010) 132 Table of Contents MUNICIPAL COURT PURPOSE STATEMENT OBJECTIVES FY 2022 Municipal Court resolves the cases filed in the court in a timely and just manner, consistent with the Constitutions of the United States and Arizona, Arizona State Law and local ordinances. Prosperous Community ♦ Implement Phase 2 of Arizona's Enhanced Protective Order process to include policy development and automated ingestion of electronic records from the AZPOINT protective order system managed by the Arizona Supreme Court. Targeted completion by December 31, 2021 ♦ Expand integrated text messaging to include policy development and configuration for notifications regarding program compliance. Targeted completion by June 30, 2022 ♦ Establish policy and automation for electronic disposition reporting between the Court and the Arizona Department of Public Safety. Target completion by June 30, 2022 ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ Completed the development and testing necessary for integration with the Fines, Fees and Restitution Enforcement (FARE) program in collaboration with the Arizona Supreme Court and our vendor Justice Systems Inc. Remained open for service to the public and fully operational during a global pandemic by successfully implementing numerous mitigation measures conforming to Superior Court and Supreme Court rules Developed and implemented on demand "Courtroom Ready" text notifications to facilitate social distancing and enhance service during pandemic Implemented remote video appearances for weekend initial appearance court in-order to limit inmate movement and conform to victim's rights requirements Org Focus BUDGET NOTES Municipal Court budget for FY 2022 increased due to slightly higher personnel costs. PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Average Monthly Percentage of Active Cases Under 90 Days Old 72% 79% 75% 75% 60% Maintain a Case Disposition Rate of 1.00 or Greater .98 .78 1.00 1.00 1.00 Maintain a Competitive Cost per Disposed Case Relative to Benchmarked Courts $159 $213 $180 $175 $175 133 Table of Contents MUNICIPAL COURT Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Municipal Court 31.92 31.92 32.07 32.07 32.07 Total Personnel 31.92 31.92 32.07 32.07 32.07 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 3,355,222 3,166,280 3,395,990 3,420,046 3,521,940 $ 3,355,222 $ 3,166,280 $ 3,395,990 $ 3,420,046 $ 3,521,940 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 2,918,610 436,612 - 2,770,795 395,485 - 2,954,620 441,370 - 2,991,455 428,591 - 3,080,850 441,090 - Total Expenses $ 3,355,222 $ 3,166,280 $ 3,395,990 $ 3,420,046 $ 3,521,940 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 329,433 3,355,222 269,051 3,166,280 292,000 3,395,990 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY Municipal Court Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Revenues Total Expenses Net Operating Result 252,000 3,420,046 255,000 3,521,940 $ (3,025,789) $ (2,897,229) $ (3,103,990) $ (3,168,046) $ (3,266,940) 134 Table of Contents DEVELOPMENT SERVICES PURPOSE STATEMENT OBJECTIVES FY 2022 Development Services helps ensure that the development of Gilbert is well planned, efficient, safe and maintained. Prosperous Community ♦ Complete all plan reviews and inspections within the established timeframes Exceptional Built Environment ♦ Complete Transportation Master Plan ♦ Land Development Code refresh adopted by Council ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ 10-year update of General Plan ratified by more than 80% of voters Building, Fire and Code Compliance initiated virtual inspections after successful pilot Kicked-off Transportation Master Plan efforts Public participation video created with help of Gilbert Digital Processed more Planning projects and Building, Fire and Engineering permits in fiscal year than previous fiscal year Org Focus BUDGET NOTES The FY 2022 budget includes an increase in onetime expenditures for branding implementation initiatives. Contractual increases in the FY 2022 budget include funding for increase costs to current services and funding for project management software. Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Percent of Planning Review Comments Returned on Schedule 98% 98% 92% 98% >90% Percent of Planning Projects Completed Within Established Schedules 98% 98% 98% 98% >90% Percent of Building Safety and Fire Inspection Requests Completed Within Scheduled Times 100% 100% 100% 100% 100% Percent of Code Compliance Cases Resolved Through Community Outreach and Education 99% 99% 98% 98% >98% PERFORMANCE MEASURES 135 Table of Contents DEVELOPMENT SERVICES Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 2.00 7.33 45.80 13.00 2.00 3.00 2.00 7.52 45.80 13.00 2.00 4.00 2.00 7.52 45.80 13.00 3.00 4.00 2.00 7.52 45.80 13.00 3.00 4.00 2.00 7.52 45.80 14.00 3.00 4.50 73.13 74.32 75.32 75.32 76.82 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 525,467 713,090 4,157,379 1,261,386 191,394 384,346 454,966 652,217 4,400,095 1,337,649 186,769 515,672 460,220 799,490 4,637,090 1,385,930 399,020 526,990 363,302 804,729 4,637,173 1,190,792 321,026 558,521 350,740 749,510 4,770,590 1,488,300 386,620 608,990 $ 7,233,062 $ 7,547,368 $ 8,208,740 $ 7,875,543 $ 8,354,750 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 6,242,477 963,669 26,916 6,793,292 731,328 22,748 7,184,310 1,024,430 - 6,915,698 959,845 - 7,575,780 778,970 - Total Expenses $ 7,233,062 $ 7,547,368 $ 8,208,740 $ 7,875,543 $ 8,354,750 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 8,451,382 7,233,062 6,961,385 7,547,368 6,021,000 8,208,740 PERSONNEL BY ACTIVITY Administration Permits and Licensing Plan Review and Inspection Planning Services Transportation Planning Development Engineering Total Personnel EXPENSES BY ACTIVITY Administration Permits and Licensing Plan Review and Inspection Planning Services Transportation Planning Development Engineering Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Revenues Total Expenses Net Operating Result $ 1,218,320 $ 6,656,000 7,875,543 5,988,000 8,354,750 (585,983) $ (2,187,740) $ (1,219,543) $ (2,366,750) 136 Table of Contents POLICE PURPOSE STATEMENT OBJECTIVES FY 2022 The Gilbert Police Department's mission is to serve as law enforcement leaders in protecting and assisting all people in our community through effective problem solving, professional service, and the relentless pursuit of those who victimize our citizens and compromise public safety. Prosperous Community ♦ Secure funding to build the Advocacy Center ♦ Maintain status as 2nd safest city out the 100 largest cities in the US ♦ Present the findings of the Crime Lab Needs Analysis and begin securing long term stability for our crime lab requirements ♦ Start our Police Academy in the fall and continue with a class every 6 months Exceptional Built Environment ♦ Expand police radio channels from one patrol channel to two patrol channels ♦ Complete the Police RMS/CAD (Records Management System/Computer Aided Dispatch) system upgrades ♦ Begin construction on the Dispatch expansion and Public Safety Building remodel ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Achieved an 8% reduction in total Part 1 Crimes in 2020 compared to 2019 Gilbert Public Safety Training Facility construction was completed ahead of schedule and below budget 2nd safest city out of the 100 largest cities in the US (FBI Uniform Crime Reporting 2019 Report) Secured funding to begin Dispatch expansion and Public Safety Building remodel Selected Versaterm to upgrade Police RMS/CAD (Records Management System/Computer Aided Dispatch) systems Completed our Police Department Comprehensive Employee Wellness Plan Expanded our School Resource Officer Program to cover all of the high schools and junior high schools Org Focus BUDGET NOTES The FY 2022 personnel budget includes the addition of: (3) Crime Scene Specialist - CSU, (2) Detention Transport Officer, (1) Lieutenant - PCU, (1) Background Investigator, (1) Police Officer FCU, (1) Sergeant - Patrol, (1) Sergeant - SRO, (1) Sergeant – Training Unit Academy, (1) Teleserve Supervisor, (1) Victim Advocate – FVU, (6) Police Officer – Patrol, (1) Police Officer – VCU Detective. Overall budget for Police Department has increased from FY 2021 in Personnel and Supplies and Contractual. PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Clearance Rates Compared to National - Violent Crimes 48.2% 40.1% 42.9% 46.0% >45.5% Clearance Rates Compared to National - Property Crimes 25.5% 19.9% 19.7% 20.0% >17.6% Time Between Emergency Call Received to Responder Arrival 4:07 3:59 4:03 4:00 <5:30 Success Rate Answering Emergency 911 Calls Within 10 seconds 93.9% 94.9% 95.9% 95.0% >90.0% Maintain Domestic Violence Recidivism Rate of Less Than 5% 2.9% 3.6% 3.1% 3.0% <5.0% 137 Table of Contents POLICE Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 5.00 88.00 13.50 199.00 61.00 39.00 4.00 94.00 16.50 209.80 61.00 40.00 4.00 101.00 22.50 209.80 65.00 43.00 4.00 100.50 23.00 209.10 66.00 43.00 4.00 101.50 24.00 219.10 72.00 44.00 275.00 130.50 294.80 130.50 307.80 137.50 308.30 137.30 320.30 144.30 Total Personnel 405.50 425.30 445.30 445.60 464.60 EXPENSES BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 5,896,105 8,764,714 4,055,137 23,314,787 9,204,333 5,770,504 14,751,516 8,923,790 5,232,034 23,752,543 9,505,876 6,034,748 837,180 10,799,870 3,474,410 26,575,840 10,246,610 6,781,360 769,508 9,996,638 5,727,317 24,838,290 9,541,516 6,443,112 798,700 11,046,830 4,134,140 27,337,640 11,286,050 7,112,960 $ 57,005,580 $ 68,200,507 $ 58,715,270 $ 57,316,381 $ 61,716,320 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 50,796,874 5,990,376 218,330 62,648,388 5,482,520 69,599 51,430,860 6,643,180 641,230 50,427,219 6,251,842 637,320 53,839,500 7,385,550 491,270 Total Expenses $ 57,005,580 $ 68,200,507 $ 58,715,270 $ 57,316,381 $ 61,716,320 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Total Expenses 3,364,949 57,005,580 2,737,360 68,200,507 2,967,000 58,715,270 2,506,000 57,316,381 2,612,000 61,716,320 PERSONNEL BY ACTIVITY Administration Support Services Office of Professional Stds Patrol Criminal Investigations Special Enforcement Unit Total Sworn Total Civilian Administration Support Services Office of Professional Stds Patrol Criminal Investigations Special Enforcement Unit Total Expenses Net Operating Result $(53,640,631) $(65,463,147) $(55,748,270) $(54,810,381) $(59,104,320) 138 Table of Contents FIRE AND RESCUE PURPOSE STATEMENT OBJECTIVES FY 2022 Gilbert Fire and Rescue Department (GFRD) aims to protect the lives, property and environment of the people who live, work, play and travel in Gilbert by: serving with integrity, trust and respect; rapid and effective emergency response; innovative community risk reduction programs; and maintenance of a highly trained and dedicated workforce. Prosperous Community ♦ Implement full service Transportation Division and expand provision of Town ambulance services to the community ♦ Finalize implementation of the new Records Management System enhancing decision making, performance monitoring, and risk reduction program development ♦ Complete the purchase and outfitting of a second set of firefighter turnout gear ♦ Implement formalized, data driven Community Risk Reduction Model Exceptional Built Environment ♦ Expand the usage of the Public Safety Training Facility and enhance regional partnerships via a collaborative, large scale police and fire academy Strong Economy ♦ Finalize long term departmental planning blueprint that encompasses capital purchases, personnel needs, and physical space needs ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Transitioned the Training Division personnel, programs, and activities to the newly completed Public Safety Training Facility Successfully navigated the COVID-19 pandemic to support the community, through innovative processes and mitigation strategies Developed succession planning strategies and documentation to further facilitate employee growth and development opportunities Expanded employee wellness programs and objectives via the formation of a turnout team to begin the purchase of a secondary set of gear for firefighters, completed a resiliency study in collaboration with ASU, and expanded mental health support programs Implemented a COVID-19 vaccine point of distribution (POD) to provide vaccinations to all eligible Town employees Completed the RFP process for a new comprehensive Records Management System Implemented the Alliance Employee Idea Management System which empowers employees to participate in the suggestion and implementation of new ideas and processes Org Focus BUDGET NOTES Personnel costs increase as a result of eight additional positions authorized in FY 2022. New FTE include a Battalion Chief, two Firefighters, two Engineers, and three Captains. Multiple one-time expenditures are budgeted in FY 2022 with the most notable being $1,115,000 for 22 cardiac monitors and $860,000 for a second set of turnouts for the first responders that were carried forward from FY 2021. Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Structure fires per 1,000 population .284 .270 .250 .245 N/A 90th percentile response time from alarm room processing to on scene for Moderate Risk EMS incidents (90 percent of the time response takes this amount of time or less) 7:16 7:15 7:30 7:15 ≤6:00 90th percentile response time from alarm room processing to on scene for High Risk EMS incidents 7:26 7:41 7:00 6:55 ≤6.00 90th percentile response time from alarm room processing to on scene for Moderate Risk Fire incidents 7:24 7:17 7:15 7:15 ≤7:20 90th percentile response time from alarm room processing to on scene for High Risk Fire incidents 7:03 7:32 7:15 7:15 ≤7:20 PERFORMANCE MEASURES 139 Table of Contents FIRE AND RESCUE PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Administration Training Operations Prevention and Education 6.00 5.00 195.00 10.00 6.00 5.00 195.00 10.00 6.00 5.00 196.00 10.00 6.00 5.00 196.00 10.00 6.00 5.00 204.00 10.00 Total Personnel 216.00 216.00 217.00 217.00 225.00 EXPENSES BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 3,689,547 850,193 29,776,465 1,328,599 3,041,727 872,029 29,965,439 1,313,098 1,108,640 1,060,590 31,262,420 1,322,850 1,139,598 1,053,232 30,781,931 1,338,414 1,114,280 889,390 34,422,890 1,355,930 $ 35,644,804 $ 35,192,293 $ 34,754,500 $ 34,313,175 $ 37,782,490 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 31,731,239 3,913,565 - 30,875,570 4,207,318 109,405 29,234,440 5,400,610 119,450 30,002,542 4,195,133 115,500 30,607,450 5,896,300 1,278,740 Total Expenses $ 35,644,804 $ 35,192,293 $ 34,754,500 $ 34,313,175 $ 37,782,490 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Total Expenses 2,217,821 35,644,804 1,981,104 35,192,293 1,995,000 34,754,500 1,905,000 34,313,175 1,865,000 37,782,490 Administration Training Operations Prevention and Education Total Expenses Net Operating Result $(33,426,983) $(33,211,189) $(32,759,500) $(32,408,175) $(35,917,490) 140 Table of Contents PARKS AND RECREATION PURPOSE STATEMENT OBJECTIVES FY 2022 The Parks and Recreation Department aims to improve community livability by providing clean, safe, and well-maintained parks, trails, aquatics programs, recreation centers, and other facilities. These facilities provide important activities and spaces for Gilbert residents and visitors. Prosperous Community ♦ Conduct an adaptive recreation community survey and host focus group meetings by December 31, 2021 ♦ Conduct a market research analysis including community survey for other recreation providers by December 31, 2021 ♦ Complete the CAPRA annual report for FY 2022 and complete one additional standard Strong Economy ♦ Host recreation programming at the Public Safety Training Facility Classroom by September 30, 2021 ♦ Implement McQueen Park courtyard as a wedding location ♦ Develop and implement new event(s) by June 30, 2022 ♦ Hold the Castle Golf grand opening by June 30, 2022 Exceptional Built Environment ♦ Update the Sports Field Needs Assessment ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ Achieved CAPRA Accreditation, a national recognition held by only 1% of parks and recreation agencies Opened Phase 1B of Gilbert Regional Park which included 16 pickleball courts, 6 tennis courts, 2 basketball courts, 6 sand volleyball courts, a great lawn, amphitheater, additional restrooms and ramadas Received 4 Arizona Parks and Recreation Awards, including Park, Volunteer, Park Professional and Professional of the Year Introduced new, socially distanced events including concerts, movies and fitness events Implemented virtual recreation programming Cactus Yards named 2019 and 2020 Outstanding Facility of the Year Org Focus BUDGET NOTES FTE increases include a Parks and Recreation Manager, Administrative Assistant, Facilities Maintenance Technician, and multiple Grounds Maintenance personnel. The Supplies and Contractual budget increases as a result of the new FTE, contractual increases, with one-time expenditures for an ionization system, security systems, park and trail upgrades, and multiple other items. For FY 2022, Parks and Recreation prepared a zero-based budget; resulting in a reallocation of over $690,000. PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Rentals (Indoor & Outdoor) 10,134 9,472 12,150 12,758 13,395 Attendance (Events & Programs) 121,607 146,886 44,685 46,919 49,264 Social Media (Impressions/Engagements) 2,250,153 / 2,860,822 / 6,061,685 / 6,364,769 / 6,000,000 / 430,627 430,627 400,000 74,694 592,069 Percent of Satisfaction Ratings Above Average or Excellent on Program and Event Surveys N/A N/A 88% 90% 85% Level of Preventative Maintenance Compared to Corrective Maintenance (Preventative % / Corrective %) 52% / 48% 46% / 54% 21% / 79% 30% / 70% 20% / 80% 141 Table of Contents PARKS AND RECREATION PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Administration Parks and Open Space Aquatics Recreation Centers Precreation Programs Facilities Maintenance 10.58 60.06 17.78 40.12 6.95 12.48 11.98 71.11 17.54 41.93 7.99 13.00 12.73 72.81 18.34 42.93 9.24 17.25 12.73 72.81 18.34 42.93 9.24 17.25 13.73 75.81 18.34 42.93 9.24 19.25 Total Personnel 147.97 163.55 173.30 173.30 179.30 EXPENSES BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,257,707 6,401,795 855,304 5,977,523 984,214 3,709,852 1,278,006 7,527,637 880,569 5,598,601 1,070,166 3,136,867 1,543,220 8,812,410 972,280 7,454,320 1,473,690 4,205,320 1,537,165 8,945,826 850,929 6,714,692 1,218,549 3,948,518 1,623,220 9,343,630 992,850 7,146,930 1,389,210 6,013,420 $ 19,186,395 $ 19,491,846 $ 24,461,240 $ 23,215,679 $ 26,509,260 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 7,694,944 11,090,501 400,950 8,651,668 10,475,404 364,774 10,438,610 13,784,230 238,400 9,741,199 13,276,772 197,708 11,198,600 13,887,660 1,423,000 Total Expenses $ 19,186,395 $ 19,491,846 $ 24,461,240 $ 23,215,679 $ 26,509,260 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Total Expenses 4,507,449 19,186,395 5,030,559 19,491,846 5,695,000 24,461,240 4,587,900 23,215,679 5,012,300 26,509,260 Administration Parks and Open Space Aquatics Recreation Centers Precreation Programs Facilities Maintenance Total Expenses Net Operating Result $(14,678,946) $(14,461,287) $(18,766,240) $(18,627,779) $(21,496,960) 142 Table of Contents ENGINEERING SERVICES PURPOSE STATEMENT OBJECTIVES FY 2022 Engineering Services strives to provide timely and excellent customer service in all we do. We promote safe and efficient public infrastructure improvements while working to minimize the shortand long-term maintenance demands. We work with residents, businesses, outside agencies and other Town departments/divisions to deliver on the Town’s commitment to be Best in Class for the Town’s public infrastructure to all of our residents and visitors. Exceptional Built Environment ♦ Traffic Engineering Standards update ♦ Transportation Systems Management and Operation (TSMO) Plan - Implantation steps and plan ♦ TS1700 University of Arizona Smart Signal Control Project Assessment ♦ Complete two Traffic Signal Optimization Program (TSOP) projects BUDGET NOTES ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ Administrative Assistant II cost distribution allocated to Engineering Traffic Services budget. Increased expense allocation for outside professional services in the FY 2022 budget for Engineering Services is also included. Signal Prioritization Process Intersection prioritization process Engineering website updated Transportation Systems Management and Operation (TSMO) Plan document prepared Two Traffic Signal Optimization Program (TSOP) projects completed Org Focus Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Percentage of Citizen Contacts Responded to Within 24 Hours 95% 95% 95% 95% ≥95% Number of Left-Turn Safety Enhancement Projects Implemented 1 2 3 3 2 PERFORMANCE MEASURES 143 Table of Contents ENGINEERING SERVICES PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Engineering Admin Traffic Engineering 0.60 4.00 0.60 5.00 0.60 5.00 0.60 5.00 0.60 6.00 Total Personnel 4.60 5.60 5.60 5.60 6.60 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 EXPENSES BY ACTIVITY Engineering Admin Traffic Engineering Total Expenses 126,426 356,154 $ Personnel Supplies & Contractual Capital Outlay $ 482,580 $ $ $ 593,889 751,670 Budget FY 2021 380,155 213,734 - Actual FY 2019 Total Revenues Total Expenses 593,889 127,470 624,200 Actual FY 2020 393,617 56,075 32,888 OPERATING RESULTS Net Operating Result $ Actual FY 2019 EXPENSES BY CATEGORY Total Expenses 482,580 124,416 469,473 139,686 432,476 $ Actual FY 2020 751,670 Budget FY 2021 $ Projected FY 2021 645,800 105,870 $ 572,162 234,590 625,450 Budget FY 2022 464,282 107,880 $ 572,162 860,040 756,000 104,040 $ Projected FY 2021 860,040 Budget FY 2022 482,580 593,889 751,670 572,162 860,040 (482,580) $ (593,889) $ (751,670) $ (572,162) $ (860,040) 144 Table of Contents __________________________________________ Table of Contents Table of Contents FUND DESCRIPTION It is Streets’ mission to provide a safe, reliable, and efficient roadway system that encompasses the following operations: streets maintenance, traffic control systems, rights-of-way, and storm drain systems. To responsibly and efficiently accomplish this mission, goals have been set for each area of responsibility. In order to maintain proactive operation and maintenance programs, planning and teamwork are emphasized. The Streets Division maintains the necessary tools, equipment, and properly trained and skilled personnel in order to meet customer expectations and resolve problems at the most appropriate level of responsibility. State-shared gasoline tax (HURF) and Vehicle License Tax (VLT) revenues fund Gilbert’s Street Division. Beginning in FY 2017, these two revenues were recorded in separate funds, as HURF is a restricted funding source governed by Arizona State Statute. VLT is in the Roadway and Maintenance Fund, these funds are not restricted. FUND ACTIVITY The following is a statement of revenue, expenses and transfers for the Streets funds based on the adopted budget for FY 2022. Roadway and Maintenance HURF Total Operating Revenues $ 11,908,000 $ 17,345,000 Total Operating Expenses (7,838,110) (16,795,560) Operating Income (Loss) $ 4,069,890 Non-Operating Revenues (Expenses) Income (Loss) Before Transfers 549,440 $ Transfers In Transfers Out Net Income $ $ 4,069,890 $ 549,440 164,000 - (13,198,830) (1,329,080) (8,964,940) $ (779,640) ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the Streets Fund. Prosperous Community Strong Economy 147 Exceptional Built Environment Table of Contents Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 0.00 55.66 1.00 54.66 1.00 56.66 1.00 56.66 1.00 56.66 55.66 55.66 57.66 57.66 57.66 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 2,848,710 13,367,152 5,634,721 14,998,162 8,798,680 16,621,130 7,528,387 16,078,977 7,838,110 16,795,560 $ 16,215,862 $ 20,632,883 $ 25,419,810 $ 23,607,364 $ 24,633,670 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 4,365,016 9,196,068 2,654,778 4,563,211 16,047,827 21,845 5,263,510 20,044,800 111,500 5,001,064 18,494,800 111,500 5,291,510 19,312,160 30,000 Total Expenses $ 16,215,862 $ 20,632,883 $ 25,419,810 $ 23,607,364 $ 24,633,670 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 27,704,644 - 27,702,586 - 26,863,000 600,000 29,083,000 - 29,253,000 164,000 Total Sources $ 27,704,644 $ 27,702,586 $ 27,463,000 $ 29,083,000 $ 29,417,000 Total Expenses Transfers Out 16,215,862 11,012,316 20,632,883 3,422,505 25,419,810 16,444,900 23,607,364 6,211,449 24,633,670 14,527,910 Total Uses $ 27,228,178 $ 24,055,388 $ 41,864,710 $ 29,818,813 $ 39,161,580 Net Operating Result $ $ 3,647,198 $(14,401,710) $ PERSONNEL BY DIVISION Roadway and Maintenance HURF Total Personnel EXPENSES BY DIVISION Roadway and Maintenance HURF Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay 476,466 148 (735,813) $ (9,744,580) Table of Contents STREETS FUND BENCHMARKS 10 Average number of hours to cover graffiti in Gilbert Note: For Scottsdale, AZ, the median of the range is provided above. Source: Information provided was obtained from municipal streets staff for FY 2020. 4 average days to repair streetlight outage in Gilbert Note: The average number of days to repair a streetlight outage once the city or town is notified of the outage. Source: Information provided was obtained from municipal budget documents and public works staff for FY 2020. 72 Pavement Condition Index (PCI) ranking of Gilbert streets Source: Information provided was obtained from municipal streets staff for FY 2020. 149 Table of Contents 150 Table of Contents STREETS PURPOSE STATEMENT OBJECTIVES FY 2022 The mission of Streets Maintenance is to maintain the roadway system ensuring a high degree of reliability, safety, rideability and meeting or exceeding all applicable regulations for roadways in a cost-effective manner. Exceptional Built Environment ♦ Maintain a network Pavement Condition Index (PCI) of 72 ♦ Re-rate 20% of roadway network ♦ Replace 100% of all identified streetlights scheduled for replacement per LRIP ♦ Upgrade 100 (IISNS) internally illuminated street name signs (panels) ♦ Complete 100% of streetlight work orders reported within 7 days ♦ Replace all regulatory signs over ten years old ♦ Replace all non-regulatory signs 15 years old ♦ Replace all stop sign knockdowns within one hour of receiving notification ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Maintained a network Pavement Condition Index (PCI) of 72 Re-rated 24% of the roadway network Re-paved, stamped and coated Gilbert Rd/Heritage District Applied micro-surfacing to 20 miles of arterial roadways Upgraded 520 streetlights to current standards (LRIP) Completed (IISNS) internally illuminated street name sign project (signalized intersections) 103 sign panels Crack Sealed 100% of all roadways prior to scheduled maintenance Removed 100% of graffiti within 48 hours of notice from Police department Org Focus BUDGET NOTES Overall, the FY 2022 Streets budget has increased, with increases in Personnel and Supplies and Contractual, and a decrease in Capital Outlay. Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Network Pavement Condition Index (PCI) 72.8 72.0 72.0 72.0 72.0 Percentage of Roadway Network Re-Rated 27.7% 25.0% 24.0% 22.0% 20.0% Streetlight Repairs Made Within Seven Days 98% 98% 100% 100% 100% Regulatory Signs Over 10 Years Old Replaced 4,562 4,325 1,869 1,112 1,112 Non-Regulatory Signs Over 15 Years Old Replaced N/A 361 4,542 2,035 2,035 PERFORMANCE MEASURES 151 Table of Contents STREETS PERSONNEL BY ACTIVITY Administration Streets Maintenance Traffic Control Right of Way Maintenance Total Personnel EXPENSES BY ACTIVITY Administration Streets Maintenance Traffic Control Right of Way Maintenance Non-Departmental Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 4.00 24.01 22.66 4.99 4.00 24.01 22.66 4.99 4.00 24.01 24.66 4.99 4.00 24.01 24.66 4.99 4.00 24.01 24.66 4.99 55.66 55.66 57.66 57.66 57.66 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 3,477,415 2,425,481 6,711,092 3,544,587 57,287 6,353,475 2,894,149 7,362,086 3,969,710 53,463 8,017,610 3,056,470 8,461,660 3,508,530 2,375,540 8,061,533 2,849,936 8,339,343 3,531,012 825,540 7,652,920 3,125,080 8,314,550 3,757,580 1,783,540 $ 16,215,862 $ 20,632,883 $ 25,419,810 $ 23,607,364 $ 24,633,670 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 4,365,016 9,196,068 2,654,778 4,563,211 16,047,827 21,845 5,263,510 20,044,800 111,500 5,001,064 18,494,800 111,500 5,291,510 19,312,160 30,000 $ 16,215,862 $ 20,632,883 $ 25,419,810 $ 23,607,364 $ 24,633,670 152 Table of Contents Enterprise Funds __________________________________________ Enterprise Funds Summary Enterprise Fund Benchmarks Water Wastewater Environmental Services - Residential Environmental Services – Commercial Environmental Compliance Shaping a new tomorrow, today. Table of Contents PUBLIC WORKS Enterprise Funds Water Environmental Services - Residential Administration Administration Utility Customer Service Collections Utility Locates Uncontained Production Recycling Water Resources Enviro Programs Conservation Distribution Quality Environmental Services - Commercial Administration Collections Wastewater Roll-offs Administration Lift Stations Gravity Systems Environmental Compliance Plant Operations Street Cleaning Reuse/Recharge Storm Water Quality Table of Contents ENTERPRISE FUNDS FUNDS DESCRIPTION Enterprise funds are designed to allow a government operation to reflect a financial picture similar to a business enterprise. Gilbert operates these funds on the philosophy that the fees charged will cover 100% of the cost to provide these services – including cost of internal support from the General Fund. Enterprise Funds include: Water - Ensure a safe, dependable water supply. Wastewater - Provide a safe, dependable wastewater collection/treatment system, and a reclaimed water reuse system. Environmental Services Residential - Environmentally sound collection and disposal of solid waste for residential customers, and environmental compliance programs such as storm water and air quality. Environmental Services Commercial - Environmentally sound collection and disposal of solid waste for commercial customers. Environmental Compliance - Environmental compliance programs such as storm water, air quality and street cleaning. FUND ACTIVITY The following is a statement of revenue, expenses, and transfers for the Enterprise Funds based on the adopted budget for FY 2022. Water Wastewater Environmental Services Residential Commercial Environmental Compliance Total Operating Revenues $ 55,317,000 $ 31,126,000 $ 16,277,000 $ Total Operating Expenses (36,470,590) (20,378,210) (17,581,770) $ 18,846,410 $ 10,747,790 $ (1,304,770) - - - $ 18,846,410 $ 10,747,790 $ (1,304,770) - 1,035,000 - - - (36,386,860) (25,291,520) (6,298,090) (734,020) (3,628,510) $ (17,540,450) $ (13,508,730) $ (7,602,860) Operating Income (Loss) Non-Operating Revenues (Expenses) Income (Loss) Before Transfers Transfers In Transfers Out Net Income $ 2,797,000 (2,690,640) $ 106,360 5,058,000 (2,030,340) $ 3,027,660 $ $ 106,360 (627,660) $ $ 3,027,660 (600,850) ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the Enterprise Funds. Prosperous Community Strong Economy 155 Exceptional Built Environment Table of Contents ENTERPRISE FUNDS PERSONNEL BY DIVISION Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Water Wastewater Enviro Services-Residential Enviro Services-Commercial Environmental Compliance 133.50 45.50 79.56 8.94 11.84 135.68 48.50 81.31 8.44 12.09 135.93 49.50 82.81 8.44 12.59 134.93 49.50 82.81 8.44 12.59 136.93 49.50 85.81 8.44 12.59 Total Personnel 279.34 286.02 289.27 288.27 293.27 EXPENSES BY DIVISION Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Water Wastewater Enviro Services-Residential Enviro Services-Commercial Environmental Compliance 27,374,331 15,370,978 13,444,497 2,106,112 998,239 28,175,218 16,254,027 13,816,472 2,157,984 1,639,707 34,335,240 19,955,000 16,282,010 2,690,830 2,080,580 31,646,808 19,695,957 14,933,835 2,185,341 1,860,032 36,470,590 20,378,210 17,581,770 2,690,640 2,030,340 $ 59,294,157 $ 62,043,408 $ 75,343,660 $ 70,321,973 $ 79,151,550 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 20,526,669 37,393,740 1,373,748 22,013,143 39,306,602 723,663 24,863,490 50,058,990 421,180 23,458,450 46,345,523 518,000 25,286,240 53,507,310 358,000 Total Expenses $ 59,294,157 $ 62,043,408 $ 75,343,660 $ 70,321,973 $ 79,151,550 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 98,386,759 2,899,293 104,608,856 667,834 105,309,000 1,035,000 107,792,900 3,735,000 110,575,000 1,035,000 Total Sources $101,286,052 $105,276,690 $106,344,000 $111,527,900 $111,610,000 Total Expenses Transfers Out 59,294,157 39,512,678 62,043,408 36,134,772 75,343,660 77,782,750 70,321,973 40,528,516 79,151,550 72,339,000 Total Uses $ 98,806,835 $ 98,178,180 $153,126,410 $110,850,489 $151,490,550 Net Operating Result $ $ $ (46,782,410) $ Total Expenses 2,479,217 7,098,510 156 677,411 $ (39,880,550) Table of Contents ENTERPRISE FUNDS BENCHMARKS Note: Figures assume high-use for Single Family Residential (SFR) equates to 17,000 gallons on a 1” meter; low-use for SFR equates to 9,000 gallons on a ¾” meter. Source: Valley Benchmark Cities, FY 2019-2020 Note: Figures assume high-use for SFR equates to 12,000 gallons; low-use for Single Family Residential (SFR) equates to 8,000 gallons. Source: Valley Benchmark Cities, FY 2019-2020 20% waste diverted by Gilbert customers Source: Valley Benchmark Cities, FY 2019-2020 157 Table of Contents 158 Table of Contents WATER PURPOSE STATEMENT OBJECTIVES FY 2022 Provide safe and reliable water to our community through operational resiliency, enhanced customer service, and water resource adequacy. Prosperous Community ♦ Continue to optimize water treatment, aeration equipment and distribution system operations for TTHM compliance and control ♦ Increase participation in large landscape users utilizing Waterfluence and participants labeled as Water Wise Gilbert. Strong Economy ♦ Convert/install 25% of meters with new AMI radios Exceptional Built Environment ♦ Complete a new Well and Reservoir 30 currently in development to enhance water demands and quality concerns for current Well 29 ♦ Continue design of NWTP and start initial construction activities ♦ Transmission Main assessment Zone 1 Concrete Cylinder Pipe 24" and 36" (WA1546) ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ NWTP CIP projects: filter underdrain replacements, influent valve replacement, and chemical line upgrades NWTP replacement project at 30% design SVWTP Filter media and Phase I underdrains replaced Wells rehab: Arsenic vessels, (2) Wells 14 and 24; New well in use: Well 31 Gained support to begin AMI for metering; this will be a 5-year program beginning in FY 2021 Distribution system maintenance: completed 3324 Hydrant PMs and exercised 10,404 valves Completed inspections of all TOG hydrants that did not have a prior maintenance date Selected a vendor for a new Utility Billing System to be implemented over the next 1824 months Org Focus BUDGET NOTES FTEs added for FY 2022 include a Water Treatment Plant Operator and a SCADA Lead Operator. Supplies and Contractual increases include anticipated cost increases for water resources, repair and maintenance, and contracted maintenance. One-time expenditures include arsenic removal media and replacement, a flushing truck, water pump pull, and other items. Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Peak Day Demand (Million Gallons) 71.5 74.9 75.0 76.0 N/A Daily Average Water Production (Million Gallons) 48.3 53.0 57.0 59.0 N/A Surface to Ground Water Production Ratio 78/28 75/25 73/30 80/20 90/10 Number of Large Water Users Utilizing Waterfluence Platform 204 264 300 350 350 Fire Hydrant PM’s Completed 2,833 4,700 3,324 3,324 3,324 PERFORMANCE MEASURES 159 Table of Contents WATER Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 25.92 48.00 5.38 46.00 8.20 27.10 48.00 6.38 46.00 8.20 27.35 48.00 6.38 46.00 8.20 27.35 48.00 6.38 45.00 8.20 27.35 50.00 6.38 45.00 8.20 Total Personnel 133.50 135.68 135.93 134.93 136.93 EXPENSES BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,647,787 12,120,038 5,991,621 6,627,162 869,839 117,884 1,772,120 12,483,400 6,885,489 5,920,494 999,035 114,680 2,042,445 14,104,405 7,307,910 6,716,550 983,650 3,180,280 1,979,443 14,739,486 6,940,166 6,769,084 1,012,559 206,070 1,815,565 15,446,895 8,079,540 7,199,200 1,017,440 2,911,950 $ 27,374,331 $ 28,175,218 $ 34,335,240 $ 31,646,808 $ 36,470,590 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 9,108,367 17,395,319 870,645 9,771,694 18,173,090 230,434 10,802,040 23,195,020 338,180 10,141,344 21,202,464 303,000 11,129,910 25,075,680 265,000 Total Expenses $ 27,374,331 $ 28,175,218 $ 34,335,240 $ 31,646,808 $ 36,470,590 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 48,235,492 - 51,701,712 - 51,350,000 - 54,512,000 - 55,317,000 - Total Sources $ 48,235,492 $ 51,701,712 $ 51,350,000 $ 54,512,000 $ 55,317,000 Total Expenses Transfers Out 27,374,331 20,753,115 28,175,218 18,264,538 34,335,240 37,966,750 31,646,808 19,761,334 36,470,590 36,386,860 Total Uses $ 48,127,446 $ 46,439,756 $ 72,301,990 $ 51,408,142 $ 72,857,450 Net Operating Result $ $ 5,261,956 $(20,951,990) $ 3,103,858 $(17,540,450) PERSONNEL BY ACTIVITY Administration Production Resources and Conservation Distribution Quality Administration Production Resources and Conservation Distribution Quality Non-Departmental Total Expenses 108,046 160 Table of Contents WASTEWATER PURPOSE STATEMENT OBJECTIVES FY 2022 The Wastewater department provides safe and reliable wastewater collection and reuse water distribution services for the Town of Gilbert. Exceptional Built Environment ♦ Respond to emergency customer contact events within one hour to minimize public health, safety, and environmental hazards ♦ Continue to monitor and add odor and corrosion control chemicals to the sewer system to minimize odor complaints and extend infrastructure life ♦ Inspect all lift station sites daily to verify proper operational performance and perform scheduled maintenance on related equipment ♦ Monitor and distribute reclaimed water to customer sites daily to meet irrigation demands, thus reducing the use of potable water ♦ Perform routine sewer pipeline cleaning equivalent to 20% of the sewer system and conduct routine inspections equivalent to 15% of the sewer system using televised inspection equipment ♦ Inspect and educate all commercial businesses of concern once annually to verify compliance with wastewater and storm water code requirements and proper pretreatment device operation and maintenance ♦ Expansion of the South Area Recharge Site ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ Performed routine sewer pipeline cleaning equivalent to prevent blockages, overflows, and odors for more than 10% of the system Conducted routine inspections equivalent to 15% of the entire sewer system using televised inspection equipment (CCTV) in order to identify problem areas that can lead to blockages, overflows, and deterioration of infrastructure Responded to 364 customer requests for odor, blockage, roaches, and midge flies Performed all regulatory required sampling and monitoring and submitted reports on schedule to oversight agencies Established wastewater COVID-19 testing protocols in partnership with Arizona State University, aiding wastewater epidemiology efforts Completion of GWRP Phase 3 Expansion BUDGET NOTES The overall FY 2022 budget for Wastewater has increased due to an increase in Supplies and Contractual. Personnel costs have decreased slightly from FY 2021. Org Focus PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Percent of Sewer System Cleaned 23% 12% 16% 20% 20% Percent of Sewer System Inspected 15% 6% 6% 15% 15% Percent of Available Treatment Capacity Utilized at Neely Treatment Plant 87% 87% 90% 85% <100% Percent of Available Treatment Capacity Utilized at Greenfield Treatment Plant 84% 84% 66% 79% <100% Percent of Total Reclaimed Water Supply Directly Reused by Customers (With Percent Remaining Going to Groundwater Recharge) 39% 39% 45% 46% 40% 161 Table of Contents WASTEWATER Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Administration Collections Plant Operations Reclaimed Quality 3.50 23.20 0.00 12.80 6.00 3.50 24.20 0.00 14.80 6.00 3.50 25.20 0.00 14.80 6.00 3.50 25.20 0.00 14.80 6.00 3.50 25.20 0.00 14.80 6.00 Total Personnel 45.50 48.50 49.50 49.50 49.50 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Administration Collections Plant Operations Reclaimed Quality Non-Departmental 1,401,056 3,792,175 7,837,194 1,850,121 440,968 49,464 1,576,078 4,222,510 7,782,483 2,059,451 556,191 57,314 1,593,710 4,606,450 8,732,540 2,169,930 557,370 2,295,000 1,448,468 4,558,517 8,732,540 2,095,785 565,647 2,295,000 1,591,000 4,873,580 9,011,280 2,172,880 562,320 2,167,150 Total Expenses $ 15,370,978 $ 16,254,027 $ 19,955,000 $ 19,695,957 $ 20,378,210 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 4,013,553 10,854,322 503,103 4,606,721 11,314,089 333,217 5,079,840 14,830,160 45,000 4,820,797 14,830,160 45,000 5,047,890 15,275,320 55,000 Total Expenses $ 15,370,978 $ 16,254,027 $ 19,955,000 $ 19,695,957 $ 20,378,210 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 29,103,293 1,199,293 30,507,928 667,834 30,585,000 1,035,000 30,850,900 1,035,000 31,126,000 1,035,000 Total Sources $ 30,302,586 $ 31,175,762 $ 31,620,000 $ 31,885,900 $ 32,161,000 Total Expenses Transfers Out 15,370,978 12,253,552 16,254,027 12,726,442 19,955,000 27,706,110 19,695,957 13,982,241 20,378,210 25,291,520 Total Uses $ 27,624,530 $ 28,980,469 $ 47,661,110 $ 33,678,198 $ 45,669,730 Net Operating Result $ 2,678,056 $ 2,195,293 $(16,041,110) $ (1,792,298) $(13,508,730) PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY 162 Table of Contents ENVIRONMENTAL SERVICES - RESIDENTIAL PURPOSE STATEMENT OBJECTIVES FY 2022 Environmental Services Residential Collections provides refuse, recycling and bulk collection for town residents. Residential includes the collection and disposition of contained and uncontained refuse, recycling, household hazardous waste (HHW), and green organics material. Outreach is performed to engage and educate residents of programs and services. Exceptional Built Environment ♦ Continue focus on safety training for all team members ♦ Implement GPS and routing software ♦ Implement paperless tracking ♦ Implement town wide pilot recycle program BUDGET NOTES ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ The FY 2022 budget includes new FTE for three Solid Waste Operators. Container replacements, landfill costs, recycling fees, and auto parts are the main reasons for the increased supplies and contractual budget for FY 2022. One-time costs include improvements to the Household Hazardous Waste program. For FY 2022, Environmental Services Residential prepared a zero-based budget, resulting in an increase of over $320,000 due to higher disposal and recycling fees. Increased safety program participation to reduce injuries and claims Increased scheduled opportunity rate of collections equipment for PMs Increased internal use of 311 and app programs for additional data collection Org Focus PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Total Tons of Contained Refuse Collected 79,589 84,228 86,777 89,380 86,500 Total Tons of Uncontained Refuse Collected 16,048 17,083 20,567 21,184 19,000 Recycling Diversion Rate – Residential Contained 21.00% 20.16% 20.20% 20.20% 20.30% Total Tons of Recycling Collected (Blue Cans) 21,157 21,268 21,972 22,631 22,000 163 Table of Contents ENVIRONMENTAL SERVICES - RESIDENTIAL PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Administration Residential Collections Uncontained Collections Recycling Environmental Programs Street Cleaning Storm Water 5.56 30.79 22.00 16.21 5.00 0.00 0.00 5.81 31.29 23.00 16.21 5.00 0.00 0.00 6.31 31.29 23.00 17.21 5.00 0.00 0.00 6.31 31.29 23.00 17.21 5.00 0.00 0.00 6.31 33.29 23.00 18.21 5.00 0.00 0.00 79.56 81.31 82.81 82.81 85.81 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,108,070 6,518,207 2,370,543 2,255,379 516,118 282,275 284,535 109,370 1,251,938 6,662,158 2,408,010 2,855,401 522,603 116,362 1,505,370 6,438,495 2,693,415 3,368,830 560,900 1,715,000 1,427,812 6,815,710 2,424,203 3,169,147 592,476 504,487 1,592,670 7,368,120 2,680,780 3,887,180 588,620 1,464,400 $ 13,444,497 $ 13,816,472 $ 16,282,010 $ 14,933,835 $ 17,581,770 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 6,083,916 7,360,581 - 5,969,024 7,847,448 - 7,120,870 9,161,140 - 6,758,353 8,175,482 - 7,248,190 10,333,580 - Total Expenses $ 13,444,497 $ 13,816,472 $ 16,282,010 $ 14,933,835 $ 17,581,770 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 15,404,321 - 15,222,076 - 14,945,000 - 15,287,000 2,500,000 16,277,000 - Total Sources $ 15,404,321 $ 15,222,076 $ 14,945,000 $ 17,787,000 $ 16,277,000 Total Expenses Transfers Out 13,444,497 3,336,568 13,816,472 1,861,815 16,282,010 6,484,010 14,933,835 3,184,520 17,581,770 6,298,090 Total Uses $ 16,781,065 $ 15,678,287 $ 22,766,020 $ 18,118,355 $ 23,879,860 Net Operating Result $ (1,376,744) $ Total Personnel EXPENSES BY ACTIVITY Administration Residential Collections Uncontained Collections Recycling Environmental Programs Street Cleaning Storm Water Non-Departmental Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay (456,211) $ (7,821,020) $ 164 (331,355) $ (7,602,860) Table of Contents ENVIRONMENTAL SERVICES - COMMERCIAL PURPOSE STATEMENT OBJECTIVES FY 2022 Environmental Services Commercial Collections provides refuse and recycling collection for commercial businesses within the Town. Exceptional Built Environment ♦ Continue focus on safety training for all team members ♦ Implement GPS and routing software ♦ Implement paperless tracking ♦ Develop commercial service area boundaries ♦ Audit customer accounts Strong Economy ♦ Complete rate and fee study ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Enhanced safety program to reduce injuries and claims Increased efficiencies by analyzing disposal locations and customer density in collection routes Rerouted for efficiencies and customer service levels from COVID-19 Increased education on commercial recycle collection Replaced aging collection equipment that was past useful life Refurbished aging containers Consolidated containers within the Heritage District Org Focus BUDGET NOTES There were no FTE added in FY 2022. The supplies and contractual budget increases as a result of landfill fees, compactor services, and container refurbishments. a $30,000 one-time purchase of truck body scales, $15,000 in increased landfill costs, and $90,000 for additional bins and containers. For FY 2022, Environmental Services Commercial prepared a zero-based budget, resulting in a reallocation of over $110,000. PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Tons of Refuse Collected 20,074 17,804 16,942 18,273 18,000 Tons of Cardboard Collected 650 645 625 640 600 Recycling Rate - Diversion 3.14% 3.50% 3.56% 3.38% 3.30% Roll Off Serviced 2,512 2,644 2,783 2,929 3,000 Roll-off Collections (tons) 10,991 10,780 11,511 11,094 11,000 165 Table of Contents ENVIRONMENTAL SERVICES - COMMERCIAL PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Administration Commercial Collections Commercial Rolloffs 0.94 6.00 2.00 0.44 6.00 2.00 0.44 6.00 2.00 0.44 6.00 2.00 0.44 6.00 2.00 8.94 8.44 8.44 8.44 8.44 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 85,200 1,417,075 590,514 13,323 82,778 1,310,341 746,842 18,023 94,300 1,596,010 690,520 310,000 90,736 1,278,999 757,483 58,123 76,950 1,497,990 821,250 294,450 $ 2,106,112 $ 2,157,984 $ 2,690,830 $ 2,185,341 $ 2,690,640 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 753,419 1,352,693 - 730,004 1,267,968 160,012 819,980 1,870,850 - 829,744 1,185,597 170,000 835,240 1,855,400 - Total Expenses $ 2,106,112 $ 2,157,984 $ 2,690,830 $ 2,185,341 $ 2,690,640 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 2,684,955 - 2,678,140 - 2,732,000 - 2,638,000 200,000 2,797,000 - $ 2,684,955 $ 2,678,140 $ 2,732,000 $ 2,838,000 $ 2,797,000 2,106,112 634,443 2,157,984 621,196 2,690,830 1,171,850 2,185,341 1,210,157 2,690,640 734,020 Total Uses $ 2,740,555 $ 2,779,180 $ 3,862,680 $ 3,395,498 $ 3,424,660 Net Operating Result $ Total Personnel EXPENSES BY ACTIVITY Administration Commercial Collections Commercial Rolloffs Non-Departmental Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Sources Total Expenses Transfers Out (55,600) $ (101,040) $ (1,130,680) $ 166 (557,498) $ (627,660) Table of Contents ENVIRONMENTAL COMPLIANCE PURPOSE STATEMENT OBJECTIVES FY 2022 Environmental Compliance houses operations for storm water, air quality, and street cleaning. These operations keep the Town of Gilbert in compliance with federal, state, and county government guidelines. Prosperous Community ♦ Continue to work on the Green Gilbert initiative with restaurants and businesses ♦ Educate Gilbert’s citizens on pollution prevention through classes, events, HOA meetings, and website development Exceptional Built Environment ♦ Continue to train and educate fleet in both north and south yards on the Spill Prevention Control and Counter Measure Plan to remain in compliance ♦ Continue to update Facility Emergency Response Plan for Tier II ♦ Continue to Inspect 25% and clean 15% of the Stormwater infrastructure ♦ Inspect 100% of Gilbert’s drywells and perform maintenance as required for compliance ♦ Continue to train and educate 75% of field staff on Illicit Discharge Detection and Elimination ♦ Create and update satellite facilities to collect universal waste ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Trained and educated fleet in both north and south yards on the Spill Prevention Control and Counter Measure Plan to remain in compliance Tier ll reporting to ADEQ is completed and in compliance Inspected 25% and cleaned 15% of the Stormwater infrastructure Launched the Green Gilbert initiative to restaurants and Businesses in Gilbert Inspected all Town-owned drywells and completed maintenance as needed Trained and educated 75% of field staff on Illicit Discharge Detection and Elimination Educated Gilbert citizens on pollution prevention through classes, events, and HOA meetings Household Hazardous Waste Facility 7,800 cars serviced 451,224 pounds collected 2,955 gallons of paint recycled Org Focus BUDGET NOTES The FY 2022 budget for Environmental Compliance decreased due to decreases in Personnel and Supplies and Contractual. PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Percentage of Stormwater infrastructure inspected and cleaned 25%/7% 25%/16% 25%/19% 25%/15% 25%/15% Record and Report All Illicit Discharges in the Town of Gilbert 100% 100% 100% 100% 100% Train and Educate Fleet Staff on the Spill Prevention Control and Countermeasure Plan 80% 80% 85% 95% 100% Train and Educate 75% of Field Staff on Illicit Discharge Detection and Elimination 75% 75% 75% 75% 100% Educate Gilbert’s Citizens on Pollution Prevention Through Various Events 11 8 8 8 11 167 Table of Contents ENVIRONMENTAL COMPLIANCE Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Administration Street Cleaning Storm Water 0.00 6.34 5.50 0.00 6.34 5.75 0.00 6.34 6.25 0.00 6.34 6.25 0.00 6.34 6.25 Total Personnel 11.84 12.09 12.59 12.59 12.59 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY Administration Street Cleaning Storm Water Non-Departmental Total Expenses $ 27,054 833,184 760,767 18,702 29,340 830,130 912,110 309,000 29,340 774,821 796,871 259,000 57,680 875,860 818,900 277,900 998,239 $ 1,639,707 $ 2,080,580 $ 1,860,032 $ 2,030,340 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Actual FY 2019 EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses 586,965 411,274 - $ 567,414 430,825 - 935,700 704,007 - 1,040,760 1,001,820 38,000 908,212 951,820 - 1,025,010 967,330 38,000 998,239 $ 1,639,707 $ 2,080,580 $ 1,860,032 $ 2,030,340 Projected FY 2021 Budget FY 2022 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Total Revenues Transfers In 2,958,698 1,700,000 4,499,000 - 5,697,000 - 4,505,000 - 5,058,000 - $ 4,658,698 $ 4,499,000 $ 5,697,000 $ 4,505,000 $ 5,058,000 998,239 2,535,000 1,639,707 2,660,781 2,080,580 4,454,030 1,860,032 2,390,264 2,030,340 3,628,510 Total Uses $ 3,533,239 $ 4,300,488 $ 6,534,610 $ 4,250,296 $ 5,658,850 Net Operating Result $ 1,125,459 $ $ Total Sources Total Expenses Transfers Out 198,512 168 (837,610) $ 254,704 $ (600,850) Table of Contents Internal Service Funds __________________________________________ Internal Service Funds Summary Fleet Maintenance Health Self Insurance Dental Self Insurance Workers’ Compensation Shaping a new tomorrow, today. Table of Contents Table of Contents INTERNAL SERVICE FUNDS FUND DESCRIPTION The Internal Service Funds (ISF) provide a method to charge the internal user of services based on their use. The concept is the same as enterprise funds, except the customers are internal. The goal of these funds is to allocate 100% of the cost of the service to the appropriate internal users. Gilbert has set up the following internal service funds: Fleet Maintenance - Maintenance of all passenger vehicles Health Self Insurance - Accounting for self-insurance for health coverage under direction of a trust board Dental Self Insurance - Accounting for self-insurance for dental coverage under direction of a trust board Workers’ Compensation - Accounting for self-insurance for workers’ compensation claims under the direction of a trust board FUND INFORMATION Fleet Maintenance undergoes a rate review annually. This year, the recommended hourly rate is $110.75 per hour. The hourly rate is calculated based on the total labor-related budget amounts divided by an estimate of productive hours. A percentage is added to the sale of parts to cover the cost of shop and operating supplies. The parts mark-up percentage is 30%. Fuel has a mark-up of $.16 cents per gallon, for diesel and unleaded, to cover the cost of maintaining and replacing the fueling system. Compressed natural gas has a mark-up of $.31 per diesel gallon equivalent. Outside services has a 10% markup. Health Self Insurance accounts for costs of health insurance. All contributions are deposited into this fund, and claims are paid as approved by the third-party administrator. The Town of Gilbert medical plan was created July 1, 2003. The plan is self-funded and administered by Aetna. Dental Self Insurance accounts for costs of dental insurance. All contributions are deposited in this fund. The Dental Self Insurance Fund was created July 1, 2010. The plan is self-funded and administered by Delta Dental. Workers’ Compensation accounts for the cost of workers’ compensation claims. All contributions are deposited into the fund and claims are paid as approved by the third-party administrator, Corvel Corporation. The Town of Gilbert workers’ compensation fund was created July 1, 2020. ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the ISF Funds. Prosperous Community Strong Economy 171 Exceptional Built Environment Table of Contents INTERNAL SERVICE FUNDS PERSONNEL BY DIVISION Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Fleet Maintenance Health Self Insurance Dental Self Insurance Workers' Compensation 26.00 0.00 0.00 0.00 26.00 0.00 0.00 0.00 26.00 0.00 0.00 0.00 26.00 0.00 0.00 0.00 26.00 0.00 0.00 0.00 26.00 26.00 26.00 26.00 26.00 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 7,180,211 15,513,777 1,118,403 - 6,786,175 20,383,350 1,071,868 - 8,582,260 18,297,380 1,317,000 - 7,234,404 20,378,740 1,317,000 554,400 8,678,900 20,088,280 1,372,000 2,234,500 $ 23,812,391 $ 28,241,393 $ 28,196,640 $ 29,484,544 $ 32,373,680 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 2,067,940 21,744,451 - 2,126,707 26,114,686 - 2,427,440 25,722,100 47,100 2,411,344 27,026,100 47,100 2,483,730 29,803,950 86,000 Total Expenses $ 23,812,391 $ 28,241,393 $ 28,196,640 $ 29,484,544 $ 32,373,680 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 26,060,507 - 30,499,465 - 28,090,000 - 31,276,000 - 32,235,000 - Total Sources $ 26,060,507 $ 30,499,465 $ 28,090,000 $ 31,276,000 $ 32,235,000 Total Expenses Transfers Out 23,812,391 224,366 28,241,393 417,000 28,196,640 56,420 29,484,544 50,000 32,373,680 307,420 Total Uses $ 24,036,757 $ 28,658,393 $ 28,253,060 $ 29,534,544 $ 32,681,100 Net Operating Result $ 2,023,750 $ 1,841,072 $ Total Personnel EXPENSES BY DIVISION Fleet Maintenance Health Self Insurance Dental Self Insurance Workers' Compensation Total Expenses 172 (163,060) $ 1,741,456 $ (446,100) Table of Contents FLEET MAINTENANCE PURPOSE STATEMENT OBJECTIVES FY 2022 To provide vehicle and equipment maintenance, repair, acquisition, get-ready, and end-of life disposition in a cost-effective manner, while ensuring maximum availability for duty and extending vehicle life through a proactive preventative maintenance program. Exceptional Built Environment ♦ Launch project to replace aged Underground fuel Storage Tanks (UST's) at NASC ♦ Complete Transition to Lucity-Web for all Fleet operations ♦ Complete implementation of the SASC repair shop safety retrofits for CNG maintenance ♦ Complete Utilization Study for all Light-Duty vehicles (non-Patrol) ♦ Revise Preventative Maintenance (PM) communication system and process to drive further improvements in on-time PM completion ♦ Identify a new Fleet Management Information System (FMIS) ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ Completed sourcing and procurement of 147 replacement/additional vehicles & equipment totaling $7.9M Completed & commissioned the Compressed Natural Gas (CNG) Fuel System expansion, which enables time-fill fueling of an additional 31 CNG powered Refuse Trucks Established increased Fuel Storage capacity (~2000 gals) in response to global pandemic and inventory concerns Added and trained an additional Fire Apparatus Technician to the Fleet team, while also completing Emergency Vehicle Technician (EVT) training with the existing Fire Apparatus Technicians Completed baseline testing of all Fire Apparatus water pumps and implemented automated annual tracking of testing requirements Yielded over $400,000 in auction proceeds from the decommissioning and sale of vehicles/equipment that had reached end of service life Org Focus BUDGET NOTES The FY 2022 Fleet Maintenance budgets for Personnel and Capital Outlay increased slightly. PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Technician Productivity Ratio 68.88% 65.45% 70.00% >70.00% >70.00% Total Number of Work Orders Processed 8,366 8,193 8,604 >8,000 >8,000 Scheduled vs Unscheduled Maintenance 69%/31% 56%/44% 60%/40% 70%/30% 70%/30% 876 902 972 >900 >900 Total Number of Vehicles/Equipment Supported 173 Table of Contents FLEET MAINTENANCE Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Fleet Maintenance 26.00 26.00 26.00 26.00 26.00 Total Personnel 26.00 26.00 26.00 26.00 26.00 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 7,180,211 6,786,175 8,582,260 7,234,404 8,678,900 $ 7,180,211 $ 6,786,175 $ 8,582,260 $ 7,234,404 $ 8,678,900 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 2,067,940 5,112,271 - 2,126,707 4,659,468 - 2,317,260 6,217,900 47,100 2,369,404 4,817,900 47,100 2,374,700 6,218,200 86,000 Total Expenses $ 7,180,211 $ 6,786,175 $ 8,582,260 $ 7,234,404 $ 8,678,900 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 7,251,141 - 7,184,488 - 8,440,000 - 7,701,000 - 8,910,000 - Total Sources $ 7,251,141 $ 7,184,488 $ 8,440,000 $ 7,701,000 $ 8,910,000 Total Expenses Transfers Out 7,180,211 224,366 6,786,175 417,000 8,582,260 56,420 7,234,404 50,000 8,678,900 307,420 Total Uses $ 7,404,577 $ 7,203,175 $ 8,638,680 $ 7,284,404 $ 8,986,320 Net Operating Result $ PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY Fleet Maintenance Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay (153,436) $ (18,687) $ 174 (198,680) $ 416,596 $ (76,320) Table of Contents HEALTH SELF INSURANCE PURPOSE STATEMENT OBJECTIVES FY 2022 The Health Self Insurance Fund provides financing for health benefits for employees, dependents, and eligible members under retiree and Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation through an Exclusive Provider Organization (EPO) network. Prosperous Community ♦ Maintain a minimum fund balance ♦ Provide a competitive benefit package to Town employees and provide education in order to improve utilization and understanding of benefits ♦ Utilize Wellness Coordinator to expand wellness programs to field employees ♦ Maintain wellness award standings ♦ Increase participation in wellness programs by 10% ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Maintained a healthy fund balance Maintained health premiums with no increase Named #1 Healthiest Employer by Phoenix Business Journal (Midsize Category) Added a Wellness Coordinator position Launched the ‘Attain Apple Watch’ program Offered wellness events in a virtual setting Supported Flu clinic and COVID-19 vaccine clinics for Town employees BUDGET NOTES Gilbert offers two plans: Preferred and Banner Select (Narrow Network). For FY 2022, Gilbert was experiencing high claims costs and increased the premiums by 3% to help balance the fund. The Wellness Coordinator has been hired and the contract is in place through FY 2023. Org Focus PERFORMANCE MEASURES Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Average Total Plan Cost (Expense per Participating Employee per Month) (Industry Average $1,466) $1,079 $1,127 $1,267 $1,301 <$1,466 Average Actual Total Premium per Employee per Month (Industry Average $380) $188 $188 $188 $194 <$380 Average Actual Town Premium Contribution per Employee per Month (Industry Average $956) $976 $976 $976 $1,005 <$956 Health Plan Participants 1,180 1,286 1,295 1,307 N/A Reserve in Excess of Established Incurred but Not Reported (IBNR) Claims in Millions $6.60M $8.40M $6.70M $6.0M N/A 175 Table of Contents HEALTH SELF INSURANCE PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Health Self Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXPENSES BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Health Self Insurance 15,513,777 20,383,350 18,297,380 20,378,740 20,088,280 $ 15,513,777 $ 20,383,350 $ 18,297,380 $ 20,378,740 $ 20,088,280 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 15,513,777 - 20,383,350 - 110,180 18,187,200 - 41,940 20,336,800 - 109,030 19,979,250 - Total Expenses $ 15,513,777 $ 20,383,350 $ 18,297,380 $ 20,378,740 $ 20,088,280 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 17,517,772 - 21,957,171 - 18,285,000 - 19,330,000 - 19,460,000 - Total Sources $ 17,517,772 $ 21,957,171 $ 18,285,000 $ 19,330,000 $ 19,460,000 Total Expenses Transfers Out 15,513,777 - 20,383,350 - 18,297,380 - 20,378,740 - 20,088,280 - Total Uses $ 15,513,777 $ 20,383,350 $ 18,297,380 $ 20,378,740 $ 20,088,280 Net Operating Result $ 2,003,995 $ 1,573,821 $ Total Personnel Total Expenses 176 (12,380) $ (1,048,740) $ (628,280) Table of Contents DENTAL SELF INSURANCE PURPOSE STATEMENT OBJECTIVES FY 2022 The Dental Self Insurance Fund provides financing for dental benefits for Town employees, their dependents, and eligible members under retiree and Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation. Prosperous Community ♦ Increase preventive visits by 10% ♦ Increase education around dental health ♦ Decrease premiums by 5% BUDGET NOTES ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ The Dental Self Insurance Fund was implemented in FY 2011. Prior to this time, the dental plan was fully insured through a dental insurance company. The contribution rate for dental premiums is shared between the Town of Gilbert and employees. The Town of Gilbert contribution rate for dental premiums is 80% of the total premium (both single and family coverage). Employees pay 20% of the premium. Retirees and COBRA participants are responsible for full premium costs. Sufficient premiums to pay plan expenses Maintained plan with no premium increase Expanded orthodontic benefit to $2K For FY 2022, Gilbert was able to decrease premium costs by 5%. Org Focus Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target Average Total Plan Cost (Expense per Participating Employee per Month) (Industry Average $62 to $95) $93 $73 $70 $73 <$95 Average Actual Premium per Employee per Month (Industry Average $34) $18 $18 $18 $17 <$34 Average Actual Town Premium Contribution per Employee per Month (Industry Average $42) $73 $73 $73 $69 <$42 Dental Plan Participants 1,227 1,275 1,290 1,305 N/A PERFORMANCE MEASURES 177 Table of Contents DENTAL SELF INSURANCE PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Dental Self Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,118,403 1,071,868 1,317,000 1,317,000 1,372,000 $ 1,118,403 $ 1,071,868 $ 1,317,000 $ 1,317,000 $ 1,372,000 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 1,118,403 - 1,071,868 - 1,317,000 - 1,317,000 - 1,372,000 - Total Expenses $ 1,118,403 $ 1,071,868 $ 1,317,000 $ 1,317,000 $ 1,372,000 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 1,291,594 - 1,357,806 - 1,365,000 - 1,365,000 - 1,365,000 - Total Sources $ 1,291,594 $ 1,357,806 $ 1,365,000 $ 1,365,000 $ 1,365,000 Total Expenses Transfers Out 1,118,403 - 1,071,868 - 1,317,000 - 1,317,000 - 1,372,000 - Total Uses $ 1,118,403 $ 1,071,868 $ 1,317,000 $ 1,317,000 $ 1,372,000 Net Operating Result $ $ $ $ $ Total Personnel EXPENSES BY ACTIVITY Dental Self Insurance Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay 173,191 285,938 178 48,000 48,000 (7,000) Table of Contents WORKERS’ COMPENSATION PURPOSE STATEMENT OBJECTIVES FY 2022 The Workers' Compensation Self Insurance Fund provides for a cost-effective Occupational Safety & Health Act (OSHA) program and ensures that the program is in compliance with all state and federal OSHA requirements. Prosperous Community ♦ Monitor and affect the number of lost days through an aggressive Return to Work/Modified Duty program ♦ Reduce the number of OSHA recordable injuries through an aggressive safety and education program ♦ Identify necessary reserve amount to remove the Letter of Credit requirement from the Industrial Commission of Arizona ACCOMPLISHMENTS FY 2021 ♦ ♦ Successfully completed initial year transitioning from fully insured Maintained modified work accommodations goal of within 3-days of injury BUDGET NOTES The Workers’ Compensation Self Insurance Fund was implemented in FY 2021. Prior to this time the workers’ compensation plan was fully insured through a workers’ compensation company. The Town is working to build up a minimum fund balance for the workers’ compensation fund. Org Focus Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target OSHA Recordable Injuries 98 81 105 100 <90 Lost Days Due to Injury 433 677 950 800 <450 PERFORMANCE MEASURES 179 Table of Contents WORKERS’ COMPENSATION PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Workers' Compensation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXPENSES BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Workers' Compensation - - - 554,400 2,234,500 554,400 $ 2,234,500 Total Personnel Total Expenses $ EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses $ OPERATING RESULTS Total Revenues Transfers In Total Sources $ Total Expenses Transfers Out - $ - $ - $ Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 - - - 554,400 - 2,234,500 - 554,400 $ 2,234,500 - $ - $ - $ Budget FY 2022 Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 - - - 2,880,000 - 2,500,000 - - $ 2,880,000 $ 2,500,000 - 554,400 - 2,234,500 - 554,400 $ 2,234,500 - $ - - $ - Total Uses $ - $ - $ - $ Net Operating Result $ - $ - $ - $ 2,325,600 180 Budget FY 2022 $ 265,500 Table of Contents __________________________________________ Table of Contents Table of Contents REPLACEMENT FUNDS FUNDS DESCRIPTION Replacement Funds are savings accounts for replacement of rolling stock, equipment, and/or infrastructure. Gilbert established replacement funds to account for the use of the assets over time, to provide for the interim period between high-growth and build out, and to reduce the intergenerational inequities of future generations replacing the infrastructure “used up” by the previous generation. If funds were not available for replacement, substantial fee increases might be necessary and/or debt issued unnecessarily, which increases the cost of replacement by the cost of interest and related debt issuance. The Council decided to fund the Replacement Funds for the replacement value of rolling stock and equipment in FY 2006. The intent of this decision was to ensure that the amount deposited in the replacement fund, in addition to the residual value of the asset sold would be sufficient to purchase a replacement asset. FUND INFORMATION General Repair and Replacement – Gilbert established the General Equipment Replacement Fund in FY 2002. The General Fund makes contributions to the General Equipment Replacement Fund based on the useful life of the rolling stock and equipment. Future rolling stock and equipment replacements will be purchased through this fund. In FY 2021, Gilbert began expanding the Repair and Replacement Fund to include infrastructure, as well as rolling stock. Streets Equipment Replacement – Gilbert established the Streets Equipment Replacement Fund in FY 2002. The Roadway and Maintenance Fund makes contributions to the Streets Equipment Replacement Fund based on the useful life of the rolling stock and equipment. Future rolling stock and equipment replacements will be purchased through this fund. Ambulance Service Replacement – Gilbert established the Ambulance Service Replacement Fund in FY 2021. The Ambulance Service Fund makes contributions to the Ambulance Service Replacement Fund based on the useful life of the rolling stock and equipment. Future rolling stock and equipment replacements will be purchased through this fund. Water Repair and Replacement – Gilbert established a Water Repair and Replacement Fund in FY 2004 to annually set aside the cost of using assets over their useful life. It is the intention to use this funding in the future to replace infrastructure that benefits the community as a whole such as wells, larger diameters water mains, reservoirs, and treatment facilities. The Water Repair and Replacement Fund includes a fleet replacement component. Wastewater Repair and Replacement – Gilbert established a Wastewater Repair and Replacement Fund in FY 2004 to annually set aside the cost of using assets over the life of the assets. It is the intention to use this funding in the future to replace infrastructure that benefits the community as a whole, such as lift stations, larger diameter wastewater mains, reclaimed water reservoirs, and wastewater treatment facilities. The Wastewater Repair and Replacement Fund also includes a fleet replacement component. Environmental Services Residential Equipment Replacement – The Environmental Services Residential Fund makes contributions to the Environmental Services Residential Equipment Replacement Fund based on the useful life of the infrastructure and rolling stock assets, in order to finance future replacement. This structure evens out the cash flow in the operating fund and provides better cost information upon which to base user 183 Table of Contents REPLACEMENT FUNDS fees. The FY 2019 contributions decreased with the creation of the new Environmental Compliance Fund and corresponding Equipment Replacement Fund. Environmental Services Commercial Equipment Replacement – The Environmental Services Commercial Fund makes contributions to the Environmental Services Commercial Equipment Replacement Fund based on the useful life of the infrastructure and rolling stock to finance future replacement. This structure evens out the cash flow in the operating fund and provides better cost information upon which to base user fees. Environmental Compliance Repair and Replacement – Gilbert established the Environmental Compliance Repair and Replacement Fund in FY 2019. The Environmental Compliance Fund will make contributions to the Environmental Compliance Repair and Replacement Fund based on the useful life of the Storm Water infrastructure, as well as the Street Cleaning rolling stock and equipment. Fleet Maintenance Equipment Replacement – Fleet Maintenance charges internal customers for service rendered. A portion of this internal charge includes funding for replacement of the fuel and compressed natural gas system, facility space, and certain equipment. The funding is then transferred to the Fleet Maintenance Equipment Replacement Fund for future replacement of Fleet assets. The anticipated fund balance as of July 1, 2021 for each replacement fund is listed below. Fund Fund Balance General Streets Ambulance Service Water Wastewater Environmental Services - Residential Environmental Services - Commercial Environmental Compliance Fleet Maintenance $ 26,792,367 6,156,180 246,000 82,113,237 56,385,307 1,896,600 806,880 6,647,870 1,007,164 Total Fund Balance $ 182,051,605 Based on budgeted revenues and expenditures for FY 2022, the anticipated ending fund balance for each replacement fund is as follows: Fund Fund Balance General Streets Ambulance Service Water Wastewater Environmental Services - Residential Environmental Services - Commercial Environmental Compliance Fleet Maintenance $ 12,088,667 5,918,680 422,000 34,554,877 9,463,797 (2,291,800) 332,880 5,624,870 (276,276) Total Fund Balance $ 65,837,695 184 Table of Contents REPLACEMENT FUNDS GENERAL REPLACEMENT FUND Actual FY 2019 Actual FY 2020 Budget FY2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 349,565 2,300,000 505,469 2,300,000 80,000 17,380,000 100,000 17,380,000 50,000 14,300,000 2,805,469 $ 17,460,000 $ 17,480,000 $ 14,350,000 2,766,182 - 8,296,670 14,030,000 2,355,530 4,143 10,475,840 18,577,860 $ 22,326,670 2,359,673 $ 29,053,700 $ (4,866,670) $ 15,120,327 $ (14,703,700) Total Sources $ Total Expenses Transfers Out 2,649,565 $ 682,389 - Total Uses $ 682,389 $ 2,766,182 Net Operating Result $ 1,967,176 $ 39,287 Actual FY 2019 STREETS REPLACEMENT FUND Total Revenues Transfers In Total Sources Actual FY 2020 168,114 428,000 $ Total Expenses Transfers Out 596,114 Budget FY2021 283,121 790,000 $ 315,212 - 1,073,121 $ Projected FY 2021 30,000 790,000 $ 248,664 - 820,000 50,000 790,000 $ 1,210,660 - $ 315,212 $ 248,664 $ 1,210,660 Net Operating Result $ 280,902 $ 824,457 $ (390,660) $ Total Revenues Transfers In Total Sources $ Total Expenses Transfers Out Actual FY 2019 Actual FY 2020 - - - $ - - $ Budget FY2021 - 246,000 $ 940,160 $ 927,500 (100,160) $ (237,500) Budget FY 2022 246,000 $ - 690,000 927,500 - Projected FY 2021 246,000 $ 840,000 20,000 670,000 940,160 - Total Uses AMBULANCE SERVICE REPLACEMENT FUND Budget FY 2022 246,000 176,000 $ - 176,000 - Total Uses $ - $ - $ - $ - $ - Net Operating Result $ - $ - $ 246,000 $ 246,000 $ 176,000 WATER REPLACEMENT FUND Actual FY 2019 Actual FY 2020 Budget FY2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 1,718,814 13,025,594 2,129,022 13,967,439 600,000 13,430,000 600,000 13,430,000 500,000 15,705,000 Total Sources $ 14,744,408 $ 16,096,461 $ 14,030,000 $ 14,030,000 $ 16,205,000 Total Expenses Transfers Out 957,196 7,393,185 534,640 7,400,535 3,092,500 65,075,770 3,075,000 3,499,093 2,986,000 60,777,360 Total Uses $ 8,350,381 $ 7,935,175 $ 68,168,270 $ 6,574,093 $ 63,763,360 Net Operating Result $ 6,394,027 $ 8,161,286 $ (54,138,270) $ 7,455,907 $ (47,558,360) 185 Table of Contents REPLACEMENT FUNDS WASTEWATER REPLACEMENT FUND Actual FY 2019 Actual FY 2020 Budget FY2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 1,169,569 9,200,000 1,705,689 9,200,000 200,000 10,200,000 200,000 10,200,000 200,000 10,200,000 Total Sources $ 10,369,569 $ 10,905,689 $ 10,400,000 $ 10,400,000 $ 10,400,000 Total Expenses Transfers Out 974,958 3,555,026 917,829 20,778,619 4,125,590 48,978,560 1,972,090 4,651,433 4,875,250 52,446,260 $ 53,104,150 Total Uses $ 4,529,984 $ 21,696,448 $ 6,623,523 $ 57,321,510 Net Operating Result $ 5,839,585 $ (10,790,759) $ (42,704,150) $ 3,776,477 $ (46,921,510) Actual FY 2019 ENVIRO SVCS RES REPLACEMENT FUND Total Revenues Transfers In Total Sources Actual FY 2020 756,279 665,000 $ Total Expenses Transfers Out 1,421,279 Budget FY2021 398,220 680,000 $ 3,655,738 - 1,078,220 Projected FY 2021 55,000 1,345,000 $ 97,076 - 1,400,000 Budget FY 2022 70,000 1,345,000 $ 4,708,710 - 1,415,000 55,000 1,345,000 $ 2,979,810 - 1,400,000 5,588,400 - Total Uses $ $ 97,076 $ Net Operating Result $ (2,234,459) $ 981,144 $ (3,308,710) $ (1,564,810) $ (4,188,400) Actual FY 2019 ENVIRO SVCS COMM REPLACEMENT FUND Total Revenues Transfers In Total Sources 3,655,738 Actual FY 2020 32,954 412,000 $ Total Expenses Transfers Out 444,954 438,565 556,414 - $ $ 556,414 Net Operating Result $ (111,460) $ $ 414,000 535,170 438,565 $ (121,170) $ Budget FY2021 Total Revenues Transfers In 12,625 2,535,000 105,062 2,535,000 5,000 2,245,000 $ Total Expenses Transfers Out 2,547,625 $ - Total Uses $ Net Operating Result $ 2,547,625 2,640,062 $ 134,818 - 2,250,000 420,000 $ 535,170 $ 841,000 841,000 (115,170) $ (474,000) Budget FY 2022 50,000 2,245,000 1,525,000 126,000 367,000 $ 2,295,000 5,000 2,500,000 $ 700,000 - $ 134,818 $ 1,651,000 $ 700,000 $ 2,505,244 $ 599,000 $ 1,595,000 186 2,000 365,000 Projected FY 2021 $ 5,588,400 Budget FY 2022 535,170 - $ Actual FY 2020 Total Sources $ - Actual FY 2019 $ 8,000 412,000 535,170 - ENVIRO COMPLIANCE REPLACEMENT FUND 2,979,810 Projected FY 2021 2,000 412,000 - Total Uses $ Budget FY2021 26,565 412,000 $ 4,708,710 2,505,000 1,645,000 1,883,000 $ 3,528,000 $ (1,023,000) Table of Contents REPLACEMENT FUNDS Actual FY 2019 FLEET MAINTENANCE REPLACEMENT FUND Total Revenues Transfers In Total Sources Actual FY 2020 12,264 221,000 $ Total Expenses Transfers Out 233,264 Budget FY2021 6,667 417,000 $ - 423,667 Projected FY 2021 1,000 50,000 $ 66,690 4,906 51,000 1,000 50,000 $ 77,800 971,000 51,000 1,000 300,000 $ 77,800 356 Total Uses $ - $ 71,596 $ 1,048,800 Net Operating Result $ 233,264 $ 352,071 $ (997,800) $ 187 Budget FY 2022 $ 78,156 301,000 420,700 1,163,740 $ 1,584,440 (27,156) $ (1,283,440) Table of Contents 188 Table of Contents __________________________________________ Table of Contents Table of Contents SPECIAL REVENUE FUNDS FUNDS DESCRIPTION Special Revenue Funds are a distinct type of fund that are used to account for a specific activity. The activities range from System Development Fees to Police Impound. Each fund is treated like a separate checkbook. These funds are typically used to provide additional transparency on the use of revenues which have special restrictions. FUND INFORMATION Following is a brief description of each Special Revenue Fund. Grants – The Grant Fund houses the revenues and expenses for all federal and state grant activity in Gilbert except those related to a specific capital project or the CDBG or HOME programs. All expenses related to a grant are found here. The portion of these expenses not funded with grant revenues is financed with transfers from other funds. CDBG/HOME – The CDGB/HOME Funds include activities for federally funded programs that promote sustainable neighborhoods, repair and replace aging infrastructure, increase disability access, and promote fair housing and redevelopment activities for low to moderate areas and households. Special Districts – These districts are established under Arizona Revised Statute to pay for street lights and parkway improvements in various areas of Gilbert. The revenue for these districts is a levy amount on the annual property tax bill of the homeowners within the district. Police Impound – The Police Impound Fund was established as a result of Arizona Law A.R.S. 283511. This law requires a mandatory tow and 30-day impound of vehicles when the driver commits specific civil traffic and criminal traffic offenses. Expenditures associated with the tow program operations and administration is recorded in this fund. Ambulance Service – The Ambulance Service Fund includes the revenues and expenditures associated with the portion of ambulance transport services operated by the Town of Gilbert Other Special Revenue – This category of funds includes a wide array of unique activities, each required to be accounted for separately. They are consolidated here for reporting purposes. Funds included in this category are as follows: Public Safety Funds – Contributions to support awards and special activities such as victim assistance. Confiscated Funds – Dollars provided through confiscation of property by the Police Department. JCEF Funds – Judicial Collection Enforcement Fund is a mandatory fee established by the State of Arizona. When a defendant is placed on a payment plan or fails to appear in Civil Traffic Court, the fee is imposed. This is a restricted fund which requires prior authorization from the State through a grant process to expend funds. Fill the Gap – This fee is mandated by the State of Arizona. The purpose is to set aside funds to assist the Municipal Court in times when there is insufficient funding for projects. This is a restricted fund which requires prior authorization from the State through a grant process to expend funds. 191 Table of Contents SPECIAL REVENUE FUNDS Court Automation Fund – When a defendant attends traffic school, 25% of the fee received is deposited into the Court Automation Fund. This is a non-restricted fund that is authorized by municipal code and statute. Historically, funding has been used to acquire necessary hardware and software, and for employee development. Court Enhancement Fund – This fee was established to further court operations. It is assessed on a per charge basis when a fine is imposed. This is a non-restricted fund that is authorized by municipal code and statute. Historically, funding has been used for staffing needs, operational supplies, and employee development. Santan Mitigation – Contribution from Salt River Project to offset homeowners associations’ landscaping costs on subdivisions that are located next to the Santan Generating Plant. System Development Fees – The System Development Fee Funds provide the accounting for the revenue collected from building permits to pay for various infrastructure in the community that is required due to growth. Below is a table outlining the anticipated Special Revenue Fund balances as of June 30, 2022 based on the anticipated revenue and expenditures, including transfers, for FY 2022. Estimated Estimated Starting Ending Balance Revenue Expense Balance Grants $ (250,365) 5,539,640 5,539,640 $ (250,365) CDBG/HOME $ 1,510,114 2,746,000 2,746,000 $ 1,510,114 Street Light Improvement $ (15,170) 1,871,400 1,893,800 $ (37,570) Parkway Improvement $ 170,961 850,780 1,035,660 $ (13,919) Police Impound $ 13,949 185,000 193,580 $ 5,369 Ambulance Service $ 503,000 4,169,940 4,669,940 $ 3,000 Other Special Revenue $ 1,418,757 2,318,890 2,989,090 $ 748,557 Traffic Signal SDF $ 13,490,773 2,015,000 6,602,350 $ 8,903,423 Police SDF $ 743,414 2,505,000 1,574,950 $ 1,673,464 Fire SDF $ (6,204,554) 2,500,000 2,042,380 $ (5,746,934) Parks and Recreation SDF $ 23,149,501 10,065,000 7,555,600 $ 25,658,901 General Government SDF $ (4,199,630) 2,500,000 100,000 $ (1,799,630) Road Maintenance SDF $ 8,480,307 6,005,000 17,095,620 $ (2,610,313) Water SDF $ (1,089,175) 9,000,000 10,303,020 $ (2,392,195) Water Resource Fee $ (18,969,295) 7,000,000 4,174,220 $ (16,143,515) Wastewater SDF - Neely $ 4,077,018 230,000 4,305,020 $ 1,998 Wastewater SDF - Greenfield $ 19,397,204 4,050,000 17,588,670 $ 5,858,534 192 Table of Contents SPECIAL REVENUE FUNDS Actual FY 2019 GRANTS Total Revenues Transfers In Total Sources 434,961 $ Total Expenses Transfers Out 434,961 $ $ 1,349,350 432,184 Net Operating Result $ 2,777 $ Actual FY 2019 CDBG/HOME FUNDS Total Revenues Transfers In $ Total Expenses Transfers Out 617,779 1,046,165 303,185 $ Budget FY 2021 449,698 168,081 432,184 - Total Uses Total Sources Actual FY 2020 Projected FY 2021 5,705,250 $ 5,705,250 705,250 $ 5,705,250 $ (731,571) $ 5,705,250 - 705,250 $ $ 68,955 $ 1,117,743 - 2,607,020 - 2,607,020 - 867,275 $ 1,117,743 2,607,020 $ 2,607,020 449,568 415,078 1,082,084 285,854 1,386,140 1,220,880 807,775 60,071 $ 1,367,938 864,646 Net Operating Result $ 2,629 $ $ (250,195) $ 2,607,020 Projected FY 2021 $ $ Projected FY 2021 Total Revenues Transfers In 2,922,742 - 2,694,188 11,791 2,748,230 - 2,748,230 - Total Sources $ 2,922,742 $ 2,705,979 2,748,230 $ 2,748,230 Total Expenses Transfers Out 2,822,035 - 2,890,258 - 3,056,450 - 3,004,139 - Total Uses $ 2,822,035 $ 2,890,258 3,056,450 $ 3,004,139 Net Operating Result $ $ Actual FY 2019 POLICE IMPOUND Total Revenues Transfers In Total Sources 100,707 Total Expenses Transfers Out 247,518 (184,279) $ Actual FY 2020 144,518 103,000 $ $ Budget FY 2021 81,600 100,000 $ 241,771 30,052 181,600 $ $ 271,823 Net Operating Result $ (24,305) $ $ 183,594 235,000 183,710 15,000 - 2,722,180 $ 2,722,180 2,929,460 - $ 2,929,460 (255,909) $ (207,280) Budget FY 2022 85,000 80,000 $ 2,746,000 Budget FY 2022 Projected FY 2021 85,000 150,000 167,695 15,899 Total Uses (308,220) $ 2,746,000 1,360,620 1,385,380 $ 1,739,174 Budget FY 2021 $ $ - Actual FY 2020 - 2,746,000 - $ Actual FY 2019 5,539,640 Budget FY 2022 867,846 SPECIAL DISTRICTS 5,539,640 5,539,640 - 636,295 867,275 - $ $ $ Budget FY 2021 Total Uses 5,539,640 - 636,295 - Actual FY 2020 $ Budget FY 2022 165,000 85,000 100,000 $ 149,721 15,000 185,000 178,580 15,000 $ 198,710 $ 164,721 $ 193,580 (1,994) $ 36,290 $ 279 $ (8,580) 193 Table of Contents SPECIAL REVENUE FUNDS Actual FY 2019 AMBULANCE SERVICE Total Revenues Transfers In Total Sources Actual FY 2020 $ Total Expenses Transfers Out - Budget FY 2021 421,840 $ - 421,840 $ 424,006 678 Total Uses $ - $ Net Operating Result $ - $ 424,684 $ (2,844) $ Projected FY 2021 5,580,000 956,000 819,800 3,000,000 6,536,000 $ 3,819,800 6,682,620 246,000 3,067,060 246,000 6,928,620 $ 3,313,060 (392,620) $ 506,740 Budget FY 2022 4,169,940 $ 4,169,940 4,493,940 176,000 $ 4,669,940 $ (500,000) OTHER SPECIAL REVENUE Actual FY 2019 Actual FY 2020 Budget FY 2021 Total Revenues Transfers In 1,982,651 36,494 1,265,760 562,974 2,369,190 - 1,369,190 - Total Sources $ 2,019,145 $ 1,828,734 2,369,190 $ 1,369,190 Total Expenses Transfers Out 2,014,705 28 1,289,116 105 3,149,000 - 2,537,933 - Total Uses $ 2,014,733 $ 1,289,221 $ 3,149,000 $ 2,537,933 $ 2,989,090 Net Operating Result $ $ $ (779,810) $ (1,168,743) $ (670,200) 4,412 539,513 $ Projected FY 2021 Budget FY 2022 2,318,890 $ 2,318,890 2,989,090 - SYSTEM DEVELOPMENT FEES Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 41,764,364 - 56,127,087 1,618,775 32,095,000 - 54,200,000 - 45,870,000 - Total Sources $ 41,764,364 $ 57,745,862 $ 32,095,000 $ 54,200,000 $ 45,870,000 Total Expenses Transfers Out 1,022,988 80,198,633 390,637 61,135,807 1,328,600 109,741,190 1,328,600 29,059,487 1,000,640 70,341,190 Total Uses $ 81,221,621 $ 61,526,444 $ 111,069,790 $ 30,388,087 $ 71,341,830 Net Operating Result $(39,457,257) $ (3,780,582) $ (78,974,790) $ 23,811,913 $ (25,471,830) 194 Table of Contents __________________________________________ Table of Contents Table of Contents OTHER CAPITAL FUNDS PURPOSE STATEMENT OBJECTIVES FY 2022 Plan and deliver timely and cost effective; new or modernized; safe and secure quality infrastructure projects to Town standards that benefit Town residents, the general public, and operations. Exceptional Built Environment ♦ Manage completion of Shade and Streetscape Plan ♦ Completion of construction of Val Vista Drive Appleby to Riggs Road (ST1120) ♦ Completion of improvements of Recker Road: Ray to SR202L (ST0960) ♦ Completion of 4MG Reservoir and Booster Pump Station (WA0620) at Germann Road Coronado ♦ Integration of CIP PM software (e-Builder) with other systems of record in the Town (MUNIS, OnBase, GIS); train and integrate other internal users of e-Builder software ♦ Completion of two trail safety crossing projects: (1) Greenfield along Powerline Trail, (2) Val Vista and Eastern Canal ♦ Completion of Germann Road and Lindsay Road (ST1450) improvements in advance of opening of the Lindsay Road/SR202L Traffic Interchange ♦ Complete design and begin construction for replacement of several end of life components for the Neely Wastewater Reclamation Facility including Activated Sludge Pumping Station, Oxidation ditch Aeration equipment and structure and effluent filters ACCOMPLISHMENTS FY 2021 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Lindsay Road/SR202L Traffic Interchange (ST1580) - Completed all utility relocations Opened first phases of Gilbert Regional Park (PR0310) with a ribbon cutting ceremony and kicked off planning for future phases Kicked off and substantially completed 30% design for North Water Treatment Plant (WA1541); project will reconstruct the majority of the NWTP, provide treatment process upgrades to meet more stringent water quality requirements and increase treatment capacity to 60 MGD to enable meeting the Safe Yield limits of the Groundwater Management Act Completed the Gilbert Public Safety Training Facility (MF0400) for Police and Fire to train new recruits and in-service personnel Assisted all departments in business case development (need) of 47 new project requests for FY 2022 CIP update Worked with Citizens Transportation Task Force to prepare recommendation to Town Council for Transportation and Infrastructure Bond Election in November 2021 Continued integration of Project Management Software (e-Builder). Western Canal/Powerline Trail railroad overpass being constructed and completion scheduled for May/June Org Focus BUDGET NOTES For FY 2022, CIP Administration has increased by 2 FTE. One-time expenditures totaling $175,000 are included in the CIP Administration budget for configuration of e-builder software. Actual FY 2019 Actual FY 2020 Projected FY 2021 Expected FY 2022 Target New Projects Scoped and Cost Estimated 55 77 46 30 As Needed New Contracts Issued 95 100 100 100 As Needed Total Investment in Capital Projects (in Millions) $158.1 $170.0 $135.0 $150.0 $150.0 Manage Active Projects 130 129 150 149 As Needed PERFORMANCE MEASURES 197 Table of Contents OTHER CAPITAL FUNDS PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Capital Projects Admin 12.40 13.40 13.40 13.40 14.90 Total Personnel 12.40 13.40 13.40 13.40 14.90 EXPENSES BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Capital Projects Admin CIP Contingency GO Bond Proceeds Outside Sources Prop 400 - MAG MPC - Public Facilities MPC - Water System MPC - Wastewater System Redevelopment CIP Streets CIP Traffic Control CIP Parks and Recreation CIP Municipal Facilities CIP Water CIP Wastewater CIP Storm Water CIP 1,516,124 1,429,195 1,854,238 28,248,604 14,966,221 20,947,657 1,000,642 30,395,557 8,928,010 43,712,145 8,497,071 48,964 1,840,950 646,945 155,729 6,762,025 5,209,579 3,685,159 35,513,724 1,511,444 34,974,016 49,416,311 12,891,319 23,374,176 - 2,224,220 100,000,000 15,731,490 2,640,100 8,614,630 121,249,330 11,197,730 23,116,160 76,417,910 117,685,720 76,868,100 2,191,000 2,134,707 8,980,243 14,554 1,041,873 30,281,159 2,419,175 5,594,205 19,942,137 5,913,255 8,160,823 - 2,422,450 100,000,000 100,268,040 487,720 8,053,140 76,536,500 12,123,520 12,643,560 49,753,240 79,955,090 82,888,430 2,736,000 $161,544,428 $175,981,377 $ 557,936,390 $ 84,482,131 $ 527,867,690 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 1,458,172 12,068,277 148,017,979 1,706,304 1,620,216 172,654,857 1,807,370 3,945,560 552,183,460 1,717,857 1,187,936 81,576,338 2,111,330 104,647,240 421,109,120 Total Expenses $161,544,428 $175,981,377 $ 557,936,390 $ 84,482,131 $ 527,867,690 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 11,920,324 128,497,768 120,551,013 161,375,078 138,931,350 437,340,580 30,489,026 73,354,127 229,722,450 324,689,480 Total Sources $140,418,092 $281,926,091 $ 576,271,930 $103,843,153 $ 554,411,930 Total Expenses Transfers Out 161,544,428 26,436,200 175,981,377 87,495,605 557,936,390 150,679,330 84,482,131 48,945,654 527,867,690 69,867,950 Total Uses $187,980,628 $263,476,982 $ 708,615,720 $133,427,785 $ 597,735,640 Net Operating Result $ (47,562,536) $ 18,449,109 Total Expenses 198 $(132,343,790) $ (29,584,632) $ (43,323,710) Table of Contents Capital Improvement Plan Summary Provides the reader an overview of the Capital Improvement Plan development and adoption process, including a discussion related to the timelines and prioritization criteria that is used to effectively allocate resources for the budget year. Projects are grouped by project type, and a summary of the ten-year plan shows planned expenditures for each of these areas:  Streets (ST)  Municipal Facilities (MF)  Storm Water (SW)  Wastewater (WW)  Traffic (TS)  Redevelopment (RD)  Water (WA)  Parks and Recreation (PR) A summary of funding sources is also provided for the same ten-year period. Operations/Maintenance and Revenue Impact This section presents the expenses associated with staffing, maintaining, and operating the completed project. This information is then carried over to Gilbert’s Long-Term Financial Plan and annual operating budget to reflect the ongoing income and expenses upon project completion. Additionally, any revenues that are generated from the completion of the project are shown. Capital Improvement Plan – Ten-Year Plan Projects are presented in detail by funding source, by project for the ten-year plan. The amounts shown represent the engineer’s preliminary estimate of the cost, timing of expenditures and applicable funding sources. All estimates are in today’s dollars. Project Type Detail Sections Summary by Project Type with Map - A detailed table of all project expenses and funding sources for the ten-year plan is presented by project type, along with a map highlighting locations for the FY 2022 projects. Following each summary and map, descriptions of each project that are included in the FY 2022 budget are presented. Project Title - This represents a descriptive name for the requested capital project. It may name a specific building, development, section of roadway, park, or intersection, etc. Located next to the project name, a Repair and Maintenance Icon (shown right) may appear. This indicates that the purpose of the project is either repair of or replacement of existing infrastructure. This demonstrates Gilbert’s commitment to maintaining existing infrastructure to reduce the overall cost of ownership and provide for more reliable service to the citizens. Project Description - This describes the requested capital project. The narrative generally includes a physical description of the improvements (e.g. 24,000 square-foot building, three miles of road, 12acre park with playground equipment, etc.) and the justification for the project or alternatives to constructing the improvement. Prioritization Ranking - Each project receives a prioritization ranking score during the CIP development process. The ranking is shown in the upper right-hand corner of each project description. 199 Table of Contents CAPITAL IMPROVEMENT PLAN SUMMARY The Capital Improvement planning process begins in the late summer/fall each year and follows the same development schedule as the operating budgets. Departments identify capital needs and present the business case for their requests to the CIP/Engineering group. The Engineering group reviews the capital needs with the departments, clarifies and refines the scope of work and provides cost estimates. Once cost estimates are provided, the Management and Budget Department works with the departments to prioritize requests (discussed further in an upcoming section) and fund each project appropriately. The budget review includes a review of the capital needs in relation to the five-year plans and long-term financial planning documents. The results of the prioritization and five-year plans are utilized during Executive Team and Town Management discussions as projects are recommended or not recommended to Council for adoption in the proposed budget. In September/October, determining the capital needs is the focus of CIP development. Departments/stakeholders review each recommended capital improvement project based on four evaluation criteria to determine which projects are the most advantageous to pursue. 200 Table of Contents CAPITAL IMPROVEMENT PLAN SUMMARY The Executive Team and Town Management provide input on how each of these scores is weighted when the total ranking is calculated. Based on this calculation, each project receives a single total project ranking score ranging from 0 to 3, with 3 being the highest possible score. The score is one of the elements that is considered in both the Executive Team and Town Management deliberations. Upon completion of this process, the CIP is incorporated into the proposed budget, and presented to Council for consideration. The FY 2022 - 2031 Capital Improvement Plan was adopted on June 1, 2021. Only the first year of the plan (FY 2022) is funded. The other years are adopted for planning and forecasting purposes. The following is a summary of the ten-year plan. Detailed descriptions of the projects budgeted for FY 2022 are found in the pages that follow. Capital Expenses: (1,000s) Total Streets Improvements 758,443 Traffic Control Improvements 109,712 Municipal Facilities Improvements Prior Years FY 2022 FY 2023 FY 2024 81,039 76,541 181,045 30,018 4,458 12,125 15,862 14,915 208,358 100,965 49,754 18,455 4,455 FY 2025 FY 2026 Years 6-10 Beyond 10 77,640 70,898 147,553 93,709 17,618 15,279 29,455 - 24,597 1,406 1,666 7,060 1,983 Redevelopment Improvements 142,950 8,696 8,054 33,990 90,227 - - - Storm Water Improvements 46,136 - 2,736 4,888 5,929 - - 32,583 - Water Improvements 977,407 54,366 180,421 439,266 15,782 12,158 31,181 94,129 150,104 Wastew ater Improvements 320,185 83,219 83,176 6,515 4,669 13,254 22,332 107,020 - Parks and Recreation Improvements 650,093 79,790 12,643 13,598 127,620 30,097 2,795 237,326 146,224 $ 3,213,284 $ 412,533 $ 425,450 $ 713,619 $ 293,615 $ 175,364 $ 143,891 Total Capital Expenses $ 649,732 $ Capital Improvement Plan By Project Type Streets Improvements 23.6% Parks and Recreation Improvements 20.2% Traffic Control Improvements 3.4% Municipal Facilities Improvements 6.5% Redevelopment Improvements 4.4% Wastewater Improvements 10.0% Storm Water Improvements 1.4% Water Improvements 30.4% 201 399,080 Table of Contents CAPITAL IMPROVEMENT PLAN SUMMARY Capital Sources: (1,000s) Prior Years Total FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 6-10 Beyond 10 PFMPC - 2009 Bonds 24,764 24,764 - - - - - - - 2022 WRMPC (Water SDF) 122,730 - 32,161 90,569 - - - - - 2022 WRMPC (Water) 111,971 - 9,605 102,366 - - - - - WRMPC - 2007 Bonds 13 13 - - - - - - - WRMPC - 2018 Bonds 43,111 42,623 488 - - - - - - WRMPC - Intergov Contrib 2,037 - 2,037 - - - - - - WRMPC - Bonds (SDF) 22,290 15,215 7,075 - - - - - - 2022 WRMPC (WR SDF) 51,302 - 15,172 21,630 14,500 - - - - 2022 WRMPC (Water R&R) 267,044 1,844 34,217 221,650 - 9,333 - - - 1 1 - - - - - - - 2006 GO Bonds 08 2,314 2,314 - - - - - - - 2007 GO Bonds 08 3,508 3,508 - - - - - - - 2017 GO Bonds 65,958 46,616 19,342 - - - - - - Potential WRMPC (Water) 12,000 - - - - - - 12,000 - 2022 Potential P.S Bonds 16,658 - - 16,658 - - - - - 2020 Public Safety Bonds 65,000 65,000 - - - - - - - 2023 Potential Street Bond 514,994 - - 191,671 83,924 67,177 57,483 114,739 - 2024 Potential Parks Bonds 97,993 - - - 69,094 28,899 - - - 2028 Potential Street Bond 45,552 - - - - - - 45,552 - 2028 Potential Parks Bonds 140,616 - - - - - - 140,616 - Maricopa County 1,727 317 - 1,410 - - - - - State Grant 2,929 117 623 2,189 - - - - - Federal Grant 2,470 - - 2,470 - - - - - CDBG 1,600 214 1,386 - - - - - - MAG RTP Arterial Fund 70,661 21,878 30,545 10,650 - 4,912 - 2,676 - MAG Revolving Fund (1,546) 105 (6,529) 4,878 - - - - - Developer Contribution 9,904 4,659 730 355 - - 4,160 - - 2001 GO Bonds 02-03 Salt River Project 19 19 - - - - - - - CIP Outside Sources 9,864 4,718 - - 5,146 - - - - CIP O/S Revolving Fund 5,821 (14,636) 19,223 (2,841) (4,902) 215 (857) 9,619 - City of Mesa 3,250 - - - - 3,250 - - - General Repl Fund 70,822 4 18,578 4,366 37,373 10,501 - - - Water Repl Fund 320,668 12,217 60,778 5,685 413 6,223 6,775 78,671 149,906 Wastew ater Repl Fund 126,124 31,028 52,445 2,643 4,482 1,760 1,560 32,206 - Env. Compliance Repl Fund 2,293 - 1,883 - 410 - - - - Fleet Repl Fund 1,169 5 1,164 - - - - - - General Fund 52,542 25,815 18,935 154 113 4,992 65 2,468 - Water Fund 31,468 4,216 17,135 691 4,282 3,654 3 1,388 99 Wastew ater Fund 46,742 5,841 13,628 4,232 2,702 3,108 12,082 5,050 99 Env. Services-Residential 11,969 1,219 3,575 - - 115 - - 7,060 Env. Services-Commercial 1,004 778 163 - - 63 - - - Roadw ay and Maint. Fund 57,843 7,863 12,530 8,330 5,309 7,107 4,154 12,550 - 10 3 7 - - - - - - Env. Compliance Fund 12,106 8 351 300 208 18 - 11,221 - Police SDF 9,448 75 539 264 187 7,458 107 818 - Fire SDF 3,103 24 173 1,292 61 47 1,234 272 - Park SDF 55,436 19,710 4,707 7,715 23,267 - - 37 - Signal SDF 24,241 1,692 6,603 2,991 1,448 2,252 2,005 7,250 - Water SDF 38,162 8,145 482 10 - - 22,229 7,296 - Wastew ater SDF 1,715 1,715 - - - - - - - Water Resources SDF 20,971 15,052 3,899 2,010 - - - 10 - Greenfield Wastew ater SDF 22,405 1,542 13,959 10 - - 6,884 10 - Neely Wastew ater SDF 6,069 1,764 4,305 - - - - - - Future Grow th Funding 200,897 - - - - 12,559 13,107 137,484 37,747 Park SDF - Prior to 2012 35,835 35,835 - - - - - - - Roads SDF 41,132 7 17,096 3,083 - 1,721 12,900 6,325 - Private Fund 55,058 - - 6,188 42,390 - - 6,480 - 66 66 - - - - - - - 219,163 - - - - - - 14,994 204,169 Fleet Fund Investment Income Unidentified Miscellaneous Total Sources 28,268 18,620 6,440 - 3,208 - - $ 3,213,284 $ 412,533 $ 425,450 $ 713,619 $ 293,615 $ 175,364 $ 143,891 202 $ 649,732 $ 399,080 Table of Contents CAPITAL IMPROVEMENT PLAN SUMMARY Capital Improvement Plan By Funding Source Type Federal / State / County Funds 0.3% MPC Bonds 20.5% Operating Funds 6.7% Replacement Funds 16.2% Other Municipalities/School s 0.1% GO Bonds 29.6% Other 12.4% System Development Fees 14.3% 203 Table of Contents CAPITAL IMPROVEMENT PLAN OPERATING IMPACTS One of the considerations when a project is being proposed is the operating impacts that will result upon completion of the project. These impacts have been incorporated into the operating budget fiveyear forecasts (Financial Overview Section) and are most commonly for personnel, supplies, contractual services or utility costs. Certain projects may also generate revenue upon completion. Ongoing impacts are compounded year over year, while one-time impacts are shown in the anticipated year. The FY 2022-2026 expense operating impacts are shown by project type below: Operation and Maintenance Impact (1,000s): FY 2022 FY2023 FY 2024 FY 2025 FY 2026 Total Streets Improvements - 154 258 258 258 Traffic Control Improvements - 11 36 37 37 121 Municipal Facilities Improvements - 641 2,204 2,204 2,277 7,326 Redevelopment Improvements - - 38 173 173 384 928 Storm Water Improvements - - - - - - Water Improvements - 242 297 297 322 1,158 Wastew ater Improvements - 989 989 989 989 3,956 Parks and Recreation Improvements - 17 17 66 128 228 - $ 2,054 $ 3,839 $ 4,024 $ 4,184 $ 14,101 FY 2026 Total Net Additional Operating Cost $ The operating impacts by expense type and anticipated revenue are shown below: Operation and Maintenance Impact (1,000s): FY 2022 FY2023 FY 2024 FY 2025 Personnel - 172 1,608 1,608 1,608 4,995 Contractual Services - 831 885 1,001 1,059 3,776 Supplies - 567 756 770 785 2,876 Utilities - 451 556 611 686 2,303 Insurance - 34 35 35 47 151 $ 14,101 Total O&M Impact $ - $ 2,054 $ 3,839 $ 4,024 $ 4,184 Total Revenue $ - $ - $ - $ - $ - Operating Impacts by Project Type 204 $ - Table of Contents 205 Table of Contents Project # Project Name 2001 GO Bonds 02-03 PR0850 Santan Vista Trail - Phase III Total GO Bonds 02-03 2006 GO Bonds 08 ST1120 Val Vista Drive - Appleby to Riggs Total 2006 GO Bonds 08 2007 GO Bonds 08 ST0540 Ocotillo Road - Greenfield to Higley ST0980 Higley Road - Riggs to Stacey ST1120 Val Vista Drive - Appleby to Riggs ST1450 Germann Road - Gilbert to Val Vista Total 2007 GO Bonds 08 2017 GO Bonds RD1210 Phoenix Avenue Pedestrian Mall RD2110 Heritage District Transportation Improv ST0960 Recker Road - Ray to SR 202 ST0990 Ocotillo Road - 148th St to Greenfield ST1120 Val Vista Drive - Appleby to Riggs ST1140 Lindsay Road - Queen Creek to Ocotillo ST1170 Lindsay Road - Pecos to SR 202 ST1320 Elliot and Gilbert Intersection ST1380 Elliot and Cooper Intersection ST1450 Germann Road - Gilbert to Val Vista ST1580 Lindsay Road/SR 202 Traffic Interchange ST1600 Infrastructure Improv at Railroad Crossings ST1690 Val Vista Drive Reconstruction ST1710 Val Vista Dr/Eastern Canal Bridge Repair ST1720 Val Vista Lakes Improvements ST1790 PM10 Paving ST1860 Gilbert and Warner Intersection TS1300 Val Vista and Baseline Signal Improvements Total 2017 GO Bonds 2020 Public Safety Bonds MF0400 Public Safety Training Facility Total 2020 Public Safety Bonds 2022 Potential P.S Bonds MF2490 Advocacy Center Total 2022 Potentail P.S. Bonds 2022 WRMPC (Water R&R) WA1330 Tankersley Water Line Repl Area III/IV WA1340 Tankersley Water Line Repl Area VI WA1350 Tankersley Water Line Repl Area VII/VIII WA1510 Pony Lane Water Line Repl WA1589 NWTP Facility Upgrades and Reconstruction WA1594 SVWTP Raw Water Line Cathodic Protection Replac Total 2022 WRMPC (Water R&R) 2022 WRMPC (Water SDF) WA0670 Zone 2 to Zone 4 Interconnect WA0800 Zone 3 - Bridges Well WA0810 Zone 3 - Direct System Well WA1230 Site 2 - Reservoir and Booster Pump Imp 206 Project Total Budget (1,000's) Ranking 1.83 $ 1 1 $ 2,314 2,314 $ 246 1,973 1,135 154 3,508 FY 2022 $ 1 1 $ - $ 2,314 2,314 $ - $ 246 1,973 1,135 154 3,508 $ - $ 3,725 6,106 3,837 2,568 4,059 1,418 4,819 66 3,330 10,563 14,521 2,545 5,153 1,878 544 165 81 580 65,958 $ 6,096 2,554 4,059 215 4,819 66 684 8,073 14,521 93 4,215 508 165 81 467 46,616 $ 3,725 10 1,283 2,568 1,203 2,646 2,490 2,452 938 1,878 36 113 19,342 $ 65,000 65,000 $ 65,000 65,000 $ - $ 16,658 16,658 $ - $ - $ 13,130 2,668 10,539 9,333 229,336 2,038 267,044 $ 1,844 1,844 $ 2,668 29,511 2,038 34,217 3.00 2.83 1.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 0.78 3.00 3.00 3.00 3.00 3.00 3.00 2.55 1.16 2.28 3.00 3.00 2.78 2.66 2.34 2.34 2.50 3.00 2.61 3.00 2.83 2.45 3.00 Prior Years 1,336 4,472 5,895 8,451 - 1,336 4,472 5,895 8,451 Table of Contents FY 2023 FY 2024 $ - $ - $ - FY 2025 $ - $ - $ - $ - $ FY 2026 $ - $ - $ - $ - - $ 16,658 $ 16,658 13,130 10,539 197,981 $ 221,650 - FY 2027 $ - $ - $ - $ - - $ $ - $ - FY 2028 $ - $ - $ - $ - - $ $ - $ 9,333 9,333 - FY 2029 $ - $ - $ - $ - - $ $ - $ - FY 2030 $ - $ - $ - $ - - $ $ - $ - $ - $ - $ - $ - - $ $ - $ - - 207 - Beyond 10 Years FY 2031 $ - $ - $ - $ - - $ $ - $ - $ - $ - $ - $ - $ - - $ - $ - $ - $ - $ - $ - $ - $ - - - - Table of Contents Project Total Budget Prior Ranking (1,000's) Years 3.00 102,576 $ 122,730 $ Project # WA1589 Project Name NWTP Facility Upgrades and Reconstruction Total 2022 WRMPC (Water SDF) 2022 WRMPC (Water) WA1200 Water Rights - Resiliency and Capacity WA1589 NWTP Facility Upgrades and Reconstruction Total 2022 WRMPC (Water) 2022 WRMPC (WR SDF) WA0830 Water Rights - WMAT Settlement WA0940 Water Rights - Phase II WA1060 Water Rights - NIA Priority CAP Acquisition WA1200 Water Rights - Resiliency and Capacity Total 2022 WRMPC (WR SDF) 2023 Potential Street Bond PR1310 Safety Improvements for Trail Crossings PR1314 Marathon Trl Crossing at EMF and Pecos PR1315 Marathon Trl Crossing at Higley PR1316 Heritage Trl Crossing at Guadalupe PR1317 San Tan Vista Trl Crossing at Pecos PR1318 Heritage Trl Crosssing at Lindsay PR1319 EMF Pathway at Power and Guadalupe PR1320 San Tan Vista Trl Crossing at Ray RD1190 Heritage District Parking Garage III RD1210 Phoenix Avenue Pedestrian Mall RD2130 Ash Street Re-Alignment RD2190 Vaughn Ventilator RD2220 Median Improvements ST0540 Ocotillo Road - Greenfield to Higley ST0780 Baseline Road - Greenfield to Power ST0800 Recker Road - Ocotillo to Chandler Heights ST0980 Higley Road - Riggs to Stacey ST0990 Ocotillo Road - 148th St to Greenfield ST1140 Lindsay Road - Queen Creek to Ocotillo ST1180 Warner Road - Power to East of Recker ST1200 Power Road - Guadalupe to Santan Freeway ST1270 Val Vista Drive - Riggs to Hunt Highway ST1320 Elliot and Gilbert Intersection ST1340 Guadalupe and Power Intersection ST1390 Elliot and Higley Intersection ST1620 Mesquite Street - Lindsay to Val Vista ST1720 Val Vista Lakes Improvements ST1770 Guadalupe Road Improvements ST1800 Cooper Road - Encinas to Baseline ST1840 Cooley Station Transit Center ST1860 Gilbert and Warner Intersection ST1870 McQueen and Elliot Intersection ST1880 Lindsay and Guadalupe Intersection ST1910 McQueen and Guadalupe Intersection ST1920 Val Vista and Ray Intersection ST1960 Market and Williams Field Interesction ST1970 Val Vista and Mercy Intersection ST1980 Market and San Tan Village Intersection - $ FY 2022 12,007 32,161 $ 21,630 90,341 111,971 $ - $ 9,605 9,605 $ 11,472 14,500 3,700 21,630 51,302 $ - $ 11,472 3,700 15,172 1,200 640 581 535 480 149 1,198 440 36,805 725 5,519 22,924 1,842 51,335 7,899 11,632 2,783 14,733 2,255 4,564 13,697 8,564 8,221 4,578 6,508 5,801 38,467 6,001 6,417 10,906 9,455 4,124 7,443 8,660 9,559 706 1,153 1,366 - 1.62 3.00 3.00 1.78 3.00 1.62 3.00 2.28 2.28 2.28 2.28 2.28 2.28 2.28 1.99 3.00 1.55 2.22 2.84 2.83 1.45 1.00 1.00 3.00 3.00 1.83 1.83 0.78 0.78 1.62 1.00 1.62 2.55 2.84 2.00 1.45 2.28 1.45 1.45 2.84 1.00 2.00 2.67 2.00 208 - Table of Contents Beyond FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 10 Years 90,569 $ 90,569 $ - $ - $ - $ - $ - $ - $ - $ - $ 21,630 80,736 $ 102,366 $ - $ - $ - $ - $ - $ - $ - $ - $ - 21,630 21,630 $ 14,500 14,500 $ - $ - $ - $ - $ - $ - $ - $ - 1,000 197 195 134 149 50 126 4,153 725 22,924 51,335 14,733 2,255 4,564 5,801 10,318 6,001 8,660 706 1,153 - 200 443 386 401 331 99 314 32,652 5,519 1,842 13,697 9,455 - - - - - $ 1,198 7,899 18,738 6,417 4,124 - 2,783 8,564 9,411 9,559 1,366 8,221 4,578 - 209 11,632 6,508 10,906 7,443 - Table of Contents Project Total Budget Prior Ranking (1,000's) Years 2.00 966 1.62 10,615 2.00 3,895 1.92 10,293 2.22 1,888 1.99 2,636 2.39 33,301 2.61 1,286 2.44 6,975 2.61 8,861 2.61 1,777 2.61 5,023 2.61 1,864 2.61 1,429 2.61 5,153 2.66 9,899 2.44 21,362 1.61 23,476 1.77 44,430 $ 514,994 $ Project # ST1990 ST2000 ST2010 ST2050 ST2080 ST2101 ST2102 ST2103 ST2105 ST2113 ST2114 ST2115 ST2116 ST2117 ST2118 SW0122 SW0125 TS1940 TS1942 Project Name Higley and Iverness Intersection Power and Pecos Intersection Higley and Queen Creek Intersection Various Roadway Improvements Bus Stop Improvements Bus Stop Shelter Replacements Safe Route Enhancements Germann and Power Intersection School Safety and Congestion Improvements White Fence Farms 4 Road Improvements Brentwood Acres Road Improvements Porter Acres Road Improvements Melody and Pioneer Road Improvements KA-LO Park Road Improvements College Park Road Improvements Vaughn Retention Basin Relocation Riggs Road Drainage Channel Restoration Fiber Optic Strategic Build Out Advanced Mid-Block Detection Total 2023 Potential Street Bond 2024 Potential Parks Bonds PR0330 Marathon Trail - East Maricopa Floodway PR0530 Crossroads Park - Lake Emb Stablization PR0850 Santan Vista Trail - Phase III PR1010 Santan Fwy Trail - Val Vista to Discovery Park PR1020 Santan Fwy Trail - Discovery Park to Cosmo PR1230 Trail Lighting PR1322 Desert Sky Regional Park Phase II RD2090 Trail Beautification - Canal East of Gilbert Road Total 2024 Potential Parks Bonds 2028 Potential Parks Bonds PR1321 Gilbert Regional Park Phase II Total 2028 Potential Parks Bonds 2028 Potential Street Bond ST1150 Hunt Highway - Higley to Recker ST1160 Recker Road - Riggs to Hunt Highway ST1310 Ray and Gilbert Intersection ST1330 Guadalupe and Val Vista Intersection ST1570 Constellation Way - South of Coldwater Blvd ST1790 PM10 Paving ST1940 Power and Queen Creek Intersection Total 2028 Potential Street Bond CDBG RD2261 Heritage Center Site and ADA Improv RD2262 Heritage District - ADA Sidewalk Repairs Total CDBG CIP O/S Revolving Fund MF0400 Public Safety Training Facility MF2527 Primary Emergency Operations Center Imp PR0310 Gilbert Regional Park PR0320 Desert Sky Park - $ 17,759 5,635 7,592 4,667 10,092 14,140 31,012 7,096 97,993 $ - $ - $ 140,616 140,616 $ - $ - $ 10,960 8,022 7,025 6,609 2,697 1,189 9,050 45,552 $ - $ - $ 500 1,100 1,600 $ 81 133 214 $ 419 967 1,386 1.00 2.50 1.83 1.45 1.45 1.61 2.55 2.83 2.33 0.78 0.78 0.45 0.45 0.78 1.16 1.00 3.00 3.00 3.00 2.28 3.00 3.00 210 FY 2022 - $ (20) 3,869 (9,029) - (20) (11,342) (317) 3,869 2,313 317 Table of Contents FY 2023 FY 2024 FY 2025 FY 2026 1,888 8,861 1,777 5,869 7,405 57,483 Beyond FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 10 Years 966 10,615 10,293 21,362 7,405 7,405 7,405 $ 53,147 $ 54,187 $ 7,405 $ - $ - $ - 3,895 33,301 6,975 1,864 4,588 5,869 $ 191,671 $ 5,311 5,869 7,405 83,924 $ 2,636 1,286 5,023 1,429 5,153 5,869 7,405 67,177 $ $ - $ 17,759 5,635 7,592 31,012 7,096 69,094 $ 4,667 10,092 14,140 28,899 $ - $ $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - - - - - $ - $ - $ - $ - $ - 10,206 130,410 10,206 $ 130,410 $ - $ - $ - $ - 10,960 8,022 2,697 1,189 22,868 $ 7,025 6,609 9,050 22,684 $ - $ - $ - - $ - $ - $ - $ - $ - - - - - - - 211 Table of Contents Project Total Budget Prior Ranking (1,000's) Years FY 2022 1.00 (89) 3.00 1,197 1,337 157 2.33 9,036 3.00 90 84 6 3.00 62 62 3.00 73 73 2.83 375 103 272 1.45 (215) 3.00 (74) (2,717) 8,144 0.78 (135) 3.00 (121) (121) 1.83 (55) 3.00 (6) (6) 3.00 192 (208) 1,700 0.78 (731) 3.00 177 177 1.16 (160) 2.28 (100) 3.00 2,189 3.00 (256) 256 $ 5,821 $ (14,636) $ 19,223 Project # PR0330 PR1130 PR1321 RD1210 RD2110 RD2240 ST0540 ST0780 ST1120 ST1150 ST1170 ST1200 ST1380 ST1450 ST1570 ST1710 ST1790 ST1860 TS1740 TS1947 Project Name Marathon Trail - East Maricopa Floodway Western Powerline Trail - UPRR Ped Crossing Gilbert Regional Park Phase II Phoenix Avenue Pedestrian Mall Heritage District Transportation Improv Heritage Dist Drainage/Storm Water Study Ocotillo Road - Greenfield to Higley Baseline Road - Greenfield to Power Val Vista Drive - Appleby to Riggs Hunt Highway - Higley to Recker Lindsay Road - Pecos to SR 202 Power Road - Guadalupe to Santan Freeway Elliot and Cooper Intersection Germann Road - Gilbert to Val Vista Constellation Way - South of Coldwater Blvd Val Vista Dr/Eastern Canal Bridge Repair PM10 Paving Gilbert and Warner Intersection Advance Detection Safety Improvement Val Vista and Melrose Signal Total CIP O/S Revolving Fund CIP Outside Sources MF0400 Public Safety Training Facility PR0310 Gilbert Regional Park RD2110 Heritage District Transportation Improv ST1120 Val Vista Drive - Appleby to Riggs ST1170 Lindsay Road - Pecos to SR 202 ST1450 Germann Road - Gilbert to Val Vista Total CIP Outside Sources City of Mesa ST0780 Baseline Road - Greenfield to Power Total City of Mesa Developer Contribution PR0330 Marathon Trail - East Maricopa Floodway ST0780 Baseline Road - Greenfield to Power ST0840 Hunt Highway - Val Vista to 164th ST0960 Recker Road - Ray to SR 202 ST0980 Higley Road - Riggs to Stacey ST1120 Val Vista Drive - Appleby to Riggs ST1150 Hunt Highway - Higley to Recker ST1170 Lindsay Road - Pecos to SR 202 ST1200 Power Road - Guadalupe to Santan Freeway ST1380 Elliot and Cooper Intersection ST1450 Germann Road - Gilbert to Val Vista ST1570 Constellation Way - South of Coldwater Blvd ST1790 PM10 Paving ST1860 Gilbert and Warner Intersection TS1947 Val Vista and Melrose Signal Total Developer Contribution Env. Compliance Fund MF2420 South Area Service Center Paving 3.00 3.00 3.00 3.00 3.00 3.00 $ 20 411 108 5,223 3,902 200 9,864 $ 20 411 108 77 3,902 200 4,718 $ - $ 3,250 3,250 $ - $ - $ 89 305 40 112 2,860 3,590 135 17 55 6 1,308 731 160 100 396 9,904 $ 89 305 40 112 2,645 135 17 55 6 8 731 160 100 256 4,659 $ 590 140 730 18 - - 1.45 1.00 1.45 0.78 3.00 1.00 3.00 0.78 3.00 1.83 3.00 3.00 0.78 1.16 2.28 3.00 0.78 212 Table of Contents Beyond FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 10 Years 89 (297) 443 8,593 215 (355) (5,146) 135 55 (1,300) 731 160 100 (2,189) (2,841) $ (4,902) $ 215 $ (857) $ 8,593 $ 1,026 $ - $ - $ - $ - FY 2023 $ $ - $ 5,146 5,146 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3,250 3,250 $ - $ - $ - $ - $ - $ - $ - $ 355 355 $ - $ - $ 2,860 1,300 4,160 $ - $ - $ - $ - $ - $ - - 18 - - - - - - - - 213 Table of Contents Project Total Budget Prior Ranking (1,000's) Years FY 2022 3.00 9 8 1 2.78 6,481 2.00 306 2.84 3,676 3.00 650 350 2.44 758 2.44 208 $ 12,106 $ 8 $ 351 Project # MF2523 SW0070 SW0090 SW0100 SW0120 SW0121 SW0126 Project Name Wall Replacement - North Area Service Center Sonoqui Wash Restoration Storm Water Mitegation Assessment Hunt Highway Bank Protection Storm Water Master Plan Nichols Park SW Improvements Drywell Performance Eval and Restore Total Env. Compliance Fund Env. Compliance Repl Fund SW0124 Crossroads SW Pump Station Rehab and Repair SW0127 Village II SW Pump Station Rehab and Repair SW0128 Vaughn Pump Station Rehab and Repair SW0129 Nichols SW Pump Station Rehab and Repair SW0130 Freestone SW Pump Station Rehab and Repair Total Env. Compliance Repl Fund Env. Services-Commercial MF2310 Utility Billing System Replacement MF2350 Fleet Maintenance Facility MF2420 South Area Service Center Paving MF2450 CNG Fueling Station - Phase II MF2460 Comprehensive Needs Assessment Study RD2140 Heritage District Trash Compactors Total Env. Services-Commercial Env. Services-Residential MF0320 Transfer Station MF2310 Utility Billing System Replacement MF2350 Fleet Maintenance Facility MF2410 North Area Service Center Paving MF2420 South Area Service Center Paving MF2450 CNG Fueling Station - Phase II MF2460 Comprehensive Needs Assessment Study MF2525 Enviro Services Route Software ST1120 Val Vista Drive - Appleby to Riggs Total Env. Services-Residential Federal Grant ST2119 Mews Road Improvements Total Federal Grant Fire SDF MF2160 Adaptive Response Unit 2 (ARU-2) MF2230 Topaz Radio MF2290 Adaptive Response Unit 1 (ARU-1) MF2520 System Development Fee Study Total Fire SDF Fleet Fund MF2460 Comprehensive Needs Assessment Study Total Fleet Fund Fleet Repl Fund MF2440 NASC Fuel Storage Tank Replacement Total Fleet Repl Fund Future Growth Funding PR0390 Crossroads Park - Phase II 3.00 2.66 3.00 2.44 1.99 $ 126 457 878 410 422 2,293 $ - $ 126 457 878 422 1,883 $ 14 88 63 145 3 691 1,004 $ 16 84 3 675 778 $ 14 72 61 16 163 $ 7,060 1,692 1,028 16 99 1,673 37 362 2 11,969 $ 27 192 965 33 2 1,219 $ 1,665 836 708 4 362 3,575 $ 2,470 2,470 $ - $ - $ 1,200 683 1,200 20 3,103 $ 24 24 $ 173 173 $ 10 10 $ 3 3 $ 7 7 $ 1,169 1,169 $ 5 5 $ 1,164 1,164 18,224 - 3.00 3.00 0.78 3.00 3.00 3.00 0.95 3.00 3.00 0.78 0.78 3.00 3.00 2.22 3.00 3.00 1.62 1.67 1.62 1.17 3.00 2.34 1.00 214 - Table of Contents FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Beyond 10 Years FY 2031 $ 300 300 $ 208 208 $ 18 $ - $ 306 863 1,169 $ 2,813 2,813 $ 6,481 758 7,239 $ - $ - $ - $ - $ 410 410 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 63 63 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 16 99 115 $ - $ - $ - $ - $ - $ - $ 7,060 7,060 $ 2,470 2,470 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 82 1,200 10 1,292 $ 61 61 $ 47 47 $ 1,200 34 1,234 $ 53 10 63 $ 41 41 $ 56 56 $ 56 56 $ 56 56 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - - 215 18,224 Table of Contents Project Total Budget Prior Ranking (1,000's) Years 0.78 17,820 0.78 5,649 1.00 3,100 1.61 2,352 1.16 3,675 0.71 52,240 3.00 3,861 1.00 1,703 0.45 1,338 0.45 1,259 2.45 8,949 3.00 7,564 1.78 62,659 1.53 4,349 1.53 4,349 2.00 1,806 $ 200,897 $ Project # PR0420 PR0580 PR0630 PR1100 PR1210 PR1312 ST0990 ST1300 ST1310 ST1330 WA1540 WW0690 WW1200 WW1210 WW1220 WW1233 Project Name Freestone Recreation Center Pool Rittenhouse Trail McQueen Park - Phase IV Powerline Trail - Recker to Power Santan Vista Trail - Phase V Gilbert Youth Soccer Complex - Phase II Ocotillo Road - 148th St to Greenfield Warner and Greenfield Intersection Ray and Gilbert Intersection Guadalupe and Val Vista Intersection Zone 2/3 – Lindsay – Pecos to Germann Imp Gravity - Relief Sewers Greenfield WRP Phase IV Expansion Val Vista and Chandler Heights Water Line Riggs and Greenfield Water Line Reservoir 3 Reclaimed Recovery Well Total Future Growth Funding General Fund MF0400 Public Safety Training Facility MF0530 Municipal Center I Renovation - Phase II MF2230 Topaz Radio MF2400 Police Information System Replacement MF2410 North Area Service Center Paving MF2420 South Area Service Center Paving MF2460 Comprehensive Needs Assessment Study MF2470 Public Safety Center Expansion MF2480 Police Dispatch Center Expansion MF2490 Advocacy Center MF2521 Fire Station 3 Repairs MF2522 Shade and Streetscape Master Plan MF2523 Wall Replacement - North Area Service Center MF2524 Crime Lab Needs Analysis PR0310 Gilbert Regional Park PR0320 Desert Sky Park PR0560 Parks and Trails Signs PR0570 Urban Lakes Renovation PR0920 Shade Structures - Various Locations PR1030 Playground Replacements Various Locations PR1040 Water Tower Plaza - Repairs/Upgrades PR1080 Discovery Park Playground Structure PR1110 SERL Parking Lot Connection PR1130 Western Powerline Trail - UPRR Ped Crossing PR1170 Irrigation Controller Replacements PR1240 Cosmo Park Turf Project PR1270 Trail Crossings at RR Tracks Study PR1300 Trails Priority Assessment PR1310 Safety Improvements for Trail Crossings RD1190 Heritage District Parking Garage III RD2160 Paseo Pedestrian and Bike Route RD2260 Heritage District Utility Infrastructure Study RD2264 University of Arizona - Third Floor Improv 3.00 3.00 1.67 3.00 0.78 0.78 3.00 2.06 2.51 2.78 3.00 3.00 3.00 3.00 3.00 3.00 3.00 1.94 3.00 2.83 1.92 1.53 2.00 3.00 3.00 1.17 1.45 3.00 3.00 1.99 2.83 3.00 3.00 216 11,352 1,651 7,972 3,410 617 350 312 3,937 8,785 130 392 300 337 135 773 1,619 233 1,372 498 1,240 45 400 24 676 725 1,293 286 233 120 507 413 257 753 FY 2022 - $ 9,933 1,607 6,660 225 168 162 7 185 11 312 54 773 133 1,372 178 1,240 35 24 676 493 114 7 7 51 1,419 44 403 3,185 144 8,623 123 207 289 25 81 1,619 100 320 10 232 233 6 507 406 250 702 Table of Contents FY 2023 $ FY 2024 - $ 154 - FY 2025 - $ 113 - FY 2026 3,861 4,349 4,349 12,559 $ 2,352 8,949 1,806 13,107 $ 88 617 350 3,937 - 65 - FY 2027 7,564 7,564 $ 1,338 1,259 62,659 65,256 $ 5,649 3,675 9,324 $ 3,100 52,240 55,340 Beyond 10 Years 17,820 1,703 $ 37,747 77 - 104 - 104 - 104 - - FY 2028 - $ 100 400 1,293 286 - 217 FY 2029 FY 2030 FY 2031 Table of Contents Project Total Budget Prior Ranking (1,000's) Years FY 2022 0.78 104 104 0.78 55 55 3.00 729 729 3.00 307 307 1.61 200 193 7 $ 52,542 $ 25,815 $ 18,935 Project # ST1160 ST1570 ST1580 ST1690 TS1940 Project Name Recker Road - Riggs to Hunt Highway Constellation Way - South of Coldwater Blvd Lindsay Road/SR 202 Traffic Interchange Val Vista Drive Reconstruction Fiber Optic Strategic Build Out Total General Fund General Repl Fund MF0530 Municipal Center I Renovation - Phase II MF2360 Public Safety Roof MF2510 Fire Station 4 Rebuild PR0570 Urban Lakes Renovation PR1030 Playground Replacements Various Locations PR1040 Water Tower Plaza - Repairs/Upgrades PR1160 Irrigation System Replacements PR1290 Cactus Yards Parking Lot PR1313 Williams Field and Perry Pools Renovation Total General Repl Fund Greenfield Wastewater SDF MF2520 System Development Fee Study WW0750 Greenfield WRP Phase III WW0770 South Recharge Site Phase II WW0780 GWRP Reclaimed Water Pump Station Exp WW0940 Aquifer Storage and Recovery Wells Total Greenfield Wastewater SDF Investment Income MF2230 Topaz Radio PR0390 Crossroads Park - Phase II PR0850 Santan Vista Trail - Phase III ST0780 Baseline Road - Greenfield to Power ST0960 Recker Road - Ray to SR 202 Total Investment Income MAG Revolving Fund ST0960 Recker Road - Ray to SR 202 ST1120 Val Vista Drive - Appleby to Riggs ST1170 Lindsay Road - Pecos to SR 202 ST1380 Elliot and Cooper Intersection ST1450 Germann Road - Gilbert to Val Vista ST1580 Lindsay Road/SR 202 Traffic Interchange ST1590 Higley and Pecos Improvements ST1770 Guadalupe Road Improvements ST1830 Higley Road - North of Elliot ST1910 McQueen and Guadalupe Intersection Total MAG Revolving Fund MAG RTP Arterial Fund ST1120 Val Vista Drive - Appleby to Riggs ST1170 Lindsay Road - Pecos to SR 202 ST1180 Warner Road - Power to East of Recker ST1340 Guadalupe and Power Intersection ST1380 Elliot and Cooper Intersection ST1450 Germann Road - Gilbert to Val Vista ST1580 Lindsay Road/SR 202 Traffic Interchange 3.00 1.45 1.00 1.94 2.83 1.92 1.78 2.39 1.84 $ 15,949 489 10,501 17,193 2,296 4,385 15,415 3,611 983 70,822 $ 4 4 $ 15,949 962 684 983 18,578 $ 20 2,142 10,067 1,015 9,161 22,405 $ 10 570 890 72 1,542 $ 2,132 9,497 125 2,205 13,959 $ 22 5 3 22 14 66 $ 22 5 3 22 14 66 $ - $ 127 (1,769) (4,422) (925) (2,193) 991 3,918 1,719 1,008 (1,546) $ 127 3,619 (3,054) (81) (1,148) 627 14 1 105 $ (5,388) (1,368) (844) (1,045) (627) 1,736 1,007 (6,529) 17,227 7,976 10,650 2,676 7,914 16,405 2,901 10,711 6,193 87 4,068 819 6,516 1,783 7,827 12,337 2,082 1.17 3.00 3.00 3.00 1.92 1.67 1.00 1.83 1.45 3.00 3.00 3.00 3.00 3.00 3.00 3.00 2.83 2.84 1.62 2.84 3.00 3.00 1.83 1.62 3.00 3.00 3.00 218 Table of Contents FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Beyond 10 Years FY 2031 $ 154 $ 113 $ 4,992 $ 65 $ 2,079 $ 77 $ 104 $ 104 $ 104 $ - $ 665 3,701 4,366 $ 489 17,193 665 15,415 3,611 37,373 $ 10,501 10,501 $ - $ - $ - $ - $ - $ - $ - $ 10 10 $ - $ - $ 6,884 6,884 $ 10 10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 991 2,168 1,719 4,878 $ - $ - $ - $ - $ - $ - $ - $ - $ - 10,650 - - - - - - - - - 2,676 - 219 Table of Contents Project Total Budget Prior Ranking (1,000's) Years FY 2022 1.45 4,912 $ 70,661 $ 21,878 $ 30,545 Project # ST1870 Project Name McQueen and Elliot Intersection Total MAG RTP Arterial Fund Maricopa County PR0320 Desert Sky Park ST1140 Lindsay Road - Queen Creek to Ocotillo Total Maricopa County Miscellaneous MF0400 Public Safety Training Facility PR0310 Gilbert Regional Park PR0320 Desert Sky Park PR1110 SERL Parking Lot Connection RD2110 Heritage District Transportation Improv RD2240 Heritage Dist Drainage/Storm Water Study Total Miscellaneous Neely Wastewater SDF WW0690 Gravity - Relief Sewers WW0700 Candlewood Lift Station and Force Main WW0890 Reclaimed Water Rec Well - Cactus Yards Total Neely Wastewater SDF Park SDF MF2520 System Development Fee Study PR0310 Gilbert Regional Park PR0320 Desert Sky Park PR0620 Powerline Trail - Phase IV PR0970 Santan Vista Trail - Phase IV PR1322 Desert Sky Regional Park Phase II Total Park SDF Park SDF - Prior to 2012 PR0310 Gilbert Regional Park PR0320 Desert Sky Park Total Park SDF - Prior to 2012 PFMPC - 2009 Bonds MF0400 Public Safety Training Facility PR0320 Desert Sky Park Total PFMPC - 2009 Bonds Police SDF MF2230 Topaz Radio MF2470 Public Safety Center Expansion MF2520 System Development Fee Study Total Police SDF Potential WRMPC (Water) WA1596 Water Rights - Bartlett Lake Modifications Total Potential WRMPC (Water) Private Fund PR0710 Riparian Education Center RD2170 The Living Room Plaza Total Private Fund Roads SDF MF2520 System Development Fee Study ST0540 Ocotillo Road - Greenfield to Higley ST0980 Higley Road - Riggs to Stacey 3.00 3.00 $ 317 1,410 1,727 $ 317 317 $ - $ 6,131 18,494 7 3,208 259 169 28,268 $ 18,494 7 44 75 18,620 $ 6,131 215 94 6,440 $ 3,028 1,015 2,026 6,069 $ 1,056 562 146 1,764 $ 1,972 453 1,880 4,305 $ 74 10,913 9,790 3,714 2,581 28,364 55,436 $ 10,913 8,590 207 19,710 $ 1,200 3,507 4,707 $ 19,678 16,157 35,835 $ 19,678 16,157 35,835 $ - $ 14,496 10,268 24,764 $ 14,496 10,268 24,764 $ - $ 2,116 7,312 20 9,448 $ 75 75 $ 539 539 $ 12,000 12,000 $ - $ - $ 6,480 48,578 55,058 $ - $ - 20 15,197 12,900 - 3.00 3.00 3.00 2.00 3.00 3.00 3.00 3.00 3.00 1.17 3.00 3.00 3.00 2.83 2.55 3.00 3.00 3.00 3.00 1.67 2.06 1.17 1.33 1.16 2.16 1.17 2.83 1.00 220 12,124 - Table of Contents $ 10,650 $ Beyond FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 10 Years 4,912 - $ 4,912 $ - $ 2,676 $ - $ - $ - $ - $ - $ 1,410 1,410 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3,208 3,208 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 37 7,678 7,715 $ 2,581 20,686 23,267 $ - $ - $ 37 37 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 254 10 264 $ 187 187 $ 146 7,312 7,458 $ 107 107 $ 165 10 175 $ 127 127 $ 172 172 $ 172 172 $ 172 172 $ - $ - $ - $ - $ - $ 4,000 4,000 $ 4,000 4,000 $ 4,000 4,000 $ - $ - $ - $ 6,188 6,188 $ 42,390 42,390 $ - $ - $ - $ - $ 6,480 6,480 $ - $ - $ - 10 3,073 - - 10 - - - - - FY 2023 FY 2024 - 12,900 221 - Table of Contents Project Total Budget Prior Ranking (1,000's) Years FY 2022 3.00 3,000 7 2,993 0.78 1,566 1.00 1,240 1.45 1,721 1.45 1,418 2.84 1,979 1,979 1.62 2,091 $ 41,132 $ 7 $ 17,096 Project # ST0990 ST1320 ST1390 ST1870 ST1880 ST1910 ST2000 Project Name Ocotillo Road - 148th St to Greenfield Elliot and Gilbert Intersection Elliot and Higley Intersection McQueen and Elliot Intersection Lindsay and Guadalupe Intersection McQueen and Guadalupe Intersection Power and Pecos Intersection Total Roads SDF Roadway and Maint. Fund MF2410 North Area Service Center Paving MF2420 South Area Service Center Paving MF2460 Comprehensive Needs Assessment Study MF2523 Wall Replacement - North Area Service Center MF2526 Traffic Operations Center Remodel RD2120 Heritage District Intersections Study RD2190 Vaughn Ventilator RD2200 Heritage District Parking Master Plan Update RD2263 Heritage Distict Passenger Loading Zones ST1050 Elliot Road - Neely to Burk ST1540 Turn Lane Safety and Congestion Improv ST1550 Accessibility Upgrades in Public ROW ST1690 Val Vista Drive Reconstruction ST1790 PM10 Paving ST1850 Greenfield Road Right Turn Lane at Knox ST1890 Chandler Heights Recker to Power ST1960 Market and Williams Field Interesction ST1970 Val Vista and Mercy Intersection ST1980 Market and San Tan Village Intersection ST1990 Higley and Iverness Intersection ST2010 Higley and Queen Creek Intersection ST2050 Various Roadway Improvements ST2060 Transportation Master Plan ST2070 Integrated Transit Center Dev Plan ST2100 Watford Court Improvements ST2104 Higley and Germann Median Improvements ST2105 School Safety and Congestion Improvements ST2106 Lindsay and Elliot Road Improvements ST2107 Val Vista and Warner Road Improvements ST2108 Gilbert and Guadalupe Right Turn Lane ST2109 Ray and Catalina Right Turn Lane ST2110 Cooper and Madera Park Turn Lanes ST2111 148th St Improvements from Spur to Appleby ST2119 Mews Road Improvements TS1300 Val Vista and Baseline Signal Improvements TS1310 Advanced Traffic Mgmt System - Phase III TS1330 Advanced Traffic Mgmt System - Phase V TS1340 Advanced Traffic Mgmt System - Phase VI TS1500 Riggs and Recker Signal TS1580 Recker and Ocotillo Signal TS1700 Smart Signal Control System TS1740 Advance Detection Safety Improvement 0.78 0.78 3.00 3.00 2.05 3.00 2.22 3.00 3.00 1.33 2.84 3.00 3.00 1.16 2.00 3.00 2.00 2.67 2.00 2.00 2.00 1.92 3.00 3.00 2.84 2.41 2.44 2.28 2.28 2.28 2.78 2.78 2.16 3.00 3.00 3.00 1.45 1.00 0.78 1.38 2.83 3.00 222 217 45 26 119 4,605 244 182 187 624 6,218 7,988 3,244 1,945 69 635 3,000 87 87 90 87 87 75 490 310 2,956 56 150 1,198 4,408 1,166 788 541 1,514 185 37 1,401 2,736 1,947 145 146 4,757 1,731 110 132 164 145 59 940 1,509 1,945 69 1 52 53 59 57 67 74 291 20 4 6 37 1,079 21 769 26 9 1,000 112 18 42 565 716 700 635 2,999 35 34 31 30 20 1 199 290 52 144 541 1,514 322 606 962 Table of Contents FY 2023 $ 3,083 $ 345 788 185 2,736 146 4,130 - FY 2024 FY 2025 - $ 3,605 345 1,166 - FY 2026 FY 2027 FY 2028 1,721 1,721 $ 12,900 $ 1,566 2,091 3,667 $ 1,240 1,418 2,658 $ 217 45 345 4,408 1,947 145 - 2,956 1,198 - - 1,583 - 223 FY 2029 FY 2030 - $ 1,583 - Beyond 10 Years FY 2031 - $ 1,583 - - $ 6,218 1,583 - - Table of Contents Project Total Budget Prior Ranking (1,000's) Years FY 2022 3.00 243 200 43 3.00 193 3.00 194 194 3.00 690 690 $ 57,843 $ 7,863 $ 12,530 Project # TS1930 TS1941 TS1947 TS1949 Project Name Transportation Systems Mgmt Oper Plan Strategic Transportation Safety Plan Val Vista and Melrose Signal Recker Road Conduit and Fiber Total Roadway and Maint. Fund Salt River Project PR0390 Crossroads Park - Phase II Total Salt River Project Signal SDF ISP Intersection Signal Program MF2520 System Development Fee Study TS1310 Advanced Traffic Mgmt System - Phase III TS1330 Advanced Traffic Mgmt System - Phase V TS1340 Advanced Traffic Mgmt System - Phase VI TS1440 Recker and Cooley Loop North Signal TS1450 Recker and Cooley Loop South Signal TS1460 Williams Field and Cooley Loop West Signal TS1470 Williams Field and Cooley Loop East Signal TS1500 Riggs and Recker Signal TS1540 Val Vista and Ocotillo Signal TS1550 Val Vista and Chandler Heights Signal TS1570 Recker and Warner Signal TS1580 Recker and Ocotillo Signal TS1620 Higley and Coldwater Signal TS1700 Smart Signal Control System TS1860 Val Vista and Appleby Signal TS1920 American Heroes Way and Gilbert Signal TS1943 Higley and Bridges Signal TS1944 Higley and Morrison Ranch Signal TS1945 Lindsay and Layton Lakes Signal TS1946 Cooper and Velero Signal TS1948 Val Vista and Boston Signal Total Signal SDF State Grant ST1540 Turn Lane Safety and Congestion Improv SW0124 Crossroads SW Pump Station Rehab and Repair TS1740 Advance Detection Safety Improvement Total State Grant Unidentified PR0030 Freestone Park Expansion - North PR0240 Freestone Skate/Tennis Facility - Phase II PR0370 Culture and Education Center PR1070 Riparian Preserve Yurts PR1311 Nichols Park at Water Ranch Phase II RD2210 The Neighborhood Park ST0840 Hunt Highway - Val Vista to 164th ST1300 Warner and Greenfield Intersection Total Unidentified Wastewater Fund MF2310 Utility Billing System Replacement MF2410 North Area Service Center Paving 1.00 $ 19 19 $ 19 19 $ - $ 13,032 20 267 470 371 555 556 557 556 433 569 587 575 436 557 906 554 475 536 521 531 592 585 24,241 $ 228 31 31 31 31 411 384 4 373 167 1 1,692 $ 39 524 525 526 525 158 203 575 275 181 308 535 521 531 592 585 6,603 $ 237 503 2,189 2,929 $ 117 117 $ 120 503 623 $ 22,300 6,140 81,740 164 14,830 1,983 83,063 8,943 219,163 $ - $ - 1.00 1.17 3.00 1.45 1.00 2.39 2.39 2.39 2.39 0.78 3.00 3.00 1.83 1.38 1.84 2.83 3.00 3.00 3.00 3.00 3.00 2.00 2.00 2.84 3.00 3.00 1.00 1.16 0.61 0.78 1.61 1.16 0.78 1.00 3.00 0.78 224 1,212 150 19 - 1,193 - Table of Contents FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Beyond 10 Years FY 2031 $ 8,330 $ 193 5,309 $ 7,107 $ 4,154 $ - $ 1,583 $ 1,583 $ 1,583 $ 7,801 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,448 10 470 436 627 2,991 $ 1,448 1,448 $ 1,448 371 433 2,252 $ 1,448 557 2,005 $ 1,448 10 1,458 $ 1,448 1,448 $ 1,448 1,448 $ 1,448 1,448 $ 1,448 1,448 $ - $ 2,189 2,189 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 22,300 6,140 81,740 164 14,830 1,983 83,063 8,943 14,994 $ 204,169 - - - - - - - 150 225 - - Table of Contents Project Total Budget Prior Ranking (1,000's) Years FY 2022 0.78 162 3.00 21 21 1.55 315 3.00 1,280 1,049 231 2.29 396 198 3.00 720 3.00 4,505 1,522 2,983 3.00 1,092 278 814 3.00 562 562 3.00 441 441 2.22 2,501 3.00 13,804 1,356 5,024 3.00 250 250 1.17 4,591 3.00 715 129 586 3.00 1,660 47 1,613 3.00 2,116 131 727 3.00 55 55 2.00 1,807 2.67 2,545 2.38 2,429 2.23 963 1.96 285 3.00 240 2 238 2.00 1,925 $ 46,742 $ 5,841 $ 13,628 Project # MF2420 MF2460 RD2130 ST1120 WA1542 WA1584 WW0690 WW0700 WW0750 WW0770 WW0960 WW0970 WW1050 WW1070 WW1080 WW1160 WW1170 WW1180 WW1233 WW1234 WW1235 WW1237 WW1238 WW1241 WW1243 Project Name South Area Service Center Paving Comprehensive Needs Assessment Study Ash Street Re-Alignment Val Vista Drive - Appleby to Riggs Vulnerability Assmt and Emer Response Plan Integrated Water Resources Master Plan Gravity - Relief Sewers Candlewood Lift Station and Force Main Greenfield WRP Phase III South Recharge Site Phase II Riparian Preserve Distribution Structure Exp GWRP - Various Plant Improvements System Wide Force Main Retrofit Northeast Wastewater Basin Outfall Reclaimed Water Vault - Recker and Warner Layton Lakes Lift Station Odor Control Imp Odor Control - Western Canal at Guadalupe Sewer Outfall Structure - Gilbert and Ray Reservoir 3 Reclaimed Recovery Well Higley and Germann Reclaimed Water Line Odor Control - Greenfield Rd at SASC Islands Lift Station Site Improvements Property Acquisition for Lift Stations Line Extn at Queen Creek and 156th St Odor Control - Higley at Loop 202 Total Wastewater Fund Wastewater Repl Fund MF2523 Wall Replacement - North Area Service Center ST1860 Gilbert and Warner Intersection WW0700 Candlewood Lift Station and Force Main WW0970 GWRP - Various Plant Improvements WW1050 System Wide Force Main Retrofit WW1060 Concrete Pipe Gravity Sewer Rehab WW1090 Neely Activated Sludge Pumping Station Repl WW1100 Neely Oxidation Ditch Rotor Repl WW1110 Neely Effluent Filter Repl WW1130 NWRP Odor Control System WW1140 Greenfield Repair and Replacement WW1180 Sewer Outfall Structure - Gilbert and Ray WW1190 Higley and SR 202 Gravity Sewer Rehabilitation WW1200 Greenfield WRP Phase IV Expansion WW1231 Neely Administration Building Repairs WW1236 Gravity Sewer Rehab - Guadalupe and Sirrine WW1237 Islands Lift Station Site Improvements WW1242 Southern Manhole Rehabilitation Total Wastewater Repl Fund Wastewater SDF WW0700 Candlewood Lift Station and Force Main WW0750 Greenfield WRP Phase III WW0780 GWRP Reclaimed Water Pump Station Exp WW0890 Reclaimed Water Rec Well - Cactus Yards 3.00 2.28 3.00 3.00 3.00 3.00 3.00 2.47 3.00 2.44 3.00 3.00 3.00 1.78 3.00 3.00 2.23 2.84 $ 3.00 3.00 3.00 3.00 226 82 2,350 7,866 9,764 21,501 12,047 6,203 6,545 7,561 939 20,540 754 488 20,886 1,608 220 200 6,570 126,124 $ 76 150 7,513 1,564 1,541 1,822 430 14 341 16,871 36 445 66 159 31,028 $ 183 500 581 451 183 500 581 451 6 353 4,787 4,008 10,225 5,773 6,531 7,220 939 3,669 718 43 1,542 61 6,570 52,445 - Table of Contents FY 2023 FY 2024 Beyond FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 10 Years 162 99 99 360 1,833 1,833 4,591 1,258 1,807 2,545 2,429 963 285 1,925 $ 3,108 $ 12,082 $ 99 $ 360 $ 4,591 $ - $ - $ 99 $ 360 2,501 1,371 4,232 $ 315 2,387 2,702 $ 1,485 1,158 2,643 $ 2,200 1,124 1,158 4,482 $ 402 1,158 200 1,760 $ 402 1,158 1,560 $ 1,086 1,086 $ 1,086 1,086 $ 9,148 20,886 30,034 $ - - - - - - - 227 - $ - $ - - - - Table of Contents Project # Project Name Total Wastewater SDF Water Fund MF2230 Topaz Radio MF2310 Utility Billing System Replacement MF2410 North Area Service Center Paving MF2420 South Area Service Center Paving MF2460 Comprehensive Needs Assessment Study MF2523 Wall Replacement - North Area Service Center ST1120 Val Vista Drive - Appleby to Riggs ST1200 Power Road - Guadalupe to Santan Freeway ST1450 Germann Road - Gilbert to Val Vista ST1790 PM10 Paving WA1070 NWTP Finished Water Pump 10 WA1120 Power Road Water Line - Elliot to Warner WA1140 Baseline Road Water Line - Fiesta Tech to McQueen WA1370 Blending Control Structure - Well 20 and 22 WA1410 Zone 1 and 2 - Split Valve Structures WA1450 Transmission Main Assessments WA1480 Well 25 - Arsenic Mitigation WA1490 Cathodic Protection Assessment WA1530 Zone 2 - 148th Street Improvements WA1542 Vulnerability Assmt and Emer Response Plan WA1544 Power Road Water System Loop WA1547 Zone 1 - System Connectivity Improvement WA1578 Zone 1 - Improvements for Site 26 WA1579 NWTP Electric, Instrument and Control Assessment WA1582 NWTP South Reservoir Water Quality Improv WA1584 Integrated Water Resources Master Plan WA1585 Water Quality Master Plan WA1595 Zone 2 - Power and Williams Field Water Line Abandon Total Water Fund Water Repl Fund MF2523 Wall Replacement - North Area Service Center RD2110 Heritage District Transportation Improv RD2130 Ash Street Re-Alignment ST1150 Hunt Highway - Higley to Recker ST1160 Recker Road - Riggs to Hunt Highway ST1620 Mesquite Street - Lindsay to Val Vista ST1720 Val Vista Lakes Improvements ST1800 Cooper Road - Encinas to Baseline ST1830 Higley Road - North of Elliot ST1880 Lindsay and Guadalupe Intersection ST1910 McQueen and Guadalupe Intersection ST1920 Val Vista and Ray Intersection ST2000 Power and Pecos Intersection ST2100 Watford Court Improvements ST2113 White Fence Farms 4 Road Improvements ST2114 Brentwood Acres Road Improvements ST2115 Porter Acres Road Improvements ST2116 Melody and Pioneer Road Improvements ST2117 KA-LO Park Road Improvements 228 Project Total Budget Prior Ranking (1,000's) Years FY 2022 $ 1,715 $ 1,715 $ 1.67 3.00 0.78 0.78 3.00 3.00 3.00 1.83 3.00 1.16 3.00 1.67 3.00 3.00 1.61 2.51 2.00 2.51 1.75 2.29 3.00 1.84 3.00 1.45 1.50 3.00 3.00 1.45 $ 3.00 3.00 1.55 0.78 0.78 1.62 2.55 2.00 1.62 1.45 2.84 1.00 1.62 2.84 2.61 2.61 2.61 2.61 2.61 27 1,300 667 162 59 133 1,290 3,000 800 240 1,155 3 2,769 462 1,272 332 2,825 837 886 396 2,386 1,734 797 122 6,200 720 489 405 31,468 $ 27 20 98 1,153 698 293 67 1,501 359 4,216 $ 365 700 413 2,200 1,575 1,241 8,490 1,454 652 1,300 722 302 360 1,024 310 1,029 1,252 569 564 338 700 - 1,280 59 35 137 800 457 2,476 395 382 332 800 198 885 1,734 438 122 6,200 405 17,135 27 - Table of Contents $ - $ - $ - $ - $ - $ - $ - $ - $ Beyond 10 Years - $ - $ 86 360 245 691 $ 3,000 445 837 4,282 $ 667 162 2,825 3,654 $ 3 3 $ 445 99 544 $ 240 360 244 844 $ - $ - $ - $ 99 99 - - - - FY 2023 FY 2024 1,241 2,501 652 722 569 - FY 2025 413 - FY 2026 1,879 1,454 1,252 564 FY 2027 4,110 302 1,024 310 1,029 - FY 2028 360 - 229 FY 2029 2,200 1,575 1,300 - FY 2030 FY 2031 Table of Contents Project Total Budget Prior Ranking (1,000's) Years FY 2022 2.61 1,074 3.00 300 248 52 3.00 6,156 753 5,403 3.00 3,679 45 3,634 3.00 515 212 303 3.00 2,409 467 1,942 3.00 8,159 230 7,929 3.00 15,362 261 15,101 3.00 4,763 3,835 928 2.06 2,094 1 2,093 2.34 40,759 2.12 8,725 15 8,710 1.84 4,940 4,940 3.00 1,274 1,097 177 3.00 384 202 182 3.00 3,856 1,779 2,077 3.00 1,422 733 689 3.00 4,075 42 4,033 2.66 243 243 3.00 236 117 119 3.00 1,200 1,016 184 3.00 50 50 3.00 764 69 695 2.78 1,084 7 1,077 2.00 240 240 1.78 182,383 $ 320,668 $ 12,217 $ 60,778 Project # ST2118 WA1080 WA1180 WA1230 WA1270 WA1300 WA1310 WA1320 WA1440 WA1460 WA1470 WA1545 WA1546 WA1548 WA1549 WA1550 WA1551 WA1553 WA1557 WA1587 WA1588 WA1589 WA1590 WA1592 WA1593 WA1597 Project Name College Park Road Improvements NWTP Variable Frequency Drive Repl Tankersley Water Line Repl Area I Site 2 - Reservoir and Booster Pump Imp Water Main Priority Replacement Program Lindsay and Galveston Reservoir Well Repl Tankersley Water Line Repl Area II Tankersley Water Line Repl Area V Well 3 Water Mains - Water Tank and Gilbert Higley Road Water Line Repl Islands Water Line and System Repl Tankersley Water Line Repl Area IX Zone 1 - Transmission Main Assmt and Rehab NWTP Acid Storage and Feed Repl NWTP Intake and Diversion Structure Rehab NWTP Filter Rehab Phase II NWTP Filter West Influent Channel Rehab NWTP Final Sed Effluent Channel Pipes Rehab Well 8 - Site Facility Repair NWTP Chlorine Line Repairs Hackamore Water Line Repl NWTP Facility Upgrades and Reconstruction Site 3 - Consolidated Canal Discharge Pipe SVWTP Phase I Filter Rehab ICPMS Instrument Replacement AC Water Line Replacement Town Wide Total Water Repl Fund Water Resources SDF MF2520 System Development Fee Study WA0940 Water Rights - Phase II Total Water Resources SDF Water SDF MF2520 System Development Fee Study WA0270 Zone 2 - Well, Reservoir and Pump Station WA0620 Reservoir, Pump Station and Well Conversion WA0670 Zone 2 to Zone 4 Interconnect WA0710 Ray - Recker Direct Well System WA0800 Zone 3 - Bridges Well WA0810 Zone 3 - Direct System Well WA0880 Zone 4 - Trend Homes Well Conversion WA1120 Power Road Water Line - Elliot to Warner WA1230 Site 2 - Reservoir and Booster Pump Imp WA1547 Zone 1 - System Connectivity Improvement Total Water SDF WRMPC - 2007 Bonds WA0880 Zone 4 - Trend Homes Well Conversion Total WRMPC - 2007 Bonds WRMPC - 2018 Bonds WW0750 Greenfield WRP Phase III Total WRMPC - 2018 Bonds WRMPC - Bonds (SDF) 1.17 1.78 $ 20 20,951 20,971 $ 15,052 15,052 $ 3,899 3,899 $ 20 20,171 1,327 4 4,896 4 39 7,941 3,177 135 448 38,162 $ 1,085 1,327 4 4,896 4 39 655 135 8,145 $ 34 448 482 $ 13 13 $ 13 13 $ - $ 43,111 43,111 $ 42,623 42,623 $ 488 488 1.17 1.39 3.00 3.00 3.00 2.83 2.45 1.00 1.67 3.00 1.84 1.00 3.00 230 Table of Contents FY 2023 FY 2024 413 Beyond FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 10 Years 1,074 7,733 33,026 5,587 8,097 8,033 5,139 5,621 149,906 $ 6,223 $ 6,775 $ 13,680 $ 46,198 $ 8,033 $ 5,139 $ 5,621 $ 149,906 $ 5,685 $ $ 10 2,000 2,010 $ - $ - $ - $ 10 10 $ - $ - $ - $ - $ - $ 10 10 $ - $ - $ 19,052 3,177 22,229 $ 10 10 $ - $ 7,286 7,286 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 231 Table of Contents Project # WA0620 WA0710 Project Name Reservoir, Pump Station and Well Conversion Ray - Recker Direct Well System Total WRMPC - Bonds (SDF) WRMPC - Intergov Contrib WA1594 SVWTP Raw Water Line Cathodic Protection Replac Total WRMPC - Intergov Contrib Grand Total - All Capital Funds 232 Project Total Budget Prior Ranking (1,000's) Years 3.00 20,615 15,215 3.00 1,675 $ 22,290 $ 15,215 2.61 FY 2022 5,400 1,675 $ 7,075 2,037 2,037 $ - $ 2,037 2,037 $ 3,213,284 $ 412,533 $ 425,450 $ Table of Contents FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Beyond 10 Years $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 713,619 $ 293,615 $ 175,364 $ 143,891 $ 102,709 $ 277,290 $ 166,371 $ 17,826 $ 233 85,536 $ 399,080 Table of Contents 234 Table of Contents STREETS PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 Beyond 10 Yrs Ocotillo Road - Greenfield to Higley ST0540 67,153 349 12,396 54,408 - - - - - Baseline Road - Greenfield to Pow er ST0780 11,476 112 - - - 11,364 - - - Recker Road - Ocotillo to Chandler Heights ST0800 11,632 - - - - - - 11,632 - Hunt Highw ay - Val Vista to 164th ST0840 83,103 40 - - - - - - 83,063 Recker Road - Ray to SR 202 ST0960 4,090 2,807 1,283 - - - - - - Higley Road - Riggs to Stacey ST0980 20,516 1,973 - - - - 18,543 - - Ocotillo Road - 148th St to Greenfield ST0990 24,162 7 5,561 14,733 - 3,861 - - - Elliot Road - Neely to Burk ST1050 6,218 - - - - - - 6,218 - Val Vista Drive - Appleby to Riggs ST1120 34,277 24,047 10,230 - - - - - - Lindsay Road - Queen Creek to Ocotillo ST1140 5,083 215 1,203 3,665 - - - - - Hunt Highw ay - Higley to Recker ST1150 13,295 - - - - - - 13,295 - Recker Road - Riggs to Hunt Highw ay ST1160 9,701 104 - - - - - 9,597 - Lindsay Road - Pecos to SR 202 ST1170 12,171 11,756 415 - - - - - - Warner Road - Pow er to East of Recker ST1180 15,214 - - 15,214 - - - - - Pow er Road - Guadalupe to Santan Freew ay ST1200 16,752 - - - 16,752 - - - - Val Vista Drive - Riggs to Hunt Highw ay ST1270 8,564 - - - - - 8,564 - - Warner and Greenfield Intersection ST1300 10,646 - - - - - - - 10,646 Ray and Gilbert Intersection ST1310 8,363 - - - - - - 8,363 - Elliot and Gilbert Intersection ST1320 9,853 66 - - - - - 9,787 - Guadalupe and Val Vista Intersection ST1330 7,868 - - - - - - 7,868 - Guadalupe and Pow er Intersection ST1340 7,254 - - - - - - 7,254 - Elliot and Cooper Intersection ST1380 10,319 690 9,629 - - - - - - Elliot and Higley Intersection ST1390 7,748 - - - - - - 7,748 - Germann Road - Gilbert to Val Vista ST1450 27,429 11,147 16,282 - - - - - - Turn Lane Safety and Congestion Improv ST1540 8,225 1,057 836 - - - - 6,332 - Accessibility Upgrades in Public ROW ST1550 3,244 1,509 700 345 345 345 - - - Constellation Way - South of Coldw ater Blvd ST1570 3,483 55 - - - - - 3,428 - Lindsay Road/SR 202 Traffic Interchange ST1580 18,151 16,696 1,455 - - - - - - Higley and Pecos Improvements ST1590 991 - - 991 - - - - - Infrastructure Improv at Railroad Crossings ST1600 2,545 93 2,452 - - - - - - Mesquite Street - Lindsay to Val Vista ST1620 7,042 - - 7,042 - - - - - Val Vista Drive Reconstruction ST1690 7,405 6,467 938 - - - - - - Val Vista Dr/Eastern Canal Bridge Repair ST1710 2,055 177 1,878 - - - - - - Val Vista Lakes Improvements ST1720 47,501 508 36 12,819 - 20,617 13,521 - - Guadalupe Road Improvements ST1770 9,919 14 1,736 8,169 - - - - - PM10 Paving ST1790 1,823 234 - - - - - 1,589 - Cooper Road - Encinas to Baseline ST1800 7,871 - - - - 7,871 - - - Higley Road - North of Elliot ST1830 2,371 - - 2,371 - - - - - Cooley Station Transit Center ST1840 10,906 - - - - - - 10,906 - 635 - - - - - - - - Greenfield Road Right Turn Lane at Knox ST1850 635 - Gilbert and Warner Intersection ST1860 11,986 231 - - 11,755 - - McQueen and Elliot Intersection ST1870 10,757 - - - - 10,757 - - - Lindsay and Guadalupe Intersection ST1880 10,161 - - - - - - 10,161 - Chandler Heights Recker to Pow er ST1890 3,000 1 2,999 - - - - - - McQueen and Guadalupe Intersection ST1910 12,369 1 2,986 9,382 - - - - - Val Vista and Ray Intersection ST1920 9,861 - - - - - 9,861 - - Pow er and Queen Creek Intersection ST1940 9,050 - - - - - - 9,050 - Market and Williams Field Interesction ST1960 793 52 35 706 - - - - - Val Vista and Mercy Intersection ST1970 1,240 53 34 1,153 - - - - - 235 Table of Contents STREETS PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 Beyond 10 Yrs Market and San Tan Village Intersection ST1980 1,456 59 31 - - - 1,366 - - Higley and Iverness Intersection ST1990 1,053 57 30 - - - - 966 - Pow er and Pecos Intersection ST2000 13,066 - - - - - - 13,066 - Higley and Queen Creek Intersection ST2010 3,982 67 20 3,895 - - - - - Various Roadw ay Improvements ST2050 10,368 74 1 - - - - 10,293 - Transportation Master Plan ST2060 490 291 199 - - - - - - Integrated Transit Center Dev Plan ST2070 310 20 290 - - - - - - Bus Stop Improvements ST2080 1,888 - - - - - 1,888 - - Watford Court Improvements ST2100 3,980 - - - - - 3,980 - - Bus Stop Shelter Replacements ST2101 2,636 - - - - 2,636 - - - Safe Route Enhancements ST2102 33,301 - - 33,301 - - - - - Germann and Pow er Intersection ST2103 1,286 - - - - 1,286 - - - Higley and Germann Median Improvements ST2104 56 4 52 - - - - - - School Safety and Congestion Improvements ST2105 7,125 6 144 6,975 - - - - - Lindsay and Elliot Road Improvements ST2106 1,198 - - - - - 1,198 - - Val Vista and Warner Road Improvements ST2107 4,408 - - - - 4,408 - - - Gilbert and Guadalupe Right Turn Lane ST2108 1,166 - - - 1,166 - - - - Ray and Catalina Right Turn Lane ST2109 788 - - 788 - - - - - Cooper and Madera Park Turn Lanes ST2110 541 - 541 - - - - - - 148th St Improvements from Spur to Appleby ST2111 1,514 - 1,514 - - - - - - White Fence Farms 4 Road Improvements ST2113 9,171 - - - - - 9,171 - - Brentw ood Acres Road Improvements ST2114 2,806 - - - - - 2,806 - - Porter Acres Road Improvements ST2115 6,275 - - - - 6,275 - - - Melody and Pioneer Road Improvements ST2116 2,433 - - 2,433 - - - - - KA-LO Park Road Improvements ST2117 1,993 - - - - 1,993 - - - College Park Road Improvements ST2118 6,227 - - - - 6,227 - - - Mew s Road Improvements ST2119 2,655 - - 2,655 - - - - - $ 758,443 $ 81,039 $ 76,541 $ 181,045 $ 30,018 $ 77,640 $ 70,898 $ 147,553 $ 93,709 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 Beyond 10 Yrs Total Capital Expenses Capital Sources (1,000s) 2006 GO Bonds 08 2,314 2,314 - - - - - - - 2007 GO Bonds 08 3,508 3,508 - - - - - - - 2017 GO Bonds 55,547 40,053 15,494 - - - - - - 2023 Potential Street Bond 342,789 - - 151,561 23,152 52,705 44,209 71,162 - 2028 Potential Street Bond 45,552 - - - - - - 45,552 - Maricopa County 1,410 - - 1,410 - - - - - State Grant 237 117 120 - - - - - - Federal Grant 2,470 - - 2,470 - - - - - MAG RTP Arterial Fund 70,661 21,878 30,545 10,650 - 4,912 - 2,676 - MAG Revolving Fund (1,546) 105 (6,529) 4,878 - - - - - Developer Contribution 9,419 4,314 590 355 - - 4,160 - - CIP Outside Sources 9,325 4,179 - - 5,146 - - - - CIP O/S Revolving Fund 543 (4,168) 10,116 (355) (4,991) 215 (1,300) 1,026 - City of Mesa 3,250 - - - - 3,250 - - - Water Repl Fund 24,118 - - 5,685 - 6,223 6,775 5,435 - Wastew ater Repl Fund 2,350 150 - - 2,200 - - - - 236 Table of Contents STREETS PROJECT SUMMARY Capital Sources (1,000s) Prior Years Total FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 Beyond 10 Yrs General Fund 1,195 1,195 - - - - - - - Water Fund 5,330 1,153 937 - 3,000 - - 240 - Wastew ater Fund 1,280 1,049 231 - - - - - - Env. Services-Residential 2 2 - - - - - - Roadw ay and Maint. Fund 37,374 5,147 7,941 1,318 1,511 4,753 4,154 12,550 - Future Grow th Funding 8,161 - - - - 3,861 - 2,597 1,703 Roads SDF 41,112 7 17,096 3,073 - 1,721 12,900 6,315 - 36 36 - - - - - - - 92,006 - - - - - - - 92,006 $ 758,443 $ 81,039 $ 76,541 $ 181,045 $ 30,018 $ 77,640 $ 70,898 $ 147,553 $ 93,709 Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 Beyond 10 Yrs Total Operation and Maintenance Impact - 154 258 258 258 - Total Revenue - - - - - - Investment Income Unidentified Total Sources Operation and Maintenance Impact (1,000s) Net Additional Cost $ 237 - $ 154 $ 258 $ 258 $ 258 $ - Table of Contents STREETS PROJECT DETAIL ST0540 – Ocotillo Road – Greenfield to Higley Project Priority: 2.83 Design and construct of Ocotillo Road from approximately ¼ mile east of Greenfield Road to Higley Road to minor arterial standards. The project includes crossings over the Queen Creek Wash, East Maricopa Floodway, Roosevelt Water Conservation District Canal and Chandler Heights Basin. The project includes the relocation of 69kV power lines and access into the proposed Gilbert Regional Park. Fiber conduit and cable will be added from Higley Road to Greenfield. Project Priority: 3.00 ST0960 – Recker Road – Ray to SR 202 Complete Recker Road improvements to minor arterial standards, per the Gateway Character Area standards, including four lanes, raised median, landscaping, bike lanes, sidewalks and street lights. The project includes the relocation of the 69kV power lines and raised/landscaped median from Ray Road to the Santan Freeway. ST0990 – Ocotillo Road – 148th St to Greenfield Project Priority: 3.00 Complete Ocotillo Road improvements from 148th Street to Greenfield Road to minor arterial standards with four traffic lanes and a striped center left turn lane, bike lanes, sidewalk and streetlights. Fiber conduit and cable will be added on Ocotillo Road from Greenfield to Lindsay Road and on Lindsay Road from Ocotillo north ½ mile. ST1120 – Val Vista Drive – Appleby to Riggs Project Priority: 3.00 Complete Val Vista Drive to full width improvements to a major arterial standard; includes a six-lane section with raised landscaped median, bike lanes, sidewalks and street lights from Ocotillo Road to Merlot Street, potentially reducing from six lanes to four lanes south of Chandler Heights. Also includes a 12" waterline in Chandler Heights. ST1140 – Lindsay Road – Queen Creek to Ocotillo Project Priority: 3.00 Complete Lindsay Road to full width improvements for a minor arterial from Layton Lakes Boulevard to approximately Spur Road (approximately ¼ mile). Improvements include a four lane section with striped two-way center left turn lane, bike lanes, sidewalks, and street lights. Also, adding fiber conduit and cable from S. Layton Lakes Blvd to Spur Road. Fiber Conduit and cable will be added from Appleby to Spur. ST1170 – Lindsay Road – Pecos to SR 202 Project Priority: 3.00 Complete Lindsay Road improvements from Pecos Road (intersection included) to South 144th Street to major arterial standards; including additional lanes, a raised median, sidewalks and street lights. The improvements on Lexington Street between Lindsay Road and 144th Street are included in the scope of this project. Project Priority: 3.00 ST1380 – Elliot and Cooper Intersection Intersection improvements at Elliot and Cooper Roads in accordance with the Maricopa Association of Governments (MAG) Regional Transportation Plan approved by voters as Proposition 400 in 2004. Improvements to reduce congestion include widening, justified by traffic studies, and related traffic signal and drainage improvements. 238 Table of Contents STREETS PROJECT DETAIL ST1450 – Germann Road – Gilbert to Val Vista Project Priority: 3.00 Completion of Germann Road in accordance with the Maricopa Association of Governments (MAG) Regional Transportation Plan approved by voters as Proposition 400 in 2004. Improvements are designed for major arterial roadway standards, including six lanes, a raised median, sidewalks, bike lanes, street lights, traffic signals, interconnect and improvements to the bridge over the Eastern Canal. This project will complete gaps in Germann Road left between areas previously completed by development. The project will also include Lindsay Road improvements between SR202 and ¼ mile south of Germann Road. Water improvements include connecting zone 1 and zone 2, as well as a 12" water line in Lindsay Rd for future development. ST1540 – Turn Lane Safety and Congestion Improv Project Priority: 2.84 Modify intersections that were constructed with a negative offset. Possible scope to include reconstruction of medians and conversion to protected only left-turn signal operation, extend the left-turn pocket length at intersections, add a dedicated right turn lane at intersection to reduce disruption to through traffic caused by drivers making right turns, add a right-turn overlap phase at intersections with heavy rightturning movements to improve traffic operations. ST1550 – Accessibility Upgrades in Public ROW Project Priority: 3.00 This program is a multi-year program and systematically replaces and repairs deficient sidewalk, sidewalk ramps, driveways and pedestrian push buttons. The ADA Transition Plan is used to prioritize locations to be compliant with the current Public Right of Way Accessibility Guidelines (PROWAG). PROWAG is a guideline by the US Department of Transportation related to ADA Pedestrian Facilities in the Public Right of Way. ST1580 – Lindsay Road/SR 202 Traffic Interchange Project Priority: 3.00 Construction of a new full access traffic interchange (TI) at Lindsay Road and SR 202 (Santan Freeway) to provide access to SR 202 and a frontage road system on the north side of SR 202 between Lindsay Road and Gilbert Road. The improvements will include the construction of the entry/exit ramps and frontage road, traffic signals and interconnect, improvements to the mainline SR 202 to accommodate the new TI, reconstruction of Lindsay Road and Eastern Canal alignments, reconfiguration and mitigation measures for Zanjero Park, purchase of additional right-of-way for the TI and other minor improvements to the existing street network to accommodate the TI. ST1600 – Infrastructure Improv at Railroad Crossings Project Priority: 3.00 Upgrade infrastructure improvement adjacent to Union Pacific Railroad (UPRR) crossings to comply with existing federal standards. The project will consist of upgrades at SRP Eastern Canal, SRP Consolidated Canal, McQueen Road, Gilbert Road, Elliot Road, Lindsay Road, Warner Road, Val Vista Drive, Ray Road, Williams Field Road, and Power Road. Upgrades will include curb replacement, signage, railroad signal upgrades, median improvements and driveway adjustments. Project Priority: 3.00 ST1690 – Val Vista Drive Reconstruction Major reconstruction of deteriorated asphalt pavement on Val Vista Drive from Baseline Road to Guadalupe Road intersection, adding bike lanes, updating landscaping in median and refreshing three signals to current standards. Signals will be upgraded to flashing left arrows. 239 Table of Contents STREETS PROJECT DETAIL ST1710 – Val Vista Drive/Eastern Canal Bridge Repair Project Priority: 3.00 The project will reconstruct the bridge deck on Val Vista Road and the Eastern Canal. ST1720 – Val Vista Lakes Improvements Project Priority: 2.55 Remove and replace entire pavement section in four phases, starting with the western phase. Water lines will be replaced, and valves will be updated. ADA will be updated to meet Public Right of Way Accessibility Guidelines. Project Priority: 2.84 ST1770 – Guadalupe Road Improvements This project will be a complete reconstruction of Guadalupe Road from Arizona Avenue to McQueen Road, Obispo Avenue, Colorado Street and Fiesta Boulevard. Project also consists of upgrading concrete ramps and driveways for ADA compliance, as well as updating street lights to new street light standards. ST1850 – Greenfield Road Right Turn Lane at Knox Project Priority: 2.00 Crossroads Park currently has four acres of undeveloped land on the southwest corner of Knox Road and Greenfield Road. The traffic impact analysis for the approved development identified a southbound right turn lane off of Greenfield Road will become necessary based on current uses and traffic generated at Crossroads Park. ST1890 – Chandler Heights Recker to Power Project Priority: 3.00 Roadway improvements on Chandler Heights from west of Power Road to Recker Road. Improvements will be half street improvements on the north side of Chandler Heights per Gilbert standards. A new traffic signal will be added at 180th Street. ST1910 – McQueen and Guadalupe Intersection Project Priority: 2.84 Intersection improvements at McQueen Road and Guadalupe Road. Improvements will reduce congestion and address safety concerns by adding northbound/southbound dual left turn lanes, a third eastbound/westbound thru lane, eastbound right turn lane, and northbound right turn lane. Traffic signal will be upgraded, and ACP water lines and 69kV line impacts will be resolved. ST1960 – Market and Williams Field Intersection Project Priority: 2.00 Intersection improvements at Market Street and Williams Field Road. Improvements will reduce congestion and address safety concerns by adding lanes justified by the MAG 2012-2016 High Crash Intersection data. ST1970 – Val Vista and Mercy Intersection Intersection improvements at Val Vista Drive and Mercy Road. Improvements will reduce congestion and address safety concerns by adding lanes justified by the MAG 2012-2016 High Crash Intersection data. 240 Project Priority: 2.67 Table of Contents STREETS PROJECT DETAIL ST1980 – Market and San Tan Village Intersection Project Priority: 2.00 Intersection improvements at Market Street and San Tan Village Parkway. Improvements will reduce congestion and address safety concerns by adding lanes justified by the MAG 2012-2016 High Crash Intersection data. ST1990 – Higley and Inverness Intersection Project Priority: 2.00 Intersection improvements at Higley Road and Inverness Avenue. Improvements will reduce congestion and address safety concerns by adding lanes justified by the MAG 2012-2016 High Crash Intersection data. ST2010 – Higley and Queen Creek Intersection Project Priority: 2.00 Intersection improvements at Higley Road and Queen Creek Road. Improvements will reduce congestion and address safety concerns by adding lanes justified by the MAG 2012-2016 High Crash Intersection data. ST2050 – Various Roadway Improvements Project Priority: 1.92 Roadway and infrastructure improvements at various locations in the Town of Gilbert for roads annexed prior to 2006. ST2060 – Transportation Master Plan Project Priority: 3.00 Update of the 2014 Transportation Master Plan, which will implement the 2020 General Plan inclusive of bike and transit and incorporate prioritization and strategic multi-modal transportation projects, corridors and investments that will position Gilbert as a strong regional economic center. ST2070 – Integrated Transit Center Dev Plan Project Priority: 3.00 Prepare a development plan for the Heritage District and Cooley Stations to identify opportunities for future high capacity transit use. This development plan should also include master planning the station for integrated uses in order to maximize the potential economic development opportunities. ST2104 – Higley and Germann Median Improvements Project Priority: 2.41 To improve the safety at the left turn lanes at Higley Road and Germann Road by creating positive offset on all four turn lanes by pushing the medians back. ST2105 – School Safety and Congestion Improvements Project Priority: 2.44 To design and construct improvements at various locations around schools to help with safety and congestion. ST2110 – Cooper and Madera Park Turn Lanes Project Priority: 2.78 Design and construct an eastbound and westbound right turn lane at the intersection of Cooper Road and Madera Park Drive / Stetson. ST2111 – 148th St Improvements from Spur to Appleby Design and construct the west half of 148th Street (Sailors Way) between Spur Road and Appleby Road to minor collector standards. 241 Project Priority: 2.16 Table of Contents 242 Table of Contents Capital Expenses (1,000s) Prior Years Total FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 Beyond 10 Yrs Val Vista and Baseline Signal Improvements TS1300 617 504 113 - - - - - - Advanced Traffic Mgmt System - Phase III TS1310 1,668 1,307 361 - - - - - - Advanced Traffic Mgmt System - Phase V TS1330 3,206 - - 3,206 - - - - - Advanced Traffic Mgmt System - Phase VI TS1340 2,318 - - - - 2,318 - - - Recker and Cooley Loop North Signal TS1440 555 31 524 - - - - - - Recker and Cooley Loop South Signal TS1450 556 31 525 - - - - - - Williams Field and Cooley Loop West Signal TS1460 557 31 526 - - - - - - Williams Field and Cooley Loop East Signal TS1470 556 31 525 - - - - - - Riggs and Recker Signal TS1500 578 - - - - 578 - - - Val Vista and Ocotillo Signal TS1540 569 411 158 - - - - - - Val Vista and Chandler Heights Signal TS1550 587 384 203 - - - - - - Recker and Warner Signal TS1570 575 - 575 - - - - - - Recker and Ocotillo Signal TS1580 582 - - 582 - - - - - Higley and Coldw ater Signal TS1620 557 - - - - - 557 - - Smart Signal Control System TS1700 5,663 25 881 4,757 - - - - - Advance Detection Safety Improvement TS1740 3,920 769 3,151 - - - - - - Val Vista and Appleby Signal TS1860 554 373 181 - - - - - - American Heroes Way and Gilbert Signal TS1920 475 167 308 - - - - - - Transportation Systems Mgmt Oper Plan TS1930 243 200 43 - - - - - - Fiber Optic Strategic Build Out TS1940 23,676 193 7 5,869 5,869 5,869 5,869 - - Strategic Transportation Safety Plan TS1941 193 - - - 193 - - - - Advanced Mid-Block Detection TS1942 44,430 - - - 7,405 7,405 7,405 22,215 - Higley and Bridges Signal TS1943 536 1 535 - - - - - - Higley and Morrison Ranch Signal TS1944 521 - 521 - - - - - - Lindsay and Layton Lakes Signal TS1945 531 - 531 - - - - - - Cooper and Velero Signal TS1946 592 - 592 - - - - - - Val Vista and Melrose Signal TS1947 590 - 590 - - - - - - Val Vista and Boston Signal TS1948 585 - 585 - - - - - - Recker Road Conduit and Fiber TS1949 690 - 690 - - - - - - ISP 13,032 - - 1,448 1,448 1,448 1,448 7,240 - $ 29,455 Intersection Signal Program Total Capital Expenses Capital Sources (1,000s) 2017 GO Bonds $109,712 $ 4,458 $ 12,125 $ 15,862 $ 14,915 $ 17,618 $ 15,279 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Prior Years FY 2026 Years 610 Beyond 10 Yrs FY 2022 FY 2023 FY 2024 FY 2025 $ - 580 467 113 - - - - - - 2023 Potential Street Bond 67,906 - - 5,869 13,274 13,274 13,274 22,215 - State Grant 2,189 - - 2,189 - - - - - Developer Contribution 396 256 140 - - - - - - CIP O/S Revolving Fund - (256) 2,445 (2,189) - - - - - 200 193 7 - - - - - - Roadw ay and Maint. Fund 14,220 2,106 2,817 7,012 193 2,092 - - - Signal SDF 24,221 1,692 6,603 2,981 1,448 2,252 2,005 7,240 - 4,458 $ 12,125 $ 15,862 $ 14,915 $ 17,618 $ 15,279 $ 29,455 General Fund Total Sources $109,712 $ 243 $ - Table of Contents Operation and Maintenance Impact (1,000s) Prior Years Years 610 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Total Operation and Maintenance Impact - 11 36 37 37 - Total Revenue - - - - - - Net Additional Cost $ 244 - $ 11 $ 36 $ 37 $ 37 $ - Beyond 10 Yrs Table of Contents TRAFFIC CONTROL PROJECT DETAIL TS1300 – Val Vista and Baseline Signal Improvements Project Priority: 3.00 Work includes modifications to the raised median island and pavement markings on the south leg of the intersection to provide dual left-turn lanes and bike lanes, modification of the pavement markings on the north leg to provide dual left-turn lanes, and new signal heads, signal poles and mast arms on all corners. TS1310 – Advanced Traffic Mgmt System – Phase III Project Priority: 3.00 Includes design and construction of the Val Vista Branch Line of Fiber on portions of Baseline Road to Warner Road and connect the Val Vista/Ray intersection fiber from Ray Road and Santan Village Pkwy; both consist of conduit, fiber optic cable, enclosures, related infrastructure and equipment. TS1440 – Recker and Cooley Loop North Signal Project Priority: 2.39 Design and installation of a minor arterial traffic signal at the intersection of Recker Road and Cooley Loop North, and connection to the signal system. Includes stamped asphalt crosswalks per Mesa Gateway Airport standards. TS1450 – Recker and Cooley Loop South Signal Project Priority: 2.39 Design and installation of a minor arterial traffic signal at the intersection of Recker Road and Cooley Loop South and connection to the signal system. Includes stamped asphalt crosswalks per Mesa Gateway Airport standards. TS1460 – Williams Field and Cooley Loop West Signal Project Priority: 2.39 Design and installation of a minor arterial traffic signal at the intersection of Williams Field Road and Cooley Loop West and connection to the signal system. Includes stamped asphalt crosswalks per Mesa Gateway Airport standards. TS1470 – Williams Field and Cooley Loop East Signal Project Priority: 2.39 Design and installation of a minor arterial traffic signal at the intersection of Williams Field Road and Cooley Loop East and connection to the signal system. Includes stamped asphalt crosswalks per Mesa Gateway Airport standards. Project Priority: 3.00 TS1540 – Val Vista and Ocotillo Signal Design and installation of a major arterial traffic signal at the intersection of Val Vista Drive and Ocotillo Road and connection to the signal system. TS1550 – Val Vista and Chandler Heights Signal Project Priority: 3.00 Design and installation of a major arterial traffic signal at the intersection of Val Vista Drive and Chandler Heights Road and connection to the signal system. Project Priority: 1.83 TS1570 – Recker and Warner Signal Design and installation of a major arterial traffic signal at the intersection of Recker Road and Warner Road and connection to the signal system. Construction of intersection ramps to comply with Public Right-of-Way Accessibility Guidelines. 245 Table of Contents TRAFFIC CONTROL PROJECT DETAIL Project Priority: 2.83 TS1700 – Smart Signal Control System Install an adaptive signal timing system and associated equipment at nine intersections in the San Tan Village Mall area: Williams Field Road at San Tan Village Parkway, Market Street, Loop 202, and Parkcrest Street; and San Tan Village Parkway at Coronado Street, Mall Entry, Market Street, Loop 202 and Discovery Park; and San Tan Village Parkway at Boston Street. TS1740 – Advance Detection Safety Improvement Project Priority: 3.00 The project will implement advance detection at intersections that have correctable personal injury crashes and at intersections that will have operational benefit with advance detection. Project Priority: 3.00 TS1860 – Val Vista and Appleby Signal Design and construction of a traffic signal at the intersection of Val Vista Drive and Appleby Road, and connection to the signal system. Construction of intersection ramps to comply with Public Rights-of-Way Accessibility Guidelines. TS1920 – American Heroes Way and Gilbert Signal Project Priority: 3.00 Design and installation of a traffic signal at the intersection of American Hero’s Way and Gilbert Road and connection into the signal system. TS1930 – Transportation Systems Mgmt Oper Plan Project Priority: 3.00 The Transportation Systems and Management Operations Plan (TSMO) for the town will serve as a road map for future Intelligent Transportation Systems (ITS) projects, improvements and policies. The plan will focus on implementing a comprehensive ITS program and share and integrate ITS projects and information with other town departments and partner agencies. The plan will also focus on organization structure to support operations and maintenance of the ITS program. Project Priority: 1.61 TS1940 – Fiber Optic Strategic Build Out Design and construction of the fiber optic network throughout the arterial roadways of the Town to complete the infrastructure for build out. The project consists of conduit, fiber optic cable, enclosures, and related infrastructure and equipment. Project Priority: 3.00 TS1943 – Higley and Bridges Signal Design and install a traffic signal at Higley Road and Bridges Boulevard and connection into the signal system. TS1944 – Higley and Morrison Ranch Signal Project Priority: 3.00 Design and install a traffic signal at Higley Road and Morrison Ranch Parkway and connect into the signal system. TS1945 – Lindsay and Layton Lakes Signal Design and install a traffic signal at Lindsay Road and Layton Lakes Boulevard and connect into the signal system. 246 Project Priority: 3.00 Table of Contents TRAFFIC CONTROL PROJECT DETAIL Project Priority: 2.00 TS1946 – Cooper and Velero Signal Design and construction of minor intersection traffic signal at Cooper Road and Velero Street. In addition to the signal, the eastbound leg it is proposed to design and construct an additional exit lane. Project Priority: 3.00 TS1947 – Val Vista and Melrose Signal Design and construction of a minor intersection traffic signal at Melrose Street and Val Vista Drive. Project Priority: 2.00 TS1948 – Val Vista and Boston Signal Design and construction of a minor intersection traffic signal at Boston Street and Val Vista Drive. TS1949 – Recker Road Conduit and Fiber Design and construction for the installation of fiber conduits and fiber along Recker Road from Guadalupe to Baseline Road. 247 Project Priority: 3.00 Table of Contents 248 Table of Contents Capital Expenses (1,000s) Total Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 Beyond 10 Yrs Transfer Station MF0320 7,060 - - - - - - - 7,060 Public Safety Training Facility MF0400 96,979 89,429 7,550 - - - - - - Municipal Center I Renovation - Phase II MF0530 17,600 1,607 15,993 - - - - - - Adaptive Response Unit 2 (ARU-2) MF2160 1,200 - - - - - 1,200 - - Topaz Radio MF2230 10,820 6,808 1,115 490 361 281 206 1,559 - Adaptive Response Unit 1 (ARU-1) MF2290 1,200 - - 1,200 - - - - - Utility Billing System Replacement MF2310 4,218 66 4,152 - - - - - - Fleet Maintenance Facility MF2350 1,116 208 908 - - - - - - Public Safety Roof MF2360 489 - - - 489 - - - - Police Information System Replacement MF2400 3,410 225 3,185 - - - - - - North Area Service Center Paving MF2410 1,667 - - - - 1,667 - - - South Area Service Center Paving MF2420 899 - - - - 899 - - - NASC Fuel Storage Tank Replacement MF2440 1,169 5 1,164 - - - - - - CNG Fueling Station - Phase II MF2450 1,818 1,049 769 - - - - - - Comprehensive Needs Assessment Study MF2460 468 207 261 - - - - - - Public Safety Center Expansion MF2470 11,249 - - - - 11,249 - - - Police Dispatch Center Expansion MF2480 8,785 162 8,623 - - - - - - Advocacy Center MF2490 16,788 7 123 16,658 - - - - - Fire Station 4 Rebuild MF2510 10,501 - - - - 10,501 - - - System Development Fee Study MF2520 214 - - 107 - - - 107 - Fire Station 3 Repairs MF2521 392 185 207 - - - - - - Shade and Streetscape Master Plan MF2522 300 11 289 - - - - - - Wall Replacement - North Area Service Center MF2523 1,045 942 103 - - - - - - Crime Lab Needs Analysis MF2524 135 54 81 - - - - - - Enviro Services Route Software MF2525 362 - 362 - - - - - - Traffic Operations Center Remodel MF2526 4,605 - 1,000 - 3,605 - - - - Primary Emergency Operations Center Imp MF2527 3,869 - 3,869 - - - - - - 100,965 $ 49,754 $ 18,455 4,455 $ 24,597 1,406 $ 1,666 $ 7,060 Total Capital Expenses $ 208,358 $ $ $ TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Capital Sources (1,000s) Total Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 Beyond 10 Yrs PFMPC - 2009 Bonds 14,496 14,496 - - - - - - - 2022 Potential P.S Bonds 16,658 - - 16,658 - - - - - 2020 Public Safety Bonds 65,000 65,000 - - - - - - - 20 20 - - - - - - - CIP O/S Revolving Fund 3,849 (20) 3,869 - - - - - - General Repl Fund 26,939 - 15,949 - 489 10,501 - - - Water Repl Fund 365 338 27 - - - - - - Wastewater Repl Fund 82 76 6 - - - - - - Fleet Repl Fund 1,169 5 1,164 - - - - - - General Fund 39,680 19,324 14,543 154 113 4,992 65 489 - CIP Outside Sources Water Fund 2,348 145 1,374 - - 829 - - Wastewater Fund 1,545 19 1,214 - - 312 - - - Env. Services-Residential 11,967 1,217 3,575 - - 115 - - 7,060 Env. Services-Commercial 313 103 147 - - 63 - - - Roadway and Maint. Fund 5,012 110 1,035 - 3,605 262 - - - Fleet Fund 10 3 7 - - - - - - Env. Compliance Fund 27 8 1 - - 18 - - - Police SDF 9,448 75 539 264 187 7,458 107 818 - Fire SDF 3,103 24 173 1,292 61 47 1,234 272 - Park SDF 74 - - 37 - - - 37 - Signal SDF 20 - - 10 - - - 10 - Water SDF 20 - - 10 - - - 10 - 249 Table of Contents Capital Sources (1,000s) Total Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 6- Beyond 10 10 Yrs Water Resources SDF 20 - - 10 - - - 10 - Greenfield Wastew ater SDF 20 - - 10 - - - 10 - Roads SDF 20 - - 10 - - - 10 - Investment Income 22 22 - - - - - - - Miscellaneous 6,131 - 6,131 - - - - - - Total Sources $ 208,358 $ 100,965 $ 49,754 $ 18,455 $ 4,455 $ 24,597 $ 1,406 $ 1,666 $ 7,060 Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 6- Beyond 10 10 Yrs Total Operation and Maintenance Impact - 641 2,204 2,204 2,277 - Total Revenue - - - - - - 641 $ 2,204 $ 2,204 $ 2,277 Operation and Maintenance Impact (1,000s) Net Additional Cost $ 250 - $ $ - Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL Project Priority: 3.00 MF0400 – Public Safety Training Facility Project includes the construction (with equipment/furniture) of joint public safety training facility. The project will provide a village style tactical training campus for police and fire, necessary training props and supporting infrastructure, as well as drive training components consisting of a tactical driving course, evasive maneuver course and driving skills pad. Additional components include streetscape props for tactical police and fire training scenarios along with conventional structure props and classrooms. The project will provide critical support for current and long-term training needs necessary for the delivery of quality public safety services as well as support for regional training efforts. MF0530 – Municipal Center I Renovation – Phase II Project Priority: 3.00 The Municipal Center was completed in 1992 with parking lot improvements completed in 2004. This project will include the remodeling of the existing facilities in order to improve the function and use of the facility based upon current and future demand. Project Priority: 1.67 MF2230 – Topaz Radio The cities of Mesa, Gilbert and Apache Junction have formed an East Valley Cooperative to provide radio support and communications infrastructure for the public safety entities of these cities. This covers our police, fire and public works radio systems. Linking the radio systems of multiple jurisdictions maximizes public safety, promotes interoperability, and fosters regional efficiencies, which ultimately better serves our citizens. MF2310 – Utility Billing System Replacement Project Priority: 3.00 Replacement of the software application used to manage utility bill accounts for water, wastewater and environmental services. The current system was implemented in 2002. While the system is supported by the vendor, the development of the product has been minimal resulting in an outdated website, a nearly nonfunctional interactive voice response (IVR) solution, and no mobile app options. Project Priority: 3.00 MF2350 – Fleet Maintenance Facility Upgrade of the South Area Service Center fleet repair facility to CNG standards, adding ventilation systems, modifying electrical and lighting systems, and install monitoring sensors in the bays. MF2400 – Police Information System Replacement The Gilbert Police Department utilizes a suite of software applications made up of three major components: 1) Computer Aided Dispatch (CAD) used to manage emergency dispatch operations; 2) Mobile for Public Safety (MPS) used to manage mobile communications for patrol cars; and 3) Records Management System (RMS) which is an agency-wide system. that provides for the creation, workflow management, storage, retrieval, retention, editing, reviewing and archiving of business information, records, documents or files related to law enforcement operations. 251 Project Priority: 3.00 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2440 – NASC Fuel Storage Tank Replacement Project Priority: 2.34 There are three existing underground storage tanks that are used for fuel storage at the North Area Service Center. These tanks are approximately 30 years old, and due to their age, there is a risk of failure/leakage. Work is needed to excavate, remove and replace the tanks with above-ground storage tanks. MF2450 – CNG Fueling Station – Phase II Project Priority: 3.00 Design and construction of an additional 31 compressed natural gas fueling stations at the South Area Service center. These stations will increase the number of CNG spaces from 42 to 73 for the Town’s refuse collection fleet. The project will install a time fill fueling facility capable of fueling the trucks in an eight-hour overnight window. Related site improvements for the utilization of existing facility of fueling purposes will also be a part of this project. Original CNG Facility was placed into service in 2018. MF2460 – Comprehensive Needs Assessment Study Project Priority: 3.00 This effort will assess how existing Gilbert facilities accommodate current needs and how they can be optimized for short and long-term staffing and associated resource requirements. MF2480 – Police Dispatch Center Expansion Project Priority: 2.51 This project will provide funding for the expansion and reconfiguration of the current police dispatch center. Additional space and consoles are needed for future workload management. Implementation of these efforts will afford Gilbert residents a significantly more responsive and reliable 911 service, particularly during busy hours (evenings, weekends and major holidays). Project Priority: 2.78 MF2490 – Advocacy Center This project will provide funding for the establishment of a Family Advocacy Center. Funding may be applied to the acquisition of an existing building (including renovations) or new construction. This location will allow police, social workers, Department of Child Safety agents, Office of Child Welfare Investigations officials, prosecuting attorneys, and on-site physicians to work together to reduce the trauma of physical and sexual abuse; a place where victimization is transformed into empowerment. Project Priority: 3.00 MF2521 – Fire Station 3 Repairs Fire Station 3 is in need of extensive remediation work to repair the foundation and wall deterioration caused by ground settling at the site. Several attempts have been made to mitigate the impacts of the ground setting on the facility. However, the conditions have continued to worsen and therefore, structural engineers are determining the best long-term solution. The estimate is based on the cost of repairs and corrective measures as determined by initial inspections. 252 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2522 – Shade and Streetscape Master Plan Project Priority: 3.00 The Shade and Streetscape Master Plan will be developed to create a healthier, more livable community through the strategic investment in care and maintenance of the urban forest and engineered shade. The Master Plan will provide a detailed roadmap to achieve a reduction in the heat island effect through addressing a shade canopy for the entire community, including streets, public places and development opportunities. Elements of the plan will include Tree inventory, identification of best practices to preserve, protect and increase the quantity and quality of trees, vegetation and shade in the appropriate areas in the community and provide guidance to update/develop a landscape and shade ordinance that supports the Right Plant for the Right Place and places a focus that shade and trees as an important element in the Towns' infrastructure. MF2523 – Wall Replacement – North Area Service Center Project Priority: 3.00 The wall surrounding the North Area Service Center (NASC) has decayed beyond repair in many areas and has become a safety hazard. The existing wall will be replaced with a new 8’ tall masonry wall, and landscaping along Juniper Avenue will be redone to prevent water from accumulating at the base of the wall. The project also includes security upgrades at Well Site No. 12, which is contained within the NASC. The security upgrades are needed to meet Department of Homeland Security guidelines. Project Priority: 3.00 MF2524 – Crime Lab Needs Analysis The project calls for assessing the need for the Town of Gilbert forensic laboratory. The overall goal of this assessment is to determine the need and estimated costs required for creating a modern, local facility serving the Town's forensic analysis caseload. The premise of this effort is also to build consensus on issues of space, scope, future growth, budget and schedule that will allow informed decisions to be made about the true need for a Town of Gilbert Forensics Lab. MF2525 – Enviro Services Route Software Project Priority: 2.22 The project includes the purchase and implementation of the Routeware software system which will enhance efficiencies in the collection service lines. Customer service will be enhanced through internal service confirmation when services are delivered, seamlessly providing paperless route statistics, implementation of paperless routes, real-time route optimization, and streamlining data entry. MF2526 – Traffic Operations Center Remodel Project Priority: 2.05 Evaluate and remodel the existing Traffic Operation Center (TOC) located at Lindsay Rd and Juniper Ave by Public Works north yard, at decommissioned Fire Station No 3. The building requires remodel to meet the code and needs of the current and additional TOC staff. MF2527 – Primary Emergency Operations Center Imp The overhaul/refresh of the Primary Emergency Operations Center at the Public Safety Facility. The project will provide critical support for current and long-term needs necessary for the continues delivery of the quality public safety services. This project will be coordinated with implementation of the backup EOC planned at a secondary location. Both locations will be interactive to allow for interoperability and ease of use. The spaces will be equipped with technology, which will allow for growth and ability to operate in constantly changing public safety environment. The intent is that the space will function as Tactical Operations Center. 253 Project Priority: 2.28 Table of Contents 254 Table of Contents Capital Expenses (1,000s) Prior Years Total FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 Beyond 10 Yrs Heritage District Parking Garage III RD1190 37,312 - 507 4,153 32,652 - - - - Phoenix Avenue Pedestrian Mall RD1210 4,540 84 3,731 725 - - - - - Trail Beautification - Canal East of Gilbert Road RD2090 7,096 - - - 7,096 - - - - Heritage District Transportation Improv 7,235 7,010 225 - - - - - - RD2110 Heritage District Intersections Study RD2120 244 132 112 - - - - - - Ash Street Re-Alignment RD2130 6,247 - - - 6,247 - - - - Heritage District Trash Compactors RD2140 691 675 16 - - - - - - Paseo Pedestrian and Bike Route RD2160 413 7 406 - - - - - - The Living Room Plaza RD2170 48,578 - - 6,188 42,390 - - - - Vaughn Ventilator RD2190 23,106 164 18 22,924 - - - - - Heritage District Parking Master Plan Update RD2200 187 145 42 - - - - - - The Neighborhood Park RD2210 1,983 - - - - - - - 1,983 Median Improvements RD2220 1,842 - - - 1,842 - - - - Heritage Dist Drainage/Storm Water Study RD2240 242 148 94 - - - - - - Heritage District Utility Inf rastructure Study RD2260 257 7 250 - - - - - - Heritage Center Site and ADA Improv RD2261 500 81 419 - - - - - - Heritage District - ADA Sidew alk Repairs RD2262 1,100 133 967 - - - - - - Heritage Distict Passenger Loading Zones RD2263 624 59 565 - - - - - - University of Arizona - Third Floor Improv RD2264 753 51 702 - - - - - - 8,696 $ 8,054 $ 33,990 $ 90,227 $ TRUE TRUE TRUE TRUE TRUE TRUE Total Prior Years Total Capital Expenses Capital Sources (1,000s) $ 142,950 2017 GO Bonds 9,831 $ - $ - $ - 1,983 TRUE TRUE TRUE Beyond 10 Yrs - FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 3,735 - - - - - 6,096 $ 2023 Potential Street Bond 67,815 - - 27,802 40,013 - - - - 2024 Potential Parks Bonds 7,096 - - - 7,096 - - - - CDBG 1,600 214 1,386 - - - - - - 108 108 - - - - - - - CIP Outside Sources 225 219 6 - - - - - - Water Repl Fund CIP O/S Revolving Fund 1,113 700 - - 413 - - - - General Fund 1,930 65 1,865 - - - - - - Wastew ater Fund 315 - - - 315 - - - - Env. Services-Commercial 691 675 16 - - - - - - Roadw ay and Maint. Fund 1,237 500 737 - - - - - - Private Fund 48,578 - - 6,188 42,390 - - - - Unidentified 1,983 - - - - - - - 1,983 Miscellaneous 428 119 309 - - - - - - Total Sources $ 142,950 8,696 $ 8,054 $ 33,990 $ 90,227 $ FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Operation and Maintenance Impact (1,000s) $ Prior Years - $ - $ - Years 610 Total Operation and Maintenance Impact - - 38 173 173 - Total Revenue - - - - - - Net Additional Cost $ 255 - $ - $ 38 $ 173 $ 173 $ - $ 1,983 Beyond 10 Yrs Table of Contents REDEVELOPMENT PROJECT DETAIL RD1190 – Heritage District Parking Garage III Project Priority: 1.99 The pre-design, design and construction of the additional multi-story parking garage on a town-owned parcel in the Heritage District. RD1210 – Phoenix Avenue Pedestrian Mall Project Priority: 3.00 Design and construct a pedestrian mall adjacent to the Union Pacific Railroad (UPRR) right of way including a pedestrian path and wall from Gilbert Road west to Ash Street on the south side of the railroad tracks. In addition, an extension of the perimeter wall from the Heritage District Park and Ride lot southeast to Gilbert Road will be constructed. RD2110 – Heritage District Transportation Improv Project Priority: 3.00 This project will modify the intersection of Vaughn Avenue and Gilbert Road to add additional capacity on Vaughn Avenue by removing the on-street parking on the side streets of the intersection, convert Hearne Way to one-way movement eastbound, close the median at Gilbert Road and Hearne Way and reconstruct the sidewalks along Vaughn Avenue where the on-street parking is being removed. RD2120 – Heritage District Intersections Study Project Priority: 3.00 Undergo an intersection study of Gilbert Road and Page Avenue, Gilbert Road and Cullumber Street, Gilbert Road and Park Avenue, and Gilbert Road and Bruce Avenue. Study will examine the capacities for each intersection and needs based on buildout of the Heritage District. RD2140 – Heritage District Trash Compactors Project Priority: 3.00 Installation of dual trash compactors (one for cardboard, one for municipal solid waste) and enclosure that will be utilized by the businesses in the Heritage District. Units shall be located on town-owned property along Elm Street between Vaughn Avenue and Page Avenue. RD2160 – Paseo Pedestrian and Bike Route Project Priority: 2.83 Provide pre-design for The Paseo north-south pedestrian/bicycle route between Juniper Avenue and Elliott Road per the three segments North, Underpass and South concepts outline in the 2018 Redevelopment Plan. Main components to be included are: hardscape, landscape, overhead shade elements, wayfinding, pedestrian/bike amenities, lighting, water features, vehicular, pedestrian and bicycle circulation and connectivity. The pre-design effort would also include the options and feasibility for the underpass components. Project Priority: 2.22 RD2190 – Vaughn Ventilator The design and construction of Vaughn Avenue west from its existing dead end at Pacific Railroad to connect to Neely Street and improvements to the existing roadway of the proposed Paseo and existing Heritage Marketplace. 256 Table of Contents REDEVELOPMENT PROJECT DETAIL RD2200 – Heritage District Parking Master Plan Update Project Priority: 3.00 The 2018 Heritage District Redevelopment Plan identifies potential areas for future parking. This project will review proposed developments and assist decision makers on needed additional and enhanced parking areas in the District. The update should also identify a tool for managing parking counts and opportunities for cost recovery. This will update the 2015 Parking Master Plan. RD2240 – Heritage District Drainage/Storm Water Study Project Priority: 3.00 Evaluate capacities, deficiencies and options for storm water and floodplain management in the Heritage District. The existing Vaughn retention basin is not adequately sized to accommodate required storm water volumes based on contributing water sheds. In addition, some areas presently within the 100-year floodplain may need to be revised through CLOMR/LOMR process should the Redevelopment Plan be fully implemented. RD2260 – Heritage District Utility Infrastructure Study Project Priority: 3.00 The study will provide a complete and comprehensive analysis of the utilities that are in place, gaps and deficiencies in the Heritage District to support the direction and vision provided as part of the 2018 Heritage District Redevelopment Plan. A component of the study will address smart lighting within the Heritage District. RD2261 – Heritage Center Site and ADA Improv Project Priority: 3.00 The Heritage Center at Page Park, an approximately 8,000 square foot town-owned building, was renovated in 2018 and now provides health related services for low to moderate income residents. This project will improve the exterior areas of the building to provide better access, lighting, signage and required Americans with Disabilities Act (ADA) upgrades. RD2262 – Heritage District – ADA Sidewalk Repairs Project Priority: 3.00 In FY 2018, Gilbert completed a sidewalk accessibility evaluation, which identified seven zones in the Heritage District that were in need of upgrades to comply with the current Americans with Disabilities Act (ADA). The project focus in FY 2020 will include the design of improvements and construction. Prioritization and timing of construction repairs will be based on available funding and will be reevaluated each year. RD2263 – Heritage District Passenger Loading Zones Project Priority: 3.00 Creation of designated passenger loading zones to accommodate the drop off and pick up of passengers sharing a ride, including taxis, Uber, Lyft, Yellow Cab, or private vehicles. This project may include such improvements as: striping, signage, curb cuts, lighting, street furniture, emergency safety call boxes, modification to on street parking, ADA improvements, accommodations, etc. RD2264 – University of Arizona – Third Floor Improv Design and construct improvements of approximately 1,700 square feet of shell space on the 3rd floor of the 92 W. Vaughn building. 257 Project Priority: 3.00 Table of Contents 258 Table of Contents Capital Expenses (1,000s) Total Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 Beyond 10 Yrs Sonoqui Wash Restoration SW0070 6,481 - - - - - - 6,481 - Storm Water Mitegation Assessment SW0090 306 - - - - - - 306 - Hunt Highw ay Bank Protection SW0100 3,676 - - - - - - 3,676 - Storm Water Master Plan SW0120 650 - 350 300 - - - - - Nichols Park SW Improvements SW0121 758 - - - - - - 758 - Vaughn Retention Basin Relocation SW0122 9,899 - - 4,588 5,311 - - - - Crossroads SW Pump Station Rehab and Repair SW0124 629 - 629 - - - - - - Riggs Road Drainage Channel Restoration SW0125 21,362 - - - - - - 21,362 - Dryw ell Performance Eval and Restore SW0126 208 - - - 208 - - - - Village II SW Pump Station Rehab and Repair SW0127 457 - 457 - - - - - - Vaughn Pump Station Rehab and Repair SW0128 878 - 878 - - - - - - Nichols SW Pump Station Rehab and Repair SW0129 410 - - - 410 - - - - Freestone SW Pump Station Rehab and Repair SW0130 422 - 422 - - - - - - - $ 2,736 $ 4,888 $ 5,929 $ - $ 32,583 TRUE TRUE TRUE TRUE Total Capital Expens es $ 46,136 $ TRUE TRUE Capital Sources (1,000s) Total Prior Years 2023 Potential Street Bond 31,261 503 Env. Compliance Repl Fund 2,293 Env. Compliance Fund 12,079 - $ $ - TRUE TRUE TRUE FY 2025 FY 2026 Years 610 Beyond 10 Yrs - FY 2022 FY 2023 FY 2024 - - 4,588 5,311 - - 21,362 - 503 - - - - - - - 1,883 - 410 - - - - - 350 300 208 - - 11,221 - - $ 2,736 $ 4,888 $ 5,929 - $ 32,583 Total Operation and Maintenance Impact - - - - - - Total Revenue - - - - - - State Grant Total Sources $ 46,136 $ $ - $ Operation and Maintenance Impact (1,000s) Ne t Additional Cos t $ 259 - $ - $ - $ - $ - $ - $ - Table of Contents STORM WATER PROJECT DETAIL Project Priority: 3.00 SW0120 – Storm Water Master Plan Develop a comprehensive Storm Water Master Plan (SWMP) for Gilbert, which is designated as a regulated municipal separate storm sewer system (MS4). The study will support and define the requirements of the storm water system to comply with the National Pollution Discharge Elimination System (NPDES) standards and provide a methodology for regular SWMP updates. SW0124 – Crossroads SW Pump Station Rehab and Repair Project Priority: 3.00 Construction of support facilities at the Crossroads Storm Water Pump Station including safety, reliability and operational improvements. SW0127 – Village II SW Pump Station Rehab and Repair Project Priority: 2.66 The Village II Stormwater Pump Station was inspected and rehabilitation is recommended to restore the pump station to an appropriate level of service. Rehabilitation includes extensive repairs and equipment replacements. SW0128 – Vaughn Pump Station Rehab and Repair Project Priority: 3.00 The Vaughn Stormwater Pump Station was inspected and rehabilitation is recommended to restore the pump station to an appropriate level of service. Rehabilitation includes extensive repairs and equipment replacements. SW0130 – Freestone SW Pump Station Rehab and Repair The Freestone Stormwater Pump Station was inspected and rehabilitation is recommended to restore the pump station to an appropriate level of service. Rehabilitation includes extensive repairs and equipment replacements. 260 Project Priority: 1.99 Table of Contents 261 Table of Contents Capital Expenses (1,000s) Total Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 6-10 Beyond 10 Yrs Zone 2 - Well, Reservoir and Pump Station WA0270 20,171 1,085 34 - - - 19,052 - - Reservoir, Pump Station and Well Conversion WA0620 21,942 16,542 5,400 - - - - - - Zone 2 to Zone 4 Interconnect WA0670 1,340 4 1,336 - - - - - - Ray - Recker Direct Well System WA0710 6,571 4,896 1,675 - - - - - - Zone 3 - Bridges Well WA0800 4,476 4 4,472 - - - - - - Zone 3 - Direct System Well WA0810 5,934 39 5,895 - - - - - - Water Rights - WMAT Settlement WA0830 11,472 - 11,472 - - - - - - Zone 4 - Trend Homes Well Conversion WA0880 7,954 668 - - - - - 7,286 - Water Rights - Phase II WA0940 35,451 15,052 3,899 2,000 14,500 - - - - Water Rights - NIA Priority CAP Acquisition WA1060 3,700 - 3,700 - - - - - - NWTP Finished Water Pump 10 WA1070 1,155 698 457 - - - - - - NWTP Variable Frequency Drive Repl WA1080 300 248 52 - - - - - - Power Road Water Line - Elliot to Warner WA1120 3,180 - - - - - 3,180 - - Baseline Road Water Line - Fiesta Tech to McQueen WA1140 2,769 293 2,476 - - - - - Tankersley Water Line Repl Area I WA1180 6,156 753 5,403 - - - - - - Water Rights - Resiliency and Capacity WA1200 43,260 - - 43,260 - - - - - Site 2 - Reservoir and Booster Pump Imp WA1230 12,265 180 12,085 - - - - - - Water Main Priority Replacement Program WA1270 515 212 303 - - - - - - Lindsay and Galveston Reservoir Well Repl WA1300 2,409 467 1,942 - - - - - - Tankersley Water Line Repl Area II WA1310 8,159 230 7,929 - - - - - - Tankersley Water Line Repl Area V WA1320 15,362 261 15,101 - - - - - - Tankersley Water Line Repl Area III/IV WA1330 13,130 - - 13,130 - - - - - Tankersley Water Line Repl Area VI WA1340 2,668 - 2,668 - - - - - - Tankersley Water Line Repl Area VII/VIII WA1350 10,539 - - 10,539 - - - - Blending Control Structure - Well 20 and 22 WA1370 462 67 395 - - - - - - Zone 1 and 2 - Split Valve Structures WA1410 1,272 - 382 - 445 - - 445 - Well 3 Water Mains - Water Tank and Gilbert WA1440 4,763 3,835 928 - - - - - - Transmission Main Assessments WA1450 332 - 332 - - - - - - Higley Road Water Line Repl WA1460 2,094 1 2,093 - - - - - - Islands Water Line and System Repl WA1470 40,759 - - - - - - 40,759 - Well 25 - Arsenic Mitigation WA1480 2,825 - - - - 2,825 - - - Cathodic Protection Assessment WA1490 837 - - - 837 - - - - Pony Lane Water Line Repl WA1510 9,333 - - - - 9,333 - - - Zone 2 - 148th Street Improvements WA1530 886 - 800 86 - - - - - Zone 2/3 – Lindsay – Pecos to Germann Imp WA1540 8,949 - - - - - 8,949 - - Vulnerability Assmt and Emer Response Plan WA1542 792 - 396 - - - - 198 198 Power Road Water System Loop WA1544 2,386 1,501 885 - - - - - - Tankersley Water Line Repl Area IX WA1545 8,725 15 8,710 - - - - - - Zone 1 - Transmission Main Assmt and Rehab WA1546 4,940 - 4,940 - - - - - - Zone 1 - System Connectivity Improvement WA1547 2,182 - 2,182 - - - - - - NWTP Acid Storage and Feed Repl WA1548 1,274 1,097 177 - - - - - - NWTP Intake and Diversion Structure Rehab WA1549 384 202 182 - - - - - - NWTP Filter Rehab Phase II WA1550 3,856 1,779 2,077 - - - - - - NWTP Filter West Influent Channel Rehab WA1551 1,422 733 689 - - - - - - NWTP Final Sed Effluent Channel Pipes Rehab WA1553 4,075 42 4,033 - - - - - - Well 8 - Site Facility Repair WA1557 243 - 243 - - - - - - Zone 1 - Improvements for Site 26 WA1578 797 359 438 - - - - - - NWTP Electric, Instrument and Control Assessment WA1579 122 - 122 - - - - - - NWTP South Reservoir Water Quality Improv WA1582 6,200 - 6,200 - - - - - - Integrated Water Resources Master Plan WA1584 1,440 - - 720 - - - 720 - Water Quality Master Plan WA1585 489 - - 245 - - - 244 - NWTP Chlorine Line Repairs WA1587 236 117 119 - - - - - - Hackamore Water Line Repl WA1588 1,200 1,016 184 - - - - - - NWTP Facility Upgrades and Reconstruction WA1589 422,303 1,894 51,123 369,286 - - - - - Site 3 - Consolidated Canal Discharge Pipe WA1590 764 69 695 - - - - - - SVWTP Phase I Filter Rehab WA1592 1,084 7 1,077 - - - - - - ICPMS Instrument Replacement WA1593 240 - 240 - - - - - - SVWTP Raw Water Line Cathodic Protection Replac WA1594 4,075 - 4,075 - - - - - - 262 Table of Contents Capital Expenses (1,000s) Prior Years Total FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 6-10 Beyond 10 Yrs Zone 2 - Power and Williams Field Water Line Abandon WA1595 405 - 405 - - - - - - Water Rights - Bartlett Lake Modifications WA1596 12,000 - - - - - - 12,000 - AC Water Line Replacement Town Wide WA1597 182,383 - - - - - - 32,477 149,906 54,366 $ 180,421 $ 439,266 $ 15,782 $ 12,158 $ 31,181 $ 94,129 $ 150,104 TRUE TRUE TRUE TRUE TRUE TRUE Total Capital Expenses $ 977,407 $ TRUE TRUE Capital Sources (1,000s) Total Prior Years 2022 WRMPC (Water SDF) 122,730 - 32,161 90,569 - - - - - 2022 WRMPC (Water) 111,971 - 9,605 102,366 - - - - - WRMPC - 2007 Bonds WRMPC - Intergov Contrib FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TRUE Beyond 10 Years 6-10 Yrs 13 13 - - - - - - - 2,037 - 2,037 - - - - - - WRMPC - Bonds (SDF) 22,290 15,215 7,075 - - - - - - 2022 WRMPC (WR SDF) 51,302 - 15,172 21,630 14,500 - - - - 2022 WRMPC (Water R&R) 267,044 1,844 34,217 221,650 - 9,333 - - - Potential WRMPC (Water) 12,000 - - - - - - 12,000 - Water Repl Fund 295,072 11,179 60,751 - - - - 73,236 149,906 Water Fund 23,790 2,918 14,824 691 1,282 2,825 3 1,148 99 Wastewater Fund 1,116 - 198 360 - - - 459 99 Water SDF 38,142 8,145 482 - - - 22,229 7,286 - Water Resources SDF 20,951 15,052 3,899 2,000 - - - - - Future Growth Funding 8,949 - - - - - 8,949 - - 54,366 $ 180,421 $ 439,266 $ 15,782 $ 12,158 $ 31,181 $ 94,129 $ 150,104 Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 6-10 Beyond 10 Yrs Total Sources Operation and Maintenance Impact (1,000s) $ 977,407 $ Total Operation and Maintenance Impact - 242 297 297 322 - Total Revenue - - - - - - Net Additional Cost $ 263 - $ 242 $ 297 $ 297 $ 322 $ - Table of Contents WATER PROJECT DETAIL WA0270 – Zone 2 - Well, Reservoir and Pump Station Project Priority: 1.39 Design and construct a two million gallon in ground reservoir, and pump station. Design and drill well to fill reservoir. The reservoir to be located near East Galveston and Recker Roads, serving Zone 2. WA0620 – Reservoir, Pump Station and Well Conversion Project Priority: 3.00 Design and construct a four million gallon in ground reservoir and pump station and equipping of the previously drilled Well 30 to supply the reservoir. Well 30 will need a connection across Val Vista Drive to connect to the existing water line pipe installed with ST0580 project. Currently, Well 29 is already piped to the designated site where the reservoir is to be built and is using this area as retention to flush to waste in order to meet EPA Nitrate MCL levels. Project Priority: 3.00 WA0670 – Zone 2 to Zone 4 Interconnect Installation of valves and piping to tie back-feed into Turner Ranch Reservoir into Zone 2 of the water distribution system at the 30” line in Higley Road near Olney Avenue. This will also allow Zone 4 to supply Central Arizona Project water. WA0710 – Ray – Recker Direct Well System Project Priority: 3.00 Design and construct/convert two million gallon per day well located on the NE corner of Ray and Recker Roads. The Town purchased an existing irrigation well from the Roosevelt Water Conservation District (RWCD) and, depending on the water quality, this can be converted to a direct to system well supplying reservoir 31. The 12" line connecting the well with the existing reservoir (located at the northwest corner of Ray and Recker Roads) will be installed as part of a KB Homes Segretto development. This existing pipe is routed to an existing reservoir site where water quality issues can be addressed. Project Priority: 2.83 WA0800 – Zone 3 – Bridges Well Completion of a direct system well that was previously drilled northwest of Recker and Ocotillo Roads. Project consists of equipping the Bridges Well with a well pump, valves and piping to connect it to the water distribution system. The Bridges Well is located on Recker Road, south of Queen Creek Road. Project Priority: 2.45 WA0810 – Zone 3 – Direct System Well Design and construction of a two million gallon per day direct system well. Well will be located in the system where required by demand. WA0830 – Water Rights – WMAT Settlement Project Priority: 3.00 Payment for additional Central Arizona Project water rights in association with WMAT settlement. This project will result in a net increase in firm water rights available to Gilbert of 3,248 Acre-feet. Project Priority: 1.78 WA0940 – Water Rights – Phase II Acquisition of water rights for 2,500 acre-feet (AF) of water per year over 100 years through a combination of one-year leases and storage, and a long-term lease. 264 Table of Contents WATER PROJECT DETAIL WA1060 – Water Rights – NIA Priority CAP Acquisition Project Priority: 3.00 Gilbert has been informed that Arizona Department of Water Resources (ADWR) has accepted Gilbert's application for an allocation of Non-Indian Agriculture (NIA) Priority Central Arizona Project water; and the ADWR recommended to the U.S. Secretary of the Interior that the Town of Gilbert receive an allocation of 1,832 acre-feet (AF) each year dependent upon supply availability, which amounts to 1,282 AF of firm water supplies. WA1070 – NWTP Finished Water Pump 10 Project Priority: 3.00 Addition of the #10 finished water pump at the North Water Treatment Plant (NWTP). The NWTP supplies more than 80% of Gilbert’s potable water supply for Zone 1 and is supplemented by ground water wells. The NWTP currently has four finished water pumps that move the treated potable water from the reservoir into the Zone 1. The ground water supplies utilized during these times does not provide adequate system pressures, capacity and water quality. The #10 finished water pump is necessary to provide the redundancy to maintain the demands and pressures for the zone. WA1080 – NWTP Variable Frequency Drive Repl Project Priority: 3.00 Replacement of variable frequency drives for low-lift pumps #1 and #2 and soft starts for low-lift pumps #3 and #7. These replacements are based on the replacement life cycle per industry standards and as recommended in the Long Range Infrastructure Plan analysis. WA1140 – Baseline Road Water Line – Fiesta Tech to McQueen Project Priority: 3.00 Design and construction of a water main on Baseline Road from Fiesta Tech to McQueen Road. This pipeline will provide adequate fire protection for the immediate area. WA1180 – Tankersley Water Line Repl Area I Project Priority: 3.00 A study will be completed to identify the scope and budget to update this independent water system previously purchased by Gilbert. The project will also include the design and construction of several new water mains in the former Tankersley Water System. WA1230 – Site 2 - Reservoir and Booster Pump Imp Project Priority: 3.00 Construct a new water reservoir, water quality improvements and controls. Restore site and construct onsite split stream ion-exchange nitrate treatment system to provide redundant Zone 3 water supply. Rehabilitate existing above ground reservoir. WA1270 – Water Main Priority Replacement Program Risk-based asset management program evaluates the network of water mains in the Gilbert water utility network to evaluate and replace water mains with an effort to reduce breaks, improve delivery efficiency, water quality and protect continuity of service. Phase one identifies and prioritizes the replacement of approximately 140 miles of ACP water distribution mains in the distribution system including the replacement method, schedule, preliminary design, and estimated budget. 265 Project Priority: 3.00 Table of Contents WATER PROJECT DETAIL WA1300 – Lindsay and Galveston Reservoir Well Repl Project Priority: 3.00 Design and construct replacement water well located on the existing town reservoir and pump station at Lindsay Road and Galveston Road site. WA1310 – Tankersley Water Line Repl Area II Project Priority: 3.00 The project includes design and construction of replacement and new water distribution pipelines, valves and meters in the Town water service area formerly a segment of the Tankersley water system in the Greenfield Road and Germann Road area. WA1320 – Tankersley Water Line Repl Area V Project Priority: 3.00 The project includes design and construction of new water distribution pipelines in the Town water service area, formerly a segment of the Tankersley Water System in the Queen Creek Road and Greenfield Road area. WA1340 – Tankersley Water Line Repl Area VI Project Priority: 2.34 The project includes design and construction of new water distribution pipelines in the Town water service area, formerly a segment of the Tankersley Water System in the Queen Creek Road and Lindsay Road area. WA1370 – Blending Control Structure – Well 20 and 22 Project Priority: 3.00 This project consists of the installation of a new control valve and flow meter structure on Queen Creek Road, west of Recker Road to facilitate blending between treated surface water, Well 20 and Well 22. Well 20 currently supplies the storage tank at Reservoir Site 20. Well 22 is connected to Reservoir Site 20 via a 20” transmission main on Queen Creek Road and is impacted by nitrates which prohibits direct use for drinking water supply. This project enables the use of Well 22 by blending with treated surface water and Well 20 prior to entering Reservoir Site 20. WA1410 – Zone 1 and 2 – Split Valve Structures This project will place a Zone Split Valve Structure between Zones 1 and 2 for water quality improvements. The structure will then be added to other Zone splits as modeling efforts identify opportunities to improve system integration and zonal transfers. Zone Split Valve Structures are needed to provide operational flexibility to reduce water age and improve water quality without substantial new construction of wells and transmission mains throughout the distribution system. Distribution system modeling has been successfully used to identify locations for beneficial zone transfers which was empirically demonstrated. 266 Project Priority: 1.61 Table of Contents WATER PROJECT DETAIL WA1440 – Well 3 Water Mains – Water Tank and Gilbert Project Priority: 3.00 Replacement of a 50+ year old Asbestos Concrete AC water main connecting Well No. 3, including water mains in Water Tank Road and Gilbert Road. WA1450 – Transmission Main Assessments Project Priority: 2.51 Condition assessment of the 16-inch and larger transmission lines, with recommended priorities of rehabilitation. The report will include a GIS-type figure, color-coded to indicate pipe condition on a standardized scale. Each pipeline alignment will have engineer's estimates of probable construction costs. Project Priority: 2.06 WA1460 – Higley Road Water Line Repl Replace existing ACP water line with PVC, valves, fire hydrants, re-establish distribution and service connections, and AC pavement replacement impacted by construction. Originally constructed as part of the Tankersley Water Service area. The ACP line from Williams Field Road south to Vermont Drive was replaced in 2012 and this part of the alignment is not included in the project scope or estimate. WA1530 – Zone 2 – 148th Street Improvements Project Priority: 1.75 Install a new 8” waterline along 148th Street to provide looped distribution system service. Also extend an 8” water line along mid-block private street between Ocotillo Road and Chandler Heights Road to loop service. WA1542 – Vulnerability Assmt and Emer Response Plan Project Priority: 2.29 Title IV Bioterrorism Act of 2002 requires validation of water and wastewater system vulnerabilities assessments and updates to the Emergency Response Plan every five years. This project produces documents essential to business continuity efforts. WA1544 – Power Road Water System Loop Project Priority: 3.00 Completion of the water distribution system in the Power Road and Pecos Road area requires the installation of approximately 5,280 linear feet of a 16" water line to connect existing service lines. This water line will support the growth and development of the surrounding areas and provide reliable pressure and supply as demands in the area grow. WA1545 – Tankersley Water Line Repl Area IX Project Priority: 2.12 The project will design and construct new water distribution pipelines in the Town water service area, formerly a segment of the Tankersley Water System in the area of Chandler Heights Road and Val Vista Drive. WA1546 – Zone 1 – Transmission Main Assmt and Rehab Rehabilitation of critical transmission mains serving Zone 1. Work will include replacement of system valves, air release valves, drains, construction of thrust blocks, and rehabilitation of corrosion protection. During the rehabilitation work, the condition of the transmission main will be assessed to prioritize future replacement projects. 267 Project Priority: 1.84 Table of Contents WATER PROJECT DETAIL WA1547 – Zone 1 – System Connectivity Improvement Project Priority: 1.84 Construct completed water distribution service loops in Zone 1 to provide improved water quality, fire protection and redundancy. WA1548 – NWTP Acid Storage and Feed Repl Project Priority: 3.00 Rehabilitate a portion of the chemical storage area located at the NWTP and replace the existing sulfuric and hydrofluorosilicic acid storage systems. WA1549 – NWTP Intake and Diversion Structure Rehab Project Priority: 3.00 Repair of the structural concrete and piping surrounding the existing intake pipes at the NWTP Intake structure. Repair or replace the valve flexible actuator assemblies for the east and west butterfly valves between the Intake Water Diversion Structure and the Raw Water Impoundment basin. Project Priority: 3.00 WA1550 – NWTP Filter Rehab Phase II Repair and replace the filter underdrain system inside the filter basins. Beneath the media bed, the PVC floor grid with compressed composite-bead panels, which is grouted in place, is in need of immediate repair/rehabilitation. The underdrain system should be replaced, new media installed, and the troughs removed and reinstalled with concrete rehabilitation and new gaskets. WA1551 – NWTP Filter West Influent Channel Rehab Project Priority: 3.00 Rehabilitate west filter influent channel serves filters 1-9 on the west side of the filter gallery. Rehabilitation includes replacing all of the square influent butterfly valves within the channel on the west side (nine total). Also, the channel requires rehabilitation to repair spalling concrete and corrosion along the walls due to exposed rebar and other defects in the concrete. WA1553 – NWTP Final Sed Effluent Channel Pipes Rehab Project Priority: 3.00 Evaluate and recommend approach to access and clean the final sedimentation to filter influent lines, including: access hatch design and construction, replacement line construction, and other alternatives to address the issues in the lines that were identified in the 2019 Condition Assessment. Project Priority: 2.66 WA1557 – Well 8 – Site Facility Repair Repair the concrete pad for well 8 discharge pumps. Pad and concrete appurtenances have significant cracks in the surface. WA1578 – Zone 1 – Improvements for Site 26 Site 26 serves water in the northern sections of Zone 1. Improvements to the reservoir circulation and the addition of TTHM stripping equipment is required to meet current and future regulatory requirements. 268 Project Priority: 3.00 Table of Contents WATER PROJECT DETAIL WA1579 – NWTP – Electrical, Instrument and Control Assessment Project Priority: 1.45 Complete inventory, assessment and analysis of existing electrical, instrumentation and control systems at the North Water Treatment Plant. Create accurate records and baseline of all existing systems, what can be removed, and any infrastructure that can be re-purposed. Create a list of recommended projects, considering existing infrastructure, standardization of control systems, newest technologies and remaining life of the accompanying infrastructure. WA1582 – NWTP – South Reservoir Water Quality Improv Project Priority: 1.50 Installation of TTHM stripping equipment and associated appurtenances into the south reservoir of the North Water Treatment Plant. This project will also include installation of additional required TTHM stripping equipment in the north reservoir to treat entire capacity. Project Priority: 3.00 WA1587 – NWTP Chlorine Line Repairs Emergency repair and replacement of six (6) chlorine feed lines that serve multiple injection points for treatment at the North Water Treatment Plant. Project Priority: 3.00 WA1588 – Hackamore Water Line Repl Replacement of ACP waterline in Hackamore Rd. from Monterey Rd. to Gilbert Rd., as well as replacement of appurtenances and service connections. WA1589 – NWTP Facility Upgrades and Reconstruction Project Priority: 3.00 Design and construct a new 45mgd surface water treatment plant on a Town owned parcel located directly east of the North Water Treatment Plant. Includes small scale piloting and benchtop testing to determine the most viable and economical treatment alternatives prior to beginning design and construction. WA1590 – Site 3 – Consolidated Canal Discharge Pipe Project Priority: 3.00 Installation of approximately 400 feet of 12" discharge pipe along the Consolidated Canal from the new SRP well to Site #3. Project Priority: 2.78 WA1592 – SVWTP Phase I Filter Rehab Rehabilitate filters, media, and structures from the Phase One construction of the Santan Vista Water Treatment Plant. WA1593 – ICPMS Instrument Replacement Replacement of the ICPMS instrument is necessary for testing for trace metals. Active management of water quality at the Town's water treatment plants and well sites is a critical component of the compliance strategy and provides necessary data to inform treatment processes. 269 Project Priority: 2.00 Table of Contents WATER PROJECT DETAIL WA1594 – SVWTP – Raw Water Line Cathodic Protection Repl Project Priority: 2.61 Inspection and testing of the cathodic protection system on the 48" ductile iron pipe that carries water from the CAP canal to the Santan Vista WTP. Based on assessment, proceed with design and rehabilitation of cathodic protection system installed along the pipe, and bring the pipe to NACE standards. WA1595 – Zone 2 – Power and Williams Field Water Line Abandon Abandon existing water line that runs along the RWCD Canal and Power Road just north of Williams Field Road to near Ray Road. Requires existing services to be relocated and coordinated with City of Mesa. 270 Project Priority: 1.45 Table of Contents 271 Table of Contents Capital Expenses (1,000s) Total Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 610 Beyond 10 Yrs Gravity - Relief Sew ers WW0690 15,097 2,578 4,955 - - - - 7,564 - Candlew ood Lift Station and Force Main WW0700 10,156 8,536 1,620 - - - - - - Greenf ield WRP Phase III WW0750 46,315 43,695 2,620 - - - - - - South Recharge Site Phase II WW0770 10,508 1,011 9,497 - - - - - - GWRP Reclaimed Water Pump Station Exp WW0780 1,596 1,471 125 - - - - - - Reclaimed Water Rec Well - Cactus Yards WW0890 2,477 597 1,880 - - - - - - Aquif er Storage and Recovery Wells WW0940 9,161 72 2,205 - - - 6,884 - - Riparian Preserve Distribution Structure Exp WW0960 2,501 - - 2,501 - - - - - GWRP - Various Plant Improvements WW0970 23,568 2,920 9,811 2,856 3,511 2,235 2,235 - - System Wide Force Main Retrofit WW1050 21,751 1,791 4,008 1,158 1,158 1,158 1,158 11,320 Concrete Pipe Gravity Sew er Rehab WW1060 12,047 1,822 10,225 - - - - - - Northeast Wastew ater Basin Outf all WW1070 4,591 - - - - - - 4,591 - Reclaimed Water Vault - Recker and Warner WW1080 715 129 586 - - - - - - Neely Activated Sludge Pumping Station Repl WW1090 6,203 430 5,773 - - - - - - Neely Oxidation Ditch Rotor Repl WW1100 6,545 14 6,531 - - - - - - Neely Eff luent Filter Repl WW1110 7,561 341 7,220 - - - - - - NWRP Odor Control System WW1130 939 - 939 - - - - - - Greenf ield Repair and Replacement WW1140 20,540 16,871 3,669 - - - - - - Layton Lakes Lif t Station Odor Control Imp WW1160 1,660 47 1,613 - - - - - - Odor Control - Western Canal at Guadalupe WW1170 2,116 131 727 - - - 1,258 - - Sew er Outf all Structure - Gilbert and Ray WW1180 809 91 718 - - - - - - Higley and SR 202 Gravity Sew er Rehabilitation WW1190 488 445 43 - - - - - - Greenf ield WRP Phase IV Expansion WW1200 83,545 - - - - - - 83,545 - Val Vista and Chandler Heights Water Line WW1210 4,349 - - - - 4,349 - - - Riggs and Greenf ield Water Line WW1220 4,349 - - - - 4,349 - - - Neely Administration Building Repairs WW1231 1,608 66 1,542 - - - - - - Reservoir 3 Reclaimed Recovery Well WW1233 3,613 - - - - - 3,613 - - Higley and Germann Reclaimed Water Line WW1234 2,545 - - - - - 2,545 - - Odor Control - Greenf ield Rd at SASC WW1235 2,429 - - - - - 2,429 - - Gravity Sew er Rehab - Guadalupe and Sirrine WW1236 220 159 61 - - - - - Islands Lif t Station Site Improvements WW1237 1,163 - - - - 1,163 - - - Property Acquisition for Lift Stations WW1238 285 - - - - - 285 - - Line Extn at Queen Creek and 156th St WW1241 240 2 238 - - - - - Southern Manhole Rehabilitation WW1242 6,570 - 6,570 - - - - - - Odor Control - Higley at Loop 202 WW1243 1,925 - - - - - 1,925 - - $320,185 $ 83,219 83,176 $ 6,515 $ 4,669 $ 13,254 $ 22,332 $107,020 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Prior Years FY 2026 Years 610 Beyond 10 Yrs WRMPC - 2018 Bonds 43,111 42,623 488 - - - - - - Wastew ater Repl Fund 123,692 30,802 52,439 2,643 2,282 1,760 1,560 32,206 - Total Capital Expenses Capital Sources: (1,000s) $ TRUE FY 2022 FY 2023 FY 2024 FY 2025 $ - Wastew ater Fund 42,486 4,773 11,985 3,872 2,387 2,796 12,082 4,591 Wastew ater SDF 1,715 1,715 - - - - - - - Greenf ield Wastew ater SDF 22,385 1,542 13,959 - - - 6,884 - - Neely Wastew ater SDF 6,069 1,764 4,305 - - - - - - Future Grow th Funding 80,727 - - - - 8,698 1,806 70,223 - $320,185 $ 83,219 83,176 $ 6,515 $ 4,669 $ 13,254 $ 22,332 $107,020 $ 0 0 0 0 Years 610 Beyond 10 Yrs Total Sources Operation and Maintenance Impact (1,000s) $ Prior Years 488 Total Operation and Maintenance Impact - 989 989 989 989 - Total Revenue - - - - - - Ne t Additional Cost $ 272 - $ 989 $ 989 $ 989 $ 989 $ - - Table of Contents WASTEWATER PROJECT DETAIL Project Priority: 3.00 WW0690 – Gravity - Relief Sewers Design and construction of three parallel relief sewers to support the wastewater collection system, to include a parallel sewer line in Orchid Lane from Ray Road to Lindsay Road (0.5 miles in length), a parallel sewer line in Mystic Drive/Lago Boulevard/Long Meadow from Gilbert Road to Hackamore Avenue (0.6 miles in length), and a parallel sewer line in Val Vista Drive from Elliot Road to Olney (0.5 miles in length). WW0700 – Candlewood Lift Station and Force Main Project Priority: 3.00 Replacement of the Candlewood Lift Station to accommodate future flows per the 2012 Integrated Water Resources Master Plan. Also includes approximately 5,000 feet of force main from the lift station east along the Hackamore alignment to meet the existing force main at Gilbert Road, to equalize flows between the Neely and Greenfield Water Reclamation Plants. Project Priority: 3.00 WW0750 – Greenfield WRP Phase III The Greenfield Water Reclamation Plant (GWRP) is a joint use facility with the City of Mesa and the Town of Queen Creek, with Mesa acting as lead agent and plant operator. This project is in tandem with WW1140 and provides for expansion of the total capacity of the facility to accommodate new flows. Design and construction of this phase of the GWRP is scheduled to be completed by the end of 2020 and bring Gilbert's share of the total capacity to 12 million gallons per day (MGD). A pre-design effort for this phase began in FY 2015. Gilbert’s share of the Phase III expansion will be 4 MGD. The ultimate plant capacity is 56 MGD. The plant will produce high quality reclaimed water suitable for direct reuse for landscape irrigation and groundwater recharge. Project Priority: 3.00 WW0770 – South Recharge Site Phase II This project will increase the South Recharge Facility's capacity by constructing the southern half of the site with the installation of four new basins and the planned extension of the site's delivery canal. The following scope of work items to be included in this phase will also enhance the facility's recharge capacity and operations through efficiencies: drain holes in the basins per the 2012 Master Plan recommendations and facility hydrology report, motorized valves and SCADA system controls, hydro-rangers to monitor basin water levels, tree purchase and installation around new basins and the delivery canal, paving the parking lot (to meet an anticipated site visitation demand) as well as parking lot lighting for site security. WW0780 – GWRP Reclaimed Water Pump Station Exp Project Priority: 3.00 Expansion of the pump station located at the reclaimed water reservoir adjacent to the Greenfield Water Reclamation Plant. Improvements include the addition of two new planned pumps, variable frequency drives and associated electrical equipment. WW0890 – Reclaimed Water Rec Well – Cactus Yards Design and construction of a reclaimed water recovery well at Cactus Yards and the Salt River Project power line easement. 273 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT DETAIL WW0940 – Aquifer Storage and Recovery Wells Project Priority: 1.92 This project installs four aquifer storage recovery (ASR) recharge wells inside the south recharge facility or other site(s) to provide additional recharge capability to the facility and south area. This project concept is included in the 2012 Integrated Water Resources Master Plan. This project includes a study phase which will site the four ASR wells and develop a conceptual design including budget and schedule for remainder of project. WW0970 – GWRP – Various Plant Improvements Project Priority: 3.00 Pursuant to the Intergovernmental Agreement with the City of Mesa and Town of Queen Creek for the operation and maintenance of the Greenfield Wastewater Reclamation Plant (GWRP), the following future rehabilitation and replacement improvements that the City of Mesa (GWRP lead agent/operator) are proposing at the plant includes various future plant improvements and equipment replacements. WW1050 – System Wide Force Main Retrofit Project Priority: 3.00 This project takes places in two phases. Phase one: Design will identify, prioritize, and develop design drawings for replacement of corrodible components for 14 wastewater force mains. The end state of phase one is improvement plans and priorities of work for 14 wastewater force mains that have been developed, corrodible component locations identified for replacement, and strategically placed inspection ports and air release valves located. Phase two: Construction will replace ductile iron components over multiple years. Each year components replaced based on the priorities of work established during phase one. The end state of phase two is when the wastewater force main system has replaced known corrodible components. WW1060 – Concrete Pipe Gravity Sewer Rehab Project Priority: 3.00 Phase one of this project includes rehabilitation of the damaged section of pipe between South Higley Road and South Greenfield Road along the Ocotillo Road alignment, directly under the future Gilbert Regional Park. Additionally, pipeline video assessments will be done for Ocotillo Sewer and the Western Canal Sewer, which is anticipated to be a similar pipe material. This phase is complete when the deteriorating sections of the Ocotillo Sewer have been rehabilitated and video condition assessment has been conducted. Phase two includes rehabilitation of the approximately two miles of remaining Ocotillo Road Wastewater Interceptor and 2.5miles of the Western Canal Sewer as required based on phase one video assessments of pipeline condition. WW1080 – Reclaimed Water Vault – Recker and Warner This project designs and constructs a reclaimed water vault with motor actuated control valves at the intersection of Recker and Warner Roads. This enhances safety and service to the public by eliminating the need for field operations staff to stop traffic to operate valves currently located in the roadway intersection several times a week. 274 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT DETAIL WW1090 – Neely Activated Sludge Pumping Station Repl Project Priority: 3.00 Design and construction to replace return activated sludge (RAS) pumps, minor structural repairs/modifications to RAS wet well, and install new RAS pump station structure, and electrical power distribution improvements. These components of the Neely facility are nearing the end of their useful life and replacement has been scheduled as part of the Long Range Infrastructure Plan. Also includes design and construction to replace waste activated sludge pumps, install new pump station structure, minor structural modifications to return activated sludge wet well and electrical power distribution improvements. Existing submersible pumps are at midpoint of their useful life (13 years) and will begin requiring replacement of major components. This project will replace the existing pumps with dry pit chopper pumps with variable speed drives which operate more efficiently and require less energy consumption. Existing scum pumping and screening will be decommissioned. WW1100 – Neely Oxidation Ditch Rotor Repl Project Priority: 2.47 Design and construction to replace oxidation ditch aeration rotor equipment, minor structural repairs/modifications and electrical power distribution improvements. These components of the Neely facility are nearing the end of their useful life and are scheduled for replacement as part of the Long Range Infrastructure Plan. Project Priority: 3.00 WW1110 – Neely Effluent Filter Repl Design and construction for replacement of the effluent filters, minor structural repairs/modifications and electrical power distribution improvements. The Neely facility has six filters; with filters 1-3 exceeding their useful life. These filters have been in service for approximately 30 years. This project will replace filters one and two with higher capacity filtration technology. Additionally, this project will allow for improvements to the process area to accommodate new technology for filters 4-6. Project Priority: 2.44 WW1130 – NWRP Odor Control System Design and construction for replacement of existing influent pump station odor control scrubber and provide minor structural modifications and electrical power distribution improvements. The existing odor control scrubber has exceeded its useful life (30 years). This project will replace the odor control scrubber with newer technology. The existing carbon scrubber will be reused. WW1140 – Greenfield Repair and Replacement The Greenfield Water Reclamation Plant (GWRP) is a joint-use facility with the City of Mesa and the Town of Queen Creek, with Mesa acting as lead agent and plant operator. This project, in tandem with WW0750, will provide design and construction and is scheduled to be completed by the end of 2020. This project includes technology improvements to reduce operations and maintenance challenges, improve reliability, and ease of operation. Additionally, the plant will have necessary major maintenance of systems, and system changes to handle the increasing solids loading at the facility. This project covers the improvements and maintenance activities made to the existing facilities. 275 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT DETAIL WW1160 – Layton Lakes Lift Station Odor Control Imp Project Priority: 3.00 This project will design and construct a new biological odor control system for the lift station, replace pump soft starts with variable frequency drives which will be housed in an air-conditioned enclosure, provide an HMI panel for pump readings, and add permanent SCADA and RTU communications to and from the lift station site. The odor control system will reduce hydrogen sulfide at the lift station site to address ongoing odor complaint issues, in accordance with Maricopa County Rule 320. The electrical improvements will increase efficiencies, as well as provide reliable operation and communication at the lift station site. WW1170 – Odor Control – Western Canal at Guadalupe Project Priority: 3.00 This project will design and construct an odor and corrosion control chemical injection station serving the 36" sanitary sewer pipeline that parallels the Western Canal. The station will include a secured eight foot block wall, a concrete chemical containment area with protective linings, chemical storage tanks, mixers, injection pumps, electrical controls, SCADA monitoring system, and appurtenances. WW1180 – Sewer Outfall Structure – Gilbert and Ray Project Priority: 3.00 Design and re-construct the wastewater structure at Gilbert and Ray Roads to prevent recurring surcharge within the sewer system east along Ray Road. This structure includes a sewer force main discharge point from the Rancho Del Verde lift station. As a result, this project also includes possible re-alignment of the existing sewer force main discharge location and the rehabilitation of the existing force main pipeline which currently contains a portion of ductile iron pipe that is vulnerable to corrosion and deterioration. It is the intent of this project to address both the gravity sewer surcharging issue and the sewer force main discharge location and pipeline rehabilitation issue. WW1190 – Higley and SR 202 Gravity Sewer Rehabilitation Project Priority: 3.00 A 530-foot-long 30” diameter ductile iron gravity sewer pipeline crosses under Loop 202 west of Higley Road. During routine inspection in August 2017, corrosion of the pipe interior was observed. The rehabilitation method proposed is cured in place pipe lining (CIPP), to be executed during a sewer bypass. Currently, this sewer receives minimal flow which can be bypassed easily. As flow through this sewer increases with upstream development, the opportunity for an inexpensive bypass is diminished. WW1231 – Neely Administration Building Repairs Built in 1987, many of the buildings within the Neely Water Reclamation Facility are nearing the end of their useful life. Repairs will be needed on the plumbing, electrical, HVAC, and water supply systems to keep the buildings operational. To identify the extents of necessary repairs, ensure the cost benefit is appropriate and provide adequate space for current and future operations, a condition and space needs assessment were completed in FY 2021. This assessment identified deficiencies at 10 buildings, opportunities to optimize existing space, and projected required renewal funding to maintain the facility. This project addresses immediate concerns and deficiencies noted within first three years of the renewal summary. 276 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT DETAIL WW1236 – Gravity Sewer Rehab – Guadalupe and Sirrine Project Priority: 3.00 Replacement of the gravity sewer in Guadalupe Road. The existing pipe is at the end of its service life. WW1241 – Line Extn at Queen Creek and 156th St Project Priority: 3.00 Install a gravity sewer line to complete the connection between the north side of Queen Creek Road and the gravity main in Queen Creek Road at 156th Street. WW1242 – Southern Manhole Rehabilitation Rehabilitation of degrading sanitary sewer manhole benches, chimney and cone sections south of Williams Field Road. 277 Project Priority: 2.84 Table of Contents 278 Table of Contents PARKS AND RECREATION Capital Expenses (1,000s) Total Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 6-10 Beyond 10 Yrs Freestone Park Expansion - North PR0030 22,300 - - - - - - - 22,300 Freestone Skate/Tennis Facility - Phase II PR0240 6,140 - - - - - - - 6,140 Gilbert Regional Park PR0310 41,240 38,927 2,313 - - - - - - Desert Sky Park PR0320 38,158 35,022 3,136 - - - - - - Marathon Trail - East Maricopa Floodway PR0330 17,848 - - - 17,848 - - - - Culture and Education Center PR0370 81,740 - - - - - - - 81,740 Crossroads Park - Phase II PR0390 18,248 24 - - - - - - 18,224 Freestone Recreation Center Pool PR0420 17,820 - - - - - - - 17,820 Crossroads Park - Lake Emb Stablization PR0530 5,635 - - - 5,635 - - - - Parks and Trails Signs PR0560 233 133 100 - - - - - - Urban Lakes Renovation PR0570 18,565 1,372 - - 17,193 - - - - Rittenhouse Trail PR0580 5,649 - - - - - - 5,649 - Powerline Trail - Phase IV PR0620 3,714 207 3,507 - - - - - - McQueen Park - Phase IV PR0630 3,100 - - - - - - 3,100 - Riparian Education Center PR0710 6,480 - - - - - - 6,480 - Santan Vista Trail - Phase III PR0850 7,596 4 - - 7,592 - - - - Shade Structures - Various Locations PR0920 498 178 320 - - - - - - Santan Vista Trail - Phase IV PR0970 2,581 - - - 2,581 - - - - Santan Fwy Trail - Val Vista to Discovery Park PR1010 4,667 - - - - 4,667 - - - Santan Fwy Trail - Discovery Park to Cosmo PR1020 10,092 - - - - 10,092 - - - Playground Replacements Various Locations PR1030 3,536 1,244 962 665 665 - - - - Water Tower Plaza - Repairs/Upgrades PR1040 4,430 35 694 3,701 - - - - - Riparian Preserve Yurts PR1070 164 - - - - - - 164 - Discovery Park Playground Structure PR1080 400 - - - - - - 400 - Powerline Trail - Recker to Power PR1100 2,352 - - - - - 2,352 - - SERL Parking Lot Connection PR1110 3,232 24 - - 3,208 - - - - Western Powerline Trail - UPRR Ped Crossing PR1130 1,873 2,013 157 (297) - - - - - Irrigation System Replacements PR1160 15,415 - - - 15,415 - - - - Irrigation Controller Replacements PR1170 725 493 232 - - - - - - Santan Vista Trail - Phase V PR1210 3,675 - - - - - - 3,675 - Trail Lighting PR1230 14,140 - - - - 14,140 - - - Cosmo Park Turf Project PR1240 1,293 - - - - - - 1,293 - Trail Crossings at RR Tracks Study PR1270 286 - - - - - - 286 - Cactus Yards Parking Lot PR1290 3,611 - - - 3,611 - - - - Trails Priority Assessment PR1300 233 - 233 - - - - - - Safety Improvements for Trail Crossings PR1310 1,320 114 6 1,000 200 - - - - Nichols Park at Water Ranch Phase II PR1311 14,830 - - - - - - 14,830 - Gilbert Youth Soccer Complex - Phase II PR1312 52,240 - - - - - - 52,240 - Williams Field and Perry Pools Renovation PR1313 983 - 983 - - - - - - Marathon Trl Crossing at EMF and Pecos PR1314 640 - - 197 443 - - - - Marathon Trl Crossing at Higley PR1315 581 - - 195 386 - - - - Heritage Trl Crossing at Guadalupe PR1316 535 - - 134 401 - - - - 279 Table of Contents PARKS AND RECREATION Capital Expenses (1,000s) Prior Years Total FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 6-10 Beyond 10 Yrs EMF Pathway at Power and Guadalupe PR1319 1,198 - - - - 1,198 - - - San Tan Vista Trl Crossing at Ray PR1320 440 - - 126 314 - - - - Gilbert Regional Park Phase II & III PR1321 149,652 - - - - - 443 149,209 - Desert Sky Regional Park Phase II PR1322 59,376 - - 7,678 51,698 - - - - Total Capital Expenses $ 650,093 $ 79,790 $ 12,643 $ 13,598 $ 127,620 $ 30,097 $ 2,795 $ 237,326 $ 146,224 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Capital Sources (1,000s) Total Prior Years FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Years 6-10 Beyond 10 Yrs PFMPC - 2009 Bonds 10,268 10,268 - - - - - - - 2001 GO Bonds 02-03 1 1 - - - - - - - 5,223 - - 1,851 2,174 1,198 - - - 2023 Potential Street Bond 2024 Potential Parks Bonds 90,897 - - - 61,998 28,899 - - - 2028 Potential Parks Bonds 140,616 - - - - - - 140,616 - 317 317 - - - - - - - Maricopa County Developer Contribution 89 89 - - - - - - - Salt River Project 19 19 - - - - - - - CIP Outside Sources 411 411 - - - - - - - CIP O/S Revolving Fund 1,204 (10,411) 2,787 (297) 89 - 443 8,593 - General Repl Fund 43,883 4 2,629 4,366 36,884 - - - - General Fund 9,537 5,038 2,520 - - - - 1,979 - Park SDF 55,362 19,710 4,707 7,678 23,267 - - - - Future Growth Funding 103,060 - - - - - 2,352 64,664 36,044 Park SDF - Prior to 2012 35,835 35,835 - - - - - - - Private Fund 6,480 - - - - - - 6,480 - 8 8 - - - - - - - Unidentified Investment Income 125,174 - - - - - - 14,994 110,180 Miscellaneous 21,709 18,501 - - 3,208 - - - - Total Sources $ 650,093 $ 79,790 $ 12,643 $ 13,598 $ 127,620 $ 30,097 $ 2,795 $ 237,326 $ 146,224 Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact - 17 17 66 128 - Total Revenue - - 491 - - - - $ 17 $ (474) $ 66 $ 128 $ - Net Additional Cost $ 280 Table of Contents PARKS & RECREATION PROJECT DETAIL Project Priority: 3.00 PR0310 – Gilbert Regional Park The 272-acre park will be designed to serve two purposes: flood control and storm water retention, as well as park and recreation amenities. Situated along the East Maricopa Floodway (Superstition-Santan Corridor and Marathon Trail), the park will be a destination facility for a variety of recreation pursuits for a regional population. Project components include, property acquisition, field needs assessment, conceptual design, conceptual plan agreement and construction. Currently the park is estimated to be completed in three phases. Project Priority: 3.00 PR0320 – Desert Sky Park Joint effort with the Flood Control District of Maricopa County (FCDMC) and Gilbert on 165 acres. The basin will be designed to serve two purposes: Flood control and storm water retention, as well as park and recreation amenities. Park and Recreation amenity development includes 18 acres for high intensity, 115 acres for medium intensity, and 32 acres for low intensity uses. Project Priority: 3.00 PR0560 – Parks and Trails Signs The project will develop sign designs and themes for trail signage to include informational and directional signage. Parks signs are to replace worn and outdated rules/regulations signage. Project Priority: 3.00 PR0620 – Powerline Trail – Phase IV Multi-use trail improvements along the Western Canal/Powerline corridor from ½ mile east of Val Vista Road to Greenfield Road. PR0920 – Shade Structures – Various Locations Project Priority: 3.00 Install shade structures over playground equipment and other park amenities such as sports fields, picnic areas, and bleachers in various parks. PR1030 – Playground Replacements – Various Locations Project Priority: 2.83 Design and Construct play structures in the following and locations: Page Park, Village Park West, McQueen Ballfield North, Freestone Soccer Fields, Circle G South, Circle G North, Sunview; Freestone Recreation Center, McQueen Park Activity Center West, McQueen Park Activity Center East, Discovery, Sonora Town, McQueen Ballfield South, Cosmo. PR1040 – Water Tower Plaza – Repairs/Upgrades Upgrade and replacement of the splash pad operating system to include piping, nozzle replacements and electrical system upgrades. 281 Project Priority: 1.92 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1130 – Western Powerline Trail – UPRR Ped Crossing Project Priority: 3.00 Construct a grade separated pedestrian crossing over the Union Pacific Railroad (UPRR) at the intersection of the Western Powerline Trail (WPT) approximately½ mile west of Gilbert Road. Included in the project is the completion of trail improvements approximately ⅛ mile on either side of the crossing location. PR1170 – Irrigation Controller Replacements Project Priority: 3.00 This project will replace obsolete irrigation controllers in parks and along trails. The $50,000 allocated in FY 2017 was for a pilot program to be tested at one park. This pilot program helped to determine the return on investment once all new controllers are installed. The proposed controllers will include field communication capabilities, alert notifications and automatic evapo-transpiration controls. Project Priority: 3.00 PR1300 – Trails Priority Assessment Assessment and prioritization of the needs of all the trail components as projected in the 2014 Parks, Recreation and Trails Master Plan. PR1310 – Safety Improvements for Trail Crossings Project Priority: 3.00 Assess all of the existing trail crossings and determine the appropriate safe crossing infrastructure that will be the most effective in each location. Recent data collection efforts will help with the prioritization of where safety improvements are needed most based on analysis of trail user counts, traffic volume counts, crash data and site constraints. PR1313 – Williams Field and Perry Pools Renovation This project will provide for the design and construction to renovate both pools, built in 2008, located at: Williams Field and Perry High Schools. Both pools completed 12th aquatic season and needed rehabilitation will include in general: pool plaster chip out and replacement, plumbing, Gunnite shell repair, stone and decking repairs, waterline tile and lane line tile repairs, drain enhancements per VGBA requirements and any and all ADA modifications to pool entry per ADA code. 282 Project Priority: 1.84 Table of Contents __________________________________________ Table of Contents Table of Contents DEBT SERVICE Gilbert issues debt to finance capital project construction. This section of the budget document provides summary information regarding the type of debt issued, the amount of debt outstanding, the legal limit for general obligation debt, the purpose for that debt, and future debt payment requirements. The following table indicates what percentage each type of bond represents of the total outstanding debt for Gilbert as of July 1, 2021: PRINCIPAL AMOUNT OUTSTANDING TYPE OF BOND General Obligation Water Resource Municipal Property Corporation Public Facility Municipal Property Corporation Subordinate Lien Pledged Revenue Obligations Improvement District $ 131,830,000 117,355,000 35,615,000 33,450,000 4,000,000 Total Bonds Outstanding $ 322,250,000 Subordinate Lien Pledged Revenue Obligations 10% Improvement District 1% Public Facility Municipal Property Corporation 11% General Obligation 41% Water Resource Municipal Property Corporation 37% 285 Table of Contents DEBT SERVICE Description of Bond Types General Obligation (G.O.) Bonds are backed by the full faith and credit of the issuing municipality. The bonds are secured by the property tax of the Town and are limited in capacity based on Gilbert’s secondary assessed valuation as determined by the Maricopa County Assessor. The following table illustrates the changes in secondary assessed valuation over the past ten years and the amount of property tax levied to repay debt. Year 2012/2013 2013/2014 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022 Net Assessed Limited Property Valuation* $1,666,867,842 1,585,463,663 1,734,283,157 1,845,325,449 1,979,359,269 2,105,762,268 2,256,162,227 2,442,085,046 2,615,110,788 2,804,383,179 Percent Change -9.90% -4.88% 9.39% 6.40% 7.26% 6.39% 7.14% 8.24% 7.09% 7.24% Property Tax Levy $19,300,000 18,440,000 19,500,000 19,500,000 21,000,000 21,650,000 22,300,000 24,150,000 25,880,000 27,750,000 *Note: Beginning in 2015, the Maricopa County Assessor no longer distinguishes between primary and secondary assessed value. Valuations after 2015 are reported with the Net Assessed Limited Property Valuation. Gilbert has been able to manage debt strategically and has been able to keep the same property tax rate for 12 years from FY 2003 through FY 2014 at $1.15 per $100 in secondary assessed valuation. Since FY 2015, Gilbert decreased the secondary property tax rate from approx. $1.06 in FY 2015 to $0.99 in FY 2019. The rate has remained level at $0.99 since FY 2019. Assessed value for Property Tax purposes lags market by nearly two years. Secondary Assessed Value $3,000,000,000 $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 $500,000,000 $0 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 286 Table of Contents DEBT SERVICE The Arizona Constitution and State Statute limits Gilbert’s bonded debt capacity to certain percentages of Gilbert’s secondary assessed valuation by the type of project to be constructed. There is a limit of 20% of secondary assessed valuation for projects involving streets, water, sewer, artificial lighting, parks, open space, and recreational facility improvements. There is a limit of 6% of secondary assessed valuation for any other general-purpose project. Voter authorization is required before General Obligation Bonds can be issued. The following table outlines the remaining authorization for each voter approved election: Purpose Authorized Issued Remaining 20% WW/Street/park/Storm/PS Streets Streets/Parks Streets Public Safety $ 57,481,000 $ 80,000,000 $ 85,000,000 $174,000,000 $ 65,350,000 $ 45,722,000 $ 80,000,000 $ 85,000,000 $ 173,993,080 $ 65,340,778 $11,759,000 $ $ $ $ - Election Date Nov 2001 May 2003 Mar 2006 Nov 2007 Nov 2018 *** *** *** Remaining authorization is a de minimis amount The information below shows the legal bonding limit for General Obligation bonds as of July 1, 2021. Debt Capacity with Bond Premiums Included 6% Limitation FY 2022 NFC - Assessed Valuation Allowable 6% Debt Less: 6% Debt Outstanding Unused 6% Debt Capacity 20% Limitation FY 2022 NFC - Assessed Valuation Allowable 20% Debt Less: 20% Debt Outstanding Less: Unamortized 2017 Premium Counted Against Capacity Less: Unamortized 2020 Premium Counted Against Capacity Unused 20% Debt Capacity $ 3,802,179,043 228,130,743 $ 228,130,743 $ 3,802,179,043 760,435,809 (131,830,000) (5,020,932) (4,379,632) $ 619,205,245 The following table provides the detail for the FY 2022 general obligation debt budget. Revenue is provided from the secondary property tax levy. Issue Name GO Series 2017 Revenue and Refunding GO Series 2020 Refunding GO Series 2020 Revenue Debt Issued $121,670,000 $15,020,000 $61,730,000 Debt Outstanding $58,610,000 $15,020,000 $58,200,000 Tax Supported Debt Payments $18,677,800 $600,800 $7,904,738 Total General Obligation $198,420,000 $131,830,000 $27,183,338 The last General Obligation Bond sale occurred in May 2020. That issue received a AAA bond rating from all three major ratings agencies. This is the highest rating possible. The 2020 issue used the November 2018 authorization and also refunded the outstanding GO Series 2008. The refunding 287 Table of Contents DEBT SERVICE saved nearly $800,000 (about 5%) in interest. The Town’s decision to wait until May 2020 to issue the public safety bonds (instead of issuing in May 2019) resulted in approximately $5.6m less in total borrowing costs. This is evidence of the Town’s emphasis on responsible financial stewardship, as well a reflection of a great community. The adopted tax levy for FY 2021-22 is $27.75m ($.9895 tax rate). Street and Highway User Revenue (HURF) Bonds are special revenue bonds issued specifically for the purpose of constructing street and highway projects. The bonds are secured by gas tax revenues collected by the State and distributed to municipalities throughout the State. The distribution of revenues is based on a formula of population and gas sales within the county of origin. These bonds are limited by the amount of HURF revenue received from the State. By state statute, the annual total debt service must not exceed one-half of the annual HURF revenues received. Gilbert made the last payment on the outstanding HURF bonds in FY 2019 and does not anticipate issuing additional debt of this type. Water and Wastewater Revenue Bonds are issued to finance construction of water and wastewater facilities. The debt is repaid through user fees. The voters must approve the bonds. The amount of debt issued is limited by the revenue source to repay the debt. The wastewater portion of these bonds was paid off early to avoid additional interest charges, so there is no outstanding water or wastewater revenue bond debt. Water Resources and Public Facilities Municipal Property Corporation Bonds are issued by nonprofit corporations created by Gilbert as a financing mechanism for the purpose of funding the construction or acquisition of capital improvement projects. The Municipal Property Corporation is governed by a board of directors consisting of citizens from the community appointed by the Council. These bonds may be issued without voter approval. Water Resources issues are split into two funds based on the revenue source for debt repayment. In June 2016, Gilbert refunded the outstanding 2007 WRMPC debt for a savings of nearly $15 million and issued new debt for the San Tan Vista Water Treatment Plant expansion. In May 2018, Gilbert issued debt for the Greenfield Wastewater Treatment Plant expansion. System Development fees are used to pay back both of these bonds. Gilbert anticipates the need to issue additional Water Resources Municipal Property Corporation Bonds to support the reconstruction of the North Water Treatment Plant and other water projects. These bonds will likely be issued in spring of 2022. Subordinate Lien Pledged Revenue Obligations are payable only from a junior and subordinate pledge of revenues generated by the Town of Gilbert from Excise Taxes and State Shared Revenues. Payments on obligations are not a direct obligation of the Town and may not be paid by revenues from ad valorem property taxes. These bonds may be issued without voter approval. Gilbert currently has one Subordinate Lien obligation which is paid using revenues from leases and General Fund revenues. Improvement District Bonds are generally issued to repay debt used to finance construction in a designated area within Gilbert. The property owners must agree to be assessed for the repayment of the costs of constructing improvements that benefit the owners’ property. Gilbert is ultimately responsible for the repayment of the debt if the property owner does not pay. 288 Table of Contents DEBT SERVICE The following table indicates the principal amount of debt paid annually by type of debt: 2022 General Obligation $22,275,000 MPC Public Facilities $5,250,000 MPC Water Resources $8,340,000 Subordinate Lien $810,000 Improvement District $420,000 2023 18,530,000 5,500,000 8,780,000 850,000 440,000 2024 4,170,000 5,770,000 9,200,000 895,000 465,000 2025 4,360,000 6,055,000 9,655,000 935,000 490,000 2026 2027 4,565,000 6,360,000 10,155,000 985,000 510,000 4,775,000 6,680,000 10,575,000 1,035,000 535,000 2028 4,995,000 - 11,105,000 1,085,000 555,000 2029 5,160,000 - 11,445,000 1,140,000 585,000 2030 5,335,000 - 11,835,000 1,195,000 - 2031 5,580,000 - 10,285,000 1,235,000 - 2032 5,840,000 - 2,950,000 1,275,000 - 2033 6,105,000 - 3,070,000 1,320,000 - 2034 6,270,000 - 3,190,000 1,365,000 - 2035 6,430,000 - 3,320,000 1,415,000 - 2036 6,600,000 - 3,450,000 1,470,000 - 2037 6,785,000 - - 1,525,000 - 2038 6,945,000 - - 1,580,000 - 2039 7,110,000 - - 1,640,000 - 2040 - - - 1,695,000 - 2041 - - - 1,810,000 - 2042 - - - 1,900,000 - 2043 - - - 1,995,000 - 2044 - - - 2,095,000 - 2045 - - - 2,200,000 - $131,830,000 $35,615,000 $117,355,000 $33,450,000 $4,000,000 Fiscal Year 289 Table of Contents DEBT SERVICE The following table indicates the total interest payments per year by type of debt: 2022 General Obligation $4,908,338 MPC Public Facilities $1,761,150 MPC Water Resources $5,089,813 Subordinate Lien $1,449,206 Improvement District $193,350 2023 3,855,538 1,508,250 4,672,813 1,408,706 171,410 2024 3,114,338 1,243,250 4,233,813 1,366,206 148,323 2025 2,922,688 954,750 3,773,813 1,321,456 123,958 2026 2,722,238 652,000 3,291,063 1,274,706 98,445 2027 2,512,238 334,000 2,857,863 1,225,456 71,788 2028 2,292,488 - 2,329,113 1,173,706 43,988 2029 2,122,888 - 1,997,300 1,119,456 14,918 2030 1,947,588 - 1,591,350 1,062,456 - 2031 1,702,188 - 1,085,100 1,023,619 - 2032 1,445,388 - 639,200 981,938 - 2033 1,176,488 - 521,200 937,313 - 2034 1,017,338 - 398,400 891,113 - 2035 853,738 - 270,800 843,338 - 2036 682,713 - 138,000 786,738 - 2037 503,838 - - 733,450 - 2038 342,694 - - 678,169 - 2039 177,750 - - 620,894 - 2040 - - - 561,444 - 2041 - - - 500,000 - 2042 - - - 409,500 - 2043 - - - 314,500 - 2044 - - - 214,750 - 2045 - - - 110,000 - $34,300,469 $6,453,400 $32,889,638 $21,008,119 $866,178 Fiscal Year 290 Table of Contents DEBT SERVICE PERSONNEL BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 No Personnel Allocation 0.00 0.00 0.00 0.00 0.00 Total Personnel 0.00 0.00 0.00 0.00 0.00 EXPENSES BY ACTIVITY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 General Obligation HURF Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations 23,258,156 3,413,270 826,220 15,708,450 9,811,313 3,622,350 2,260,706 40,596,226 625,658 15,656,300 9,809,313 3,621,250 2,263,956 25,986,550 4,759,630 16,826,280 9,823,320 3,624,000 2,267,710 25,986,550 833,370 16,408,660 9,823,320 3,624,000 2,267,710 27,198,340 4,223,350 7,016,190 10,034,070 3,628,250 2,264,210 $ 58,900,465 $ 72,572,703 $ 63,287,490 $ 58,943,610 $ 54,364,410 EXPENSES BY CATEGORY Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Personnel Supplies & Contractual Capital Outlay 58,900,465 - 72,572,703 - 63,287,490 - 58,943,610 - 54,364,410 - Total Expenses $ 58,900,465 $ 72,572,703 $ 63,287,490 $ 58,943,610 $ 54,364,410 OPERATING RESULTS Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Total Revenues Transfers In 23,275,410 33,629,703 24,926,049 31,338,878 31,247,840 32,763,900 30,664,630 32,763,900 31,998,350 28,220,220 Total Sources $ 56,905,113 $ 56,264,927 $ 64,011,740 $ 63,428,530 $ 60,218,570 Total Expenses Transfers Out 58,900,465 - 72,572,703 - 63,287,490 - 58,943,610 - 54,364,410 - Total Uses $ 58,900,465 $ 72,572,703 $ 63,287,490 $ 58,943,610 $ 54,364,410 Net Operating Result $ (1,995,352) $ (16,307,776) $ $ 4,484,920 $ 5,854,160 Total Expenses 291 724,250 Table of Contents 292 Table of Contents __________________________________________ Table of Contents Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Mayor and Council Executive Administrative Assistant Mayor's Aide Council Aide Total Mayor and Council 1.00 1.00 0.00 2.00 0.00 1.00 1.00 2.00 0.00 1.00 1.00 2.00 0.00 1.00 1.00 2.00 0.00 1.00 1.00 2.00 Manager Town Manager Deputy Town Manager Chief Innovation Officer Community Resources Program Supervisor Assistant to Town Manager Volunteer and Community Resource Manager Executive Administrative Assistant Total Manager 1.00 3.00 1.00 0.35 0.00 0.00 1.00 6.35 1.00 3.00 1.00 0.35 1.00 0.00 1.00 7.35 1.00 3.00 1.00 0.35 1.00 1.00 1.00 8.35 1.00 3.00 0.00 0.35 2.00 1.00 1.00 8.35 1.00 3.00 0.00 0.35 2.00 1.00 1.00 8.35 Emergency Operations and Safety Emergency Management Coordinator Health and Safety Analyst Safety Manager Total Emergency Operations and Safety 1.00 1.00 0.00 2.00 1.00 1.00 0.00 2.00 1.00 1.00 0.00 2.00 1.00 1.00 0.00 2.00 1.00 1.00 1.00 3.00 Digital Government Digital Communications Strategist Chief Digital Officer Digital Media & Marketing Deputy Director Digital Media and Marketing Officer Digital Media and Marketing Officer Senior Data Content Strategist Digital Engagement Coordinator Digital Journalist Multi-Media Analyst Data and Technology Analyst Total Digital Government 1.00 1.00 0.00 1.00 0.00 0.00 1.00 2.00 1.00 1.00 8.00 3.00 1.00 1.00 2.00 1.00 1.00 1.00 2.00 1.00 1.00 14.00 3.00 1.00 1.00 2.00 1.00 1.00 1.00 2.00 1.00 1.00 14.00 3.00 1.00 1.00 2.00 1.00 1.00 1.00 2.00 1.00 1.00 14.00 3.00 1.00 1.00 2.00 1.00 1.00 1.00 2.00 1.00 1.00 14.00 Intergovernmental Governmental Relation Assistant Intergovernmental Relations Manager Director of Intergovernmental Affairs Total Intergovernmental 1.00 0.00 1.00 2.00 0.00 1.00 1.00 2.00 0.00 1.00 1.00 2.00 0.00 1.00 1.00 2.00 0.00 1.00 1.00 2.00 Economic Development Economic Development Director Economic Development Deputy Director Redevelopment Program Manager Business Attraction Administrator Business Retention & Expansion Administrator Marketing & Communication Administrator Data Scientist Tourism Administrator Redevelopment Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 0.00 1.00 0.00 0.00 1.00 1.00 1.00 1.00 0.00 0.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 0.00 1.00 1.00 1.00 GENERAL FUND 295 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Administrative Assistant Economic Development Project Manager Total Economic Development 1.00 0.00 9.00 1.00 2.00 8.00 1.00 2.00 9.00 1.00 2.00 9.00 1.00 2.00 9.00 Information Technology: Information Technology Administration Information Technology Director IT Trainer Chief Technology Officer Administrative Assistant IT Intern Project Manager Deputy Director/Infrastructure Manager Total Information Technology Administration 1.00 0.00 1.00 1.00 0.00 0.00 0.00 3.00 0.00 0.00 1.00 1.00 0.00 0.00 0.00 2.00 0.00 1.00 1.00 1.00 0.50 0.00 0.00 3.50 0.00 1.00 1.00 1.00 0.00 2.00 1.00 6.00 0.00 1.00 1.00 1.00 0.00 2.00 1.00 6.00 Applications Support IT Applications Manager Project Manager Data Architect IT Security Administrator Chief Information Security Officer Applications Analyst Database Administrator Total Applications Support 2.00 0.00 0.00 1.00 0.00 9.00 2.00 14.00 2.00 1.00 1.00 0.00 1.00 9.00 2.00 16.00 2.00 2.00 1.00 0.00 1.00 9.00 2.00 17.00 2.00 0.00 1.00 0.00 0.00 10.00 1.00 14.00 2.00 0.00 1.00 0.00 0.00 10.00 1.00 14.00 Desktop Support IT Desktop Manager Desktop Support Audio/Visual Technician IT Intern Total Desktop Support 1.00 7.00 0.00 0.00 8.00 1.00 9.00 0.00 0.00 10.00 1.00 9.00 0.00 0.00 10.00 1.00 9.00 1.00 0.50 11.50 1.00 9.00 1.00 0.50 11.50 Infrastructure Deputy Director/Infrastructure Manager IT Infrastructure Manager Systems Engineer Telecom Engineer Communications Engineer IT Security Analyst Network Engineer Communication Engineering Technician Audio/Visual Technician Total Infrastructure 0.00 1.00 2.00 1.00 1.00 0.00 2.00 1.00 1.00 9.00 1.00 0.00 4.00 1.00 1.00 0.00 2.00 1.00 1.00 11.00 1.00 1.00 4.00 1.00 1.00 1.00 2.00 1.00 1.00 13.00 0.00 1.00 4.00 1.00 1.00 0.00 2.00 1.00 0.00 10.00 0.00 1.00 4.00 1.00 1.00 0.00 2.00 1.00 0.00 10.00 GIS Operations and Support GIS Supervisor GIS Administrator GIS Analyst GIS Technician IT Intern Addressing Technician Total GIS Operations and Support 1.00 1.00 1.00 4.00 0.00 1.00 8.00 1.00 1.00 1.00 4.00 0.00 1.00 8.00 1.00 1.00 1.00 4.00 0.50 1.00 8.50 1.00 1.00 1.00 4.00 0.50 1.00 8.50 1.00 1.00 1.00 4.00 0.50 1.00 8.50 296 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 IT Security Chief Information Security Officer IT Security Analyst Total IT Security 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 2.00 1.00 1.00 2.00 Total Information Technology 42.00 47.00 52.00 52.00 52.00 Human Resources: HR Administration Chief People Officer Deputy Chief People Officer Benefits Analyst Workers Comp Total Rewards Manager Total Rewards Analyst Human Resource Analyst Benefits Analyst Senior Human Resource Business Partner Lean Innovator Benefits Manager Human Resource Solution Manager Human Resources Specialist Administrative Supervisor Administrative Assistant Receptionist People Data Strategist Total HR Administration 1.00 0.00 1.00 0.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 2.00 1.00 1.00 0.00 0.00 16.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 4.00 1.00 0.00 1.00 2.00 0.00 1.00 0.00 1.00 16.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 4.00 1.00 0.00 1.00 2.00 0.00 1.00 1.00 1.00 17.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 4.00 1.00 0.00 1.00 2.00 0.00 1.00 1.00 1.00 17.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 1.00 0.00 1.00 2.00 0.00 1.00 1.00 1.00 18.00 Learning and Development Organizational Development Manager Learning and Development Consultant Administrative Assistant Total Learning and Development 1.00 1.00 1.00 3.00 1.00 2.00 1.00 4.00 1.00 2.00 1.00 4.00 1.00 2.00 1.00 4.00 1.00 2.00 1.00 4.00 Total Human Resources 19.00 20.00 21.00 21.00 22.00 Management and Budget Management and Budget Director Management and Budget Analyst Management and Budget Specialist Total Management and Budget 1.00 3.00 1.00 5.00 1.00 4.00 1.00 6.00 1.00 4.00 1.00 6.00 1.00 4.00 1.00 6.00 1.00 4.00 1.00 6.00 Town Clerk Town Clerk Deputy Clerk Administrative Assistant Records Management Specialist Town Clerk Specialist Total Town Clerk 1.00 1.00 1.00 0.00 2.00 5.00 1.00 1.00 1.00 0.00 2.00 5.00 1.00 1.00 1.00 1.00 2.00 6.00 1.00 1.00 1.00 1.00 2.00 6.00 1.00 1.00 1.00 1.00 2.00 6.00 Legal Services: General Counsel Town Attorney Deputy Town Attorney 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 297 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Assistant Town Attorney Assistant Risk Manager Paralegal Claims Analyst Legal Secretary Total General Counsel 2.00 0.00 1.00 1.00 1.00 7.00 3.00 1.00 1.00 0.00 1.00 8.00 3.00 1.00 1.00 0.00 1.00 8.00 3.00 1.00 1.00 0.00 1.00 8.00 3.00 1.00 1.00 0.00 1.00 8.00 Prosecutor Town Prosecutor Assistant Town Prosecutor Legal Secretary Prosecutor Administrative Supervisor Administrative Assistant Victim Advocate Paralegal Total Prosecutor 1.00 7.00 3.00 1.00 6.00 2.00 1.00 21.00 1.00 7.00 10.00 1.00 0.00 2.00 2.00 23.00 1.00 7.00 10.00 1.00 0.00 2.00 2.00 23.00 1.00 7.00 10.00 1.00 0.00 2.00 2.00 23.00 1.00 7.00 10.00 1.00 0.00 2.00 2.00 23.00 Total Legal Services 28.00 31.00 31.00 31.00 31.00 Finance & Management Services: Administration Finance & Management Services Director Total Management Services Administration 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Accounting Accounting Manager Assistant Accounting Manager Accounting Supervisor Accounting System Analyst Accountant Accounts Payable Technician Accounting Technician Accounting Specialist Payroll Specialist Total Accounting 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 3.00 12.00 1.00 1.00 1.00 1.00 3.00 2.00 1.00 0.00 3.00 13.00 1.00 1.00 1.00 1.00 3.00 3.00 1.00 0.00 3.00 14.00 1.00 1.00 1.00 1.00 3.00 3.00 1.00 0.00 3.00 14.00 1.00 1.00 1.00 1.00 3.00 3.00 1.00 0.00 3.00 14.00 Purchasing Administrative Assistant Contract Analyst Inventory Services Specialist Purchasing Manager Total Purchasing 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 Tax Compliance Tax Compliance Specialist Tax Compliance Analyst Tax Compliance Manager Tax Compliance Auditor Total Tax Compliance 1.00 1.50 1.00 2.00 5.50 1.00 1.50 1.00 2.00 5.50 1.00 1.50 1.00 3.00 6.50 1.00 1.50 1.00 3.00 6.50 1.00 1.50 1.00 3.00 6.50 Total Finance & Management Services 25.50 26.50 28.50 28.50 28.50 298 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Municipal Court Presiding Judge Municipal Judge Commissioner Court Administrator Administrative Supervisor Deputy Court Administrator Court Services Clerk Court Enforcement Supervisor Security Officer Administrative Assistant Court Interpreter Pro Tem Judge Total Municipal Court 1.00 3.00 1.00 1.00 2.00 1.00 15.00 1.00 4.00 2.00 0.75 0.17 31.92 1.00 3.00 1.00 1.00 2.00 1.00 17.00 1.00 4.00 0.00 0.75 0.17 31.92 1.00 3.00 1.00 1.00 2.00 1.00 17.00 1.00 4.00 0.00 0.75 0.32 32.07 1.00 3.00 1.00 1.00 2.00 1.00 17.00 1.00 4.00 0.00 0.75 0.32 32.07 1.00 3.00 1.00 1.00 2.00 1.00 17.00 1.00 4.00 0.00 0.75 0.32 32.07 Development Services: Development Services Administration Development Services Director Administrative Assistant Total Development Services Administration 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 Permits and Licensing Customer Service Professional Customer Service Manager Customer Service Supervisor Alarm Program Technician Receptionist Total Permits and Licensing 5.03 0.50 1.00 0.80 0.00 7.33 4.72 0.50 1.00 0.80 0.50 7.52 4.72 0.50 1.00 0.80 0.50 7.52 4.72 0.50 1.00 0.80 0.50 7.52 4.72 0.50 1.00 0.80 0.50 7.52 Plan Review and Inspection Administration Plan Review and Inspection Manager Administrative Assistant Total Plan Review and Inspection Admin 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 Plan Review and Inspection - Building Building & Fire Inspection Supervisor Building Inspector Plan Review Supervisor Plans Examiner Permit Technician Total Plan Review and Inspection - Building 0.75 8.00 0.80 7.00 3.00 19.55 0.75 9.00 0.80 6.00 3.00 19.55 0.75 9.00 0.80 6.00 3.00 19.55 0.75 9.00 0.80 6.00 3.00 19.55 0.75 9.00 0.80 6.00 3.00 19.55 Plan Review and Inspection - Engineering Engineering Inspector Engineering Inspections Supervisor Plans Examiner Plans Review Supervisor Total Plan Review and Inspection - Engineering 7.00 0.95 2.00 1.00 10.95 7.00 0.95 2.00 1.00 10.95 7.00 0.95 2.00 1.00 10.95 7.00 0.95 2.00 1.00 10.95 7.00 0.95 2.00 1.00 10.95 299 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Plan Review and Inspection - Code Code Inspections Supervisor Code Inspector Administrative Assistant Total Plan Review and Inspection - Code 0.80 5.00 1.00 6.80 0.80 5.00 1.00 6.80 0.80 5.00 1.00 6.80 0.80 5.00 1.00 6.80 0.80 5.00 1.00 6.80 Plan Review and Inspection - Planning Plans Examiner Engineering Inspections Supervisor Total Plan Review and Inspection - Planning 3.00 0.05 3.05 3.00 0.05 3.05 3.00 0.05 3.05 3.00 0.05 3.05 3.00 0.05 3.05 Plan Review and Inspection - Fire Building & Fire Inspection Supervisor Building Inspector Plan Review Supervisor Plans Examiner Total Plan Review and Inspection - Fire 0.25 1.00 0.20 2.00 3.45 0.25 1.00 0.20 2.00 3.45 0.25 1.00 0.20 2.00 3.45 0.25 1.00 0.20 2.00 3.45 0.25 1.00 0.20 2.00 3.45 Planning & Development Planning Manager Principal Planner Planner Plans Examiner Planning Technician Total Planning & Development 1.00 1.00 7.00 2.00 2.00 13.00 1.00 1.00 7.00 2.00 2.00 13.00 1.00 1.00 7.00 2.00 2.00 13.00 1.00 1.00 7.00 2.00 2.00 13.00 1.00 1.00 8.00 2.00 2.00 14.00 Transportation Planning Transportation Planning Manager Transportation Planner Total Transportation Planning 1.00 1.00 2.00 1.00 1.00 2.00 1.00 2.00 3.00 1.00 2.00 3.00 1.00 2.00 3.00 Development Engineering Development Engineer Manager Engineering ROW Manager Development Engineer Total Development Engineering 1.00 0.00 2.00 3.00 1.00 0.00 3.00 4.00 1.00 0.00 3.00 4.00 1.00 0.00 3.00 4.00 1.00 0.50 3.00 4.50 Total Development Services 73.13 74.32 75.32 75.32 76.82 Police Department: Police Administration Police Chief Assistant Police Chief Police Lieutenant Administrative Assistant Total Police Administration 1.00 2.00 1.00 1.00 5.00 1.00 2.00 0.00 1.00 4.00 1.00 2.00 0.00 1.00 4.00 1.00 2.00 0.00 1.00 4.00 1.00 2.00 0.00 1.00 4.00 Support Administration Commander Policy and Compliance Coordinator Administrative Assistant Total Support Administration 1.00 1.00 1.00 3.00 1.00 0.00 1.00 2.00 1.00 0.00 1.00 2.00 1.00 0.00 1.00 2.00 1.00 0.00 1.00 2.00 300 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Communications Police Communications Manager Police Communications Shift Supervisor Dispatcher Total Communications 1.00 5.00 31.50 37.50 1.00 6.00 34.50 41.50 1.00 6.00 41.50 48.50 1.00 6.00 41.50 48.50 1.00 6.00 41.50 48.50 Hiring Police Sergeant Background Investigator Total Hiring 0.00 6.00 6.00 1.00 6.00 7.00 1.00 6.00 7.00 1.00 6.00 7.00 1.00 7.00 8.00 Planning and Research Planning and Research Analyst Planning and Research Coordinator Total Planning and Research 1.00 1.00 2.00 2.00 1.00 3.00 2.00 1.00 3.00 2.00 1.00 3.00 2.00 1.00 3.00 Public Affairs Police Sergeant Police Officer Public Affairs Specialist Volunteer Specialist Total Public Affairs 1.00 0.00 1.00 1.00 3.00 1.00 1.00 0.00 0.00 2.00 1.00 1.00 0.00 0.00 2.00 1.00 1.00 0.00 0.00 2.00 1.00 1.00 0.00 0.00 2.00 Counseling Services Police Counseling Manager Youth/Family Counselor Administrative Assistant Total Counseling Services 1.00 6.00 1.50 8.50 1.00 6.00 1.50 8.50 1.00 6.00 1.50 8.50 1.00 6.00 1.00 8.00 1.00 6.00 1.00 8.00 Crime Prevention Crime Prevention Technician Total Crime Prevention 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Property & Evidence Property and Evidence Supervisor Property and Evidence Technician Administrative Assistant Total Property & Evidence 1.00 5.00 1.00 7.00 1.00 5.00 1.00 7.00 1.00 5.00 1.00 7.00 1.00 5.00 1.00 7.00 1.00 5.00 1.00 7.00 Records Core Services Administrator Records Manager Police Records Shift Supervisor Police Records Specialist Total Records 1.00 0.00 3.00 15.00 19.00 0.00 1.00 3.00 15.00 19.00 0.00 1.00 3.00 15.00 19.00 0.00 1.00 3.00 15.00 19.00 0.00 1.00 3.00 15.00 19.00 Volunteer Services Volunteer Specialist Total Volunteer Services 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Redaction Body Worn Camera Coordinator Total Redaction 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 301 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Office of Professional Standards Admin Police Sergeant Police Lieutenant Police Officer Policy and Compliance Coordinator Background Investigator Administrative Assistant Total Office of Professional Standards Admin 1.00 0.00 0.00 0.00 1.00 0.50 2.50 1.00 1.00 1.00 1.00 1.00 0.50 5.50 1.00 1.00 1.00 1.00 1.00 0.50 5.50 1.00 1.00 2.00 1.00 1.00 0.00 6.00 1.00 1.00 2.00 1.00 1.00 0.00 6.00 Internal Affairs Police Officer Total Internal Affairs 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Training Police Training Specialist Police Officer Rangemaster Administrative Assistant Police Lieutenant Police Sergeant Total Training 1.00 3.00 1.00 2.00 0.00 1.00 8.00 1.00 3.00 1.00 2.00 0.00 1.00 8.00 1.00 8.00 1.00 2.00 1.00 1.00 14.00 1.00 8.00 1.00 2.00 1.00 1.00 14.00 1.00 8.00 1.00 2.00 1.00 2.00 15.00 Patrol Administration Police Commander Police Lieutenant Service Aide Administrative Assistant Total Patrol Administration 0.00 0.00 0.00 0.00 0.00 2.00 7.00 2.00 2.20 13.20 2.00 7.00 2.00 2.20 13.20 2.00 7.00 2.00 2.30 13.30 2.00 7.00 2.00 2.30 13.30 Patrol Police Commander Police Lieutenant Police Sergeant Police Officer Administrative Assistant Total Patrol 2.00 6.00 17.00 147.00 2.00 174.00 0.00 0.00 16.00 148.00 0.00 164.00 0.00 0.00 16.00 148.00 0.00 164.00 0.00 0.00 16.00 147.00 0.00 163.00 0.00 0.00 17.00 153.00 0.00 170.00 Civilian Patrol Civilian Patrol Technician Tow Hearing/Patrol Supervisor Total Civilian Patrol 4.00 0.00 4.00 4.00 0.60 4.60 4.00 0.60 4.60 4.00 0.80 4.80 4.00 0.80 4.80 Detention Detention Facility Supervisor Detention Transport Officer Total Detention 2.00 7.00 9.00 2.00 9.00 11.00 2.00 9.00 11.00 2.00 9.00 11.00 2.00 11.00 13.00 Teleserve Police Sergeant Teleserve Supervisor Teleserve Operator Quartermaster 1.00 0.00 7.00 1.00 1.00 0.00 7.00 1.00 1.00 0.00 7.00 1.00 1.00 0.00 7.00 1.00 1.00 1.00 7.00 1.00 302 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Body Worn Camera Coordinator Service Aide Total Teleserve 1.00 2.00 12.00 0.00 0.00 9.00 0.00 0.00 9.00 0.00 0.00 9.00 0.00 0.00 10.00 Bike Unit Police Sergeant Police Officer Total Bike Unit 0.00 0.00 0.00 1.00 7.00 8.00 1.00 7.00 8.00 1.00 7.00 8.00 1.00 7.00 8.00 Investigations Administration Police Lieutenant Police Commander Administrative Assistant Total Investigations Administration 2.00 1.00 1.00 4.00 2.00 1.00 1.00 4.00 2.00 1.00 1.00 4.00 2.00 1.00 2.00 5.00 3.00 1.00 2.00 6.00 Special Assignment Unit Police Sergeant Police Officer Total Special Assignment Unit 1.00 8.00 9.00 1.00 7.00 8.00 1.00 8.00 9.00 1.00 8.00 9.00 1.00 8.00 9.00 Financial Crimes Unit Police Sergeant Police Officer Audio Video Forensic Analyst Total Financial Crimes Unit 1.00 5.00 1.00 7.00 1.00 6.00 1.00 8.00 1.00 7.00 1.00 9.00 1.00 8.00 1.00 10.00 1.00 9.00 1.00 11.00 Family Violence Unit Police Sergeant Police Officer Civilian Investigator Total Family Violence Unit 1.00 4.00 3.00 8.00 1.00 4.00 3.00 8.00 1.00 4.00 3.00 8.00 1.00 4.00 3.00 8.00 1.00 4.00 3.00 8.00 Special Victims Unit Police Sergeant Police Officer Total Special Victim Unit 1.00 8.00 9.00 1.00 8.00 9.00 1.00 9.00 10.00 1.00 9.00 10.00 1.00 9.00 10.00 Violent Crimes Unit Police Sergeant Police Officer Total Violent Crimes Unit 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 6.00 7.00 Property Crimes Police Sergeant Police Officer Total Property Crimes 1.00 7.00 8.00 1.00 7.00 8.00 1.00 8.00 9.00 1.00 8.00 9.00 1.00 8.00 9.00 Crime Scene Unit Crime Scene Specialist Total Crime Scene Unit 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 5.00 5.00 303 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Intel Unit Police Sergeant Police Officer Crime Analyst Total Intel Unit 1.00 3.00 4.00 8.00 1.00 3.00 4.00 8.00 1.00 3.00 4.00 8.00 1.00 2.00 4.00 7.00 1.00 2.00 4.00 7.00 Crime Suppression Unit Police Sergeant Police Officer Total Crime Suppression Unit 1.00 7.00 8.00 1.00 7.00 8.00 1.00 7.00 8.00 1.00 7.00 8.00 1.00 7.00 8.00 K9 Unit Police Sergeant Police Officer Total K9 Unit 0.00 3.00 3.00 1.00 3.00 4.00 1.00 3.00 4.00 1.00 3.00 4.00 1.00 3.00 4.00 School Resource Police Sergeant Police Officer Total School Resource 1.00 9.00 10.00 1.00 9.00 10.00 1.00 12.00 13.00 1.00 12.00 13.00 2.00 12.00 14.00 Traffic Unit Police Lieutenant Police Sergeant Police Officer Total Traffic Unit 1.00 2.00 15.00 18.00 1.00 2.00 15.00 18.00 1.00 2.00 15.00 18.00 1.00 2.00 15.00 18.00 1.00 2.00 15.00 18.00 Total Police Department 405.50 425.30 445.30 445.60 464.60 Fire and Rescue Department: Fire Administration Fire Chief Assistant Fire Chief Data Compliance Analyst Fire Solutions Manager Administrative Assistant Total Fire Administration 1.00 2.00 1.00 1.00 1.00 6.00 1.00 2.00 1.00 1.00 1.00 6.00 1.00 2.00 1.00 1.00 1.00 6.00 1.00 2.00 1.00 1.00 1.00 6.00 1.00 2.00 1.00 1.00 1.00 6.00 Fire Training Battalion Chief EMS Specialist Fire Captain Fire Engineer Administrative Assistant Total Fire Training 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 Fire Operations Battalion Chief Fire Captain Fire Engineer Firefighter Administrative Assistant Total Fire Operations 8.00 50.00 42.00 88.00 2.00 190.00 8.00 50.00 42.00 88.00 2.00 190.00 9.00 50.00 42.00 88.00 2.00 191.00 9.00 50.00 42.00 88.00 2.00 191.00 10.00 53.00 44.00 90.00 2.00 199.00 304 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Resource Fire Warehouse Manager Fire Equipment Technician Administrative Assistant Fire Service Aide Total Resource 1.00 1.00 1.00 2.00 5.00 1.00 1.00 1.00 2.00 5.00 1.00 1.00 1.00 2.00 5.00 1.00 1.00 1.00 2.00 5.00 1.00 1.00 1.00 2.00 5.00 Community Battalion Chief Volunteer Coordinator Administrative Assistant Community Outreach and Engagement Total Community 1.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 4.00 Fire Prevention Fire Marshal Fire Investigator Fire Inspector Total Fire Prevention 1.00 2.00 3.00 6.00 1.00 2.00 3.00 6.00 1.00 2.00 3.00 6.00 1.00 2.00 3.00 6.00 1.00 2.00 3.00 6.00 Total Fire and Rescue Department 216.00 216.00 217.00 217.00 225.00 Parks and Recreation: Parks and Recreation Administration Parks and Recreation Director Parks and Facilities Manager Recreation Supervisor Parks and Recreation Manager Administrative Supervisor Parks and Recreation Strategist Administrative Assistant Management Analyst Recreation Coordinator Parks and Recreation Business Manager Recreation Leader Total Parks and Recreation Administration 1.00 1.00 0.00 1.00 1.00 0.00 4.55 1.00 0.00 1.00 0.03 10.58 1.00 1.00 0.40 1.00 0.00 1.00 4.55 1.00 1.00 1.00 0.03 11.98 1.00 1.00 0.40 1.00 0.00 1.00 5.30 1.00 1.00 1.00 0.03 12.73 1.00 1.00 0.40 1.00 0.00 1.00 5.30 1.00 1.00 1.00 0.03 12.73 1.00 1.00 0.40 2.00 0.00 1.00 5.30 1.00 1.00 1.00 0.03 13.73 Parks and Open Space Parks Operations Superintendent Field Supervisor Parks Mechanic Spray Technician Facilities Maintenance Technician Grounds Maintenance Worker Administrative Assistant Park Ranger Supervisor Park Ranger Custodian Recreation Specialist Recreation Coordinator Aquatic Facility Technician Total Parks and Open Space 1.00 2.40 1.00 1.00 3.00 17.11 1.00 1.00 3.75 2.72 0.00 0.50 0.00 34.48 1.00 3.40 1.00 1.00 3.00 23.11 1.00 1.00 6.00 4.72 0.75 0.50 0.00 46.48 1.00 3.40 1.00 1.00 3.00 23.11 1.00 1.00 6.00 6.22 0.75 0.50 0.20 48.18 1.00 3.40 1.00 1.00 3.00 23.11 1.00 1.00 6.00 6.22 0.00 1.25 0.20 48.18 1.00 3.40 1.00 1.00 3.00 25.61 1.00 1.00 6.00 6.22 0.00 1.25 0.20 50.68 305 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Riparian Programs Recreation Instructor Recreation Coordinator Grounds Maintenance Worker Total Riparian Program 0.38 2.00 0.45 2.83 0.38 1.50 0.45 2.33 0.38 1.50 0.45 2.33 0.38 1.50 0.45 2.33 0.38 1.50 0.95 2.83 Cactus Yards Recreation Supervisor Administrative Assistant Custodian Facilities Maintenance Technician Grounds Maintenance Worker Park Ranger Park Mechanic Recreation Leader Senior Recreation Leader Recreation Specialist Recreation Coordinator Total Cactus Yards 1.00 1.00 2.00 1.00 8.00 1.00 0.50 5.25 0.00 1.00 2.00 22.75 0.95 1.00 2.00 1.00 8.00 1.00 0.50 5.25 0.00 1.00 1.60 22.30 0.95 1.00 2.00 1.00 8.00 1.00 0.50 5.25 0.00 1.00 1.60 22.30 0.95 1.00 2.00 1.00 8.00 1.00 0.50 3.00 2.25 1.00 1.60 22.30 0.95 1.00 2.00 1.00 8.00 1.00 0.50 3.00 2.25 1.00 1.60 22.30 Mesquite Pool Recreation Supervisor Aquatic Facility Technician Recreation Coordinator Pool Manager Assistant Pool Manager Head Coach Assistant Coach Lifeguard/Instructor Lifeguard Total Mesquite Pool 0.16 0.25 0.05 0.33 0.44 0.39 0.69 0.86 1.88 5.05 0.15 0.25 0.00 0.33 0.44 0.39 0.69 0.86 1.88 4.99 0.15 0.45 0.00 0.33 0.44 0.39 0.69 0.86 1.88 5.19 0.15 0.45 0.00 0.33 0.44 0.39 0.69 0.86 1.88 5.19 0.15 0.45 0.00 0.33 0.44 0.39 0.69 0.86 1.88 5.19 Greenfield Pool Recreation Supervisor Aquatic Facility Technician Recreation Coordinator Pool Manager Assistant Pool Manager Head Coach Assistant Coach Lifeguard/Instructor Total Greenfield Pool 0.16 0.25 0.05 0.33 0.44 0.38 1.19 1.42 4.22 0.15 0.25 0.00 0.33 0.44 0.38 1.19 1.42 4.16 0.15 0.45 0.00 0.33 0.44 0.38 1.19 1.42 4.36 0.15 0.45 0.00 0.33 0.44 0.38 1.19 1.42 4.36 0.15 0.45 0.00 0.33 0.44 0.38 1.19 1.42 4.36 Perry Pool Recreation Supervisor Aquatic Facility Technician Recreation Coordinator Pool Manager Assistant Pool Manager Head Coach Assistant Coach Lifeguard/Instructor Total Perry Pool 0.16 0.25 0.05 0.29 0.20 0.66 1.49 1.04 4.14 0.15 0.25 0.00 0.29 0.20 0.66 1.49 1.04 4.08 0.15 0.45 0.00 0.29 0.20 0.66 1.49 1.04 4.28 0.15 0.45 0.00 0.29 0.20 0.66 1.49 1.04 4.28 0.15 0.45 0.00 0.29 0.20 0.66 1.49 1.04 4.28 306 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Williams Field Pool Recreation Supervisor Aquatic Facility Technician Recreation Coordinator Pool Manager Assistant Pool Manager Head Coach Assistant Coach Lifeguard/Instructor Total Williams Field Pool 0.16 0.25 0.05 0.29 0.44 0.29 0.71 2.18 4.37 0.15 0.25 0.00 0.29 0.44 0.29 0.71 2.18 4.31 0.15 0.45 0.00 0.29 0.44 0.29 0.71 2.18 4.51 0.15 0.45 0.00 0.29 0.44 0.29 0.71 2.18 4.51 0.15 0.45 0.00 0.29 0.44 0.29 0.71 2.18 4.51 Freestone Recreation Center Recreation Supervisor Recreation Coordinator Custodial Supervisor Custodian Recreation Specialist Senior Recreation Leader Recreation Leader Recreation Instructor Recreation Instructor Fitness Total Freestone Recreation Center 0.25 2.00 0.40 2.75 0.00 1.77 10.91 1.66 1.25 20.99 0.40 2.00 0.40 2.75 0.00 1.77 11.10 1.66 1.34 21.42 0.40 2.00 0.40 2.75 1.00 1.77 11.10 1.66 1.34 22.42 0.25 2.00 0.40 2.75 1.00 1.77 11.10 1.66 1.34 22.27 0.25 2.00 0.40 2.75 1.00 1.77 11.10 1.66 1.34 22.27 McQueen Activity Center Recreation Supervisor Custodian Recreation Coordinator Custodial Supervisor Recreation Leader Recreation Instructor Recreation Instructor Fitness Senior Recreation Leader Total McQueen Activity Center 0.25 1.00 1.00 0.20 3.09 2.64 0.24 0.51 8.93 0.30 1.00 2.00 0.20 3.09 2.64 0.24 1.01 10.48 0.30 1.00 2.00 0.20 3.09 2.64 0.24 1.01 10.48 0.25 1.00 2.00 0.20 3.09 2.64 0.24 0.51 9.93 0.25 1.00 2.00 0.20 3.09 2.64 0.24 0.51 9.93 Community Center Recreation Supervisor Custodial Supervisor Custodian Recreation Coordinator Recreation Specialist Recreation Leader Senior Recreation Leader Recreation Instructor Recreation Instructor Fitness Total Community Center 0.25 0.20 1.00 0.70 0.00 1.83 0.51 1.52 0.13 6.14 0.30 0.20 1.00 0.70 1.00 2.24 0.00 1.52 0.13 7.09 0.30 0.20 1.00 0.70 1.00 2.24 0.00 1.52 0.13 7.09 0.25 0.20 1.00 0.70 1.00 2.24 0.00 1.52 0.13 7.04 0.25 0.20 1.00 0.70 1.00 2.24 0.00 1.52 0.13 7.04 Youth Sports Recreation Coordinator Recreation Supervisor Senior Recreation Leader Total Youth Sports 0.30 0.16 0.40 0.86 0.15 0.03 0.40 0.58 0.15 0.03 0.40 0.58 0.15 0.03 0.40 0.58 0.15 0.03 0.40 0.58 307 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Adult Sports Recreation Coordinator Recreation Supervisor Senior Recreation Leader Total Adult Sports 0.50 0.20 1.01 1.71 0.25 0.02 1.01 1.28 0.25 0.02 1.01 1.28 0.25 0.02 1.01 1.28 0.25 0.02 1.01 1.28 Adaptive Recreation Program Recreation Coordinator Senior Recreation Leader Recreation Leader Recreation Instructors Total Adaptive Recreation Program 0.30 0.05 0.06 0.40 0.81 0.30 0.05 0.06 0.40 0.81 0.30 0.05 0.06 0.40 0.81 0.30 0.05 0.06 0.40 0.81 0.30 0.05 0.06 0.40 0.81 Special Events Recreation Coordinator Special Event Recreation Supervisor Senior Recreation Leader Recreation Leader Total Special Events 1.50 1.00 0.00 1.07 3.57 2.50 1.00 0.00 1.82 5.32 2.50 1.00 0.75 2.32 6.57 2.50 1.00 2.25 0.82 6.57 2.50 1.00 2.25 0.82 6.57 Southeast Regional Library Recreation Supervisor Custodial Supervisor Custodian Recreation Coordinator Senior Recreation Leader Recreation Instructor Recreation Leader Total Southeast Regional Library 0.25 0.20 1.00 1.00 0.50 0.42 0.69 4.06 0.00 0.20 1.00 0.50 0.00 0.42 0.82 2.94 0.00 0.20 1.00 0.50 0.00 0.42 0.82 2.94 0.25 0.20 1.00 0.50 0.50 0.42 0.82 3.69 0.25 0.20 1.00 0.50 0.50 0.42 0.82 3.69 Facilities Maintenance Facility Operations Superintendent Senior Recreation Leader Security Systems Technician Facilities Maintenance Technician Total Facilities Maintenance 1.00 0.48 1.00 10.00 12.48 1.00 0.00 1.00 11.00 13.00 1.00 0.00 2.00 12.00 15.00 1.00 0.00 2.00 11.25 14.25 1.00 0.00 2.00 12.25 15.25 South Area Service Center Environmental Compliance Coordinator Total South Area Service Center 0.00 0.00 0.00 0.00 0.25 0.25 0.25 0.25 0.25 0.25 Public Safety Training Facility Facilities Assistant Manager Public Safety Equipment Technician Facilities Maintenance Technician Administrative Assistant Total Public Safety Training Facility 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00 0.00 2.00 1.00 1.00 0.75 0.00 2.75 1.00 1.00 0.75 1.00 3.75 147.97 163.55 173.30 173.30 179.30 Total Parks and Recreation 308 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Public Works - Engineering: Engineering Administration Town Engineer Total Engineering Administration 0.60 0.60 0.60 0.60 0.60 0.60 0.60 0.60 0.60 0.60 Engineering Traffic Town Traffic Engineer Senior Traffic Engineering Specialist Engineering ROW Manager Traffic Safety Assistant Traffic Safety Specialist Traffic Studies Engineer Plans Examiner Administrative Assistant Total Engineering Traffic 1.00 1.00 0.00 1.00 1.00 0.00 0.00 0.00 4.00 1.00 1.00 0.00 1.00 0.00 1.00 1.00 0.00 5.00 1.00 1.00 0.00 1.00 0.00 1.00 1.00 0.00 5.00 1.00 1.00 0.00 1.00 0.00 1.00 1.00 0.00 5.00 1.00 1.00 0.50 1.00 0.00 1.00 1.00 0.50 6.00 Total Public Works - Engineering 4.60 5.60 5.60 5.60 6.60 1032.97 1087.54 1130.44 1130.74 1168.24 STREETS Roads and Maintenance: Roads and Maintenance Administration Maintenance Coordinator Total Roads and Maintenance 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL ROADS AND MAINTENANCE 0.00 1.00 1.00 1.00 1.00 HURF: Streets Administration Streets Manager Administrative Assistant Senior Streets Maintenance Technician Streets Superintendent Total Streets Administration 1.00 1.00 1.00 1.00 4.00 1.00 1.00 0.00 1.00 3.00 1.00 1.00 0.00 1.00 3.00 1.00 1.00 0.00 1.00 3.00 1.00 1.00 0.00 1.00 3.00 Asphalt Patching Streets Supervisor Streets Crew Leader Heavy Equipment Operator Total Asphalt Patching 0.33 1.00 3.00 4.33 0.33 1.00 3.00 4.33 0.33 1.00 3.00 4.33 0.33 1.00 3.00 4.33 0.33 1.00 3.00 4.33 Crack Sealing Streets Supervisor Streets Crew Leader Streets Maintenance Worker Total Crack Sealing 0.50 2.00 6.00 8.50 0.50 2.00 6.00 8.50 0.50 2.00 6.00 8.50 0.50 2.00 6.00 8.50 0.50 2.00 6.00 8.50 Fog Sealing Streets Supervisor Streets Crew Leader 0.50 1.00 0.50 1.00 0.50 1.00 0.50 1.00 0.50 1.00 TOTAL GENERAL FUND 309 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Heavy Equipment Operator Streets Maintenance Worker Total Fog Sealing 1.00 3.00 5.50 1.00 3.00 5.50 1.00 3.00 5.50 1.00 3.00 5.50 1.00 3.00 5.50 Hazard Response Streets Supervisor Hazard Response Worker Total Hazard Response 0.34 2.00 2.34 0.34 2.00 2.34 0.34 2.00 2.34 0.34 2.00 2.34 0.34 2.00 2.34 Preventive Maintenance Streets Supervisor Pavement Management Coordinator Preventive Management Technician Total Preventive Maintenance 0.34 2.00 1.00 3.34 0.34 2.00 1.00 3.34 0.34 2.00 1.00 3.34 0.34 2.00 1.00 3.34 0.34 2.00 1.00 3.34 Street Lighting Streets Supervisor Maintenance Coordinator Street Light Technician Total Street Lighting 0.50 0.00 4.00 4.50 0.50 0.00 4.00 4.50 0.50 1.00 4.00 5.50 0.50 1.00 4.00 5.50 0.50 1.00 4.00 5.50 Traffic Signal Maintenance Streets Supervisor Traffic Signal Specialist Total Traffic Signal Maintenance 0.50 7.00 7.50 0.50 7.00 7.50 0.50 7.00 7.50 0.50 7.00 7.50 0.50 7.00 7.50 Street Marking Streets Supervisor Total Street Marking 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 Street Signs Streets Supervisor Traffic Sign Technician Traffic Sign Crew Leader Total Street Signs 0.33 3.00 1.00 4.33 0.33 3.00 1.00 4.33 0.33 3.00 1.00 4.33 0.33 3.00 1.00 4.33 0.33 3.00 1.00 4.33 Traffic Operations Center Assistant Town Traffic Engineer Intelligent Transportation Systems Technician Traffic System Engineer Intelligent Transportation Systems Analyst Intelligent Transportation Systems Specialist Intelligent Transportation Systems Engineer Total Traffic Operations Center 1.00 1.00 0.00 0.00 2.00 2.00 6.00 1.00 0.00 1.00 2.00 1.00 1.00 6.00 1.00 0.00 1.00 2.00 2.00 1.00 7.00 1.00 0.00 1.00 2.00 2.00 1.00 7.00 1.00 0.00 1.00 2.00 2.00 1.00 7.00 Landscape Maintenance Streets Supervisor Landscape Maintenance Coordinator Total Landscape Maintenance 0.33 2.00 2.33 0.33 2.00 2.33 0.33 2.00 2.33 0.33 2.00 2.33 0.33 2.00 2.33 310 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Concrete Repair Streets Supervisor Total Concrete Repair 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 Shoulder Maintenance Streets Supervisor Heavy Equipment Operator Total Shoulder Maintenance 0.33 2.00 2.33 0.33 2.00 2.33 0.33 2.00 2.33 0.33 2.00 2.33 0.33 2.00 2.33 TOTAL HURF 55.66 54.66 56.66 56.66 56.66 TOTAL STREETS 55.66 55.66 57.66 57.66 57.66 ENTERPRISE OPERATIONS Water: Water Administration Water Manager Envirommental Compliance Coordinator Application Engineer Total Water Administration 1.00 0.00 0.50 1.50 1.00 0.00 0.50 1.50 1.00 0.25 0.50 1.75 1.00 0.25 0.50 1.75 1.00 0.25 0.50 1.75 Public Works Administration Public Works Director Assistant Public Works Director Safety Specialist Administrative Assistant Customer Service Professional Total Public Works Administration 1.00 1.00 0.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 Utilities Customer Service Manager Accountant Customer Service Professional Utility Billing Specialist Alarm Program Technician Receptionist Customer Service Supervisor Total Utilities 0.50 1.00 9.72 2.00 0.20 0.00 1.00 14.42 0.50 1.00 9.40 2.00 0.20 0.50 1.00 14.60 0.50 1.00 9.40 2.00 0.20 0.50 1.00 14.60 0.50 1.00 9.40 2.00 0.20 0.50 1.00 14.60 0.50 1.00 9.40 2.00 0.20 0.50 1.00 14.60 Utility Locates Utility Locator Utility Locator Lead Utility Supervisor Total Utility Locates 3.00 2.00 1.00 6.00 3.00 2.00 1.00 6.00 3.00 2.00 1.00 6.00 3.00 2.00 1.00 6.00 3.00 2.00 1.00 6.00 North Water Treatment Plant Water Production Superintendent Utility Supervisor Instrumentation and Controls Specialist Water Treatment Plant Mechanic Water Treatment Plant Operator Lead Water Treatment Plant Operator 1.00 1.00 2.00 2.00 5.00 1.00 1.00 1.00 2.00 2.00 5.00 1.00 1.00 1.00 2.00 2.00 5.00 1.00 1.00 1.00 2.00 2.00 5.00 1.00 1.00 1.00 2.00 2.00 6.00 1.00 311 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Lead Water Treatment Plant Mechanic Administrative Assistant Total North Water Treatment Plant 1.00 1.00 14.00 1.00 1.00 14.00 1.00 1.00 14.00 1.00 1.00 14.00 1.00 1.00 15.00 Santan Vista Treatment Plant Lead Water Treatment Plant Operator Utility Supervisor Instrumentation and Controls Specialist Water Treatment Plant Mechanic Water Treatment Plant Operator Chemist Administrative Assistant Total Santan Vista Treatment Plant 1.00 1.00 2.00 2.00 9.00 1.00 1.00 17.00 1.00 1.00 2.00 2.00 9.00 1.00 1.00 17.00 1.00 1.00 2.00 2.00 9.00 1.00 1.00 17.00 1.00 1.00 2.00 2.00 9.00 1.00 1.00 17.00 1.00 1.00 2.00 2.00 9.00 1.00 1.00 17.00 Water Production Well Technician Well Technician Lead Instrumentation and Controls Specialist Utility Supervisor Lead Instrumentation and Wells Specialist Electrician Total Water Production 4.00 1.00 2.00 1.00 1.00 1.00 10.00 4.00 1.00 2.00 1.00 1.00 1.00 10.00 4.00 1.00 2.00 1.00 1.00 1.00 10.00 4.00 1.00 2.00 1.00 1.00 1.00 10.00 4.00 1.00 2.00 1.00 1.00 1.00 10.00 SCADA Field Operations Utility Supervisor Water Treatment Plant Operator SCADA Lead Operator SCADA Programmer Total SCADA Field Operations 1.00 5.00 0.00 1.00 7.00 1.00 5.00 0.00 1.00 7.00 1.00 5.00 0.00 1.00 7.00 1.00 5.00 0.00 1.00 7.00 1.00 5.00 1.00 1.00 8.00 Water Resources Water & Energy Planning Administrator Water Resources Manager Total Water Resources 0.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 Water Conservation Water Conservation Coordinator Water Conservation Specialist Water Conservation Intern Total Water Conservation 1.00 3.00 0.38 4.38 1.00 3.00 0.38 4.38 1.00 3.00 0.38 4.38 1.00 3.00 0.38 4.38 1.00 3.00 0.38 4.38 Water Metering Utility Billing Technician Water Meter Supervisor Senior Utility Technician Water Meter Instrumentation Technician Water Meter Reader Administrative Assistant Total Water Metering 2.00 2.00 4.00 1.00 18.00 1.00 28.00 2.00 2.00 4.00 1.00 18.00 1.00 28.00 2.00 2.00 4.00 1.00 18.00 1.00 28.00 2.00 1.00 4.00 1.00 18.00 1.00 27.00 2.00 1.00 4.00 1.00 18.00 1.00 27.00 Water Distribution Utility Supervisor Water Distribution Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 312 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Senior Utility Technician Water Distribution Specialist Utility Worker Total Water Distribution 5.00 1.00 10.00 18.00 5.00 1.00 10.00 18.00 5.00 1.00 10.00 18.00 5.00 1.00 10.00 18.00 5.00 1.00 10.00 18.00 Water Quality Water Quality Technician Water Quality Supervisor Lead Water Quality Technician Chemist Total Water Quality 2.00 1.00 1.00 2.00 6.00 2.00 1.00 1.00 2.00 6.00 2.00 1.00 1.00 2.00 6.00 2.00 1.00 1.00 2.00 6.00 2.00 1.00 1.00 2.00 6.00 Backflow Code Inspections Supervisor Building Inspector Total Backflow 0.20 2.00 2.20 0.20 2.00 2.20 0.20 2.00 2.20 0.20 2.00 2.20 0.20 2.00 2.20 133.50 135.68 135.93 134.93 136.93 Wastewater: Wastewater Administration Wastewater Manager Wastewater Superintendent Applications Engineer Administrative Assistant Total Wastewater Administration 1.00 1.00 0.50 1.00 3.50 1.00 1.00 0.50 1.00 3.50 1.00 1.00 0.50 1.00 3.50 1.00 1.00 0.50 1.00 3.50 1.00 1.00 0.50 1.00 3.50 Lift Stations Lift Station Supervisor Instrumentation and Controls Specialist Lift Station Technician Lift Station Technician Lead Odor Control Specialist Electrician SCADA Programmer Total Lift Stations 1.00 0.60 3.00 1.00 1.00 1.00 0.60 8.20 1.00 0.60 3.00 1.00 1.00 1.00 0.60 8.20 1.00 0.60 3.00 1.00 1.00 1.00 0.60 8.20 1.00 0.60 3.00 1.00 0.00 1.00 0.60 7.20 1.00 0.60 3.00 1.00 0.00 1.00 0.60 7.20 Gravity Systems Utility Supervisor Senior Utility Worker Odor Control Specialist Odor Control Technician Utility Worker Total Gravity Systems 2.00 6.00 0.00 0.00 7.00 15.00 2.00 6.00 0.00 0.00 8.00 16.00 2.00 6.00 0.00 1.00 8.00 17.00 2.00 6.00 1.00 1.00 8.00 18.00 2.00 6.00 1.00 1.00 8.00 18.00 Effluent Reuse Utility Worker Senior Utility Technician Instrumentation and Controls Specialist Well Technician Reclaimed Supervisor SCADA Programmer Total Effluent Reuse 2.00 2.00 0.40 2.00 1.00 0.40 7.80 2.00 2.00 0.40 2.00 1.00 0.40 7.80 2.00 2.00 0.40 2.00 1.00 0.40 7.80 2.00 2.00 0.40 2.00 1.00 0.40 7.80 2.00 2.00 0.40 2.00 1.00 0.40 7.80 TOTAL WATER 313 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Effluent Recharge Utility Worker Senior Utility Technician Reclaimed Water Quality Technician Recharge Supervisor Total Effluent Recharge 1.00 1.00 2.00 1.00 5.00 2.00 2.00 2.00 1.00 7.00 2.00 2.00 2.00 1.00 7.00 2.00 2.00 2.00 1.00 7.00 2.00 2.00 2.00 1.00 7.00 Wastewater Quality Pretreatment Program Coordinator Industrial Pretreatment Inspector Wastewater Quality Inspector Total Wastewater Quality 1.00 1.00 4.00 6.00 1.00 1.00 4.00 6.00 1.00 1.00 4.00 6.00 1.00 1.00 4.00 6.00 1.00 1.00 4.00 6.00 TOTAL WASTEWATER 45.50 48.50 49.50 49.50 49.50 Environmental Services Residential: Residential Administration Environmental Services Manager Env Services Collections Superintendent Administrative Assistant Routing Technician Environmental Services Clerk Environmental Services Rep Total Residential Administration 0.86 1.00 1.00 1.00 0.80 0.90 5.56 0.86 1.00 1.25 1.00 0.80 0.90 5.81 0.86 1.00 1.25 1.00 0.80 1.40 6.31 0.86 1.00 1.25 1.00 0.80 1.40 6.31 0.86 1.00 1.25 1.00 0.80 1.40 6.31 Residential Collections Environmental Services Supervisor Administrative Assistant Solid Waste Operator Container Maintenance Lead Environmental Services Worker Total Residential Collections 2.67 0.00 25.12 0.00 3.00 30.79 2.67 0.50 25.12 0.00 3.00 31.29 2.67 0.50 25.12 0.00 3.00 31.29 2.67 0.50 25.12 0.00 3.00 31.29 2.67 0.50 27.12 1.00 2.00 33.29 Uncontained Collections Environmental Services Supervisor Environmental Services Inspector Solid Waste Operator Total Uncontained Collections 1.00 0.00 21.00 22.00 1.00 1.00 21.00 23.00 1.00 1.00 21.00 23.00 1.00 1.00 21.00 23.00 1.00 1.00 21.00 23.00 Recycling Environmental Services Supervisor Solid Waste Operator Program & Sustainability Supervisor Environmental Outreach Specialist Collections Inspector Total Recycling 0.33 11.88 1.00 3.00 0.00 16.21 0.33 11.88 1.00 3.00 0.00 16.21 0.33 11.88 1.00 3.00 1.00 17.21 0.33 11.88 1.00 3.00 1.00 17.21 0.33 12.88 1.00 3.00 1.00 18.21 Environmental Programs HHW Supervisor HHW Technician Total Environmental Programs 1.00 4.00 5.00 1.00 4.00 5.00 1.00 4.00 5.00 1.00 4.00 5.00 1.00 4.00 5.00 TOTAL ENV SERVICES RESIDENTIAL 79.56 81.31 82.81 82.81 85.81 314 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 Environmental Services Commercial: Commercial Administration Environmental Services Manager Administrative Assistant Environmental Services Clerk Environmental Services Rep Total Commercial Administration 0.14 0.50 0.20 0.10 0.94 0.14 0.00 0.20 0.10 0.44 0.14 0.00 0.20 0.10 0.44 0.14 0.00 0.20 0.10 0.44 0.14 0.00 0.20 0.10 0.44 Commercial Collections Environmental Services Supervisor Solid Waste Operator Total Commercial Collections 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 Rolloffs Solid Waste Operator Total Rolloffs 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 TOTAL ENV SERVICES COMMERCIAL 8.94 8.44 8.44 8.44 8.44 Environmental Compliance: Street Cleaning Streets Supervisor Heavy Equipment Operator Total Street Cleaning 0.34 6.00 6.34 0.34 6.00 6.34 0.34 6.00 6.34 0.34 6.00 6.34 0.34 6.00 6.34 Storm Water Storm Water Utility Technician Environmental Compliance Manager Env. Compliance Inspection Technician Environmental Compliance Coordinator Administrative Assistant Total Storm Water 2.00 1.00 2.00 0.00 0.50 5.50 2.00 1.00 2.00 0.00 0.75 5.75 2.00 1.00 2.00 0.50 0.75 6.25 2.00 1.00 2.00 0.50 0.75 6.25 2.00 1.00 2.00 0.50 0.75 6.25 TOTAL ENVIRONMENTAL COMPLIANCE 11.84 12.09 12.59 12.59 12.59 TOTAL ENTERPRISE OPERATIONS 279.34 286.02 289.27 288.27 293.27 FLEET OPERATIONS Fleet Business Manager Fleet Supervisor Fleet Specialist Administrative Assistant Welder Technician Fleet Technician Service Aide Parts Technician 1.00 2.00 2.00 1.00 1.00 14.00 1.00 4.00 1.00 2.00 1.00 1.00 1.00 15.00 1.00 4.00 1.00 2.00 1.00 1.00 1.00 15.00 1.00 4.00 1.00 2.00 1.00 1.00 1.00 15.00 1.00 4.00 1.00 2.00 1.00 1.00 1.00 15.00 1.00 4.00 TOTAL FLEET OPERATIONS 26.00 26.00 26.00 26.00 26.00 315 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 SPECIAL REVENUE CDBG/HOME Administration Community Resources Supervisor Housing Rehabilitation Coordinator Total CDBG Administration 0.65 1.00 1.65 0.65 1.00 1.65 0.65 1.00 1.65 0.65 1.00 1.65 0.65 1.00 1.65 Parkway Improvement District PKID Analyst Grounds Maintenance Worker Field Supervisor Total Parkway Improvement District 0.50 2.00 0.60 3.10 0.50 2.00 0.60 3.10 0.50 2.00 0.60 3.10 0.50 2.00 0.60 3.10 0.50 2.00 0.60 3.10 Police Impound Fund Tow Hearing Specialist Tow Hearing/Patrol Supervisor Administrative Assistant II Total Police Impound Fund 2.00 1.00 1.00 4.00 1.00 0.40 0.80 2.20 1.00 0.40 0.80 2.20 1.00 0.20 0.70 1.90 1.00 0.20 0.70 1.90 Ambulance Transport Ambulance Transport Manager Paramedic Emergency Medical Technician Administrative Assistant Quality Assurance Analyst Total Ambulance Transport 0.00 0.00 0.00 0.00 0.00 0.00 1.00 3.00 3.00 0.00 0.00 7.00 1.00 18.28 18.28 1.00 1.00 39.56 1.00 18.28 18.28 1.00 1.00 39.56 1.00 18.28 18.28 1.00 1.00 39.56 Court Enhancement Fund Court Services Clerk Total Court Enhancement Fund 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Judicial Collection Enhancement Systems Analyst Total Judicial Collection Enhancement 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Native American Management Program Intern Total Native American Management Program 0.50 0.50 0.50 0.50 0.80 0.80 0.80 0.80 0.80 0.80 TOTAL SPECIAL REVENUE 11.25 16.45 49.31 49.01 49.01 CAPITAL PROJECT ADMINISTRATION Town Engineer Assistant Town Engineer Senior Project Manager Project Analyst Project Supervisor Administrative Assistant 0.40 1.00 6.00 1.00 3.00 1.00 0.40 1.00 7.00 1.00 3.00 1.00 0.40 1.00 7.00 1.00 3.00 1.00 0.40 1.00 7.00 1.00 3.00 1.00 0.40 1.00 9.00 1.00 3.00 0.50 TOTAL CAPITAL PROJECT ADMINISTRATION 12.40 13.40 13.40 13.40 14.90 1,417.62 1,485.07 1,566.08 1,565.08 1,609.08 GRAND TOTAL POSITIONS 316 Table of Contents PERSONNEL DETAIL Actual FY 2019 Actual FY 2020 Budget FY 2021 Projected FY 2021 Budget FY 2022 0.00 0.50 0.00 0.50 0.00 0.50 0.00 0.50 1.00 0.50 1.00 0.00 0.00 0.00 0.00 0.30 0.00 0.00 0.00 0.00 0.50 0.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 TOTAL GENERAL FUND 2.30 0.75 0.50 0.50 2.50 CIP FUND CIP - Engineering Sr. Project Manager TOTAL CIP FUND 1.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 WATER FUND Water Metering Water Meter Supervisor TOTAL WATER FUND 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 HEALTH TRUST Health Trust Administration Wellness Coordinator TOTAL HEALTH TRUST 0.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL LTA 3.30 0.75 1.50 2.50 4.50 1,420.92 1,485.82 1,567.58 1,567.58 1,613.58 Limited Term Agreements: GENERAL FUND Town Manager Emergency Management LTA Intern Information Technology Analyst - Munis Management and Budget Management and Budget Analyst - Munis Finance Accountant Development Services Engineering Tech Police Victim Advocate TOTAL FTE AND LTA 317 Table of Contents CAPITAL OUTLAY Veh # Department Description Amount GENERAL FUND IT Infrastructure IT Infrastructure Office of Professional Standards Admin Police Training Family Violence Unit Crime Scene Unit Fire Operations Fire Operations Fire Operations Fire Operations Fire Resource Fire Resource Parks & Open Space Admin Parks & Open Space Admin Parks & Open Space Admin Facilities Admin Facilities Admin Facilities Admin Facilities Admin Facilities Admin Police Training Police Training Police Training Police Training Facilities Admin Facilities Admin Parks & Open Space Admin Mesquite Pool Civilian Patrol Civilian Patrol Servers for Added VMware Capacity Radio Frequency Scanner Wellness Officer Vehicle with Radio Gas Mask Fit Testing Equipment Sedan or Van SUV with Radio Ford F-150 ASHE TOM Mannikin Gas Mass Spectrometer Enterprise Drone package with FLIR Cardiac Monitors Ford F-250 Pickup Truck Lift for Light Replacements Water Trailer Utility Truck Security Cameras for Desert Sky Park Security Cameras for GRP Phase 1A Needle Point Ionization Systems Outdoor Ride-on Scrubbers Track Unit Vehicle - Carry Forward Track Unit Vehicle - Carry Forward Track Unit Vehicle - Carry Forward Track Unit Vehicle - Carry Forward Truck, Utility Truck, Utility Pickup, 1/2 Ton Pickup, 1/2 Ton Ford F-250 Ford F-250 Total General Fund $ 75,000 40,000 48,200 12,250 25,000 57,060 70,000 45,000 99,000 12,800 1,015,000 36,940 50,000 45,000 15,000 45,000 65,000 50,000 950,000 22,000 62,690 62,690 62,690 62,690 38,000 38,000 60,000 45,000 49,000 49,000 $ 3,308,010 $ 41,500 31,500 34,700 58,000 58,000 57,200 58,000 56,200 56,200 65,500 34,700 29,000 34,700 29,000 38,500 1,525,500 930,500 28,500 28,500 28,500 28,500 GENERAL REPLACEMENT FUND 0686 0818 1340 2086 2248 2138 2107 2116 2137 1255 1922 2039 1923 2092 0368 1851 1946 1211 1280 1281 1285 Technology Communication Insp & Comp - Code Prof Stds-Intern Affairs Patrol Patrol Patrol Traffic Unit Traffic Unit Traffic Unit Property Inv - Persons Crimes Inv - Persons Crimes Inv - Property Crimes Inv - Property Crimes Parks & Open Space Resource Resource Crime Supression Team Investigations - Property Crimes Investigations - Property Crimes Investigations - Property Crimes 3/4 Ton Pickup 1/2 Ton Pickup Large Sedan Patrol SUV Patrol SUV Patrol SUV Patrol SUV Patrol SUV Patrol SUV Box Van Large Sedan Midsize Sedan Large Sedan Midsize Sedan Trailer Mounted Vac Equipment Fire Ladder Fire Engine Midsize Sedan - Carry Forward Midsize Sedan - Carry Forward Midsize Sedan - Carry Forward Midsize Sedan - Carry Forward 318 Table of Contents CAPITAL OUTLAY Veh # Department Description 1290 1339 2038 2085 2088 2115 2144 2145 2149 2161 0784 1254 1337 1909 2089 2163 0594 0728 1847 1852 1945 Crime Scene Unit Investigations - Property Crimes Patrol Patrol Patrol Patrol Patrol Traffic Unit Patrol Patrol Technology Support Civilian Patrol Investigations - Persons Crimes Prof Stds-Hiring/Accreditation Canine Court Support - Warrants Emergency Management Capital Projects Coordinator Fire Operations Fire Operations Fire Operations Van Passenger - Carry Forward Large Sedan - Carry Forward Patrol SUV - Carry Forward Patrol SUV - Carry Forward Patrol SUV - Carry Forward Patrol SUV - Carry Forward Patrol SUV - Carry Forward Unmarked SUV - Carry Forward Patrol SUV - Carry Forward Patrol SUV - Carry Forward Sub-Compact SUV - Carry Forward 3/4 Ton P/U - Carry Forward Large Sedan - Carry Forward Patrol P/U - Carry Forward Patrol SUV - Carry Forward Prisoner Van - Carry Forward Compact SUV - Carry Forward 1/2 Ton Pickup Fire Pumper - Carry Forward Fire Pumper - Carry Forward Fire Pumper - Carry Forward Total General Replacement Fund Amount 30,500 35,500 55,500 55,500 55,500 55,500 55,500 49,500 55,500 55,500 24,000 56,000 35,500 49,500 55,500 80,000 30,000 31,500 830,880 830,880 830,880 $ 6,611,340 $ 30,000 $ 30,000 $ 35,500 31,500 31,500 58,500 70,000 200,500 $ 427,500 $ 20,000 115,000 130,000 $ 265,000 $ 23,000 32,500 34,500 43,500 35,000 17,500 $ 186,000 STREET FUND Traffic Operations Center Servers Total Street Fund STREET REPLACEMENT FUND 0794 0819 0820 0192 0781 0649 Preventive Maint Traffic Signal Maint Traffic Operations Center Shoulder Maint Streets Fog Sealing 1/2 Ton Pickup 1/2 Ton Pickup 1/2 Ton Pickup Tractor Forklift 15,500 Lbs - Carry Forward Fog Sealer Truck - Carry Forward Total Street Replacement Fund WATER FUND North Water Treatment Plant Water Distribution Water Distribution Utility Cart Front End Loader Freightliner Md 106 6-Yard Dump - Carry Forward Total Water Fund WATER REPLACEMENT FUND 0361 1961 2063 2071 2097 0436 Water Quality Assurance Water Distribution Water Metering Water Metering Utility Locates Water Compact SUV 1/2 Ton Pickup 1/2 Ton Pickup 3/4 Ton Pickup 1/2 Ton Pickup Trailer - Carry Forward Total Water Replacement Fund 319 Table of Contents CAPITAL OUTLAY Veh # Department Description Amount WASTEWATER FUND Wastewater Gravity Systems Wastewater Gravity Systems Hydrogen Sulfide Monitor Truck, 3/4 Ton With Service Body - Carry Forward Total Wastewater Fund $ 20,000 35,000 $ 55,000 $ 62,500 35,000 142,250 49,500 149,000 149,000 149,000 120,500 49,500 31,500 120,500 31,500 153,500 $ 1,243,250 $ 362,000 362,000 362,000 362,000 362,000 362,000 362,000 362,000 65,500 65,500 65,500 65,500 31,500 345,780 345,780 345,780 345,780 345,780 170,000 $ 5,088,400 $ 295,500 295,500 $ 591,000 $ 38,000 $ 38,000 WASTEWATER REPLACEMENT FUND 2040 1967 0644 0515 0565 0666 0768 0638 0564 0494 0377 0658 0548 Gravity Systems Gravity Systems Gravity Systems Lift Systems Lift Systems Lift Systems Effluent Re-use Effluent Re-use Effluent Recharge Effluent Recharge Effluent Recharge Wastewater Quality Wastewater 1 Ton Pickup 1/2 Ton Pickup 10 Yard Dump Truck Trailer Mounted Generator 2 Ton Truck with Crane 2 Ton Truck with Crane 2 Ton Truck with Crane Backhoe Trailer Mounted Generator 1/2 Ton Pickup Backhoe 1/2 Ton Pickup C/C & Utility Body - Carry Forward Total Wastewater Replacement Fund ENVIRONMENTAL SERVICES - RESIDENTIAL REPLACEMENT FUND 2213 2219 2220 2272 2273 2277 2285 2286 2048 2057 2173 2174 0790 2179 2180 2188 2189 2190 2226 Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Uncontained Collections Uncontained Collections Uncontained Collections Uncontained Collections Recycling Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Automated Side Loader Automated Side Loader Automated Side Loader Automated Side Loader Automated Side Loader Automated Side Loader Automated Side Loader Automated Side Loader Front Loader Front Loader Front Loader Front Loader 1/2 Ton Pickup Automated Side Loader - Carry Forward Automated Side Loader - Carry Forward Automated Side Loader - Carry Forward Automated Side Loader - Carry Forward Automated Side Loader - Carry Forward Brazilian Replacement for Res Mini - Carry Forward Total Environmental Services Residential Replacement Fund ENVIRONMENTAL SERVICES - COMMERCIAL REPLACEMENT FUND 2143 2217 Commercial Collections Commercial Collections Front End Loader Front End Loader Total Environmental Services Commercial Replacement Fund ENVIRONMENTAL COMPLIANCE FUND Stormwater Truck, 3/4 Ton - Carry Forward Total Environmental Compliance Fund 320 Table of Contents CAPITAL OUTLAY Veh # Department Description Amount ENVIRONMENTAL COMPLIANCE REPLACEMENT FUND 1905 1906 2011 Street Sweeping Street Sweeping Street Sweeping Freightliner with Sweeper Body - Carry Forward Freightliner with Sweeper Body - Carry Forward Freightliner with Sweeper Body - Carry Forward Total Environmental Compliance Replacement Fund $ 275,000 275,000 275,000 $ 825,000 $ 58,500 58,500 59,225 59,225 62,225 62,225 60,230 58,500 60,230 59,490 59,490 59,490 51,590 63,290 $ 832,210 $ 75,000 11,000 $ 86,000 $ 149,500 110,500 13,000 17,000 50,000 50,000 $ 390,000 $ 28,000 $ 28,000 DEVELOPMENT FEES Police Investigations Admin Police Investigations Admin Police Patrol Police Patrol Police Patrol Police Patrol Police Patrol Police Violent Crimes Police School Resource Police School Resource Police School Resource Police School Resource Police Training Police Training Sedan with Radio Sedan with Radio SUV, Tahoe with Radio SUV, Tahoe with Radio SUV, Interceptor with Radio SUV, Interceptor with Radio SUV, Interceptor with Radio Sedan with Radio SUV, Interceptor with Radio SUV, Tahoe with Radio - Carry Forward SUV, Tahoe with Radio - Carry Forward SUV, Tahoe with Radio - Carry Forward SUV, Interceptor with Radio - Carry Forward SUV, Interceptor with Radio - Carry Forward Total Development Fees FLEET FUND Fleet Fleet Wireless Column Lift Compressor Total Fleet Fund FLEET FUND - REPLACEMENT 0631 0427 Fleet Shop Operations Fleet Shop Operations Fleet Shop Operations Fleet Shop Operations Fleet Shop Operations Fleet Shop Operations 2 Ton Service Truck 1 Ton Pickup Parts Washer Medium Duty Lift Wireless Mobile Column Lift Wireless Mobile Column Lift Total Fleet Replacement Fund CIP ADMINISTRATION FUND CIP Administration Project Manager Vehicle - Carry Forward Total CIP Administration Fund SPECIAL REVENUE FUND Police Traffic Unit Police Traffic Unit Police Traffic Unit Police Traffic Unit Police Traffic Unit Police Traffic Unit Traffic Unit Vehicle - Carry Forward Traffic Unit Vehicle - Carry Forward Traffic Unit Vehicle - Carry Forward Traffic Unit Vehicle - Carry Forward Traffic Unit Vehicle - Carry Forward Traffic Unit Vehicle - Carry Forward 321 60,000 60,000 10,000 10,000 10,000 10,000 Table of Contents CAPITAL OUTLAY Veh # Department Police Traffic Unit Description Amount y Traffic Unit Vehicle - Carry Forward Total Special Revenue Fund Capital 10,000 $ 170,000 CAPITAL PROJECT CAPITAL OUTLAY $ 421,081,120 TOTAL CAPITAL OUTLAY $ 441,255,830 322 Table of Contents TRANSFER DETAIL Interfund transfers are scheduled for FY 2022, but not appropriated to avoid double counting the expenditure. The following section details the revenue transfers that are anticipated for FY 2022 by fund. Wastewater Fund Water Fund General Fund Overhead $7,358,810 Special Revenue Revenue from Water, Wastewater, Environmental Services, Environmental Compliance, and Streets are transferred into the General Fund to compensate for a portion of the expenditures for functions that occur in the General Fund but are utilized by funds other than the General Fund. Examples of these functions include Human Resources, Information Technology, Town Managers Office, Mayor and Council, Management and Budget, General Counsel, Facilities Maintenance, and Finance and Management Services. The overhead transfers are broken down by fund as follows: Water General Fund Wastewater 1,463,710 1,378,350 Env Services Commercial 205,930 Enviromental Compliance 274,850 Streets 1,329,080 Special Revenue $15,000 PD Impound - $100,000 – Fund was established several years ago, as a result of ARS 28-3511, to tow and impound vehicles involved in crimes and/or collisions. In 2019, a legislative change occurred which resulted in a lower number of towable incidents, thus reducing the revenue generated. It is anticipated that further legislative changes will be implemented. Until this time, this transfer from the General Fund will subsidize the fund to make it whole. Replacement Funds Various Funds General Roadway & Maintenance Ambulance Service $300,000 Water Funds are transferred from the Fire SDF and General Government SDF Funds to the General Fund to cover costs associated with the internal borrowing of General Funds in advance of collecting the respective SDF fees. Water Fund $45,561,000 Transfers from various funds into the respective replacement funds ensure adequate funding when rolling stock and/or infrastructure needs replacement. Transfers by fund are as follows: Funds are transferred into the General Fund from the PD Impound Fund to cover the costs associated with the initial traffic infraction once it is determined the vehicle must be towed. Additional information about the PD Impound Fund can be found in the Special Revenue section of the budget document. Development Fees $264,000 LTAF - $164,000 – The funding for the Local Transportation Assistance Fund (LTAF) is insufficient to cover the level of service being provided by Valley Metro. This transfer will subsidize the LTAF funding in order to make the fund whole. 2,706,890 Env Services Residential $1,035,000 This transfer from the Water Fund into the Wastewater Fund is based on the anticipated amount of reclaimed water that will be used by the Water Department for daily operations. Water Resource $80,000 670,000 176,000 15,430,000 275,000 Wastewater 10,200,000 Env Services Residential 1,345,000 Env Services Commercial 365,000 Environmental Compliance 2,500,000 Fleet Funds are transferred from the Water Fund to the General Fund to share in the cost for exercising the fire hydrants. If this was not completed by the Fire Department, the Water Department would need to perform these duties. 14,300,000 300,000 Additional information regarding replacement funds is located in the Replacement Fund section of the budget document. 323 Table of Contents TRANSFER DETAIL CIP Funds Various Funds Debt $324,689,480 MPC – Public Facilities Revenue for Capital projects are transferred from various funds as listed below. General 18,934,420 Water 17,134,970 Wastewater 13,627,810 Env Services Residential 3,574,740 Env Services Commercial 163,090 Environmental Compliance 853,660 Roadway & Maintenance Fleet Repair & Replacement Funds General Fund Police SDF 12,528,830 SDF Funds 51,762,990 Outside Sources 26,393,170 GO Bond Proceeds 19,339,620 Prop 400 - MAG 24,135,160 45,170 1,669,630 Parks & Recreation SDF 2,848,580 $9,811,570 Water System Development Fee revenue collected from permits is used to pay down Water MPC debt. 134,848,220 1,385,380 10,217,020 Fire SDF MPC – Water System 7,420 CDBG $14,780,400 Transfers from various funds are scheduled to finance debt service payments and bank fees for the Public Facilities Municipal Property Corporation. Transfers by fund are as follows: MPC – Wastewater System $3,628,250 Wastewater System Development Fee revenue collected from permits is used to pay down Wastewater MPC debt. Additional detail on Debt Service is located in the Debt Service section of the budget document. Additional information on Capital Projects is located in the Other Capital Funds section of the budget document. 324 Table of Contents TRANSFER SUMMARY REVENUE TRANSFERS IN GENERAL EXPENDITURE TRANSFERS OUT GENERAL FUND FUND REPLACEMENT SPECIAL CIP DEBT FUNDS REVENUE FUNDS SERVICE WASTEWATER $ 43,715,440 - - 14,300,000 264,000 18,934,420 10,217,020 GENERAL REPAIR & REPLACEMENT $ 18,577,860 - ROADWAY AND MAINTENANCE $ 13,198,830 - - - - 18,577,860 - - 670,000 - 12,528,830 - AMBULANCE SERVICE $ 176,000 - - 176,000 - - - STREETS $ 1,329,080 1,329,080 - - - - - CDBG $ 1,385,380 - - - - 1,385,380 - POLICE IMPOUND FUND $ 15,000 15,000 - - - - - GO BOND PROCEEDS $ 19,339,620 - - - - 19,339,620 - TRAFFIC SIGNAL SDF $ 6,602,350 - - - - 6,602,350 - POLICE SDF $ 584,110 - - - - 538,940 45,170 FIRE SDF $ 2,042,380 200,000 - - - 172,750 1,669,630 PARKS AND RECREATION SDF $ 7,555,600 - - - - 4,707,020 2,848,580 GENERAL GOVERNMENT SDF $ 100,000 100,000 - - - - - ROAD MAINTENANCE SDF $ 17,095,620 - - - - 17,095,620 - OUTSIDE SOURCES $ 26,393,170 - - - - 26,393,170 - PROP 400 MAG $ 24,135,160 - - - - 24,135,160 - WATER $ 36,386,860 2,786,890 1,035,000 15,430,000 - 17,134,970 - WATER REPAIR & REPLACEMENT $ 60,777,360 - - - - 60,777,360 - WATER SDF $ 10,293,220 - - - - 481,650 9,811,570 WATER RESOURCE SDF $ 4,174,220 - - 275,000 - 3,899,220 - WASTEWATER $ 25,291,520 1,463,710 - 10,200,000 - 13,627,810 - WASTEWATER REPAIR & REPLACE $ 52,446,260 - - - - 52,446,260 - NEELY WASTEWATER SDF $ 4,305,020 - - - - 4,305,020 - GREENFIELD WASTEWATER SDF $ 17,588,670 - - - - 13,960,420 3,628,250 ENV SERVICES RESIDENTIAL $ 6,298,090 1,378,350 - 1,345,000 - 3,574,740 - ENV SERVICES COMMERCIAL $ 734,020 205,930 - 365,000 - 163,090 - ENVIRONMENTAL COMPLIANCE $ 3,628,510 274,850 - 2,500,000 - 853,660 - ENV COMP REPAIR & REPLACE $ 1,883,000 - - - - 1,883,000 - FLEET OPERATIONS $ 307,420 - - 300,000 - 7,420 - FLEET REPAIR & REPLACEMENT $ 1,163,740 - - - - 1,163,740 - TOTAL TRANSFER IN $ 407,523,510 264,000 $ 324,689,480 $ 28,220,220 $ 7,753,810 $ 1,035,000 325 $ 45,561,000 $ Table of Contents SCHEDULES A-G TOWN OF GILBERT Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2022 Schedule A FUNDS Fiscal Year General Fund Special Revenue Funds 2021 Adopted/Adjusted Budgeted Expenditures/Expenses* E 1 $ 231,638,831 $ 136,275,374 2021 Actual Expenditures/Expenses** E 2 $ 194,369,907 $ 47,208,551 2022 Fund Balance/Net Position at July 1*** 3 $ 154,154,285 $ 142,079,584 2022 Primary Property Tax Levy B 4 2022 Secondary Property Tax Levy B 5 2022 Estimated Revenues Other than Property Taxes C 6 $ 187,434,300 $ 302,167,100 2022 Other Financing Sources D 7 2022 Other Financing (Uses) D 8 2022 Interfund Transfers In D 9 $ 22,053,810 $ 1,110,000 2022 Interfund Transfers (Out) D 10 $ 62,293,300 $ 156,313,430 2022 Reduction for Amounts Not Available: 11 LESS: Amounts for Future Debt Retirement: 2022 Future Capital Projects 2022 Maintained Fund Balance for Financial Stability $ 55,110,000 $ 5,060,000 2022 Total Financial Resources Available $ 246,239,095 $ 283,983,254 2022 Budgeted Expenditures/Expenses $ 234,085,690 $ 247,231,350 * ** *** E Includes Expenditure/Expense Adjustments Approved in the current year from Schedule E. Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. Amounts on this line represent Fund Balance/Net Position amounts except for amounts not in spendable form (e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., principal of a permanent fund). 326 Table of Contents SCHEDULES A-G TOWN OF GILBERT Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2022 Schedule A Debt Service Fund Capital Projects Fund Permanent Fund Enterprise Funds Available Internal Service Funds Total All Funds $ 63,287,490 $ 445,346,963 $ 85,800,312 $ 30,490,940 $ 992,839,910 $ 58,943,610 $ 73,352,627 $ 79,584,043 $ 29,562,344 $ 483,021,082 $ 8,972,450 $ 233,361,045 $ 11,592,100 $ 550,159,464 $ 27,750,000 $ 27,750,000 $ 4,248,350 $ 28,220,220 $ $ 324,689,480 $ 131,617,000 $ 32,236,000 $ 657,702,750 $ 31,150,000 $ 300,000 $ 407,523,510 $ 187,445,620 $ 1,471,160 $ 407,523,510 $ 14,876,610 14,876,610 $ 30,970,000 $ 6,369,209 $ 97,509,209 $ 54,314,410 $ 324,689,480 $ 177,712,425 $ 36,287,731 $ 1,123,226,395 $ 54,364,410 $ 324,689,480 $ 95,087,200 $ 32,794,380 $ 988,252,510 $ $ $ $ $ $ 2021 992,839,910 (473,500,000) 519,339,910 (90,000,000) 429,339,910 449,443,898 $ $ $ $ $ $ 2022 988,252,510 (407,100,000) 581,152,510 (150,000,000) 431,152,510 461,713,091 EXPENDITURE LIMITATION COMPARISON 1. Budgeted expenditures/expenses 2. Add/subtract: estimated net reconciling items 3. Budgeted expenditures/expenses adjusted for reconciling items 4. Less: estimated exclusions 5. Amount subject to the expenditure limitation 6. EEC expenditure limitation 327 Table of Contents SCHEDULES A-G TOWN OF GILBERT Tax Levy and Tax Rate Information Fiscal Year 2022 Schedule B 2021 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. §42-17102(A)(18) $ 3. Property tax levy amounts A. Primary property taxes B. Secondary property taxes 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 2022 $ 25,880,000 25,880,000 $ 27,750,000 27,750,000 $ $ $ $ $ 25,680,000 200,000 25,880,000 25,880,000 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate 0.9896 0.9895 (2) Secondary property tax rate (3) Total city/town tax rate 0.9896 0.9895 B. Special assessment district tax rates Secondary property tax rates - As of the date the proposed budget was prepared, the city/town was operating 387 special assessment districts for which seconda 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. 328 Table of Contents SCHEDULES A-G TOWN OF GILBERT Revenues Other Than Property Taxes Fiscal Year 2022 Schedule C ESTIMATED REVENUES 2021 SOURCE OF REVENUES ACTUAL REVENUES* 2021 ESTIMATED REVENUES 2022 GENERAL FUND Local taxes Local taxes, audit, & franchise fees $ 99,445,000 109,575,000 109,325,000 Licenses and permits Licenses and permits 3,675,000 4,517,000 3,890,000 Intergovernmental State Shared Revenue State Grants & Contributions County Revenue Other Governments Revenue 60,000,000 755,000 130,000 1,035,000 62,800,000 845,000 130,000 14,879,500 60,000,000 900,000 130,000 1,050,000 Charges for services Charges for services 8,787,000 7,214,500 7,501,300 Fines and forfeits Fines and forfeits 3,054,000 2,543,000 2,645,000 500,000 80,000 750,000 100,000 500,000 50,000 In-lieu taxes SRP In Lieu 1,000,000 1,000,000 1,000,000 Miscellaneous Miscellaneous 487,000 471,400 443,000 Interest on investments General Fund General Fund Repair & Replacement Total General Fund $ 178,948,000 $ 204,825,400 $ 187,434,300 $ 16,400,000 10,310,000 120,000 30,000 33,000 26,893,000 $ 17,200,000 11,700,000 150,000 50,000 33,000 29,133,000 $ 17,300,000 11,800,000 120,000 20,000 33,000 29,273,000 $ $ 5,705,250 5,705,250 $ 705,250 705,250 $ 5,539,640 5,539,640 $ 2,369,190 17,585,000 19,954,190 $ 1,369,190 33,090,000 34,459,190 $ 2,318,890 25,590,000 27,908,890 SPECIAL REVENUE FUNDS HURF Vehicle License Tax Interest Income Streets Repair & Replacement Other Streets Revenue Grants Other Special Revenue System Development Fees $ $ 329 Table of Contents SCHEDULES A-G TOWN OF GILBERT Revenues Other Than Property Taxes Fiscal Year 2022 Schedule C ESTIMATED REVENUES 2021 SOURCE OF REVENUES CDBG/HOME 2,746,000 2,746,000 $ 942,160 1,806,070 2,748,230 $ 850,780 1,871,400 2,722,180 85,000 85,000 $ 85,000 85,000 $ 85,000 85,000 $ $ 5,580,000 5,580,000 $ 819,800 819,800 $ 4,169,940 4,169,940 $ $ 138,931,350 138,931,350 $ 30,489,026 30,489,026 $ 229,722,450 229,722,450 Total Special Revenue Funds $ 202,504,040 $ 101,046,516 $ 302,167,100 $ 5,342,840 25,000 5,367,840 $ 4,759,630 25,000 4,784,630 $ 4,223,350 25,000 4,248,350 Total Debt Service Funds $ 5,367,840 $ 4,784,630 $ 4,248,350 $ 54,512,000 600,000 16,010,000 71,122,000 $ 55,317,000 500,000 16,000,000 71,817,000 $ 30,850,900 200,000 5,100,000 36,150,900 $ 31,126,000 200,000 4,280,000 35,606,000 $ 15,287,000 70,000 15,357,000 $ 16,277,000 55,000 16,332,000 Police Impound Ambulance Transport Other Funding Sources 2,607,020 2,607,020 $ 2,607,020 2,607,020 $ $ 942,160 1,806,070 2,748,230 $ $ ESTIMATED REVENUES 2022 $ PKID Streetlight Improvement District $ $ ACTUAL REVENUES* 2021 DEBT SERVICE FUNDS Special Assessments Investment Income $ ENTERPRISE FUNDS Water Operating Water Repair & Replacement Water and Water Resources SDF $ $ Wastewater Operating Wastewater Repair & Replacement Wastewater SDF $ 51,350,000 600,000 10,050,000 62,000,000 $ 30,585,000 200,000 4,460,000 35,245,000 Env Services Residential $ Env Services Residential Repair & Replacement $ 14,945,000 55,000 15,000,000 330 Table of Contents SCHEDULES A-G TOWN OF GILBERT Revenues Other Than Property Taxes Fiscal Year 2022 Schedule C ESTIMATED REVENUES 2021 SOURCE OF REVENUES Env Services Commercial $ Env Services Commercial Repair & Replacement $ 2,732,000 2,000 2,734,000 Environmental Compliance Env Compliance Repair & Replacement ACTUAL REVENUES* 2021 $ 2,638,000 8,000 2,646,000 $ 5,697,000 5,000 5,702,000 Total Enterprise Funds $ ESTIMATED REVENUES 2022 $ 2,797,000 2,000 2,799,000 $ 4,505,000 50,000 4,555,000 $ 5,058,000 5,000 5,063,000 120,681,000 $ 129,830,900 $ 131,617,000 $ $ 8,441,000 8,441,000 $ 7,702,000 7,702,000 $ 8,911,000 8,911,000 $ $ 18,285,000 18,285,000 $ 19,330,000 19,330,000 $ 19,460,000 19,460,000 $ $ 1,365,000 1,365,000 $ 1,365,000 1,365,000 $ 1,365,000 1,365,000 $ 2,880,000 2,880,000 $ 2,500,000 2,500,000 $ INTERNAL SERVICE FUNDS Fleet Maintenance Health Self Insurance Dental Self Insurance Workers' Compensation $ $ Total Internal Service Funds $ 28,091,000 $ 31,277,000 $ 32,236,000 TOTAL ALL FUNDS $ 535,591,880 $ 471,764,446 $ 657,702,750 * 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. 331 Table of Contents SCHEDULES A-G TOWN OF GILBERT Other Financing Sources/ and Interfund Transfers Fiscal Year 2022 Schedule D FUND GENERAL FUND General Fund Operating $ General Fund Repair & Replacement Total General Fund $ SPECIAL REVENUE FUNDS Streets $ Streets Repair & Replacement CDBG/HOME Police Impound Ambulance Transport System Development Fees Other Funding Sources Total Special Revenue Funds $ DEBT SERVICE FUNDS Debt Service $ Total Debt Service Funds $ CAPITAL PROJECTS FUNDS Redevelopment $ Streets Traffic Control Parks and Recreation Municipal Facilities Water Wastewater Storm Water Total Capital Projects Funds $ ENTERPRISE FUNDS Water $ Water Repair & Replacement Wastewater Wastewater Repair & Replacement Env Services Residential Env Svc Residential Repair & Replace Env Services Commercial Env Svc Commercial Repair & Replace Environmental Compliance Env Compliance Repair & Replace Total Enterprise Funds $ INTERNAL SERVICE FUNDS Fleet $ Fleet Repair & Replacement Total Internal Service Funds $ TOTAL ALL FUNDS $ OTHER FINANCING 2022 SOURCES INTERFUND TRANSFERS 2022 IN $ $ $ $ $ $ 7,753,810 14,300,000 22,053,810 $ $ 43,715,440 18,577,860 62,293,300 164,000 670,000 $ 14,527,910 1,385,380 15,000 176,000 70,341,190 69,867,950 156,313,430 100,000 176,000 $ $ 1,110,000 $ $ $ $ $ 28,220,220 28,220,220 $ $ $ $ $ $ $ 8,053,140 76,536,500 12,123,520 12,643,560 49,753,240 79,955,090 82,888,430 2,736,000 324,689,480 $ $ $ $ 15,705,000 1,035,000 10,200,000 36,386,860 60,777,360 25,291,520 52,446,260 6,298,090 1,345,000 734,020 365,000 $ $ $ $ 2,500,000 31,150,000 $ $ $ 300,000 300,000 $ $ 407,523,510 332 $ 3,628,510 1,883,000 187,445,620 $ 307,420 1,163,740 1,471,160 $ 407,523,510 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Fund Fiscal Year 2022 Schedule E ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2021 FUND/DEPARTMENT EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2021 GENERAL FUND Mayor and Council $ Manager Emergency Mgt and Safety Digital Government Intergovernmental Relations Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Services Management Services Municipal Court Development Services Police Fire and Rescue Parks and Recreation Public Works GF Replacement Non-Departmental Total General Fund $ 776,890 1,770,730 325,930 1,830,120 417,660 2,494,350 14,812,810 2,612,810 742,750 1,193,380 3,860,120 3,024,750 3,395,990 8,208,740 58,715,270 34,754,500 24,461,240 751,670 8,296,670 33,442,340 205,888,720 SPECIAL REVENUE FUNDS Streets $ Grants CDBG/HOME Police Impound Ambulance Transport Special Districts Development Fees Other Special Revenue Total Special Revenue Funds $ 26,630,470 5,705,250 1,386,140 183,710 6,682,620 3,056,450 1,328,600 3,149,000 48,122,240 $ DEBT SERVICE FUNDS Debt Service $ Total Debt Service Funds $ $ 34,000 72,110 ACTUAL EXPENDITURES/ EXPENSES* 2021 $ 10,000 107,560 10,980 100,000 5,970 19,690 37,000 38,910 152,343 139,075 465,060 17,220 24,540,193 25,750,111 $ $ $ $ 799,680 1,722,280 544,590 1,889,790 428,490 2,510,770 16,156,250 2,915,950 762,470 1,000,750 3,885,020 3,158,010 3,521,940 8,354,750 61,716,320 37,782,490 26,509,260 860,040 10,475,840 49,091,000 234,085,690 $ $ 940,300 (16,300) 804,798 $ 24,547,524 636,295 807,775 149,721 3,067,060 3,004,139 1,328,600 2,537,933 36,079,047 $ 25,561,170 5,539,640 1,360,620 178,580 4,493,940 2,929,460 1,000,640 2,989,090 44,053,140 63,287,490 63,287,490 $ $ $ $ 58,943,610 58,943,610 $ $ 54,364,410 54,364,410 OTHER FUNDING SOURCES Capital Projects $ Total Other Funding Sources $ 120,595,810 120,595,810 $ $ (33,247,474) $ (33,247,474) $ 11,129,504 11,129,504 $ $ 203,178,210 203,178,210 CAPITAL PROJECT FUNDS Redevelopment Streets Traffic Control Parks and Recreation Municipal Facilities 8,614,630 121,249,330 11,197,730 23,116,160 76,417,910 $ 1,017,500 45,000 1,041,873 30,281,159 2,419,175 5,594,205 19,942,137 $ 8,053,140 76,536,500 12,123,520 12,643,560 49,753,240 $ (113,702) $ (5,500) 789,838 1,342,311 322,038 1,756,687 419,974 1,972,985 12,280,398 2,705,140 695,497 635,877 3,648,598 2,963,278 3,420,046 7,875,543 57,316,381 34,313,175 23,215,679 572,162 2,355,530 35,768,770 194,369,907 BUDGETED EXPENDITURES/ EXPENSES 2022 581,860 282,000 333 $ Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Fund Fiscal Year 2022 Schedule E ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2021 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2021 ACTUAL EXPENDITURES/ EXPENSES* 2021 BUDGETED EXPENDITURES/ EXPENSES 2022 Water Wastewater Storm Water Total Capital Project Funds $ 117,685,720 76,868,100 2,191,000 437,340,580 3,148,768 2,931,255 5,913,255 8,160,823 79,955,090 82,888,430 2,736,000 324,689,480 ENTERPRISE FUNDS Water $ Wastewater Env Services Residential Env Services Commercial Environmental Compliance Total Enterprise Funds $ 37,427,740 24,080,590 20,990,720 3,226,000 3,605,580 89,330,630 FUND/DEPARTMENT $ 8,006,383 $ 73,352,627 $ $ (2,513,318) $ (824,316) 34,721,808 21,668,047 17,913,645 2,720,511 2,560,032 79,584,043 $ $ (190,000) (2,684) (3,530,318) $ INTERNAL SERVICE FUNDS Fleet Maintenance $ Health Self-Insurance Dental Self-Insurance Workers' Compensation Total Internal Service Funds $ 8,660,060 18,297,380 1,317,000 $ 3,000 $ 28,274,440 $ 2,213,500 2,216,500 TOTAL ALL FUNDS $ 992,839,910 $ $ 39,456,590 25,253,460 23,170,170 3,531,640 3,675,340 95,087,200 $ $ 7,312,204 20,378,740 1,317,000 554,400 29,562,344 $ 9,099,600 20,088,280 1,372,000 2,234,500 32,794,380 $ 483,021,082 $ 988,252,510 * Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year. 334 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2022 Schedule F DEPARTMENT/FUND ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2021 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2021 ACTUAL EXPENDITURES/ EXPENSES* 2021 BUDGETED EXPENDITURES/ EXPENSES 2022 Mayor and Council General Fund $ Department Total $ 776,890 776,890 $ $ 34,000 34,000 $ $ 789,838 789,838 $ $ 799,680 799,680 Manager General Fund $ CDBG/HOME Special Revenue Department Total $ 1,770,730 1,386,140 57,430 3,214,300 $ 72,110 $ $ $ 72,110 $ 1,342,311 807,775 57,430 2,207,516 1,722,280 1,360,620 59,540 3,142,440 Emergency Mgt and Safety General Fund $ Grants Department Total $ 325,930 134,290 460,220 Digital Government General Fund $ Special Revenue Department Total $ 1,830,120 5,810 1,835,930 Intergovernmental Relations General Fund $ Special Revenue Department Total $ 417,660 82,600 500,260 $ $ $ $ $ $ $ $ $ 10,000 $ $ 10,000 $ 107,560 107,560 $ $ $ 322,038 134,290 456,328 1,756,687 5,810 1,762,497 419,974 83,259 503,233 $ $ $ $ $ $ 544,590 134,530 679,120 1,889,790 9,940 1,899,730 $ 428,490 77,710 506,200 1,972,985 $ $ $ 2,510,770 100,000 2,610,770 Economic Development General Fund $ Special Revenue Department Total $ 2,494,350 $ $ $ Information Technology General Fund $ Department Total $ 14,812,810 14,812,810 $ $ 10,980 10,980 $ $ 12,280,398 12,280,398 $ $ 16,156,250 16,156,250 Human Resources General Fund $ Department Total $ 2,612,810 2,612,810 $ $ 100,000 100,000 $ $ 2,705,140 2,705,140 $ $ 2,915,950 2,915,950 Management and Budget General Fund $ Department Total $ 742,750 742,750 $ $ $ $ 695,497 695,497 $ $ 762,470 762,470 Town Clerk General Fund $ Department Total $ 1,193,380 1,193,380 $ $ $ $ 635,877 635,877 $ $ 1,000,750 1,000,750 Legal Services General Fund $ Department Total $ 3,860,120 3,860,120 $ $ $ $ 3,648,598 3,648,598 $ $ 3,885,020 3,885,020 2,494,350 5,970 5,970 335 1,972,985 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2022 Schedule F DEPARTMENT/FUND ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2021 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2021 ACTUAL EXPENDITURES/ EXPENSES* 2021 BUDGETED EXPENDITURES/ EXPENSES 2022 Management Services General Fund $ Department Total $ 3,024,750 3,024,750 $ $ 19,690 19,690 $ $ 2,963,278 2,963,278 $ $ 3,158,010 3,158,010 Municipal Court General Fund $ Special Revenue Department Total $ 3,395,990 568,340 3,964,330 $ 37,000 $ $ $ 37,000 $ 3,420,046 456,614 3,876,660 3,521,940 534,570 4,056,510 Development Services General Fund $ Special Revenue Department Total $ 8,208,740 860,000 9,068,740 $ 38,910 $ $ 38,910 $ Police General Fund $ Police Impound Grants Special Revenue Department Total $ 58,715,270 183,710 57,690 421,250 59,377,920 $ 152,343 $ $ 152,343 $ Fire and Rescue General Fund $ Ambulance Transport Grants Special Revenue Department Total $ 34,754,500 6,682,620 513,270 64,410 42,014,800 $ 139,075 $ Parks and Recreation General Fund $ Special Revenue Department Total $ 24,461,240 39,270 24,500,510 Public Works General Fund $ Streets Fund Water Fund Wastewater Fund Env Services Residential Env Services Commercial Environmental Compliance Department Total $ 751,670 26,630,470 37,427,740 24,080,590 20,990,720 3,226,000 3,605,580 116,712,770 (5,500) $ 133,575 $ $ 465,060 $ $ 465,060 $ $ 17,220 $ (113,702) (2,513,318) (824,316) (190,000) (2,684) (3,626,800) $ $ 336 7,875,543 860,000 8,735,543 57,316,381 149,721 167,543 421,250 58,054,895 34,313,175 3,067,060 334,462 64,410 37,779,107 23,215,679 39,270 23,254,949 572,162 24,547,524 34,721,808 21,668,047 17,913,645 2,720,511 2,560,032 104,703,729 $ $ $ $ $ $ $ $ $ $ $ 8,354,750 860,000 9,214,750 61,716,320 178,580 405,110 212,880 62,512,890 37,782,490 4,493,940 64,560 42,340,990 26,509,260 20,000 26,529,260 860,040 25,561,170 39,456,590 25,253,460 23,170,170 3,531,640 3,675,340 121,508,410 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2022 Schedule F DEPARTMENT/FUND Special Revenue and Non-Operating Repair and Replacement $ 8,296,670 Non-Departmental 33,442,340 Miscellaneous Grants 5,000,000 Special Districts 3,056,450 Development Fees 1,328,600 Other Special Revenue 1,049,890 Debt Service 63,287,490 Other Funding Sources 120,595,810 Capital Project Funds 437,340,580 Internal Services 28,274,440 Department Total $ 701,672,270 TOTAL ALL FUNDS $ EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2021 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2021 $ ACTUAL EXPENDITURES/ EXPENSES* 2021 $ 24,540,193 940,300 (16,300) (33,247,474) 8,006,383 2,216,500 2,439,602 $ $ 992,839,910 2,355,530 35,768,770 3,004,139 1,328,600 549,890 58,943,610 11,129,504 73,352,627 29,562,344 215,995,014 483,021,082 BUDGETED EXPENDITURES/ EXPENSES 2022 $ $ 10,475,840 49,091,000 5,000,000 2,929,460 1,000,640 1,049,890 54,364,410 203,178,210 324,689,480 32,794,380 684,573,310 988,252,510 * Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year. 337 Table of Contents SCHEDULES A-G TOWN OF GILBERT Full-Time Employees and Personnel Compensation Fiscal Year 2022 Schedule G FUND GENERAL FUND Full-Time Equivalent (FTE) 2022 Employee Salaries and Hourly Costs 2022 Retirement Costs 2022 Total Estimated Personnel Compensation 2022 Other Benefit Costs 2022 Healthcare Costs 2022 1170.74 $ 97,529,247 $ 14,952,782 $ 16,717,930 $ 5,410,941 $ 134,610,900 1.00 $ 56.66 $ 6,653 421,331 $ 20,049 831,024 $ 3,880 248,068 $ $ 774,975 SPECIAL REVENUE FUNDS Roadway and Maintenance Streets Grants CDBG Parkway Improvement District Court Automation Court Enhancement Police Impound Ambulance Transport Native American Intership Total Special Revenue Funds 1.65 3.10 1.00 1.00 1.90 39.56 0.80 106.67 $ 56,608 3,498,667 67,170 128,710 178,982 82,504 38,238 110,453 2,264,492 24,967 6,450,791 CAPITAL PROJECTS FUNDS CIP Administration Total Capital Projects Funds 14.90 $ 14.90 $ 1,587,279 1,587,279 $ $ ENTERPRISE FUNDS Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Total Enterprise Funds 137.93 $ 49.50 85.81 8.44 12.59 294.27 $ 8,948,356 3,092,544 4,669,081 569,999 685,612 17,965,592 $ INTERNAL SERVICE FUND Fleet Maintenance Health Self Insurance Total Internal Service Fund 26.00 $ 1.00 27.00 $ 1,690,402 76,708 1,767,110 $ TOTAL ALL FUNDS 1613.58 $ 125,300,019 $ 9,299 12,371 5,988 2,768 7,368 159,152 1,910 450,804 $ 87,190 4,999,090 67,170 182,200 260,880 116,010 62,870 165,080 3,408,240 26,910 9,375,640 223,034 223,034 $ $ 112,706 112,706 $ $ 2,111,330 2,111,330 1,958,288 616,351 1,213,029 135,499 157,599 4,080,766 $ 636,816 220,395 329,611 40,566 50,002 1,277,390 $ 12,622,600 4,304,920 6,772,960 813,780 977,210 25,491,470 $ $ 117,265 5,544 122,809 $ $ 369,266 17,258 386,524 $ 2,374,700 109,030 2,483,730 $ 23,107,324 $ 7,374,650 $ 174,073,070 15,664 20,974 10,239 4,745 14,304 281,065 $ 28,527 48,553 17,279 17,119 32,955 703,531 33 1,699,070 188,311 188,311 $ $ 1,079,140 375,630 561,239 67,716 83,997 2,167,722 $ $ $ 197,767 9,520 207,287 $ 18,291,077 $ 338 $ $ $ Table of Contents GLOSSARY/ACRONYMS 311 Citizen engagement tool that allows residents to report quality-of-life issues and request Gilbert Services. Residents can report issues, provide pictures, videos and specific descriptions of the issue. The tool allows residents to track the progress of their issue and be notified when it is resolved. ACA Affordable Care Act is a comprehensive health care reform law enacted in March 2010. Account Financial reporting unit for budget, management, or accounting purposes. Accrual An accounting process that matches revenue to the period earned and the expenditures to the period incurred. ACFR An Annual Comprehensive Financial Report (ACFR) is a set of U.S. government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB). Actuals Refers to the actual expenditures paid by and revenues paid to Gilbert. ADA Americans with Disabilities Act is the Federal Law regarding issues and facilities for those with disabilities. ADEQ Arizona Department of Environmental Quality administers a variety of programs to improve the health and welfare of our citizens and ensure the quality of Arizona’s air, land, and water resources meets healthful, regulatory standards. Adoption A formal action taken by the Town Council that sets the spending limits for the fiscal year. ADWR Arizona Department of Water Resources is a state agency that administers and enforces groundwater laws in Arizona. ADMP Area Drainage Master Plan provides minimum criteria and standards for flood control and drainage relating to land use and development. AF Acre-feet/foot is a unit of volume commonly used in the United States in reference to large-scale water resources, such as reservoirs, aqueducts, canals, sewer flow capacity, and river flows. One acre-foot is equal to 325,851 3/7th gallons of water. Alex Gilbert launched our Open Data Portal and created a character, named Alex, to help connect the dots on how to use our data on other websites, applications or research. Allocation A component of an appropriation that is earmarked for expenditure by specific organization units and/or for special purposes, activities, or objects. 339 Table of Contents GLOSSARY/ACRONYMS AMWUA Arizona Municipal Water Users Association is a voluntary, non-profit corporation established by municipalities in Maricopa County for the development of urban water resources policy. Appropriation A legal authorization granted by Council which permits Gilbert to make expenditures of resources and to incur obligations for specific purposes. Arizona Auditor General Schedules A-G Arizona Revised Statutes (A.R.S.) §§42-17101 and 42-17102 require cities and towns to prepare annual budgets on forms the Office of the Auditor General developed. The official forms on Schedules A through G include all elements statute requires that the cities and towns must include in their budget. ARPA American Rescue Plan Act is a bill that provides federal funds to local governments to address the impacts of COVID-19. ASR Aquifer storage recovery Assessed Valuation A valuation placed upon real estate or other property by the County Assessor and the state as a basis for levying taxes. Asset Valuable resource that an entity owns or controls. They represent probable future economic benefits and arise as a result of past transactions or events. ASU Arizona State University, a state-funded university. Audit A formal examination, correction, and official endorsing of financial accounts undertaken annually by an accountant. Available Fund Balance Funds remaining from the prior year which are available for appropriation and expenditure in the current year. AZDOR Arizona Department of Revenue is organized to achieve the efficient collection and processing of taxes, timely enforcement of tax laws and accurate valuation of property. Balanced Budget Each fund in the budget must be in balance; total anticipated revenues plus beginning undesignated fund balance must equal or exceed total expenditure appropriations for the upcoming fiscal year. Bond A written instrument to pay a specified sum of money (the face value or principal amount) on a specified date (the maturity date) at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond resolution or ordinance. 340 Table of Contents GLOSSARY/ACRONYMS Bond – General Obligation (G.O.) Bonds Bonds that finance a variety of public projects and require voter approval. These bonds are backed by the full faith and credit of the Town. Limitations for bonding capacity are set by State statute. The Town may issue general obligation bonds up to 20% of its secondary assessed valuation for water, wastewater, artificial lighting, parks, open space, public safety and emergency services, streets, transportation, and recreational facility improvements. The Town may issue general obligation bonds up to 6% of its secondary assessed valuation for any other general-purpose improvement. Bond – Highway User Revenue (HURF) Bonds This type of revenue bond is used solely for street and highway improvements and requires voter approval. State law imposes the maximum limitation of highway user revenue that shall be used for debt servicing of revenue bonds. The amount shall not exceed 50% of the total from highway user revenue for the previous twelve-month period. Bond – Municipal Property Corporation (MPC) Bonds This is a source of funding used to build current municipal facilities as well as major water and wastewater infrastructure facilities. Pledged against these bonds are the excise taxes of the community which include Town sales tax, franchise tax revenue, State shared sales tax, revenue sharing, and system development fee collections for growth-related projects. The corporation owns the resulting infrastructure and leases it to the Town in the amount of the required annual debt service. Once the bonds are paid in full, the infrastructure is deeded over to the town. MPC bonds do not require voter approval. Bond – Revenue Bonds Revenue Bonds are payable from a specific source of revenue, do not pledge the full faith and credit of the issuer, and do not affect the property tax rate. Pledged revenues may be derived from the operation of the financed project, grants, and excise or other specified nonproperty tax. These bonds require voter approval. Bond Refinancing The payoff and reissuance of bonds to obtain better interest rates and/or bond conditions. Budget A financial plan proposed for raising and spending money for specified programs, functions, or activities during the fiscal year. A detailed annual operating plan expressed in terms of estimated revenues and expenses for conducting programs and related services. CAP – Central Arizona Project Central Arizona Project (CAP) is Arizona's single largest resource for renewable water supplies. CAP is designed to bring about 1.5 million acre-feet of water from the Colorado River to Central and Southern Arizona every year. Capital Improvement Includes any expenditure over $100,000 for repair and replacement of existing infrastructure as well as development of new facilities to accommodate future growth. 341 Table of Contents GLOSSARY/ACRONYMS CIP – Capital Improvement Plan The Capital Improvement Plan is a comprehensive plan of capital investment projects which identifies priorities as to: need, method of financing, project costs, and revenues that will result during a five-year period. The first year of the program represents the capital budget for the ensuing fiscal year and must be formally adopted during the budget process. Capital Outlay Purchase of an asset with a value greater than $10,000 that is intended to continue to be held or used for a period greater than two years. Capital Outlay can be land, buildings, machinery, vehicles, furniture, and other equipment. CAPRA Commission for Accreditation of Park and Recreation Agencies provides quality assurance and quality improvement of accredited park and recreation agencies throughout the United States by providing agencies with a management system of best practices. CARES Coronavirus Aid, Relief, and Economic Security Act is a bill that provides federal funds local governments to address the impacts of COVID-19. Carryforward Year-end savings that can be carried forward to cover expenses of the next fiscal year. These funds can also be appropriations for encumbered amounts made in one fiscal year that are re-appropriated in a subsequent fiscal year. CAWCD Central Arizona Water Conservation District is a multi-county water conservation district that acts as the operating agent of the Central Arizona Project (CAP). CDBG Community Development Block Grants provide Federal Grant Program funds on an annual basis to support specific low to moderate income community development opportunities. CFS Calls for Service generally refer to assignments that are typically distributed to public safety professionals that require their presence to resolve, correct or assist a particular situation. CNG Compressed Natural Gas is a fuel which can be used in place of gasoline, diesel fuel and propane. COBRA The Consolidated Omnibus Budget Reconciliation Act (COBRA) gives workers and their families who lose their health benefits the right to choose to continue group health benefits provided by their group health plan for limited periods of time under certain circumstances such as voluntary or involuntary job loss, reduction in the hours worked, transition between jobs, death, divorce, and other life events. Qualified individuals may be required to pay the entire premium for coverage up to 102 percent of the cost to the plan. 342 Table of Contents GLOSSARY/ACRONYMS Consumer Price Index A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). Contingency An amount included in the budget that is not designated for a specific purpose. The contingency amount is budgeted for emergencies and unforeseen events. Contractual Services Services rendered to a government by private firms, individuals or other governmental agencies. Examples include utilities, rent, maintenance agreements and professional consulting services. CQI Continuous Quality Improvement is an integral part of the Town’s culture to ensure that operations are continually improved and updated. CSU Crime Scene Unit located in the Gilbert Police Department. DDACTS Data Driven Approaches to Crime and Traffic Safety integrate locationbased crime and traffic data to establish effective and efficient methods for deploying law enforcement and other resources. Debt Limit A state-imposed limit on the amount of debt that can be issued. Debt Service Principal and interest payments on outstanding bonds. Department A major administrative division of the Town that indicates overall management responsibility for an operation or a group of related operations within a functional area. Depreciation Expiration in the service life of capital assets attributed to wear and tear, deterioration, inadequacy or obsolescence. DHS Department of Homeland Security Division A group of homogeneous cost centers within a department. EDEN The Town’s Enterprise Resource Planning (ERP) software that consists of the following software modules: General Ledger, Accounts Payable, Accounts Receivable, Fixed Assets, Budget, Human Resources, Payroll, Business Licensing and Utility Billing. The system is currently being replaced by MUNIS. EDGE EDGE stands for ‘Employee’s Driving Gilbert’s Excellence’. EDGE combines Continuous Quality Improvement and Lean Six Sigma and educates employees on methods for aligning people, process and technology to deliver efficient, effective and customer-focused services. Effluent Wastewater that has been treated to required standards and is released from the treatment plant. 343 Table of Contents GLOSSARY/ACRONYMS EMF Under the Watershed Protection and Flood Prevention Act, Public Law 566, the East Maricopa Floodway (EMF) was designed and constructed. The EMF is a compacted earth, concrete and riprap channel that provides 100-year flood protection for the Williams Chandler watershed area. Encumbrance The legal commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure. EnDVr End Domestic Violence Responsibly is a program run by the Prosecutors Office and Courts and centers around Domestic Violence related issues in Gilbert. Enterprise Funds A sub-set of the Proprietary Fund Type that requires accounting for activities like a business where the results indicate income or loss from operations. EPA Environmental Protection Agency sets regulatory limits for the amounts of certain contaminants in water provided by public water systems. These standards are required by the Safe Drinking Water Act. Executive Team Team made up of the Town Manager, Assistant Town Manager, Department Directors, and designated management staff. Expenditure Actual outlay of funds for obtaining assets or goods and services regardless of when the expense is actual paid. FCDMC Flood Control District of Maricopa County FCU Financial Crimes Unit located in the Gilbert Police Department. FMIS Financial Management Information Systems FTE Full-Time Equivalent converts positions to the decimal equivalent of a full-time position primarily based on 2,080 hours per year. For example, a part-time clerk working 20 hours per week would be equivalent to 0.50 FTE. Fund A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources. Fund Balance Represents the net difference between total financial resources and total appropriated uses. Fiscal Year (FY) Fiscal Year is the period designated for the beginning and ending of financial transactions. The Town fiscal year is July 1 to June 30. FVU Family Violence Unit located in the Gilbert Police Department. GASB Governmental Accounting Standards Board 344 Table of Contents GLOSSARY/ACRONYMS GAAP Generally Accepted Accounting Principles are the uniform minimum standards and guidelines for financial accounting and reporting which govern the form and content of the basic financial statements of an entity. These principals encompass the conventions, rules, and procedures that define the accepted accounting practices at a particular time. GCUHF Gilbert Chandler Unified Holding Facility is a detention facility owned by Gilbert and operated in partnership with City of Chandler. General Fund Primary fund used to provide resources for day-to-day activities that provide general public benefit, and services that provide support to direct service areas; the fund to be used for all financial resources except those required to be accounted for in another fund. Examples include Police, Fire and Parks and Recreation. General Plan A planning and legal document that outlines the community vision in terms of land use. GFOA Government Finance Officers Association is the professional association of state/provincial and local finance officers in the United States and Canada and has served the public finance profession since 1906. Members are dedicated to the sound management of government financial resources. GFRD Gilbert Fire and Rescue Department Gilbert Wellness Gilbert Wellness is a program implemented in FY 2016 to educate and support employee wellness. GIS Geographic Information System is a computer system that places layers of geographic information in a useful order to provide answers to questions regarding land. GO Bonds General Obligation Bonds are secured by Gilbert property tax and must be approved by a vote of the citizens. Goal Desired end result statement that provides a framework for what will be accomplished. Governmental Fund General, Special Revenue, Debt Service, Capital Projects, and Trust Funds. Refers to the use of fund accounting in which funds are set up for specific sources of revenues. The main purpose is stewardship of financial resources received and expended in compliance with legal or other requirements. GPD Gilbert Police Department 345 Table of Contents GLOSSARY/ACRONYMS GPEC Greater Phoenix Economic Council aims to attract quality businesses to the Greater Phoenix region from around the world, and to advocate and champion foundational efforts to improve the region’s competitiveness. Grants State and Federal subsidies received in response to a specific need. GSF Groundwater Storage Facility is a water exchange authorized under state law where the operator of the GSF (typically an irrigation district) will substitute renewable surface water (CAP water) for groundwater that it has a legal right to pump. This substitution of surface water for groundwater essentially “saves” groundwater that would have been pumped and is legally considered analogous to direct recharge. The customer storing at a GSF receives long-term storage credits that can later be recovered and not counted as groundwater pumping. GWRP Greenfield Water Reclamation Plant is located at 4400 S Greenfield Road and operating in partnership with the City Mesa and City of Queen Creek. Heritage District Historic Downtown Gilbert is an area of up-scale restaurants, entertainment, and shopping. HOA Homeowners Association is an organization of all owners of land in the development that is governed by a board. The HOA collects fines and assessments from the homeowners, maintains the common areas, and enforce the association’s governing documents, including rules regarding construction and maintenance of individual homes. HOME HOME Investment Partnership Funds are provided by the U.S. Department of Housing and Urban Development (HUD) and are used to fund a wide range of activities including building, buying, and/or rehabilitation of affordable housing for rent, homeownership or providing rental assistance to low-income people. HHW Household Hazardous Waste is a facility in Gilbert that accepts items that are considered inappropriate to dispose of in the landfill. HIPPA Health Insurance Portability and Accountability HMI Human machine interface enables machines and humans to communicate with each other. HURF Highway User Revenue Fund is a separate funding source dedicated to provide support for street improvements and maintenance. HVAC Heating Ventilation and Air Conditioning ICMA International City/County Management Association is an association representing professionals in local government management. ICPMS Inductively coupled plasma mass spectrometry is an analytical technique that can be used to measure elements at trace levels in biological fluids. 346 Table of Contents GLOSSARY/ACRONYMS IGA Intergovernmental Agreement is a contract between governmental entities as authorized by State law. IISNS Internally Illuminated Street Name Sign Improvement District (ID) Formed to address major capital needs that benefit specific property owners. Bonds are issued to finance these improvements, and are repaid by assessments on affected property owners. Infrastructure The physical assets of the town. Assets include streets, water, wastewater, public buildings, and parks. Infrastructure Improvement Plan An Infrastructure Improvement Plan is a written plan identifying the necessary public services that are subject to system development fees. Internal Service Fund (ISF) A sub-set of the Proprietary Fund Type that accounts for the activity of internal functions providing service to other functional areas. An Internal Service Fund receives revenue by charging other areas in the Town based on services provided. ITS Intelligent Traffic Systems IVR Interactive Voice Response JCEF The Judicial Collection Enhancement Fund was established to improve the administration of justice by enhancing the enforcement of court orders. Lean Six Sigma Lean Six Sigma allows quality and efficiency improvements to be effectively realized. The focus of Lean is about speed, efficiency and taking waste out of a process. Six Sigma focuses on effectiveness and removal of errors. When combined and implemented properly, it can be a powerful management tool that can greatly improve an organization’s performance, by providing a structured approach to resolving problems. Liability An obligation of the entity to convey something of value in the future. Liabilities are probable future sacrifices of economic benefit that arise as a result of past transactions or events. LRIP Long Range Infrastructure Plan is a plan that includes an asset inventory, condition based assessment and programmed repair and replacement of all Town infrastructure assets. Focusing on strategic investments in infrastructure and reducing the overall cost of ownership. LTAF Local Transportation Assistance Fund LTFP Long Term Financial Plan LUCITY Work order management software. 347 Table of Contents GLOSSARY/ACRONYMS MAG Maricopa County Association of Governments was formed in 1967. It is a voluntary association of governments and Indian communities formed to address regional issues in Maricopa County. MAG is the designated Regional Planning Agency and consists of 31 member agencies. Major Fund Any fund whose revenues or expenditures, excluding other financing sources and uses, constitute more than 10 percent of the revenues or expenditures of the appropriated budget. Master Plan A planning document that takes an area of interest and creates a comprehensive future for that area. For example, a storm water master plan would provide information regarding the location of storm water facilities, the potential timing, the barriers, and the costs. MCL Maximum Containment Level MGD Million Gallons per Day Modified Accrual A basis of accounting used by governmental funds where revenue is recognized in the period it is available and measurable, and expenditures are recognized at the time a liability is incurred. MPC Municipal Property Corporation is a non-profit corporation created by Gilbert as a funding mechanism for Capital Improvement projects. The board is governed by citizens appointed by Council. MPC Mobile for Public Safety MUNIS The Town’s Enterprise Resource Planning (ERP) software that consists of the following software modules: General Ledger, Accounts Payable, Accounts Receivable, Fixed Assets, Budget, Human Resources and Payroll. NACE National Association of Corrosion Engineers NASC North Area Service Center located at 900 East Juniper Avenue. The facility includes a Public Works Yard and an Equipment Repair Shop. NIA Non-Indian Agriculture is a name assigned to Colorado River water delivered by the Central Arizona Project (CAP) that was originally bought by agricultural water users in Maricopa, Pinal, and Pima Counties. NWTP North Water Treatment Plant is situated on the eastern canal receiving water from the SRP (mixture of salt river and verde river). Water delivered from the NWTP is treated using the conventional methods of coagulation, flocculation, sedimentation, and filtration. Objectives Targets for accomplishing goals that are specific, measurable, attainable, results-oriented, and time-bound. OnBase Gilbert’s digital records management system. 348 Table of Contents GLOSSARY/ACRONYMS Operating Budget The portion of the budget associated with providing ongoing services to citizens, includes general expenditures such as personnel services, professional services, maintenance costs, and supplies. OSHA Occupational Safety and Health Administration is an agency of the United States Department of Labor. PCI Pavement Condition Index is an index that communicates the condition of driving surfaces on a 100 point scale. PCU Property Crimes Until located in the Gilbert Police Department. Performance Measures Indication of levels of activity or outcomes of operations. PFMPC Public Facilities Municipal Property Corporation PKID Parkway Improvement Districts provide a method to maintain the parkways within specific areas and charge the cost to the benefited property with the property tax bill. PM-10 Regulations PM-10 (particulate matter less than 10 microns) regulations are also known as the “dust control regulations”. PM-10 emissions, including dust generating activities, are regulated by Maricopa County. It is a major component of the “brown cloud” in the metropolitan Phoenix area. Police Impound Police Impound was established as a result of Arizona law A.R.S. 283511 and requires mandatory tow and 30-day impound of vehicles when the driver commits specific civil traffic and criminal traffic offenses. PPP Public-Private Partnership Property Tax Levy The total amount to be raised by general property taxes for purposes specified in the Tax levy Ordinance. In Arizona, the property tax system is divided into primary and secondary rates. Property Tax – Primary Gilbert does not have a primary property tax. A Primary Property tax is a limited tax levy used for general government operations based on the Primary Assessed Valuation and Primary tax rate. The total levy for primary taxes is restricted to a 2% annual increase, plus allowances for annexations, new construction, and population increases. Property Tax – Secondary An unlimited tax levy restricted to general bonded debt obligations and for voter approved budget overrides. These taxes are based on the Secondary Assessed Valuation and Secondary Tax rate. PROWAG Public Right of Way Accessibility Guidelines Reserve To set aside a portion of a fund balance to guard against economic downturn or emergencies. Resource Constrained Process A budget process that is limited by the projected revenues based on current tax rates and fees. 349 Table of Contents GLOSSARY/ACRONYMS Revenue Receipts from items such as taxes, intergovernmental sources, user fees or resources from voter-authorized bonds, or system development fees. RFP Request for Proposal is a part of the competitive bidding process RFQ Request for Quotes is a part of the competitive bidding process. RMS Records Management System is an agency-wide system that provides for the creation, workflow management, storage, retrieval, retention, editing, reviewing and archiving of business information, records, documents, or files. ROW Right of Way is a publicly-owned area of land typically adjacent to a roadway. RTU Remote Terminal Unit RWCD Roosevelt Water Conservation District encompasses 40,000 acres and is situated in the south east corner of Maricopa County. SASC South Area Service Center is located at 4760 South Greenfield Road. The facility includes Police, Public Works, Hazardous Waste Collection and Equipment Repair Shop. SAU Special Assignment Unit located in the Gilbert Police Department. SCADA SCADA (Supervisory Control and Data Acquisition) is a software system used to automate and/or monitor industrial processes in various vertical markets: manufacturing, transportation, energy management, building automation, and any other field where real time operational data is used to make decisions. SDF System Development Fees are collected at the time a building permit is issued to pay for the cost of capital improvements required due to growth. Self-Insurance A calculated amount of money set aside to pay claims and compensate for future loss. SharePoint Microsoft software for the town’s intranet. The intranet is a communication and project collaboration tool for employees of all departments. The intranet also provides for live document management and process automation. SLID Street Light Improvement Districts are established to charge the cost of electricity for street lights to property in subdivisions based on the actual cost of electricity and allocated based on their home value. SM&O Service Management and Operations 350 Table of Contents GLOSSARY/ACRONYMS SPARK – App League Students Participate in App Resources and Knowledge (SPARK) App League is the first mobile application development contest for high school students. Created by Gilbert, Arizona in 2012, this nonprofit program is hosted in partnership with Arizona State University’s Ira A. Fulton Schools of Engineering and is sponsored by Google. Special Districts Special Districts are established to pay for specific statute allowed expenses. Special Revenue Special Revenue Funds are a type of fund required to be established to account for a specific activity. SRO School Resource Officers located in the Gilbert Police Department. SRP Salt River Project is two entities: the Salt River Project Agricultural Improvement and Power District, a political subdivision of the State of Arizona; and the Salt River Valley Water Users’ Association, a private corporation. Standard Operating Procedure Standard operating procedures are developed to educate and inform staff on how a process is to be performed to ensure accuracy and consistency in efforts and results. SRP Aesthetics Program SRP allocates funds to towns, cities and counties within SRP's service territory on an annual basis. Funds are used for aesthetic improvements to SRP water or power facilities (e.g., putting in block walls and landscaping around substations, undergrounding lower-voltage power lines [12kV or 69kV distribution lines], piping open ditches or enhancing canal-banks). SRP works directly with the municipalities to decide which projects each jurisdiction will fund with its allocation. State Shared Revenue Distribution of revenue collected by the State and shared based on established formulae that typically rely on population estimates. SVU Special Victims Unit located in the Gilbert Police Department. SVWTP Santan Vista Water Treatment Plant is located at 3695 E Ocotillo Road. This plant receives water from Central Arizona Project’s Colorado River watershed. From the CAP turnout, water is brought to the plant through approximately 14 miles of 48” ductile iron pipeline. The plant was built and is operating in partnership with City of Chandler. SWAT Special Weapons and Tactics team is a group of specially chosen police officers that have advanced training handling high risk situations and that use highly specialized equipment to resolve those situations. Third Party Administrator A Third Party Administrator is an organization that processes insurance claims or certain aspects of employee benefit plans for a separate entity. 351 Table of Contents GLOSSARY/ACRONYMS TI A Traffic Interchange is a combination of ramps and grade separations at the junction of two or more highways for the purpose of reducing traffic conflicts, improving safety, and increasing traffic capacity. Transfers Movement of cash from one fund to another to reimburse costs or provide financial support. TOC Total Organic Carbon is a constituent measured for regulatory reasons. TOC Traffic Operations Center TOG Town of Gilbert TSMO Transportation Systems and Management Operations Plan serves as a road map for future Intelligent Transportation Systems (ITS) projects, improvements and policies. TTHM Trihalomethanes are created when disinfectants react with naturallyoccurring materials in the water. ULDC Unified Land Development Code is a compilation of town codes that govern subdivision and development of lands. UPRR Union Pacific Railroad USSSA United States Specialty Sports Association VCU Violent Crimes Unit located in the Gilbert Police Department. VGBA Virginia Graeme Baker Act VLT Vehicle License Tax are revenues derived from state-shared vehicle license tax and are used for capital projects, preventive maintenance and debt service. Water Resource Master Plan A plan that combines all water resources: ground, surface, recharged, and reclaimed water, into one document to determine future actions required to maintain water resources in Gilbert. What Works Cities What Works Cities is a Bloomberg Philanthropies’ initiative to enhance the use of data and evidence in the public sector. Gilbert was selected as one of 10 new cities to participate in What Works Cities in 2017. WIGS Wildly Important Goals is a process developed by Franklin Covey that will help employees accomplish their goals while also managing the demands of day-to-day responsibilities. WPT Western Powerline Trail WRMPC Water Resources Municipal Property Corporation 352 Table of Contents GLOSSARY/ACRONYMS WRP Water Reclamation Plant WTP Water Treatment Plant Zero-Based Zero-Based is a method of budgeting in which all contractual expenses must be justified and approved for a given fiscal year. In Gilbert, one-third of the organization undergoes the zero-based process each fiscal year. Zoning A specific legal classification of property for purpose of development. 353 Table of Contents 354 Table of Contents Table of Contents Gilbert, Arizona Office of Management & Budget 50 E. Civic Center Drive Gilbert, AZ 85296 (480) 503-6871 gilbertaz.gov