FISCAL YEAR 2023 ANNUAL BUDGET Adopted June 14, 2022 TABLE OF CONTENTS INTRODUCTORY SECTION STREETS FUND Budget Message .............................................7 Guide to the Budget Document .....................11 GFOA Distinguished Budget Award ..............13 Key Officials and Staff...................................14 Organizational Charts ...................................16 Mission and Values .......................................18 Organization Focus Areas.............................19 Operational Excellence .................................25 Gilbert Facts .................................................26 Fund Structure ..............................................30 Budget Process ............................................33 Budget Calendar ...........................................35 Financial Policies ..........................................36 Streets Fund Summary .............................. 143 Streets Fund Benchmark............................ 145 Streets... .................................................... 146 ENTERPRISE FUNDS Enterprise Funds Summary ........................ 151 Enterprise Funds Benchmarks ................... 153 Water ......................................................... 155 Wastewater................................................ 157 Environmental Services - Residential ......... 159 Environmental Services - Commercial ........ 161 Environmental Compliance......................... 163 INTERNAL SERVICE FUNDS FINANCIAL OVERVIEW Internal Service Funds Summary ............... 167 Fleet Maintenance ..................................... 169 Health Self Insurance ................................. 171 Dental Self Insurance ................................. 173 Workers’ Compensation ............................. 175 General Liability ......................................... 177 Short-Term Financial Plans..........................47 Revenue and Expense Summary ..................47 Fund Balances..............................................49 Budget Summary ..........................................52 Revenue Summary by Fund..........................54 Revenue Summary by Fund by Type ............56 Revenue Detail .............................................58 Expense Summary .......................................64 Expense Detail .............................................66 Property Tax Rates .......................................74 Personnel Summary .....................................75 REPLACEMENT FUNDS Replacement Funds Summary ................... 181 Replacement Funds…………….................. 183 SPECIAL REVENUE Long-Term Financial Plans ..........................76 Long-Term Financial Planning ......................76 Revenue Sources .........................................83 Five-Year Forecasts......................................89 Special Revenue Funds Summary ............. 189 Special Revenue ........................................ 191 OTHER CAPITAL FUNDS Other Capital Funds Summary ................... 195 Guide to the Capital Improvement Plan…… 197 Capital Improvement Plan Summary .......... 198 Operating Impacts...................................... 202 Ten-Year Financial Plan ............................. 204 Street Project Locator ................................ 242 Street Projects Summary ........................... 243 Street Project Detail ................................... 246 Traffic Control Project Locator .................... 251 Traffic Control Projects Summary ............... 252 Traffic Control Project Detail....................... 253 Municipal Facilities Project Locator............. 255 Municipal Facilities Projects Summary........ 256 Municipal Facilities Project Detail ............... 258 Redevelopment Project Locator ................. 262 Redevelopment Projects Summary ............ 263 Redevelopment Project Detail .................... 264 Storm Water Project Locator ...................... 266 Storm Water Projects Summary ................. 267 Storm Water Project Detail ......................... 268 Water Project Locator ................................ 269 Water Projects Summary ........................... 270 Water Project Detail ................................... 272 GENERAL FUND General Fund Summary................................99 General Fund Benchmarks .........................102 Mayor and Council ......................................107 Town Manager............................................109 Digital Government .....................................111 Intergovernmental Relations .......................113 Economic Development ..............................115 Information Technology...............................117 Human Resources ......................................119 Management and Budget ............................121 Town Clerk .................................................123 Legal Services ............................................125 Finance and Management Services ............127 Municipal Court ...........................................129 Development Services ................................131 Police .........................................................133 Fire and Rescue .........................................135 Parks and Recreation .................................137 Engineering Services ..................................139 3 TABLE OF CONTENTS Wastewater Project Locator ........................278 Wastewater Projects Summary ...................279 Wastewater Project Detail ...........................281 Parks and Recreation Project Locator .........286 Parks and Recreation Projects Summary .... 287 Parks and Recreation Project Detail ............289 DEBT SERVICE Debt Service ...............................................295 APPENDIX Personnel Detail .........................................305 Capital Outlay .............................................328 Transfer Detail and Summary .....................332 Schedules A-G ...........................................335 Glossary/Acronyms.....................................348 4 Introductory Section __________________________________________ Budget Message Guide to the Budget Document GFOA Distinguished Budget Award Key Officials and Staff Organizational Charts Mission and Values Organization Focus Areas Operational Excellence Gilbert Facts Fund Structure Budget Process Budget Calendar Financial Policies Shaping a new tomorrow, today. Table of Contents BUDGET MESSAGE June 14, 2022 Honorable Mayor, Council Members, and the Gilbert Community: Gilbert and the local economy continued to grow during FY 2022. In calendar year 2021, Gilbert issued nearly 1,400 permits for new single family houses to be built and the Arizona Commerce Authority estimates over 3,500 net new jobs came to Gilbert the same year. For FY 2023, we will continue to focus on meeting citizen needs and providing excellent service to residents and businesses as we grow. We will also remain financially prepared meet economic challenges that may arise as the world continues to recover from the pandemic. With a population of 273,136 residents, Gilbert is Arizona’s fifth largest city. In 2022, Gilbert was recognized as a Finalist for the IDC Smart Cities Award and was also ranked the #1 Best City for Early Retirement (Smart Asset, 2022). Gilbert stands proud as the Best Place to Live in Arizona (Ranking Arizona, 2022). As the nation continues to rebound from the COVID-19 pandemic, the Town of Gilbert was ranked as #3 for Cities Whose Unemployment Rates are Bouncing Back Most (WalletHub, 2022). From FY 2013 to FY 2021, private investment in Gilbert’s four employment areas totaled over $1.2 Billion. STEM and STEM related job growth has outpaced total job growth over the last 5 years – 17.6% for STEM/STEM related vs. 11.4% total job growth (Lightcast, Inc., 2016-2021). Over the last 5 years, Gilbert has added 3.9 million square-feet of office, industrial/flex, and retail space to its inventory, representing an increase of 15.4%. (Costar, Q2 2017 – Q2 2022). In FY 2022, Gilbert’s economic development initiatives continued to yield positive results for the community. The #GilbertTogether Business Recovery program provided businesses with short, mid, and long- term support during the pandemic. Gilbert continued the long-term resiliency efforts 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. At the conclusion of FY22, Gilbert businesses had received nearly 1,500 hours of technical assistance and 1:1 coaching, and over 130 scholarships had been awarded to Gilbert residents. Gilbert’s employment areas also saw growth in FY 2022. In the Northwest employment area, SunCap Property Group broke ground on three new speculative light industrial/flex buildings at the Gilbert Spectrum development, totaling over 300,000 square-feet. In the Central Business District, Gilbert welcomed Zero Electric Vehicles (ZEVX), a leader in electric powertrain and energy management solutions for light-medium duty commercial vehicles, as its newest corporate tenant. ZEVX expanded to Gilbert with the buildout of their new 103,000-square foot, state-of-the-art facility that will create over 300 new jobs. Park Lucero East also completed construction on over 560,000 square-feet of new light industrial/flex space. The Gateway employment area welcomed Li-Cycle, another critical player in the sustainability industry. Li-Cycle, a cleantech company with technology for recovering critical materials from end-of-life lithium-ion batteries, occupies 140,000 square-feet and is expected to create over 40 jobs. In the Heritage District, Gilbert facilitated the expansion of the University of Arizona Master of Science for Entry to the Profession of Nursing (MEPN). To support the program expansion, Gilbert and the University of Arizona partnered to build out approximately 17,000 square-feet of shell space on the 4th floor of the university building, and executed a new 5 year lease with a 5 year option to renew. A community of excellence demands exceptional governance. 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, over $9 million has been removed due to the zerobased 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 7 Table of Contents BUDGET MESSAGE 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. Council retreats, as well as the budget kickoff in September 2021, allow staff to initiate the process with clear direction and focus governing the priorities for service delivery in FY 2023. The budget for FY 2023 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 volatility. FINANCIAL IMPACT With carry forwards and contingency adjustments, the maximum budget of $1,670,841,740 was adopted for FY 2023. Most of the increase from FY 2022 is from increased activity in the Capital Improvement Program, especially related to the voter-approved transportation bond projects and the reconstruction of the North Water Treatment Plant. The budget 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 $29.6 million which maintains the $0.99 property tax rate. Balanced Financial Plan: The FY 2023 Budget is balanced based upon identified revenues and expenditures. Constitutional Expenditure Limit: The FY 2023 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 2023 Budget reflects State Shared Revenues based upon Census population adjustments and statutory distribution formulas, taking into account currently projected 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 $981 million. This reflects use of revenues which were received in prior fiscal years in excess of minimum fund balance. Revenues from the bonds sold in FY 2022 for both transportation and water related projects are included in this carry over number. Capital Project Financing – System Development Fees: The FY 2023 Budget reflects revenues projected from the continued collection of System Development Fees as allowed under current State Law. 8 Table of Contents BUDGET MESSAGE FUNDING CHALLENGES Before we address funding challenges, we should take a moment to celebrate some significant funding successes that occurred in FY 2022. Gilbert recognized significant transportation and water-related infrastructure needs and was able to secure the bond funding necessary to move forward with both types of projects. A rate study was also successfully completed and new rates were approved by Council to support the infrastructure and operational needs for the Water and Environmental Service funds. Finally, after years of dedicated effort by the Town to pay down large unfunded liabilities in the Public Safety Retirement System (PSPRS), Gilbert officially met and exceeded its goal to be at least 90% funded in both the police and fire pension systems. Gilbert is the largest municipality in the state to reach this level of funding, and it was accomplished without raising taxes. Inflation is one of the biggest challenges the Town is facing in the upcoming year. Although departments did their best to estimate cost increases when we built the FY 2023 budget, high inflation is likely to cause operational expenses to rise higher than the estimated amounts. This will make it difficult to provide the same level of service to residents without using contingency for additional expense authorization. Council, management, and operational staff will have to work together to balance these needs. Wastewater and Environmental Compliance rates were last changed in 2018. They were calculated to balance revenues and expenditures for a 5 year window of time. We are approaching the end of that window and it is time to complete a new rate study to rebalance those funds with the updated knowledge of inflationary pressures and infrastructure needs for the next 5 years. A study is currently under way and new rates are anticipated to go into effect in Spring of 2023. A third challenge for the Town is the state-imposed expenditure limit. This limit is calculated for each municipality based on their actual expenditures in the year 1980 and then adjusted each year for population growth and inflation. Gilbert traditionally has remained well below this limit. But, cashfunded capital improvement projects count against this spending limit (bond-funded projects are excluded/subtracted). Gilbert has a significant number of capital improvement projects in progress and many of them will use funding sources that count against the expenditure limit. When possible, Gilbert works to save up cash for projects, especially repair and replacement projects so this is likely to be a continuing concern as the Town moves closer to build-out and the “infrastructure maintenance” lifecycle stage. Staff will closely monitor the CIP spending in FY 2023 to ensure Gilbert stays within the state expenditure limit. QUALITY GOVERNANCE Gilbert is an amazing community and continues to thrive and overcome challenges. 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 9 Table of Contents GUIDE TO THE BUDGET DOCUMENT 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. 10 Table of Contents GUIDE TO THE BUDGET DOCUMENT 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 2021 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. 11 Table of Contents GUIDE TO THE BUDGET DOCUMENT 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 Annual Comprehensive 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 2023 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 480-503-6835 or budget@gilbertaz.gov. 12 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, 2021. Gilbert has received this award for twenty-three 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. 13 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 Aimee Yentes Councilmember Scott Anderson Councilmember Laurin Hendrix Councilmember Yung Koprowski Councilmember Scott September Councilmember Kathy Tilque 14 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 Chief Performance Officer, 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, Christopher Scott Management and Budget Analyst, Genesis Hart Management and Budget Analyst, Joseph Hewitt Management and Budget Analyst, Laura Lorenzen Management and Budget Specialist, Rachel Shaver Special thanks to Jennifer Harrison, Digital Media Marketing Deputy Director, for cover design 15 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 Pension Board Police Public Safety Retirement Pension Board Redevelopment Commission Planning Commission Water Resources Municipal Property Corp. Public Facilities Municipal Property Corp. Veterans Advisory Board Task Forces and Ad Hoc Committees 16 Table of Contents ORGANIZATIONAL REPORT CHARTT Town Clerk Town Manager Municipal Court Digital Government Assistant to the Town Manager Chief Performance Officer 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 17 Table of Contents MISSION AND VALUES 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. 18 Table of Contents ORGANIZATION FOCUS AREAS 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 2023 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. 19 Table of Contents ORGANIZATION FOCUS AREAS 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. FY2023 WILDLY IMPORTANT GOALS UNITE GILBERT As an organization, Gilbert will work to unify our culture and our teams to advance the mission of the organization. The goal is to create a safe and respectful environment where authentic connections thrive, opinions are equally valued, differences shared and celebrated, and a sense of belonging is felt by all. In order to accomplish this, we will develop approaches in each department that help us to understand the diverse nature of our employees and community, how to achieve equitable treatment of each other and the community we serve and create a welcoming, inclusive environment where all can thrive. 20 Table of Contents ORGANIZATION FOCUS AREAS 21 Table of Contents ORGANIZATION FOCUS AREAS FY 2022 Wildly Important Goals and Results In Progress In Progress In Progress Achieved Achieved 22 Table of Contents ORGANIZATION FOCUS AREAS In Progress Achieved 23 Table of Contents ORGANIZATION FOCUS AREAS Abbreviation Guide All All Departments Fac Facilities IT CIO Chief Innovation Officer FD Fire LRTP Long Range Transportation Plan ST Information Technology PW Public Works Streets 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 24 Table of Contents OPERATIONAL EXCELLENCE 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 2022 included: • • Improved process for Governmental Accounting Standards Board (GASB) audit. This project ensured all developer contributed assets for the Town are captured and reported accurately. Previously, not all developer contributed assets were captured or lacked appropriate backup documentation for the GASB auditors. New process now includes an internal quarterly audit, a centralized database which combines two previously disparate datasets and education for stakeholders about the critical nature of this audit. With the new process in place, we anticipate zero defects in the GASB audit going forward and a reduction of cycle time preparing for the audit. Estimated reduction of cycle time is 165 hours over one year. Created a new process for coordinating new hire recruitment for the People Team. Previous process was manual, based on a shared spreadsheet. Information on the shared spreadsheet was not reportable because of lack of standardization and other departments who relied on the spreadsheet found it difficult to get the information they needed. The new process involves a centralized database with error proofing capabilities to ensure standardization as well as eliminating the need to do double entry of data. This new database allows information to be compiled in reports which can then be distributed to other departments based on their requirements. Estimated reduction of cycle time is 480 hours over one year. 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. HOURS SAVED IN FY 2022 645 WITH GASB Audit process and Recruitment Database 25 Table of Contents GILBERT FACTS 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 100th 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 2020 American Community Survey data, more than 45 percent of Gilbert residents hold a bachelor’s degree or higher, compared to the Phoenix average of 29 percent. In addition, Gilbert boasts one of the highest median household incomes in the state at $99,154 (according to Census, 2020). Gilbert’s 2023 estimated population of 281,600 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 #1 Place to live in Arizona by Ranking Arizona. Our thriving community was named the Best City in the Nation for Early Retirement in 2022 by SmartAsset. In addition, in 2021 the Town was named the 3rd Best Place to Buy a Home in America by WalletHub. 26 Table of Contents GILBERT FACTS GILBERT AT A GLANCE Year Founded: Year Incorporated: Planning Area: Elevation: 1891 1920 72.6 square miles 1,273 feet Annual Average Rainfall: Annual Sunshine Days: 6.41 inches 340 days Census 2020 Population: 267,918 Census Annual Estimates (as of 7/1/21): Estimated Population (as of 7/1/22): 273,136 281,600 Median Age: 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% 93,230 4.6% 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 34.5 29.7% 8.7% 27.5% 24.5% 9.6% 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, 2020. 27 Table of Contents GILBERT FACTS Demographics: GILBERT POPULATION 300,000 273,136 227,217 208,453 172,836 250,000 200,000 150,000 - Gilbert Greater Phoenix 34.5 36.6 109,697 100,000 50,000 MEDIAN AGE 1,971 5,717 1970 1980 29,188 1990 59,338 1995 2000 2005 2010 2015 2022 Source: U.S. Census Demographic Characteristics EDUCATIONAL ATTAINMENT Gilbert Greater Phoenix High School Graduate Some College, No Degree Associate Degree Bachelor's Degree Graduate/Professional Degree 16.5% 24.5% 10.2% 29.9% 15.4% 22.4% 23.9% 8.7% 21.1% 12.4% High School Graduate or Greater Bachelor's Degree or Higher 96.5% 45.3% 88.4% 33.4% Source: U.S. Census American Community Survey, 2020 for the Town of Gilbert, AZ and Maricopa County, AZ RACE / ETHNICITY White, 69.54% Hispanic, 17.35% Asian, 5.35% Black or African American, 3.83% Two or More Races, 3.1% American Indian and Alaska Native, 0.45% Other Race, 0.21% Native Hawaiian and Other Pacific Islander, 0.17% Source: U.S. Census American Community Survey, 2020 5 Year Average HOUSEHOLD CHARACTERISTICS Median owner-occupied housing value Median household income Average household size Source: U.S. Census American Community Survey, 2020 for the Town of Gilbert, AZ and Maricopa County, AZ 28 Gilbert Greater Phoenix $348,000 $99,154 3.11 $278,700 $67,999 2.73 Table of Contents GILBERT FACTS AWARDS & RECOGNITIONS • • • • • • • Most Caring City in Arizona (WalletHub, 2021) #1 Best City for Early Retirement (SmartAsset, 2022) #1 Place to Live in Arizona (Ranking Arizona, 2022) 2nd Best City for First-Time Home Buyers (WalletHub, 2021) 3rd Best City to Buy a House (WalletHub, 2021) #3 Cities Whose Unemployment Rates Are Bouncing Back Most (WalletHub, 2022) 5th Best Place for Veterans to Live (WalletHub, 2021) 1,393 1 Best Places to Live in Arizona according to Ranking Arizona, 2022 SINGLE-FAMILY HOUSING PERMITS BY CALENDAR YEAR 1,784 1,435 1,602 1,600 Single-Family Housing Permits issued in 2021 2014 2015 2016 2017 1,427 2018 1,144 1,227 2019 2020 1,393 2021 PRINCIPAL EMPLOYERS CIVILIAN LABOR FORCE Labor Force = 146,267 Employer Gilbert Unified School District Banner Health Town of Gilbert Fry's Food and Drug Go Daddy Software, Inc. Higley Unified School District Dignity Health Wal-Mart Stores, Inc. Chandler Unified School District Deloitte 2.3% 97.7% Employed # Unemployed Source: Arizona Office of Economic Opportunity, Local Area Unemployment Statistics (LAUS) Data – May 2022 Employees 3,868 2,008 1,650 1,311 1,257 955 872 868 718 675 Source: Gilbert Annual Comprehensive Financial Report (ACFR), FY 2021 ECONOMIC HIGHLIGHTS • From FY 2013 to FY 2021, private investment in Gilbert’s four employment areas totaled over $1.2 Billion. Source: Gilbert Office of Economic Development • STEM and STEM related job growth has outpaced total job growth over the last 5 years – 17% for STEM/STEM Source: Economic Lightcast Inc., 2016-2021) related vs. 11.4% total job growth. • Over the last 5 years, Gilbert has added 3.9 million square-feet of office, industrial/flex, and retail space to its Source: CoStar 2017 Q2 – 2022 Q2 inventory, representing an increase of 15.4%. 29 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. 30 • 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. • Ambulance Transport This fund includes the revenues and expenditures associated with ambulance transport services operated by the Town. Table of Contents FUND STRUCTURE • Internal Service Funds – Gilbert has five Internal Service Funds: fleet maintenance, health selfinsurance, dental self-insurance, workers’ compensation, and general liability. 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) and 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 31 Table of Contents FUND STRUCTURE General Fund Departments (Major) Governmental Funds Roadway and Maintenance Other Capital Fund Funds 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 32 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 2023 budget preparation: • No change in local sales tax rate (1.5%) • The secondary property tax rate for FY 2023 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. 33 Table of Contents BUDGET PROCESS 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 2023 the ongoing budgeted expenditures were $202.1M. When calculated at 25% plus one year of debt service, the minimum fund balance requirement is $62.2M. Compliance, and Internal Service Funds) are 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 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 2023, the General Fund contingency is approximately $15.0M. Gilbert budgets for contingencies in the following funds: • General • Streets – Roadway and Maintenance • Streets – HURF • Ambulance Transport • 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 34 Table of Contents BUDGET CALENDAR Date Action July 1 - July 31, 2021 CIP Team holds initial departmental meetings (review/prioritize new/existing capital improvement projects) August 10 - August 24, 2021 Executive Team report out; FTE, benchmarks, and status of one-time expenses from FY 2021 September 1 - October 26, 2021 Zero base departments and Budget office determine zero base budgets September 2 - September 14, 2021 Budget kick-off with the Executive Team, Second in Command, and Supervisors groups September 1 - October 26, 2021 Departments enter requests in budget software for FY 2023 new FTE and five-year plans September 1 - November 22, 2021 Departments enter new requests and capital improvement project (CIP) maintenance needs September 14, 2021 Executive Team review of staffing vacancies October 26, 2021 CIP deadline for for updated project scopes, project budgets, and prioritization November 2021 CIP follow-up meetings with departments to review funding/timing/prioritization of projects December 2021 Financial review of CIP projects January 2022 Executive Team reviews departmental requests January 24 - February 16, 2022 Departments revise year end projections based on six months of activity February 1, 2022 Present Executive Team recommendations to Town Manager March 3, 2022 Council financial retreat March 15, 2022 Town Manager recommendations to Executive Team March 21 - April 18, 2022 Departments complete purpose statements, current year accomplishments, upcoming yeat objectives, and performance measures April 11 - April 21, 2022 Budget office discussions with Council members April 21, 2022 CIP stakeholders meeting with various agencies to review status of CIP projects and new projects for FY 2023 April 26, 2022 FY 2023 budget study session with Council May 17, 2022 Council adopts FY 2023 Preliminary Budget after public hearing May 17, 2022 Council reviews draft FY 2023-2032 Capital Improvement Plan May 17, 2022 Public Hearing to consider declaring June 14, 2022, as the date of public hearing and adoption of the FY 2023 property tax levy May 19 and June 9, 2022 Budget presentaion to Second in Command and Supervisors groups June 14, 2022 Council adopts FY 2023-2032 Capital Improvement Plan June 14, 2022 Council adopts FY 2023 Final Budget after public hearing June 14, 2022 Public hearing/adoption of FY 2023 property tax levy 35 Table of Contents FINANCIAL POLICIES INTRODUCTION The Policies of Responsible Financial Management were revised and adopted in June 2022 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 36 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 37 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. 38 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 and Ambulance Transport Fund operations are calculated to recover the entire cost of operations, including indirect, debt service, reserve for replacement and overhead costs (for Enterprise Funds). 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. 39 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. 40 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 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. 41 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 ongoing 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 ongoing budget expenditures, plus one year’s worth of debt service payments will also be kept in the Enterprise Funds and the Ambulance Transport Fund. 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 42 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 43 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. 44 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 General Fund 20% Street Fund 3% Other Funding Sources 46% Enterprise Funds 11% Special Revenue 7% Replacement Funds 11% Debt Service 2% The funds available for FY 2023 are approximately $1,961,183,000. 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 15% Street Fund 2% Enterprise Funds 5% Capital Improvement Funds 34% Special Revenue 1% Replacement Funds 2% Debt Service 4% Other Funding Sources 37% The total expenditures for FY 2023 are approximately $1,629,203,000. 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. The large increase in the Other Funding Category is due to a capital project being funded by MPC Bonds. 47 Table of Contents FUND BALANCES Starting Balance GENERAL FUND $ Revenue 154,918,869 $233,059,400 STREETS Roadway & Maintenance 13,876,858 HURF 10,674,090 Water 54,931,968 Wastewater Env Services Residential Env Services Commercial 26,690,074 7,761,180 1,171,797 Environmental Compliance 1,583,316 $ Transfer Total Revenue Sources 9,169,160 $ 397,147,429 12,330,000 - $ 26,206,858 18,395,000 - $ 29,069,090 65,103,000 - $ 120,034,968 33,656,000 20,295,000 3,395,000 1,035,000 - $ $ $ 61,381,074 28,056,180 4,566,797 4,840,000 - $ 6,423,316 ENTERPRISE FUNDS INTERNAL SERVICE Fleet Maintenance 697,890 9,400,000 - $ 10,097,890 Health Self-Insurance Dental Self-Insurance Workers' Compensation General Liability 9,141,860 1,254,880 277,480 - 20,920,000 1,282,000 3,260,000 4,348,490 1,500,000 $ $ $ $ 30,061,860 2,536,880 3,537,480 5,848,490 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Service Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Fleet 33,945,952 7,245,340 242,350 94,749,217 62,905,886 2,180,290 1,466,330 8,764,590 1,219,490 50,000 20,000 500,000 200,000 109,000 2,000 5,000 1,000 32,926,450 670,000 300,000 15,705,000 14,400,000 1,500,000 400,000 2,500,000 300,000 $ $ $ $ $ $ $ $ $ 66,922,402 7,935,340 542,350 110,954,217 77,505,886 3,789,290 1,868,330 11,269,590 1,520,490 SUB TOTAL OPERATING FUNDS 495,699,707 431,170,890 80,405,610 $ 1,007,276,207 SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Street Light Improvement Parkway Improvement Police Impound Ambulance Service Other Special Revenue Traffic Signal SDF Police SDF Fire SDF Parks and Recreation SDF General Government SDF Road Maintenance SDF Water SDF Water Resource SDF Neely Wastewater SDF Greenfield Wastewater SDF 77,398 190,515 51,480 802,870 3,791,080 13,765,434 2,249,846 (5,985,514) 30,343,844 (1,861,010) 12,221,237 (4,065,596) (16,757,638) 3,615,100 13,905,989 31,488,370 3,232,400 1,864,000 1,144,890 90,000 5,200,000 3,213,270 1,015,000 1,505,000 1,500,000 7,565,000 1,961,010 4,005,000 9,500,000 5,000,000 505,000 3,050,000 100,000 5,000,000 - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 48 31,488,370 3,232,400 1,941,398 1,335,405 241,480 6,002,870 7,004,350 14,780,434 3,754,846 (4,485,514) 37,908,844 100,000 16,226,237 10,434,404 (11,757,638) 4,120,100 16,955,989 Table of Contents FUND BALANCES Expense GENERAL FUND $ Transfer Total Ending Expense Uses Balance 244,350,920 $ 84,515,178 $ 328,866,098 $ 68,281,331 STREETS Roadway & Maintenance 7,955,880 13,868,229 $ 21,824,109 $ 4,382,749 HURF 20,233,620 1,525,110 $ 21,758,730 $ 7,310,360 ENTERPRISE FUNDS Water 40,237,610 39,711,939 $ 79,949,549 $ 40,085,419 Wastewater Env Services Residential Env Services Commercial 23,081,530 19,308,890 3,130,540 29,968,097 4,394,464 644,799 $ $ $ 53,049,627 23,703,354 3,775,339 $ $ $ 8,331,447 4,352,826 791,458 Environmental Compliance 2,448,490 3,436,440 $ 5,884,930 $ 538,386 INTERNAL SERVICE Fleet Maintenance 9,623,200 421,420 $ 10,044,620 $ 53,270 Health Self-Insurance Dental Self-Insurance Workers' Compensation General Liability 22,973,840 1,570,000 3,123,530 4,348,490 - $ $ $ $ 22,973,840 1,570,000 3,123,530 4,348,490 $ $ $ $ 7,088,020 966,880 413,950 1,500,000 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Service Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Fleet 12,018,450 682,890 530,000 2,974,070 5,007,300 3,788,690 890,000 500,000 511,700 18,890,531 58,195,996 69,819,842 1,970,000 1,333,740 $ $ $ $ $ $ $ $ $ 30,908,981 682,890 530,000 61,170,066 74,827,142 3,788,690 890,000 2,470,000 1,845,440 $ $ $ $ $ $ $ $ $ 36,013,421 7,252,450 12,350 49,784,151 2,678,744 600 978,330 8,799,590 (324,950) SUB TOTAL OPERATING FUNDS 429,289,640 328,695,785 $ 757,985,425 $ 249,290,782 5,310,370 1,779,970 1,923,700 1,316,440 193,470 5,042,590 3,008,500 766,760 - 26,178,000 1,452,430 15,000 680,000 6,076,770 894,354 2,151,729 7,635,336 100,000 22,037,740 12,974,314 4,961,124 4,110,926 12,014,053 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 31,488,370 3,232,400 1,923,700 1,316,440 208,470 5,722,590 3,008,500 6,076,770 1,661,114 2,151,729 7,635,336 100,000 22,037,740 12,974,314 4,961,124 4,110,926 12,014,053 $ $ $ $ $ $ $ SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Street Light Improvement Parkway Improvement Police Impound Ambulance Service Other Special Revenue Traffic Signal SDF Police SDF Fire SDF Parks and Recreation SDF General Government SDF Road Maintenance SDF Water SDF Water Resource SDF Neely Wastewater SDF Greenfield Wastewater SDF 49 $ $ $ $ $ $ $ $ $ $ 17,698 18,965 33,010 280,280 3,995,850 8,703,664 2,093,732 (6,637,243) 30,273,508 (5,811,503) (2,539,910) (16,718,762) 9,174 4,941,936 Table of Contents FUND BALANCES Starting Balance OTHER FUNDING SOURCES CIP Administration Transfer Revenue Revenue Total Sources - 2,834,130 - $ 2,834,130 Contingency GO Bonds Proceeds 214,093,058 100,000,000 - - $ $ 100,000,000 214,093,058 Outside Sources Prop 400 MPC - Water System 26,002,510 35,177,277 487,651,077 8,811,000 12,890,000 19,282,000 - $ $ $ 34,813,510 48,067,277 506,933,077 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets - - 27,844,510 246,780,870 $ $ 27,844,510 246,780,870 Traffic Control Parks & Recreation - - 14,383,330 21,041,500 $ $ 14,383,330 21,041,500 Municipal Facilities Water Wastewater Storm Water - - 66,151,730 75,076,960 94,567,840 8,009,820 $ $ $ $ 66,151,730 75,076,960 94,567,840 8,009,820 10,583,740 33,386,410 42,444,820 $ 86,414,970 $ 1,321,552,404 $690,213,370 $681,806,990 DEBT SERVICE TOTAL ALL FUNDS $ 2,693,572,764 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. The following is an explanation of the variance: • 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 2023, but full budget authority will be needed for the contract to start in FY 2023. • The Water SDF, Water Resource SDF, and Fire 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 2023, but full budget authority will be needed for the contract to start in FY 2023. 50 Table of Contents FUND BALANCES Transfer Expense Expense OTHER FUNDING SOURCES CIP Administration Contingency Total Uses Ending Balance 2,834,130 100,000,000 - $ $ 2,834,130 100,000,000 $ $ - GO Bonds Proceeds Outside Sources Prop 400 - 182,225,350 23,177,041 37,177,225 $ $ $ 182,225,350 23,177,041 37,177,225 $ $ $ 31,867,708 11,636,469 10,890,052 MPC - Water System 496,687,840 9,249,813 $ 505,937,653 $ 995,424 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets 27,844,510 246,780,870 - $ $ 27,844,510 246,780,870 $ $ - Traffic Control Parks & Recreation Municipal Facilities Water Wastewater Storm Water 14,383,330 21,041,500 66,151,730 75,076,960 94,567,840 8,009,820 - $ $ $ $ $ $ 14,383,330 21,041,500 66,151,730 75,076,960 94,567,840 8,009,820 $ $ $ $ $ $ - DEBT SERVICE 68,831,770 - $ 68,831,770 $ 17,583,200 $ 1,670,841,740 $681,806,990 TOTAL ALL FUNDS 51 $ 2,352,648,730 $ 340,924,034 Table of Contents BUDGET SUMMARY PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 General Fund Streets Funds Enterprise Funds Internal Service Funds Replacement Funds Special Revenue Capital Improvements Debt Service Trust Accounts 1,087.54 55.66 286.02 26.00 0.00 16.45 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 1,168.24 57.66 293.27 27.00 0.00 49.01 14.90 0.00 0.00 1,226.74 59.66 302.27 31.00 0.00 49.01 14.90 0.00 0.00 Total Personnel 1,485.07 1,565.08 1,609.08 1,610.08 1,683.58 EXPENSES BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 General Fund Streets Funds Enterprise Funds Internal Service Funds Replacement Funds Special Revenue Capital Improvements Debt Service Trust Accounts 167,416,264 20,632,883 62,043,408 28,241,393 4,765,899 7,289,961 175,981,377 72,572,703 86,756 193,790,308 21,852,610 64,101,893 30,246,846 8,983,998 10,595,351 128,499,437 59,136,205 - 223,609,850 24,633,670 79,151,550 32,373,680 27,759,690 18,491,970 527,867,690 54,364,410 - 189,373,326 22,884,860 72,594,277 38,490,970 6,970,640 11,221,780 52,298,192 50,656,740 - $539,030,644 $517,206,648 $ 988,252,510 Total Expenses $ 444,490,785 $1,670,841,740 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Personnel Supplies & Contractual Capital Outlay 162,267,732 198,126,888 178,636,024 171,516,942 208,242,684 137,447,022 174,073,070 372,923,610 441,255,830 166,681,940 220,761,838 57,047,007 $539,030,644 $517,206,648 $ 988,252,510 Total Expenses 52 244,350,920 28,189,500 88,207,060 41,639,060 26,903,100 19,341,800 1,153,378,530 68,831,770 - Budget FY 2023 211,355,890 403,999,902 1,055,485,948 $ 444,490,785 $1,670,841,740 Table of Contents BUDGET SUMMARY 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 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 211,920,032 27,702,586 104,608,856 30,499,465 5,159,815 62,157,916 120,504,709 24,972,353 777 230,027,487 30,219,043 109,475,217 33,263,771 3,838,241 68,582,253 34,648,969 26,627,202 - 187,384,300 29,253,000 110,575,000 32,235,000 833,000 63,451,650 229,672,450 32,048,350 - 213,547,080 29,275,000 111,956,500 38,255,000 833,000 45,067,008 733,621,000 28,407,300 - 233,059,400 30,725,000 127,289,000 39,210,490 887,000 81,838,940 143,817,130 33,386,410 - $587,526,509 $536,682,183 $ 685,452,750 $ 1,200,961,888 $ 690,213,370 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 137,880,307 118,901,350 4,745,754 36,227,247 3,084,384 100,779,296 185,908,171 156,213,061 138,015,578 5,932,478 41,333,968 3,259,164 106,186,234 85,741,700 140,797,180 132,696,640 3,931,000 44,671,690 3,119,000 107,791,000 252,446,240 159,972,180 135,960,568 4,188,000 47,088,790 3,110,000 109,120,500 741,521,850 165,033,890 169,162,150 3,906,000 54,196,020 3,025,000 124,288,000 170,602,310 $587,526,509 $536,682,183 $ 685,452,750 $ 1,200,961,888 $ 690,213,370 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 587,526,509 232,113,528 536,682,183 203,436,661 685,452,750 407,523,510 1,200,961,888 124,610,948 690,213,370 681,806,990 Total Sources $819,640,037 $740,118,844 Total Expenses Transfers Out 539,030,644 232,113,528 517,206,648 203,436,661 988,252,510 407,523,510 Total Uses $771,144,172 $720,643,309 $1,395,776,020 Net Operating Result $ 48,495,865 $ 19,475,535 $ (302,799,760) $ 756,471,103 53 $1,092,976,260 $ 1,325,572,836 $1,372,020,360 444,490,785 124,610,948 1,670,841,740 681,806,990 $ 569,101,733 $2,352,648,730 $ (980,628,370) Table of Contents REVENUE SUMMARY BY FUND Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 GENERAL FUND Non-Allocated Mayor & Council Town Manager Intergovernmental Economic Development Human Resources Town Clerk Legal Finance & Mgmt Svcs Municipal Court Development Svcs Police Fire & Rescue Parks & Recreation Public Works TOTAL GENERAL FUND 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 $211,920,032 210,270,017 108,331 1,878 10 70,862 283 2,360 6,633 134,010 299,199 8,427,165 2,959,440 2,080,772 5,666,527 $230,027,487 171,305,000 100,000 120,000 2,000 125,000 255,000 5,988,000 2,612,000 1,865,000 5,012,300 $187,384,300 195,480,000 111,000 199,630 150,000 295,000 6,292,000 2,943,000 1,992,000 6,084,450 $ 213,547,080 215,353,000 107,000 22,000 165,000 150,000 295,000 5,827,000 3,126,000 1,936,000 6,078,400 $ 233,059,400 STREETS Roadway & Maintenance HURF TOTAL STREETS 10,881,454 16,821,132 $ 27,702,586 12,350,519 17,868,524 $ 30,219,043 11,908,000 17,345,000 $ 29,253,000 $ 11,930,000 17,345,000 29,275,000 12,330,000 18,395,000 30,725,000 ENTERPRISE OPERATIONS Water 51,701,712 Wastewater 30,507,928 Env Services Residential 15,222,076 Env Services Commercial 2,678,140 Environmental Compliance 4,499,000 TOTAL ENTERPRISE OPERATIONS $104,608,856 55,413,139 31,357,647 15,366,365 2,752,682 4,585,384 $109,475,217 55,317,000 31,126,000 16,277,000 2,797,000 5,058,000 $110,575,000 56,107,500 31,951,000 16,370,000 2,973,000 4,555,000 $ 111,956,500 65,103,000 33,656,000 20,295,000 3,395,000 4,840,000 $ 127,289,000 INTERNAL SERVICES $ 33,263,771 $ 32,235,000 $ 38,255,000 $ 39,210,490 511,903 148,251 351 1,330,312 917,823 222,159 51,032 648,087 8,323 3,838,241 50,000 20,000 500,000 200,000 55,000 2,000 5,000 1,000 833,000 $ 50,000 20,000 500,000 200,000 55,000 2,000 5,000 1,000 833,000 $ 50,000 20,000 500,000 200,000 109,000 2,000 5,000 1,000 887,000 $ 30,499,465 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Transport Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT $ 505,469 283,121 2,129,022 1,705,689 398,220 26,565 105,062 6,667 5,159,815 SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Maintenance Districts 449,698 1,117,743 2,694,188 $ 636,088 1,587,567 2,747,227 54 $ 5,539,640 2,746,000 2,722,180 2,659,001 1,811,937 2,722,180 $ 31,488,370 3,232,400 3,008,890 Table of Contents REVENUE SUMMARY BY FUND Actual FY 2020 Projected FY 2022 Budget FY 2023 Actual FY 2021 Budget FY 2022 Police Impound 81,600 Ambulance Service 421,840 Other Special Revenue 1,265,760 Development Fees 56,127,087 TOTAL SPECIAL REVENUE FUNDS $ 62,157,916 90,686 848,339 1,287,255 61,385,091 $ 68,582,253 85,000 4,169,940 2,318,890 45,870,000 $ 63,451,650 $ OTHER FUNDING SOURCES $120,504,709 $ 34,648,969 $229,672,450 $ 733,621,000 $ 143,817,130 DEBT SERVICE $ 24,972,353 $ 26,627,202 $ 32,048,350 $ 28,407,300 $ 33,386,410 TRUST ACCOUNTS $ $ $ $ - $ - GRAND TOTAL REVENUE $587,526,509 777 - $536,682,183 - $685,452,750 90,000 4,200,000 2,173,890 31,410,000 45,067,008 $ 1,200,961,888 $ 90,000 5,200,000 3,213,270 35,606,010 81,838,940 $ 690,213,370 CARRY OVER FUNDS $ 980,628,370 TOTAL RESOURCES $ 1,670,841,740 55 Table of Contents REVENUE SUMMARY BY FUND BY TYPE Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 GENERAL FUND Taxes and Fees Licenses and Permits Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating TOTAL GENERAL FUND 111,310,640 4,688,767 82,697,031 7,897,801 2,730,262 2,595,531 $ 211,920,032 127,609,927 5,868,065 82,476,240 8,537,625 2,883,491 2,652,139 $ 230,027,487 110,325,000 3,890,000 62,080,000 7,501,300 2,645,000 943,000 $ 187,384,300 128,500,000 4,147,000 68,558,630 8,390,790 2,725,000 1,225,660 $ 213,547,080 131,425,000 3,865,000 85,506,000 8,333,400 2,640,000 1,290,000 $ 233,059,400 STREETS Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating TOTAL STREETS 26,964,409 1,869 9,206 727,102 $ 27,702,586 29,679,739 67,771 6,112 465,421 $ 30,219,043 29,100,000 33,000 120,000 $ 29,253,000 $ 29,100,000 55,000 120,000 29,275,000 30,550,000 55,000 120,000 $ 30,725,000 ENTERPRISE OPERATIONS Licenses and Permits Intergovernmental Charges for Service Other Non-Operating TOTAL ENTERPRISE OPERATIONS 56,987 1,711,305 100,779,053 2,061,511 $ 104,608,856 64,413 1,946,660 106,186,066 1,278,078 $ 109,475,217 41,000 1,870,000 107,791,000 873,000 $ 110,575,000 41,000 2,200,000 109,120,500 595,000 $ 111,956,500 41,000 2,300,000 124,288,000 660,000 $ 127,289,000 INTERNAL SERVICES Intergovernmental Charges for Service Other Non-Operating TOTAL INTERNAL SERVICES 200,748 25,893,930 4,404,787 $ 30,499,465 187,706 29,749,356 3,326,709 $ 33,263,771 30,410,000 1,825,000 $ 32,235,000 $ 325,000 32,177,000 5,753,000 38,255,000 250,000 37,633,490 1,327,000 $ 39,210,490 5,159,815 5,159,815 555,888 3,282,353 3,838,241 833,000 833,000 $ 833,000 833,000 887,000 887,000 $ 3,722,180 5,111,938 4,340,000 385,000 31,507,890 45,067,008 REPAIR & REPLACEMENT FUNDS Intergovernmental Other Non-Operating TOTAL REPAIR & REPLACEMENT $ SPECIAL REVENUE FUNDS Taxes and Fees Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating TOTAL SPECIAL REVENUE FUNDS 2,693,920 2,265,683 566,963 344,916 56,286,434 $ 62,157,916 $ 2,747,227 2,932,242 1,057,991 369,561 61,475,232 $ 68,582,253 56 $ 2,722,180 8,981,640 4,304,940 474,000 46,968,890 $ 63,451,650 $ 4,008,890 35,434,150 5,340,000 385,000 36,670,900 $ 81,838,940 Table of Contents REVENUE SUMMARY BY FUND BY TYPE Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 OTHER FUNDING SOURCES Intergovernmental Charges for Service Other Non-Operating TOTAL OTHER FUNDING SOURCES 5,062,174 1,864,705 113,577,830 $ 120,504,709 20,237,103 1,921,393 12,490,473 $ 34,648,969 30,665,000 2,422,450 196,585,000 $ 229,672,450 30,665,000 2,126,000 700,830,000 $ 733,621,000 15,122,000 2,834,130 125,861,000 $ 143,817,130 DEBT SERVICE Taxes and Fees Charges for Service Other Non-Operating TOTAL DEBT SERVICE 23,875,747 2,222 1,094,384 $ 24,972,353 25,855,907 771,295 $ 26,627,202 27,750,000 4,298,350 $ 32,048,350 $ 27,750,000 657,300 28,407,300 29,600,000 3,786,410 $ 33,386,410 TRUST ACCOUNTS Other Non-Operating TOTAL TRUST ACCOUNTS $ - $ - GRAND TOTAL REVENUE $ 587,526,509 777 777 - $ $ 536,682,183 57 $ $ 685,452,750 $ 1,200,961,888 $ - $ 690,213,370 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 Community Activities Emergency Mgmt & Safety Intergovernmental Economic Development Economic Development Admin Tourism Total Economic Development Human Resources Human Resources Admin Total Human Resources Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 107,533,991 1,816,833 403,665 523,607 25,695,581 32,106,070 1,014,544 1,900,340 23,410,433 194,405,064 123,929,932 1,707,629 415,853 545,150 30,146,336 36,316,440 1,009,363 1,776,298 14,423,016 210,270,017 107,000,000 1,400,000 400,000 525,000 27,000,000 33,000,000 1,000,000 500,000 480,000 171,305,000 125,000,000 1,500,000 400,000 600,000 33,000,000 33,000,000 1,000,000 500,000 480,000 195,480,000 128,000,000 1,400,000 400,000 625,000 35,000,000 48,000,000 1,000,000 500,000 428,000 215,353,000 109,386 1,930 77,933 - 108,331 926 952 10 100,000 - 111,000 - 107,000 22,000 - 123,034 123,034 10 70,852 70,862 120,000 120,000 199,630 199,630 165,000 165,000 3,151 3,151 283 283 2,000 2,000 - - Town Clerk Legal General Counsel Town Prosecutor Total Legal 1,526 2,360 - - - 8,256 12,552 20,808 5,653 980 6,633 - - - Finance and Mgmt Svcs Finance and Mgmt Svcs Admin Accounting Purchasing Tax Compliance Total Finance and Mgmt Svcs 1,980 12,589 165,172 18,000 197,741 825 131,314 1,871 134,010 125,000 125,000 150,000 150,000 150,000 150,000 269,051 299,199 255,000 295,000 295,000 405,149 254,718 3,526,517 1,771,766 170 467,796 535,269 6,961,385 436,644 457,448 4,689,234 1,809,331 170 536,685 497,653 8,427,165 162,000 250,000 3,400,000 1,296,000 455,000 425,000 5,988,000 394,000 460,000 3,400,000 1,165,000 443,000 430,000 6,292,000 386,000 285,000 3,150,000 1,141,000 435,000 430,000 5,827,000 Municipal Court Development Svcs Development Svcs Admin Permits and Licensing Building Engineering Code Fire Planning and Development Total Development Services 58 Table of Contents REVENUE DETAIL Projected FY 2022 Budget FY 2023 Actual FY 2020 Actual FY 2021 Budget FY 2022 Police Police Admin Support Svcs Admin Public Affairs Counseling Svcs Property & Evidence Records Training Patrol Admin Patrol Detention Bike Unit Property Crimes Intel Unit SWAT Crime Suppression Team K-9 Unit Traffic Unit Total Police 422,891 237,224 202 34,007 472,514 337,057 13,800 456 1,140 143 30,993 1,186,933 2,737,360 134,641 371,146 341 242,522 98 21,702 159 481,489 298,229 543 14,023 770 15,943 1,377,834 2,959,440 350,000 250,000 30,000 460,000 285,000 12,000 1,225,000 2,612,000 260,000 350,000 250,000 30,000 495,000 295,000 13,000 1,250,000 2,943,000 260,000 350,000 250,000 30,000 288,000 465,000 260,000 13,000 1,210,000 3,126,000 Fire & Rescue Fire Admin Fire Training Operations Resource Community Prevention Total Fire & Rescue 19,687 19,469 1,859,166 3,710 6,663 72,409 1,981,104 82,945 17,103 1,887,432 9,684 83,608 2,080,772 1,795,000 70,000 1,865,000 146,000 20,000 1,735,000 11,000 80,000 1,992,000 147,000 21,000 1,675,000 12,000 81,000 1,936,000 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 Mesquite Pool Greenfield Pool Perry Pool Williams Field Pool 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 59,292 326 6 92,365 236,401 131,700 71,825 77,269 60,094 20,962 620 37,673 3,296 1,596,243 72,890 1,244 74,678 96,199 96,611 81,934 200 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 60,000 120 46,160 166,000 87,500 43,000 53,000 95,000 34,000 600 15,000 2,400 1,571,000 25,000 500 88,500 91,000 60,000 60,000 200 48,000 171,000 98,000 70,000 50,000 112,000 22,000 500 30,000 1,496,000 25,000 500 56,000 91,000 60,000 60,000 59 Table of Contents REVENUE DETAIL Actual FY 2021 Budget FY 2022 914,324 245,736 113,410 216,236 5 25,405 162,538 110,855 136,241 105 231,072 26,181 944,704 5,030,559 547,094 212,024 82,822 196,258 9,035 20,880 295,650 82,345 132,889 17,666 231,240 43,939 1,042,349 5,666,527 542,500 126,500 70,500 200,000 9,100 18,500 275,000 100,000 130,000 230,000 39,000 1,085,000 5,012,300 811,000 364,000 145,570 240,000 9,100 25,000 300,000 136,000 130,000 230,000 55,000 1,200,000 6,084,450 833,100 314,000 130,000 234,000 9,100 25,000 275,000 118,000 130,000 165,000 55,000 1,400,000 6,078,400 TOTAL GENERAL FUND $211,920,032 $230,027,487 $187,384,300 $ 213,547,080 $233,059,400 STREETS Roadway & Maintenance Non-Allocated Vehicle License Tax Investment Income Other Revenue Total Non-Allocated 10,538,927 341,531 10,880,458 12,058,711 222,176 12,280,887 11,800,000 75,000 33,000 11,908,000 11,800,000 75,000 11,875,000 12,200,000 75,000 12,275,000 Roadway & Maint Admin Alternate Transportation Total Roadway & Maintenance 996 10,881,454 68,546 1,086 12,350,519 11,908,000 55,000 11,930,000 55,000 12,330,000 HURF Non-Allocated Highway User Tax Investment Income Other Revenue Total Non-Allocated 16,425,482 242,503 4,159 16,672,144 17,619,503 140,404 4,237 17,764,144 17,300,000 45,000 17,345,000 17,300,000 45,000 17,345,000 18,350,000 45,000 18,395,000 Administration Fog Sealing Hazard Response Street Lighting Traffic Signal Maintenance Street Marking Street Signs Landscape Maintenance Shoulder Maintenance Total HURF 302 75 91,694 46,923 369 3,220 6,258 147 16,821,132 13,018 76,093 8,744 197 4,238 2,090 17,868,524 17,345,000 17,345,000 18,395,000 $ 27,702,586 $ 30,219,043 $ 29,253,000 29,275,000 $ 30,725,000 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 60 Projected FY 2022 Budget FY 2023 Actual FY 2020 $ Table of Contents REVENUE DETAIL Actual FY 2020 Actual 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 46,208,918 228,055 1,038,287 240,173 336,289 436,628 1,003,656 272,471 49,764,477 50,405,983 299,419 1,143,886 256,700 180,134 366,876 689,827 253,927 53,596,752 51,000,000 250,000 600,000 240,000 335,000 525,000 250,000 235,000 53,435,000 51,175,000 200,000 1,000,000 240,000 335,000 525,000 250,000 173,000 53,898,000 60,175,000 200,000 900,000 240,000 335,000 525,000 250,000 166,000 62,791,000 North Water Treatment Plant Santan Vista Treatment Plant Well Production Metering Distribution Water Quality 3,308 1,698,293 6,961 228,673 - 2,108 1,792,420 4,035 6,776 11,012 36 1,870,000 7,000 5,000 - 2,200,000 7,000 2,500 - 2,300,000 7,000 5,000 - $ 51,701,712 $ 55,413,139 $ 55,317,000 56,107,500 $ 65,103,000 1,318,863 26,132,104 2,220,356 594,597 90,524 30,356,444 1,499,337 26,615,669 2,720,076 342,692 (2,053) 31,175,721 1,300,000 27,000,000 2,600,000 75,000 30,975,000 1,200,000 27,300,000 3,000,000 300,000 31,800,000 1,300,000 28,875,000 3,255,000 75,000 33,505,000 Lift Stations Gravity Systems Effluent Reuse Effluent Recharge Wastewater Quality 585 142 138,805 11,952 168,513 13,413 140,000 11,000 140,000 11,000 140,000 11,000 TOTAL WASTEWATER $ 30,507,928 $ 31,357,647 $ 31,126,000 31,951,000 $ 33,656,000 ENV SERVICES RESIDENTIAL Non-Allocated ES Collection Investment Income Other Revenue Total Non-Allocated 14,702,711 344,489 8,013 15,055,213 14,959,334 168,917 3,424 15,131,675 16,100,000 30,000 16,130,000 16,100,000 30,000 16,130,000 19,900,000 280,000 20,180,000 Residential Collections Uncontained Collections 95,483 49,830 196,776 19,008 125,000 12,000 90,000 20,000 90,000 15,000 TOTAL WATER WASTEWATER Non-Allocated Reuse/Recharge Water Use Residential-Wastewater Commercial-Wastewater Investment Income Other Revenue Total Non-Allocated 61 Projected FY 2022 $ $ Budget FY 2023 Table of Contents REVENUE DETAIL Actual FY 2020 Recycling Environmental Programs Actual FY 2021 Budget FY 2022 10,922 10,628 18,906 10,000 $ 15,222,076 $ 15,366,365 $ 16,277,000 ENV SERVICES COMMERCIAL Non-Allocated Investment Income Other Revenue Total Non-Allocated 53,255 2,003 55,258 24,183 2,459 26,642 Administration Commercial Collections Rolloffs 45,035 1,872,658 705,189 51,000 1,841,560 833,480 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 2,678,140 $ 4,480,239 18,130 631 4,499,000 $ 4,499,000 2,752,682 $ 4,569,253 16,762 (631) 4,585,384 $ 4,585,384 10,000 16,370,000 $ 20,295,000 10,000 2,000 12,000 10,000 3,000 13,000 50,000 2,000 52,000 30,000 1,900,000 855,000 30,000 2,000,000 930,000 30,000 2,225,000 1,088,000 2,797,000 5,058,000 7,184,488 21,957,171 1,357,806 - 8,030,229 21,329,647 1,398,850 2,505,045 - 8,910,000 19,460,000 1,365,000 2,500,000 - TOTAL INTERNAL SERVICES $ 30,499,465 $ 33,263,771 $ 32,235,000 505,469 283,121 2,129,022 1,705,689 398,220 26,565 105,062 6,667 511,903 148,251 351 1,330,312 917,823 222,159 51,032 648,087 8,323 50,000 20,000 500,000 200,000 55,000 2,000 5,000 1,000 TOTAL REPAIR & REPLACEMENT $ 5,159,815 $ 3,838,241 62 $ $ 4,550,000 5,000 503,000 5,058,000 $ $ Budget FY 2023 120,000 10,000 INTERNAL SERVICES Fleet Shop Operations Health Self-Insurance Trust Dental Self-Insurance Trust Workers' Compensation General Liability REPAIR & REPLACEMENT FUNDS General Streets Ambulance Transport Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Fleet Projected FY 2022 833,000 2,973,000 $ 4,550,000 5,000 4,555,000 $ $ $ 4,555,000 3,395,000 4,835,000 5,000 4,840,000 $ 4,840,000 9,025,000 24,685,000 1,284,000 3,261,000 - 9,400,000 20,920,000 1,282,000 3,260,000 4,348,490 38,255,000 $ 39,210,490 50,000 20,000 500,000 200,000 55,000 2,000 5,000 1,000 50,000 20,000 500,000 200,000 109,000 2,000 5,000 1,000 833,000 $ 887,000 Table of Contents REVENUE DETAIL SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Maintenance Districts Street Light Improvement Parkway Improvement Total Maintenance Districts Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 449,698 1,117,743 636,088 1,587,567 5,539,640 2,746,000 2,659,001 1,811,937 31,488,370 3,232,400 1,722,361 971,827 2,694,188 1,805,157 942,070 2,747,227 1,871,400 850,780 2,722,180 1,871,400 850,780 2,722,180 1,864,000 1,144,890 3,008,890 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 81,600 421,840 1,265,760 90,686 848,339 1,287,255 85,000 4,169,940 2,318,890 90,000 4,200,000 2,173,890 90,000 5,200,000 3,213,270 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 3,053,689 3,286,281 3,211,088 18,033,754 4,140,341 7,613,783 8,980,103 7,354,191 120,743 5,591,118 61,385,091 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 1,015,000 1,505,000 1,500,000 7,565,000 1,700,000 4,005,000 7,000,000 4,000,000 70,000 3,050,000 31,410,000 1,015,000 1,505,000 1,500,000 7,565,000 1,961,010 4,005,000 9,500,000 5,000,000 505,000 3,050,000 35,606,010 TOTAL SPECIAL REVENUE FUNDS $ 62,157,916 $ 68,582,253 $ 63,451,650 45,067,008 $ 81,838,940 1,864,705 83,044,064 29,655,833 4,893,083 11,969 771,337 263,718 1,921,393 472,123 11,853,113 20,369,855 5,226 19,475 7,784 2,422,450 100,000,000 780,000 30,715,000 95,755,000 - 2,126,000 200,000,000 780,000 30,715,000 500,000,000 - 2,834,130 100,000,000 8,811,000 12,890,000 19,282,000 - $120,504,709 $ 34,648,969 $229,672,450 $ 733,621,000 $143,817,130 24,175,491 750,558 46,304 25,991,578 619,342 16,282 27,775,000 4,223,350 50,000 27,775,000 622,300 10,000 29,625,000 3,751,410 10,000 TOTAL DEBT SERVICE $ 24,972,353 $ 26,627,202 $ 32,048,350 $ 28,407,300 $ 33,386,410 TRUST ACCOUNTS $ $ $ $ - GRAND TOTAL REVENUE $587,526,509 OTHER FUNDING SOURCES CIP Administration CIP Contingency GO Bond Proceeds Outside Sources Prop 400 - MAG MPC - Public Facilities MPC - Water System MPC - Wastewater System TOTAL OTHER FUNDING SOURCES DEBT SERVICE General Obligation Debt Improvement Districts Revenue Obligations 777 - $536,682,183 63 - $685,452,750 $ $ 1,200,961,888 $ - $690,213,370 Table of Contents EXPENSE SUMMARY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected 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 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 $ 167,416,264 733,281 1,930,554 1,688,177 416,438 1,973,770 12,556,207 2,715,220 683,792 669,229 3,737,904 2,978,905 3,463,958 7,909,844 71,408,214 36,772,368 22,107,197 576,791 21,468,459 $ 193,790,308 799,680 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 $ 223,609,850 721,590 2,679,490 1,547,730 438,740 2,327,681 14,959,920 2,831,549 701,280 911,571 4,123,033 3,194,689 3,612,630 7,716,669 59,141,125 38,179,667 24,852,950 762,792 16,020,220 4,650,000 $ 189,373,326 STREETS Roadway & Maintenance HURF TOTAL STREETS 5,634,721 14,998,162 $ 20,632,883 7,172,921 14,679,689 $ 21,852,610 7,838,110 16,795,560 $ 24,633,670 6,804,780 16,080,080 $ 22,884,860 ENTERPRISE OPERATIONS Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance TOTAL ENTERPRISE 28,175,218 16,254,027 13,816,472 2,157,984 1,639,707 $ 62,043,408 28,623,872 16,086,161 15,154,767 2,298,007 1,939,086 $ 64,101,893 36,470,590 20,378,210 17,581,770 2,690,640 2,030,340 $ 79,151,550 INTERNAL SERVICES $ 28,241,393 $ 30,246,846 2,766,182 248,664 534,640 917,829 97,076 134,818 66,690 4,765,899 3,943,715 358,541 438,968 659,042 2,477,517 285,749 741,364 79,102 8,983,998 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Service Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT $ $ 64 Budget FY 2023 $ 807,340 3,107,410 1,983,470 449,470 3,435,710 22,666,160 3,014,780 845,410 978,940 4,340,640 3,596,550 3,729,200 9,014,380 67,747,950 46,260,910 28,993,620 1,553,030 26,825,950 15,000,000 244,350,920 $ 7,955,880 20,233,620 28,189,500 33,542,005 18,813,527 16,097,650 2,360,745 1,780,350 $ 72,594,277 $ 40,237,610 23,081,530 19,308,890 3,130,540 2,448,490 88,207,060 $ 32,373,680 $ 38,490,970 $ 41,639,060 10,475,840 927,500 2,986,000 4,875,250 5,588,400 841,000 1,645,000 420,700 $ 27,759,690 2,501,330 280,710 138,430 1,210,760 1,799,710 945,000 94,700 6,970,640 $ 12,018,450 682,890 530,000 2,974,070 5,007,300 3,788,690 890,000 500,000 511,700 26,903,100 $ Table of Contents EXPENSE SUMMARY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Maintenance Districts Police Impound Ambulance Service Other Special Revenue Development Fees TOTAL SPECIAL REVENUE FUNDS $ 1,046,165 1,082,084 2,890,258 167,695 424,006 1,289,116 390,637 7,289,961 884,224 1,175,806 2,679,736 139,287 2,798,095 1,296,093 1,622,110 $ 10,595,351 5,539,640 1,360,620 2,929,460 178,580 4,493,940 2,989,090 1,000,640 $ 18,491,970 567,060 1,358,900 2,933,460 150,010 4,141,110 1,070,600 1,000,640 $ 11,221,780 OTHER FUNDING SOURCES CIP Administration CIP Contingency GO Bond Proceeds Outside Sources Prop 400 - MAG MPC - Public Facilities MPC - Water System MPC - Wastewater System TOTAL OTHER FUNDING SOURCES 1,840,950 646,945 155,729 6,762,025 5,209,579 $ 14,615,228 1,895,400 15,423,209 502,279 $ 17,820,888 2,422,450 100,000,000 100,268,040 487,720 $ 203,178,210 2,126,000 10,345,706 1,448 $ 12,473,154 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets Traffic Signals Parks Municipal Facilities Water Wastewater Storm Water TOTAL CAPITAL IMPROVEMENT 3,685,159 35,513,724 1,511,444 34,974,016 49,416,311 12,891,319 23,374,176 $ 161,366,149 2,071,989 45,086,629 3,033,101 6,943,478 26,610,181 13,353,841 13,579,330 $ 110,678,549 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 1,903,162 12,453,456 2,930,838 1,051,888 7,447,428 7,473,017 6,561,725 3,524 $ 39,825,038 DEBT SERVICE General Obligation Debt HURF Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations TOTAL DEBT SERVICE 40,596,226 625,658 15,656,300 9,809,313 3,621,250 2,263,956 $ 72,572,703 25,887,038 733,623 16,816,275 9,819,813 3,620,500 2,258,956 $ 59,136,205 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 $ 539,030,644 86,756 - $ 517,206,648 65 - $ 988,252,510 $ 5,310,370 1,779,970 3,240,140 193,470 5,042,590 3,008,500 766,760 19,341,800 $ 2,834,130 100,000,000 496,687,840 599,521,970 $ 27,844,510 246,780,870 14,383,330 21,041,500 66,151,730 75,076,960 94,567,840 8,009,820 553,856,560 27,198,340 622,300 7,132,070 9,811,570 3,628,250 2,264,210 $ 50,656,740 $ 29,600,540 3,786,410 7,018,290 22,535,820 3,627,000 2,263,710 68,831,770 $ $ - - $ 444,490,785 $ 1,670,841,740 Table of Contents EXPENSE DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 GENERAL FUND Mayor & Council Boards & Commissions Town Manager Community Resources Emergency Mgmt & Safety Digital Government Intergovernmental Economic Development Economic Development Admin Tourism Redevelopment Total Economic Development 748,454 20,568 1,408,041 273,902 1,455,509 428,840 713,251 20,030 1,468,456 462,098 1,688,177 416,438 753,630 46,050 1,722,280 544,590 1,889,790 428,490 679,600 41,990 1,781,060 491,150 407,280 1,547,730 438,740 765,240 42,100 1,832,910 698,140 576,360 1,983,470 449,470 1,621,863 489,883 97,837 2,209,583 1,460,251 479,227 34,292 1,973,770 1,987,380 491,000 32,390 2,510,770 1,642,950 632,495 52,236 2,327,681 2,502,740 746,970 186,000 3,435,710 Information Technology Information Technology Admin Applications Support Desktop Support Infrastructure GIS IT Security Total Information Technology 452,658 4,138,511 2,142,929 4,342,796 844,313 11,921,207 604,071 4,984,918 1,841,880 4,120,484 1,004,854 12,556,207 654,080 6,854,400 2,572,030 4,295,730 1,217,040 562,970 16,156,250 1,188,310 5,922,960 1,951,710 4,474,950 1,082,530 339,460 14,959,920 1,186,300 7,099,380 6,669,600 5,248,620 1,262,080 1,200,180 22,666,160 Human Resources Human Resources Admin Learning & Development Total Human Resources 1,795,519 511,073 2,306,592 2,107,076 608,144 2,715,220 2,306,630 609,320 2,915,950 2,257,829 573,720 2,831,549 2,421,980 592,800 3,014,780 Management & Budget Town Clerk Legal General Counsel Town Prosecutor Total Legal 650,907 537,166 683,792 669,229 762,470 1,000,750 701,280 911,571 845,410 978,940 1,430,375 2,050,476 3,480,851 1,528,578 2,209,326 3,737,904 1,588,970 2,296,050 3,885,020 1,797,714 2,325,319 4,123,033 1,763,610 2,577,030 4,340,640 Finance & Management Services Finance & Management Svcs Admi Accounting Purchasing Tax Compliance Total Finance & Management Svcs 218,285 1,284,096 652,365 509,368 2,664,114 225,921 1,485,857 690,182 576,945 2,978,905 232,320 1,494,135 718,590 712,965 3,158,010 235,533 1,530,305 722,976 705,875 3,194,689 249,610 1,670,350 698,950 977,640 3,596,550 3,166,280 3,463,958 3,521,940 3,612,630 3,729,200 454,966 652,217 253,882 1,677,621 1,267,024 349,750 934,562 262,437 1,661,051 1,327,291 350,740 749,510 270,530 1,839,850 1,363,565 353,499 787,520 276,761 1,727,073 1,573,320 371,220 783,930 298,080 2,020,090 1,771,920 Municipal Court Development Services Development Services Admin Permits & Licensing Plan Review & Inspection Admin Building Engineering 66 Table of Contents EXPENSE DETAIL Projected FY 2022 Budget FY 2023 Actual FY 2020 Actual FY 2021 Budget FY 2022 Code Planning Fire Planning & Development Transportation Planning Development Engineering Total Development Svcs 583,082 272,192 346,294 1,337,649 186,769 515,672 7,547,368 612,727 325,328 364,045 1,173,073 341,099 558,481 7,909,844 597,850 320,485 378,310 1,488,300 386,620 608,990 8,354,750 635,160 3,330 288,960 1,102,021 403,690 565,335 7,716,669 665,970 1,330 309,180 1,535,200 459,890 797,570 9,014,380 Police Police Admin Support Services Admin Communication Hiring Planning & Research Public Affairs Counseling Services Crime Prevention Property & Evidence Records Volunteer Services Redaction Peer Support Office Professional Stds Admin Internal Affairs Training Patrol Administration Patrol Civilian Patrol Detention Teleserve Bike Unit Crisis Response Team 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 Forensics Unit SWAT Crime Suppression Team K-9 Unit School Resource Traffic Unit Total Police 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 13,838,822 1,763,911 3,579,856 742,361 314,041 317,671 947,161 166,080 806,729 1,255,417 97,640 87,155 707,833 486,242 4,333,910 2,083,809 20,388,009 394,781 1,086,235 724,347 1,095,333 597,389 1,390,037 1,406,482 963,643 1,521,380 834,031 1,215,316 712,565 921,137 32,126 349,814 1,251,389 564,599 1,610,881 2,820,082 71,408,214 798,700 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 61,716,320 790,730 2,111,260 3,449,400 891,600 324,560 330,800 934,100 128,040 577,080 1,218,130 102,100 86,010 838,110 469,750 4,851,620 2,111,300 20,206,895 466,700 1,211,330 613,390 905,430 967,320 1,364,040 1,441,780 1,025,770 1,518,000 884,760 1,168,430 776,950 898,490 91,310 347,950 1,155,850 569,770 1,714,310 2,598,060 59,141,125 863,660 2,387,240 4,520,810 1,681,340 341,200 331,910 1,097,520 175,330 849,950 1,811,850 109,140 91,100 592,630 567,160 456,170 2,752,430 2,330,100 22,527,530 587,040 1,366,060 734,140 1,004,730 926,230 1,120,670 1,175,980 1,108,450 1,222,600 1,661,970 1,108,500 1,397,640 1,283,050 1,212,840 663,320 841,190 316,400 932,270 558,150 2,076,040 2,963,610 67,747,950 67 Table of Contents EXPENSE DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Fire & Rescue Fire Admin Fire Training Operations Resource Community Prevention Total Fire & Rescue 3,041,727 872,029 26,766,034 3,199,405 586,344 726,754 35,192,293 3,131,458 952,761 27,887,548 3,479,052 472,503 849,046 36,772,368 1,114,280 889,390 30,147,830 4,275,060 635,760 720,170 37,782,490 1,186,086 1,249,402 30,353,023 4,271,910 446,051 673,195 38,179,667 3,498,970 1,094,810 36,385,940 3,962,710 567,390 751,090 46,260,910 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 1,278,006 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 1,492,819 3,398,355 500,356 335,892 315,023 203,910 133,767 316,057 334,809 184,243 120,735 77,508 18,345 42,372 1,931,200 13,669 5,991 265,026 172,705 254,945 238,578 192,944 217,526 1,240,924 559,178 422,683 154,044 23,752 61,455 859,105 2,596,222 895,118 1,227,064 297,591 195,514 1,710,639 198,917 382,768 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 1,440,280 3,635,420 534,960 287,560 290,890 313,120 154,570 535,270 271,070 132,360 115,490 66,560 48,840 50,100 2,098,640 33,270 228,500 235,050 281,140 286,240 238,340 242,250 1,382,000 663,930 477,500 273,240 16,260 81,340 984,320 3,246,440 1,167,270 1,712,050 321,280 151,550 851,180 312,700 620,560 1,955,390 4,232,740 728,560 392,560 406,590 238,110 194,070 819,070 433,800 226,190 115,490 66,560 48,840 50,100 2,284,370 33,270 7,000 224,300 310,050 333,490 291,890 273,040 285,280 1,549,700 724,950 531,350 287,260 34,810 80,430 1,157,410 3,178,020 1,167,270 1,968,210 377,780 260,550 1,061,180 460,700 348,650 68 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 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 18,772 20,071 339,116 19,491,846 24,571 28,336 391,631 70,910 22,107,197 17,490 24,800 293,250 808,590 26,509,260 17,490 24,800 293,250 735,870 24,852,950 17,720 25,420 772,000 1,039,450 28,993,620 124,416 469,473 593,889 140,145 436,646 576,791 234,590 625,450 860,040 171,432 591,360 762,792 833,940 719,090 1,553,030 350,000 592,115 4,176,232 5,118,347 350,000 16,146,404 4,972,055 21,468,459 350,000 698,740 33,042,260 10,000,000 5,000,000 49,091,000 350,000 15,670,220 1,000,000 3,650,000 20,670,220 350,000 356,070 26,119,880 10,000,000 5,000,000 41,825,950 $ 167,416,264 $ 193,790,308 $ 223,609,850 $ 189,373,326 $ 244,350,920 STREETS Roadway & Maintenance Roadway & Maintenance Admin Alternate Transportation Non-Departmental Other Contingency Total Non-Departmental Total Roadway & Maintenance 5,634,721 - 7,172,921 - 6,766,110 5,000 6,779,130 - 6,876,780 5,000 5,634,721 7,172,921 167,000 900,000 1,067,000 7,838,110 650 25,000 25,650 6,804,780 174,100 900,000 1,074,100 7,955,880 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 Concrete Repair Shoulder Maintenance 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 1,736,262 215,966 558,434 110,914 64,145 588,168 534,173 679,525 227,800 441,738 4,482,230 1,437,707 526,000 555,462 857,894 1,998,484 1,311,434 235,358 652,510 122,050 107,250 574,210 769,080 1,056,760 219,540 505,490 4,374,460 1,776,180 538,130 596,170 1,029,610 2,298,570 1,237,410 221,600 586,210 122,050 107,250 588,340 649,350 1,040,720 196,420 453,310 4,326,260 1,685,680 561,570 613,100 1,052,930 2,400,030 1,266,460 215,860 712,570 168,980 129,040 622,660 822,990 1,385,900 232,770 821,740 5,250,080 1,960,930 665,340 658,630 1,523,900 2,306,440 1,640,270 255,580 69 Table of Contents EXPENSE DETAIL 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 TOTAL WASTEWATER FUND Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 53,463 53,463 14,998,162 70,223 70,223 14,679,689 216,540 500,000 716,540 16,795,560 164,540 50,000 214,540 16,080,080 575,800 500,000 1,075,800 20,233,620 $ 20,632,883 $ 21,852,610 $ 24,633,670 $ 22,884,860 527,619 210,369 732,035 302,097 4,036,222 3,838,551 3,820,418 788,209 6,464,938 420,551 3,737,252 2,183,242 785,054 213,981 577,928 345,021 723,837 322,274 4,344,162 4,091,781 3,824,273 864,145 5,428,299 413,695 3,966,596 2,411,486 886,200 212,740 532,005 264,855 732,710 285,995 5,281,540 4,536,010 4,663,810 965,535 7,578,510 501,030 4,209,990 2,989,210 802,370 215,070 583,840 398,320 983,320 282,305 5,155,530 4,515,610 4,550,260 826,490 7,447,490 438,960 4,012,320 2,838,650 840,930 236,980 516,215 342,265 752,540 394,105 6,183,120 4,913,180 4,888,940 1,062,195 8,011,840 664,380 4,198,210 3,249,980 886,020 225,710 114,680 114,680 211,435 211,435 411,950 2,500,000 2,911,950 331,000 100,000 431,000 1,448,910 2,500,000 3,948,910 $ 28,175,218 $ 28,623,872 $ 36,470,590 $ 33,542,005 513,567 120,023 639,852 302,636 1,995,314 2,227,196 4,462,912 3,319,571 1,342,685 716,766 556,191 301,012 133,371 693,082 320,727 1,883,921 2,482,973 4,308,405 2,921,846 1,470,790 904,930 586,181 454,760 148,390 701,840 286,010 1,918,900 2,954,680 5,011,290 3,999,990 1,288,620 884,260 562,320 461,970 148,390 701,840 286,010 2,017,750 2,782,660 5,665,027 3,831,400 1,453,670 764,280 572,530 743,820 191,530 728,970 344,110 2,147,580 3,471,230 5,252,880 4,328,650 1,584,230 875,920 867,640 57,314 57,314 78,923 78,923 167,150 2,000,000 2,167,150 123,000 5,000 128,000 544,970 2,000,000 2,544,970 $ 16,254,027 $ 16,086,161 $ 20,378,210 $ 18,813,527 70 $ $ $ 28,189,500 40,237,610 23,081,530 Table of Contents EXPENSE DETAIL Actual FY 2020 ENV SERVICES RESIDENTIAL Administration Public Works Admin Utilities Residential Collections Uncontained Collections Recycling Environmental Programs Non-Departmental Other Contingency Total Non-Departmental TOTAL ENV SERVICES RESIDENTIAL Budget FY 2022 Projected FY 2022 Budget FY 2023 521,037 94,211 636,690 6,662,158 2,408,010 2,855,401 522,603 594,163 108,934 687,508 7,541,495 2,552,612 2,898,907 649,354 771,280 128,200 693,190 7,368,120 2,680,780 3,887,180 588,620 803,340 128,200 693,190 7,844,110 2,698,300 2,580,560 996,950 945,110 163,020 716,360 8,063,230 3,113,530 3,584,940 702,840 116,362 116,362 121,794 121,794 264,400 1,200,000 1,464,400 303,000 50,000 353,000 819,860 1,200,000 2,019,860 $ 13,816,472 $ 15,154,767 $ 17,581,770 $ 16,097,650 57,907 15,335 9,536 1,310,341 746,842 52,072 18,018 8,517 1,348,107 853,170 51,110 19,660 6,180 1,497,990 821,250 44,085 19,660 6,180 1,500,862 747,958 44,100 26,450 6,810 1,691,710 991,460 18,023 18,023 18,123 18,123 44,450 250,000 294,450 32,000 10,000 42,000 120,010 250,000 370,010 ENV SERVICES COMMERCIAL Administration Public Works Admin Utilities Commercial Collections Rolloffs Non-Departmental Other Contingency Total Non-Departmental TOTAL ENV SERVICES COMMERCIAL Actual FY 2021 $ ENVIRONMENTAL COMPLIANCE Administration Public Works Admin Utilities Utility Locates Street Cleaning Storm Water Non-Departmental Other Contingency Total Non-Departmental 2,157,984 $ 2,298,007 $ 2,690,640 $ 2,360,745 $ $ 19,308,890 3,130,540 1,117 12,406 6,806 6,725 833,184 760,767 70 13,726 7,309 7,128 898,972 995,670 14,340 7,590 35,750 875,860 818,900 14,340 7,590 35,750 846,140 834,530 20,610 7,980 43,020 923,630 1,097,680 18,702 18,702 16,211 16,211 27,900 250,000 277,900 37,000 5,000 42,000 105,570 250,000 355,570 TOTAL ENV COMPLIANCE $ 1,639,707 INTERNAL SERVICES Fleet Shop Operations Health Self-Insurance Trust Dental Self-Insurance Trust Workers' Compensation General Liability TOTAL INTERNAL SERVICES 6,786,175 20,383,350 1,071,868 $ 28,241,393 $ 1,939,086 7,683,086 20,501,107 1,221,441 841,212 $ 30,246,846 71 $ 2,030,340 8,678,900 20,088,280 1,372,000 2,234,500 $ 32,373,680 $ 1,780,350 8,026,350 26,212,640 1,283,630 2,968,350 $ 38,490,970 $ 2,448,490 $ 9,623,200 22,973,840 1,570,000 3,123,530 4,348,490 37,290,570 Table of Contents EXPENSE DETAIL Actual FY 2020 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Transport Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT Actual FY 2021 Budget FY 2022 Projected FY 2022 $ 2,766,182 248,664 534,640 917,829 97,076 134,818 66,690 4,765,899 $ 3,943,715 358,541 438,968 659,042 2,477,517 285,749 741,364 79,102 8,983,998 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 $ 1,046,165 1,082,084 1,826,406 1,063,852 167,695 424,006 1,289,116 390,637 7,289,961 884,224 1,175,806 1,823,122 856,614 139,287 2,798,095 1,296,093 930,533 667,037 3,662 3,662 3,662 3,662 4,583 1,647 73 3,589 $ 10,595,351 5,539,640 1,360,620 1,893,800 1,035,660 178,580 4,493,940 2,989,090 990,840 9,800 $ 18,491,970 567,060 1,358,900 1,893,800 1,039,660 150,010 4,141,110 1,070,600 990,840 9,800 $ 11,221,780 OTHER FUNDING SOURCES CIP Administration CIP Contingency GO Bond Proceeds Outside Sources MPC - Water System MPC - Wastewater System TOTAL OTHER FUNDING SOURCES 1,840,950 646,945 155,729 6,762,025 5,209,579 $ 14,615,228 1,895,400 15,423,209 502,279 $ 17,820,888 2,422,450 100,000,000 100,268,040 487,720 $ 203,178,210 2,126,000 10,345,706 1,448 $ 12,473,154 3,685,159 35,513,724 1,511,444 34,974,016 49,416,311 12,891,319 2,071,989 45,086,629 3,033,101 6,943,478 26,610,181 13,353,841 8,053,140 76,536,500 12,123,520 12,643,560 49,753,240 79,955,090 1,903,162 12,453,456 2,930,838 1,051,888 7,447,428 7,473,017 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets Traffic Signals Parks Municipal Facilities Water 72 2,501,330 280,710 138,430 1,210,760 1,799,710 945,000 94,700 6,970,640 Budget FY 2023 $ 12,018,450 682,890 530,000 2,974,070 5,007,300 3,788,690 890,000 500,000 511,700 26,903,100 $ 5,310,370 1,779,970 1,923,700 1,316,440 193,470 5,042,590 3,008,500 766,760 19,341,800 $ 2,834,130 100,000,000 496,687,840 599,521,970 27,844,510 246,780,870 14,383,330 21,041,500 66,151,730 75,076,960 Table of Contents EXPENSE DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Wastewater Storm Water TOTAL CAPITAL IMPROVEMENT 23,374,176 $ 161,366,149 13,579,330 $ 110,678,549 82,888,430 2,736,000 $ 324,689,480 6,561,725 3,524 $ 39,825,038 $ 94,567,840 8,009,820 553,856,560 DEBT SERVICE General Obligation Debt Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations TOTAL DEBT SERVICE 40,596,226 625,658 15,656,300 9,809,313 3,621,250 2,263,956 $ 72,572,703 25,887,038 733,623 16,816,275 9,819,813 3,620,500 2,258,956 $ 59,136,205 27,198,340 4,223,350 7,016,190 10,034,070 3,628,250 2,264,210 $ 54,364,410 27,198,340 622,300 7,132,070 9,811,570 3,628,250 2,264,210 $ 50,656,740 $ 29,600,540 3,786,410 7,018,290 22,535,820 3,627,000 2,263,710 68,831,770 TRUST ACCOUNTS Fire Pension TOTAL TRUST ACCOUNTS $ - $ - GRAND TOTAL EXPENSES $ 539,030,644 86,756 86,756 - $ $ 517,206,648 73 $ - $ 988,252,510 $ $ 444,490,785 $ 1,670,841,740 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% Local Schools 59% 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 2023 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. County 60% Community College 40% 15% 20% 12% 0% 10% 4% Town of Gilbert Special Districts Gilbert School District Chandler School District Higley School District Mesa School District $0.00 $1.25 $1.09 $0.00 $0.18 $0.00 $0.00 $3.52 $6.03 $0.00 $1.25 $1.09 $0.00 $0.18 $0.00 $0.00 $3.57 $6.08 $0.00 $1.25 $1.09 $0.00 $0.18 $0.00 $0.00 $3.60 $6.11 $0.00 $1.25 $1.09 $0.00 $0.18 $0.00 $0.00 $3.66 $6.17 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 $0.10 $0.16 $0.05 $0.14 $0.07 $0.99 $0.05 $2.27 $3.84 $0.00 $0.10 $0.16 $0.05 $0.14 $0.07 $0.99 $0.05 $2.37 $3.93 $0.00 $0.10 $0.16 $0.05 $0.14 $0.07 $0.99 $0.05 $2.61 $4.17 $0.00 $0.10 $0.16 $0.05 $0.14 $0.07 $0.99 $0.05 $3.47 $5.04 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 $1.25 $1.19 $0.00 $0.16 $0.05 $0.14 $0.25 $0.99 $0.05 $5.79 $9.87 $0.00 $1.25 $1.19 $0.00 $0.16 $0.05 $0.14 $0.25 $0.99 $0.05 $5.94 $10.02 $0.00 $1.25 $1.19 $0.00 $0.16 $0.05 $0.14 $0.25 $0.99 $0.05 $6.21 $10.29 $0.00 $1.25 $1.19 $0.00 $0.16 $0.05 $0.14 $0.25 $0.99 $0.05 $7.13 $11.21 Prim ary (Operating) State County Community College Education Equalization Special Health Care District Gilbert East Valley Institute Local School District Total Prim ary 74 Table of Contents PERSONNEL SUMMARY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 % By Fund FY 2023 Mayor and Council 2.00 2.00 2.00 2.00 2.00 Town Manager 9.35 10.35 11.35 11.35 12.85 Digital Government 14.00 14.00 14.00 14.00 14.00 Intergovernmental 2.00 2.00 2.00 2.00 2.00 Economic Development 8.00 9.00 9.00 9.00 9.00 Information Technology 47.00 52.00 52.00 52.00 55.00 Human Resources 20.00 21.00 22.00 21.00 22.50 Management and Budget 6.00 6.00 6.00 6.00 6.00 Town Clerk 5.00 6.00 6.00 6.00 7.00 Legal 31.00 31.00 31.00 31.00 33.25 Finance and Mgmt Services 26.50 28.50 28.50 28.50 29.00 Municipal Court 31.92 32.07 32.07 32.07 32.07 Development Services 74.32 75.32 76.82 76.82 78.82 Police 425.30 445.60 464.60 465.60 487.60 Fire and Rescue 216.00 217.00 225.00 225.00 244.00 Parks and Recreation 163.55 173.30 179.30 179.30 183.05 Engineering Services 5.60 5.60 6.60 6.60 8.60 1,087.54 1,130.74 1,168.24 1,168.24 1,226.74 72.9% 55.66 57.66 57.66 57.66 59.66 3.5% Water 135.68 134.93 136.93 136.93 141.93 Wastewater 48.50 49.50 49.50 49.50 53.50 Environmental Svc - Residential 81.31 82.81 85.81 85.81 85.81 Environmental Svc - Commercial 8.44 8.44 8.44 8.44 8.44 Environmental Compliance 12.09 12.59 12.59 12.59 12.59 ENTERPRISE FUNDS 286.02 288.27 293.27 293.27 302.27 18.0% INTERNAL SERVICE FUNDS 26.00 26.00 26.00 27.00 31.00 1.8% SPECIAL REVENUE 16.45 49.01 49.01 49.01 49.01 2.9% CIP ADMINISTRATION 13.40 13.40 14.90 14.90 14.90 0.9% 1,485.07 1,565.08 1,609.08 1,610.08 1,683.58 100% GENERAL FUND TOTAL GENERAL FUND STREETS FUND ENTERPRISE FUNDS TOTAL TOWN POSITIONS 75 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. 76 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 declined in FY 2022 in response to the Town reaching target funding levels in the Public Safety Personnel Retirement System (PSPRS). This allowed 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 economic volatility, actual sales tax collections increased by over 15% during FY 2022. 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 2022 LTFP, FY 2021 actual revenues and expenditures were added. 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 dispatch center 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). FY 2023 has higher planned transfers due to increased Repair and Replacement Fund contributions using one-time funds. This will help the Town be better prepared to maintain infrastructure as it ages. Additional one-time money will be transferred to a debt service sinking fund in preparation to pay down the University Building debt when it is callable. Staffing Forecast FTE Totals by Fund 2,000 10.0% 1,800 9.0% 1,600 8.0% 1,400 7.0% 1,200 6.0% 5.4% 1,000 3.9% 800 4.4% 4.8% 5.0% 2.8% 3.3% 2.5% 600 4.0% 3.1% 2.5% 1.8% 400 3.0% 1.3% 1.3% 1.6% 1.0% 200 0 Other 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 9 10 10 16 49 49 49 49 49 49 49 49 49 49 ISF 39 39 51 Enterprise 268 General 941 53 56 56 58 58 59 59 59 59 59 59 59 59 273 279 286 288 293 302 303 305 309 309 312 314 316 % change 3.9% 4.4% 4.8% 5.4% 2.8% 3.3% 2.5% 2.5% 3.1% 1.8% 1.3% 1.3% 1.6% Streets 2.0% 38 39 39 41 42 43 44 44 44 44 45 45 983 1,034 1,088 1,131 1,168 1,211 1,251 1,290 1,340 1,372 1,392 1,414 1,443 77 0.0% Table of Contents LONG-TERM FINANCIAL PLANNING 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. 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 2021 the FiveYear Plans in Water and Environmental Services 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, Environmental Services Residential, and Environmental Services Commercial in April 2022. New rate studies are now underway for Wastewater and Environmental Compliance. 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. Retirement System Participants Structure ASRS EORP PSPRS (Tiers 1&2) PSPRS (Tiers 1&2) PSPRS (Tier 3) Civilian Employees Elected Officials Sworn Fire Sworn Police Sworn Fire & Police Pooled Pooled Individual Individual Pooled Funded Status Pension only/Pension and Health June 30, 2021 70.1% / 71.5% 33.2% / 35.4% 90.0% / 90.4% 91.7% / 92.2% 107.3% / 108.9% 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, 2021, the funding ratio for Police and Fire combined reached 91% funded. Through continued efforts, the Town has now reached (and exceeded!) its goal of 78 Table of Contents LONG-TERM FINANCIAL PLANNING 90% funded by FY 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. On the November 2021 ballot, voters authorized $515m in Transportation funding. The Town will use secondary property tax to repay the debt over time, working to keep 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. In FY 2022, the Town also issued debt through the Water Resource Municipal Property Corporation to fund needed water-related projects. These bonds will be repaid with a combination of water operating, water repair and replacement, water system development fees, and water resources system development fees. Capacity was built into the new water utility rates to accommodate the debt service payments. One-Time vs Ongoing Expenditures Gilbert avoids the use of one-time revenue to support ongoing expenditures. 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. 79 Table of Contents LONG-TERM FINANCIAL PLANNING 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. Although the Town was prepared financially for sales tax to decline in FY 2022, 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. 80 Table of Contents LONG-TERM FINANCIAL PLANNING 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 $560k in preparation for FY 2023 and nearly $9.2m 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 Communities 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. 81 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 March 2022, the Financial Retreat included discussion on: • Wastewater and Environmental Compliance Update and Rate Needs • Bond Timing and Structure for both WRMPC and Transportation Bonds • Park Development Needs • Inflation and Economic Outlook Education • Water SDF Cash Flow and Subsidy Needs • Financial Policy Overview and Training • Long Term Financial Model Review • Staffing Model Update 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. In June 2022, the new Ambulance Transport Fund was added to the policies so it would be treated similarly to existing Enterprise Funds. Minor clarification was also added to the Post-Issuance Compliance section. 82 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 2023 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 2023 is $1,670,841,740. Of this amount, $690,213,370 is anticipated in new revenue collections and $980,628,370 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 2023 Revenue Sources All Funds by Type (Excludes Transfers) Revenue Type Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Taxes and Fees Licenses and Permits Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating 137,880,307 4,745,754 118,901,350 137,006,543 3,084,384 185,908,171 156,213,061 5,932,478 138,015,578 147,520,202 3,259,164 85,741,700 140,797,180 3,931,000 132,696,640 152,462,690 3,119,000 252,446,240 159,972,180 4,188,000 135,960,568 156,209,290 3,110,000 741,521,850 165,033,890 3,906,000 169,162,150 178,484,020 3,025,000 170,602,310 587,526,509 $ 536,682,183 $ 685,452,750 $ 1,200,961,888 $ Total $ 690,213,370 Taxes and Fees 23.9% Other Non-Operating 24.7% Fines and Forfeitures 0.4% Licenses and Permits 0.6% Charges for Service 25.9% Intergovernmental 24.5% 83 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 ten 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: 84 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 10% 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, and fire. The general government SDF was discontinued in June 2022. 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. An updated Water SDF was completed and went into effect June 2022. 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 2021 is distributed to cities in FY 2023. 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 projected revenues for FY 2022 are lower than usual and then the budgeted revenues are higher in FY 2023. 85 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. These revenues are not restricted, but Gilbert chooses to use them for transportation-related needs. 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 86 Table of Contents REVENUE SOURCES meter water sales. Due to an increase in infrastructure needs at the North Water Treatment Plant, a new rate analysis was completed and new rates went into place April 2022. 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 10% and 4% respectively. A rate study is currently underway 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 were completed and new rates went into effect April 2022. 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. 87 Table of Contents REVENUE SOURCES 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. 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. 88 Table of Contents GENERAL FUND FIVE-YEAR FORECAST GENERAL FUND - FIVE-YEAR FORECAST Budget FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 BEGINNING FUND BALANCE (Less Committed) 154,918,000 68,280,000 64,634,000 61,224,000 70,804,000 REVENUE 233,059,000 248,869,000 254,084,000 259,455,000 264,987,000 TOTAL REVENUE 233,059,000 TRUE 9,169,000 TRUE 397,146,000 248,869,000 TRUE 9,169,000 TRUE 326,318,000 254,084,000 TRUE 9,169,000 TRUE 327,887,000 259,455,000 TRUE 9,169,000 TRUE 329,848,000 264,987,000 TRUE 9,169,000 TRUE 344,960,000 202,091,000 202,091,000 764,000 8,594,000 202,091,000 2,240,000 16,485,000 202,091,000 2,325,000 23,181,000 202,091,000 3,804,000 31,005,000 202,091,000 211,449,000 220,816,000 227,597,000 236,900,000 5,277,000 5,986,000 6,587,000 2,247,000 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 25,543,000 1,717,000 10,000,000 5,000,000 SUB-TOTAL ONE-TIME EXPENDITURES 42,260,000 5,277,000 5,986,000 6,587,000 2,247,000 TRANSFER OUT CAPITAL OTHER 33,272,000 51,243,000 20,677,000 24,281,000 15,580,000 24,281,000 7,579,000 17,281,000 4,167,000 17,281,000 SUB-TOTAL TRANSFERS OUT 84,515,000 44,958,000 39,861,000 24,860,000 21,448,000 TOTAL USES ANNUAL OPERATING RESULT 328,866,000 TRUE (86,638,000) 261,684,000 TRUE (3,646,000) 266,663,000 TRUE (3,410,000) 259,044,000 TRUE 9,580,000 260,595,000 TRUE 13,561,000 FUND BALANCE 68,280,000 64,634,000 61,224,000 70,804,000 84,365,000 MINIMUM FUND BALANCE 62,240,000 64,580,000 66,920,000 68,620,000 70,940,000 FUND BALANCE ABOVE MINIMUM 6,040,000 54,000 (5,696,000) 2,184,000 13,425,000 Five-Year Plan Assumptions:  Transfer to the General Equipment Replacement Fund has increased in FY 2023 using available one-time funds to use on infrastructure repair and replacement needs  Transfer to Debt Service includes an additional one-time amount that 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 ongoing operating expenses and one year of debt service  Contingency and Economic Development Reserve funds are included in FY 2023 at $15,000,000 which is consistent with prior years 89 Table of Contents ROADWAY AND MAINTENANCE FIVE-YEAR FORECAST ROADWAY AND MAINTENANCE FUND - FIVE-YEAR FORECAST Budget FY 2023 Projected FY 2025 Projected FY 2024 Projected FY 2026 Projected FY 2027 BEGINNING FUND BALANCE (Less Committed) 13,877,000 4,383,000 5,864,000 (13,807,000) (17,316,000) REVENUE 12,330,000 12,696,000 12,947,000 13,203,000 13,464,000 TOTAL REVENUE 12,330,000 TRUE TRUE 26,207,000 12,696,000 TRUE TRUE 17,079,000 12,947,000 TRUE TRUE 18,811,000 13,203,000 TRUE TRUE (604,000) 13,464,000 TRUE TRUE (3,852,000) 6,851,000 6,851,000 104,000 6,851,000 113,000 208,000 6,851,000 113,000 312,000 6,851,000 113,000 416,000 6,851,000 6,955,000 7,172,000 7,276,000 7,380,000 - - - - 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 205,000 900,000 SUB-TOTAL ONE-TIME EXPENDITURES 1,105,000 - - - - TRANSFER OUT CAPITAL OTHER 13,198,000 670,000 3,590,000 670,000 24,776,000 670,000 8,766,000 670,000 345,000 670,000 SUB-TOTAL TRANSFERS OUT 13,868,000 4,260,000 25,446,000 9,436,000 1,015,000 TOTAL USES ANNUAL OPERATING RESULT 21,824,000 TRUE (9,494,000) 11,215,000 TRUE 1,481,000 32,618,000 TRUE (19,671,000) 16,712,000 TRUE (3,509,000) 8,395,000 TRUE 5,069,000 FUND BALANCE 4,383,000 5,864,000 (13,807,000) (17,316,000) (12,247,000) MINIMUM FUND BALANCE 1,710,000 1,740,000 1,790,000 1,820,000 1,850,000 FUND BALANCE ABOVE MINIMUM 2,673,000 4,124,000 (15,597,000) (19,136,000) (14,097,000) Five-Year Plan Assumptions:  FY 2023 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 2025-2027 will be closely evaluated against available revenue so minimum fund balance is met 90 Table of Contents STREETS FIVE-YEAR FORECAST STREETS FUND - FIVE-YEAR FORECAST Budget FY 2023 Projected FY 2025 Projected FY 2024 Projected FY 2026 Projected FY 2027 BEGINNING FUND BALANCE (Less Committed) 10,674,000 7,310,000 6,809,000 6,112,000 5,411,000 REVENUE 18,395,000 18,946,000 19,135,000 19,326,000 19,519,000 TOTAL REVENUE 18,395,000 TRUE TRUE 29,069,000 18,946,000 TRUE TRUE 26,256,000 19,135,000 TRUE TRUE 25,944,000 19,326,000 TRUE TRUE 25,438,000 19,519,000 TRUE TRUE 24,930,000 17,394,000 17,394,000 303,000 225,000 17,394,000 343,000 531,000 17,394,000 352,000 756,000 17,394,000 363,000 981,000 17,394,000 17,922,000 18,268,000 18,502,000 18,738,000 - 39,000 - - 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 2,130,000 210,000 500,000 SUB-TOTAL ONE-TIME EXPENDITURES 2,840,000 - 39,000 - - TRANSFER OUT CAPITAL OTHER 1,525,000 1,525,000 1,525,000 1,525,000 1,525,000 SUB-TOTAL TRANSFERS OUT 1,525,000 1,525,000 1,525,000 1,525,000 1,525,000 TOTAL USES ANNUAL OPERATING RESULT 21,759,000 TRUE (3,364,000) 19,447,000 TRUE (501,000) 19,832,000 TRUE (697,000) 20,027,000 TRUE (701,000) 20,263,000 TRUE (744,000) FUND BALANCE 7,310,000 6,809,000 6,112,000 5,411,000 4,667,000 MINIMUM FUND BALANCE 4,350,000 4,480,000 4,570,000 4,630,000 4,680,000 FUND BALANCE ABOVE MINIMUM 2,960,000 2,329,000 1,542,000 781,000 (13,000) Five-Year Plan Assumptions:  FY 2023 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 91 Table of Contents WATER FUND FIVE-YEAR FORECAST WATER FUND - FIVE-YEAR FORECAST Budget FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 BEGINNING FUND BALANCE (Less Committed) 54,932,000 40,086,000 36,957,000 33,300,000 29,566,000 REVENUE 65,103,000 66,053,000 68,674,000 69,788,000 70,922,000 TOTAL REVENUE 65,103,000 TRUE TRUE 120,035,000 66,053,000 TRUE TRUE 106,139,000 68,674,000 TRUE TRUE 105,631,000 69,788,000 TRUE TRUE 103,088,000 70,922,000 TRUE TRUE 100,488,000 36,035,000 36,035,000 332,000 1,645,000 36,035,000 357,000 3,428,000 36,035,000 397,000 4,405,000 36,035,000 487,000 5,000,000 36,035,000 38,012,000 39,820,000 40,837,000 41,522,000 32,000 181,000 47,000 792,000 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 95,000 2,500,000 SUB-TOTAL ONE-TIME EXPENDITURES 4,202,000 32,000 181,000 47,000 792,000 TRANSFER OUT CAPITAL OTHER 17,635,000 22,077,000 3,941,000 27,197,000 4,133,000 28,197,000 3,441,000 29,197,000 756,000 30,197,000 SUB-TOTAL TRANSFERS OUT 39,712,000 31,138,000 32,330,000 32,638,000 30,953,000 TOTAL USES ANNUAL OPERATING RESULT 79,949,000 TRUE (14,846,000) 69,182,000 TRUE (3,129,000) 72,331,000 TRUE (3,657,000) 73,522,000 TRUE (3,734,000) 73,267,000 TRUE (2,345,000) FUND BALANCE 40,086,000 36,957,000 33,300,000 29,566,000 27,221,000 MINIMUM FUND BALANCE 21,210,000 25,750,000 26,210,000 26,460,000 26,630,000 FUND BALANCE ABOVE MINIMUM 18,876,000 11,207,000 7,090,000 3,106,000 591,000 1,607,000 Five-Year Plan Assumptions:  WRMPC Bonds were issued in FY 2022 to support water related infrastructure projects including the North Water Treatment Plant. The first payment for the bonds is due in FY 2023. 92 Table of Contents WASTEWATER FUND FIVE-YEAR FORECAST WASTEWATER FUND - FIVE-YEAR FORECAST Budget FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 BEGINNING FUND BALANCE (Less Committed) 26,690,000 8,331,000 6,996,000 10,811,000 8,819,000 REVENUE 33,656,000 38,808,000 39,460,000 41,475,000 42,174,000 TOTAL REVENUE 33,656,000 TRUE 1,035,000 TRUE 61,381,000 38,808,000 TRUE 1,035,000 TRUE 48,174,000 39,460,000 TRUE 1,035,000 TRUE 47,491,000 41,475,000 TRUE 1,035,000 TRUE 53,321,000 42,174,000 TRUE 1,035,000 TRUE 52,028,000 18,524,000 18,524,000 337,000 547,000 18,524,000 689,000 777,000 18,524,000 689,000 1,007,000 18,524,000 719,000 1,380,000 18,524,000 19,408,000 19,990,000 20,220,000 20,623,000 319,000 27,000 22,000 620,000 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 306,000 2,000,000 SUB-TOTAL ONE-TIME EXPENDITURES 4,558,000 319,000 27,000 22,000 620,000 TRANSFER OUT CAPITAL OTHER 13,936,000 16,032,000 10,419,000 11,032,000 5,631,000 11,032,000 13,228,000 11,032,000 3,795,000 18,032,000 SUB-TOTAL TRANSFERS OUT 29,968,000 21,451,000 16,663,000 24,260,000 21,827,000 TOTAL USES 53,050,000 TRUE (18,359,000) 41,178,000 TRUE (1,335,000) 36,680,000 TRUE 3,815,000 44,502,000 TRUE (1,992,000) 43,070,000 TRUE 139,000 FUND BALANCE 8,331,000 6,996,000 10,811,000 8,819,000 8,958,000 MINIMUM FUND BALANCE 8,330,000 8,550,000 8,700,000 8,760,000 8,860,000 1,000 (1,554,000) 2,111,000 59,000 98,000 ANNUAL OPERATING RESULT FUND BALANCE ABOVE MINIMUM 2,252,000 Five-Year Plan Assumptions:  The plan assumes a 20% rate increase beginning in the fourth quarter of FY 2023, as well as reduced transfers to the Repair and Replacement Fund in FY 2024-2026. The Town is working with a rate consultant to determine the best approach to maintain fund balance.  An additional 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 and an overhead allocation to the General Fund. 93 Table of Contents ENVIRONMENTAL SERVICES - RESIDENTIAL FIVE-YEAR FORECAST ENV SERVICES RESIDENTIAL FUND - FIVE-YEAR FORECAST Budget FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 BEGINNING FUND BALANCE (Less Committed) 7,761,000 4,353,000 4,733,000 3,779,000 4,366,000 REVENUE 20,295,000 21,657,000 22,029,000 23,069,000 23,466,000 TOTAL REVENUE 20,295,000 TRUE TRUE 28,056,000 21,657,000 TRUE TRUE 26,010,000 22,029,000 TRUE TRUE 26,762,000 23,069,000 TRUE TRUE 26,848,000 23,466,000 TRUE TRUE 27,832,000 17,204,000 17,203,000 841,000 17,203,000 1,253,000 17,203,000 1,493,000 17,203,000 1,733,000 17,204,000 18,044,000 18,456,000 18,696,000 18,936,000 143,000 1,106,000 396,000 362,000 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 2,105,000 143,000 1,106,000 396,000 362,000 TRANSFER OUT CAPITAL OTHER 1,304,000 3,090,000 3,090,000 131,000 3,290,000 3,390,000 3,490,000 SUB-TOTAL TRANSFERS OUT 4,394,000 3,090,000 3,421,000 3,390,000 3,490,000 TOTAL USES ANNUAL OPERATING RESULT 23,703,000 TRUE (3,408,000) 21,277,000 TRUE 380,000 22,983,000 TRUE (954,000) 22,482,000 TRUE 587,000 22,788,000 TRUE 678,000 FUND BALANCE 4,353,000 4,733,000 3,779,000 4,366,000 5,044,000 MINIMUM FUND BALANCE 4,300,000 4,510,000 4,610,000 4,670,000 4,730,000 53,000 223,000 (831,000) (304,000) 314,000 FUND BALANCE ABOVE MINIMUM 905,000 Five-Year Plan Assumptions:  The plan assumes a proposed rate increase of 5.00% for FY 2024 and 3.00% rate increase for FY 2026. A specific rate study will be conducted in the future to determine the exact needs. 94 Table of Contents ENVIRONMENTAL SERVICES COMMERCIAL FIVE-YEAR FORECAST ENV SERVICES COMMERCIAL FUND - FIVE-YEAR FORECAST Budget FY 2023 Projected FY 2025 Projected FY 2024 Projected FY 2026 Projected FY 2027 BEGINNING FUND BALANCE (Less Committed) 1,171,000 791,000 830,000 706,000 823,000 REVENUE 3,395,000 3,560,000 3,560,000 3,768,000 3,768,000 TOTAL REVENUE 3,395,000 TRUE TRUE 4,566,000 3,560,000 TRUE TRUE 4,351,000 3,560,000 TRUE TRUE 4,390,000 3,768,000 TRUE TRUE 4,474,000 3,768,000 TRUE TRUE 4,591,000 2,768,900 2,769,000 98,000 2,769,000 193,000 2,769,000 228,000 2,769,000 263,000 2,768,900 2,867,000 2,962,000 2,997,000 3,032,000 - - - - 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 112,100 250,000 SUB-TOTAL ONE-TIME EXPENDITURES 362,100 - - - - TRANSFER OUT CAPITAL OTHER 20,000 624,000 654,000 68,000 654,000 654,000 654,000 SUB-TOTAL TRANSFERS OUT 644,000 654,000 722,000 654,000 654,000 3,775,000 TRUE (380,000) 3,521,000 TRUE 39,000 3,684,000 TRUE (124,000) 3,651,000 TRUE 117,000 3,686,000 TRUE 82,000 FUND BALANCE 791,000 830,000 706,000 823,000 905,000 MINIMUM FUND BALANCE 690,000 720,000 740,000 750,000 760,000 FUND BALANCE ABOVE MINIMUM 101,000 110,000 (34,000) 73,000 145,000 TOTAL USES ANNUAL OPERATING RESULT 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 95 Table of Contents ENVIRONMENTAL COMPLIANCE FIVE-YEAR FORECAST ENVIRONMENTAL COMPLIANCE FUND - FIVE-YEAR FORECAST Budget FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 BEGINNING FUND BALANCE (Less Committed) 1,583,000 539,000 1,985,000 4,477,000 6,251,000 REVENUE 4,840,000 5,042,000 5,112,000 5,183,000 5,255,000 TOTAL REVENUE 4,840,000 TRUE TRUE 6,423,000 5,042,000 TRUE TRUE 5,581,000 5,112,000 TRUE TRUE 7,097,000 5,183,000 TRUE TRUE 9,660,000 5,255,000 TRUE TRUE 11,506,000 1,980,250 1,980,000 119,000 145,000 1,980,000 149,000 185,000 1,980,000 149,000 225,000 1,980,000 149,000 265,000 1,980,250 2,244,000 2,314,000 2,354,000 2,394,000 500,000 - - - 467,750 500,000 - - - TRANSFER OUT CAPITAL OTHER 646,000 2,790,000 562,000 290,000 16,000 290,000 765,000 290,000 2,790,000 SUB-TOTAL TRANSFERS OUT 3,436,000 852,000 306,000 1,055,000 2,790,000 TOTAL USES 5,884,000 TRUE (1,044,000) 3,596,000 TRUE 1,446,000 2,620,000 TRUE 2,492,000 3,409,000 TRUE 1,774,000 5,184,000 TRUE 71,000 FUND BALANCE 539,000 1,985,000 4,477,000 6,251,000 6,322,000 MINIMUM FUND BALANCE 500,000 560,000 580,000 590,000 600,000 FUND BALANCE ABOVE MINIMUM 39,000 1,425,000 3,897,000 5,661,000 5,722,000 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 SUB-TOTAL ONE-TIME EXPENDITURES ANNUAL OPERATING RESULT 217,750 250,000 Five-Year Plan Assumptions:  The plan assumes proposed rate increase of 20.00% for FY 2023, as well as reduced transfers to the Repair and Replacement Fund in FY 2024-2026. The Town is working with a rate consultant to determine the best approach to maintain fund balance. 96 Table of Contents General Fund __________________________________________ Shaping a new tomorrow, today. General Fund Summary General Fund Benchmarks 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 Police Fire and Rescue Parks and Recreation Engineering Services Table of Contents MAYOR AND COUNCIL TOWN MANAGER Digital Government Intergovernmental Relations Economic Development TOWN CLERK Information Technology Human Resources Management and Budget Finance & Management Services LEGAL SERVICES Development Services Police Fire and Rescue Parks and Recreation MUNICIPAL COURT Public Works - Engineering 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: FY 2023 Budgeted Expenses Program Mayor and Council Manager Digital Communication 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* $ Total General Fund $ 328,866,098 807,340 3,107,410 1,983,470 449,470 3,435,710 22,666,160 3,014,780 845,410 978,940 4,340,640 3,596,550 3,729,200 9,014,380 67,747,950 46,260,910 28,993,620 1,553,030 126,341,128 FY 2023 Fee Supported $ FY 2023 Transfer Supported FY 2023 Tax Supported FY 2023 % Tax Supported 107,000 22,000 165,000 150,000 295,000 5,827,000 3,126,000 1,936,000 6,078,400 - $ 235,600 564,320 514,630 138,390 4,203,150 648,100 257,590 490,840 806,310 15,000 80,000 535,230 680,000 $ 464,740 2,521,090 1,468,840 311,080 3,270,710 18,463,010 2,366,680 587,820 978,940 3,849,800 2,640,240 3,434,200 3,187,380 64,606,950 44,244,910 22,379,990 1,553,030 125,661,128 58% 81% 74% 69% 95% 81% 79% 70% 100% 89% 73% 92% 35% 95% 96% 77% 100% 99% $ 17,706,400 $ 9,169,160 $ 301,990,538 92% *Expenses include transfers. The total General Fund revenue budget including fees and taxes is $233,059,000. Fees charged to recover the cost of service total $17,706,000. The tax supported (non-allocated) revenue of $215,353,000 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 $9,169,000. ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the General Fund. Prosperous Community Strong Economy 99 Exceptional Built Environment Table of Contents GENERAL FUND PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 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 75.32 445.60 217.00 173.30 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 2.00 11.35 14.00 2.00 9.00 52.00 21.00 6.00 6.00 31.00 28.50 32.07 76.82 465.60 225.00 179.30 6.60 0.00 2.00 12.85 14.00 2.00 9.00 55.00 22.50 6.00 7.00 33.25 29.00 32.07 78.82 487.60 244.00 183.05 8.60 0.00 Total Personnel 1,087.54 1,130.74 1,168.24 1,168.24 1,226.74 EXPENSES BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 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 5,118,347 733,281 1,930,554 1,688,177 416,438 1,973,770 12,556,207 2,715,220 683,792 669,229 3,737,904 2,978,905 3,463,958 7,909,844 71,408,214 36,772,368 22,107,197 576,791 21,468,459 799,680 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 49,091,000 721,590 2,679,490 1,547,730 438,740 2,327,681 14,959,920 2,831,549 701,280 911,571 4,123,033 3,194,689 3,612,630 7,716,669 59,141,125 38,179,667 24,852,950 762,792 20,670,220 807,340 3,107,410 1,983,470 449,470 3,435,710 22,666,160 3,014,780 845,410 978,940 4,340,640 3,596,550 3,729,200 9,014,380 67,747,950 46,260,910 28,993,620 1,553,030 41,825,950 $ 167,416,264 $ 193,790,308 $ 223,609,850 $ 189,373,326 $ 244,350,920 Total Expenses 100 Table of Contents GENERAL FUND EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 130,252,670 36,583,315 580,279 137,379,164 55,847,380 563,764 134,610,900 85,690,940 3,308,010 128,839,220 58,457,276 2,076,830 164,328,650 78,305,020 1,717,250 Total Expenses $ 167,416,264 $ 193,790,308 $ 223,609,850 $ 189,373,326 $ 244,350,920 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 211,920,032 5,968,678 230,027,487 6,499,544 187,384,300 7,753,810 213,547,080 7,753,810 233,059,400 9,169,160 Total Sources $ 217,888,710 $ 236,527,031 $ 195,138,110 $ 221,300,890 $ 242,228,560 Total Expenses Transfers Out 167,416,264 14,718,058 193,790,308 35,618,999 223,609,850 43,715,440 189,373,326 29,000,955 244,350,920 84,515,178 Total Uses $ 182,134,322 $ 229,409,307 $ 267,325,290 $ 218,374,281 $ 328,866,098 Net Operating Result $ 35,754,388 $ $ (72,187,180) $ 7,117,724 101 2,926,609 $ (86,637,538) Table of Contents GENERAL FUND BENCHMARKS 3,992 average number of residents per square mile within Gilbert Source: July 1, 2021 Maricopa Association of Governments (MAG) Population Estimates 68.78 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 68.58 square miles. Source: Maricopa Recorders Office 69% 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. 102 Table of Contents GENERAL FUND BENCHMARKS 5.7 adopted Full Time Equivalents (FTE) per 1,000 residents in Gilbert FY 2021 Source: Valley Benchmark Cities, FY 2020-2021 $1,675 average residential household cost of service in Gilbert Source: City of Tempe, 2021 Comparative Cost of Services Report 9.84% rate of turnover for Gilbert employees in FY 2021 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 2021. 103 Table of Contents GENERAL FUND BENCHMARKS Source: AZ Courts, 2020 Comparison to Benchmark Communities Cases City / Town Cases Filed Clearance Rate Disposed Glendale, AZ 25,469 31,377 1.23 Chandler, AZ 33,591 33,626 1.00 Gilbert, AZ 20,709 20,467 0.99 Flagstaff, AZ 13,055 12,545 0.96 Peoria, AZ 12,020 10,564 0.88 Source: Arizona Administrative Office of the Courts Statistical Data Reports, FY 2020 $193.42 average cost per court case in FY 2020 Note: Cost of processing a case that results in a sufficient outcome. 104 0.99 Gilbert’s clearance rate in 2020 Table of Contents GENERAL FUND BENCHMARKS 1,393 single family home permits issued in 2021 Note: Total number of single family building permits for calendar year 2021.Source: Central Homebuilders Association of Arizona 1.17 reported violent crimes per 1,000 residents of Gilbert in FY 2021 Note: Violent crime rate measures the reported number of violent crimes per 1,000 residents. Source: Valley Benchmark Cities, FY 2020-2021 10.45 reported property crimes per 1,000 residents of Gilbert in FY 2021 Note: Property crime rate measures the reported number of property crimes per 1,000 residents. Source: Valley Benchmark Cities, FY 2020-2021 105 Table of Contents GENERAL FUND BENCHMARKS 0.08 calls for service per Gilbert resident in FY 2021 Source: Valley Benchmark Cities, FY 2020-2021 2.65 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 2020-2021 0.25 miles of recreational trails per 1,000 Gilbert Residents Source: Valley Benchmark Cities, FY 2020-2021 106 Table of Contents MAYOR AND COUNCIL PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Onboard new councilmembers in January BUDGET NOTES No new FTE have been added for FY 2023 in the Mayor and Council budget. Mayor and Council budgets for FY 2023 were subject to the zero-base process. As a result, approximately $13,000 in expense reductions were identified in various Supplies and Contractual line items. ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ Expanded committees to include the Veterans Advisory Board to create a supportive Town atmosphere and examine issues affecting the health and well-being of service members, veterans, and their families Held a State of the Town with partnership of the Gilbert Chamber of Commerce Created the Community Engagement Task Force to provide a forum where matters of social welfare and community concern may be presented, discussed, and collaborated upon to address concerns within the Town Org Focus Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Number of Statewide Committees with Councilmember Participation 7 7 8 8 8 Number of Regional Committees with Councilmember Participation 12 12 13 13 13 PERFORMANCE MEASURES 107 Table of Contents MAYOR AND COUNCIL PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Personnel EXPENSES BY ACTIVITY Mayor and Council Boards and Commissions Total Expenses 748,454 20,568 $ Personnel Supplies & Contractual Capital Outlay $ 769,022 $ $ $ 733,281 799,680 679,600 41,990 $ Budget FY 2022 554,059 179,222 - Actual FY 2020 Total Revenues Total Expenses 733,281 753,630 46,050 Actual FY 2021 510,865 258,157 - OPERATING RESULTS Net Operating Result $ Actual FY 2020 EXPENSES BY CATEGORY Total Expenses 769,022 713,251 20,030 Actual FY 2021 799,680 $ Projected FY 2022 555,130 244,550 $ 721,590 765,240 42,100 Budget FY 2023 481,700 239,890 $ Budget FY 2022 721,590 807,340 574,820 232,520 $ Projected FY 2022 807,340 Budget FY 2023 109,386 769,022 108,331 733,281 100,000 799,680 111,000 721,590 107,000 807,340 (659,636) $ (624,950) $ (699,680) $ (610,590) $ (700,340) 108 Table of Contents TOWN MANAGER PURPOSE STATEMENT OBJECTIVES FY 2023 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. Prosperous Community ♦ Continue implementation of the official performance-based management program to ensure progress towards meeting our identified targets and goals ♦ Finalization of Recruitment and Retention Team long term plans for Gilbert ♦ Implement newly identified data governance strategies to continue enhancing the level of maturity in the use of data across the organization ♦ Continue Advocacy Center (MF2490) and Police Dispatch Center Expansion (MF2480) projects which will enhance critical services to the residents of Gilbert Strong Economy ♦ Continue development and implementation of strategies for the redevelopment of the Northwest Corridor Exceptional Built Environment ♦ Completion of Municipal 1 Renovation and grand re-opening of Town Hall facility ♦ Award contract and begin implementation of Town-wide broadband solution through the initiation of design and construction ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ The Transportation and Infrastructure Bond was approved by voters and certified by Town Council, related bond sales and project development has commenced Municipal Center 1 Renovation (MF0530) began with anticipated completion in Fall 2022 Performance Management and Data Governance programs initiated, and Chief Performance Officer position created to propel organizational strategies and performance management forward Fiber Broadband RFP issued with continued work on a partnership to assist in development of a Town-wide Broadband solution Hybrid-Remote work procedures were formally implemented with emphasis on efficiency, agility, and fostering a positive work environment for employees Recruitment and Retention Team was formed to examine and implement strategies that aid Gilbert in retaining a premier workforce of talented professionals Org Focus BUDGET NOTES The number of authorized FTE increases in FY 2023 due to the addition of a full-time Lead Data Analyst position and a part-time Intern position. During FY 2022, a reorganization of the Town Managers office was implemented resulting in moving Community Resources from NonDepartmental to the Town Manager’s office. The increase in Supplies and Contractual from FY 2022 Budget to FY 2023 Budget is a result of this change. Town Manager budgets for FY 2023 were subject to the zero-base process which resulted in approximately $30,000 in expense reductions. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target N/A 98% N/A 98% 98% N/A 75% N/A 70% 75% N/A 94% N/A 94% 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 109 Table of Contents TOWN MANAGER PERSONNEL BY ACTIVITY Town Manager Community Resources Emergency Mgt and Safety Total Personnel EXPENSES BY ACTIVITY Town Manager Community Resources Emergency Mgt and Safety Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 7.35 0.00 2.00 8.35 0.00 2.00 8.35 0.00 3.00 7.00 1.35 3.00 8.50 1.35 3.00 9.35 10.35 11.35 11.35 12.85 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,408,041 273,902 1,468,456 462,098 1,722,280 544,590 1,781,060 491,150 407,280 1,832,910 698,140 576,360 $ 1,681,943 $ 1,930,554 $ 2,266,870 $ 2,679,490 $ 3,107,410 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,418,043 263,900 - 1,522,881 407,673 - 2,110,930 155,940 - 1,822,370 857,120 - 2,415,220 692,190 - $ 1,681,943 $ 1,930,554 $ 2,266,870 $ 2,679,490 $ 3,107,410 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 79,863 1,681,943 1,878 1,930,554 2,266,870 2,679,490 22,000 3,107,410 $ (1,602,080) $ (1,928,676) $ (2,266,870) $ (2,679,490) $ (3,085,410) 110 Table of Contents DIGITAL GOVERNMENT PURPOSE STATEMENT OBJECTIVES FY 2023 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 towards platinum certification for What Works Cities ♦ Execution of major marketing projects including Streets Bond projects, Parks Master Plan, Transportation Master Plan ♦ Continue to expand social media platforms and engagement BUDGET NOTES No additional FTE were requested in FY 2023 for Digital Government. Supplies and contractual costs decreased from FY 2022 as a result of onetime expenditures related to Gilbert’s new brand creation and implementation. In addition, the Digital Government budget for FY 2023 was subject to the zero-base process which resulted in approximately $41,000 in expense reductions. ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ Implementation of Gilbert brand What Works Cities Certification: Gold Emmy Award for "Portraits of 2020" Execution of all marketing for large projects including Utility Rate Changes Org Focus PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Social Media Following: Facebook 27,323 28,634 30,000 28,000 25,000 Social Media Following: Twitter 22,500 26,008 26,700 27,500 25,000 Social Media Following: Instagram 35,137 43,406 43,700 45,000 25,000 Videos Produced 175 175 200 200 175 111 Table of Contents DIGITAL GOVERNMENT PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Digital Government 14.00 14.00 14.00 14.00 14.00 14.00 14.00 14.00 14.00 14.00 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,455,509 1,688,177 1,889,790 1,547,730 1,983,470 $ 1,455,509 $ 1,688,177 $ 1,889,790 $ 1,547,730 $ 1,983,470 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,324,229 131,280 - 1,531,815 156,362 - 1,626,660 263,130 - 1,376,540 171,190 - 1,770,170 213,300 - $ 1,455,509 $ 1,688,177 $ 1,889,790 $ 1,547,730 $ 1,983,470 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,455,509 1,688,177 1,889,790 Total Personnel EXPENSES BY ACTIVITY Digital Government Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result 1,547,730 1,983,470 $ (1,455,509) $ (1,688,177) $ (1,889,790) $ (1,547,730) $ (1,983,470) 112 Table of Contents INTERGOVERNMENTAL RELATIONS PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Distribute a New Laws report from the 2022 session and work with Management and staff to ensure all appropriate departments are aware and prepared for new state law prior to effective date ♦ Track bills in the 2023 legislative session and work with staff to determine impacts to Gilbert ♦ 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 ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ BUDGET NOTES 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 Continued to work with stakeholders on the passage of the Regional Transportation Plan related to Prop 400 extension Introduced legislation for funding toward a grade separation at Val Vista Road and the Union Pacific Railroad. Continue to work toward funding in the FY 2023 State Budget Worked with departments to identify infrastructure projects that can be submitted for consideration of direct congressional spending Org Focus The Intergovernmental budget for FY 2023 was subject to the zero-base process which resulted in a slight decrease in the Supplies and Contractual line items. No additional FTE were requested for FY 2023. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Total Number of Bills Introduced During the Annual Arizona State Legislative Session 1,607 1,708 1,768 1,750 N/A Number of Bills Tracked That had a Direct Impact on Gilbert 20 80 70 70 N/A Number of Bills Enacted Requiring Significant Town Resources for Implementation 0 2 3 3 0 113 Table of Contents INTERGOVERNMENTAL RELATIONS PERSONNEL BY ACTIVITY Intergovernmental Relations Total Personnel EXPENSES BY ACTIVITY Intergovernmental Relations Total Expenses $ Budget FY 2022 Projected FY 2022 Budget FY 2023 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 428,840 416,438 $ Actual FY 2020 Personnel Supplies & Contractual Capital Outlay $ 428,840 $ $ $ 416,438 428,490 438,740 $ Budget FY 2022 308,478 107,960 - Actual FY 2020 Total Revenues Total Expenses 416,438 428,490 Actual FY 2021 313,532 115,308 - OPERATING RESULTS Net Operating Result Actual FY 2021 428,840 EXPENSES BY CATEGORY Total Expenses Actual FY 2020 Actual FY 2021 428,490 $ Projected FY 2022 306,400 122,090 $ 438,740 449,470 Budget FY 2023 316,890 121,850 $ Budget FY 2022 438,740 449,470 331,860 117,610 $ Projected FY 2022 449,470 Budget FY 2023 428,840 10 416,438 428,490 438,740 449,470 (428,840) $ (416,428) $ (428,490) $ (438,740) $ (449,470) 114 Table of Contents ECONOMIC DEVELOPMENT PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Develop and begin implementation of a new Economic Development Strategic Plan to forecast operations beyond FY 2022 ♦ Facilitate the expansion of Park University and the University of Arizona in support of Gilbert's Higher Education initiative ♦ Develop and implement a permanent business technical assistance and career training program to support the Gilbert community ♦ Northwest area revitalization designation ♦ Destination event for tourism and/or sports tourism ♦ Commercial support around Gilbert Regional Park ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Competed year five of a 5-year (FY 2018 – FY 2022) strategic plan focused on job growth and capital investment Continued administration of the resiliency component of the #GilbertTogether Business Recovery Program to support Gilbert businesses impacted by the pandemic Successfully finalized the 4th floor expansion of the University of Arizona's nursing program Developed an updated 5-year Tourism Strategic Plan Secured grant funds through the Visit Arizona Initiative to promote Gilbert in Canada, at Arizona events, and to install signage for the Riparian Preserve Received design review approval for an approximately 10-acre, $300 million, mixed use project that will serve as the north entrance to the downtown Heritage District Closed on a critical land purchase of a 13.6acre site that will provide a secondary entrance and better circulation for the downtown Heritage District Org Focus BUDGET NOTES Increased expense allocations in Economic Development for the 5 Year Strategic Plan. Continued funding of the business technical assistance program. Added funding for marketing and wayfinding signage for Heritage District Place. Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Lead Generation 212 277 225 230 N/A Staff Assisted Projects 14 486 20 23 N/A Announced Capital Investment $75M $222M $340M $250M N/A Announced Jobs 796 6,243 1,900 1,580 N/A Retention Calls 125 120 100 100 N/A PERFORMANCE MEASURES 115 Table of Contents ECONOMIC DEVELOPMENT PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Economic Development 8.00 9.00 9.00 9.00 9.00 8.00 9.00 9.00 9.00 9.00 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,621,863 489,883 97,837 1,460,251 479,227 34,292 1,987,380 491,000 32,390 1,642,950 632,495 52,236 2,502,740 746,970 186,000 $ 2,209,583 $ 1,973,770 $ 2,510,770 $ 2,327,681 $ 3,435,710 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,052,754 1,156,829 - 1,087,343 886,427 - 1,198,680 1,312,090 - 1,245,250 1,082,431 - 1,317,950 2,050,560 67,200 $ 2,209,583 $ 1,973,770 $ 2,510,770 $ 2,327,681 $ 3,435,710 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 123,034 2,209,583 70,862 1,973,770 120,000 2,510,770 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 199,630 2,327,681 165,000 3,435,710 $ (2,086,549) $ (1,902,908) $ (2,390,770) $ (2,128,051) $ (3,270,710) 116 Table of Contents INFORMATION TECHNOLOGY PURPOSE STATEMENT OBJECTIVES FY 2023 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 cloud-hosted Enterprise Resource Planning (ERP), Master Service Agreement (MSA) and develop implementation plan ♦ Complete on-premise file share services migration to cloud-hosted Microsoft OneDrive ♦ Implement new utility billing solution ♦ Implement software defined networking/Network Virtualization and Security (NSX) project ♦ Complete virtualized apps/Workspace One project ♦ Implement new front-facing Information Technology web page ♦ Complete Police mobile data computer refresh and one-to-one device initiative ♦ Complete enterprise-wide audio-visual refresh ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Completed Gartner data management engagement and implementing recommendations Completed cloud-hosted Police Computer Aided Dispatch (CAD) and Report Management System implementation (RMS) Completed enterprise asset management/Lucity upgrade Completed table-stakes and baseline standards for Information Security Developed and deploying enterprise-wide Audio-Visual plan/standards Completed enterprise document management/OnBase upgrade Completed e-Prosecutor implementation Completed cloud-hosted Fire RMS implementation Org Focus BUDGET NOTES Three additional FTE were approved for Information Technology in FY 2023. Expenditures increase significantly over FY 2022 due to approximately $6.4M in one-time requests. Onetime Supplies and Contractual include mobile data computers for Police, router refresh, Police data storage replacement, wireless refresh, and server host replacement. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Application Availability 99.60 99.60 99.42 99.60 99.90 Network Availability 99.95 99.95 99.98 99.98 99.99 Average Time to Close a Ticket (Hours) 3.80 3.70 3.80 3.70 3.50 Device to Employee Ratio 1.94:1 1.95:1 1.95:1 1.96:1 1.96:1 Number of Work Orders per FTE Annually 7.20:1 7.10:1 7.20:1 7.10:1 7.00:1 117 Table of Contents INFORMATION TECHNOLOGY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 2.00 16.00 10.00 11.00 8.00 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 6.00 14.00 11.50 10.00 8.50 2.00 6.00 15.00 12.50 11.00 8.50 2.00 47.00 52.00 52.00 52.00 55.00 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 452,658 4,138,511 2,142,929 4,342,796 844,313 - 604,071 4,984,918 1,841,880 4,120,484 1,004,854 - 654,080 6,854,400 2,572,030 4,295,730 1,217,040 562,970 1,188,310 5,922,960 1,951,710 4,474,950 1,082,530 339,460 1,186,300 7,099,380 6,669,600 5,248,620 1,262,080 1,200,180 $ 11,921,207 $ 12,556,207 $ 16,156,250 $ 14,959,920 $ 22,666,160 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 4,877,838 7,029,616 13,753 5,770,504 6,785,703 - 6,209,420 9,831,830 115,000 6,040,480 8,804,440 115,000 7,181,310 15,484,850 - $ 11,921,207 $ 12,556,207 $ 16,156,250 $ 14,959,920 $ 22,666,160 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Total Expenses 11,921,207 12,556,207 16,156,250 14,959,920 22,666,160 PERSONNEL BY ACTIVITY Information Technology Admin Applications Support Desktop Support Infrastructure GIS IT Security Total Personnel EXPENSES BY ACTIVITY Information Technology Admin Applications Support Desktop Support Infrastructure GIS IT Security Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses Net Operating Result $(11,921,207) $(12,556,207) $(16,156,250) $(14,959,920) $(22,666,160) 118 Table of Contents HUMAN RESOURCES PURPOSE STATEMENT OBJECTIVES FY 2023 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 provide compensation, benefits, wellness, policies and guidelines, employee and leader development, using people data and analytics that engage and empower Town staff to provide the best possible sustainable services to those who live, work, and play in Gilbert. Prosperous Community ♦ Identify People Team data for Performance Management Dashboard ♦ Create all-inclusive Employee Rewards and Recognition Program ♦ Relaunch exit interviews and add stay interviews ♦ Graduate cohort 3 through Park University MPA program ♦ Review Compensation and Benefits Philosophy ♦ Roll out Org-Wide Performance Competencies ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ Finalized combined Personnel Policies and Administrative Guidelines document Finalized ongoing Remote Work Guideline Managed ongoing COVID-19 related issues Graduated 12 employees in Gilbert cohorts 1 and 2 for Park University MPA degree Established Diversity, Equity, and Inclusion (DE&I) core group Improved recruitment process with Spark Hire and Predictive Index Org Focus BUDGET NOTES Contractual expenditures increase mainly as a result of ongoing expenditures associated with the “Bright Idea” initiative. Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Benchmarked Positions Completed 35% 55% 55% 65% 50% Wellness Measure - Culture of Wellness 50.0% 50.4% 61.0% 65.0% 80.0% Career Roadmap Enrollment N/A N/A 200 100 100 Percentage of applicants that are either a veteran (goal of 15%), female (goal of 42%), or person of color (goal of 40%) N/A 13/36/47 13/38/41 13/37/43 15/42/40 PERFORMANCE MEASURES 119 Table of Contents HUMAN RESOURCES PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 HR Administration Learning and Development 16.00 4.00 17.00 4.00 18.00 4.00 17.00 4.00 18.50 4.00 20.00 21.00 22.00 21.00 22.50 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,795,519 511,073 2,107,076 608,144 2,306,630 609,320 2,257,829 573,720 2,421,980 592,800 $ 2,306,592 $ 2,715,220 $ 2,915,950 $ 2,831,549 $ 3,014,780 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,958,836 347,756 - 2,263,621 451,599 - 2,392,190 523,760 - 2,329,830 501,719 - 2,620,090 394,690 - $ 2,306,592 $ 2,715,220 $ 2,915,950 $ 2,831,549 $ 3,014,780 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 3,151 2,306,592 283 2,715,220 2,000 2,915,950 Total Personnel EXPENSES BY ACTIVITY HR Administration Learning and Development Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result 2,831,549 3,014,780 $ (2,303,441) $ (2,714,937) $ (2,913,950) $ (2,831,549) $ (3,014,780) 120 Table of Contents MANAGEMENT AND BUDGET PURPOSE STATEMENT OBJECTIVES FY 2023 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 utility rates for Wastewater and Environmental Compliance funds ♦ Pilot new software for the development agreement database ♦ Begin updating SDF studies 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 24th consecutive year from the Government Finance Officers Association ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Received the Distinguished Budget Presentation Award for the 23rd consecutive year from the Government Finance Officers Association Received the ICMA Center for Performance Management Certificate of Excellence Award for the seventh consecutive year Completed zero base budgets for one-third of the Town Departments, resulting in savings of approximately $564k across all funds Completed sixth Annual Financial Retreat with Council Implemented new budget software Completed GO and WRMPC Bond sales Updated Gilbert Benchmark Report and Valley Benchmark Report Updated the Water SDF and Utility rates Org Focus PERFORMANCE MEASURES Maintain High Quality Bond Rating for G.O. (S&P/Moody's/Fitch) BUDGET NOTES No new FTE were added for FY 2023. Supplies and Contractual costs decrease in FY 2023 due to the zero-base budget process. Approximately $5,000 in Supplies and Contractual line items were identified as being able to be reduced during the process. Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target AAA/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) $38.1M $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 85% 91% 92% 94% >90% Zero Based Budget Savings (Cumulative) $4.8M $7.0M $8.6M $9.2M 1/3 Town each Year 121 Table of Contents MANAGEMENT AND BUDGET PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Management and Budget 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Personnel EXPENSES BY ACTIVITY Management and Budget Total Expenses 650,907 $ Personnel Supplies & Contractual Capital Outlay $ 650,907 $ $ $ 683,792 762,470 701,280 $ Budget FY 2022 677,492 6,300 - Actual FY 2020 Total Revenues Total Expenses 683,792 762,470 Actual FY 2021 638,999 11,908 - OPERATING RESULTS Net Operating Result $ Actual FY 2020 EXPENSES BY CATEGORY Total Expenses 650,907 683,792 Actual FY 2021 762,470 $ Projected FY 2022 736,150 26,320 $ 701,280 845,410 Budget FY 2023 692,800 8,480 $ Budget FY 2022 701,280 845,410 823,810 21,600 $ Projected FY 2022 845,410 Budget FY 2023 650,907 683,792 762,470 701,280 845,410 (650,907) $ (683,792) $ (762,470) $ (701,280) $ (845,410) 122 Table of Contents TOWN CLERK PURPOSE STATEMENT OBJECTIVES FY 2023 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. Prosperous Community ♦ Conduct a Primary and possible General Candidate Election for the 2022 election cycle ♦ Continue developing and implementing extensive cross-departmental record management program with various stakeholders ♦ Continue developing and implementing electronic training and knowledge sharing opportunities across the organization ♦ Develop extensive training opportunities for our board, commission, and committee staff liaisons and begin implementation ♦ Continue research on utilization of ENotarization capabilities and begin implementation 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 2022 ♦ ♦ ♦ ♦ ♦ Conducted successful Special 2021 Election Implemented the use of digital signatures for the majority of Council approved documents Implemented the use of E-Qual for petition signatures for local candidates Developed and implemented new board, commission and committee recruitment tools and resources, including improvements to annual required training Worked with key stakeholders and our Information Technology partners to implement system upgrades for our organization-wide agenda management and record management programs Org Focus BUDGET NOTES Supplies and Contractual expenditures for FY 2023 decrease as a result of one-time election costs being included in the FY 2022 budget. In addition, the Town Clerk budget for FY 2023 was subject to the zero-base process. As a result, approximately $10,000 in expense reductions were identified in various Supplies and Contractual line items. Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Percentage of Public Records Requests Responded to Within 24 Hours 94% 93% 95% 95% 90% 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 123 Table of Contents TOWN CLERK Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Town Clerk 5.00 6.00 6.00 6.00 7.00 Total Personnel 5.00 6.00 6.00 6.00 7.00 Actual FY 2020 Actual FY 2021 Budget FALSE Projected FY 2022 Budget FY 2023 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY Town Clerk Total Expenses 537,166 $ Personnel Supplies & Contractual Capital Outlay $ 537,166 $ Actual FY 2020 Total Revenues Total Expenses $ 1,000,750 669,229 $ 1,000,750 Actual FY 2021 469,534 67,632 - OPERATING RESULTS Net Operating Result $ Actual FY 2020 EXPENSES BY CATEGORY Total Expenses 537,166 669,229 $ Budget FY 2022 461,863 207,366 - 523,370 477,380 - 669,229 $ 1,000,750 Actual FY 2021 911,571 $ Projected FY 2022 $ Budget FY 2022 2,360 669,229 1,000,750 (535,640) $ (666,869) $ (1,000,750) $ 911,571 978,940 Budget FY 2023 525,640 385,931 - 1,526 537,166 124 911,571 978,940 696,450 282,490 $ Projected FY 2022 978,940 Budget FY 2023 911,571 978,940 (911,571) $ (978,940) Table of Contents LEGAL SERVICES PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Train staff on specialty areas in need ♦ Have prosecutors and victim advocates attend domestic violence specialty conference to better address domestic violence cases ♦ Implement portal to send mandatory discovery in cases prosecuted in order to substantially reduce mail/paper costs ♦ Create database of updated Council-approved policies Exceptional Built Environment ♦ Update program overseeing agreements, licenses, easements, etc., on Town right-ofway and Town property ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ Fully implemented prosecutorial body worn camera disclosure program Upgraded prosecution case tracking system providing greater capabilities and efficiencies (ePros) Upgraded prosecution data management system from On-Base to Journal Tech Created a Risk Management trust and related trust agreements Developed a comprehensive database of all Town-owned real property Implemented program to oversee propertyrelated requirements and obligations Org Focus BUDGET NOTES For FY 2023, the Legal Services department added FTE for two Paralegals, one Legal Secretary, and one Intern. The budget also increased slightly due to added costs for office equipment, hardware/software, and employee development. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Per Capita Legal Expenditures (Town Attorney’s Office) $4.18 $5.56 $6.48 $5.80 <$7.50 Risk Management Recovery Claims Collections $188,000 $211,197 $175,000 $175,000 N/A Number of Criminal Cases 4,030 4,060 4,100 4,100 N/A 125 Table of Contents LEGAL SERVICES Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 General Counsel Prosecutor 8.00 23.00 8.00 23.00 8.00 23.00 8.00 23.00 8.25 25.00 Total Personnel 31.00 31.00 31.00 31.00 33.25 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 General Counsel Prosecutor 1,430,375 2,050,476 1,528,578 2,209,326 1,588,970 2,296,050 1,797,714 2,325,319 1,763,610 2,577,030 Total Expenses $ 3,480,851 $ 3,737,904 $ 3,885,020 $ 4,123,033 $ 4,340,640 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 3,075,937 404,914 - 3,234,351 503,553 - 3,481,590 403,430 - 3,578,570 544,463 - 3,864,340 476,300 - $ 3,480,851 $ 3,737,904 $ 3,885,020 $ 4,123,033 $ 4,340,640 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 20,808 3,480,851 6,633 3,737,904 3,885,020 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result 4,123,033 4,340,640 $ (3,460,043) $ (3,731,271) $ (3,885,020) $ (4,123,033) $ (4,340,640) 126 Table of Contents FINANCE AND MANAGEMENT SERVICES PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Successfully award and negotiate Fiber RFP contract ♦ Improve speed and ease of vendor payments ♦ Complete upgrade to Munis financial information system ♦ Enhance internal financial reporting Townwide Prosperous Community ♦ Implement Docusign enhancement to achieve significant paper reduction ♦ Standardize work paper documentation and operating procedures ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Awarded new banking services contract Implemented new Purchasing Card program Negotiated new recycling services contract Implemented GASB 87 Completed addition to Munis training program Administered and ensured compliance of over $12m in federal grant awards GFOA Certificate of Achievement in Excellence in Financial Reporting for 30th year in a row Developed internal audit function and test controls for developer contributed capital assets Org Focus BUDGET NOTES A Tax Compliance Auditor was converted from 0.5 FTE to 1.0 FTE. Other increases to the budget include Auto Parts & Supplies, Motorized Vehicle Repair & Maintenance, and a one time cost for Risk Assessment and Internal Audit Consultation. Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Percentage of Reviewed Taxpayers Brought into Compliance 98% 98% 98% 95% >90% Customer Satisfaction (Taxpayers engaged with Tax Compliance team) 99% 95% 98% 95% >90% PERFORMANCE MEASURES 127 Table of Contents FINANCE AND MANAGEMENT SERVICES Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Administration Accounting Purchasing Tax Compliance 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 1.00 14.00 7.00 7.00 Total Personnel 26.50 28.50 28.50 28.50 29.00 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Administration Accounting Purchasing Tax Compliance 218,285 1,284,096 652,365 509,368 225,921 1,485,857 690,182 576,945 232,320 1,494,135 718,590 712,965 235,533 1,530,305 722,976 705,875 249,610 1,670,350 698,950 977,640 Total Expenses $ 2,664,114 $ 2,978,905 $ 3,158,010 $ 3,194,689 $ 3,596,550 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 2,492,056 172,058 - 2,812,636 166,269 - 2,934,300 223,710 - 2,949,350 245,339 - 3,154,500 442,050 - $ 2,664,114 $ 2,978,905 $ 3,158,010 $ 3,194,689 $ 3,596,550 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 197,741 2,664,114 134,010 2,978,905 125,000 3,158,010 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result 150,000 3,194,689 150,000 3,596,550 $ (2,466,373) $ (2,844,895) $ (3,033,010) $ (3,044,689) $ (3,446,550) 128 Table of Contents MUNICIPAL COURT PURPOSE STATEMENT OBJECTIVES FY 2023 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 June 30, 2023 ♦ Recruit and onboard 2 new judges to the court. Target completion by December 31, 2022 ♦ Establish policy and automation for electronic disposition reporting between the Court and the Arizona Department of Public Safety. Target completion by June 30, 2023 ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ Completed integration and transfer of backlogged collections cases to the Supreme Court's FARE program (Fines, Fees and Restitution Enforcement) 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 Completed case management text messaging configuration to enable the Court's Enforcement Division to send text notifications regarding program compliance Org Focus BUDGET NOTES Municipal Court budget for FY 2023 increased due to slightly higher personnel costs. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Average Monthly Percentage of Active Cases Under 90 Days Old 79% 76% 68% 65% <60% Maintain a Case Disposition Rate of 1.00 or Greater .78 1.05 1.05 1.00 >1.00 Maintain a Competitive Cost per Disposed Case Relative to Benchmarked Courts $213 $164 $170 $175 $175 129 Table of Contents MUNICIPAL COURT Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Municipal Court 31.92 32.07 32.07 32.07 32.07 Total Personnel 31.92 32.07 32.07 32.07 32.07 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Municipal Court 3,166,280 3,463,958 3,521,940 3,612,630 3,729,200 Total Expenses $ 3,166,280 $ 3,463,958 $ 3,521,940 $ 3,612,630 $ 3,729,200 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 2,770,795 395,485 - 3,076,829 387,129 - 3,080,850 441,090 - 3,136,490 476,140 - 3,288,110 441,090 - $ 3,166,280 $ 3,463,958 $ 3,521,940 $ 3,612,630 $ 3,729,200 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 269,051 3,166,280 299,199 3,463,958 255,000 3,521,940 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result 295,000 3,612,630 295,000 3,729,200 $ (2,897,229) $ (3,164,759) $ (3,266,940) $ (3,317,630) $ (3,434,200) 130 Table of Contents DEVELOPMENT SERVICES PURPOSE STATEMENT OBJECTIVES FY 2023 Development Services is committed to ensure that the development of Gilbert is exceptionally planned, efficient, safe, and well maintained. Prosperous Community ♦ Complete all plan reviews and inspections within the established timeframes Exceptional Built Environment ♦ Update Parking Section of Land Development Code ♦ Complete the establishment of a mixed-use zoning district ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ Completed Gilbert's Shade and Streetscape Master Plan Completed Gilbert's Transportation Master Plan Land Development Code refresh adopted by Town Council Received Best General Plan in State award from the Arizona Chapter of the American Planning Association Org Focus BUDGET NOTES The FY 2023 budget includes an Administrative Assistant for Development Engineering and Transportation Planning. Contractual expenses budget decreased for FY 2023. Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Percent of Planning Review Comments Returned on Schedule 98% 64% 80% 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 131 Table of Contents DEVELOPMENT SERVICES Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 14.00 3.00 4.50 2.00 7.52 45.80 14.00 3.00 4.50 2.00 7.52 45.80 14.00 3.50 6.00 74.32 75.32 76.82 76.82 78.82 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 454,966 652,217 4,400,095 1,337,649 186,769 515,672 349,750 934,562 4,552,879 1,173,073 341,099 558,481 350,740 749,510 4,770,590 1,488,300 386,620 608,990 353,499 787,520 4,504,604 1,102,021 403,690 565,335 371,220 783,930 5,066,570 1,535,200 459,890 797,570 $ 7,547,368 $ 7,909,844 $ 8,354,750 $ 7,716,669 $ 9,014,380 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 6,793,292 731,328 22,748 7,002,031 907,813 - 7,575,780 778,970 - 6,910,320 806,349 - 8,220,210 794,170 - $ 7,547,368 $ 7,909,844 $ 8,354,750 $ 7,716,669 $ 9,014,380 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 6,961,385 7,547,368 8,427,165 7,909,844 5,988,000 8,354,750 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 Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result $ (585,983) $ 517,321 132 6,292,000 7,716,669 5,827,000 9,014,380 $ (2,366,750) $ (1,424,669) $ (3,187,380) Table of Contents POLICE PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Further reduce crime to become the 2nd safest city out of the 100 largest cities in the United States Exceptional Built Environment ♦ Complete design and budget for Dispatch and Public Safety Building remodels and begin construction ♦ Begin design and budgeting for Advocacy Center ♦ Complete design and budget for Emergency Operations Centers and then complete the construction at both locations ♦ Complete space needs assessment to prepare for current and future facility needs for the Police Department ♦ Obtain funding for preliminary Crime Lab design ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ ♦ 3rd safest city out of the 100 largest US cities Gilbert Public Safety Training Facility opened in 2022. Gilbert PD successfully hosted two Police Academies which provided Police Officers for Gilbert and various other Arizona law enforcement agencies Completed Versaterm upgrade on our Report Management System (RMS) and Computer Aided Dispatch (CAD). Gilbert PD is the first agency in the country to host both systems in a cloud-based format Achieved accreditation through the Arizona Law Enforcement Accreditation Program (ALEAP) Expanded our police radio channels from one to two patrol channels. This will provide more effective management of operations personnel and increase officer safety Completed Crime Lab Analysis study and the Records Section expansion and remodel Achieved designation as Certified Autism Center through the International Board of Credentialing Standards Org Focus BUDGET NOTES The FY 2023 personnel budget includes the addition of: (1) Police Communications Shift Supervisor, (1) Police Lieutenant – Hiring, (1) Youth/Family Counselor, (6) Police Records Specialist, (1) Police Sergeant - PSW, (1) Civilian Patrol Technician, (1) Detention Transport Officer, (1) Teleserve Operator, (1) Police Sergeant - CRT, (4) Police Officer – CRT, (1) Police Officer – SVU, (1) TVA/TLO Coordinator – Intel Unit, (1) Police Sergeant Digital Forensics Unit, (1) Police Officer – Traffic, (2) Victim Advocates. Overall budget for Police Department has increased from FY 2022 in personnel and Supplies and Contractual. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Clearance Rates Compared to National - Violent Crimes 40.1% 43.3% 46.0% 45.0% >45.5% Clearance Rates Compared to National - Property Crimes 19.9% 18.9% 19.0% 20.0% >17.6% Time Between Emergency Call Received to Responder Arrival 3:59 4:07 4:05 4:00 <5:30 Success Rate Answering Emergency 911 Calls Within 10 seconds 94.9% 95.5% 94.9% 95.0% >90.0% Maintain Domestic Violence Recidivism Rate of Less Than 5% 3.6% 2.4% 3.3% 3.0% <5.0% 133 Table of Contents POLICE Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 4.00 94.00 16.50 209.80 61.00 40.00 4.00 100.50 23.00 209.10 66.00 43.00 4.00 101.50 24.00 219.10 72.00 44.00 4.00 102.50 24.00 219.10 72.00 44.00 4.00 114.50 22.00 227.10 77.00 43.00 Total Sworn Total Civilian 288.00 137.30 301.00 144.60 313.00 151.60 313.00 152.60 322.00 165.60 Total Personnel 425.30 445.60 464.60 465.60 487.60 EXPENSES BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 14,751,516 8,923,790 5,232,034 23,752,543 9,505,876 6,034,748 13,838,822 10,078,022 5,527,985 25,772,514 9,594,106 6,596,765 798,700 11,046,830 4,134,140 27,337,640 11,286,050 7,112,960 790,730 10,153,080 6,159,480 25,515,045 10,136,850 6,385,940 863,660 13,990,020 3,775,760 29,475,830 12,796,210 6,846,470 $ 68,200,507 $ 71,408,214 $ 61,716,320 $ 59,141,125 $ 67,747,950 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 62,648,388 5,482,520 69,599 65,049,263 6,068,182 290,769 53,839,500 7,385,550 491,270 51,410,640 7,451,395 279,090 58,471,420 8,423,840 852,690 $ 68,200,507 $ 71,408,214 $ 61,716,320 $ 59,141,125 $ 67,747,950 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Total Expenses 2,737,360 68,200,507 2,959,440 71,408,214 2,612,000 61,716,320 2,943,000 59,141,125 3,126,000 67,747,950 PERSONNEL BY ACTIVITY Administration Support Services Office of Professional Stds Patrol Criminal Investigations Special Enforcement Unit Administration Support Services Office of Professional Stds Patrol Criminal Investigations Special Enforcement Unit Total Expenses Total Expenses Net Operating Result $(65,463,147) $(68,448,774) $(59,104,320) $(56,198,125) $(64,621,950) 134 Table of Contents FIRE AND RESCUE PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Transition to new Fire Chief ♦ Deployment of UAVs to assist in emergency operations ♦ Deploy Engine 253 as full-time, all-hazards engine company ♦ Begin feasibility study for Fire Station 4 remodel ♦ Succession planning for anticipated Captain, Engineer, and Paramedic vacancies ♦ Complete a retention staffing model for Transportation services division ♦ Complete zero-base budget process ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ Expanded provision of Town 9-1-1 ambulance services to the community Implemented a new Records Management System that will enhance decision making and performance monitoring Completed the purchase and outfitting of a second set of firefighter personal protective equipment Implemented a formalized, data driven Community Risk Reduction model Partnered with Mesa Fire and Medical to provide an in-house paramedic training program Graduated first Fire Department Academy Org Focus BUDGET NOTES Personnel costs increase as a result of nineteen additional positions authorized in FY 2023. New FTE include three Firefighters, six Engineers, eight Captains, one Application Analyst, and a Fire Scheduling and Payroll Specialist. Multiple onetime expenditures are budgeted in FY 2023 totaling approximately $1,000,000 including personal protective equipment for new FTE, academy supplies, paramedic training, and a swamp cooler. Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target .263 .286 .259 .260 N/A 7:15 7:32 7:54 7:20 ≤6:00 7:17 7:05 8:06 7:15 ≤7:20 Code 3 Ambulance response time - <8:59 minutes N/A N/A 95% 96% ≥90% Code 3 Ambulance response time - <14:59 minutes N/A N/A 100% 100% ≥95% Code 3 Ambulance response time - <19:59 minutes N/A N/A 100% 100% ≥95% PERFORMANCE MEASURES Structure fires per 1,000 population 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) 90th percentile response time from alarm room processing to on scene for Moderate Risk Fire incidents (90 percent of the time response takes this amount of time or less) 135 Table of Contents FIRE AND RESCUE PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Administration Training Operations Prevention and Education 6.00 5.00 195.00 10.00 6.00 5.00 196.00 10.00 6.00 5.00 204.00 10.00 7.00 5.00 204.00 9.00 9.00 5.00 221.00 9.00 Total Personnel 216.00 217.00 225.00 225.00 244.00 EXPENSES BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 3,041,727 872,029 29,965,439 1,313,098 3,131,458 952,761 31,366,600 1,321,549 1,114,280 889,390 34,422,890 1,355,930 1,186,086 1,249,402 34,624,933 1,119,246 3,498,970 1,094,810 40,348,650 1,318,480 $ 35,192,293 $ 36,772,368 $ 37,782,490 $ 38,179,667 $ 46,260,910 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 30,875,570 4,207,318 109,405 32,199,439 4,487,324 85,605 30,607,450 5,896,300 1,278,740 31,426,360 5,544,567 1,208,740 39,453,610 6,350,670 456,630 $ 35,192,293 $ 36,772,368 $ 37,782,490 $ 38,179,667 $ 46,260,910 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Total Expenses 1,981,104 35,192,293 2,080,772 36,772,368 1,865,000 37,782,490 1,992,000 38,179,667 1,936,000 46,260,910 Administration Training Operations Prevention and Education Total Expenses Total Expenses Net Operating Result $(33,211,189) $(34,691,596) $(35,917,490) $(36,187,667) $(44,324,910) 136 Table of Contents PARKS AND RECREATION PURPOSE STATEMENT OBJECTIVES FY 2023 The Parks and Recreation Department strives to be the department of the future through offering innovative and accessible community programs, special events, and public spaces. As Gilbert continues to grow, Parks and Recreation aims to develop and maintain high quality parks, multi-use paths, pools, recreation centers, and Town facilities to meet the needs of Gilbert's residents and visitors. Prosperous Community ♦ Establish a Parks and Recreation Master Plan by June 30, 2023 ♦ Create a pathway for more inclusive recreation and provide all staff with an advanced training on sensitivity and awareness by December 31, 2022 Strong Economy ♦ Hold the Castle Golf grand opening by June 30, 2023 ♦ Hold the Cactus Surf Park groundbreaking by December 31, 2022 ♦ Establish Public-Private Partnerships for 5and 10-acre parcels at Gilbert Regional Park by June 30, 2023 Exceptional Built Environment ♦ Complete the Water Tower Plaza Master Plan by June 30, 2023 ♦ Implement the Facilities and Parks CMMS System by June 30, 2023 ♦ Complete 5 and 10 year plans for the Long Range Infrastructure Plan by June 30, 2023 ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Completed the 2022 CAPRA Annual Report and the Community Relations Plan Established a department-wide survey program to gauge community satisfaction Completed the Gilbert Sister Cities garden at Gilbert Regional Park In the first three quarters, hosted 3 academies, scheduled 59,400 hours of trainings, and welcomed 77,418 attendees at the Public Safety Training Facility Implemented McQueen Park courtyard as a wedding location Developed and implemented new events such as the Gilbert Days Music Festival, Boots in the Park, the Scottish Highland Games, and Gilbert Family Nights Completed the Gilbert Regional and the Desert Sky Park Master Plan update, the Shade and Streetscape, and the multi-use portion of the Transportation Master Plan Added shade to every playground in Gilbert and replaced 8 playgrounds Org Focus BUDGET NOTES FTE increases include an Administrative Assistant, Facilities Maintenance Technician, Park Ranger and multiple Grounds Maintenance personnel. The overall budget increases as a result of the new FTE, contractual increases, with one-time expenditures for security systems, park and trail upgrades, and multiple other items. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Rentals (Indoor & Outdoor) 9,472 16,192 15,400 15,785 16,000 Attendance (Events & Programs) 146,886 61,982 175,000 180,000 175,000 Social Media (Impressions/Engagements) 2,860,822 / 6,561,207 / 1,298,393 / 1,863,313 / 1,000,000 / 592,069 432,362 700,691 735,731 400,000 Percent of Satisfaction Ratings Above Average or Excellent on Program and Event Surveys Level of Preventative Maintenance Compared to Corrective Maintenance (Preventative % / Corrective %) N/A 88% 80% 85% 85% 46% / 54% 76% / 24% 77% / 23% 80% / 20% 80% / 20% 137 Table of Contents PARKS AND RECREATION PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Administration Parks and Open Space Aquatics Recreation Centers Precreation Programs Facilities Maintenance 11.98 71.11 17.54 41.93 7.99 13.00 12.73 72.81 18.34 42.93 9.24 17.25 13.73 75.81 18.34 42.93 9.24 19.25 13.73 75.86 18.09 43.13 9.24 19.25 13.73 76.86 18.09 43.13 9.99 21.25 Total Personnel 163.55 173.30 179.30 179.30 183.05 EXPENSES BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,278,006 7,527,637 880,569 5,598,601 1,070,166 3,136,867 1,492,819 8,369,963 903,993 5,714,125 1,098,356 4,527,941 1,623,220 9,343,630 992,850 7,146,930 1,389,210 6,013,420 1,440,280 9,031,670 1,047,970 6,937,140 1,355,160 5,040,730 1,955,390 10,811,670 1,183,700 7,151,290 1,559,910 6,331,660 $ 19,491,846 $ 22,107,197 $ 26,509,260 $ 24,852,950 $ 28,993,620 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 8,651,668 10,475,404 364,774 9,348,259 12,573,548 185,390 11,198,600 13,887,660 1,423,000 10,492,290 13,887,660 473,000 12,326,180 16,364,710 302,730 $ 19,491,846 $ 22,107,197 $ 26,509,260 $ 24,852,950 $ 28,993,620 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Total Expenses 5,030,559 19,491,846 5,666,527 22,107,197 5,012,300 26,509,260 6,084,450 24,852,950 6,078,400 28,993,620 Administration Parks and Open Space Aquatics Recreation Centers Precreation Programs Facilities Maintenance Total Expenses Total Expenses Net Operating Result $(14,461,287) $(16,440,670) $(21,496,960) $(18,768,500) $(22,915,220) 138 Table of Contents ENGINEERING SERVICES PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Utilize Transync to retime 4 mid-day corridors ♦ Continue implementation of recommendations from the 2021 Transportation Systems Management and Operation (TSMO) Plan ♦ Review and update standard operating procedures for the preventative maintenance, operation and testing of the Town traffic signal equipment and hardware BUDGET NOTES ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ FTE added for FY 2023 include an additional Assistant Town Engineer and an Engineering Data Analyst. Increase in Supplies and Contractual from FY 2022 is as a result of approximately $280,000 in one-time costs for demolition of current office space and replacement of furniture and equipment. Began implementation of recommendations from the 2021 Transportation Systems Management and Operation (TSMO) Plan Established cross department coordination between traffic and CIP, Police, Information Technology, Fire and Digital Government Updated Traffic Engineering Standards Restructured traffic org and successfully transitioned the signal technicians into the traffic group for reporting purposes Implemented green bike lane paint pilot in the Town Outlined and received ADOT approval for improvements at the Santan Village Pkwy and SR202 loop to be implemented by CIP Retimed 3 corridors through MAG Traffic Signal Operations Program (TSOP) Awarded 10 of the 11 MAG grants for which we applied Org Focus Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Percentage of Citizen Contacts Responded to Within 24 Hours 95% 95% 95% 95% ≥95% Number of Left-Turn Safety Enhancement Projects Implemented 2 3 4 3 2 PERFORMANCE MEASURES 139 Table of Contents ENGINEERING SERVICES PERSONNEL BY ACTIVITY Engineering Admin Traffic Engineering Total Personnel EXPENSES BY ACTIVITY Engineering Admin Traffic Engineering Total Expenses $ Budget FY 2022 Projected FY 2022 Budget FY 2023 0.60 5.00 0.60 5.00 1.10 5.50 1.35 5.25 3.35 5.25 5.60 5.60 6.60 6.60 8.60 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 593,889 140,145 436,646 $ Actual FY 2020 Personnel Supplies & Contractual Capital Outlay $ 593,889 $ $ $ 576,791 860,040 $ Budget FY 2022 478,300 96,491 2,000 Actual FY 2020 Total Revenues Total Expenses 576,791 234,590 625,450 Actual FY 2021 380,155 213,734 - OPERATING RESULTS Net Operating Result Actual FY 2021 124,416 469,473 EXPENSES BY CATEGORY Total Expenses Actual FY 2020 Actual FY 2021 860,040 833,940 719,090 762,792 $ 1,553,030 Projected FY 2022 756,000 104,040 $ 171,432 591,360 $ Budget FY 2022 Budget FY 2023 674,800 86,992 1,000 1,131,110 383,920 38,000 762,792 $ 1,553,030 Projected FY 2022 Budget FY 2023 593,889 576,791 860,040 762,792 (593,889) $ (576,791) $ (860,040) $ (762,792) $ (1,553,030) 140 1,553,030 Table of Contents Streets Fund __________________________________________ Streets Fund Summary Streets Fund Benchmarks Streets Shaping a new tomorrow, today. Table of Contents PUBLIC WORKS Streets Maintenance Traffic Control Right of Way Maintenance Asphalt Patching Street Lighting Landscape Maintenance Crack Sealing Traffic Signal Maintenance Concrete Repair Fog Sealing Street Marking Shoulder Maintenance Hazard Response Street Signs Preventive Maintenance Traffic Operations Center Street Cleaning Table of Contents STREETS FUND 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 2023. Roadway and Maintenance HURF Total Operating Revenues $ 12,330,000 $ 18,395,000 Total Operating Expenses (7,955,880) (20,233,620) Operating Income (Loss) $ 4,374,120 Non-Operating Revenues (Expenses) Income (Loss) Before Transfers (1,838,620) $ 4,374,120 Transfers In Transfers Out Net Income $ $ $ (1,838,620) - - (13,868,229) (1,525,110) (9,494,109) $ (3,363,730) ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the Streets Fund. Prosperous Community Strong Economy 143 Exceptional Built Environment Table of Contents STREETS FUND Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1.00 54.66 1.00 56.66 1.00 56.66 1.00 56.66 1.00 58.66 55.66 57.66 57.66 57.66 59.66 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 5,634,721 14,998,162 7,172,921 14,679,689 7,838,110 16,795,560 6,804,780 16,080,080 7,955,880 20,233,620 $ 20,632,883 $ 21,852,610 $ 24,633,670 $ 22,884,860 $ 28,189,500 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 4,563,211 16,047,827 21,845 4,912,324 16,838,085 102,201 5,291,510 19,312,160 30,000 5,199,700 17,640,060 45,100 6,431,650 21,547,850 210,000 $ 20,632,883 $ 21,852,610 $ 24,633,670 $ 22,884,860 $ 28,189,500 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 27,702,586 - 30,219,043 - 29,253,000 164,000 29,275,000 - 30,725,000 - Total Sources $ 27,702,586 $ 30,219,043 $ 29,417,000 $ 29,275,000 $ 30,725,000 Total Expenses Transfers Out 20,632,883 3,422,505 21,852,610 7,538,397 24,633,670 14,527,910 22,884,860 2,988,482 28,189,500 15,393,339 Total Uses $ 24,055,388 $ 29,391,007 $ 39,161,580 $ 25,873,342 $ 43,582,839 Net Operating Result $ 3,647,198 $ $ (9,744,580) $ 3,401,658 $(12,857,839) PERSONNEL BY DIVISION Roadway and Maintenance HURF Total Personnel EXPENSES BY DIVISION Roadway and Maintenance HURF Total Expenses Total Expenses 828,036 144 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 2021. 2 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 2021. 73 Pavement Condition Index (PCI) ranking of Gilbert streets Source: Information provided was obtained from municipal streets staff for FY 2021. 145 Table of Contents STREETS PURPOSE STATEMENT OBJECTIVES FY 2023 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 50% of roadway network ♦ Replace 100% of all identified streetlights scheduled for replacement per LRIP ♦ 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 ♦ Replace 100% of all trees that were lost due to storm damage ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Maintained a network Pavement Condition Index (PCI) of 72.5 Applied Seal Coat to 58 miles of Residential Roadway Applied micro-surfacing to 20 miles of Arterial Roadways Upgraded 563 streetlights to current standards (LRIP) Crack Sealed 100% of all roadways prior to scheduled maintenance Removed 100% of graffiti within 48 hours of notice from police department Replaced over 900 trees that were lost due to storm damage Org Focus BUDGET NOTES The FY 2023 budget includes a new FTE for one Traffic Signal System Supervisor and one Traffic Signal System Specialist. One-time expenses for FY 2023 include LED street light conversions, repair of concrete trip hazards, and roadway surface seals. Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Network Pavement Condition Index (PCI) 72.0 72.5 72.0 72.0 72.0 Percentage of Roadway Network Re-Rated 25.0% 25.0% 0% 50.0% 50.0% Streetlight Repairs Made Within Seven Days 98.0% 100% 100% 100% 100% Regulatory Signs Over 10 Years Old Replaced 4,325 1,505 0 2,418 2,418 Non-Regulatory Signs Over 15 Years Old Replaced 361 1,490 1,226 2,379 2,379 PERFORMANCE MEASURES 146 Table of Contents STREETS PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Administration Streets Maintenance Traffic Control Right of Way Maintenance 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 4.00 24.01 26.66 4.99 55.66 57.66 57.66 57.66 59.66 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 6,353,475 2,894,149 7,362,086 3,969,710 53,463 7,906,414 2,471,404 7,859,293 3,545,276 70,223 8,719,920 3,125,080 8,314,550 3,757,580 716,540 7,620,290 2,928,140 8,239,540 3,882,350 214,540 8,966,470 3,886,060 10,058,880 4,202,290 1,075,800 $ 20,632,883 $ 21,852,610 $ 24,633,670 $ 22,884,860 $ 28,189,500 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 4,563,211 16,047,827 21,845 4,912,324 16,838,085 102,201 5,291,510 19,312,160 30,000 5,199,700 17,640,060 45,100 6,431,650 21,547,850 210,000 $ 20,632,883 $ 21,852,610 $ 24,633,670 $ 22,884,860 $ 28,189,500 Total Personnel EXPENSES BY ACTIVITY Administration Streets Maintenance Traffic Control Right of Way Maintenance Non-Departmental Total Expenses Total Expenses 147 Table of Contents 148 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 2023. Water Wastewater Environmental Services Residential Commercial Environmental Compliance Total Operating Revenues $ 65,103,000 $ 33,656,000 $ 20,295,000 $ Total Operating Expenses (40,237,610) (23,081,530) (19,308,890) $ 24,865,390 $ 10,574,470 - - $ 24,865,390 $ 10,574,470 - 1,035,000 - - - (39,711,939) (29,968,097) (4,394,464) (644,799) (3,436,440) $ (14,846,549) $ (18,358,627) $ (3,408,354) (380,339) $ (1,044,930) Operating Income (Loss) Non-Operating Revenues (Expenses) Income (Loss) Before Transfers Transfers In Transfers Out Net Income $ 986,110 $ 3,395,000 (3,130,540) $ 264,460 $ 986,110 (2,448,490) $ $ $ 264,460 4,840,000 2,391,510 - $ 2,391,510 ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the Enterprise Funds. Prosperous Community Strong Economy 151 Exceptional Built Environment Table of Contents ENTERPRISE FUNDS PERSONNEL BY DIVISION Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Water Wastewater Enviro Services-Residential Enviro Services-Commercial Environmental Compliance 135.68 48.50 81.31 8.44 12.09 134.93 49.50 82.81 8.44 12.59 136.93 49.50 85.81 8.44 12.59 136.93 49.50 85.81 8.44 12.59 141.93 53.50 85.81 8.44 12.59 Total Personnel 286.02 288.27 293.27 293.27 302.27 EXPENSES BY DIVISION Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Water Wastewater Enviro Services-Residential Enviro Services-Commercial Environmental Compliance 28,175,218 16,254,027 13,816,472 2,157,984 1,639,707 28,623,872 16,086,161 15,154,767 2,298,007 1,939,086 36,470,590 20,378,210 17,581,770 2,690,640 2,030,340 33,542,005 18,813,527 16,097,650 2,360,745 1,780,350 40,237,610 23,081,530 19,308,890 3,130,540 2,448,490 Total Expenses $ 62,043,408 $ 64,101,893 $ 79,151,550 $ 72,594,277 $ 88,207,060 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 22,013,143 39,306,602 723,663 23,562,262 40,029,951 509,680 25,286,240 53,507,310 358,000 24,326,520 47,945,577 322,180 30,106,570 57,699,850 400,640 Total Expenses $ 62,043,408 $ 64,101,893 $ 79,151,550 $ 72,594,277 $ 88,207,060 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 104,608,856 667,834 109,475,217 3,635,503 110,575,000 1,035,000 111,956,500 1,035,000 127,289,000 1,035,000 Total Sources $105,276,690 $113,110,720 $111,610,000 $112,991,500 $128,324,000 Total Expenses Transfers Out 62,043,408 36,134,772 64,101,893 43,787,448 79,151,550 72,339,000 72,594,277 39,278,058 88,207,060 78,155,739 Total Uses $ 98,178,180 $107,889,341 $151,490,550 $111,872,335 $166,362,799 Net Operating Result $ 7,098,510 $ 5,221,379 $ (39,880,550) $ 1,119,165 $ (38,038,799) 152 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 2020-2021 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 2020-2021 20% waste diverted by Gilbert customers Source: Valley Benchmark Cities, FY 2020-2021 153 Table of Contents 154 Table of Contents WATER PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Expand the Water Efficient Technology Incentive program to include non-residential turf conversion and smart controller rebates to encourage water conservation ♦ Complete updates to the Integrated Water Resources Master Plan and the Water Quality Master plan (WA1584, WA1585) ♦ Complete the department's Sustainable Operations Vision and begin implementing strategies identified for the long-term sustainable operations of the water system Strong Economy ♦ Convert and install AMI radios on water meters. Reach 40% of meters converted Exceptional Built Environment ♦ Continue design and construction activities of the NWTP replacement project (WA1589) ♦ Begin construction on a replacement water storage reservoir at Well site 20 ♦ Complete the connection of Well 03B to Reservoir 03 to improve water quality and performance of the well ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ ♦ The NWTP Replacement project broke ground and started construction on GMP 1 and is in 60% design for GMP 2 and GMP 3 Well 30 and Reservoir 30 construction complete. This new source and capacity meets enhanced water demands due to growth in Zone 2 The Zone 1 transmission main assessment led to identifying three areas in the main which have been assessed and repaired Completed the installation of equipment for the AMI meter reading backbone consisting of 37 collectors and 92 repeaters. Installed 7,343 radios in FY 2022 and 15% of meters to date Completed the update to the Water Supply Reduction Management Plan to provide flexibility to respond to supply shortages Entered into agreements with SRP for two water supply resiliency projects including the Roosevelt Flood Control Space and the Bartlett Dam Modification Feasibility Study Water Conservation, in partnership with SRP and Hydro-rain, distributed and installed 101 smart irrigation controllers to residential Gilbert customers Org Focus BUDGET NOTES FTEs added for FY 2023 include a Water Conversation Specialist, Hydrant Crew, Utility Locator and a Water Treatment Plant Maintenance Lead. Supplies and Contractual increases include anticipated cost increases for water resources and repair/maintenance. Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Peak Day Demand (Million Gallons) 74.9 76.0 76.0 78.0 N/A Daily Average Water Production (Million Gallons) 53.0 56.9 59.0 60.0 N/A Surface to Ground Water Production Ratio 75/25 65/35 80/20 80/20 90/10 Number of Large Water Users Utilizing Waterfluence Platform 264 291 310 350 450 Fire Hydrant PM’s Completed 4,700 3,384 3,502 3,502 3,502 PERFORMANCE MEASURES 155 Table of Contents WATER Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 27.10 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 28.35 50.00 6.38 44.00 8.20 29.35 51.00 7.38 46.00 8.20 Total Personnel 135.68 134.93 136.93 136.93 141.93 EXPENSES BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,772,120 12,483,400 6,885,489 5,920,494 999,035 114,680 1,969,060 13,124,361 5,841,994 6,378,082 1,098,940 211,435 1,815,565 15,446,895 8,079,540 7,199,200 1,017,440 2,911,950 2,247,785 15,047,890 7,886,450 6,850,970 1,077,910 431,000 2,005,125 17,047,435 8,676,220 7,448,190 1,111,730 3,948,910 $ 28,175,218 $ 28,623,872 $ 36,470,590 $ 33,542,005 $ 40,237,610 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 9,771,694 18,173,090 230,434 10,443,109 17,957,603 223,160 11,129,910 25,075,680 265,000 10,509,770 22,759,055 273,180 13,108,220 27,034,390 95,000 Total Expenses $ 28,175,218 $ 28,623,872 $ 36,470,590 $ 33,542,005 $ 40,237,610 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 51,701,712 - 55,413,139 211,199 55,317,000 - 56,107,500 - 65,103,000 - Total Sources $ 51,701,712 $ 55,624,338 $ 55,317,000 $ 56,107,500 $ 65,103,000 Total Expenses Transfers Out 28,175,218 18,264,538 28,623,872 21,107,235 36,470,590 36,386,860 33,542,005 20,230,757 40,237,610 39,711,939 Total Uses $ 46,439,756 $ 49,731,107 $ 72,857,450 $ 53,772,762 $ 79,949,549 Net Operating Result $ 5,261,956 $ 5,893,231 $(17,540,450) $ 2,334,738 $(14,846,549) PERSONNEL BY ACTIVITY Administration Production Resources and Conservation Distribution Quality Administration Production Resources and Conservation Distribution Quality Non-Departmental Total Expenses 156 Table of Contents WASTEWATER PURPOSE STATEMENT OBJECTIVES FY 2023 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 ensure that proper pretreatment device operation and maintenance is being performed ♦ Operational implementation of the South Area Recharge Site ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ Performed routine sewer pipeline cleaning equivalent to prevent blockages, overflows, and odors for more than 16% of the system Conducted routine inspections equivalent to 6% 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 Performed all regulatory required sampling and monitoring and submitted reports on schedule to oversight agencies BUDGET NOTES The FY 2023 budget includes new FTE for two Industrial Pretreatment Inspectors, one Superintendent of Treatment Systems, and one Superintendent of Collection Systems. One time expenses for FY 2023 include new flow meters, radio telemetry units, and a trench compactor. Org Focus PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Percent of Sewer System Cleaned 12% 17% 16% 20% 20% Percent of Sewer System Inspected 6% 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% 55% 66% 79% <100% Percent of Total Reclaimed Water Supply Directly Reused by Customers (With Percent Remaining Going to Groundwater Recharge) 39% 53% 40% 40% 40% 157 Table of Contents WASTEWATER Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Administration Collections Plant Operations Reclaimed Quality 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 5.50 25.20 0.00 14.80 8.00 Total Personnel 48.50 49.50 49.50 49.50 53.50 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Administration Collections Plant Operations Reclaimed Quality Non-Departmental 1,576,078 4,222,510 7,782,483 2,059,451 556,191 57,314 1,448,192 4,366,894 7,230,251 2,375,720 586,181 78,923 1,591,000 4,873,580 9,011,280 2,172,880 562,320 2,167,150 1,598,210 4,800,410 9,496,427 2,217,950 572,530 128,000 2,008,430 5,618,810 9,581,530 2,460,150 867,640 2,544,970 Total Expenses $ 16,254,027 $ 16,086,161 $ 20,378,210 $ 18,813,527 $ 23,081,530 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 4,606,721 11,314,089 333,217 4,756,285 11,243,313 86,563 5,047,890 15,275,320 55,000 4,898,150 13,904,377 11,000 6,378,770 16,397,120 305,640 Total Expenses $ 16,254,027 $ 16,086,161 $ 20,378,210 $ 18,813,527 $ 23,081,530 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 30,507,928 667,834 31,357,647 724,304 31,126,000 1,035,000 31,951,000 1,035,000 33,656,000 1,035,000 Total Sources $ 31,175,762 $ 32,081,951 $ 32,161,000 $ 32,986,000 $ 34,691,000 Total Expenses Transfers Out 16,254,027 12,726,442 16,086,161 15,020,619 20,378,210 25,291,520 18,813,527 12,417,609 23,081,530 29,968,097 Total Uses $ 28,980,469 $ 31,106,780 $ 45,669,730 $ 31,231,136 $ 53,049,627 Net Operating Result $ 2,195,293 $ $(13,508,730) $ 1,754,864 $(18,358,627) PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY 975,171 158 Table of Contents ENVIRONMENTAL SERVICES - RESIDENTIAL PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Continue implementation of GPS and routing software ♦ Develop program for auditing containers on collection routes ♦ Explore additional avenues to increase diversion through green waste ♦ Increase Household Hazardous Waste (HHW) hours open to the public by 78 hours ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ Completed rate and fee study Installed new GPS and routing technology in collection vehicles Moved towards paperless routing Org Focus BUDGET NOTES The FY 2023 budget includes an increase in tonnage and tipping costs. Increased costs for repairs, maintenance, auto parts, and supplies are the main reasons for the increased Supplies and Contractual budget for FY 2023. One-time costs include route ware enhancements and new signage for several sites. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Total Tons of Contained Refuse Collected 84,228 86,777 88,490 91,145 90,000 Total Tons of Uncontained Refuse Collected 17,083 20,567 19,300 19,879 20,000 Recycling Diversion Rate – Residential Contained 20.16% 20.20% 17.28% 18.00% 20.00% Total Tons of Recycling Collected (Blue Cans) 21,268 21,972 18,495 19,050 19,000 159 Table of Contents ENVIRONMENTAL SERVICES - RESIDENTIAL PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Administration Residential Collections Uncontained Collections Recycling Environmental Programs 5.81 31.29 23.00 16.21 5.00 6.31 31.29 23.00 17.21 5.00 6.31 33.29 23.00 18.21 5.00 6.31 33.29 23.00 18.21 5.00 6.31 33.29 23.00 18.21 5.00 81.31 82.81 85.81 85.81 85.81 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,251,938 6,662,158 2,408,010 2,855,401 522,603 116,362 1,390,605 7,541,495 2,552,612 2,898,907 649,354 121,794 1,592,670 7,368,120 2,680,780 3,887,180 588,620 1,464,400 1,624,730 7,844,110 2,698,300 2,580,560 996,950 353,000 1,824,490 8,063,230 3,113,530 3,584,940 702,840 2,019,860 $ 13,816,472 $ 15,154,767 $ 17,581,770 $ 16,097,650 $ 19,308,890 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 5,969,024 7,847,448 - 6,627,548 8,527,219 - 7,248,190 10,333,580 - 7,184,460 8,913,190 - 8,472,470 10,836,420 - Total Expenses $ 13,816,472 $ 15,154,767 $ 17,581,770 $ 16,097,650 $ 19,308,890 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 15,222,076 - 15,366,365 2,500,000 16,277,000 - 16,370,000 - 20,295,000 - Total Sources $ 15,222,076 $ 17,866,365 $ 16,277,000 $ 16,370,000 $ 20,295,000 Total Expenses Transfers Out 13,816,472 1,861,815 15,154,767 3,964,920 17,581,770 6,298,090 16,097,650 3,278,370 19,308,890 4,394,464 Total Uses $ 15,678,287 $ 19,119,687 $ 23,879,860 $ 19,376,020 $ 23,703,354 Net Operating Result $ Total Personnel EXPENSES BY ACTIVITY Administration Residential Collections Uncontained Collections Recycling Environmental Programs Non-Departmental Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay (456,211) $ (1,253,322) $ (7,602,860) $ (3,006,020) $ (3,408,354) 160 Table of Contents ENVIRONMENTAL SERVICES - COMMERCIAL PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Continue implementation of GPS and routing software ♦ Implement program for auditing containers on collection routes ♦ Develop commercial service area boundaries ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ Completed rate and fee study Improved access for Roll Off services by adjusting rental time frames Installed new GPS and routing technology in collection vehicles Moved towards paperless routing Org Focus BUDGET NOTES There were no FTE added in FY 2023. The Supplies and Contractual budget increased due to tonnage and tipping costs, disposal fees, and repair and maintenance. There is a $50,000 onetime purchase of waste containers. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Tons of Refuse Collected 17,804 17,671 18,587 19,144 19,000 Tons of Cardboard Collected 645 633 640 660 650 Recycling Rate - Diversion 3.50% 3.46% 3.36% 3.33% 3.40% Roll Off Serviced 2,644 2,783 2,929 3,100 3,000 Roll-off Collections (tons) 10,780 12,441 15,000 15,500 15,000 161 Table of Contents ENVIRONMENTAL SERVICES - COMMERCIAL PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Administration Commercial Collections Commercial Rolloffs 0.44 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 8.44 8.44 8.44 8.44 8.44 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 82,778 1,310,341 746,842 18,023 78,607 1,348,107 853,170 18,123 76,950 1,497,990 821,250 294,450 Total Personnel EXPENSES BY ACTIVITY Administration Commercial Collections Commercial Rolloffs Non-Departmental Total Expenses Personnel Supplies & Contractual Capital Outlay Actual FY 2020 Actual FY 2021 Budget FY 2022 730,004 1,267,968 160,012 811,604 1,318,150 168,253 835,240 1,855,400 - Projected FY 2022 Budget FY 2023 781,190 1,579,555 - 985,950 2,144,590 - $ 2,157,984 $ 2,298,007 $ 2,690,640 $ 2,360,745 $ 3,130,540 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Total Revenues Transfers In 2,678,140 - 2,752,682 200,000 2,797,000 - Total Sources 77,360 1,691,710 991,460 370,010 $ 2,157,984 $ 2,298,007 $ 2,690,640 $ 2,360,745 $ 3,130,540 EXPENSES BY CATEGORY Total Expenses 69,925 1,500,862 747,958 42,000 Projected FY 2022 Budget FY 2023 2,973,000 - 3,395,000 - $ 2,678,140 $ 2,952,682 $ 2,797,000 $ 2,973,000 $ 3,395,000 Total Expenses Transfers Out 2,157,984 621,196 2,298,007 1,303,867 2,690,640 734,020 2,360,745 572,948 3,130,540 644,799 Total Uses $ 2,779,180 $ 3,601,874 $ 3,424,660 $ 2,933,693 $ 3,775,339 Net Operating Result $ (101,040) $ (649,192) $ 162 (627,660) $ 39,307 $ (380,339) Table of Contents ENVIRONMENTAL COMPLIANCE PURPOSE STATEMENT OBJECTIVES FY 2023 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 businesses in Gilbert ♦ Educate Gilbert’s residents on pollution prevention through classes, events, HOA meetings, and website development. Increase event presence to 15 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 Inspect 25% and increase cleaning to 20% of Stormwater infrastructure per MS4 Permit ♦ Inspect 100% of Gilbert’s drywells and perform maintenance as required for compliance ♦ Continue to train and educate 100% of field staff on Illicit Discharge Detection and Elimination ♦ Maintain internal satellite facilities to collect hazardous materials ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Continued to train and educate fleet at both north and south yards on the Spill Prevention Control and Counter Measure Plan to remain in compliance Continued to Inspect 25% and clean 15% of the Stormwater infrastructure Continued to work on the Green Gilbert initiative with restaurants and businesses in Gilbert Inspected 100% of Gilbert’s drywells and perform maintenance as required for compliance Continued to train and educate 100% of field staff on Illicit Discharge Detection and Elimination Educated Gilbert’s citizens on pollution prevention through classes, events, HOA meetings, and website development Created and updated satellite facilities to collect universal waste Org Focus BUDGET NOTES The FY 2023 budget for Environmental Compliance increased due to stormwater infrastructure repair and maintenance cost. The budget also includes a one-time purchase for a hazardous material structure to stage and store hazardous waste. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Percentage of Stormwater infrastructure inspected and cleaned 25%/16% 25%/19% 25%/15% 25%/15% 25%/15% Target 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% 85% 80% 100% 100% Train and Educate 75% of Field Staff on Illicit Discharge Detection and Elimination 75% 75% 75% 75% 75% Educate Gilbert’s Citizens on Pollution Prevention Through Various Events 8 8 8 15 18 163 Table of Contents ENVIRONMENTAL COMPLIANCE Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Administration Street Cleaning Storm Water 0.00 6.34 5.75 0.00 6.34 6.25 0.00 6.34 6.25 0.00 6.34 6.25 0.00 6.34 6.25 Total Personnel 12.09 12.59 12.59 12.59 12.59 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY Administration Street Cleaning Storm Water Non-Departmental Total Expenses 27,054 833,184 760,767 18,702 57,680 875,860 818,900 277,900 Actual FY 2020 Personnel Supplies & Contractual Capital Outlay Actual FY 2021 935,700 704,007 - Budget FY 2022 923,716 983,666 31,704 Projected FY 2022 1,025,010 967,330 38,000 71,610 923,630 1,097,680 355,570 952,950 789,400 38,000 Budget FY 2023 1,161,160 1,287,330 - $ 1,639,707 $ 1,939,086 $ 2,030,340 $ 1,780,350 $ 2,448,490 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Total Revenues Transfers In 4,499,000 - 4,585,384 - 5,058,000 - Total Sources 57,680 846,140 834,530 42,000 $ 1,639,707 $ 1,939,086 $ 2,030,340 $ 1,780,350 $ 2,448,490 EXPENSES BY CATEGORY Total Expenses 28,233 898,972 995,670 16,211 Projected FY 2022 4,555,000 - Budget FY 2023 4,840,000 - $ 4,499,000 $ 4,585,384 $ 5,058,000 $ 4,555,000 $ 4,840,000 Total Expenses Transfers Out 1,639,707 2,660,781 1,939,086 2,390,807 2,030,340 3,628,510 1,780,350 2,778,374 2,448,490 3,436,440 Total Uses $ 4,300,488 $ 4,329,893 $ 5,658,850 $ 4,558,724 $ 5,884,930 Net Operating Result $ 198,512 $ 255,491 164 $ (600,850) $ (3,724) $ (1,044,930) Table of Contents Internal Service Funds __________________________________________ Internal Service Funds Summary Fleet Maintenance Health Self Insurance Dental Self Insurance Workers’ Compensation General Liability Shaping a new tomorrow, today. Table of Contents INTERNAL SERVICE FUNDS Public Works Town Council Fleet Maintenance Health Self Insurance Dental Self Insurance Workers’ Compensation General Liability 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 General Liability - Accounting for the general liability claims under the direction of a trust board and Risk Manager FUND INFORMATION Fleet Maintenance undergoes a rate review annually. This year, the recommended hourly rate is $111.86 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 $.17 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 $.32 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. General Liability accounts for the cost of claims and liability insurance premiums. The Town of Gilbert General Liability fund was created July 1, 2022. ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the ISF Funds. Prosperous Community Strong Economy 167 Exceptional Built Environment Table of Contents INTERNAL SERVICE FUNDS PERSONNEL BY DIVISION Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Fleet Maintenance Health Self Insurance Dental Self Insurance Workers' Compensation General Liability 26.00 0.00 0.00 0.00 0.00 26.00 0.00 0.00 0.00 0.00 26.00 0.00 0.00 0.00 0.00 26.00 0.00 0.00 1.00 0.00 29.00 0.00 0.00 1.00 1.00 26.00 26.00 26.00 27.00 31.00 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 6,786,175 20,383,350 1,071,868 - 7,683,086 20,501,107 1,221,441 841,212 - 8,678,900 20,088,280 1,372,000 2,234,500 - 8,026,350 26,212,640 1,283,630 2,968,350 - 9,623,200 22,973,840 1,570,000 3,123,530 4,348,490 $ 28,241,393 $ 30,246,846 $ 32,373,680 $ 38,490,970 $ 41,639,060 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 2,126,707 26,114,686 - 2,378,245 27,819,542 49,059 2,483,730 29,803,950 86,000 2,382,050 36,100,230 8,690 3,250,440 38,313,620 75,000 Total Expenses $ 28,241,393 $ 30,246,846 $ 32,373,680 $ 38,490,970 $ 41,639,060 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 30,499,465 - 33,263,771 - 32,235,000 - 38,255,000 2,000,000 39,210,490 1,500,000 Total Sources $ 30,499,465 $ 33,263,771 $ 32,235,000 $ 40,255,000 $ 40,710,490 Total Expenses Transfers Out 28,241,393 417,000 30,246,846 50,000 32,373,680 307,420 38,490,970 300,000 41,639,060 421,420 Total Uses $ 28,658,393 $ 30,296,846 $ 32,681,100 $ 38,790,970 $ 42,060,480 Net Operating Result $ 1,841,072 $ 2,966,925 Total Personnel EXPENSES BY DIVISION Fleet Maintenance Health Self Insurance Dental Self Insurance Workers' Compensation General Liability Total Expenses 168 $ (446,100) $ 1,464,030 $ (1,349,990) Table of Contents FLEET MAINTENANCE PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Identify strategy and implementation plan to further expand on the Town’s alternative fueled vehicles ♦ Complete implementation of the new Fleet Management Information System (FMIS) ♦ Commence construction project to replace NASC aging Underground Fuel Storage tanks ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ Completed sourcing and procurement of 78 replacement/additional vehicles & equipment totaling over $7M Increased the Fleet Technician headcount from thirteen (13) to fifteen (15), the first Fleet headcount change in 10+ years Added a dedicated Parts Technician as well as one (1) additional Fire Apparatus Technician to the Fleet team to increase Fire Dept support Yielded over $335,000 in auction proceeds from the decommissioning and sale of vehicles/equipment that had reached end of service life Completed design and commenced construction for the CNG maintenance safety retrofits at the SASC shop Completed vendor selection process and identified a new Fleet Management Information System (FMIS) Org Focus BUDGET NOTES For FY 2023 Fleet Maintenance added new FTEs for two Fleet Technicians and one Fleet Analyst. The department’s budget has also increased due to increased costs for fuel, auto parts, and repair and maintenance services. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Technician Productivity Ratio 65.45% 60.68% 70.00% >70.00% >70.00% Total Number of Work Orders Processed 8,193 8,109 8,042 >8,000 >8,000 Scheduled vs Unscheduled Maintenance 56%/44% 58%/42% 60%/40% 70%/30% 70%/30% 902 973 1,003 >1000 >1000 Total Number of Vehicles/Equipment Supported 169 Table of Contents FLEET MAINTENANCE PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Fleet Maintenance 26.00 26.00 26.00 26.00 29.00 Total Personnel 26.00 26.00 26.00 26.00 29.00 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 6,786,175 7,683,086 8,678,900 EXPENSES BY ACTIVITY Fleet Maintenance Total Expenses Personnel Supplies & Contractual Capital Outlay Actual FY 2020 Actual FY 2021 Budget FY 2022 2,126,707 4,659,468 - 2,344,349 5,289,678 49,059 2,374,700 6,218,200 86,000 Projected FY 2022 Budget FY 2023 2,198,240 5,819,420 8,690 2,910,250 6,637,950 75,000 $ 6,786,175 $ 7,683,086 $ 8,678,900 $ 8,026,350 $ 9,623,200 OPERATING RESULTS Total Revenues Transfers In Total Sources 9,623,200 $ 6,786,175 $ 7,683,086 $ 8,678,900 $ 8,026,350 $ 9,623,200 EXPENSES BY CATEGORY Total Expenses 8,026,350 Actual FY 2020 Actual FY 2021 Budget FY 2022 7,184,488 - 8,030,229 - 8,910,000 - Projected FY 2022 Budget FY 2023 9,025,000 - 9,400,000 - $ 7,184,488 $ 8,030,229 $ 8,910,000 $ 9,025,000 $ 9,400,000 Total Expenses Transfers Out 6,786,175 417,000 8,026,350 300,000 9,623,200 421,420 Total Uses $ 7,203,175 $ 7,733,086 $ 8,986,320 $ 8,326,350 $ 10,044,620 Net Operating Result $ $ (18,687) $ 7,683,086 50,000 297,143 170 8,678,900 307,420 $ (76,320) $ 698,650 (644,620) Table of Contents HEALTH SELF INSURANCE PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Maintain wellness award status ♦ Implement biometric screenings for employees ♦ Conduct Request for Proposal process (RFP) for Third-Party Administrator for health plan ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Minimal increase of 3% for health premiums Increased wellness engagement by 350% Supported Flu and COVID-19 vaccine clinics for Town employees and families Provided onsite wellness fair Received Employer Resiliency Recognition from Wellness Council of Arizona (WELCOAZ) Expanded number of therapy visits per year from 30 – 50 Changed EAP provider for improved service, reduced costs, and longer rate guarantee Org Focus BUDGET NOTES Gilbert offers two plans: Preferred and Banner Select (Narrow Network). For FY 2023, Gilbert was experiencing high claims costs and increased the premiums by 3% to help balance the fund. Council authorized the use of $2m in CARES funding to support the health fund. A Limited Term Agreement (LTA) is included in the Health Self Insurance budget to oversee the wellness component of the fund. PERFORMANCE MEASURES Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Average Total Plan Cost (Expense per Participating Employee per Month) (Industry Average $1,486) $1,127 $1,267 $1,387 $1,525 <$1,466 Average Actual Total Premium per Employee per Month (Industry Average $380) $188 $188 $194 $204 <$380 Average Actual Town Premium Contribution per Employee per Month (Industry Average $958) $976 $976 $1,005 $1,055 <$956 Health Plan Participants 1,286 1,295 1,353 1,414 N/A Reserve in Excess of Established Incurred but Not Reported (IBNR) Claims $8.40M $6.70M $9.07M $7.03M N/A 171 Table of Contents HEALTH SELF INSURANCE PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Health Self Insurance 20,383,350 20,501,107 20,088,280 26,212,640 22,973,840 $ 20,383,350 $ 20,501,107 $ 20,088,280 $ 26,212,640 $ 22,973,840 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 20,383,350 - 33,896 20,467,211 - 109,030 19,979,250 - 100,060 26,112,580 - 113,370 22,860,470 - Total Expenses $ 20,383,350 $ 20,501,107 $ 20,088,280 $ 26,212,640 $ 22,973,840 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 21,957,171 - 21,329,647 - 19,460,000 - 24,685,000 2,000,000 20,920,000 - Total Sources $ 21,957,171 $ 21,329,647 $ 19,460,000 $ 26,685,000 $ 20,920,000 Total Expenses Transfers Out 20,383,350 - 20,501,107 - 20,088,280 - 26,212,640 - 22,973,840 - Total Uses $ 20,383,350 $ 20,501,107 $ 20,088,280 $ 26,212,640 $ 22,973,840 Net Operating Result $ 1,573,821 $ $ Total Personnel Total Expenses 828,540 172 (628,280) $ 472,360 $ (2,053,840) Table of Contents DENTAL SELF INSURANCE PURPOSE STATEMENT OBJECTIVES FY 2023 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 an additional 5% BUDGET NOTES ACCOMPLISHMENTS FY 2022 ♦ ♦ 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 5% decrease to premiums Org Focus Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Average Total Plan Cost (Expense per Participating Employee per Month) (Industry Average $62 to $95) $73 $70 $80 $91 <$95 Average Actual Premium per Employee per Month (Industry Average $34) $18 $18 $17 $16 <$34 Average Actual Town Premium Contribution per Employee per Month (Industry Average $42) $73 $73 $69 $67 <$42 Dental Plan Participants 1,275 1,290 1,353 1,418 N/A PERFORMANCE MEASURES 173 Table of Contents DENTAL SELF INSURANCE PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 1,071,868 1,221,441 1,372,000 Total Personnel EXPENSES BY ACTIVITY Dental Self Insurance Total Expenses Personnel Supplies & Contractual Capital Outlay Actual FY 2020 Actual FY 2021 Budget FY 2022 1,071,868 - 1,221,441 - 1,372,000 - Projected FY 2022 Budget FY 2023 1,283,630 - 1,570,000 - $ 1,071,868 $ 1,221,441 $ 1,372,000 $ 1,283,630 $ 1,570,000 OPERATING RESULTS Total Revenues Transfers In Total Sources 1,570,000 $ 1,071,868 $ 1,221,441 $ 1,372,000 $ 1,283,630 $ 1,570,000 EXPENSES BY CATEGORY Total Expenses 1,283,630 Actual FY 2020 Actual FY 2021 Budget FY 2022 1,357,806 - 1,398,850 - 1,365,000 - Projected FY 2022 Budget FY 2023 1,284,000 - 1,282,000 - $ 1,357,806 $ 1,398,850 $ 1,365,000 $ 1,284,000 $ 1,282,000 Total Expenses Transfers Out 1,071,868 - 1,221,441 - 1,372,000 - 1,283,630 - 1,570,000 - Total Uses $ 1,071,868 $ 1,221,441 $ 1,372,000 $ 1,283,630 $ 1,570,000 Net Operating Result $ 285,938 $ 177,409 174 $ (7,000) $ 370 $ (288,000) Table of Contents WORKERS’ COMPENSATION PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Collaborate with Wellness Coordinator for safety in Police Academy ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ Maintained modified work accommodations goal of within 3-days of injury Employee named Rehabilitant of the Year by Arizona Workers' Compensation Claims Association (AWCCA) Collaborated with Wellness Coordinator for safety in Fire Academy 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 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target OSHA Recordable Injuries 81 100 90 90 <90 Lost Days Due to Injury 677 1,524 350 450 <450 PERFORMANCE MEASURES 175 Table of Contents WORKERS’ COMPENSATION PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Workers' Compensation 0.00 0.00 0.00 1.00 1.00 0.00 0.00 0.00 1.00 1.00 EXPENSES BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Workers' Compensation - Total Personnel Total Expenses $ Personnel Supplies & Contractual Capital Outlay $ - $ $ Total Expenses Transfers Out - 2,968,350 3,123,530 841,212 $ 2,234,500 $ 2,968,350 $ 3,123,530 Budget FY 2022 841,212 - Actual FY 2020 Total Revenues Transfers In 2,234,500 Actual FY 2021 - OPERATING RESULTS Total Sources $ Actual FY 2020 EXPENSES BY CATEGORY Total Expenses - 841,212 Projected FY 2022 2,234,500 - Budget FY 2023 83,750 2,884,600 - 94,120 3,029,410 - 841,212 $ 2,234,500 $ 2,968,350 $ 3,123,530 Actual FY 2021 Budget FY 2022 2,505,045 - 2,500,000 - Projected FY 2022 Budget FY 2023 3,261,000 - 3,260,000 - $ 2,505,045 $ 2,500,000 $ 3,261,000 $ 3,260,000 - 841,212 - Total Uses $ - $ Net Operating Result $ - $ 1,663,833 2,234,500 - 2,968,350 - 3,123,530 - 841,212 $ 2,234,500 $ 2,968,350 $ 3,123,530 176 $ 265,500 $ 292,650 $ 136,470 Table of Contents GENERAL LIABILITY PURPOSE STATEMENT OBJECTIVES FY 2023 The purpose of the General Liability Trust Fund is to provide funding for all costs related to the management and administration of costs related to the payment of losses and claims against the Town of Gilbert and to ensure the Town is in compliance with state requirements. Prosperous Community ♦ Monitor loss trends and make suggestions to reduce losses ♦ Oversee the risk management program with the Town's Self-Insured Trust Board and annual audit of expenses ♦ Complete RFP for Insurance Broker ♦ Procure insurance for FY2023 and FY2024 ♦ Ensure trust maintains adequate funding to pay for any claim related expenses and insurance premiums ♦ Provide monthly reporting on payments ACCOMPLISHMENTS FY 2022 ♦ Created General Liability Trust in June 2022, effective 7/1/2022 BUDGET NOTES $1.5 million was transferred in from the General Fund for a start up fund balance. Org Focus Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target Claims made against Risk Management Trust N/A N/A N/A $8.6M N/A Claims paid by Risk Management Trust N/A N/A N/A $210K N/A Number of Claims Made N/A N/A N/A 115 N/A Number of Claims Closed with Payment N/A N/A N/A 52 N/A Number of Claims Closed without Payment N/A N/A N/A 44 N/A PERFORMANCE MEASURES 177 Table of Contents GENERAL LIABILITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 General Liability 0.00 0.00 0.00 0.00 1.00 Total Personnel 0.00 0.00 0.00 0.00 1.00 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 - - - - 4,348,490 - $ 4,348,490 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY General Liability 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 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 - - - - 132,700 4,215,790 - - $ 4,348,490 - $ - $ - $ Budget FY 2023 Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 - - - - 4,348,490 1,500,000 - $ 5,848,490 - 4,348,490 - - $ - - $ - - $ - Budget FY 2023 Total Uses $ - $ - $ - $ - $ 4,348,490 Net Operating Result $ - $ - $ - $ - $ 1,500,000 178 Table of Contents Replacement Funds __________________________________________ Replacement Funds Shaping a new tomorrow, today. 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 181 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, 2022 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 $ 33,945,952 7,245,340 242,350 94,749,217 62,905,886 2,180,290 1,466,330 8,764,590 1,219,490 Total Fund Balance $ 212,719,445 Based on budgeted revenues and expenditures for FY 2023, 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 $ 36,013,421 7,252,450 12,350 49,784,151 2,678,744 600 978,330 8,799,590 (324,950) Total Fund Balance $ 105,194,686 182 Table of Contents REPLACEMENT FUNDS GENERAL REPLACEMENT FUND Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 505,469 2,300,000 511,903 17,380,000 50,000 14,300,000 50,000 14,300,000 50,000 32,926,450 $ 2,805,469 $ 17,891,903 $ 14,350,000 $ 14,350,000 $ 32,976,450 Total Sources Total Expenses Transfers Out 2,766,182 - 3,943,715 225,435 10,475,840 18,577,860 2,501,330 5,568,408 12,018,450 18,890,531 Total Uses $ 2,766,182 $ 4,169,150 $ 29,053,700 $ 8,069,738 $ 30,908,981 Net Operating Result $ $ (14,703,700) $ 6,280,262 $ 2,067,469 39,287 $ 13,722,753 Actual FY 2020 STREETS REPLACEMENT FUND Total Revenues Transfers In 283,121 790,000 Total Sources $ 1,073,121 Total Expenses Transfers Out 248,664 - Actual FY 2021 Budget FY 2022 148,251 790,000 $ 938,251 Projected FY 2022 20,000 670,000 $ 358,541 - 690,000 Budget FY 2023 20,000 670,000 $ 927,500 - 690,000 20,000 670,000 $ 280,710 - 690,000 682,890 - Total Uses $ 248,664 $ 358,541 $ 927,500 $ 280,710 $ 682,890 Net Operating Result $ 824,457 $ 579,710 $ (237,500) $ 409,290 $ 7,110 Actual FY 2020 AMBULANCE SERVICE REPLACEMENT FUND Total Revenues Transfers In Total Sources Actual FY 2021 $ Total Expenses Transfers Out - Budget FY 2022 351 66,000 $ - 66,351 Projected FY 2022 176,000 $ - 176,000 Budget FY 2023 176,000 $ - 176,000 300,000 $ - 300,000 530,000 - Total Uses $ - $ - $ - $ - $ 530,000 Net Operating Result $ - $ 66,351 $ 176,000 $ 176,000 $ (230,000) WATER REPLACEMENT FUND Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 2,129,022 13,967,439 1,330,312 13,702,070 500,000 15,705,000 500,000 15,705,000 500,000 15,705,000 $ 16,096,461 $ 15,032,382 $ 16,205,000 $ 16,205,000 $ 16,205,000 Total Sources Total Expenses Transfers Out 534,640 7,400,535 438,968 9,294,571 2,986,000 60,777,360 138,430 5,788,693 2,974,070 58,195,996 Total Uses $ 7,935,175 $ 9,733,539 $ 63,763,360 $ 5,927,123 $ 61,170,066 Net Operating Result $ 8,161,286 $ 5,298,843 $ (47,558,360) $ 10,277,877 $ (44,965,066) 183 Table of Contents REPLACEMENT FUNDS WASTEWATER REPLACEMENT FUND Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 1,705,689 9,200,000 917,823 10,200,000 200,000 10,200,000 200,000 10,200,000 200,000 14,400,000 $ 10,905,689 $ 11,117,823 $ 10,400,000 $ 10,400,000 $ 14,600,000 Total Sources Total Expenses Transfers Out 917,829 20,778,619 659,042 7,838,152 4,875,250 52,446,260 1,210,760 1,493,564 5,007,300 69,819,842 Total Uses $ 21,696,448 $ 8,497,194 $ 57,321,510 $ 2,704,324 $ 74,827,142 Net Operating Result $ (10,790,759) $ 2,620,629 $ (46,921,510) $ 7,695,676 $ (60,227,142) Actual FY 2020 ENVIRO SVCS RES REPLACEMENT FUND Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 398,220 680,000 222,159 1,395,000 55,000 1,345,000 55,000 1,345,000 109,000 1,500,000 Total Sources $ 1,078,220 $ 1,617,159 $ 1,400,000 $ 1,400,000 $ 1,609,000 Total Expenses Transfers Out 97,076 - 2,477,517 - 5,588,400 - 1,799,710 - 3,788,690 - $ 5,588,400 $ 1,799,710 $ 3,788,690 Total Uses $ 97,076 $ 2,477,517 Net Operating Result $ 981,144 $ Actual FY 2020 ENVIRO SVCS COMM REPLACEMENT FUND Total Revenues Transfers In Total Sources Actual FY 2021 26,565 412,000 $ Total Expenses Transfers Out 438,565 (860,358) $ (4,188,400) $ Budget FY 2022 51,032 412,000 $ - 463,032 Projected FY 2022 2,000 365,000 $ 285,749 - 367,000 (399,710) $ (2,179,690) Budget FY 2023 2,000 365,000 $ 841,000 - 367,000 2,000 400,000 $ - Total Uses $ - $ 285,749 $ 841,000 Net Operating Result $ 438,565 $ 177,283 $ (474,000) $ $ 402,000 890,000 - - $ 890,000 367,000 $ (488,000) ENVIRO COMPLIANCE REPLACEMENT FUND Actual FY 2020 Actual FY 2021 Budget FY 2022 Total Revenues Transfers In 105,062 2,535,000 648,087 2,245,000 5,000 2,500,000 5,000 2,500,000 5,000 2,500,000 Total Sources $ 2,640,062 $ 2,893,087 $ 2,505,000 $ 2,505,000 $ 2,505,000 Total Expenses Transfers Out 134,818 - 741,364 - 1,645,000 1,883,000 945,000 - 500,000 1,970,000 741,364 $ 3,528,000 945,000 $ 2,470,000 Total Uses $ Net Operating Result $ 2,505,244 134,818 $ $ 2,151,723 184 Projected FY 2022 $ Budget FY 2023 $ (1,023,000) $ 1,560,000 $ 35,000 Table of Contents REPLACEMENT FUNDS Actual FY 2020 FLEET MAINTENANCE REPLACEMENT FUND Total Revenues Transfers In Total Sources Actual FY 2021 6,667 417,000 $ Total Expenses Transfers Out 423,667 Budget FY 2022 8,323 50,000 $ 66,690 4,906 58,323 Projected FY 2022 1,000 300,000 $ 301,000 Budget FY 2023 1,000 300,000 $ 301,000 1,000 300,000 $ 301,000 79,102 356 420,700 1,163,740 94,700 - 511,700 1,333,740 Total Uses $ 71,596 $ 79,458 $ 1,584,440 $ 94,700 $ 1,845,440 Net Operating Result $ 352,071 $ (21,135) $ (1,283,440) $ 206,300 $ (1,544,440) 185 Table of Contents 186 Table of Contents Special Revenue __________________________________________ Special Revenue Shaping a new tomorrow, today. 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 in this category include, but are not limited to, the following: 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. 189 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, 2023 based on the anticipated revenue and expenditures, including transfers, for FY 2023. Estimated Estimated Starting Ending Balance Revenue Expense Balance Grants $ - 31,488,370 31,488,370 $ - CDBG/HOME $ - 3,232,400 3,232,400 $ - Street Light Improvement $ 77,398 1,864,000 1,923,700 $ 17,698 Parkway Improvement $ 190,515 1,144,890 1,316,440 $ 18,965 Police Impound $ 51,480 190,000 208,470 $ 33,010 Ambulance Service $ 802,870 5,200,000 5,722,590 $ 280,280 Other Special Revenue $ 3,791,080 3,213,270 3,008,500 $ 3,995,850 Traffic Signal SDF $ 13,765,434 1,015,000 6,076,770 $ 8,703,664 Police SDF $ 2,249,846 1,505,000 1,661,114 $ 2,093,732 Fire SDF $ (5,985,514) 1,500,000 2,151,729 $ (6,637,243) Parks and Recreation SDF $ 30,343,844 7,565,000 7,635,336 $ 30,273,508 General Government SDF $ (1,861,010) 1,961,010 100,000 Road Maintenance SDF $ 12,221,237 4,005,000 22,037,740 $ (5,811,503) $ - Water SDF $ (4,065,596) 14,500,000 12,974,314 $ (2,539,910) Water Resource Fee $ (16,757,638) 5,000,000 4,961,124 $ (16,718,762) Wastewater SDF - Neely $ 3,615,100 505,000 4,110,926 $ 9,174 Wastewater SDF - Greenfield $ 13,905,989 3,050,000 12,014,053 $ 4,941,936 190 Table of Contents SPECIAL REVENUE FUNDS Actual FY 2020 GRANTS Total Revenues Transfers In Total Sources Actual FY 2021 449,698 168,081 $ Total Expenses Transfers Out 636,088 676,552 617,779 $ 1,312,640 1,046,165 303,185 Total Uses $ 1,349,350 Net Operating Result $ Budget FY 2022 5,539,640 $ 884,224 109,126 993,350 $ (731,571) $ 319,290 $ - Actual FY 2021 Budget FY 2022 Total Revenues Transfers In 1,117,743 - 1,587,567 - 2,746,000 - Total Expenses Transfers Out 1,082,084 285,854 $ 1,175,806 163,902 $ 1,367,938 $ 1,339,708 $ Net Operating Result $ $ (250,195) $ 247,859 - Actual FY 2021 Budget FY 2022 Total Revenues Transfers In 2,694,188 11,791 2,747,227 - 2,722,180 - Total Expenses Transfers Out 2,890,258 - $ 2,679,736 - 133,100 $ 49,920 2,929,460 - Net Operating Result $ $ (207,280) $ Total Revenues Transfers In Total Sources Actual FY 2021 81,600 100,000 $ Total Expenses Transfers Out 181,600 90,686 80,000 $ 167,695 15,899 Total Uses $ Net Operating Result $ 183,594 Budget FY 2022 170,686 $ 139,287 18,579 $ (1,994) $ 157,866 $ 193,580 $ $ 3,232,400 Budget FY 2023 3,008,890 - $ 3,008,890 3,240,140 - $ 3,240,140 (211,280) $ (231,250) Budget FY 2023 90,000 100,000 178,580 15,000 12,820 $ 191 185,000 $ Projected FY 2022 85,000 100,000 3,232,400 1,779,970 1,452,430 2,933,460 - 2,929,460 $ 2,933,460 Actual FY 2020 $ 2,722,180 - $ POLICE IMPOUND 3,232,400 - Projected FY 2022 2,722,180 $ 2,722,180 Budget FY 2023 1,358,900 403,117 $ 2,890,258 $ 2,679,736 67,491 $ 1,811,937 - Total Uses (184,279) $ 5,310,370 26,178,000 Projected FY 2022 2,746,000 $ 1,762,017 Actual FY 2020 $ 2,705,979 $ 2,747,227 $ 2,746,000 $ 1,811,937 SPECIAL DISTRICTS Total Sources 567,060 1,958,841 1,360,620 1,385,380 Total Uses 31,488,370 - 5,539,640 $ 2,525,901 $ 31,488,370 Actual FY 2020 $ 1,117,743 $ 1,587,567 2,659,001 - 5,539,640 - $ Budget FY 2023 5,539,640 $ 2,659,001 $ 31,488,370 CDBG/HOME FUNDS Total Sources Projected FY 2022 190,000 90,000 100,000 $ 150,010 15,000 190,000 193,470 15,000 $ 165,010 $ 208,470 (8,580) $ 24,990 $ (18,470) Table of Contents SPECIAL REVENUE FUNDS Actual FY 2020 AMBULANCE SERVICE Total Revenues Transfers In Total Sources 421,840 $ Total Expenses Transfers Out $ Net Operating Result $ Budget FY 2022 848,339 3,000,000 4,169,940 - 421,840 $ 3,848,339 424,006 678 Total Uses Actual FY 2021 $ 2,798,095 103,200 424,684 $ 2,901,295 (2,844) $ 947,044 4,493,940 176,000 4,669,940 $ 4,317,110 $ (500,000) $ Actual FY 2021 Budget FY 2022 Total Revenues Transfers In 1,265,760 562,974 1,287,255 109,126 2,318,890 - $ 1,828,734 $ 1,396,381 Total Expenses Transfers Out 1,289,116 105 $ 1,296,093 - $ 5,200,000 5,042,590 680,000 $ 5,722,590 (117,110) $ (522,590) Projected FY 2022 Budget FY 2023 2,173,890 - 2,318,890 $ 2,173,890 2,989,090 - 5,200,000 - 4,141,110 176,000 $ Actual FY 2020 Budget FY 2023 4,200,000 - 4,169,940 $ 4,200,000 OTHER SPECIAL REVENUE Total Sources Projected FY 2022 3,213,270 $ 1,070,600 - 3,213,270 3,008,500 - Total Uses $ 1,289,221 $ 1,296,093 $ 2,989,090 $ 1,070,600 $ 3,008,500 Net Operating Result $ $ (670,200) $ 1,103,290 $ 204,770 539,513 $ 100,288 SYSTEM DEVELOPMENT FEES Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 56,127,087 1,618,775 61,385,091 - 45,870,000 - 31,410,000 - 35,606,010 5,000,000 Total Sources $ 57,745,862 Total Expenses Transfers Out 390,637 61,135,807 $ 61,385,091 $ 45,870,000 1,622,110 32,319,276 1,000,640 70,341,190 $ 31,410,000 $ 40,606,010 1,000,640 25,485,038 766,760 72,956,346 Total Uses $ 61,526,444 Net Operating Result $ (3,780,582) $ 27,443,705 $ (25,471,830) $ 4,924,322 $ (33,117,096) $ 33,941,386 $ 71,341,830 192 $ 26,485,678 $ 73,723,106 Table of Contents Other Capital Funds __________________________________________ Other Capital Funds Summary Guide to the Capital Improvement Plan Capital Improvement Plan Summary Capital Improvement Plan Operating Impacts Ten-Year CIP Plan by Funding Source Street Project Locator Streets Project Summary Streets Project Detail Traffic Control Project Locator Traffic Control Project Summary Traffic Control Project Detail Municipal Facilities Project Locator Municipal Facilities Project Summary Municipal Facilities Project Detail Shaping a new tomorrow, today. Redevelopment Project Locator Redevelopment Project Summary Redevelopment Project Detail Storm Water Project Locator Storm Water Project Summary Storm Water Project Detail Water Project Locator Water Project Summary Water Project Detail Wastewater Project Locator Wastewater Project Summary Wastewater Project Detail Parks and Recreation Project Locator Parks and Recreation Project Summary Parks and Recreation Project Detail Table of Contents Table of Contents OTHER CAPITAL FUNDS PURPOSE STATEMENT OBJECTIVES FY 2023 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 ♦ Launch 24 transportation bond projects for design and/or construction ♦ Completion of the Municipal Center I Renovation (MF0530) ♦ Begin Design of Advocacy Center (MF2490) ♦ Complete Germann Rd - Gilbert to Val Vista (ST1450) ♦ Complete Parks and Rec Master Plan Update (PR1337) ACCOMPLISHMENTS FY 2022 ♦ ♦ ♦ ♦ ♦ Successfully supported the $515M Transportation Bond Election which was approved by Voters in November 2021 NWTP Upgrades and Reconstructions (WA1589) held a ground-breaking on March 1, 2022. GMP1 and GMP2 were released for construction in FY 2022 and is moving forward as expected Municipal Center I Renovation (MF0530) has completed 75% construction with expected operations to begin in late 2022 Ocotillo Rd – Greenfield to Higley bridge (ST0540) completed 30% design with an Iconic Aesthetic Design Concept in place Completion of construction of Val Vista Dr Appleby to Riggs (ST1120) Org Focus BUDGET NOTES For FY 2023, no additional FTE were added by CIP Administration. One-time expenditures totaling $200,000 are included in the CIP Administration budget for configuration and integration of the e-builder software. Actual revenues in FY 2020 and Adopted revenues in FY 2022 have changed from last year’s publication due to the reclassification of one revenue source from Other Funding Sources to Debt Service. Actual FY 2020 Actual FY 2021 Projected FY 2022 Expected FY 2023 Target New Projects Scoped and Cost Estimated 77 46 83 55 As Needed New Contracts Issued 100 100 100 115 As Needed Total Investment in Capital Projects (in Millions) $170 $126 $100 $140 $150 Manage Active Projects 129 150 149 181 As Needed PERFORMANCE MEASURES 195 Table of Contents OTHER CAPITAL FUNDS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Capital Projects Admin 13.40 13.40 14.90 14.90 14.90 Total Personnel 13.40 13.40 14.90 14.90 14.90 EXPENSES BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Capital Projects Admin CIP Contingency GO Bond Proceeds Outside Sources 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 1,840,950 646,945 155,729 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 - 1,895,400 15,423,209 502,279 2,071,989 45,086,629 3,033,101 6,943,478 26,610,181 13,353,841 13,579,330 - 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 2,126,000 10,345,706 1,448 1,903,162 12,453,456 2,930,838 1,051,888 7,447,428 7,473,017 6,561,725 3,524 2,834,130 100,000,000 496,687,840 27,844,510 246,780,870 14,383,330 21,041,500 66,151,730 75,076,960 94,567,840 8,009,820 $175,981,377 $128,499,437 $ 527,867,690 $ 52,298,192 $ 1,153,378,530 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 1,706,304 1,620,216 172,654,857 1,763,361 1,223,555 125,512,521 2,111,330 104,647,240 421,109,120 1,899,780 1,093,565 49,304,847 2,378,980 111,975,852 1,039,023,698 Total Expenses $175,981,377 $128,499,437 $ 527,867,690 $ 52,298,192 $ 1,153,378,530 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 120,504,709 161,375,078 34,648,969 110,683,659 229,672,450 324,689,480 733,621,000 39,825,038 143,817,130 553,856,560 Total Sources $281,879,787 $145,332,628 $ 554,361,930 $773,446,038 $ 697,673,690 Total Expenses Transfers Out 175,981,377 87,495,605 128,499,437 66,369,220 527,867,690 69,867,950 52,298,192 12,154,792 1,153,378,530 251,829,429 Total Uses $263,476,982 $194,868,657 $ 597,735,640 $ 64,452,984 $ 1,405,207,959 Net Operating Result $ 18,402,805 $ (49,536,029) $ (43,373,710) $708,993,054 $ (707,534,269) PERSONNEL BY ACTIVITY Total Expenses 196 Table of Contents GUIDE TO CAPITAL IMPROVEMENT PLAN 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 2023 projects. Following each summary and map, descriptions of each project that are included in the FY 2023 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. 197 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. 198 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 2023 - 2032 Capital Improvement Plan was adopted on June 14, 2022. Only the first year of the plan (FY 2023) 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 2023 are found in the pages that follow. Capital Expenses: (1,000s) Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Streets Improvements 943,342 100,192 246,779 84,430 102,591 98,663 3,143 228,665 Traffic Control Improvements 115,817 3,694 14,384 18,719 18,816 15,333 8,853 34,570 1,448 Municipal Facilities Improvements 253,675 112,299 66,192 4,259 43,718 4,623 467 14,935 7,182 Redevelopment Improvements 175,756 10,187 27,845 66,692 6,755 50,822 - 10,119 3,336 Storm Water Improvements 47,673 3 7,971 6,100 - 765 21,728 11,106 - 1,140,410 71,163 571,768 78,871 13,645 39,862 13,646 177,610 173,845 Wastew ater Improvements 366,662 93,445 94,560 15,016 16,308 24,231 6,194 116,908 - Parks and Recreation Improvements 793,431 81,466 21,041 95,797 91,555 52,192 82,699 365,806 2,875 $ 3,836,766 $ 472,449 $ 1,050,540 $ 369,884 $ 293,388 $ 286,491 $ 136,730 $ 959,719 $ 267,565 Water Improvements Total Capital Expenses 78,879 Capital Improvement Plan By Project Type Streets Improvements 24.6% Traffic Control Improvements 3.0% Parks and Recreation Improvements 20.7% Municipal Facilities Improvements 6.6% Redevelopment Improvements 4.6% Wastewater Improvements 9.6% Storm Water Improvements 1.2% Water Improvements 29.7% 199 Table of Contents CAPITAL IMPROVEMENT PLAN SUMMARY Capital Sources: (1,000s) Prior Years Total FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 2009 PFMPC Bonds 24,764 24,764 - - - - - - - 2022 WRMPC (Water SDF) 134,564 1,655 132,909 - - - - - - 2022 WRMPC (Water) 98,068 1,227 96,841 - - - - - - 2007 WRMPC Bonds 13 13 - - - - - - - 2018 WRMPC Bonds 43,121 43,121 - - - - - - - WRMPC - Intergov Contrib 2,282 - 2,282 - - - - - - 2016 WRMPC Bonds (SDF) 22,208 19,916 2,292 - - - - - - 2022 WRMPC (WR SDF) 11,770 - 11,770 - - - - - - 2022 WRMPC (Water R&R) 307,760 7,534 259,845 20,170 10,454 - - 9,757 - 1 1 - - - - - - - 2001 GO Bonds 02-03 2006 GO Bonds 08 2,314 2,314 - - - - - - - 2007 GO Bonds 08 3,508 3,508 - - - - - - - 2017 GO Bonds 63,298 45,966 17,332 - - - - - - Potential WRMPC (Water) 36,130 - - 36,130 - - - - - 2024 Potential P.S. Bonds 2,853 - - - - 2,853 - - - 2020 GO Pub Safety Bonds 65,454 65,454 - - - - - - - 2022 GO Bonds (Transport) 533,427 - 164,892 154,937 76,016 70,627 31,931 35,024 - 2024 Potential Parks Bonds 285,960 - - 24,975 60,232 22,874 70,086 107,793 - 2028 Potential Street Bond 132,211 - - - - - - 132,211 - 2028 Potential Parks Bonds 169,742 - - - - - - 169,742 - Maricopa County 1,727 317 - 1,410 - - - - - State Funds 7,900 7,900 - - - - - - - 785 237 548 - - - - - Federal Funds State Grant 27,921 1,729 23,160 3,032 - - - - - Federal Grant 2,470 - 2,470 - - - - - - CDBG 2,594 721 1,453 420 - - - - - MAG RTP Arterial Fund 70,610 41,412 12,840 11,736 2,000 2,622 - - - MAG Revolving Fund 5,978 (4,518) 24,338 (11,736) (2,000) (106) - - - Potential MAG Extension 37,053 - - - - 8,228 - 28,825 - Developer Contribution 10,468 5,701 355 - 282 3,570 - 560 - 19 19 - - - - - - - Salt River Project CIP Outside Sources 16,801 1,655 806 5,609 317 8,414 - - CIP O/S Revolving Fund 6,484 (14,330) 19,055 (6,864) 8,789 (9,625) 8,593 866 - City of Mesa 7,600 - - - 7,600 - - - - General Repl Fund 84,779 5,794 18,890 41,119 11,576 7,400 - - - Water Repl Fund 369,848 13,190 50,896 692 7,283 7,849 6,125 119,187 164,626 Wastew ater Repl Fund 140,288 35,050 69,821 8,004 3,296 2,673 2,906 18,538 - 2,380 - 1,970 410 - - - - - Env. Compliance Repl Fund Fleet Repl Fund 1,339 5 1,334 - - - - - General Fund 112,188 28,473 33,272 20,677 15,580 7,579 4,167 2,440 - Water Fund 41,241 5,555 17,635 3,941 4,133 3,441 756 5,658 122 Wastew ater Fund 59,176 7,454 13,937 10,419 5,631 13,228 3,795 4,591 121 Env. Services-Residential 9,620 1,125 1,304 - 131 - - - 7,060 - Env. Services-Commercial 112 24 20 - 68 - - - Roadw ay and Maint. Fund 108,622 5,039 13,199 3,590 24,776 8,766 345 52,907 - 782 3 121 658 - - - - - Fleet Fund Env. Compliance Fund 13,099 3 647 562 16 765 - 11,106 - Police SDF 10,419 150 849 230 7,608 295 242 1,034 11 Fire SDF 3,428 48 280 1,275 96 1,296 78 344 11 Park SDF 56,120 20,203 4,787 11,764 932 - - 18,389 45 Signal SDF 24,979 637 6,078 1,448 2,160 2,059 1,448 9,690 1,459 Water SDF 34,870 8,383 539 - - 19,126 - 6,811 11 Wastew ater SDF 1,134 1,134 - - - - - - - Water Resources SDF 42,613 16,675 4,286 21,630 - - - 11 11 11 Greenfield Wastew ater SDF 21,392 6,098 8,388 - - 6,884 - 11 Neely Wastew ater SDF 6,457 2,356 4,101 - - - - - - Future Grow th Funding 296,117 - - - 31,781 34,952 6,258 211,275 11,851 Park SDF - Prior to 2012 35,835 35,835 - - - - - - - Roads SDF 47,396 881 22,037 - 1,619 9,899 - 12,949 11 Private Fund 63,934 - - 100 13,012 50,822 - - - 66 66 - - - - - - 82,215 Investment Income Unidentified 82,215 - - - - - - - Miscellaneous 28,459 21,952 2,961 3,546 - - - - - $ 3,836,766 $ 472,449 $ 1,050,540 $ 369,884 $ 293,388 $ 286,491 $ 136,730 959,719 $ 267,565 Total Sources 200 $ Table of Contents CAPITAL IMPROVEMENT PLAN SUMMARY Capital Improvement Plan By Funding Source Type Federal / State / County Funds 1.1% MPC Bonds 17.9% Operating Funds 9.1% Replacement Funds 15.8% GO Bonds 33.1% Other Municipalities/ Schools 0.1% System Development Fees 15.3% Other 7.5% 201 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 2023-2027 expense operating impacts are shown by project type below: Operation and Maintenance Impact (1,000s): FY 2023 FY2024 FY 2025 FY 2026 FY 2027 Total Streets Improvements 72 258 258 265 275 Traffic Control Improvements 15 37 37 39 40 168 Municipal Facilities Improvements 4 757 2,204 2,277 3,724 8,966 527 1,128 Redevelopment Improvements - 8 173 173 173 Storm Water Improvements 60 119 149 149 149 626 - 332 357 397 487 1,573 Wastewater Improvements 12 337 689 689 719 2,446 Parks and Recreation Improvements 4 17 34 46 78 179 5,645 $ 15,613 Water Improvements Net Additional Operating Cost $ 167 $ 1,865 $ 3,901 $ 4,035 $ The operating impacts by expense type and anticipated revenue are shown below: Operation and Maintenance Impact (1,000s): FY 2023 FY2024 FY 2025 FY 2026 FY 2027 Total Personnel 40 212 1,708 1,708 3,117 6,785 Contractual Services 20 613 743 776 819 2,971 Supplies 101 428 780 794 854 2,955 Utilities 6 578 636 711 808 2,738 Insurance - 35 35 47 47 164 $ 15,613 Total O&M Impact $ 167 $ 1,865 $ 3,901 $ 4,035 $ 5,645 Total Revenue $ - $ - $ - $ - $ - Operating Impacts by Project Type 202 $ - Table of Contents 203 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) Project # Project Name 2001 GO Bonds 02-03 PR0850 Santan Vista Trail Imp Phase 3 Total 2001 GO Bonds 02-03 2006 GO Bonds 08 ST1120 Val Vista Dr - Appleby to Riggs Total 2006 GO Bonds 08 2007 GO Bonds 08 ST0540 Ocotillo Rd - Greenfield to Higley ST0980 Higley Rd - Riggs to Stacey ST1120 Val Vista Dr - Appleby to Riggs ST1450 Germann Rd - Gilbert to Val Vista Total 2007 GO Bonds 08 2007 WRMPC Bonds WA0880 Site 32 Well and System Connections Total 2007 WRMPC Bonds 2009 PFMPC Bonds MF0400 Public Safety Training Facility PR0320 Desert Sky Park Phase 1 Total 2009 PFMPC Bonds 2016 WRMPC Bonds (SDF) WA0620 Site 30 Well Equip/Reservoir Build WA0710 Site 31 Well Development Total 2016 WRMPC Bonds (SDF) 2017 GO Bonds RD1210 Phoenix Avenue Pedestrian Mall RD2110 Transportation Improvements ST0960 Recker Road - Ray to SR202 ST0990 Ocotillo Rd - 148th to Greenfield ST1120 Val Vista Dr - Appleby to Riggs ST1140 Lindsay Rd - Queen Creek to Ocotillo ST1170 Lindsay Rd - Pecos to SR202 ST1320 Elliot and Gilbert Intersection ST1380 Elliot and Cooper Intersection ST1450 Germann Rd - Gilbert to Val Vista ST1580 Lindsay and SR202 Interchange ST1600 Railroad Crossings Improvements ST1690 Val Vista Dr Reconstruction ST1710 Val Vista Dr at Eastern Canal Bridge ST1720 Val Vista Lakes Improvements ST1790 PM10 Paving Assessment ST1860 Gilbert and Warner Intersection TS1300 Val Vista and Baseline Signal Total 2017 GO Bonds 204 Prior Years FY 2023 $ 1 1 $ 2,314 2,314 2,314 $ 2,314 $ 246 1,973 1,135 154 3,508 246 1,973 1,135 154 $ 3,508 $ - $ 13 13 13 13 $ - $ 14,496 10,268 24,764 14,496 10,268 $ 24,764 $ - $ 20,615 1,593 22,208 19,906 10 $ 19,916 $ 709 1,583 2,292 $ 3,725 6,106 5,656 2,524 4,059 1,418 4,819 66 3,330 10,563 14,521 2,545 4,260 3,331 554 128 81 580 68,266 6,096 3,479 258 4,059 464 4,819 66 811 10,563 14,521 166 4,260 46 537 128 81 580 $ 50,934 $ 3,725 10 2,177 2,266 954 2,519 2,379 3,285 17 17,332 $ $ 1 1 FY 2024 $ - $ - $ - $ - $ - $ - $ - $ - $ - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 205 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # Project Name 2018 WRMPC Bonds WW0750 GWRP Expansion Phase 3 Total 2018 WRMPC Bonds 2020 Public Safety Bonds MF0400 Public Safety Training Facility Total 2020 Public Safety Bonds 2022 GO Bonds (Transport) PR1314 Marathon Trail Crossing at Pecos PR1315 Marathon Trail Crossing at Higley PR1316 Heritage Trail Crossing at Guadalupe PR1317 San Tan Vista Trail Crossing at Pecos PR1318 Heritage Trail Crossing at Lindsay PR1319 Marathon Trail at Power and Guadalupe PR1320 San Tan Vista Trail Crossing at Ray PR1340 Gilbert Road Multiuse Path RD1190 Parking Garage 3 RD1210 Phoenix Avenue Pedestrian Mall RD2130 Ash Street Re-Alignment RD2190 Vaughn Ventilator RD2220 Gilbert Road Median Improvements ST0540 Ocotillo Rd - Greenfield to Higley ST0780 Baseline Rd - Greenfield to Power ST0800 Recker Rd - Ocotillo to Chandler Hts ST0990 Ocotillo Rd - 148th to Greenfield ST1140 Lindsay Rd - Queen Creek to Ocotillo ST1180 Warner Rd - Power to East of Recker ST1200 Power Rd - Guadalupe to SR202 ST1270 Val Vista Dr - Riggs to Hunt Highway ST1320 Elliot and Gilbert Intersection ST1340 Guadalupe and Power Intersection ST1390 Elliot and Higley Intersection ST1620 Mesquite St - Lindsay to Val Vista ST1720 Val Vista Lakes Improvements ST1770 Guadalupe Rd - Arizona to McQueen ST1800 Cooper Rd - 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 ST1960 Market and Williams Field Intersection ST1970 Val Vista and Mercy Intersection ST1980 Market and San Tan Village Intersection ST1990 Higley and Inverness Intersection 206 Total Budget (1,000's) Prior Years FY 2023 $ 43,121 43,121 43,121 $ 43,121 $ 65,454 65,454 65,454 $ 65,454 889 791 667 585 200 1,839 517 218 39,710 3,048 5,170 16,668 2,301 54,788 7,023 6,486 16,593 8,262 6,807 13,697 9,131 8,499 4,146 6,008 6,954 46,943 6,015 7,080 12,706 9,360 5,892 8,134 8,660 784 1,206 1,278 1,114 - FY 2024 $ - $ - $ - $ - 667 585 200 517 218 4,527 3,048 2,356 54,788 16,593 8,262 6,807 6,954 10,430 6,015 5,892 8,660 784 1,206 - 889 791 1,839 35,183 5,170 14,312 2,301 13,697 2,764 12,706 9,360 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 7,023 8,499 23,204 7,080 - 6,486 9,131 4,146 10,545 1,278 - 1,114 6,008 8,134 - - 207 - - - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # ST2000 ST2010 ST2050 ST2080 ST2101 ST2102 ST2103 ST2105 ST2113 ST2114 ST2115 ST2116 ST2117 ST2118 SW0122 SW0125 TS1940 TS1942 Project Name 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 Improve White Fence Farms 4 Improvements Brentwood Acres Improvements Porter Acres Improvements Melody and Pioneer Improvements KA-LO Park Improvements College Park Improvements Vaughn Basin Relocation Riggs Road Channel Restoration Fiber Optic Strategic Build Out Advanced Mid-Block Detection Total 2022 GO Bonds (Transport) 2022 WRMPC (Water R&R) WA1330 Tankersley Water Line Area III/IV WA1340 Tankersley Water Line Area VI WA1510 Pony Lane Water Line Replacement WA1545 Tankersley Water Line Area IX WA1589 NWTP Upgrades and Reconstruction WA1594 SVWTP Raw Water Cathodic Protection WA1614 Transmission Main Assessment Phase 3 Total 2022 WRMPC (Water R&R) 2022 WRMPC (Water SDF) WA0670 Zone 2 to Zone 4 Interconnect WA0800 Site 33 Well Development WA0810 Site 20B New Well Development WA1230 Site 20 New Reservoir Construction WA1589 NWTP Upgrades and Reconstruction Total 2022 WRMPC (Water SDF) 2022 WRMPC (Water) WA1589 NWTP Upgrades and Reconstruction Total 2022 WRMPC (Water) 2022 WRMPC (WR SDF) WA0830 Water Rights - WMAT Settlement WA1060 Water Rights-NIA Priority CAP Acquisition Total 2022 WRMPC (WR SDF) 208 Total Budget Prior (1,000's) Years 13,964 4,725 6,072 1,986 3,320 37,523 1,182 7,211 9,327 2,174 5,541 3,272 1,539 5,354 9,934 21,728 23,976 44,430 $ 533,427 $ - FY 2023 4,725 7,211 3,272 4,806 6,369 $ 164,892 FY 2024 37,523 5,128 5,869 7,405 $154,937 13,825 2,988 10,454 9,757 248,284 2,282 20,170 $ 307,760 7,534 $ 7,534 13,825 2,988 240,750 2,282 $ 259,845 20,170 $ 20,170 1,644 5,009 7,337 9,330 111,244 $ 134,564 42 80 1,533 $ 1,655 1,644 5,009 7,295 9,250 109,711 $ 132,909 $ - $ 98,068 98,068 1,227 $ 1,227 $ 96,841 96,841 $ - $ 11,770 3,700 15,470 3,700 $ 3,700 $ 11,770 11,770 $ - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 3,320 1,182 5,541 1,539 5,354 5,869 7,405 $ 76,016 FY 2026 12,280 1,986 9,327 2,174 5,869 7,405 $ 70,627 FY 2027 1,684 21,728 7,405 $ 31,931 FY 2028 7,405 $ 21,547 FY 2029 6,072 7,405 $ 13,477 FY 2030 $ - FY 2031 $ - FY 2032 $ - Beyond 10 Yrs $ - 10,454 $ 10,454 $ - $ - 9,757 $ 9,757 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 209 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # Project Name 2024 Potential P.S. Bonds MF2524 Crime Lab Total 2024 Potential P.S. Bonds 2024 Potential Parks Bonds PR0330 Marathon Trail Improvements PR0530 Crossroads Park Lake Improvements PR0850 Santan Vista Trail Imp Phase 3 PR1010 Santan Freeway Trail Imp West Leg PR1230 Trail Lighting PR1321 Gilbert Regional Park Phase 2 and 3 PR1322 Desert Sky Park Phase 2 RD2090 Powerline Trail Beautification Total 2024 Potential Parks Bonds 2028 Potential Parks Bonds PR0030 Freestone Park Expansion - North PR0240 Freestone Skate and Tennis Facility PR0370 Culture and Education Center PR0420 Freestone Recreation Center Pool PR1020 Santan Freeway Trail Imp East Leg PR1070 Riparian Preserve Yurts PR1311 Nichols Park at Water Ranch Phase 2 Total 2028 Potential Parks Bonds 2028 Potential Street Bond ST1150 Hunt Highway - Higley to Recker ST1160 Recker Rd - Riggs to Hunt Highway ST1300 Warner and Greenfield Intersection ST1310 Ray and Gilbert Intersection ST1330 Guadalupe and Val Vista Intersection ST1570 Constellation - South of Coldwater ST1920 Val Vista and Ray Intersection ST1940 Power and Queen Creek Intersection ST2000 Power and Pecos Intersection ST2128 McQueen Rd and UPRR Improvements ST2129 Val Vista Dr and UPRR Improvements ST2130 Somerton Blvd - Williams Fld to Recker Total 2028 Potential Street Bond CDBG RD2261 Heritage Center Site and ADA Improv RD2262 ADA Sidewalk Repairs Total CDBG CIP O/S Revolving Fund MF0400 Public Safety Training Facility MF2527 Primary EOC Renovation 210 Total Budget (1,000's) $ 2,853 2,853 22,874 6,523 10,645 9,167 13,189 155,523 60,232 7,807 $ 285,960 25,011 8,803 78,742 6,785 15,661 1,415 33,325 $ 169,742 12,413 8,935 11,628 8,432 7,568 3,095 9,668 7,925 39,821 6,155 6,199 10,372 $ 132,211 $ 622 1,972 2,594 (59) 4,555 Prior Years FY 2023 $ - $ - $ - $ - $ 132 589 721 (59) 89 FY 2024 $ - $ $ - 6,523 10,645 7,807 $ 24,975 $ - $ - $ - $ - $ 70 1,383 1,453 $ 420 420 4,466 - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Beyond 10 Yrs - 2,853 2,853 - - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 15,661 $15,661 25,011 8,803 78,742 6,785 1,415 33,325 $154,081 $ - $ - $ - 11,628 $ 11,628 $ - $ - $ - - $ - $ - $ $ $ $ 60,232 $ 60,232 22,874 $ 22,874 9,167 13,189 47,730 $ 70,086 107,793 $107,793 $ - $ - $ - $ - $ - $ - $ - 12,413 8,935 3,095 $ 24,443 8,432 7,568 9,668 7,925 39,821 6,155 6,199 10,372 $ 96,140 $ - $ - $ - - - - - - $ $ - - 211 - $ - - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # PR0310 PR0320 PR0330 PR1130 PR1313 PR1321 PR1325 PR1343 RD1210 RD2110 RD2240 ST0540 ST0780 ST1120 ST1140 ST1150 ST1170 ST1200 ST1380 ST1450 ST1570 ST1710 ST1790 ST1860 ST2120 ST2126 TS1947 Project Name Gilbert Regional Park Phase 1A & 1B Desert Sky Park Phase 1 Marathon Trail Improvements Western Powerline Trail Overpass Williams Field Pool Renovation Gilbert Regional Park Phase 2 and 3 Mesquite Aquatic Center Improvements Perry Pool Renovation Phoenix Avenue Pedestrian Mall Transportation Improvements Drainage and Storm Water Study Ocotillo Rd - Greenfield to Higley Baseline Rd - Greenfield to Power Val Vista Dr - Appleby to Riggs Lindsay Rd - Queen Creek to Ocotillo Hunt Highway - Higley to Recker Lindsay Rd - Pecos to SR202 Power Rd - Guadalupe to SR202 Elliot and Cooper Intersection Germann Rd - Gilbert to Val Vista Constellation - South of Coldwater Val Vista Dr at Eastern Canal Bridge PM10 Paving Assessment Gilbert and Warner Intersection Higley and Riggs Intersection Stacey Rd - Higley to 172nd Val Vista and Melrose Signal Total CIP O/S Revolving Fund CIP Outside Sources MF0400 Public Safety Training Facility PR0310 Gilbert Regional Park Phase 1A & 1B PR1130 Western Powerline Trail Overpass PR1313 Williams Field Pool Renovation PR1322 Desert Sky Park Phase 2 PR1325 Mesquite Aquatic Center Improvements PR1343 Perry Pool Renovation RD2110 Transportation Improvements ST1120 Val Vista Dr - Appleby to Riggs ST1450 Germann Rd - Gilbert to Val Vista Total CIP Outside Sources City of Chandler WA1592 SVWTP Filter Rehabilitation Total City of Chandler 212 Total Budget Prior (1,000's) Years FY 2023 FY 2024 (9,029) (10,477) 1,448 (317) (317) (89) 1,190 1,116 74 177 (177) 8,593 463 (463) 90 84 6 813 62 751 73 73 375 (7,525) 7,900 (215) (74) 5,333 (261) (5,146) 1,410 (1,410) (135) (57) (104) 47 (55) 55 (6) (6) 231 (704) 2,235 (731) 179 179 (160) (160) (100) 100 (337) 337 (160) (356) 356 $ 6,397 $ (14,417) $ 19,055 $ (6,864) $ 59 411 304 491 317 8,414 463 108 5,223 1,011 59 411 304 108 77 696 $ 1,655 541 541 541 541 $ $ 491 315 806 463 5,146 $ 5,609 $ - - $ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 8,414 215 160 $ 8,789 $ 317 317 $ - FY 2026 FY 2027 89 8,593 (8,414) (1,300) $ (9,625) $ 8,593 $ 8,414 8,414 $ - $ - $ - FY 2028 135 731 $ 866 FY 2029 $ - FY 2030 $ - FY 2031 $ - FY 2032 $ - Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 213 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # Project Name City of Mesa ST0780 Baseline Rd - Greenfield to Power Total City of Mesa Developer Contribution PR0330 Marathon Trail Improvements ST0780 Baseline Rd - Greenfield to Power ST0840 Hunt Highway - Val Vista to 164th ST0960 Recker Road - Ray to SR202 ST0980 Higley Rd - Riggs to Stacey ST1120 Val Vista Dr - Appleby to Riggs ST1150 Hunt Highway - Higley to Recker ST1200 Power Rd - Guadalupe to SR202 ST1380 Elliot and Cooper Intersection ST1450 Germann Rd - Gilbert to Val Vista ST1570 Constellation - South of Coldwater ST1790 PM10 Paving Assessment ST1860 Gilbert and Warner Intersection ST2120 Higley and Riggs Intersection ST2121 Queen Creek and Val Vista Intersection ST2126 Stacey Rd - Higley to 172nd TS1947 Val Vista and Melrose Signal TS1951 Germann and Silverado Signal Total Developer Contribution Env. Compliance Fund MF2420 South Area Service Center Paving MF2523 NASC Wall Replacement SW0070 Sonoqui Wash Restoration SW0090 Storm Water Mitigation Assessment SW0100 Hunt Highway Channel Protection SW0120 2023 Storm Water Master Plan SW0121 Nichols Park Basin Improvements SW0126 Drywell Inspection and Rehab Total Env. Compliance Fund Env. Compliance Repl Fund SW0124 Crossroads SW Pump Station Rehab SW0127 Village II SW Pump Station Rehab SW0128 Vaughn SW Pump Station Rehab SW0129 Nichols SW Pump Station Rehab SW0130 Freestone SW Pump Station Rehab Total Env. Compliance Repl Fund Env. Services-Commercial MF2310 Utility Billing System Replacement MF2350 Fleet Maintenance Facility Rehab MF2420 South Area Service Center Paving 214 Total Budget (1,000's) Prior Years FY 2023 $ 7,600 7,600 $ $ 89 305 40 112 2,270 3,590 135 55 6 1,300 731 160 100 337 560 160 396 282 10,628 89 305 40 112 3,235 135 55 6 731 160 100 337 160 396 $ 5,861 $ 16 9 7,242 354 3,864 650 765 208 13,108 $ 9 3 12 $ 137 482 878 410 473 2,380 $ - 14 26 68 - 5 16 - FY 2024 $ - $ 355 355 $ 647 647 $ 137 482 878 473 1,970 9 10 - $ - $ - $ 354 208 562 $ 410 410 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Beyond 10 Yrs 7,600 $ 7,600 $ - $ - $ - $ - $ - $ - $ - $ - $ 2,270 1,300 3,570 $ - $ 560 560 $ - $ - $ - $ - $ - $ 765 765 $ - 3,864 $ 3,864 7,242 $ 7,242 $ - $ - $ - $ - $ - $ - - - $ - $ - $ - $ - $ 282 282 $ 16 16 $ 68 - - $ $ - - 215 - - - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # MF2450 MF2460 RD2140 Project Name CNG Fueling Station - Phase 2 Comprehensive Needs Assessment Trash Compactors Total Env. Services-Commercial Env. Services-Residential MF0320 Transfer Station MF2310 Utility Billing System Replacement MF2350 Fleet Maintenance Facility Rehab MF2410 North Area Service Center Paving MF2420 South Area Service Center Paving MF2450 CNG Fueling Station - Phase 2 MF2460 Comprehensive Needs Assessment MF2525 Environmental Service Route Software ST1120 Val Vista Dr - Appleby to Riggs Total Env. Services-Residential Federal Funds MF2490 Advocacy Center TS1740 Advance Detection Safety Improvements TS1952 Advance Detection Safety Improve Ph 2 Total Federal Funds Federal Grant ST2119 Mews Road - Higley to 1/2 Mile East Total Federal Grant Fire SDF MF2160 Adaptive Response Unit 2 (ARU-2) MF2230 Topaz Radio Infrastructure MF2290 Adaptive Response Unit 1 (ARU-1) MF2520 System Development Fee Study Total Fire SDF Fleet Fund MF2460 Comprehensive Needs Assessment MF2530 SASC Oil Separator Repair MF2533 Fuel Stations Shade Structures Total Fleet Fund Fleet Repl Fund MF2440 NASC Fuel Storage Tank Replacement Total Fleet Repl Fund Future Growth Funding MF2470 Public Safety Center Expansion PR0390 Crossroads Park Phase 2 PR0580 Rittenhouse Trail Improvements PR0630 McQueen Park Phase 4 PR1100 Western Powerline Trail Phase 5 PR1210 Santan Vista Trail Imp Phase 5 216 Total Budget Prior (1,000's) Years 145 145 4 3 691 691 $ 948 $ 860 FY 2023 $ 1 20 FY 2024 $ - $ 1,129 116 20 39 1,304 $ - 3,032 $ 3,032 $ $ 7,060 1,692 310 19 112 1,673 53 372 2 11,293 563 194 1,673 33 333 2 $ 2,798 $ 23,160 1,729 3,032 27,921 1,729 $ 1,729 $ 23,160 23,160 $ 2,470 2,470 $ - $ 2,470 2,470 $ 1,200 996 1,200 32 3,428 $ 48 48 $ 270 10 280 75 1,200 $ 1,275 $ 14 110 658 782 $ 3 3 $ 11 110 121 $ 658 658 $ 1,339 1,339 $ 5 5 $ 1,334 1,334 $ - 10,400 11,925 10,519 8,611 2,875 4,171 - - - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 $ 68 FY 2026 $ - FY 2027 $ - FY 2028 $ - FY 2029 $ - FY 2030 $ - FY 2031 $ - FY 2032 $ - Beyond 10 Yrs $ - $ 19 112 131 $ - $ - $ - $ - $ - $ - $ - 7,060 $ 7,060 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 96 96 $ 1,200 96 1,296 $ 78 78 $ 82 11 93 $ 11 11 $ 80 80 $ 80 80 $ 80 80 $ 11 11 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - - 10,519 4,171 10,400 - - - - 217 11,925 8,611 - - 2,875 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # PR1312 PR1325 PR1332 ST0990 ST1300 ST1310 ST1330 ST1340 ST1940 ST1980 ST2103 WA0270 WA0880 WA1540 WA1596 WA1604 WA1609 WA1610 WA1611 WA1612 WA1613 WW1200 WW1210 WW1220 WW1233 WW1255 WW1256 Project Name Gilbert Youth Soccer Complex Phase 2 Mesquite Aquatic Center Improvements Freestone Rec Gymnasium Expansion Ocotillo Rd - 148th to Greenfield Warner and Greenfield Intersection Ray and Gilbert Intersection Guadalupe and Val Vista Intersection Guadalupe and Power Intersection Power and Queen Creek Intersection Market and San Tan Village Intersection Germann and Power Intersection Site 34 New Well and Reservoir Site 32 Well and System Connections Lindsay Rd Water Line Water Rights Bartlett Lake Modification 144th St Water Line Site 36 New Well Development Site 37 New Well Development Site 38 New Well Development Site 39 New Well Development Site 40 New Well Development GWRP Expansion Phase 4 Val Vista Reclaimed Water Line Riggs Reclaimed Water Line Reservoir 3 Reclaimed Recovery Well Neely Area Parallel Relief Sewers Greenfield Area Parallel Relief Sewers Total Future Growth Funding General Fund MF0400 Public Safety Training Facility MF0530 Municipal Center I Renovation MF2230 Topaz Radio Infrastructure MF2350 Fleet Maintenance Facility Rehab MF2400 PD Information System Replacement MF2410 North Area Service Center Paving MF2420 South Area Service Center Paving MF2460 Comprehensive Needs Assessment 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 NASC Wall Replacement MF2524 Crime Lab 218 Total Budget Prior (1,000's) Years 32,881 8,415 14,429 3,200 2,215 1,606 1,442 1,269 1,510 153 225 9,162 1,531 3,643 15,000 1,772 8,976 8,976 8,976 8,976 8,976 84,920 4,349 4,349 1,806 5,906 2,953 $ 296,117 $ 10,900 1,651 8,555 1,000 3,410 676 383 446 9,372 10,096 1,143 392 300 337 135 10,900 1,651 6,770 297 797 168 430 107 392 105 337 112 FY 2023 $ - FY 2024 $ - 520 703 2,613 278 9,666 1,036 195 23 139 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 8,415 3,200 225 843 4,349 4,349 $ 31,781 FY 2026 14,429 1,269 153 9,162 8,133 1,806 $ 34,952 FY 2027 3,643 1,772 843 $ 6,258 FY 2028 5,000 8,133 5,906 2,953 $ 21,992 FY 2029 1,606 1,442 1,510 1,531 5,000 843 84,920 $ 96,852 FY 2030 5,000 8,133 $27,823 FY 2031 32,881 2,215 843 $ 56,475 FY 2032 8,133 $ 8,133 Beyond 10 Yrs 8,976 $ 11,851 180 676 383 9,372 - 179 - 147 - 153 - 20 - 149 - 149 - 149 - - 219 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # MF2529 MF2531 MF2532 MF2534 PR0310 PR0560 PR0570 PR0620 PR0920 PR1030 PR1040 PR1080 PR1110 PR1130 PR1170 PR1240 PR1270 PR1300 PR1310 PR1322 PR1323 PR1324 PR1326 PR1327 PR1328 PR1330 PR1331 PR1333 PR1334 PR1335 PR1336 PR1337 PR1338 PR1341 PR1342 RD1190 RD2160 RD2190 RD2260 RD2264 RD2265 ST1160 ST1570 ST1580 Project Name SASC Police Locker Area Remodel Civic Center Parking Lot Rehab SASC Vehicle Service/Repair Facility Fuel Dispensing Pump Replacement Gilbert Regional Park Phase 1A & 1B Parks and Trails Signs Urban Lakes Renovation Western Powerline Trail Phase 4 Shade Structures Playground Replacements Water Tower Plaza Discovery Park Playground Structure SERL Parking Lot Connection Western Powerline Trail Overpass Irrigation Controller Replacements Cosmo Park Turf Project Trail Crossings at RR Tracks Study Trails Priority Assessment Trail Safety Crossing Improvements Desert Sky Park Phase 2 Marathon Trail Crossing at Power Queen Creek and Sonoqui Wash Trail Freestone Park Pickleball Complex Queen Creek Wash Crossing at Higley Western Powerline Trail Water Feature Vehicular Shade Structures Cactus Yards Ballfield Improvements Crossroads Dog Park Improvements SERL Furniture Replacement Page Park Recreational Improvements Parks Facility Fiber Connection Parks and Rec Master Plan Update Freestone Park Ballfield Imp Trail Right-of-Way Assessment Regional Park Drive Extension Parking Garage 3 Paseo Pedestrian and Bike Route Vaughn Ventilator Utility Infrastructure Study University Building 3rd Floor Imp University Building 4th Floor Imp Recker Rd - Riggs to Hunt Highway Constellation - South of Coldwater Lindsay and SR202 Interchange 220 Total Budget (1,000's) 1,468 234 658 556 773 233 1,372 1,700 548 1,240 1,045 2,013 24 676 725 1,592 415 233 360 1,619 147 147 5,910 1,085 632 1,820 2,386 4,333 408 4,208 532 455 7,400 193 3,788 507 493 6,878 257 753 4,695 104 55 729 Prior Years 773 133 1,372 186 1,240 43 24 676 725 55 114 317 63 234 753 824 104 55 729 FY 2023 234 658 556 100 1,700 362 2 178 6 147 1,085 632 532 455 193 507 176 6,815 23 3,871 - FY 2024 1,468 1,000 240 147 5,910 2,386 4,333 4,208 846 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 1,619 408 2,942 - FY 2026 7,400 - FY 2027 2,013 1,592 415 - FY 2028 - FY 2029 - 221 FY 2030 1,820 - FY 2031 - FY 2032 - Beyond 10 Yrs - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget Prior (1,000's) Years 307 307 200 194 $ 114,702 $ 30,987 Project # Project Name ST1690 Val Vista Dr Reconstruction TS1940 Fiber Optic Strategic Build Out Total General Fund General Repl Fund MF0530 Municipal Center I Renovation MF2360 Public Safety Roof Replacement MF2510 Fire Station 4 Rebuild MF2531 Civic Center Parking Lot Rehab PR0570 Urban Lakes Renovation PR1030 Playground Replacements PR1040 Water Tower Plaza PR1160 Irrigation System Replacements PR1290 Cactus Yards Parking Lot PR1313 Williams Field Pool Renovation PR1329 Trail System Repairs PR1338 Freestone Park Ballfield Imp PR1343 Perry Pool Renovation Total General Repl Fund Greenfield Wastewater SDF MF2520 System Development Fee Study WW0750 GWRP Expansion Phase 3 WW0770 South Recharge Site Phase 2 WW0780 GWRP Recl Water Pump Station Exp WW0940 Aquifer Storage and Recovery Wells Total Greenfield Wastewater SDF Investment Income MF2230 Topaz Radio Infrastructure PR0390 Crossroads Park Phase 2 PR0850 Santan Vista Trail Imp Phase 3 ST0780 Baseline Rd - Greenfield to Power ST0960 Recker Road - Ray to SR202 Total Investment Income MAG Revolving Fund ST0960 Recker Road - Ray to SR202 ST0990 Ocotillo Rd - 148th to Greenfield ST1120 Val Vista Dr - Appleby to Riggs ST1170 Lindsay Rd - Pecos to SR202 ST1180 Warner Rd - Power to East of Recker ST1380 Elliot and Cooper Intersection ST1450 Germann Rd - Gilbert to Val Vista ST1540 Turn Lane Safety/Congestion Improve ST1580 Lindsay and SR202 Interchange ST1590 Higley and Pecos Intersection ST1770 Guadalupe Rd - Arizona to McQueen $ 17,306 489 11,489 393 19,530 1,747 4,817 15,815 4,337 492 501 7,400 463 84,779 5,310 306 178 $ 5,794 $ 32 2,132 10,067 1,015 9,161 22,407 1,158 4,867 1,015 73 $ 7,113 $ 22 5 3 22 14 66 22 5 3 22 14 66 628 44 (4,005) (925) (960) 2,901 1,055 3,918 222 $ 628 44 (4,005) (153) (925) (2,185) (88) 1,726 232 FY 2023 $ 6 33,272 FY 2024 $ 20,677 $ 11,996 80 393 660 4,817 314 167 463 18,890 489 19,530 781 15,815 4,337 167 $ 41,119 $ 10 974 5,200 2,204 8,388 $ - $ - $ - 153 9,577 1,225 88 1,175 1,055 3,686 (9,577) - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 $ 15,580 FY 2026 $ 7,579 FY 2027 $ 4,167 FY 2028 $ 153 FY 2029 $ 20 FY 2030 $ 1,969 FY 2031 $ 149 FY 2032 $ 149 Beyond 10 Yrs $ - 11,409 167 $ 11,576 $ 7,400 7,400 $ - $ - $ - $ - $ - $ - $ - $ 6,884 6,884 $ - $ 11 11 $ - $ - $ - $ - $ 11 11 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - - - - - 223 - - - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # ST1830 ST1870 ST1910 Project Name Higley Rd - North of Elliot McQueen and Elliot Intersection McQueen and Guadalupe Intersection Total MAG Revolving Fund MAG RTP Arterial Fund ST1120 Val Vista Dr - Appleby to Riggs ST1170 Lindsay Rd - Pecos to SR202 ST1180 Warner Rd - Power to East of Recker ST1340 Guadalupe and Power Intersection ST1380 Elliot and Cooper Intersection ST1450 Germann Rd - Gilbert to Val Vista ST1870 McQueen and Elliot Intersection Total MAG RTP Arterial Fund Maricopa County PR0320 Desert Sky Park Phase 1 ST1140 Lindsay Rd - Queen Creek to Ocotillo Total Maricopa County Miscellaneous MF0400 Public Safety Training Facility PR0310 Gilbert Regional Park Phase 1A & 1B PR0320 Desert Sky Park Phase 1 PR1110 SERL Parking Lot Connection RD2110 Transportation Improvements RD2240 Drainage and Storm Water Study Total Miscellaneous Neely Wastewater SDF MF2520 System Development Fee Study WW0690 System Relief Sewers Phase 1 WW0700 Candlewood Lift Station & Force Main WW0890 Cactus Yards Recl Water Recovery Well Total Neely Wastewater SDF Park SDF MF2520 System Development Fee Study PR0310 Gilbert Regional Park Phase 1A & 1B PR0320 Desert Sky Park Phase 1 PR0420 Freestone Recreation Center Pool PR0620 Western Powerline Trail Phase 4 PR0970 Santan Vista Trail Imp Phase 4 PR1322 Desert Sky Park Phase 2 Total Park SDF Park SDF - Prior to 2012 PR0310 Gilbert Regional Park Phase 1A & 1B PR0320 Desert Sky Park Phase 1 Total Park SDF - Prior to 2012 224 Total Budget Prior (1,000's) Years FY 2023 2,314 2,314 4,265 1,008 208 800 $ 5,978 $ (4,518) $ 24,338 $ 19,870 7,609 11,198 2,516 7,914 16,405 5,098 70,610 19,870 7,260 1,014 13,268 $ 41,412 $ 317 1,410 1,727 $ 317 317 $ 6,153 18,494 7 3,546 259 169 28,628 3,370 18,494 7 81 169 $ 22,121 $ 7 3,028 996 2,426 6,457 1,306 646 404 $ 2,356 $ 135 10,913 8,835 18,344 4,197 3,236 10,460 56,120 10,913 8,805 485 $ 20,203 $ 19,678 16,157 35,835 19,678 16,157 $ 35,835 FY 2024 (2,159) $ (11,736) $ 349 1,621 6,900 3,137 833 12,840 9,577 2,159 $ 11,736 $ - 1,410 $ 1,410 $ 2,783 178 2,961 3,546 $ 3,546 $ 7 1,722 350 2,022 4,101 $ - $ 45 30 3,712 1,000 4,787 3,236 8,528 $ 11,764 $ - - $ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 FY 2026 FY 2027 (2,000) (106) $ (2,000) $ (106) $ 2,000 $ 2,000 $ - $ - $ - $ 932 932 $ - $ 2,516 106 2,622 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - FY 2028 $ - FY 2029 $ - FY 2030 $ - FY 2031 $ - FY 2032 $ - Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 45 45 $ - $ - 18,344 $ 18,344 $ - $ 45 45 $ - $ - $ - - $ - $ - 225 $ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # Project Name Police SDF MF2230 Topaz Radio Infrastructure MF2470 Public Safety Center Expansion MF2520 System Development Fee Study Total Police SDF Potential MAG Extension ST2128 McQueen Rd and UPRR Improvements ST2129 Val Vista Dr and UPRR Improvements Total Potential MAG Extension Potential WRMPC (Water) WA0940 Water Rights - Phase 2 WA1200 Water Rights Resiliency and Capacity 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 Rd - Greenfield to Higley ST0980 Higley Rd - Riggs to Stacey ST0990 Ocotillo Rd - 148th to Greenfield ST1320 Elliot and Gilbert Intersection ST1390 Elliot and Higley Intersection ST1870 McQueen and Elliot Intersection ST1880 Lindsay and Guadalupe Intersection ST1910 McQueen and Guadalupe Intersection ST2000 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 MF2523 NASC Wall Replacement MF2526 Traffic Operations Center RD2120 Intersection Study RD2190 Vaughn Ventilator RD2200 Parking Master Plan Update RD2263 Passenger Loading Zones RD2266 West Commercial Alley Improvements RD2267 Fancy Hat Street Improvements ST1050 Elliot Rd - Neely to Burk ST1540 Turn Lane Safety/Congestion Improve ST1550 ADA Upgrades in Public ROW 226 Total Budget (1,000's) $ 3,075 7,312 32 10,419 $ 18,507 18,546 37,053 $ 14,500 21,630 36,130 $ 6,357 57,577 63,934 $ 32 15,827 9,899 3,381 1,619 1,144 1,721 1,549 1,979 10,245 47,396 238 49 37 119 15,679 598 182 217 1,384 4,337 4,697 7,186 7,988 3,934 Prior Years $ 150 150 $ - $ - $ - $ 839 42 881 119 5 241 182 175 299 940 1,593 FY 2023 FY 2024 $ 839 10 849 $ 230 230 $ - $ - $ - 14,500 21,630 $ 36,130 $ - $ 100 100 $ 10 14,988 3,339 1,721 1,979 22,037 $ - 37 995 357 42 716 961 345 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Beyond 10 Yrs 296 7,312 $ 7,608 $ 295 295 $ 242 242 $ 252 11 263 33 33 $ 246 246 $ 246 246 $ 246 246 $ 11 11 $ 4,147 4,081 8,228 $ - $ - 14,360 14,465 $ 28,825 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 11 1,144 1,549 $ 2,704 10,245 $ 10,245 $ - $ - $ - $ 11 11 345 12,837 1,085 1,439 1,684 1,583 - 2,898 3,013 1,583 - $ - $ - 6,257 6,755 $ 13,012 50,822 $ 50,822 1,619 $ 1,619 9,899 9,899 238 49 1,842 345 $ 345 $ 227 1,583 - 7,186 1,583 - - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget Project # Project Name (1,000's) ST1690 Val Vista Dr Reconstruction 2,838 ST1790 PM10 Paving Assessment 69 ST1850 Greenfield at Knox Right Turn Lane 715 ST1890 Chandler Heights - Recker to Power 3,000 ST1960 Market and Williams Field Intersection 87 ST1970 Val Vista and Mercy Intersection 87 ST1980 Market and San Tan Village Intersection 90 ST1990 Higley and Inverness Intersection 87 ST2010 Higley and Queen Creek Intersection 87 ST2050 Various Roadway Improvements 75 ST2060 Transportation Master Plan 490 ST2070 Integrated Transit Center Dev Plan 310 ST2100 Watford Ct - Higley to Constellation 2,844 ST2104 Higley and Germann Intersection 56 ST2105 School Safety and Congestion Improve 150 ST2106 Lindsay and Elliot Intersection 2,051 ST2107 Val Vista and Warner Intersection 4,905 ST2108 Gilbert and Guadalupe Intersection 1,317 ST2109 Ray and Catalina Intersection 886 ST2110 Cooper and Madera Park Intersection 641 ST2111 148th St - Spur to Appleby 2,811 ST2119 Mews Road - Higley to 1/2 Mile East 393 ST2120 Higley and Riggs Intersection 10 ST2121 Queen Creek and Val Vista Intersection 1,749 ST2122 Hearne Way and Gilbert Crosswalks 254 ST2123 Guadalupe and Oak Access Assessment 163 ST2124 San Tan Village and SR202 Intersection 963 ST2125 ADA Intersection Improvements 4,603 ST2126 Stacey Rd - Higley to 172nd 3,319 ST2127 Pecos Rd - Lindsay to Val Vista 10,092 ST2128 McQueen Rd and UPRR Improvements 1,777 ST2129 Val Vista Dr and UPRR Improvements 1,749 TS1300 Val Vista and Baseline Signal 37 TS1310 Advanced Fiber System - Phase 3 1,401 TS1330 Advanced Fiber System - Phase 5 2,893 TS1340 Advanced Fiber System - Phase 6 2,148 TS1500 Riggs and Recker Signal 939 TS1580 Recker and Ocotillo Signal 364 TS1700 Smart Signal Control System 4,757 TS1740 Advance Detection Safety Improvements 964 TS1930 Transportation Systems Mgmt Oper Plan 243 TS1944 Higley and Morrison Ranch Signal 345 TS1946 Cooper and Velero Signal 357 TS1947 Val Vista and Melrose Signal 194 228 Prior Years 2,838 69 2 2 52 53 59 57 67 74 490 20 10 92 15 7 37 1,401 74 964 243 - FY 2023 713 2,998 35 34 31 30 20 1 290 46 58 626 2,804 393 10 254 163 364 345 194 FY 2024 1,317 963 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 4,905 886 3,319 10,092 939 - FY 2026 2,844 2,051 1,777 1,749 - FY 2027 - FY 2028 1,749 4,603 2,893 2,148 4,683 357 - FY 2029 - 229 FY 2030 - FY 2031 - FY 2032 - Beyond 10 Yrs - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # TS1949 TS1950 TS1951 TS1952 Project Name Recker Road Conduit and Fiber Ray and Sanders Signal Germann and Silverado Signal Advance Detection Safety Improve Ph 2 Total Roadway and Maint. Fund Salt River Project PR0390 Crossroads Park Phase 2 Total Salt River Project Signal SDF ISP Intersection Signal Program MF2520 System Development Fee Study TS1310 Advanced Fiber System - Phase 3 TS1330 Advanced Fiber System - Phase 5 TS1340 Advanced Fiber System - Phase 6 TS1440 Recker and Galveston Signal TS1450 Recker and Somerton Signal TS1460 Williams Field and Wade Signal TS1470 Williams Field and Somerton 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 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 Funds ST0540 Ocotillo Rd - Greenfield to Higley Total State Funds State Grant ST1540 Turn Lane Safety/Congestion Improve SW0124 Crossroads SW Pump Station Rehab Total State Grant Unidentified RD2210 The Neighborhood Park ST0840 Hunt Highway - Val Vista to 164th Total Unidentified 230 Total Budget Prior (1,000's) Years 690 56 1,775 386 1,013 $ 113,819 $ 10,236 $ 19 19 $ 14,480 32 267 551 409 615 616 657 616 712 569 587 575 567 611 906 554 697 626 521 531 592 665 26,956 267 34 74 34 83 569 587 14 554 216 57 60 49 5 11 $ 2,614 $ 7,900 7,900 7,900 $ 7,900 $ 237 548 785 $ 237 237 $ 3,336 78,879 82,215 $ - $ 19 19 FY 2023 634 48 $ 13,199 FY 2024 965 $ 3,590 $ - $ 10 581 542 623 533 575 567 481 569 461 482 654 6,078 1,448 $ 1,448 $ - $ - $ 548 548 $ - $ - $ - $ - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 1,775 386 $ 24,776 $ - 1,448 712 $ 2,160 $ - $ - $ - FY 2026 $ 8,766 FY 2027 $ 345 - FY 2030 $ 1,583 $ 1,448 $ 1,448 1,448 11 551 409 892 587 $ 3,898 1,448 $ 1,448 1,448 $ 1,448 1,448 $ 1,448 1,448 $ 1,448 1,448 11 $ 1,459 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 3,336 78,879 $ 82,215 231 $ $ - FY 2032 $ - 1,448 611 2,059 $ - FY 2031 $ 8,769 - $ - FY 2029 $ 7,494 $ $ - FY 2028 $ 35,061 $ - Beyond 10 Yrs $ - $ - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) Project # Project Name Wastewater Fund MF2310 Utility Billing System Replacement MF2410 North Area Service Center Paving MF2420 South Area Service Center Paving MF2460 Comprehensive Needs Assessment PR1342 Regional Park Drive Extension RD2130 Ash Street Re-Alignment ST0980 Higley Rd - Riggs to Stacey ST1120 Val Vista Dr - Appleby to Riggs WA1542 Vulnerability Assessment/ERP Phase 2 WA1584 Integrated Water Resources Master Plan WA1615 Vulnerability Assessment/ERP Phase 3 WA1616 Vulnerability Assessment/ERP Phase 4 WW0690 System Relief Sewers Phase 1 WW0700 Candlewood Lift Station & Force Main WW0750 GWRP Expansion Phase 3 WW0770 South Recharge Site Phase 2 WW0960 Riparian Distribution Structure WW0970 GWRP Various Plant Improvements WW1050 System Wide Force Main Retrofit WW1070 Northeast Wastewater Basin Outfall WW1080 Recker and Warner Valve Vault WW1160 Layton Lakes Odor Control WW1170 Western Canal Odor Control WW1180 Gilbert and Ray Sewer Outfall WW1233 Reservoir 3 Reclaimed Recovery Well WW1234 Higley Reclaimed Water Line WW1235 SASC Odor Control Site WW1237 Islands Lift Station Improvements WW1238 Lift Station Property Acquisition WW1241 Queen Creek and 156th Sewer Line WW1243 Agritopia Odor Control Site WW1244 Reclaimed - Greenfield Rd Rehab WW1250 South Gilbert Odor Control Sites WW1252 Commons Lift Station Improvements Total Wastewater Fund $ Wastewater Repl Fund MF2523 NASC Wall Replacement ST1860 Gilbert and Warner Intersection WW0700 Candlewood Lift Station & Force Main WW0970 GWRP Various Plant Improvements WW1050 System Wide Force Main Retrofit WW1060 Concrete Pipe Gravity Sewer Rehab WW1090 Neely Activated Sludge Pump Station Repl 232 Prior Years 1,212 164 177 30 976 807 360 1,280 198 953 122 121 4,505 1,092 562 441 2,978 13,804 250 4,591 715 2,060 1,378 55 2,248 3,739 2,429 1,461 323 240 2,725 35 6,422 963 59,416 403 1,212 3 1,900 278 562 441 1,418 250 536 165 231 55 240 $ 7,694 82 2,750 7,885 13,515 23,671 13,574 7,003 82 150 7,784 1,637 1,620 2,160 633 $ FY 2023 FY 2024 809 30 68 198 565 2,605 814 978 4,967 179 1,895 627 35 167 13,937 807 2,000 2,387 2,429 2,000 796 $ 10,419 101 4,719 5,238 11,414 6,370 2,600 2,439 1,308 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Beyond 10 Yrs 164 177 976 1,833 520 1,461 500 $ 5,631 360 1,833 2,248 3,739 323 2,725 2,000 $ 13,228 385 122 1,366 1,922 $ 3,795 - 4,591 $ 4,591 - - - 121 121 1,685 1,308 - 1,365 1,308 - 1,670 1,236 - 1,236 - 10,417 - $ 233 $ - $ - $ - $ - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # WW1100 WW1110 WW1130 WW1140 WW1180 WW1190 WW1200 WW1231 WW1236 WW1237 WW1242 WW1245 WW1246 WW1247 WW1248 WW1251 WW1252 WW1253 Project Name Neely Oxidation Ditch Rotor Repl Neely Effluent Filter Replacement Neely Odor Control System GWRP Repair and Replacement Phase 3 Gilbert and Ray Sewer Outfall Higley and SR202 Sewer Rehab GWRP Expansion Phase 4 Neely Admin Building Repairs Guadalupe and Sirrine Sewer Rehab Islands Lift Station Improvements Manhole Rehabilitation Phase 1 Neely Fire Supression System Repl Western Canal ACP Replacement 8" WW Line Repair - Power Line Manhole Rehabilitation Phase 2 Layton Lakes/Crossroads Lift Station Commons Lift Station Improvements Oak Sewer Realignment Total Wastewater Repl Fund Wastewater SDF WW0700 Candlewood Lift Station & Force Main WW0750 GWRP Expansion Phase 3 WW0780 GWRP Recl Water Pump Station Exp WW0890 Cactus Yards Recl Water Recovery Well Total Wastewater SDF Water Fund MF2230 Topaz Radio Infrastructure MF2310 Utility Billing System Replacement MF2410 North Area Service Center Paving MF2420 South Area Service Center Paving MF2460 Comprehensive Needs Assessment MF2523 NASC Wall Replacement PR1342 Regional Park Drive Extension ST1120 Val Vista Dr - Appleby to Riggs ST1200 Power Rd - Guadalupe to SR202 ST1450 Germann Rd - Gilbert to Val Vista WA1070 NWTP Finished Water Pump 10 WA1140 Baseline Rd Water Line WA1370 Site 21 and 22 Blending Control Well WA1410 Zones 1 and 2 Split Valves WA1450 Transmission Main Assessment Phase 1 WA1480 Well Site 25 Arsenic Mitigation WA1490 Cathodic Protection Assessment WA1530 148th St Water Line 234 Total Budget Prior (1,000's) Years 9,045 731 11,233 670 1,003 3 20,540 19,017 754 41 445 445 6,885 1,706 79 159 159 303 7,270 13 216 207 31 31 274 274 7,346 3,459 963 862 $ 140,974 $ 35,736 $ 183 500 581 451 1,715 183 500 581 451 $ 1,715 27 1,300 732 177 84 133 876 1,290 3,000 800 1,155 4,263 758 4,469 332 3,441 941 886 27 433 133 1,290 538 1,155 344 86 - FY 2023 8,314 10,563 1,000 1,523 713 1,627 7,257 9 7,346 3,459 168 $ 69,821 FY 2024 795 862 $ 8,004 - - $ 867 84 262 672 382 332 886 $ 3,000 941 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 303 $ 3,296 FY 2026 $ 2,673 FY 2027 $ 2,906 FY 2028 $ 1,236 FY 2029 6,885 $ 17,302 FY 2030 $ - FY 2031 $ - FY 2032 $ - Beyond 10 Yrs $ - - - - - - - - - - $ 732 177 876 2,348 - $ 3,441 - $ - $ $ 3,919 1,739 - - 235 $ - $ - $ - $ - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # WA1542 WA1544 WA1547 WA1578 WA1579 WA1582 WA1584 WA1585 WA1595 WA1599 WA1600 WA1601 WA1603 WA1608 WA1615 WA1616 Project Name Vulnerability Assessment/ERP Phase 2 Water System Loop Zone 1 System Connectivity Site 26 Reservoir Improvements NWTP SCADA/I&C Support Services NWTP South Reservoir Improvements Integrated Water Resources Master Plan Water Quality Master Plan Power Rd Water Line Exploratory Borehole Assessment Stratland Estates Evaluation Guadalupe Rd Water Line Abandonment Site 21 Booster Upgrades Site 35 New Well Development Vulnerability Assessment/ERP Phase 3 Vulnerability Assessment/ERP Phase 4 Total Water Fund Water Repl Fund MF2523 NASC Wall Replacement RD2110 Transportation Improvements RD2130 Ash Street Re-Alignment ST1150 Hunt Highway - Higley to Recker ST1160 Recker Rd - Riggs to Hunt Highway ST1320 Elliot and Gilbert Intersection ST1620 Mesquite St - Lindsay to Val Vista ST1720 Val Vista Lakes Improvements ST1800 Cooper Rd - Encinas to Baseline ST1830 Higley Rd - 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 Ct - Higley to Constellation ST2113 White Fence Farms 4 Improvements ST2114 Brentwood Acres Improvements ST2115 Porter Acres Improvements ST2116 Melody and Pioneer Improvements ST2117 KA-LO Park Improvements ST2118 College Park Improvements WA1080 NWTP Variable Frequency Drive Repl WA1180 Tankersley Water Line Area I WA1230 Site 20 New Reservoir Construction WA1270 Water Main Priority Replacement Program WA1300 Well Replacement 236 Total Budget Prior (1,000's) Years 198 2,654 2,536 1,915 418 418 122 4 6,200 269 1,028 4 250 454 40 24 125 1,012 2,781 843 121 122 $ 42,947 $ 7,261 365 700 692 2,464 1,764 1,030 1,669 9,435 1,628 732 1,456 722 339 385 1,055 310 1,334 1,517 609 700 1,448 300 8,541 4,114 515 469 365 700 300 3,175 137 515 469 FY 2023 198 118 1,915 118 5,931 639 454 16 125 1,012 2,781 843 $ 17,635 FY 2024 $ 3,941 1,669 3,325 732 722 609 5,366 3,977 - 692 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 $ 4,133 FY 2026 $ 3,441 FY 2027 385 250 121 $ 756 FY 2028 $ 5,658 FY 2029 $ - FY 2030 $ - FY 2031 $ - FY 2032 $ - Beyond 10 Yrs 122 $ 122 1,030 960 1,628 1,517 700 1,448 - 5,150 1,055 310 1,334 - - 2,464 1,764 1,456 - 339 385 - - - - - 237 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget Prior (1,000's) Years 9,130 296 15,362 806 11,711 4,763 3,856 2,345 106 71,549 7,990 3,235 1,274 1,274 384 384 3,856 3,856 1,422 1,422 272 272 243 10 117 117 1,092 1,092 50 50 764 105 541 541 269 200,270 510 510 204 204 2,044 $ 380,455 $ 23,797 Project # WA1310 WA1320 WA1350 WA1440 WA1460 WA1470 WA1546 WA1548 WA1549 WA1550 WA1551 WA1553 WA1557 WA1587 WA1588 WA1589 WA1590 WA1592 WA1593 WA1597 WA1598 WA1602 WA1607 Project Name Tankersley Water Line Area II Tankersley Water Line Area V Tankersley Water Line Area VII/VIII Gilbert Rd Water Line Higley Rd Water Line Islands Water Line Replacement Zone 1 Transmission Main Assessment NWTP Acid Storage and Feed Repl NWTP Intake Structure Rehab NWTP Filter Rehab Phase 2 NWTP West Filter Channel I NWTP Final Sed Effluent Pipes Rehab Site 8 Site Condition Repair NWTP Disinfection Line Repair Hackamore St Water Line NWTP Upgrades and Reconstruction Well Site 3 Consolidated Canal Line SVWTP Filter Rehabilitation ICPMS Instrument Replacement ACP Water Line Replacements Well 20/Site 20 Emer Repair/Recover Greenfield to Power Line Trail NWTP Electrical Building A Rehab Total Water Repl Fund Water Resources SDF MF2520 System Development Fee Study WA0940 Water Rights - Phase 2 WA1200 Water Rights Resiliency and Capacity Total Water Resources SDF Water SDF MF2520 System Development Fee Study WA0270 Site 34 New Well and Reservoir WA0620 Site 30 Well Equip/Reservoir Build WA0670 Zone 2 to Zone 4 Interconnect WA0710 Site 31 Well Development WA0800 Site 33 Well Development WA0810 Site 20B New Well Development WA0880 Site 32 Well and System Connections WA1120 Power Rd Water Line WA1230 Site 20 New Reservoir Construction WA1547 Zone 1 System Connectivity Total Water SDF 238 $ 32 20,951 21,630 42,613 16,675 $ 16,675 $ 32 16,719 1,327 4 4,978 4 59 7,455 3,526 271 495 34,870 1,085 1,327 4 4,978 4 59 655 271 $ 8,383 FY 2023 8,834 14,556 907 2,239 4,755 233 659 269 2,044 $ 50,896 FY 2024 $ 692 $ 10 4,276 4,286 21,630 $ 21,630 $ 10 34 495 539 - $ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 $ 7,283 FY 2026 $ 7,849 FY 2027 6,125 $ 6,125 FY 2028 11,711 71,549 8,893 $ 97,837 FY 2029 8,814 $ 9,538 FY 2030 5,641 $ 5,641 FY 2031 6,171 $ 6,171 FY 2032 $ - Beyond 10 Yrs 164,626 $164,626 $ - $ - $ - $ 11 11 $ - $ - $ - $ - $ 11 11 $ - 15,600 3,526 $ 19,126 $ - $ 11 11 6,800 $ 6,800 $ - $ - $ - $ 11 11 239 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # Project Name WRMPC - Intergov Contrib WA1594 SVWTP Raw Water Cathodic Protection Total WRMPC - Intergov Contrib Grand Total - All Capital Funds Total Budget (1,000's) $ 2,282 2,282 $3,873,258 240 Prior Years $ FY 2023 - $508,941 $ 2,282 2,282 $1,050,540 FY 2024 $ - $369,884 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2025 $ - $293,388 FY 2026 $ - $286,491 FY 2027 $ - $136,730 FY 2028 $ - $337,803 FY 2029 - $ $300,018 241 FY 2030 $ - $54,451 FY 2031 $ - $257,391 FY 2032 $ - $10,056 Beyond 10 Yrs $ - $267,565 Table of Contents STREETS PROJECT LOCATOR 242 Table of Contents STREETS PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2023 FY 2025 FY 2024 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs Ocotillo Rd - Greenfield to Higley ST0540 79,136 1,460 77,676 - - - - - - Baseline Rd - Greenfield to Power ST0780 14,950 112 - - 14,838 - - - - Recker Rd - Ocotillo to Chandler Hts ST0800 6,486 - - - - 6,486 - - - Hunt Highway - Val Vista to 164th ST0840 78,919 40 - - - - - - 78,879 Recker Road - Ray to SR202 ST0960 6,410 4,233 2,177 - - - - - - Higley Rd - Riggs to Stacey ST0980 14,502 1,973 - - - 12,529 - - - Ocotillo Rd - 148th to Greenfield ST0990 25,742 344 22,198 - 3,200 - - - - Elliot Rd - Neely to Burk ST1050 7,186 - - - - - - 7,186 - Val Vista Dr - Appleby to Merlot ST1120 34,684 34,522 162 - - - - - - Lindsay Rd - Queen Creek to Ocotillo ST1140 11,090 464 10,626 - - - - - - Hunt Highway - Higley to Recker ST1150 15,012 - - - - - - 15,012 - Recker Rd - Riggs to Hunt Highway ST1160 10,803 104 - - - - - 10,699 - Lindsay Rd - Pecos to SR202 ST1170 12,371 11,822 549 - - - - - - Warner Rd - Power to East of Recker ST1180 18,005 - 18,005 - - - - - - Power Rd - Guadalupe to SR202 ST1200 16,752 - - 16,752 - - - - - Val Vista Dr - Riggs to Hunt Highway ST1270 9,131 - - - - 9,131 - - - Warner and Greenfield Intersection ST1300 13,843 - - - - - - 13,843 - Ray and Gilbert Intersection ST1310 10,038 - - - - - - 10,038 - Elliot and Gilbert Intersection ST1320 11,214 66 - - 11,148 - - - - Guadalupe and Val Vista Intersection ST1330 9,010 - - - - - - 9,010 - Guadalupe and Power Intersection ST1340 7,931 - - - - 7,931 - - - Elliot and Cooper Intersection ST1380 10,319 900 9,419 - - - - - - Elliot and Higley Intersection ST1390 7,152 - - - - - - 7,152 - Germann Rd - Gilbert to Val Vista ST1450 29,504 22,330 7,174 - - - - - - Turn Lane Safety/Congestion Improve ST1540 8,225 1,089 804 - - - - 6,332 - ADA Upgrades in Public ROW ST1550 3,934 1,593 961 345 345 345 345 - - Constellation - South of Coldwater ST1570 3,881 55 - - - - - 3,826 - Lindsay and SR202 Interchange ST1580 18,151 16,976 1,175 - - - - - - Higley and Pecos Intersection ST1590 1,055 - 1,055 - - - - - - Railroad Crossings Improvements ST1600 2,545 166 2,379 - - - - - - Mesquite St - Lindsay to Val Vista ST1620 8,623 - 8,623 - - - - - - Val Vista Dr at Eastern Canal Bridge ST1710 3,510 225 3,285 - - - - - - Val Vista Lakes Improvements ST1720 56,932 537 13,772 2,764 24,164 15,695 - - - Guadalupe Rd - Arizona to McQueen ST1770 9,933 232 9,701 - - - - - - Cooper Rd - Encinas to Baseline ST1800 8,708 - - - 8,708 - - - - Higley Rd - North of Elliot ST1830 3,046 - 3,046 - - - - - - Cooley Station Transit Center ST1840 12,706 - - 12,706 - - - - - Greenfield at Knox Right Turn Lane ST1850 715 2 713 - - - - - - Gilbert and Warner Intersection ST1860 12,291 231 - 12,060 - - - - - McQueen and Elliot Intersection ST1870 12,711 - 12,711 - - - - - - Lindsay and Guadalupe Intersection ST1880 11,139 - - - - - - 11,139 - Chandler Heights - Recker to Power ST1890 3,000 2 2,998 - - - - - - McQueen and Guadalupe Intersection ST1910 12,369 208 12,161 - - - - - - Val Vista and Ray Intersection ST1920 10,007 - - - - - - 10,007 - Power and Queen Creek Intersection ST1940 9,435 - - - - - - 9,435 - Market and Williams Field Intersection ST1960 871 52 819 - - - - - - Val Vista and Mercy Intersection ST1970 1,293 53 1,240 - - - - - - Market and San Tan Village Intersection ST1980 1,521 59 31 - - 1,431 - - - Higley and Inverness Intersection ST1990 1,201 57 30 - - - 1,114 - - Power and Pecos Intersection ST2000 64,415 - - - - 12,280 1,684 50,451 - Higley and Queen Creek Intersection ST2010 4,812 67 4,745 - - - - - - Various Roadway Improvements ST2050 6,147 74 1 - - - - 6,072 - Integrated Transit Center Dev Plan ST2070 310 20 290 - - - - - - Bus Stop Improvements ST2080 1,986 - - - - 1,986 - - - Watford Ct - Higley to Constellation ST2100 3,899 - - - - 3,899 - - - 243 Table of Contents STREETS PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs Bus Stop Shelter Replacements ST2101 3,320 - - - 3,320 - - - - Safe Route Enhancements ST2102 37,523 - - 37,523 - - - - - Germann and Power Intersection ST2103 1,407 - - - 1,407 - - - - Higley and Germann Intersection ST2104 56 10 46 - - - - - - School Safety and Congestion Improve ST2105 7,361 92 7,269 - - - - - - Lindsay and Elliot Intersection ST2106 2,051 - - - - 2,051 - - - Val Vista and Warner Intersection ST2107 4,905 - - - 4,905 - - - - Gilbert and Guadalupe Intersection ST2108 1,317 - - 1,317 - - - - - Ray and Catalina Intersection ST2109 886 - - - 886 - - - - Cooper and Madera Park Intersection ST2110 641 15 626 - - - - - - 148th St - Spur to Appleby ST2111 2,811 7 2,804 - - - - - - White Fence Farms 4 Improvements ST2113 9,637 - - - - 9,637 - - - Brentwood Acres Improvements ST2114 3,508 - - - - 3,508 - - - Porter Acres Improvements ST2115 7,058 - - - 7,058 - - - - Melody and Pioneer Improvements ST2116 3,881 - 3,881 - - - - - - KA-LO Park Improvements ST2117 2,239 - - - 2,239 - - - - College Park Improvements ST2118 6,802 - - - 6,802 - - - - Mews Road - Higley to 1/2 Mile East ST2119 2,863 - 2,863 - - - - - - Higley and Riggs Intersection ST2120 347 - 347 - - - - - - Queen Creek and Val Vista Intersection ST2121 2,309 - - - - - - 2,309 - Hearne Way and Gilbert Crosswalks ST2122 254 - 254 - - - - - - Guadalupe and Oak Access Assessment ST2123 163 - 163 - - - - - - San Tan Village and SR202 Intersection ST2124 963 - - 963 - - - - - ADA Intersection Improvements ST2125 4,603 - - - - - - 4,603 - Stacey Rd - Higley to 172nd ST2126 3,479 - - - 3,479 - - - - Pecos Rd - Lindsay to Val Vista ST2127 10,092 - - - 10,092 - - - - McQueen Rd and UPRR Improvements ST2128 26,439 - - - - 5,924 - 20,515 - Val Vista Dr and UPRR Improvements ST2129 26,494 - - - - 5,830 - 20,664 - Somerton Blvd - Williams Fld to Recker ST2130 10,372 - - - - - - 10,372 - 943,342 $ 100,192 $ 246,779 84,430 $ 102,591 3,143 $ 228,665 TRUE TRUE TRUE TRUE TRUE TRUE Total Capital Expenses $ TRUE Capital Sources (1,000s) Total Prior Years $ FY 2024 FY 2023 $ 98,663 TRUE FY 2025 FY 2026 $ FY 2027 $ 78,879 TRUE Beyond 10 Years 6-10 Yrs 2006 GO Bonds 08 2,314 2,314 - - - - - - - 2007 GO Bonds 08 3,508 3,508 - - - - - - - 2017 GO Bonds 53,467 39,870 13,597 - - - - - - 2022 GO Bonds (Transport) 360,756 - 141,599 76,050 62,742 57,353 2,798 20,214 - 2028 Potential Street Bond 132,211 - - - - - - 132,211 - Maricopa County 1,410 - - 1,410 - - - - - State Funds 7,900 7,900 - - - - - - - State Grant 237 237 - - - - - - - Federal Grant 2,470 - 2,470 - - - - - - MAG RTP Arterial Fund 70,610 41,412 12,840 11,736 2,000 2,622 - - - MAG Revolving Fund 5,978 (4,518) 24,338 (11,736) (2,000) (106) - - - Potential MAG Extension 37,053 - - - - 8,228 - 28,825 - Developer Contribution 9,701 5,216 355 - - 3,570 - 560 - CIP Outside Sources 6,234 773 315 5,146 - - - - - 648 (4,560) 11,668 (6,401) 375 (1,300) - 866 - City of Mesa 7,600 - - - 7,600 - - - - Water Repl Fund 28,597 - 7,057 - 7,283 7,849 - 6,408 - Wastewater Repl Fund 2,750 150 - 2,600 - - - - - General Fund 888 888 - - - - - - - Water Fund 5,090 1,828 262 3,000 - - - - - CIP O/S Revolving Fund 244 Table of Contents STREETS PROJECT SUMMARY Capital Sources (1,000s) Total Wastewater Fund Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs 1,640 1,212 68 - - 360 - - - Env. Services-Residential 2 2 - - - - - - - Roadway and Maint. Fund 64,379 3,043 10,183 2,625 19,547 8,766 345 19,870 - Future Growth Funding 11,620 - - - 3,425 1,422 - 6,773 - Roads SDF 47,364 881 22,027 - 1,619 9,899 - 12,938 - 36 36 - - - - - - - 78,879 - - - - - - - 78,879 943,342 $ 100,192 $ 246,779 84,430 $ 102,591 3,143 $ 228,665 72 258 258 265 275 - - - - - - - Investment Income Unidentified Total Sources $ $ $ 98,663 $ Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact Total Revenue Net Additional Cost $ 245 72 $ 258 $ 258 $ 265 $ 275 $ - $ 78,879 Table of Contents STREETS PROJECT DETAIL ST0540 – Ocotillo Rd – Greenfield to Higley Project Priority: 2.83 ST0960 – Recker Road – Ray to SR202 Project Priority: 3.00 ST0990 – Ocotillo Rd – 148th to Greenfield Project Priority: 3.00 ST1120 – Val Vista Dr – Appleby to Merlot Project Priority: 3.00 ST1140 – Lindsay Rd – Queen Creek to Ocotillo Project Priority: 3.00 ST1170 – Lindsay Rd – Pecos to SR202 Project Priority: 3.00 ST1180 – Warner Rd – Power to East of Recker Project Priority: 1.83 ST1380 – Elliot and Cooper Intersection Project Priority: 3.00 Design and construction 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. 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. 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 street lights. Fiber conduit and cable will be added on Ocotillo Road from Greenfield to Lindsay Road and on Lindsay Road from Ocotillo north ½ mile. 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 Appleby Road to Merlot Street, potentially reducing from six lanes to four lanes south of Chandler Heights. Includes a 12" waterline in Chandler Heights. 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. 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 streetlights. The improvements on Lexington Street between Lindsay Road and 144th Street are included in the scope of this project. Design and construction of Warner Road from Power Road to the east side of Recker Road. Improvements will be to major arterial standards; six lanes, raised, landscaped median, bike lanes, sidewalk, and streetlights. Also, there will be installation of fiber conduits and cable from Power Road to Recker and Recker Road from Warner south to the traffic signal. Design and construction of intersection improvements to reduce congestion 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. Project scope includes widening justified by traffic studies, related traffic signal, and drainage improvements. 246 Table of Contents STREETS PROJECT DETAIL ST1450 – Germann Rd – Gilbert to Val Vista Project Priority: 3.00 ST1540 – Turn Lane Safety/Congestion Improve Project Priority: 2.84 ST1550 – ADA Upgrades in Public ROW Project Priority: 3.00 ST1580 – Lindsay and SR202 Interchange Project Priority: 3.00 ST1590 – Higley and Pecos Intersection Project Priority: 2.83 ST1600 – Railroad Crossings Improvements 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, interconnection, 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 Road for future development. Design and construct turn lanes with negative offsets to help increase safety and reduce congestion. Project Scope may 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, and add a right turn overlap phase at intersections with heavy right-turning movements to improve traffic operations. Locations will include, but are not limited to: Lindsay and Elliot, Val Vista and Warner, Lindsay and Warner, Val Vista and Guadalupe, Lindsay and Ray, Gilbert and Ray, Lindsay and Williams Field, Cooper and Warner, Higley and Queen Creek, and Val Vista and Elliot. This project 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. Construction of a new full access traffic interchange (TI) at Lindsay Road and SR202 (Santan Freeway) to provide access to SR202 and a frontage road system on the north side of SR202 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 SR202 to accommodate the new TI; reconstruction of Lindsay Road between the ramp termini; mitigation, or relocation of public and private utilities along the 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. Reconstruction of the curb and median on the north leg of the Higley Road and Pecos Road intersection to allow for proper lane alignment and three southbound lanes with bike lane through the intersection and future dual southbound left turn lanes. Upgrade infrastructure 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. 247 Table of Contents STREETS PROJECT DETAIL ST1620 – Mesquite St – Lindsay to Val Vista Project Priority: 1.62 ST1710 – Val Vista Dr at Eastern Canal Bridge Project Priority: 3.00 ST1720 – Val Vista Lakes Improvements Project Priority: 2.55 ST1770 – Guadalupe Road Improvements Project Priority: 2.84 ST1830 – Higley Rd – North of Elliot Project Priority: 1.62 ST1850 – Greenfield at Knox Right Turn Lane Project Priority: 2.00 ST1870 – McQueen and Elliot Intersection Project Priority: 1.45 ST1890 – Chandler Heights - Recker to Power Project Priority: 3.00 Design and construct full roadway improvements on Mesquite Street from Lindsay Road to Val Vista Road including sidewalk, ramps, curbing, and street lights. Also includes an 8” water line and minor landscaping improvements. Design and reconstruction of the bridge deck on Val Vista Road and the Eastern Canal. Remove and replace entire pavement sections 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. 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. Design and construction of new asphalt pavement from Elliot Road north to the trail crossing. Improvements will be to remove asphalt and base and upgrade project ramps to ADA standards. Design and construction of a right turn lane on Greenfield Road southbound at Knox going into Crossroads Park. Design and construction of intersection improvements at McQueen Road and Elliot Road to reduce congestion and address safety concerns. Project scope will include adding northbound/southbound right turn lanes and northbound/southbound dual left turn lanes, updates to the traffic signal, and ADA enhancements. The SRP well and several 69kV line impacts will also be resolved. Design and construction of roadway improvements on Chandler Heights Road from west of Power Road to Recker Road per Gilbert standards. Project scope will include a new traffic signal at 180th Street. Only half street improvements are anticipated on the north side of Chandler Heights. 248 Table of Contents STREETS PROJECT DETAIL ST1910 – McQueen and Guadalupe Intersection Project Priority: 2.84 ST1960 – Market and Williams Field Intersection Project Priority: 2.00 ST1970 – Val Vista and Mercy Intersection Project Priority: 2.67 Design and construction of intersection improvements at McQueen Road and Guadalupe Road to reduce congestion and address safety concerns. Project scope includes adding northbound/southbound dual left turn lanes, a third eastbound/westbound thru lane, eastbound right turn lane, and northbound right turn lane. The traffic signal will be upgraded, ACP water lines replaced, and 69kv line impacts resolved. Design and construction of intersection improvements at Market Street and Williams Field Road to reduce congestion and address safety concerns. Project scope is to lengthen the north bound right turn lane on Market Street and the west bound left turn lane on Williams Field Road per the predesign engineering study completed in FY 2021. Design and construction of intersection improvements at Val Vista Drive and Mercy Road to reduce congestion and address safety concerns. Project scope includes adding extended lanes on all legs at Mercy and Val Vista per the predesign engineering study completed in FY 2021. ST1980 – Market and San Tan Village Intersection Project Priority: 2.00 ST1990 – Higley and Inverness Intersection Project Priority: 2.00 ST2010 – Higley and Queen Creek Intersection Project Priority: 2.00 ST2050 – Various Roadway Improvements Project Priority: 1.92 ST2070 – Integrated Transit Center Dev Plan Project Priority: 3.00 ST2104 – Higley and Germann Intersection Project Priority: 2.41 Design and construction of intersection improvements at Market Street and San Tan Village Parkway to reduce congestion and address safety concerns. Project scope includes adding dedicated right turn lanes per the predesign engineering study completed in FY 2021. Design and construction of intersection improvements at Higley Road and Inverness Avenue to reduce congestion and address safety concerns. Project scope includes modifying the north bound left turn lanes at Inverness per the predesign engineering study completed in FY 2021. Design and construction of intersection improvements at Higley Road and Queen Creek Road to reduce congestion and address safety concerns. Project scope includes right turn lanes on three legs of the intersection and a free flowing right turn lane east bound per the predesign engineering study completed in FY 2021. Design and construction of roadway and infrastructure improvements at various locations within the Town of Gilbert for roads annexed prior to 2006. Previous assessment determined project needs and identified specific project areas. 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. Reconstruction of the curbs and medians at the left turn lanes of Higley and Germann Roads to create positive offset on all four turn lanes and reduce median lengths. 249 Table of Contents STREETS PROJECT DETAIL ST2105 – School Safety and Congestion Improve Project Priority: 2.44 ST2110 – Cooper and Madera Park Intersection Project Priority: 2.78 ST2111 – 148th St - Spur to Appleby Project Priority: 2.16 ST2116 – Melody and Pioneer Improvements Project Priority: 2.61 ST2119 – Mews Road – Higley to ½ Mile East Project Priority: 3.00 ST2120 – Higley and Riggs Intersection Project Priority: 2.78 ST2122 – Hearne Way and Gilbert Crosswalks Project Priority: 3.00 ST2123 – Guadalupe and Oak Access Assessment Project Priority: 2.78 Study, design, and construction of improvements at various locations around schools to help with safety and congestion. Design and construction of an eastbound and westbound right turn lane at the intersection of Cooper Road and Madera Park Drive / Stetson. Design and construction of the west half of 148th Street (Sailors Way) between Spur Road and Appleby Road to minor collector standards. Design and construction of full roadway improvements to Town of Gilbert standards. Project scope includes curb and gutter, street lights, sidewalk, and a water line replacement. Design and construction of Mews Road from Higley Road ½ mile east to Agrarian standards. Project scope includes ribbon and vertical curbing, asphalt pavement, concrete pavement, driveways, drainage, and utility relocations. Design and construction of a positive left turn offset on each approach at the intersection of Riggs Road and Higley Road. Evaluation, design, and construction of Hearne Way crossing improvement at Gilbert Road in the Heritage District to enhance safety for the pedestrians. Assessment of current access at the intersection of Guadalupe Road and Oak Street and create concepts for different access options. 250 Table of Contents TRAFFIC CONTROL PROJECT LOCATOR 251 Table of Contents TRAFFIC CONTROL PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs Advanced Fiber System - Phase 5 TS1330 3,444 - - - - - - 3,444 - Advanced Fiber System - Phase 6 TS1340 2,557 - - - - - - 2,557 - Recker and Galveston Signal TS1440 615 34 581 - - - - - - Recker and Somerton Signal TS1450 616 74 542 - - - - - - Williams Field and Wade Signal TS1460 657 34 623 - - - - - - Williams Field and Somerton Signal TS1470 616 83 533 - - - - - - Riggs and Recker Signal TS1500 1,651 - - - 1,651 - - - - Recker and Warner Signal TS1570 575 - 575 - - - - - - Recker and Ocotillo Signal TS1580 931 - 931 - - - - - - Higley and Coldwater Signal TS1620 611 - - - - 611 - - - Smart Signal Control System TS1700 5,663 88 - - - - - 5,575 - Advance Detection Safety Improvements TS1740 2,693 2,693 - - - - - - - American Heroes and Gilbert Signal TS1920 697 216 481 - - - - - - Fiber Optic Strategic Build Out TS1940 24,176 194 6,375 5,869 5,869 5,869 - - - Advanced Mid-Block Detection TS1942 44,430 - - 7,405 7,405 7,405 7,405 14,810 - Higley and Bridges Signal TS1943 626 57 569 - - - - - - Higley and Morrison Ranch Signal TS1944 866 60 806 - - - - - - Lindsay and Layton Lakes Signal TS1945 531 49 482 - - - - - - Cooper and Velero Signal TS1946 949 5 - - - - - 944 - Val Vista and Melrose Signal TS1947 590 40 550 - - - - - - Val Vista and Boston Signal TS1948 665 11 654 - - - - - - Recker Road Conduit and Fiber TS1949 690 56 634 - - - - - - Ray and Sanders Signal TS1950 1,775 - - - 1,775 - - - - Germann and Silverado Signal TS1951 668 - - - 668 - - - - Advance Detection Safety Improve Ph 2 TS1952 4,045 - 48 3,997 - - - - - ISP 14,480 - - 1,448 1,448 1,448 1,448 7,240 1,448 3,694 $ 14,384 $ 18,719 $ 18,816 $ 15,333 $ TRUE TRUE TRUE TRUE TRUE TRUE Intersection Signal Program Total Capital Expenses $ 115,817 $ TRUE Capital Sources (1,000s) Total 2022 GO Bonds (Transport) Federal Funds 8,853 $ 34,570 $ TRUE 1,448 TRUE Beyond 10 Years 6-10 Yrs Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 68,406 - 6,369 13,274 13,274 13,274 7,405 14,810 - 4,761 1,729 - 3,032 - - - - - Developer Contribution 678 396 - - 282 - - - - CIP O/S Revolving Fund - (356) 356 - - - - - - 200 194 6 - - - - - - Roadway and Maint. Fund 16,825 1,094 1,585 965 3,100 - - 10,081 - Signal SDF 24,947 637 6,068 1,448 2,160 2,059 1,448 9,679 1,448 3,694 $ 14,384 $ 18,719 $ 18,816 $ 15,333 Total Operation and Maintenance Impact 4 27 27 29 30 - Total Revenue - - - - - - General Fund Total Sources $ 115,817 $ $ 8,853 $ 34,570 Operation and Maintenance Impact (1,000s) Net Additional Cost $ 252 4 $ 27 $ 27 $ 29 $ 30 $ - $ 1,448 Table of Contents TRAFFIC CONTROL PROJECT DETAIL TS1440 – Recker and Galveston Signal Project Priority: 2.39 TS1450 – Recker and Somerton Signal Project Priority: 2.39 TS1460 – Williams Field and Somerton Signal Project Priority: 2.39 TS1470 – Williams Field and Wade Signal Project Priority: 2.39 TS1570 – Recker and Warner Signal Project Priority: 1.83 TS1920 – American Heroes and Gilbert Signal Project Priority: 3.00 TS1940 – Fiber Optic Strategic Build Out Project Priority: 1.61 TS1943 – Higley and Bridges Signal Project Priority: 3.00 TS1944 – Higley and Morrison Ranch Signal Project Priority: 3.00 TS1945 – Lindsay and Layton Lakes Signal Project Priority: 3.00 Design and installation of a minor arterial traffic signal at the intersection of Recker Road and Galveston Street and connection to the signal system. Includes stamped asphalt crosswalks per Mesa Gateway Airport standards. Design and installation of a minor arterial traffic signal at the intersection of Recker Road and Somerton Boulevard and connection to the signal system. Includes stamped asphalt crosswalks per Mesa Gateway Airport standards. Design and installation of a minor arterial traffic signal at the intersection of Williams Field Road and Somerton Boulevard and connection to the signal system. Includes stamped asphalt crosswalks per Mesa Gateway Airport standards. Design and installation of a minor arterial traffic signal at the intersection of Williams Field Road and Wade Drive and connection to the signal system. Includes stamped asphalt crosswalks per Mesa Gateway Airport standards. 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 (PROWAG). Design and installation of a traffic signal at the intersection of American Hero’s Way and Gilbert Road and connection into the signal system. 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. Design and installation of a traffic signal at Higley Road and Bridges Boulevard and connection into the signal system. Design and installation of a traffic signal at Higley Road and Morrison Ranch Parkway and connect into the signal system. Design and installation of a traffic signal at Lindsay Road and Layton Lakes and connect into the signal system. 253 Table of Contents TRAFFIC CONTROL PROJECT DETAIL TS1947 – Val Vista and Melrose Signal Project Priority: 3.00 TS1948 – Val Vista and Boston Signal Project Priority: 3.00 TS1949 – Recker Road Conduit and Fiber Project Priority: 3.00 TS1952 – Advance Detection Safety Improve Ph 2 Project Priority: 2.00 Design and installation of a major arterial traffic signal at the intersection of Melrose Street and Val Vista Drive. Design and construction of a major arterial traffic signal at the intersection of Boston Street and Val Vista Drive. Design and installation of fiber conduits and fiber along Recker Road from Guadalupe to Baseline Road. Design and installation of advanced detection at 83 intersections that have correctable personal injury crashes at intersections and 30 CCTV cameras at various locations across the Town. 254 Table of Contents MUNICIPAL FACILITIES PROJECT LOCATOR 255 Table of Contents MUNICIPAL FACILITIES PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2023 FY 2025 FY 2024 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs 7,060 Transfer Station MF0320 7,060 - - - - - - - Public Safety Training Facility MF0400 97,003 94,220 2,783 - - - - - - Municipal Center I Renovation MF0530 18,957 6,961 11,996 - - - - - - Adaptive Response Unit 2 (ARU-2) MF2160 1,200 - - - - 1,200 - - Topaz Radio Infrastructure MF2230 12,675 7,017 1,629 444 572 570 467 1,976 - Adaptive Response Unit 1 (ARU-1) MF2290 1,200 - - 1,200 - - - - - Utility Billing System Replacement MF2310 4,218 1,404 2,814 - - - - - - Fleet Maintenance Facility Rehab MF2350 1,336 507 829 - - - - - - Public Safety Roof Replacement MF2360 489 - - 489 - - - - - PD Information System Replacement MF2400 3,410 797 2,613 - - - - - - North Area Service Center Paving MF2410 1,829 - - - 1,829 - - - - South Area Service Center Paving MF2420 982 - - - 982 - - - - NASC Fuel Storage Tank Replacement MF2440 1,339 5 1,334 - - - - - - Comprehensive Needs Assessment MF2460 668 207 461 - - - - - - Public Safety Center Expansion MF2470 27,084 - - - 27,084 - - - - Police Dispatch Center Expansion MF2480 10,096 430 9,666 - - - - - - Advocacy Center MF2490 24,303 107 24,196 - - - - - - Fire Station 4 Rebuild MF2510 11,489 - 80 - 11,409 - - - - System Development Fee Study MF2520 366 - 122 - - - - 122 122 Shade and Streetscape Master Plan MF2522 300 105 195 - - - - - - Crime Lab MF2524 2,988 112 23 - - 2,853 - - - Environmental Service Route Software MF2525 372 333 39 - - - - - Traffic Operations Center MF2526 15,679 5 995 - 1,842 - - 12,837 - Primary EOC Renovation MF2527 4,555 89 4,466 - - - - - - SASC Police Locker Area Remodel MF2529 1,468 - - 1,468 - - - - - SASC Oil Separator Repair MF2530 110 - 110 - - - - - - Civic Center Parking Lot Rehab MF2531 627 - 627 - - - - - - SASC Vehicle Service/Repair Facility MF2532 658 - 658 - - - - - - Fuel Stations Shade Structures MF2533 658 - - 658 - - - - - Fuel Dispensing Pump Replacement MF2534 556 - 556 - - - - - - 112,299 $ 66,192 4,259 $ 43,718 467 $ 14,935 TRUE TRUE TRUE TRUE Total Capital Expenses $ 253,675 TRUE Capital Sources (1,000s) Total $ TRUE TRUE Prior Years FY 2023 $ FY 2024 $ 4,623 TRUE FY 2025 FY 2026 $ $ 7,182 TRUE Beyond 10 Years 6-10 Yrs FY 2027 2009 PFMPC Bonds 14,496 14,496 - - - - - - - 2024 Potential P.S. Bonds 2,853 - - - - 2,853 - - - 2020 GO Pub Safety Bonds 65,454 65,454 - - - - - - - Federal Funds 23,160 - 23,160 - - - - - - 59 59 - - - - - - - CIP O/S Revolving Fund CIP Outside Sources 4,496 30 4,466 - - - - - - General Repl Fund 29,677 5,310 12,469 489 11,409 - - - - Fleet Repl Fund 1,339 5 1,334 - - - - - - General Fund 50,983 21,337 16,482 1,607 10,611 179 147 620 - Water Fund 2,320 460 951 - 909 - - - - Wastewater Fund 1,583 403 839 - 341 - - - - Env. Services-Residential 9,618 1,123 1,304 - 131 - - - 7,060 Env. Services-Commercial 112 24 20 - 68 - - - - Roadway and Maint. Fund 16,003 5 1,032 - 2,129 - - 12,837 - 782 3 121 658 - - - - - Fleet Fund 256 Table of Contents MUNICIPAL FACILITIES PROJECT SUMMARY Capital Sources (1,000s) Total Env. Compliance Fund Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs 16 - - - 16 - - - - Police SDF 10,419 150 849 230 7,608 295 242 1,034 11 Fire SDF 3,428 48 280 1,275 96 1,296 78 344 11 Park SDF 135 - 45 - - - - 45 45 Signal SDF 32 - 10 - - - - 11 11 Water SDF 32 - 10 - - - - 11 11 Water Resources SDF 32 - 10 - - - - 11 11 Greenfield Wastewater SDF 32 - 10 - - - - 11 11 Neely Wastewater SDF 7 - 7 - - - - - - Future Growth Funding 10,400 - - - 10,400 - - - - 32 - 10 - - - - 11 11 Roads SDF 22 22 - - - - - - - Miscellaneous Investment Income 6,153 3,370 2,783 - - - - - - Total Sources $ 253,675 112,299 $ 66,192 4,259 $ 43,718 467 $ 14,935 $ $ $ 4,623 $ Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact - 371 2,200 2,273 3,720 - Total Revenue - - - - - - Net Additional Cost $ 257 - $ 371 $ 2,200 $ 2,273 $ 3,720 $ - $ 7,182 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF0400 – Public Safety Training Facility Project Priority: 3.00 MF0530 – Municipal Center I Renovation Project Priority: 3.00 MF2230 – Topaz Radio Infrastructure Project Priority: 1.67 MF2310 – Utility Billing System Replacement Project Priority: 3.00 MF2350 – Fleet Maintenance Facility Rehab Project Priority: 3.00 MF2400 – Police Information System Replacement Project Priority: 3.00 MF2440 – NASC Fuel Storage Tank Replacement Project Priority: 2.34 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. The Municipal Center was completed in 1992 with parking lot improvements completed in 2004. This project includes remodeling of the existing building to address building deficiencies, deferred maintenance, energy efficiency, and functionality of the space. The project will create a hybrid work environment based upon current and future needs. 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. The Topaz website http//www.topazrwc.org/AboutTRWC.aspx provides comprehensive details on the location and scope of this project. 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. Upgrade of the South Area Service Center fleet repair facility to CNG standards, adding ventilation systems, modifying electrical and lighting systems and installing monitoring sensors in the bays. 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. 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. 258 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2460 – Comprehensive Needs Assessment Project Priority: 3.00 MF2480 – Police Dispatch Center Expansion Project Priority: 2.51 MF2490 – Advocacy Center Project Priority: 2.78 MF2510 – Fire Station 4 Rebuild Project Priority: 1.00 MF2520 – System Development Fee Study Project Priority: 1.17 MF2522 – Shade and Streetscape Master Plan 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. This project will provide funding for the expansion and reconfiguration of the current police dispatch center, relocation of counseling staff into the courts building, and removal of existing counseling for displaced PD staff. 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). In addition, the changes will provide a healthier, stress-reducing environment for the 911 calltakers. Physical changes will be added to control noise, provide appropriately sized work areas, and deliver amenities needed for stress management. This project will provide funding for the establishment of an Advocacy Center. Scope of work includes a new facility to be built on the vacant lot adjacent to the Public Safety Complex at the Civic Center. 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. Fire Station 4 was designed and built as a neighborhood fire station. Current station design standards take into account Gilbert’s position and needs as a large municipality. An assessment to determine whether a remodel of the station or a complete rebuild would be the most economically prudent in order to meet current fire station design standards and operations. As required by Arizona Revised Statute, updates of Land Use Assumptions, Infrastructure Improvements Plan and System Development Fees are required every five years. 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 on shade and trees as an important element in the Town’s infrastructure. 259 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2524 – Crime Lab Project Priority: 2.28 MF2525 – Environmental Services Route Software Project Priority: 2.22 MF2526 – Traffic Operations Center Project Priority: 2.04 MF2527 – Primary EOC Renovation Project Priority: 2.28 MF2530 – SASC Oil Separator Repair Project Priority: 2.29 MF2531 – Civic Center Parking Lot Rehab Project Priority: 2.45 In FY2022 a business case study was completed to assess the long-term needs for Gilbert's forensic services for today and into the future. The effort included exploring various opportunities to share facilities with different agencies within the East Valley. The study also explored various scenarios to provide the required forensic services through a Gilbert-owned crime lab, which could potentially accommodate other partner agencies. The next phase of work will further the concept design and cost estimating of a potential Gilbert-owned facility, with consideration to fully accommodate Gilbert’s needs and to determine required capacity for other partner agencies. This phase will provide a better understanding of the facility requirements and provide information for decision making, options, partnerships, and construction. The project will provide Gilbert with the optimal facility to meet the Town’s forensic services today and in the future. 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. Design and construction of a Traffic Operations Center (TOC). The project includes an assessment to evaluate the existing facility located at Lindsay Road and Juniper Avenue--decommissioned Fire Station No 3. The building requires remodel to meet the code and needs of the current and additional TOC staff. Scope of work could include design and construction of a new facility or remodel of the existing facility. This project will include the remodel and the necessary space and technological expansion to the primary Emergency Operations Center (EOC). 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 space 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 and active scene or incident management as well. Design and Construction for the repair of the Fleet South Area Service Center (SASC) shop oil separator to provide proper oil separation and connection to the Town's sanitary sewer system. The primary objective of this project is to improve the drainage conditions and to address the deteriorated pavement at the west and south side of Municipal I building (Phase I - West Side and Phase II - South Side). The scope of this project also includes addressing ADA issues, lighting, potential electrical vehicles charging stations, and implementing specialty parking stalls. 260 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2532 – SASC Vehicle Service/Repair Facility Project Priority: 2.01 MF2534 – Fuel Dispensing Pump Replacement Project Priority: 1.84 Design and construction for the conversion of the former wash bay located at the South Area Service Center into a vehicle service repair facility. Design and construction of the replacement of ten fuel dispensing pumps at the North Area and South Area Service Centers. The current dispensers are original pumps are well beyond their declared useful life and no longer replaceable with the same equipment. Project scope includes replacement to more modern systems. 261 Table of Contents REDEVELOPMENT PROJECT LOCATOR 262 Table of Contents REDEVELOPMENT PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs Parking Garage 3 RD1190 40,217 - 5,034 35,183 - - - - - Phoenix Avenue Pedestrian Mall RD1210 6,863 84 6,779 - - - - - - Powerline Trail Beautification RD2090 7,807 - - 7,807 - - - - - Transportation Improvements RD2110 7,986 7,047 939 - - - - - - Intersection Study RD2120 598 241 357 - - - - - - Ash Street Re-Alignment RD2130 6,669 - - 6,669 - - - - - Paseo Pedestrian and Bike Route RD2160 493 317 176 - - - - - - The Living Room Plaza RD2170 57,577 - - - 6,755 50,822 - - - Vaughn Ventilator RD2190 23,728 245 9,171 14,312 - - - - - Parking Master Plan Update RD2200 217 175 42 - - - - - 3,336 The Neighborhood Park RD2210 3,336 - - - - - - - Gilbert Road Median Improvements RD2220 2,301 - - 2,301 - - - - - Utility Infrastructure Study RD2260 257 234 23 - - - - - - Heritage Center Site and ADA Improv RD2261 622 132 70 420 - - - - - ADA Sidewalk Repairs RD2262 1,972 589 1,383 - - - - - - Passenger Loading Zones RD2263 1,384 299 - - - - - 1,085 - University Building 4th Floor Imp RD2265 4,695 824 3,871 - - - - - - West Commercial Alley Improvements RD2266 4,337 - - - - - - 4,337 - Fancy Hat Street Improvements RD2267 4,697 - - - - - - 4,697 - 10,187 $ 27,845 $ 66,692 6,755 $ 50,822 $ TRUE TRUE TRUE TRUE TRUE TRUE Total Capital Expenses $ 175,756 $ TRUE Capital Sources (1,000s) Total Prior Years FY 2023 FY 2024 $ FY 2025 FY 2026 - FY 2027 $ 10,119 $ TRUE 3,336 TRUE Beyond 10 Years 6-10 Yrs 2017 GO Bonds 9,831 6,096 3,735 - - - - - - 2022 GO Bonds (Transport) 66,897 - 9,931 56,966 - - - - - 2024 Potential Parks Bonds 7,807 - - 7,807 - - - - - CDBG 2,594 721 1,453 420 - - - - - CIP Outside Sources 108 108 - - - - - - - CIP O/S Revolving Fund 903 146 757 - - - - - - Water Repl Fund 1,392 700 - 692 - - - - - General Fund 12,830 1,438 11,392 - - - - - - 807 - - 807 - - - - - Roadway and Maint. Fund Wastewater Fund 11,415 897 399 - - - - 10,119 - Private Fund 57,577 - - - 6,755 50,822 - - - Unidentified 3,336 - - - - - - - 3,336 Miscellaneous 259 81 178 - - - - - - Total Sources $ 175,756 10,187 $ 27,845 $ 66,692 6,755 $ 50,822 $ $ $ - $ 10,119 Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact Total Revenue Net Additional Cost $ 263 - 8 173 173 173 - 200 200 200 200 200 - (200) $ (192) $ (27) $ (27) $ (27) $ - $ 3,336 Table of Contents REDEVELOPMENT PROJECT DETAIL RD1190 –Parking Garage 3 Project Priority: 1.98 RD1210 – Phoenix Avenue Pedestrian Mall Project Priority: 3.00 RD2110 –Transportation Improvements – Heritage District Project Priority: 3.00 RD2120 – Intersection Study – Heritage District Project Priority: 2.67 RD2160 – Paseo Pedestrian and Bike Route – Heritage District Project Priority: 2.83 RD2190 – Vaughn Ventilator – Heritage District Project Priority: 3.00 RD2200 – Parking Master Plan Update – Heritage District Project Priority: 3.00 Predesign, design and construction of an additional multi-story parking garage on a town-owned parcel in the Heritage District. This would be the third parking structure in the Heritage District. 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. Design and construction to 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. With the rapid growth and redevelopment in the Heritage District, the streets and intersections are being impacted with traffic demands and these improvements are needed to accommodate the additional traffic. 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. Phase II added a multimodal Transportation model to develop the vision for the vehicular and non-vehicular transportation movement in the Heritage District for the next 20 years. Pre-design for The Paseo north-south pedestrian/bicycle route between Juniper Avenue and Elliott Road per the three segments (North, Underpass, and South) outlined in the 2018 Redevelopment Plan. Main components to be included are: hardscape, landscape, overhead shade elements, wayfinding, pedestrian/bike amenities, lighting, water features, and vehicular, pedestrian and bicycle circulation and connectivity. The pre-design effort would also include the options and feasibility for the underpass components. 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. 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. 264 Table of Contents REDEVELOPMENT PROJECT DETAIL RD2260 –Utility Infrastructure Study – Heritage District Project Priority: 3.00 RD2261 – Heritage Center Site and ADA Improv – Heritage District Project Priority: 3.00 RD2262 –ADA Sidewalk Repairs – Heritage District Project Priority: 3.00 RD2265 – University Building 4th Floor Imp – Heritage District Project Priority: 1.72 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. 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. 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). Prioritization and timing of construction repairs will be based on available funding and will be reevaluated each year. Design and construction of approximately 17,500 square feet of shell space on the 4th floor of the 92 W. Vaughn building. 265 Table of Contents STORM WATER PROJECT LOCATOR 266 Table of Contents STORM WATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs Sonoqui Wash Restoration SW0070 7,242 - - - - - - 7,242 - Storm Water Mitigation Assessment SW0090 354 - - 354 - - - - - Hunt Highway Channel Protection SW0100 3,864 - - - - - - 3,864 - 2023 Storm Water Master Plan SW0120 650 3 647 - - - - - - Nichols Park Basin Improvements SW0121 765 - - - - 765 - - - Vaughn Basin Relocation SW0122 9,934 - 4,806 5,128 - - - - - Crossroads SW Pump Station Rehab SW0124 685 - 685 - - - - - - Riggs Road Channel Restoration SW0125 21,728 - - - - - 21,728 - - Drywell Inspection and Rehab SW0126 208 - - 208 - - - - - Village II SW Pump Station Rehab SW0127 482 - 482 - - - - - - Vaughn SW Pump Station Rehab SW0128 878 - 878 - - - - - - Nichols SW Pump Station Rehab SW0129 410 - - 410 - - - - - Freestone SW Pump Station Rehab SW0130 473 - 473 - - - - - - 765 $ 21,728 TRUE TRUE Total Capital Expenses $ 47,673 $ TRUE Capital Sources (1,000s) Total 2022 GO Bonds (Transport) 3 TRUE $ 7,971 TRUE $ 6,100 TRUE $ - TRUE $ $ 11,106 $ TRUE - TRUE Beyond 10 Years 6-10 Yrs Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 31,662 - 4,806 5,128 - - 21,728 - - 548 - 548 - - - - - - Env. Compliance Repl Fund 2,380 - 1,970 410 - - - - - Env. Compliance Fund 13,083 3 647 562 - 765 - 11,106 - 765 $ 21,728 State Grant Total Sources $ 47,673 $ 3 $ 7,971 $ 6,100 $ - $ $ 11,106 Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact - 119 149 149 149 - Total Revenue - - - - - - Net Additional Cost $ 267 - $ 119 $ 149 $ 149 $ 149 $ - $ - Table of Contents STORM WATER PROJECT DETAIL SW0120 – Storm Water Master Plan Project Priority: 3.00 SW0122 – Vaughn Basin Relocation Project Priority: 2.66 SW0124 – Crossroads SW Pump Station Rehab Project Priority: 3.00 SW0127 – Village II SW Pump Station Rehab Project Priority: 3.00 SW0128 – Vaughn Pump Station Rehab Project Priority: 3.00 SW0130 – Freestone SW Pump Station Rehab Project Priority: 3.00 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. The basin receives significant storm water volumes for the Heritage District and is currently undersized for the service area. Project should also include a relocation plan for the facility to support the Vaughn ventilator project. Purchase and install a generator and methane sensor designed for the Crossroads Storm Water Pump Station. In addition, install a trash rack in the wet well and miscellaneous improvements for this station located at Santan Village Parkway north of Ray Road at the southeast corner of Crossroads Park. 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 including headwall replacement, piping, channel, and electrical improvements. 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 including headwall replacement, piping, channel, and electrical improvements. 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 including headwall replacement, piping, channel, and electrical improvements. 268 Table of Contents WATER PROJECT LOCATOR 269 Table of Contents WATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs Site 34 New Well and Reservoir WA0270 25,881 1,085 34 - - 24,762 - - - Site 30 Well Equip/Reservoir Build WA0620 21,942 21,233 709 - - - - - - Zone 2 to Zone 4 Interconnect WA0670 1,648 4 1,644 - - - - - - Site 31 Well Development WA0710 6,571 4,988 1,583 - - - - - - Site 33 Well Development WA0800 5,013 4 5,009 - - - - - - Site 20B New Well Development WA0810 7,396 101 7,295 - - - - - - Water Rights - WMAT Settlement WA0830 11,770 - 11,770 - - - - - - Site 32 Well and System Connections WA0880 8,999 668 - - - - - 8,331 - Water Rights - Phase 2 WA0940 35,451 16,675 4,276 14,500 - - - - - Power Rd Water Line WA1120 3,526 - - - - 3,526 - - - Baseline Rd Water Line WA1140 4,263 344 - - - - - 3,919 - Tankersley Water System Area I WA1180 8,541 3,175 5,366 - - - - - - Water Rights Resiliency and Capacity WA1200 43,260 - - 43,260 - - - - - Site 20 New Reservoir Construction WA1230 13,715 488 13,227 - - - - - - Tankersley Water System Area II WA1310 9,130 296 8,834 - - - - - - Tankersley Water System Area V WA1320 15,362 806 14,556 - - - - - - Tankersley Water System Area III/IV WA1330 13,825 - 13,825 - - - - - - Tankersley Water System Area VI WA1340 2,988 - 2,988 - - - - - - Tankersley Water System Area VII/VIII WA1350 11,711 - - - - - - 11,711 - Site 20 and 22 Blending Control Well WA1370 758 86 672 - - - - - - Zones 1 and 2 Split Valves WA1410 4,469 - 382 - 2,348 - - 1,739 - Gilbert Rd Water Line WA1440 4,763 3,856 907 - - - - - - Transmission Main Assessment Phase 1 WA1450 332 - 332 - - - - - - Higley Rd Water Line WA1460 2,345 106 2,239 - - - - - - Islands Water Line Replacement WA1470 71,549 - - - - - - 71,549 - Well Site 25 Arsenic Mitigation WA1480 3,441 - - - - 3,441 - - - Cathodic Protection Assessment WA1490 941 - - 941 - - - - - Pony Lane Water Line Replacement WA1510 10,454 - - - 10,454 - - - - 148th St Water Line WA1530 886 - 886 - - - - - - Lindsay Rd Water Line WA1540 3,643 - - - - - 3,643 - - 2022 Vulnerability Assessment/ERP WA1542 396 - 396 - - - - - - Power and Pecos Water System Loop WA1544 2,654 2,536 118 - - - - - - Tankersley Water System Area IX WA1545 9,757 - - - - - - 9,757 - Transmission Main Assessment Phase 2 WA1546 7,990 3,235 4,755 - - - - - - Zone 1 System Connectivity WA1547 2,410 - 2,410 - - - - - - Site 8 Site Condition Repair WA1557 243 10 233 - - - - - - NWTP SCADA/I&C Support Services WA1579 122 4 118 - - - - - - NWTP South Reservoir Improvements WA1582 6,200 269 5,931 - - - - - - 2022 Int Water Resources Master Plan WA1584 1,981 7 1,204 - - - 770 - - 2027 Water Quality Master Plan WA1585 250 - - - - - 250 - - NWTP Upgrades and Reconstruction WA1589 457,646 10,344 447,302 - - - - - - Well Site 3 Consolidated Canal Line WA1590 764 105 659 - - - - - - ICPMS Instrument Replacement WA1593 269 - 269 - - - - - - SVWTP Raw Water Cathodic Protection WA1594 4,564 - 4,564 - - - - - - Power Rd Water Line WA1595 454 - 454 - - - - - - Water Rights Bartlett Lake Modification WA1596 15,000 - - - - - - 15,000 - ACP Water Line Replacements WA1597 200,270 - - - - - 6,125 29,519 164,626 Well 20/Site 20 Emer Repair/Recover WA1598 510 510 - - - - - - - Exploratory Borehole Assessment WA1599 40 24 16 - - - - - - Stratland Estates Evaluation WA1600 125 - 125 - - - - - - Guadalupe Rd Water Line Abandonment WA1601 1,012 - 1,012 - - - - - - Greenfield to Power Line Trail WA1602 204 204 - - - - - - - Site 21 Booster Upgrades WA1603 2,781 - 2,781 - - - - - - 144th St Water Line WA1604 1,772 - - - - - 1,772 - - 270 Table of Contents WATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs NWTP Electrical Building A Rehab WA1607 2,044 - 2,044 - - - - - - Site 35 New Well Development WA1608 843 - 843 - - - - - - Site 36 New Well Development WA1609 8,976 - - - 843 8,133 - - - Site 37 New Well Development WA1610 8,976 - - - - - 843 8,133 - Site 38 New Well Development WA1611 8,976 - - - - - - 8,976 - Site 39 New Well Development WA1612 8,976 - - - - - - 8,976 - Site 40 New Well Development WA1613 8,976 - - - - - - - 8,976 Transmission Main Assessment Phase 3 WA1614 20,170 - - 20,170 - - - - - 2026 Vulnerability Assessment/ERP WA1615 243 - - - - - 243 - - 2030 Vulnerability Assessment/ERP WA1616 243 - - - - - - - 243 71,163 $ 571,768 $ 78,871 $ 13,645 $ 39,862 $ 13,646 $ 177,610 $ 173,845 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Capital Expenses $ 1,140,410 $ TRUE Capital Sources (1,000s) Total 2022 WRMPC (Water SDF) 2022 WRMPC (Water) 2007 WRMPC Bonds Beyond 10 Years 6-10 Yrs Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 134,564 1,655 132,909 - - - - - - 98,068 1,227 96,841 - - - - - - 13 13 - - - - - - - WRMPC - Intergov Contrib 2,282 - 2,282 - - - - - - 2016 WRMPC Bonds (SDF) 22,208 19,916 2,292 - - - - - - 2022 WRMPC (WR SDF) 11,770 - 11,770 - - - - - - 2022 WRMPC (Water R&R) 307,760 7,534 259,845 20,170 10,454 - - 9,757 - Potential WRMPC (Water) 36,130 - - 36,130 - - - - - Water Repl Fund 339,859 12,490 43,839 - - - 6,125 112,779 164,626 Water Fund 32,955 3,267 16,422 941 2,348 3,441 756 5,658 122 Wastewater Fund 1,394 3 763 - - - 507 - 121 Water SDF 34,838 8,383 529 - - 19,126 - 6,800 - Water Resources SDF 42,581 16,675 4,276 21,630 - - - - - Future Growth Funding 75,988 - - - 843 17,295 6,258 42,616 8,976 71,163 $ 571,768 $ 78,871 $ 13,645 $ 39,862 $ 13,646 $ 177,610 $ 173,845 Total Operation and Maintenance Impact - 332 357 397 487 - Total Revenue - - - - - - Total Sources $ 1,140,410 $ Operation and Maintenance Impact (1,000s) Net Additional Cost $ 271 - $ 332 $ 357 $ 397 $ 487 $ - Table of Contents WATER PROJECT DETAIL WA0270 – Site 34 New Well and Reservoir Project Priority: 1.39 WA0620 – Site 30 Well Equip/Reservoir Build Project Priority: 3.00 WA0670 – Zone 2 to Zone 4 Interconnect Project Priority: 3.00 WA0710 – Site 31 Well Development Project Priority: 3.00 WA0800 – Site 33 Well Development Project Priority: 2.83 WA0810 – Site 20B New Well Development Project Priority: 2.45 WA0830 – Water Rights – WMAT Settlement Project Priority: 3.00 WA0940 – Water Rights – Phase 2 Project Priority: 1.78 Design and construction of a two million gallon in ground reservoir and pump station. Design and drill a two million gallon per day (MGD) well to fill reservoir. The reservoir to be located near East Galveston and Recker Road, serving Zone 2. Design and construction of 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. 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. Design and construct/convert two million gallon per day well located on the northeast corner of Ray and Recker Roads. The Town has 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. 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. Design and construction of a two million gallon per day direct system well. Well will be located in the system where required by demand. 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. 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. 272 Table of Contents WATER PROJECT DETAIL WA1180 – Tankersley Water System Area I Project Priority: 3.00 WA1230 – Site 20 New Reservoir Construction Project Priority: 3.00 WA1310 – Tankersley Water System Area II Project Priority: 3.00 WA1320 – Tankersley Water System Area V Project Priority: 3.00 WA1330 – Tankersley Water System Area III/IV Project Priority: 3.00 WA1340 – Tankersley Water System Area VI Project Priority: 2.34 WA1370 – Site 20 and 22 Blending Control Well Project Priority: 3.00 Assessment study to identify the scope and budget to update this independent water system previously purchased by Gilbert. Project Scope includes the design and construction of several new water mains in the former Tankersley Water System for Tankersley Area I. Design and construction of a new water reservoir, water quality improvements, controls, and rehabilitation of existing above ground reservoir. Scope includes the restoration of the site and construction of onsite split stream ion-exchange nitrate treatment system to provide redundant Zone 3 water supply. 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. 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. Design and construction of new water distribution pipelines in the Town water service area, formerly a segment of the Tankersley water system in the area southwest of Greenfield Road and Queen Creek Road. 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. Design and construction 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. 273 Table of Contents WATER PROJECT DETAIL WA1410 – Zones 1 and 2 Split Valves Project Priority: 1.61 WA1440 – Gilbert Rd Water Line – Elliot to Water Tank Project Priority: 2.06 WA1450 – Transmission Main Assessment Phase 1 Project Priority: 2.51 WA1460 – Higley Road Water Line – Williams Field to Pecos Project Priority: 2.06 WA1530 – 148th St Water Line – Ocotillo to Chandler Heights Project Priority: 1.75 WA1542 – 2022 Vulnerability Assessment/ERP Project Priority: 2.29 WA1544 – Power and Pecos Water System Loop Project Priority: 3.00 Design and rehabilitation of structures within existing Zone Splits as well as place new Zone Split Valve Structures between Zones 1,2 & 3 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. Replacement of a 50+ year old Asbestos Concrete (AC) water main connecting Well 3, including water mains in Water Tank Road and Gilbert Road. Condition assessment of the 16” 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. 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. Design and construction of a new 8" waterline along 148th Street to provide looped distribution system service. Also extends an 8” water line along the mid-block private street between Ocotillo and Chandler Heights to loop service. Title IV Bioterrorism Act of 2002 requires validation of water and wastewater system vulnerabilities assessments and updates to the Emergency Response Plan (ERP) every five years. This project produces documents essential to business continuity efforts. 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. 274 Table of Contents WATER PROJECT DETAIL WA1546 – Transmission Main Assessment Phase 2 Project Priority: 3.00 WA1547 – Zone 1 System Connectivity Project Priority: 1.84 WA1557 – Site 8 Site Condition Repair Project Priority: 2.66 WA1579 – NWTP SCADA/I&C Support Services Project Priority: 1.45 WA1582 – NWTP South Reservoir Improvements Project Priority: 1.50 WA1584 – 2022 Int Water Resources Master Plan Project Priority: 3.00 WA1589 – NWTP Upgrades and Reconstruction Project Priority: 3.00 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. Design and construction of water distribution service loops in Zone 1 to provide improved water quality, fire protection, and redundancy. Project also includes approximately 340 LF of 8-inch waterline on Lindsay Road from the existing 8-inch stub from Baseline Rd south on Lindsay to Harwell Road. Repair the concrete pad for well 8 discharge pumps. Pad and concrete appurtenances have significant cracks in the surface. Protecting the sanitary seal for the well is critical. Complete inventory, assessment and analysis of existing electrical, instrumentation, and control (I&C) systems at the North Water Treatment Plant (NWTP). 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. Installation of total trihalomethanes (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. Gilbert updates the Integrated Water Resources Master Plan every five years. This includes updates to the planning framework, water resources, water system, wastewater system and reclaimed water system master plans. The water master plan will identify priorities of capital investment by year for the following 10 years. For FY 2023, the Water Quality Master Plan (WA1585) was combined with this project. In future years, these will be separate projects. Design and construction of a new 60 MGD 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. 275 Table of Contents WATER PROJECT DETAIL WA1590 – Well Site 3 Consolidated Canal Line Project Priority: 3.00 WA1593 – ICPMS Instrument Replacement Project Priority: 2.00 WA1594 – SVWTP Raw Water Cathodic Protection Project Priority: 2.61 WA1595 – Power Road Water Line – Ray to Williams Field Project Priority: 1.45 WA1599 – Exploratory Borehole Assessment Project Priority: 1.00 WA1600 – Stratland Estates Evaluation Project Priority: 2.44 WA1601 – Guadalupe Rd Water Line Abandonment – Power to Recker Project Priority: 2.65 WA1603 – Site 21 Booster Upgrades Project Priority: 2.29 WA1607 – NWTP Electrical Building A Rehab 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. Replacement of the Inductively Coupled Plasma Mass Spectrometry (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. 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 National Association of Corrosion Engineers (NACE) standards. Abandon existing water line that runs along the Roosevelt Water Conservation District (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. Exploratory drilling of a borehole near the intersection of Val Vista Road and Ocotillo Road to determine if the groundwater in the area meets criteria for a future potable water well. Investigation and remediation of water and wastewater infrastructure throughout the Stratland Estates subdivision. Abandon parallel water main in Guadalupe Road from Recker Road to Power Road to support improved water quality in Zone 4. Design and construction of improvements at Site 21, near Riggs Road and Recker Road, to improve site access and function. Work includes modification of the existing Motor Control Center (MCC) and Programmable Logic Controller (PLC). Design and construction for the replacement end of life electrical switchgear and appurtenances in Building A at the North Water Treatment Plant. 276 Table of Contents WATER PROJECT DETAIL WA1608 – Site 35 New Well Development Project Priority: 2.78 Design and pilot testing of five probable new well sites in coordination with new developments. This work will provide knowledge of new well capacity to support water system resiliency and growth. Project includes site investigations to appropriately locate and design new well locations. 277 Table of Contents WASTEWATER PROJECT LOCATOR 278 Table of Contents WASTEWATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs System Relief Sewers Phase 1 WW0690 7,533 3,206 4,327 - - - - - - Candlewood Lift Station & Force Main WW0700 10,156 8,891 1,265 - - - - - - GWRP Expansion Phase 3 WW0750 46,315 45,341 974 - - - - - - South Recharge Site Phase 2 WW0770 10,508 5,308 5,200 - - - - - - Cactus Yards Recl Water Recovery Well WW0890 2,877 855 2,022 - - - - - - Aquifer Storage and Recovery Wells WW0940 9,161 73 2,204 - - 6,884 - - - Riparian Distribution Structure WW0960 2,978 - 978 2,000 - - - - - GWRP Various Plant Improvements WW0970 27,319 3,055 9,686 4,826 3,518 3,198 3,036 - - System Wide Force Main Retrofit WW1050 23,921 1,870 5,238 1,308 1,308 1,308 1,236 11,653 - Concrete Pipe Gravity Sewer Rehab WW1060 13,574 2,160 11,414 - - - - - - Northeast Wastewater Basin Outfall WW1070 4,591 - - - - - - 4,591 - Recker and Warner Valve Vault WW1080 715 536 179 - - - - - - Neely Activated Sludge Pump Station Repl WW1090 7,003 633 6,370 - - - - - - Neely Oxidation Ditch Rotor Repl WW1100 9,045 731 8,314 - - - - - - Neely Effluent Filter Replacement WW1110 11,233 670 10,563 - - - - - - Neely Odor Control System WW1130 1,003 3 1,000 - - - - - - GWRP Repair and Replacement Phase 3 WW1140 20,540 19,017 1,523 - - - - - - Layton Lakes Odor Control WW1160 2,060 165 1,895 - - - - - - Western Canal Odor Control WW1170 1,378 231 627 - 520 - - - - Gilbert and Ray Sewer Outfall WW1180 809 96 713 - - - - - - GWRP Expansion Phase 4 WW1200 91,805 - - - - - - 91,805 - Val Vista Reclaimed Water Line WW1210 4,349 - - - 4,349 - - - - Riggs Reclaimed Water Line WW1220 4,349 - - - 4,349 - - - - Neely Admin Building Repairs WW1231 1,706 79 1,627 - - - - - - Reservoir 3 Reclaimed Recovery Well WW1233 4,054 - - - - 4,054 - - - Higley Reclaimed Water Line WW1234 3,739 - - - - 3,739 - - - SASC Odor Control Site WW1235 2,429 - - 2,429 - - - - - Islands Lift Station Improvements WW1237 1,764 - - - 1,764 - - - - Lift Station Property Acquisition WW1238 323 - - - - 323 - - - Manhole Rehabilitation Phase 1 WW1242 7,270 13 7,257 - - - - - - Agritopia Odor Control Site WW1243 2,725 - - - - 2,725 - - - Reclaimed - Greenfield Rd Rehab WW1244 35 - 35 - - - - - - Neely Fire Suppression System Repl WW1245 216 207 9 - - - - - - Western Canal ACP Replacement WW1246 31 31 - - - - - - - 8" WW Line Repair - Power Line WW1247 274 274 - - - - - - - Manhole Rehabilitation Phase 2 WW1248 7,346 - 7,346 - - - - - - South Gilbert Odor Control Sites WW1250 6,422 - - 2,000 500 2,000 1,922 - - Layton Lakes/Crossroads Lift Station WW1251 3,459 - 3,459 - - - - - - Commons Lift Station Improvements WW1252 1,926 - 335 1,591 - - - - - Oak Sewer Realignment WW1253 862 - - 862 - - - - - Neely Area Parallel Relief Sewers WW1255 5,906 - - - - - - 5,906 - Greenfield Area Parallel Relief Sewers WW1256 2,953 - - - - - - 2,953 - 94,560 $ 15,016 $ 16,308 $ 24,231 $ 6,194 $ 116,908 TRUE TRUE TRUE TRUE TRUE Total Capital Expenses $ 366,662 TRUE $ 93,445 $ TRUE 279 TRUE $ - TRUE Table of Contents WASTEWATER PROJECT SUMMARY Capital Sources: (1,000s) Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs 2018 WRMPC Bonds 43,121 43,121 - - - - - - - Wastewater Repl Fund 137,538 34,900 69,821 5,404 3,296 2,673 2,906 18,538 - Wastewater Fund 52,776 5,836 12,267 9,612 4,314 12,868 3,288 4,591 - Wastewater SDF 1,134 1,134 - - - - - - - Greenfield Wastewater SDF 21,360 6,098 8,378 - - 6,884 - - - Neely Wastewater SDF 6,450 2,356 4,094 - - - - - - Future Growth Funding 104,283 - - - 8,698 1,806 - 93,779 - 94,560 $ 15,016 $ 16,308 $ 24,231 6,194 $ 116,908 Total Operation and Maintenance Impact 9 337 689 689 719 - Total Revenue - - - - - - Total Sources $ 366,662 $ 93,445 $ $ Operation and Maintenance Impact (1,000s) Net Additional Cost $ 280 9 $ 337 $ 689 $ 689 $ 719 $ - $ - Table of Contents WASTEWATER PROJECT DETAIL WW0690 – System Relief Sewers Phase 1 Project Priority: 3.00 WW0700 – Candlewood Lift Station & Force Main Project Priority: 3.00 WW0750 – GWRP Expansion Phase 3 Project Priority: 3.00 WW0770 – South Recharge Site Phase 2 Project Priority: 3.00 WW0890 –Cactus Yards Recl Water Recovery Well Project Priority: 3.00 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). Design and construction of three additional parallel relief sewers in Beyond 10 Years to support the build-out of wastewater collection system to include a parallel sewer line in Houston Avenue from Burk Street to Palm Street (0.3 miles in length), a parallel sewer line in Warner Road from Jacob Street to Gilbert Road (0.5 miles in length), and a parallel sewer line in Warner Road from Greenfield Road to Coronado Road (0.5 miles in length). Capacity flow monitoring of the existing sewer lines in all of these areas will routinely be conducted and adjustments to the project schedules made based on data collection results. 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. 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 phase of the GWRP is in tandem with WW1140 and provides for expansion of the plant to 30 Million Gallons per Day (MGD) capacity to accommodate new flows. Design and construction of this phase (Phase 3) of the GWRP is scheduled to be completed by the end of 2020 and bring Gilbert's share of the total capacity to 12 MGD. A pre-design effort for this phase began in FY 2015. Gilbert’s share of the Phase 3 expansion will be 4 MGD. The plant will produce high quality reclaimed water suitable for direct reuse for landscape irrigation and groundwater recharge. GWRP Phase 4 expansion will be completed under project WW1200 bringing the ultimate plant capacity to 56 MGD. 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. Design and construction of a reclaimed water recovery well at Cactus Yards and the Salt River Project power line easement. 281 Table of Contents WASTEWATER PROJECT DETAIL WW0940 – Aquifer Storage and Recovery Wells Project Priority: 1.92 WW0960 – Riparian Distribution Structure Project Priority: 2.22 WW0970 – GWRP Various Plant Improvements Project Priority: 3.00 WW1050 – System Wide Force Main Retrofit Project Priority: 3.00 WW1060 – Concrete Pipe Gravity Sewer Rehab Project Priority: 3.00 Design and installation of 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. Project scope includes a study phase which will site the four ASR wells and drill pilot holes to validate recharge feasibility at the proposed locations. Per the 2012 Integrated Water Resources Master Plan recommendations, this project will install a pipe parallel to the existing 10" pipe into the Recharge Facility, expand the distribution box to accommodate the increased flow from 4 MGD to 8 MGD, and eliminate an 18” pipe to basins three and four. This project also includes retro-fitting the manual gate valves to be motorized and SCADA controlled at the Riparian Preserve at Water Ranch. Project will evaluate inlet design for alternative surface water recharge alternatives. 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. 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. This phase is completed when construction drawings and specifications are ready for solicitation of construction pricing. 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. 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 2.5 miles of the Western Canal Sewer as required based on phase one video assessments of pipeline condition. 282 Table of Contents WASTEWATER PROJECT DETAIL WW1080 – Recker and Warner Valve Vault Project Priority: 3.00 WW1090 – Neely Activated Sludge Pump Station Repl Project Priority: 3.00 WW1100 – Neely Oxidation Ditch Rotor Repl Project Priority: 3.00 WW1110 – Neely Effluent Filter Replacement Project Priority: 3.00 WW1130 – NWRP Odor Control System Project Priority: 2.44 WW1140 – GWRP Repair and Replacement Phase 3 Project Priority: 3.00 Design and construction of 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. 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. 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. 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. 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. 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. 283 Table of Contents WASTEWATER PROJECT DETAIL WW1160 – Layton Lakes Odor Control Project Priority: 3.00 WW1170 – Western Canal Odor Control Project Priority: 3.00 WW1180 – Sewer Outfall Structure – Gilbert and Ray Project Priority: 3.00 WW1231 – Neely Admin Building Repairs Project Priority: 3.00 WW1242 – Manhole Rehabilitation Phase 1 Project Priority: 2.84 WW1244 – Reclaimed - Greenfield Rd Rehab Project Priority: 2.84 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. Design and construction of an odor and corrosion control chemical injection station along 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. Design and reconstruction of 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. Built in 1987, the administration building and electrical building at the Neely Water Reclamation Facility are nearing the end of their useful lives. 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 within the structures, ensure the cost benefit is appropriate, and provide adequate space for current and future operations, a condition and space needs assessment was 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. Rehabilitation of degrading sanitary sewer manhole benches, chimney, and cone sections south of Williams Field Road. Project focuses on addressing corrosionrelated impacts through the use of inert materials and providing for long-term structural integrity. Assessment, repair, and rehabilitation of approximately 19,000 linear feet of 30" reclaimed water line serving south Gilbert. Project will be completed in two phases. Phase 1 includes assessment of the full pipe length and structural relining of the segment under SR202 Freeway. Phase 2 will repair, replace, or rehabilitate those sections that are identified in Phase 1 as needing service. 284 Table of Contents WASTEWATER PROJECT DETAIL WW1245 – Neely Fire Suppression System Repl Project Priority: 3.00 WW1248 – Manhole Rehabilitation Phase 2 Project Priority: 2.84 WW1251 – Layton Lakes/Crossroads Lift Station Project Priority: 2.00 WW1252 – Commons Lift Station Improvements Project Priority: 2.00 Replace the existing fire suppression system at the Neely Water Reclamation Plant. Rehabilitation of degrading sanitary sewer manhole benches, chimney, and cone sections on the areas north of SR202. Project focuses on addressing corrosionrelated impacts through the use of inert materials and providing for long-term structural integrity. This is Phase 2 of Manhole Rehabilitation. Repair and replacement of a concrete surfaces, valves, accessways, and gates at both lift stations, including recoating of appropriate surfaces. The Layton Lakes Lift Station is located near Lindsay Road and Queen Creek Boulevard, and the Crossroads Lift Station is near Ray Road and Santan Village Parkway. Evaluate and develop options to improve site operations at the Commons Lift Station, located near Gilbert Road and Williams Field Road. Work to include pump station efficiencies, pump operation optimization, and force main rehabilitation. 285 Table of Contents PARKS & RECREATION PROJECT LOCATOR 286 Table of Contents PARKS & RECREATION PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs Freestone Park Expansion - North PR0030 25,011 - - - - - - 25,011 - Freestone Skate and Tennis Facility PR0240 8,803 - - - - - - 8,803 - Gilbert Regional Park Phase 1A & 1B PR0310 41,240 39,792 1,448 - - - - - - Desert Sky Park Phase 1 PR0320 35,267 35,237 30 - - - - - - Marathon Trail Improvements PR0330 22,963 - - - - 22,963 - - - Culture and Education Center PR0370 78,742 - - - - - - 78,742 - Crossroads Park Phase 2 PR0390 11,949 24 - - - - - 11,925 - Freestone Recreation Center Pool PR0420 25,129 - - - - - - 25,129 - Crossroads Park Lake Improvements PR0530 6,523 - - 6,523 - - - - - Parks and Trails Signs PR0560 233 133 100 - - - - - - Urban Lakes Renovation PR0570 20,902 1,372 - 19,530 - - - - - Rittenhouse Trail Improvements PR0580 10,519 - - - - - - 10,519 - Western Powerline Trail Phase 4 PR0620 5,897 485 5,412 - - - - - - McQueen Park Phase 4 PR0630 8,611 - - - - - - 8,611 - Riparian Education Center PR0710 6,357 - - 100 6,257 - - - - Santan Vista Trail Imp Phase 3 PR0850 10,649 4 - 10,645 - - - - - Shade Structures PR0920 548 186 362 - - - - - - Santan Vista Trail Imp Phase 4 PR0970 3,236 - - 3,236 - - - - - Santan Freeway Trail Imp West Leg PR1010 9,167 - - - - - 9,167 - - Santan Freeway Trail Imp East Leg PR1020 15,661 - - - - - - 15,661 - Playground Replacements PR1030 2,987 1,546 660 781 - - - - - Water Tower Plaza PR1040 5,862 43 4,819 1,000 - - - - - Riparian Preserve Yurts PR1070 1,415 - - - - - - 1,415 - Discovery Park Playground Structure PR1080 2,013 - - - - - 2,013 - - Western Powerline Trail Phase 5 PR1100 2,875 - - - - - - - 2,875 SERL Parking Lot Connection PR1110 3,570 24 - 3,546 - - - - - Western Powerline Trail Overpass PR1130 2,170 2,096 74 - - - - - - Irrigation System Replacements PR1160 15,815 - - 15,815 - - - - - Santan Vista Trail Imp Phase 5 PR1210 4,171 - - - - - - 4,171 - Trail Lighting PR1230 13,189 - - - - - 13,189 - - Cosmo Park Turf Project PR1240 1,592 - - - - - 1,592 - - Trail Crossings at RR Tracks Study PR1270 415 - - - - - 415 - - Cactus Yards Parking Lot PR1290 4,337 - - 4,337 - - - - - Trails Priority Assessment PR1300 233 55 178 - - - - - - Trail Safety Crossing Improvements PR1310 360 114 6 240 - - - - - Nichols Park at Water Ranch Phase 2 PR1311 33,325 - - - - - - 33,325 - Gilbert Youth Soccer Complex Phase 2 PR1312 32,881 - - - - - - 32,881 - Williams Field Pool Renovation PR1313 983 355 628 - - - - - - Marathon Trail Crossing at Pecos PR1314 889 - - 889 - - - - - Marathon Trail Crossing at Higley PR1315 791 - - 791 - - - - - Heritage Trail Crossing at Guadalupe PR1316 667 - 667 - - - - - - San Tan Vista Trail Crossing at Pecos PR1317 585 - 585 - - - - - - Heritage Trail Crossing at Lindsay PR1318 200 - 200 - - - - - - Marathon Trail at Power and Guadalupe PR1319 1,839 - - 1,839 - - - - - San Tan Vista Trail Crossing at Ray PR1320 517 - 517 - - - - - - Gilbert Regional Park Phase 2 and 3 PR1321 164,116 - - - - - 56,323 107,793 - Desert Sky Park Phase 2 PR1322 72,628 - 1,000 8,528 63,100 - - - - Marathon Trail Crossing at Power PR1323 147 - 147 - - - - - - Queen Creek and Sonoqui Wash Trail PR1324 147 - - 147 - - - - - Mesquite Aquatic Center Improvements PR1325 16,829 - - - 16,829 - - - - Freestone Park Pickleball Complex PR1326 5,910 - - 5,910 - - - - - Queen Creek Wash Crossing at Higley PR1327 1,085 - 1,085 - - - - - - Western Powerline Trail Water Feature PR1328 632 - 632 - - - - - - Trail System Repairs PR1329 501 - 167 167 167 - - - - Vehicular Shade Structures PR1330 1,820 - - - - - - 1,820 - 287 Table of Contents PARKS & RECREATION PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs Cactus Yards Ballfield Improvements PR1331 2,386 - - 2,386 - - - - - Freestone Rec Gymnasium Expansion PR1332 14,429 - - - - 14,429 - - - Crossroads Dog Park Improvements PR1333 4,333 - - 4,333 - - - - - SERL Furniture Replacement PR1334 408 - - - 408 - - - - Page Park Recreational Improvements PR1335 4,208 - - 4,208 - - - - - Parks Facility Fiber Connection PR1336 532 - 532 - - - - - - Parks and Rec Master Plan Update PR1337 455 - 455 - - - - - - Freestone Park Ballfield Imp PR1338 14,800 - - - - 14,800 - - - Gilbert Road Multiuse Path PR1340 218 - 218 - - - - - - Trail Right-of-Way Assessment PR1341 193 - 193 - - - - - - Regional Park Drive Extension PR1342 5,640 - - 846 4,794 - - - - Perry Pool Renovation PR1343 926 - 926 - - - - - - Total Capital Expenses $ Capital Sources (1,000s) 2009 PFMPC Bonds 793,431 $ 81,466 $ 21,041 $ 95,797 $ 91,555 $ 52,192 $ 82,699 $ 365,806 $ 2,875 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Prior Years FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs 10,268 10,268 - - - - - - - 1 1 - - - - - - - 2022 GO Bonds (Transport) 5,706 - 2,187 3,519 - - - - - 2024 Potential Parks Bonds 278,153 - - 17,168 60,232 22,874 70,086 107,793 - 2028 Potential Parks Bonds 169,742 - - - - - - 169,742 - Maricopa County 317 317 - - - - - - - Developer Contribution 89 89 - - - - - - - Salt River Project 19 19 - - - - - - - 10,400 715 491 463 317 8,414 - - - 437 (9,590) 1,808 (463) 8,414 (8,325) 8,593 - - General Repl Fund 55,102 484 6,421 40,630 167 7,400 - - - General Fund 47,287 4,616 5,392 19,070 4,969 7,400 4,020 1,820 - Water Fund 876 - - - 876 - - - - Wastewater Fund 976 - - - 976 - - - - Park SDF 55,985 20,203 4,742 11,764 932 - - 18,344 - Future Growth Funding 93,826 - - - 8,415 14,429 - 68,107 2,875 Park SDF - Prior to 2012 35,835 35,835 - - - - - - - Private Fund 6,357 - - 100 6,257 - - - - 8 8 - - - - - - - 22,047 18,501 - 3,546 - - - - - 2001 GO Bonds 02-03 CIP Outside Sources CIP O/S Revolving Fund Investment Income Miscellaneous Total Sources $ 793,431 $ 81,466 $ 21,041 $ 95,797 $ 91,555 $ 52,192 $ 82,699 $ 365,806 Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact 4 17 34 46 78 - Total Revenue - - - - - - Net Additional Cost $ 288 4 $ 17 $ 34 $ 46 $ 78 $ - $ 2,875 Table of Contents PARKS & RECREATION PROJECT DETAIL PR0310 – Gilbert Regional Park Phase 1A & 1B Project Priority: 3.00 PR0320 – Desert Sky Park Phase 1 Project Priority: 3.00 PR0560 – Parks and Trails Signs Project Priority: 3.00 PR0620 – Powerline Trail Phase 4 – Val Vista to Greenfield Project Priority: 1.61 PR0920 – Shade Structures Project Priority: 3.00 PR1030 – Playground Replacements Project Priority: 2.83 PR1040 – Water Tower Plaza – Repairs and Upgrades Project Priority: 1.92 PR1130 – Western Powerline Trail Overpass – UPRR Pedestrian Crossing Project Priority: 3.00 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. 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. Includes reclaimed water line and reclaimed water recovery for peak irrigation demands. Project may involve partnership opportunities for the development of the site. 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. Multi-use trail improvements along the Western Canal/Powerline corridor from ½ mile east of Val Vista Road to Greenfield Road. Installation of shade structures over playground equipment and other park amenities such as sports fields, picnic areas, and bleachers in various parks. Replace 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, and Cosmo. Upgrade and replace the splash pad operating system to include piping, nozzle replacements, and electrical system upgrades. Construct a grade separated pedestrian crossing over the Union Pacific Railroad (UPRR) at the intersection of the Western Powerline Trail (WPT) approximately ½ 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. 289 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1300 – Trails Priority Assessment Project Priority: 3.00 PR1310 – Trail Safety Crossing Improvements Project Priority: 3.00 PR1313 – Williams Field Pool Renovation Project Priority: 1.84 PR1316 – Heritage Trail Crossing at Guadalupe Project Priority: 2.28 PR1317 – San Tan Vista Trail Crossing at Pecos Project Priority: 2.28 PR1318 – Heritage Trail Crossing at Lindsay Project Priority: 2.28 PR1320 – San Tan Vista Trail Crossing at Ray Project Priority: 2.28 PR1322 – Desert Sky Park Phase 2 Project Priority: 2.55 Assessment and prioritization of the needs of all the trail components as projected in the 2014 Parks, Recreation and Trails Master Plan. 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. Design and construction to renovate Williams Field High School built in 2008. This project's scope includes repairs of the pool's surface, decking, tiles, plumbing, waterlines, drains, and other necessary repairs. The scope will include modifications to accommodate VGBA and ADA requirements. Design and construction of a trail crossing at the Heritage Trail and Guadalupe Road. Improvements may include signs and markings, sidewalk, and driveway work. Also, includes the installation of a Pedestrian Pole Mounted Beacon at each approach. Design and construction of the San Tan Vista Trail crossing at Pecos by providing an enhanced path to the signal and signage directing users to the signal. Design and construction of safety improvements at the Heritage Trail crossing at Lindsay Road. Improvements may include signs and markings, driveways, raised median, and sidewalk improvements. Design and construction of trail Improvements at the San Tan Vista Trail and Ray Road Crossing. The improvements may include signs and markings, driveways, sidewalks, and the installation of a Pedestrian Hybrid Beacon. 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. Includes reclaimed water line and reclaimed water recovery for peak irrigation demands. Project may involve partnership opportunities for the development of the site. This project will focus on the build-out of the future phase(s) of Desert Sky Park. 290 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1323 – Marathon Trail Crossing at Power – Power and Queen Creek Wash Project Priority: 1.61 PR1323 – Queen Creek Wash Crossing at Higley – Higley and Gilbert Regional Park Project Priority: 2.65 PR1328 – Western Powerline Trail Water Feature – Heritage District Project Priority: 3.00 PR1329 – Trail System Repairs Project Priority: 2.67 PR1336 – Parks Facility Fiber Connection Project Priority: 3.00 PR1337 – Parks and Rec Master Plan Update Project Priority: 3.00 PR1340 – Gilbert Road Multiuse Path – Elliot to Warner Project Priority: 3.00 PR1341 – Trail Right-of-Way Assessment Project Priority: 3.00 Assessment to evaluate the best alternative for the crossing at Power Road for completion of a grade-separated or signalized crossing of Power Road for the Queen Creek Wash Trail/Maricopa Trail. Design and construction of a grade-separated multi-use path crossing from Higley Road to Gilbert Regional Park. Design and Construction of improvements to existing water features and hardscapes along the Western Powerline Trail at Gilbert Road in the Heritage District. Repair and/or replace concrete multi-use pathways throughout Gilbert. Locations will be the Eastern Canal between Warner Road and Guadalupe Road, the Western Power Line Trial between Gilbert Road ½ mile east of Val Vista, and the Consolidated Canal between Warner Road and Guadalupe Road. Design and construction of network connections to Park facilities in accordance with the Town's Fiber Optic Implementation Plan completed in 2020. Parks facilities to include: McQueen Activity Center, Heritage Center, Community Center, and Cactus Yards. Update of Parks and Recreation's 2013 Master Plan to maintain the Parks Department national accreditation. This Master Plan will also include an update of the fields needs assessment. Assessment for a multi-use path and buffered bike lane along Gilbert Road from Elliot to Warner Road. Assessment and inventory of rights-of-way for all trails and paths within the Town of Gilbert. Work will include determination of existing and required land rights, agreements and rights-of-way for legal access to the trail and multi-use path system. Assessment will include costs and an implementation plan that provides methods to acquire the proper and legal access to the trail and multi-use path system. 291 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1343 – Perry Pool Renovation Project Priority: 2.67 Design and construction to renovate Perry High School pool built in 2008. This project's scope includes repairs of the pool's surface, decking, tiles, plumbing, waterlines, drains, and other necessary repairs. The scope will include modifications to accommodate Virginia Graeme Baker Pool and Spa Safety Act (VGBA) and ADA requirements. 292 Table of Contents Debt Service __________________________________________ Debt Service Shaping a new tomorrow, today. 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, 2022: 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 $ 298,465,000 582,020,000 30,365,000 32,640,000 2,840,000 Total Bonds Outstanding $ 946,330,000 Improvement District 0% Subordinate Lien Pledged Revenue Obligations Public Facility 3% Municipal Property Corporation 3% General Obligation 32% Water Resource Municipal Property Corporation 62% Moody's Aaa N/R Aa1 Aa1 Aa1 Bond Ratings General Obligation Bonds Water Resources Municipal Property Corporation Public Facilities Municipal Property Corporation Subordinate Lien Pledge Revenue Obligations Improvement District Bonds 295 Standard & Poor's Fitch Ratings AAA AAA AAA AAA AAA AAA AAA AAA AAN/R 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 2013/2014 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022 2022/2023 Net Assessed Limited Property Valuation* $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 2,990,879,633 Percent Change -4.88% 9.39% 6.40% 7.26% 6.39% 7.14% 8.24% 7.09% 7.24% 6.65% Property Tax Levy $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 29,600,000 *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 $3,500,000,000 $3,000,000,000 $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 $500,000,000 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 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. 296 Table of Contents DEBT SERVICE 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: Election Date Nov 2001 May 2003 Mar 2006 Nov 2007 Nov 2018 Nov 2021 Purpose Authorized Issued Remaining 20% WW/Street/Park/Storm/PS Streets Streets/Parks Streets Public Safety Streets/Transportation $ 57,481,000 $ 80,000,000 $ 85,000,000 $174,000,000 $ 65,350,000 $515,000,000 $ 45,722,000 $ 80,000,000 $ 85,000,000 $ 173,993,080 $ 65,340,778 $ 201,394,600 $11,759,000 $ $ $ $ $313,605,400 *** *** *** Remaining authorization is a de minimis amount The information below shows the legal bonding limit for General Obligation bonds as of July 1, 2022. 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 Less: Unamortized 2022 Premium Counted Against Capacity Unused 20% Debt Capacity $ 4,101,111,156 246,066,669 $ 246,066,669 $ 4,101,111,156 820,222,231 (298,465,000) (3,634,843) (4,015,062) (12,484,600) $ 514,107,327 The following table provides the detail for the FY 2023 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 GO Series 2022 Revenue Debt Issued $121,670,000 $15,020,000 $61,730,000 $188,910,000 Debt Outstanding $42,430,000 $15,020,000 $52,105 $188,910,000 Tax Supported Debt Payments $1,690,000 $15,625,000 $5,080,000 $7,205,000 Total General Obligation $387,330,000 $246,412,105 $29,600,000 The last General Obligation Bond sale occurred in April 2022. The 2022 issue used the November 2021 authorization. That issue received a AAA bond rating from Moody’s and S&P. This is the highest rating possible. Because of the strength of our bonds and the higher demand it allowed us to reprice 297 Table of Contents DEBT SERVICE significant portions of our issuance, reducing costs about $800,000 lower than what was originally forecasted. 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 2022-23 is $29.6m ($.9897 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 May 2022, Gilbert issued debt for the North Water Treatment Plant and other water projects. 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. 298 Table of Contents DEBT SERVICE The following table indicates the principal amount of debt paid annually by type of debt: Fiscal Year General Obligation MPC Public Facilities MPC Water Resources Subordinate Lien Improvement District 2023 $20,330,000 $5,500,000 $8,780,000 $850,000 $350,000 2024 20,005,000 5,770,000 20,155,000 895,000 370,000 2025 22,630,000 6,055,000 21,170,000 935,000 390,000 2026 25,440,000 6,360,000 22,260,000 985,000 405,000 2027 10,470,000 6,680,000 23,305,000 1,035,000 425,000 2028 10,980,000 - 24,485,000 1,085,000 440,000 2029 11,455,000 - 25,510,000 1,140,000 460,000 2030 11,950,000 - 26,625,000 1,195,000 - 2031 12,535,000 - 26,645,000 1,235,000 - 2032 13,155,000 - 23,575,000 1,275,000 - 2033 13,795,000 - 24,750,000 1,320,000 - 2034 14,350,000 - 25,985,000 1,365,000 - 2035 14,925,000 - 27,285,000 1,415,000 - 2036 15,460,000 - 28,645,000 1,470,000 - 2037 15,950,000 - 26,480,000 1,525,000 - 2038 16,430,000 - 27,765,000 1,580,000 - 2039 16,930,000 - 29,110,000 1,640,000 - 2040 10,175,000 - 30,445,000 1,695,000 - 2041 10,555,000 - 31,690,000 1,810,000 - 2042 10,945,000 - 32,985,000 1,900,000 - 2043 - - 34,330,000 1,995,000 - 2044 - - 7,380,000 2,095,000 - 2045 - - 7,685,000 2,200,000 - 2046 - - 7,995,000 - - 2047 - - 8,320,000 - - 2048 - - 8,660,000 - - $298,465,000 $30,365,000 $582,020,000 $32,640,000 $2,840,000 299 Table of Contents DEBT SERVICE The following table indicates the total interest payments per year by type of debt: Fiscal Year General Obligation MPC Public Facilities MPC Water Resources Subordinate Lien Improvement District 2023 $9,263,175 $1,508,250 $17,453,053 $1,408,706 $135,965 2024 11,100,950 1,243,250 25,765,088 1,366,206 117,595 2025 10,011,675 954,750 24,743,338 1,321,456 98,203 2026 8,832,600 652,000 23,670,088 1,274,706 77,918 2027 7,958,350 334,000 22,616,013 1,225,456 56,743 2028 7,446,600 - 21,434,513 1,173,706 34,680 2029 6,970,000 - 20,416,575 1,119,456 11,730 2030 6,471,950 - 19,289,250 1,062,456 - 2031 5,887,300 - 18,004,250 1,023,619 - 2032 5,273,750 - 16,633,725 981,938 - 2033 4,629,725 - 15,458,100 937,313 - 2034 4,076,325 - 14,223,425 891,113 - 2035 3,498,350 - 12,926,825 843,338 - 2036 2,965,438 - 11,565,025 786,738 - 2037 2,482,391 - 10,135,150 733,450 - 2038 2,000,600 - 8,854,125 678,169 - 2039 1,497,819 - 7,507,350 620,894 - 2040 963,797 - 6,170,700 561,444 - 2041 588,066 - 4,928,000 500,000 - 2042 198,378 - 3,634,500 409,500 - 2043 - - 2,288,200 314,500 - 2044 - - 1,454,000 214,750 - 2045 - - 1,152,700 110,000 - 2046 - - 839,100 - - 2047 - - 512,800 - - 2048 - - 173,200 - - $102,117,238 $4,692,250 $311,849,091 $19,558,913 $532,833 300 Table of Contents DEBT SERVICE PERSONNEL BY ACTIVITY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 General Obligation Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations 40,596,226 625,658 15,656,300 9,809,313 3,621,250 2,263,956 25,887,038 733,623 16,816,275 9,819,813 3,620,500 2,258,956 27,198,340 4,223,350 7,016,190 10,034,070 3,628,250 2,264,210 27,198,340 622,300 7,132,070 9,811,570 3,628,250 2,264,210 29,600,540 3,786,410 7,018,290 22,535,820 3,627,000 2,263,710 $ 72,572,703 $ 59,136,205 $ 54,364,410 $ 50,656,740 $ 68,831,770 EXPENSES BY CATEGORY Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Personnel Supplies & Contractual Capital Outlay 72,572,703 - 59,136,205 - 54,364,410 - 50,656,740 - 68,831,770 - $ 72,572,703 $ 59,136,205 $ 54,364,410 $ 50,656,740 $ 68,831,770 OPERATING RESULTS Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Total Revenues Transfers In 24,972,353 31,338,878 26,627,202 32,512,207 32,048,350 28,220,220 28,407,300 28,336,100 33,386,410 42,444,820 Total Sources $ 56,311,231 $ 59,139,409 $ 60,268,570 $ 56,743,400 $ 75,831,230 Total Expenses Transfers Out 72,572,703 - 59,136,205 - 54,364,410 - 50,656,740 - 68,831,770 - Total Uses $ 72,572,703 $ 59,136,205 $ 54,364,410 $ 50,656,740 $ 68,831,770 Net Operating Result $ (16,261,472) $ $ 5,904,160 $ 6,086,660 $ 6,999,460 Total Expenses Total Expenses 3,204 301 Table of Contents 302 Table of Contents Appendix __________________________________________ Personnel Detail Capital Outlay Transfer Detail and Summary Schedules A-G Glossary/Acronyms Shaping a new tomorrow, today. Table of Contents Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 GENERAL FUND Mayor and Council Mayor's Aide Council Aide Total Mayor and Council 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 Manager Town Manager Assistant Town Manager Chief Performance Officer Chief Innovation Officer Community Resources Program Supervisor Assistant to Town Manager Lead Data Analyst Volunteer and Community Resource Manager Executive Administrative Assistant Intern Total Manager 1.00 3.00 0.00 1.00 0.35 1.00 0.00 0.00 1.00 0.00 7.35 1.00 3.00 0.00 0.00 0.35 2.00 0.00 1.00 1.00 0.00 8.35 1.00 3.00 0.00 0.00 0.35 2.00 0.00 1.00 1.00 0.00 8.35 1.00 3.00 1.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 7.00 1.00 3.00 1.00 0.00 0.00 1.00 1.00 0.00 1.00 0.50 8.50 Community Resources Community Resources Program Supervisor Volunteer and Community Resource Manager Total Community Resources 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.35 1.00 1.35 0.35 1.00 1.35 Emergency Operations Emergency Management Coordinator Health and Safety Analyst Safety Manager Total Emergency Operations 1.00 1.00 0.00 2.00 1.00 1.00 0.00 2.00 1.00 1.00 1.00 3.00 1.00 0.00 0.00 1.00 1.00 0.00 0.00 1.00 Safety Town Safety Coordinator Safety Manager Total Safety 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 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 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 3.00 1.00 1.00 2.00 1.00 1.00 1.00 2.00 1.00 1.00 14.00 Intergovernmental Intergovernmental Relations Manager Intergovernmental Affairs DIrector Total Intergovernmental 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 2.00 305 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Economic Development Economic Development Director Economic Development Deputy Director Redevelopment Program Manager Business Attraction Administrator Data Scientist Tourism Administrator Redevelopment Specialist Administrative Assistant Economic Development Project Manager Total Economic Development 1.00 1.00 1.00 1.00 1.00 0.00 0.00 1.00 2.00 8.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 2.00 9.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 2.00 9.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 2.00 9.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 2.00 9.00 Information Technology: Information Technology Administration IT Project Manager IT Project Supervisor IT Trainer Chief Technology Officer Administrative Assistant Deputy Chief Technology Officer Total Information Technology Administration 0.00 0.00 0.00 1.00 1.00 0.00 2.00 2.00 0.00 1.00 1.00 1.00 1.00 6.00 2.00 0.00 1.00 1.00 1.00 1.00 6.00 1.00 1.00 1.00 1.00 1.00 1.00 6.00 1.00 1.00 1.00 1.00 1.00 1.00 6.00 Applications Support IT Applications Manager IT Application Supervisor Project Manager Data Architect Chief Information Security Officer Applications Analyst Database Administrator Total Applications Support 2.00 0.00 1.00 1.00 1.00 9.00 2.00 16.00 2.00 0.00 0.00 1.00 0.00 10.00 1.00 14.00 2.00 0.00 0.00 1.00 0.00 10.00 1.00 14.00 2.00 0.00 0.00 1.00 0.00 10.00 1.00 14.00 2.00 1.00 0.00 1.00 0.00 10.00 1.00 15.00 Desktop Support IT Desktop Manager Desktop Support Audio/Visual Technician IT Intern Total Desktop Support 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 1.00 9.00 1.00 0.50 11.50 1.00 9.00 2.00 0.50 12.50 Infrastructure Deputy Director/Infrastructure Manager IT Infrastructure Manager Systems Engineer Telecom Engineer Communications Engineer Network Engineer Communication Engineering Technician Audio/Visual Technician Total Infrastructure 1.00 0.00 4.00 1.00 1.00 2.00 1.00 1.00 11.00 0.00 1.00 4.00 1.00 1.00 2.00 1.00 0.00 10.00 0.00 1.00 4.00 1.00 1.00 2.00 1.00 0.00 10.00 0.00 1.00 3.00 1.00 1.00 3.00 1.00 0.00 10.00 0.00 1.00 3.00 2.00 1.00 3.00 1.00 0.00 11.00 306 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 0.50 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 1.00 1.00 1.00 4.00 0.50 1.00 8.50 IT Security Chief Information Security Officer IT Security Analyst Total IT Security 0.00 0.00 0.00 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 Total Information Technology 47.00 52.00 52.00 52.00 55.00 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 Human Resource Solution Manager Human Resources Specialist STEM Intern Administrative Assistant Receptionist People Data Strategist Total HR Administration 1.00 1.00 1.00 0.00 1.00 1.00 1.00 4.00 1.00 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 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 1.00 2.00 0.00 1.00 1.00 1.00 18.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 4.00 1.00 1.00 2.00 0.00 1.00 1.00 1.00 17.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 2.00 0.50 1.00 1.00 1.00 18.50 Learning and Development Organizational Development Manager Learning and Development Consultant Human Resources Specialist Administrative Assistant Total Learning and Development 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 1.00 0.00 4.00 1.00 2.00 1.00 0.00 4.00 Total Human Resources 20.00 21.00 22.00 21.00 22.50 Management and Budget Management and Budget Director Management and Budget Analyst Management and Budget Specialist Total Management and Budget 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 1.00 4.00 1.00 6.00 307 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 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 1.00 1.00 1.00 1.00 3.00 7.00 Legal Services: General Counsel Town Attorney Deputy Town Attorney Assistant Town Attorney Legal Intern Assistant Risk Manager Paralegal Legal Secretary Total General Counsel 1.00 1.00 3.00 0.00 1.00 1.00 1.00 8.00 1.00 1.00 3.00 0.00 1.00 1.00 1.00 8.00 1.00 1.00 3.00 0.00 1.00 1.00 1.00 8.00 1.00 1.00 3.00 0.00 1.00 1.00 1.00 8.00 1.00 1.00 3.00 0.25 0.00 2.00 1.00 8.25 Prosecutor Town Prosecutor Assistant Town Prosecutor Legal Secretary Prosecutor Administrative Supervisor Victim Advocate Paralegal Total Prosecutor 1.00 7.00 10.00 1.00 2.00 2.00 23.00 1.00 7.00 10.00 1.00 2.00 2.00 23.00 1.00 7.00 10.00 1.00 2.00 2.00 23.00 1.00 7.00 10.00 1.00 2.00 2.00 23.00 1.00 7.00 11.00 1.00 2.00 3.00 25.00 Total Legal Services 31.00 31.00 31.00 31.00 33.25 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 Analyst Accountant Accounts Payable Technician Accounting Technician Payroll Specialist Total Accounting 1.00 1.00 1.00 1.00 3.00 2.00 1.00 3.00 13.00 1.00 1.00 1.00 1.00 3.00 3.00 1.00 3.00 14.00 1.00 1.00 1.00 1.00 3.00 3.00 1.00 3.00 14.00 1.00 0.00 2.00 1.00 3.00 3.00 1.00 3.00 14.00 1.00 0.00 2.00 1.00 3.00 3.00 1.00 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 7.00 308 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Tax Compliance Tax Compliance Specialist Tax Compliance Analyst Tax Compliance Manager Tax Compliance Auditor Assistant Tax Compliance Manager Business Compliance Analyst Total Tax Compliance 1.00 1.50 1.00 2.00 0.00 0.00 5.50 1.00 1.50 1.00 3.00 0.00 0.00 6.50 1.00 1.50 1.00 3.00 0.00 0.00 6.50 0.00 1.00 1.00 2.50 1.00 1.00 6.50 0.00 1.00 1.00 3.00 1.00 1.00 7.00 Total Finance & Management Services 26.50 28.50 28.50 28.50 29.00 Municipal Court Presiding Judge Municipal Judge Commissioner Court Administrator Administrative Supervisor Deputy Court Administrator Court Services Clerk Court Enforcement Supervisor Security Officer Court Interpreter Pro Tem Judge Total Municipal Court 1.00 3.00 1.00 1.00 2.00 1.00 17.00 1.00 4.00 0.75 0.17 31.92 1.00 3.00 1.00 1.00 2.00 1.00 17.00 1.00 4.00 0.75 0.32 32.07 1.00 3.00 1.00 1.00 2.00 1.00 17.00 1.00 4.00 0.75 0.32 32.07 1.00 3.00 1.00 1.00 2.00 1.00 17.00 1.00 4.00 0.75 0.32 32.07 1.00 3.00 1.00 1.00 2.00 1.00 17.00 1.00 4.00 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 Receptionist Total Permits and Licensing 5.52 0.50 1.00 0.50 7.52 5.52 0.50 1.00 0.50 7.52 5.52 0.50 1.00 0.50 7.52 5.52 0.50 1.00 0.50 7.52 5.52 0.50 1.00 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 Building & Fire Plans Examiner Permit Technician Total Plan Review and Inspection - Building 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 4.00 20.55 0.75 9.00 0.80 6.00 4.00 20.55 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 1.00 5.00 1.00 14.00 7.00 1.00 5.00 1.00 14.00 309 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 0.00 0.00 0.00 0.00 0.00 0.00 Plan Review and Inspection - Fire Building & Fire Inspection Supervisor Building Inspector Plan Review Supervisor Building & Fire 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 1.00 2.45 0.25 1.00 0.20 1.00 2.45 Planning & Development Planning Manager Principal Planner Planner Planning Technician Planning Specialist 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 8.00 2.00 2.00 14.00 1.00 2.00 7.00 2.00 2.00 14.00 1.00 2.00 7.00 2.00 2.00 14.00 Transportation Planning Transportation Planning Manager Administrative Assisstant Transportation Planner Total Transportation Planning 1.00 0.00 1.00 2.00 1.00 0.00 2.00 3.00 1.00 0.00 2.00 3.00 1.00 0.00 2.00 3.00 1.00 0.50 2.00 3.50 Development Engineering Development Engineer Manager Engineering ROW Manager Administrative Assisstant Development Engineer Total Development Engineering 1.00 0.00 0.00 3.00 4.00 1.00 0.00 0.00 3.00 4.00 1.00 0.50 0.00 3.00 4.50 1.00 0.50 0.00 3.00 4.50 1.00 0.50 0.50 4.00 6.00 Total Development Services 74.32 75.32 76.82 76.82 78.82 Police Department: Police Administration Police Chief Assistant Police Chief Administrative Assistant Total Police Administration 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 1.00 2.00 1.00 4.00 Support Administration Police Commander Administrative Assistant Total Support 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 2.00 310 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Communications Police Communications Manager Police Communications Shift Supervisor Dispatcher Total Communications 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 1.00 7.00 41.50 49.50 Hiring Police Sergeant Police Lieutenant Background Investigator Total Hiring 1.00 0.00 6.00 7.00 1.00 0.00 6.00 7.00 1.00 0.00 7.00 8.00 1.00 0.00 7.00 8.00 1.00 1.00 7.00 9.00 Planning and Research Planning and Research Analyst Planning and Fiscal Manager Total Planning and Research 2.00 1.00 3.00 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 Total Public Affairs 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 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 1.00 8.00 1.00 6.00 1.00 8.00 1.00 6.00 1.00 8.00 1.00 7.00 1.00 9.00 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 7.00 0.00 8.00 1.00 7.00 0.00 8.00 Records Records Manager Police Records Shift Supervisor Police Records Specialist Total Records 1.00 3.00 15.00 19.00 1.00 3.00 15.00 19.00 1.00 3.00 15.00 19.00 1.00 3.00 15.00 19.00 1.00 3.00 21.00 25.00 Volunteer Services Volunteer Specialist Total Volunteer Services 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Peer Support and Wellness Police Sergeant Police Officer Total Peer Support and Wellness 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 2.00 3.00 311 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Redaction Body Worn Camera Coordinator Total Redaction 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 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 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 1.00 1.00 2.00 1.00 1.00 0.00 6.00 1.00 1.00 0.00 1.00 1.00 0.00 4.00 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 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 1.00 8.00 1.00 2.00 1.00 2.00 15.00 1.00 8.00 1.00 2.00 1.00 2.00 15.00 Patrol Administration Police Commander Police Lieutenant Quartermaster Service Aide Police Sergeant Administrative Assistant Total Patrol Administration 2.00 7.00 0.00 2.00 0.00 2.20 13.20 2.00 7.00 0.00 2.00 0.00 2.30 13.30 2.00 7.00 0.00 2.00 0.00 2.30 13.30 2.00 7.00 0.00 2.00 0.00 2.30 13.30 2.00 7.00 1.00 2.00 1.00 2.30 15.30 Patrol Police Sergeant Police Officer Total Patrol 16.00 148.00 164.00 16.00 147.00 163.00 17.00 153.00 170.00 17.00 153.00 170.00 17.00 153.00 170.00 Civilian Patrol Civilian Patrol Technician Tow Hearing/Patrol Supervisor Total Civilian Patrol 4.00 0.60 4.60 4.00 0.80 4.80 4.00 0.80 4.80 4.00 0.80 4.80 5.00 0.80 5.80 Detention Detention Facility Supervisor Detention Transport Officer Total Detention 2.00 9.00 11.00 2.00 9.00 11.00 2.00 11.00 13.00 2.00 11.00 13.00 2.00 12.00 14.00 Teleserve Police Sergeant Teleserve Supervisor Teleserve Operator Quartermaster Total Teleserve 1.00 0.00 7.00 1.00 9.00 1.00 0.00 7.00 1.00 9.00 1.00 1.00 7.00 1.00 10.00 1.00 1.00 7.00 1.00 10.00 0.00 1.00 8.00 0.00 9.00 312 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Bike Unit Police Sergeant Police Officer Total Bike 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 Crisis Response Team Police Sergeant Police Officer Total Crisis Response Team 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 4.00 5.00 Investigations Administration Police Lieutenant Police Commander Administrative Assistant Total Investigations Administration 2.00 1.00 1.00 4.00 2.00 1.00 2.00 5.00 3.00 1.00 2.00 6.00 3.00 1.00 2.00 6.00 3.00 1.00 2.00 6.00 Special Assignment Unit Police Sergeant Police Officer Total Special Assignment Unit 1.00 7.00 8.00 1.00 8.00 9.00 1.00 8.00 9.00 1.00 8.00 9.00 1.00 6.00 7.00 Financial Crimes Unit Police Sergeant Police Officer Audio Video Forensic Analyst Total Financial Crimes Unit 1.00 6.00 1.00 8.00 1.00 8.00 1.00 10.00 1.00 9.00 1.00 11.00 1.00 9.00 1.00 11.00 1.00 5.00 0.00 6.00 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 9.00 10.00 1.00 9.00 10.00 1.00 9.00 10.00 1.00 10.00 11.00 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 6.00 7.00 1.00 6.00 7.00 1.00 6.00 7.00 Property Crimes Police Sergeant Police Officer Total Property Crimes 1.00 7.00 8.00 1.00 8.00 9.00 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 5.00 5.00 5.00 5.00 5.00 5.00 313 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Intel Unit Police Sergeant Police Officer Crime Analyst TVA/TLO Coordinator Total Intel Unit 1.00 3.00 4.00 0.00 8.00 1.00 2.00 4.00 0.00 7.00 1.00 2.00 4.00 0.00 7.00 1.00 2.00 4.00 0.00 7.00 1.00 2.00 4.00 1.00 8.00 Drug Enforcement Unit Police Officer Total Drug Enforcement Unit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.00 4.00 Digital Forensics Unit Police Sergeant Police Officer Audio Video Forensic Analyst Total Digital Forensics Unit 0.00 0.00 0.00 0.00 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 4.00 1.00 6.00 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 5.00 6.00 K9 Unit Police Sergeant Police Officer Total K9 Unit 1.00 3.00 4.00 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 12.00 13.00 2.00 12.00 14.00 2.00 12.00 14.00 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 16.00 19.00 Total Police Department 425.30 445.60 464.60 465.60 487.60 1.00 2.00 0.00 1.00 1.00 0.00 1.00 0.00 6.00 1.00 2.00 0.00 1.00 1.00 0.00 1.00 0.00 6.00 1.00 2.00 0.00 1.00 1.00 0.00 1.00 0.00 6.00 1.00 2.00 0.00 1.00 1.00 1.00 1.00 0.00 7.00 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 9.00 Fire and Rescue Department: Fire Administration Fire Chief Assistant Fire Chief Fire Scheduling and Payroll Specialist Data Compliance Analyst Fire Solutions Manager Administrative Supervisor Administrative Assistant Applications Analyst Total Fire Administration 314 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 9.00 50.00 42.00 88.00 2.00 191.00 10.00 53.00 44.00 90.00 2.00 199.00 10.00 53.00 44.00 90.00 2.00 199.00 10.00 61.00 50.00 93.00 2.00 216.00 Resource Fire Resource Manager Public Safety 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 0.00 1.00 3.00 1.00 1.00 0.00 1.00 3.00 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 216.00 217.00 225.00 225.00 244.00 Parks and Recreation: Parks and Recreation Administration Parks and Recreation Director Parks and Facilities Manager Recreation Supervisor Parks and Recreation Manager Parks and Recreation Strategist Administrative Assistant Parks and Recreation Management Analyst Recreation Coordinator Parks and Recreation Business Manager Recreation Leader Total Parks and Recreation Administration 1.00 1.00 0.40 1.00 1.00 4.55 1.00 1.00 1.00 0.03 11.98 1.00 1.00 0.40 1.00 1.00 5.30 1.00 1.00 1.00 0.03 12.73 1.00 1.00 0.40 2.00 1.00 5.30 1.00 1.00 1.00 0.03 13.73 1.00 1.00 0.40 2.00 1.00 5.30 1.00 1.00 1.00 0.03 13.73 1.00 1.00 0.40 2.00 1.00 5.30 1.00 1.00 1.00 0.03 13.73 315 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Parks and Open Space Parks Operations Superintendent Parks Field Supervisor Parks Mechanic Spray Technician Facilities Maintenance Technician Grounds Maintenance Administrative Assistant Park Ranger Supervisor Park Ranger Custodian Recreation Specialist Recreation Coordinator Aquatic Facility Technician Total Parks and Open Space 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 0.00 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 1.00 3.40 1.00 1.00 3.00 25.61 1.00 1.00 6.00 6.22 0.00 1.50 0.20 50.93 1.00 3.40 1.00 1.00 3.00 25.61 1.00 1.00 7.00 6.22 0.00 1.50 0.20 51.93 Riparian Programs Recreation Instructor Recreation Supervisor Recreation Coordinator Grounds Maintenance Total Riparian Program 0.38 0.00 1.50 0.45 2.33 0.38 0.00 1.50 0.45 2.33 0.38 0.00 1.50 0.95 2.83 0.38 0.25 1.50 0.95 3.08 0.38 0.25 1.50 0.95 3.08 Cactus Yards Recreation Supervisor Administrative Assistant Custodian Facilities Maintenance Technician Grounds Maintenance Park Ranger Park Mechanic Recreation Leader Recreation Leader Senior Recreation Specialist Recreation Coordinator Total Cactus Yards 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 0.50 1.00 2.00 1.00 8.00 1.00 0.50 3.00 2.25 1.00 1.60 21.85 0.50 1.00 2.00 1.00 8.00 1.00 0.50 3.00 2.25 1.00 1.60 21.85 Mesquite Pool Recreation Supervisor Aquatic Facility Technician Pool Manager Assistant Pool Manager Head Swim/Dive Coach Assistant Swim/Dive Coach Lifeguard/Instructor Lifeguard Total Mesquite Pool 0.15 0.25 0.33 0.44 0.39 0.69 0.86 1.88 4.99 0.15 0.45 0.33 0.44 0.39 0.69 0.86 1.88 5.19 0.15 0.45 0.33 0.44 0.39 0.69 0.86 1.88 5.19 0.15 0.45 0.33 0.44 0.39 0.69 0.86 1.82 5.13 0.15 0.45 0.33 0.44 0.39 0.69 0.86 1.82 5.13 Greenfield Pool Recreation Supervisor Aquatic Facility Technician Pool Manager Assistant Pool Manager Head Swim/Dive Coach Assistant Swim/Dive Coach Lifeguard/Instructor Total Greenfield Pool 0.15 0.25 0.33 0.44 0.38 1.19 1.42 4.16 0.15 0.45 0.33 0.44 0.38 1.19 1.42 4.36 0.15 0.45 0.33 0.44 0.38 1.19 1.42 4.36 0.15 0.45 0.33 0.44 0.38 1.13 1.42 4.30 0.15 0.45 0.33 0.44 0.38 1.13 1.42 4.30 316 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Perry Pool Recreation Supervisor Aquatic Facility Technician Pool Manager Assistant Pool Manager Head Swim/Dive Coach Assistant Swim/Dive Coach Lifeguard/Instructor Total Perry Pool 0.15 0.25 0.29 0.20 0.66 1.49 1.04 4.08 0.15 0.45 0.29 0.20 0.66 1.49 1.04 4.28 0.15 0.45 0.29 0.20 0.66 1.49 1.04 4.28 0.15 0.45 0.29 0.20 0.66 1.42 1.04 4.21 0.15 0.45 0.29 0.20 0.66 1.42 1.04 4.21 Williams Field Pool Recreation Supervisor Aquatic Facility Technician Pool Manager Assistant Pool Manager Head Swim/Dive Coach Assistant Swim/Dive Coach Lifeguard/Instructor Total Williams Field Pool 0.15 0.25 0.29 0.44 0.29 0.71 2.18 4.31 0.15 0.45 0.29 0.44 0.29 0.71 2.18 4.51 0.15 0.45 0.29 0.44 0.29 0.71 2.18 4.51 0.15 0.45 0.29 0.44 0.29 0.71 2.12 4.45 0.15 0.45 0.29 0.44 0.29 0.71 2.12 4.45 Freestone Recreation Center Recreation Supervisor Recreation Coordinator Custodial Supervisor Custodian Recreation Specialist Recreation Leader Senior Recreation Leader Recreation Instructor Recreation Instructor Fitness Total Freestone Recreation Center 0.40 2.00 0.40 2.75 0.00 1.77 11.10 1.66 1.34 21.42 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 0.45 2.00 0.40 2.75 1.00 1.77 11.10 1.66 1.34 22.47 0.45 2.00 0.40 2.75 1.00 1.77 11.10 1.66 1.34 22.47 McQueen Activity Center Recreation Supervisor Custodian Recreation Coordinator Custodial Supervisor Recreation Leader Recreation Instructor Recreation Instructor Fitness Recreation Leader Senior Total McQueen Activity Center 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 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 Recreation Instructor Recreation Instructor Fitness Total Community Center 0.30 0.20 1.00 0.70 1.00 2.24 1.52 0.13 7.09 0.25 0.20 1.00 0.70 1.00 2.24 1.52 0.13 7.04 0.25 0.20 1.00 0.70 1.00 2.24 1.52 0.13 7.04 0.25 0.20 1.00 0.70 1.00 2.24 1.52 0.13 7.04 0.25 0.20 1.00 0.70 1.00 2.24 1.52 0.13 7.04 317 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Youth Sports Recreation Coordinator Recreation Supervisor Recreation Leader Senior Total Youth Sports 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 0.15 0.03 0.40 0.58 Adult Sports Recreation Coordinator Recreation Supervisor Recreation Leader Senior Total Adult Sports 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 0.25 0.02 1.01 1.28 Adaptive Recreation Program Recreation Coordinator Recreation Leader Senior Recreation Leader Recreation Instructor 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 Events Program Supervisor Recreation Leader Senior Recreation Leader Total Special Events 2.50 1.00 0.00 1.82 5.32 2.50 1.00 2.25 0.82 6.57 2.50 1.00 2.25 0.82 6.57 2.50 1.00 2.25 0.82 6.57 2.50 1.00 3.00 0.82 7.32 Southeast Regional Library Recreation Supervisor Custodial Supervisor Custodian Recreation Coordinator Recreation Leader Senior Recreation Instructor Recreation Leader Total Southeast Regional Library 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 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 Facilities Operation Superintendent Facilities Assistant Manager Security Systems Technician Facilities Maintenance Technician Total Facilities Maintenance 1.00 0.00 1.00 11.00 13.00 1.00 0.00 2.00 11.25 14.25 1.00 0.00 2.00 12.25 15.25 1.00 1.00 2.00 11.25 15.25 1.00 1.00 2.00 12.25 16.25 South Area Service Center Environmental Compliance Coordinator Total South Area Service Center 0.00 0.00 0.25 0.25 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 1.00 1.00 0.75 0.00 2.75 1.00 1.00 0.75 1.00 3.75 1.00 1.00 0.75 1.00 3.75 1.00 1.00 0.75 2.00 4.75 163.55 173.30 179.30 179.30 183.05 Total Parks and Recreation 318 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Public Works - Engineering: Engineering Administration Town Engineer Assistant Town Engineer Engineering ROW Manager Administrative Assistant Engineering Data Analyst Total Engineering Administration 0.60 0.00 0.00 0.00 0.00 0.60 0.60 0.00 0.00 0.00 0.00 0.60 0.60 0.00 0.50 0.00 0.00 1.10 0.60 0.00 0.50 0.25 0.00 1.35 0.60 1.00 0.50 0.25 1.00 3.35 Engineering Traffic Town Traffic Engineer Senior Traffic Engineering Specialist Traffic Safety Assistant Traffic Safety Specialist Traffic Studies Engineer Plans Examiner Administrative Assistant Total Engineering Traffic 1.00 1.00 1.00 0.00 1.00 1.00 0.00 5.00 1.00 1.00 1.00 0.00 1.00 1.00 0.00 5.00 1.00 1.00 1.00 0.00 1.00 1.00 0.50 5.50 1.00 2.00 0.00 1.00 1.00 0.00 0.25 5.25 1.00 2.00 0.00 1.00 1.00 0.00 0.25 5.25 Total Public Works - Engineering 5.60 5.60 6.60 6.60 8.60 1087.54 1130.74 1168.24 1168.24 1226.74 STREETS Roads and Maintenance: Roads and Maintenance Administration Maintenance Coordinator Total Roads and Maintenance 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL ROADS AND MAINTENANCE 1.00 1.00 1.00 1.00 1.00 HURF: Streets Administration Streets Manager Administrative Assistant Streets Superintendent Total Streets Administration 1.00 1.00 1.00 3.00 1.00 1.00 1.00 3.00 1.00 1.00 1.00 3.00 1.00 1.00 1.00 3.00 1.00 1.00 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 TOTAL GENERAL FUND 319 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Fog Sealing Streets Supervisor Streets Crew Leader Heavy Equipment Operator Streets Maintenance Worker Total Fog Sealing 0.50 1.00 1.00 3.00 5.50 0.50 1.00 1.00 3.00 5.50 0.50 1.00 1.00 3.00 5.50 0.50 1.00 1.00 3.00 5.50 0.50 1.00 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 Street Light Maintenance Coordinator Street Light Technician Total Street Lighting 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 0.50 1.00 4.00 5.50 Traffic Signal Maintenance Streets Supervisor ITS Operations Supervisor Traffic Signal Specialist Total Traffic Signal Maintenance 0.50 0.00 7.00 7.50 0.50 0.00 7.00 7.50 0.50 0.00 7.00 7.50 0.50 0.00 7.00 7.50 0.50 1.00 7.00 8.50 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 Engineer Intelligent Transportation Systems Analyst Intelligent Transportation Systems Specialist Intelligent Transportation Network Engineer Total Traffic Operations Center 1.00 1.00 2.00 1.00 1.00 6.00 1.00 1.00 2.00 2.00 1.00 7.00 1.00 1.00 2.00 2.00 1.00 7.00 1.00 1.00 2.00 2.00 1.00 7.00 1.00 1.00 2.00 3.00 1.00 8.00 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 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 0.33 320 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 54.66 56.66 56.66 56.66 58.66 TOTAL STREETS 55.66 57.66 57.66 57.66 59.66 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 0.25 0.50 1.75 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 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 2.00 1.00 1.00 1.00 6.00 1.00 2.00 1.00 1.00 1.00 6.00 Utilities Customer Service Manager Accountant Customer Service Professional Utility Billing Specialist Receptionist Customer Service Supervisor Total Utilities 0.50 1.00 9.60 2.00 0.50 1.00 14.60 0.50 1.00 9.60 2.00 0.50 1.00 14.60 0.50 1.00 9.60 2.00 0.50 1.00 14.60 0.50 1.00 9.60 2.00 0.50 1.00 14.60 0.50 1.00 9.60 2.00 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 4.00 2.00 1.00 7.00 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 Lead Water Treatment Plant Mechanic Administrative Assistant Total North Water Treatment Plant 1.00 1.00 2.00 2.00 5.00 1.00 1.00 1.00 14.00 1.00 1.00 2.00 2.00 5.00 1.00 1.00 1.00 14.00 1.00 1.00 2.00 2.00 6.00 1.00 1.00 1.00 15.00 1.00 1.00 2.00 2.00 6.00 1.00 1.00 1.00 15.00 1.00 1.00 2.00 2.00 6.00 1.00 1.00 1.00 15.00 321 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Santan Vista Treatment Plant Lead Water Treatment Plant Operator Utility Supervisor Instrumentation and Controls Specialist Water Treatment Plant Mechanic Water Treatment Plant Operator Water Treatment Plant Maintenance Lead Chemist Administrative Assistant Total Santan Vista Treatment Plant 1.00 1.00 2.00 2.00 9.00 0.00 1.00 1.00 17.00 1.00 1.00 2.00 2.00 9.00 0.00 1.00 1.00 17.00 1.00 1.00 2.00 2.00 9.00 0.00 1.00 1.00 17.00 1.00 1.00 2.00 2.00 9.00 0.00 1.00 1.00 17.00 1.00 1.00 2.00 2.00 9.00 1.00 1.00 1.00 18.00 Water Production Well Technician Well Technician Lead Instrumentation and Controls Specialist Well 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 Water Treatment Plant Operator Lead 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 1.00 1.00 8.00 1.00 5.00 1.00 1.00 8.00 1.00 5.00 1.00 1.00 8.00 Water Resources Water & Energy Planning Administrator Water Resources Manager Total Water Resources 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 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 4.00 0.38 5.38 Water Metering Utility Billing Technician Water Meter Supervisor Senior Utility Technician Meter Instrumentation Technician Meter Reader Administrative Assistant Total Water Metering 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 2.00 1.00 4.00 1.00 17.00 0.00 25.00 2.00 1.00 4.00 1.00 17.00 0.00 25.00 Water Distribution Utility Supervisor Water Distribution Superintendent Senior Utility Technician Water Distribution Specialist Administrative Assistant Utility Worker Total Water Distribution 1.00 1.00 5.00 1.00 0.00 10.00 18.00 1.00 1.00 5.00 1.00 0.00 10.00 18.00 1.00 1.00 5.00 1.00 0.00 10.00 18.00 1.00 1.00 5.00 1.00 1.00 10.00 19.00 1.00 1.00 5.00 1.00 1.00 12.00 21.00 322 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 Water Quality Water Quality Technician Water Quality Program Manager 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 2.20 135.68 134.93 136.93 136.93 141.93 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 3.00 0.50 1.00 5.50 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 0.00 1.00 0.60 7.20 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 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 8.00 16.00 2.00 6.00 1.00 1.00 8.00 18.00 2.00 6.00 1.00 1.00 8.00 18.00 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 Worker Instrumentation and Controls Specialist Reclaimed Well Technician Reclaimed Distribution 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 Effluent Recharge Utility Worker Senior Utility Worker Reclaimed Water Quality Technician Recharge Supervisor Total Effluent Recharge 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 2.00 2.00 2.00 1.00 7.00 TOTAL WATER 323 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 3.00 4.00 8.00 TOTAL WASTEWATER 48.50 49.50 49.50 49.50 53.50 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 1.25 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 0.86 1.00 1.25 1.00 0.80 1.40 6.31 Residential Collections Environmental Services Supervisor Environmental Service Representative Solid Waste Operator Container Maintenance Lead Environmental Services Worker Total Residential Collections 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 2.67 0.50 27.12 1.00 2.00 33.29 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 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 1.00 1.00 21.00 23.00 Recycling Environmental Services Supervisor Solid Waste Operator Program & Sustainability Supervisor Environmental Outreach Specialist Environmental Service Inspector Total Recycling 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 12.88 1.00 3.00 1.00 18.21 0.33 12.88 1.00 3.00 1.00 18.21 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 81.31 82.81 85.81 85.81 85.81 Environmental Services Commercial: Commercial Administration Environmental Services Manager Environmental Services Clerk Environmental Services Rep Total Commercial Administration 0.14 0.20 0.10 0.44 0.14 0.20 0.10 0.44 0.14 0.20 0.10 0.44 0.14 0.20 0.10 0.44 0.14 0.20 0.10 0.44 324 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 8.44 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 0.75 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 2.00 1.00 2.00 0.50 0.75 6.25 TOTAL ENVIRONMENTAL COMPLIANCE 12.09 12.59 12.59 12.59 12.59 TOTAL ENTERPRISE OPERATIONS 286.02 288.27 293.27 293.27 302.27 INTERNAL SERVICE FUNDS Fleet Operations Fleet Business Manager Fleet Analyst Fleet Supervisor Fleet Specialist Administrative Assistant Welder Technician Fleet Technician Fleet Service Aide Parts Technician Total Fleet Operations 1.00 0.00 2.00 1.00 1.00 1.00 15.00 1.00 4.00 26.00 1.00 0.00 2.00 1.00 1.00 1.00 15.00 1.00 4.00 26.00 1.00 0.00 2.00 1.00 1.00 1.00 15.00 1.00 4.00 26.00 1.00 0.00 2.00 1.00 1.00 1.00 15.00 1.00 4.00 26.00 1.00 1.00 2.00 1.00 1.00 1.00 17.00 1.00 4.00 29.00 Workers' Compensation Benefits Analyst Total Workers' Compensation 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 General Liability Assistant Risk Manager Total General Liability 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 TOTAL INTERNAL SERVICES 26.00 26.00 26.00 27.00 31.00 325 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 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 Parkway Improvement District Specialist Grounds Maintenance Parks 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 1.00 0.40 0.80 2.20 1.00 0.20 0.70 1.90 1.00 0.20 0.70 1.90 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 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 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 Applications 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 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 TOTAL SPECIAL REVENUE 16.45 49.01 49.01 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 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 0.40 1.00 9.00 1.00 3.00 0.50 0.40 1.00 9.00 1.00 3.00 0.50 TOTAL CAPITAL PROJECT ADMINISTRATION 13.40 13.40 14.90 14.90 14.90 1,485.07 1,565.08 1,609.08 1,610.08 1,683.58 GRAND TOTAL POSITIONS 326 Table of Contents PERSONNEL DETAIL Actual FY 2020 Actual FY 2021 Budget FY 2022 Projected FY 2022 Budget FY 2023 0.00 0.50 0.00 0.50 1.00 0.50 1.00 0.50 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.50 1.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.25 1.00 0.00 0.00 0.25 0.00 0.00 0.00 0.00 0.00 0.00 0.50 0.00 0.00 0.00 0.00 1.00 1.00 2.00 TOTAL GENERAL FUND 0.75 0.50 2.50 5.75 4.00 STREETS FUND ITS Operations Supervisor TOTAL STREETS FUND 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00 0.00 WATER FUND Water Metering Water Meter Supervisor TOTAL WATER FUND 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 FLEET FUND Fleet Operations Fleet Technician TOTAL WATER FUND 0.00 0.00 0.00 0.00 0.00 0.00 2.00 2.00 0.00 0.00 HEALTH TRUST Health Trust Administration Wellness Coordinator TOTAL HEALTH TRUST 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL LTA 0.75 2.50 4.50 10.75 6.00 1,485.82 1,567.58 1,613.58 1,620.83 1,689.58 LIMITED TERM AGREEMENTS GENERAL FUND Town Manager Emergency Management Analyst Intern Human Resources STEM Intern HR Specialist General Counsel Legal Intern Paralegal Finance Accountant Tax Auditor Police Victim Advocate TOTAL FTE AND LTA 327 Table of Contents CAPITAL OUTLAY Veh # Department Description Amount GENERAL FUND Police - Hiring Police - Peer Support Police - Office of Professional Stds Police - Training Police - Training Police - Training Police - Civilian Patrol Police - Crisis Response Team Police - Crisis Response Team Police - Crisis Response Team Police - Crisis Response Team Police - Family Violence Unit Police - Family Violence Unit Police - Crime Scene Unit Police - Intel Unit Police - Traffic Unit Fire - Operations Fire - Operations Fire - Operations Fire - Operations Fire - Operations Fire - Resource Fire - Resource Parks & Open Space - Admin Parks & Open Space - Admin Facilities - Admin Facilities - Admin Facilities - Admin Facilities - Admin Engineering -Traffic Interceptor Utility Vehicle Interceptor Utility Vehicle Wellness Officer Vehicle w/ Radio - Carry Forward Track Unit Vehicle - Carry Forward Track Unit Vehicle - Carry Forward Track Unit Vehicle - Carry Forward Interceptor Utility Vehicle Interceptor Utility Vehicle Interceptor Utility Vehicle Interceptor Utility Vehicle Interceptor Utility Vehicle Unmarked Sedan Sedan or Van - Carry Forward SUV with Radio - Carry Forward Unmarked SUV Motorcycle and Upfit Special Events/Command Tent SDR Mastiff Ground Robot for Haz-Mat Team DJI Mattrice 300 RTK Package Auxiliary AC Unit for Van Ford F-150 - Carry Forward Automatic Compression Devices (8) and Warranty Ford F-250 - Carry Forward Vacuum - Carry Forward Pickup Truck - Carry Forward Utility Service Truck Utility Service Truck - Carry Forward Camera Upgrades - Carry Forward Camera Upgrades - Carry Forward 1/2 Ton Truck and Upfit Total General Fund 68,420 68,420 40,000 62,690 62,690 62,690 68,420 68,420 68,420 68,420 68,420 25,000 25,000 57,060 67,320 38,500 30,000 83,000 47,500 12,660 70,000 176,530 36,940 47,230 50,000 45,500 45,000 65,000 50,000 38,000 $ 1,717,250 GENERAL REPLACEMENT FUND 1846 1990 1928 2160 2084 2244 2250 2251 2222 2080 2374 2069 0197 1264 1281 1285 1320 2145 0728 0818 0686 1255 Parks & Open Space - Admin Facilities - Admin Facilities - Admin Police - Internal Affairs Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Detention Transport Police - SWAT Police - Canine Fire - Resource Parks & Open Space - Admin Police - Canine Police - Property Crimes Police - Property Crimes Police - Patrol Police - Traffic CIP Administration Development Services - Code Comp. Information Technology Police - Property and Evidence Ballfield/Trail Groomer Golf Cart Golf Cart Sedan Large - Unmarked Patrol SUV Patrol SUV Patrol SUV Patrol SUV Patrol SUV Passenger Van Pickup 1/2 Ton - Unmarked Patrol SUV Cargo Van Trailer Large Sedan - Carry Forward Midsize Sedan - Carry Forward Midsize Sedan - Carry Forward Large Sedan - Carry Forward Unmarked SUV - Carry Forward 1/2 Ton Pickup - Carry Forward 1/2 Ton Pickup - Carry Forward 3/4 Ton Pickup - Carry Forward Box Van - Carry Forward 328 37,000 10,000 10,000 36,600 60,100 60,100 60,100 60,100 60,100 85,700 58,800 60,100 40,400 13,000 35,000 31,030 28,610 35,000 52,950 31,000 32,790 49,420 66,750 Table of Contents CAPITAL OUTLAY Veh # Department Description Amount 1340 2039 2092 0368 2086 2107 2116 2137 2138 2248 1847 1852 1945 1851 1946 Police - Internal Affairs Police - Special Victims Police - Financial Crimes Parks & Open Space - Admin Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Fire - Resource Fire - Resource Fire - Resource Fire - Resource Fire - Resource Large Sedan - Detective - Carry Forward Midsize Sedan - Detective - Carry Forward Midsize Sedan - Detective - Carry Forward Trailer, Mounted Vac Equipment - Carry Forward Patrol Suv - Carry Forward Patrol Suv - Carry Forward Patrol Suv - Unmarked - Carry Forward Patrol Suv - Unmarked - Carry Forward Patrol Suv - Marked Supervisor - Carry Forward Patrol Suv - Carry Forward Fire Pumper - Carry Forward Fire Pumper - Carry Forward Fire Pumper - Carry Forward Fire Ladder - Carry Forward Fire Engine - Carry Forward 34,200 28,500 30,910 44,450 57,500 57,500 55,700 55,700 56,700 57,500 830,880 830,880 830,880 1,525,500 930,500 Total General Replacement Fund $ 6,441,950 STREET FUND Streets - Traffic Signal Maintenance Streets - Traffic Operations Center 3/4 Ton Truck and Upfit Bucket Service Truck Total Street Fund 35,000 175,000 $ 210,000 STREET REPLACEMENT FUND 0347 0646 0192 0794 0819 0820 Streets - Asphalt Patching Streets - Fog Sealing Streets - Shoulder Maintenance Streets - Preventative Maintenance Streets - Traffic Signal Maintenance Streets - Traffic Operations Center Trailer Trailer Tractor - Carry Forward 1/2 Ton Pickup - Carry Forward 1/2 Ton Pickup - Carry Forward 1/2 Ton Pickup - Carry Forward Total Street Replacement Fund 16,100 10,000 58,000 35,000 31,000 32,790 $ 182,890 WATER FUND Water - Utility Locates Water - Distribution F-150 Extended Cab 3/4 Ton Extended Cab Truck Total Water Fund 50,000 45,000 $ 95,000 WATER REPLACEMENT FUND 0446 1961 2063 2071 2097 Water - Distribution Water - Distribution Water - Metering Water - Metering Water - Utility Locates Portable Air Compressor 1/2 Ton Pickup - Carry Forward 1/2 Ton Pickup - Carry Forward 3/4 Ton Pickup - Carry Forward 1/2 Ton Pickup - Carry Forward Total Water Replacement Fund 26,500 33,550 34,640 44,080 35,300 $ 174,070 WASTEWATER FUND Wastewater - Gravity Systems Wastewater - Gravity Systems Wastewater - Gravity Systems Wastewater - Effluent Reuse Wastewater - Wastewater Quality 50,000 124,500 44,140 23,000 64,000 Trench Compactor SL-RAT Tool 3/4 Ton Truck With Service Body - Carry Forward Reservoir #3 AC Unit F-150 Pickup Truck (2) Total Wastewater Fund $ 329 305,640 Table of Contents CAPITAL OUTLAY Veh # Department Description Amount WASTEWATER REPLACEMENT FUND 0547 0659 0595 0441 0548 0377 0494 0515 0564 0565 0638 0644 0658 0666 0768 1967 2040 Wastewater - Gravity Systems Wastewater - Gravity Systems Wastewater - Wastewater Quality Wastewater - Effluent Reuse Wastewater - Gravity Systems Wastewater - Effluent Recharge Wastewater - Effluent Recharge Wastewater - Lift Systems Wastewater - Effluent Recharge Wastewater - Lift Systems Wastewater - Effluent Reuse Wastewater - Gravity Systems Wastewater - Wastewater Quality Wastewater - Lift Systems Wastewater - Effluent Reuse Wastewater - Gravity Systems Wastewater - Gravity Systems Portable Air Compressor Cement Mixer Cargo Van Trailer - Carry Forward C/C & Utility Body - Carry Forward Backhoe - Carry Forward 1/2 Ton Pickup - Carry Forward Trailer Mounted Generator - Carry Forward Trailer Mounted Generator - Carry Forward 2 Ton Truck w/ Crane - Carry Forward Backhoe - Carry Forward 10 Yard Dump Truck - Carry Forward 1/2 Ton Pickup - Carry Forward 3/4 Ton Pickup - Carry Forward 2 Ton Truck w/ Crane - Carry Forward 1/2 Ton Pickup - Carry Forward 1 Ton Pickup - Carry Forward Total Wastewater Replacement Fund 26,500 7,000 40,400 29,710 153,000 134,450 32,790 60,810 49,000 151,860 134,450 155,680 31,000 38,600 154,550 34,500 62,000 $ 1,296,300 ENVIRONMENTAL SERVICES - RESIDENTIAL REPLACEMENT FUND 0790 2048 2173 2174 2213 2219 2220 2272 2273 2277 2285 2286 2226 ES Residential - Recycling ES Residential - Uncontained ES Residential - Uncontained ES Residential - Uncontained ES Residential - Collections ES Residential - Collections ES Residential - Collections ES Residential - Collections ES Residential - Collections ES Residential - Collections ES Residential - Collections ES Residential - Collections ES Residential - Collections 1/2 Ton Pickup - Carry Forward Front Loader - Carry Forward Front Loader - Carry Forward Front Loader - Carry Forward 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 Automated Side Loader - Carry Forward Automated Side Loader - Carry Forward Automated Side Loader - Carry Forward Roll Off Truck - Carry Forward Total Environmental Services Residential Replacement Fund 31,690 65,000 65,000 65,000 361,500 361,500 361,500 361,500 361,500 361,500 361,500 361,500 170,000 $ 3,288,690 ENVIRONMENTAL SERVICES - COMMERCIAL REPLACEMENT FUND 2143 2217 ES Commercial - Collections ES Commercial - Collections Front End Loader Front End Loader Total Environmental Services Commercial Replacement Fund 295,000 295,000 $ 590,000 DEVELOPMENT FEES Police - Admin Police - Training Police - Training Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Investigations Admin Police - Violent Crimes Unit Police - School Resource Interceptor Utility Vehicle Interceptor Utility Vehicle - Carry Forward Interceptor Utility Vehicle - Carry Forward SUV, Tahoe w/ Radio - Carry Forward SUV, Tahoe w/ Radio - Carry Forward SUV, Interceptor w/ Radio - Carry Forward SUV, Interceptor w/ Radio - Carry Forward SUV, Interceptor w/ Radio - Carry Forward Sedan w/ Radio - Carry Forward Sedan w/ Radio - Carry Forward SUV, Tahoe - Carry Forward 330 66,900 51,590 63,290 57,000 57,000 60,000 60,000 58,000 58,000 58,000 59,490 Table of Contents CAPITAL OUTLAY Veh # Department Description Police - School Resource Police - School Resource SUV, Tahoe - Carry Forward SUV, Interceptor w/ Radio - Carry Forward Total Development Fees Amount 59,490 58,000 $ 766,760 FLEET FUND Fleet - Shop Operations 75,000 Wireless Mobile Column Lift SASC - Carry Forward Total Fleet Fund $ 75,000 FLEET REPLACEMENT FUND 0427 0631 Fleet - Shop Operations Fleet - Shop Operations Fleet - Shop Operations Fleet - Shop Operations Fleet - Shop Operations Fleet Lift, Medium Duty (NASC #5) 14,000 lb lift SASC - Carry Forward Wireless Mobile Column Lift NASC-Carry Forward 1 Ton Pickup - Carry Forward 2 Ton Service Truck - Carry Forward Total Fleet Replacement Fund 25,000 17,000 50,000 110,000 149,000 $ 351,000 AMBULANCE SERVICE FUND Ambulance Transport - Operations Ambulance Transport - Operations Ambulance Transport - Operations 44,780 127,920 265,000 (2) PowerLoad systems for units 2313 and 2314 (3) PowerPro Gurneys and cot fastener systems Spare Reserve Ambulance Total Ambulance Service Fund $ 437,700 AMBULANCE TRANSPORT & OPERATIONS REPLACEMENT Ambulance Horton Type 1 Ambulance (2) Total Ambulance Transport & Operations Replacement 530,000 $ 530,000 CIP ADMINISTRATION FUND CIP Aministration Project Manager Vehicle Total CIP Administration Fund 32,620 $ 32,620 CAPITAL PROJECT CAPITAL OUTLAY $ 1,038,991,078 TOTAL CAPITAL OUTLAY $ 1,055,485,948 331 Table of Contents TRANSFER DETAIL Ambulance Transport Fund Interfund transfers are scheduled for FY 2023, but not appropriated to avoid double counting the expenditure. The following section details the revenue transfers that are anticipated for FY 2023 by fund. General Fund Overhead $8,394,160 Wastewater Fund 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 3,131,970 Wastewater 1,632,190 Env Services Residential 1,590,450 Env Services Commercial 224,480 Enviromental Compliance Water Fund 1,525,110 Special Revenue $15,000 Internal Service Fund General Fund Replacement Funds Various Funds $68,701,450 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: General Roadway & Maintenance Ambulance Service Water Water Resource $300,000 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 $1,500,000 This is a new fund in FY 2023 for general liability insurance and claims. This transfer from the General Fund into the General Liability Fund is a one-time transfer for beginning fund balance. 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 $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. 289,960 Streets $380,000 Funds are transferred from the Ambulance Transport Fund to the General Fund for repayment of an internal loan approved by Council. The original amount borrowed was $3M for start-up costs and must be repaid by FY 2031. 32,926,450 670,000 300,000 15,430,000 275,000 Wastewater 14,400,000 Env Services Residential 1,500,000 Env Services Commercial 400,000 Environmental Compliance 2,500,000 Fleet 300,000 Additional information regarding replacement funds is located in the Replacement Fund section of the budget document. $80,000 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. 332 Table of Contents TRANSFER DETAIL Special Revenue General Fund Debt $100,000 MPC – Public Facilities 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. General Fund $16,282,000 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: General Fund $5,000,000 11,716,350 Police SDF 45,160 Fire SDF 1,672,120 Parks & Recreation SDF 2,848,370 MPC – Water System $22,535,850 This transfer from the General Fund into the Water SDF Fund is to support Water SDF expenses not covered by SDF revenue. Water-related revenues are used to pay down Water MPC debt. CIP Funds Water Fund 2,400,000 Water Repair & Replacement 7,300,000 Water SDF 12,435,820 Various Funds $553,856,560 Revenue for Capital projects are transferred from various funds as listed below. General 33,272,378 Water 17,634,969 Wastewater 13,935,907 Env Services Residential 1,304,014 Env Services Commercial 20,319 Environmental Compliance 646,480 Roadway & Maintenance 13,198,229 Fleet Water Resources SDF MPC – Wastewater System 142,910,109 Grant Funds 26,178,000 CDBG 1,452,430 SDF Funds 51,352,876 Outside Sources 23,177,041 GO Bond Proceeds 182,225,350 MPC Water System 9,249,813 Prop 400 - MAG 37,177,225 $3,627,000 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. 121,420 Repair & Replacement Funds 400,000 Additional information on Capital Projects is located in the Other Capital Funds section of the budget document. 333 Table of Contents TRANSFER SUMMARY REVENUE TRANSFERS IN GENERAL EXPENDITURE TRANSFERS OUT GENERAL FUND $ FUND 84,515,178 INTERNAL REPLACEMENT SPECIAL WASTEWATER SERVICE FUNDS REVENUE FUNDS SERVICE - 1,500,000 32,926,450 5,100,000 33,272,378 11,716,350 - CIP DEBT GENERAL REPAIR & REPLACE $ 18,890,531 - - - - - 18,890,531 - ROADWAY AND MAINTENANCE $ 13,868,229 - - - 670,000 - 13,198,229 - AMBULANCE SERVICE $ 680,000 380,000 - - 300,000 - - - STREETS $ 1,525,110 1,525,110 - - - - - - GRANT FUND $ 26,178,000 - - - - - 26,178,000 - CDBG $ 1,452,430 - - - - - 1,452,430 - POLICE IMPOUND FUND $ 15,000 15,000 - - - - - - GO BOND PROCEEDS $ 182,225,350 - - - - - 182,225,350 - TRAFFIC SIGNAL SDF $ 6,076,770 - - - - - 6,076,770 - POLICE SDF $ 894,354 - - - - - 849,194 45,160 FIRE SDF $ 2,151,729 200,000 - - - - 279,609 1,672,120 PARKS AND RECREATION SDF $ 7,635,336 - - - - - 4,786,966 2,848,370 GENERAL GOVERNMENT SDF $ 100,000 100,000 - - - - - - ROAD MAINTENANCE SDF $ 22,037,740 - - - - - 22,037,740 - OUTSIDE SOURCES $ 23,177,041 - - - - - 23,177,041 - PROP 400 MAG $ 37,177,225 - - - - - 37,177,225 - WATER $ 39,711,939 3,211,970 1,035,000 - 15,430,000 - 17,634,969 2,400,000 WATER REPAIR & REPLACE $ 58,195,996 - - - - - 50,895,996 7,300,000 MPC - WATER SYSTEM $ 9,249,813 - - - - - 9,249,813 - WATER SDF $ 12,974,314 - - - - - 538,494 12,435,820 WATER RESOURCE SDF $ 4,961,124 - - - 275,000 - 4,286,124 400,000 WASTEWATER $ 29,968,097 1,632,190 - - 14,400,000 - 13,935,907 - WASTEWATER REPAIR & REPL $ 69,819,842 - - - - - 69,819,842 - NEELY WASTEWATER SDF $ 4,110,926 - - - - - 4,110,926 - GREENFIELD WASTEWATER SDF $ 12,014,053 - - - - - 8,387,053 3,627,000 ENV SERVICES RESIDENTIAL $ 4,394,464 1,590,450 - - 1,500,000 - 1,304,014 - ENV SERVICES COMMERCIAL $ 644,799 224,480 - - 400,000 - 20,319 - ENVIRONMENTAL COMPLIANCE $ 3,436,440 289,960 - - 2,500,000 - 646,480 - ENV COMP REPAIR & REPLACE $ 1,970,000 - - - - - 1,970,000 - FLEET OPERATIONS $ 421,420 - - - 300,000 - 121,420 - FLEET REPAIR & REPLACEMENT $ 1,333,740 - - - - - 1,333,740 - TOTAL TRANSFER IN $ 681,806,990 $ 9,169,160 1,035,000 $ 1,500,000 68,701,450 $ 5,100,000 $ 553,856,560 $ 42,444,820 $ 334 $ Table of Contents SCHEDULES A-G TOWN OF GILBERT Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2023 Schedule A Fiscal Year General Fund Special Revenue Funds 2022 Adopted/Adjusted Budgeted Expenditures/Expenses* E 1 $ 227,938,053 $ 217,300,011 2022 Actual Expenditures/Expenses** E 2 $ 191,874,656 $ 46,860,504 2023 Fund Balance/Net Position at July 1*** 3 $ 188,864,821 $ 847,307,595 2023 Primary Property Tax Levy B 4 $ - $ - 2023 Secondary Property Tax Levy B 5 $ - $ - 2023 Estimated Revenues Other than Property Taxes C 6 $ 2023 Other Financing Sources D 7 $ - $ - 2023 Other Financing (Uses) D 8 $ - $ - 2023 Interfund Transfers In D 9 $ 42,095,610 $ 6,070,000 2023 Interfund Transfers (Out) D 10 $ 103,405,709 $ 368,504,544 2023 Reduction for Amounts Not Available: 233,109,400 $ 238,346,070 11 LESS: Amounts for Future Debt Retirement: $ - $ - 2023 Future Capital Projects $ - $ - 2023 Maintained Fund Balance for Financial Stability $ 62,210,000 $ 6,060,000 2023 Total Financial Resources Available $ 298,454,122 $ 717,159,121 2023 Budgeted Expenditures/Expenses $ 256,369,370 $ 648,266,160 * 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). 335 Table of Contents SCHEDULES A-G TOWN OF GILBERT Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2023 Schedule A FUNDS Debt Service Fund Capital Projects Fund Permanent Fund Enterprise Funds Available Internal Service Funds Total All Funds $ 54,364,410 $ 359,855,796 $ - $ 88,307,260 $ 40,486,980 $ 988,252,510 $ 50,656,740 $ 39,825,038 $ - $ 76,688,177 $ 38,585,670 $ 444,490,785 $ 10,583,740 $ - $ - $ 262,204,648 $ 12,591,600 $ 1,321,552,404 $ - $ - $ - $ - $ $ 29,600,000 $ - $ - $ - $ 29,600,000 $ 3,786,410 $ - $ - $ 39,211,490 $ 660,613,370 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 42,444,820 $ 553,856,560 $ - $ 35,540,000 $ 1,800,000 $ 681,806,990 $ - $ - $ - $ 208,141,577 $ 1,755,160 $ 681,806,990 $ 15,021,890 $ - $ - $ - $ - $ 15,021,890 $ - $ - $ - $ - $ - $ $ 35,030,000 $ 146,160,000 $ 7,281,700 $ - 110,581,700 $ - $ - $ 71,393,080 $ 553,856,560 $ - $ 200,733,071 $ 44,566,230 $ 1,886,162,184 $ 68,831,770 $ 553,856,560 $ - $ 101,367,120 $ 42,150,760 $ 1,670,841,740 EXPENDITURE LIMITATION COMPARISON 2022 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 336 2023 $ 988,252,510 $ $ (407,100,000) $ (1,055,800,000) 1,670,841,740 $ 581,152,510 $ 615,041,740 $ (150,000,000) $ (150,000,000) $ $ 431,152,510 $ 461,713,091 $ 465,041,740 500,348,278 Table of Contents SCHEDULES A-G TOWN OF GILBERT Tax Levy and Tax Rate Information Fiscal Year 2023 Schedule B 2022 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2023 $ 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 27,750,000 27,750,000 $ $ 29,600,000 29,600,000 $ $ $ $ $ 27,550,000 200,000 27,750,000 27,750,000 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate 0.9895 0.9897 (2) Secondary property tax rate (3) Total city/town tax rate 0.9895 0.9897 B. Special assessment district tax rates Secondary property tax rates - As of the date the proposed budget was prepared, the 391 special assessment districts for which secondary city/town was operating 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. 337 Table of Contents SCHEDULES A-G TOWN OF GILBERT Revenues Other Than Property Taxes Fiscal Year 2023 Schedule C ESTIMATED REVENUES 2022 SOURCE OF REVENUES ACTUAL REVENUES* 2022 ESTIMATED REVENUES 2023 GENERAL FUND Local taxes Local taxes, audit, & franchise fees 109,325,000 127,500,000 130,425,000 Licenses and permits Licenses and permits 3,890,000 4,147,000 3,865,000 Intergovernmental State Shared Revenue State Grants & Contributions Other Governments Revenue 60,000,000 900,000 1,180,000 66,000,000 876,000 1,682,630 83,000,000 886,000 1,620,000 Charges for services Charges for services 7,501,300 8,390,790 8,333,400 Fines and forfeits Fines and forfeits 2,645,000 2,725,000 2,640,000 500,000 50,000 500,000 50,000 500,000 50,000 In-lieu taxes SRP In Lieu 1,000,000 1,000,000 1,000,000 Miscellaneous Miscellaneous 443,000 725,660 790,000 $ Interest on investments General Fund General Fund Repair & Replacement Total General Fund $ 187,434,300 HURF Vehicle License Tax Interest Income Streets Repair & Replacement Other Streets Revenue $ $ 213,597,080 $ 233,109,400 $ 17,300,000 11,800,000 120,000 20,000 33,000 29,273,000 $ 17,300,000 11,800,000 120,000 20,000 55,000 29,295,000 $ 18,350,000 12,200,000 120,000 20,000 55,000 30,745,000 Grants $ $ 5,539,640 5,539,640 $ 2,659,001 2,659,001 $ 31,488,370 31,488,370 Other Special Revenue System Development Fees Intergovernmental Revenue $ 2,318,890 25,590,000 $ 3,213,270 17,551,010 2,282,000 23,046,280 $ 27,908,890 SPECIAL REVENUE FUNDS 338 2,173,890 17,290,000 $ 19,463,890 Table of Contents SCHEDULES A-G TOWN OF GILBERT Revenues Other Than Property Taxes Fiscal Year 2023 Schedule C ESTIMATED REVENUES 2022 SOURCE OF REVENUES CDBG/HOME $ $ 2,746,000 2,746,000 PKID Streetlight Improvement District $ ACTUAL REVENUES* 2022 $ 1,811,937 1,811,937 $ 850,780 1,871,400 2,722,180 Police Impound $ $ Ambulance Transport Other Funding Sources ESTIMATED REVENUES 2023 $ 3,232,400 3,232,400 $ 850,780 1,871,400 2,722,180 $ 1,144,890 1,864,000 3,008,890 85,000 85,000 $ 90,000 90,000 $ 90,000 90,000 $ $ 4,169,940 4,169,940 $ 4,200,000 4,200,000 $ 5,200,000 5,200,000 $ $ 229,672,450 229,672,450 $ 733,621,000 733,621,000 $ 141,535,130 141,535,130 Total Special Revenue Funds $ 302,117,100 $ 793,863,008 $ 238,346,070 $ 4,223,350 75,000 4,298,350 $ 622,300 35,000 657,300 $ 3,751,410 35,000 3,786,410 Total Debt Service Funds $ 4,298,350 $ 657,300 $ 3,786,410 $ 56,107,500 500,000 11,000,000 67,607,500 $ 65,103,000 500,000 14,500,000 80,103,000 $ 31,951,000 200,000 3,120,000 35,271,000 $ 33,656,000 200,000 3,555,000 37,411,000 $ 16,370,000 55,000 16,425,000 $ 20,295,000 109,000 20,404,000 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 $ Env Services Residential Env Services Residential Repair & Replacement $ 55,317,000 500,000 16,000,000 71,817,000 $ 31,126,000 200,000 4,280,000 35,606,000 $ 16,277,000 55,000 16,332,000 $ 339 Table of Contents SCHEDULES A-G TOWN OF GILBERT Revenues Other Than Property Taxes Fiscal Year 2023 Schedule C ESTIMATED REVENUES 2022 SOURCE OF REVENUES Env Services Commercial Env Services Commercial Repair & Replacement $ Environmental Compliance Env Compliance Repair & Replacement $ ACTUAL REVENUES* 2022 ESTIMATED REVENUES 2023 2,797,000 2,000 2,799,000 $ 2,973,000 2,000 2,975,000 $ 3,395,000 2,000 3,397,000 $ 5,058,000 5,000 5,063,000 $ 4,555,000 5,000 4,560,000 $ 4,840,000 5,000 4,845,000 Total Enterprise Funds $ 131,617,000 $ 126,838,500 $ 146,160,000 Fleet Maintenance $ $ 8,911,000 8,911,000 $ 9,026,000 9,026,000 $ 9,401,000 9,401,000 Health Self Insurance $ $ 19,460,000 19,460,000 $ 24,685,000 24,685,000 $ 20,920,000 20,920,000 Dental Self Insurance $ $ 1,365,000 1,365,000 $ 1,284,000 1,284,000 $ 1,282,000 1,282,000 Workers' Compensation $ $ 2,500,000 2,500,000 $ 3,261,000 3,261,000 $ 3,260,000 3,260,000 General Liability Insurance $ $ $ $ 4,348,490 4,348,490 Total Internal Service Funds $ 32,236,000 $ 38,256,000 $ 39,211,490 TOTAL ALL FUNDS $ 657,702,750 $ 1,173,211,888 $ 660,613,370 $ INTERNAL SERVICE FUNDS * 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. 340 Table of Contents SCHEDULES A-G TOWN OF GILBERT Other Financing Sources/ and Interfund Transfers Fiscal Year 2023 Schedule D FUND GENERAL FUND General Fund $ General Fund Repair & Replacement Total General Fund $ SPECIAL REVENUE FUNDS Streets $ Streets Repair & Replacement CDBG/HOME Police Impound Ambulance Transport Grants 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 $ OTHER FINANCING 2023 SOURCES INTERFUND TRANSFERS 2023 IN $ $ $ $ $ $ 9,169,160 32,926,450 42,095,610 670,000 $ $ 84,515,178 18,890,531 103,405,709 $ 15,393,339 1,452,430 15,000 680,000 26,178,000 72,956,346 251,829,429 368,504,544 100,000 300,000 5,000,000 $ $ 6,070,000 $ $ $ $ $ 42,444,820 42,444,820 $ $ $ $ $ $ $ 27,844,510 246,780,870 14,383,330 21,041,500 66,151,730 75,076,960 94,567,840 8,009,820 553,856,560 $ $ 15,705,000 1,035,000 14,400,000 $ $ 1,500,000 644,799 400,000 $ $ INTERNAL SERVICE FUNDS Fleet $ Fleet Repair & Replacement General Liability Insurance Total Internal Service Funds $ $ $ $ TOTAL ALL FUNDS $ $ 341 2,500,000 35,540,000 39,711,939 58,195,996 29,968,097 69,819,842 4,394,464 $ 3,436,440 1,970,000 208,141,577 $ 421,420 1,333,740 $ 300,000 1,500,000 1,800,000 $ 1,755,160 $ 681,806,990 $ 681,806,990 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Fund Fiscal Year 2023 Schedule E ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2022 FUND/DEPARTMENT GENERAL FUND Mayor and Council $ Manager Community Resources 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 $ 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 SPECIAL REVENUE FUNDS Streets $ Grants CDBG/HOME Police Impound Ambulance Transport Special Districts Development Fees Other Special Revenue Total Special Revenue Funds $ 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 DEBT SERVICE FUNDS Debt Service $ Total Debt Service Funds $ 799,680 1,722,280 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2022 $ 60,000 584,200 61,660 ACTUAL EXPENDITURES/ EXPENSES* 2022 $ 10,790 157,300 933,970 (56,039) 247,440 74,000 107,650 82,000 167,400 2,093,543 (286,490) $ (1,357,370) (9,027,691) (6,147,637) $ $ (333,550) $ 721,590 1,781,060 491,150 407,280 1,547,730 438,740 2,327,681 14,959,920 2,831,549 701,280 911,571 4,123,033 3,194,689 3,612,630 7,716,669 59,141,125 38,179,667 24,852,950 762,792 2,501,330 20,670,220 191,874,656 BUDGETED EXPENDITURES/ EXPENSES 2023 $ $ $ 250 10,000 26,700 (39,032) 789,638 $ 23,165,570 567,060 1,358,900 150,010 4,141,110 2,933,460 1,000,640 1,070,600 34,387,350 $ 28,872,390 5,310,370 1,779,970 193,470 5,572,590 3,240,140 766,760 3,008,500 48,744,190 54,364,410 54,364,410 $ $ $ $ 50,656,740 50,656,740 $ $ 68,831,770 68,831,770 OTHER FUNDING SOURCES Capital Projects $ Total Other Funding Sources $ 203,178,210 203,178,210 $ $ (30,720,977) $ (30,720,977) $ 12,473,154 12,473,154 $ $ 599,521,970 599,521,970 CAPITAL PROJECT FUNDS Redevelopment Streets Traffic Control Parks and Recreation Municipal Facilities 8,053,140 76,536,500 12,123,520 12,643,560 49,753,240 $ 11,973,817 4,176,680 1,903,162 12,453,456 2,930,838 1,051,888 7,447,428 $ 27,844,510 246,780,870 14,383,330 21,041,500 66,151,730 $ 1,125,270 1,624,808 342 $ $ 807,340 1,832,910 698,140 576,360 1,983,470 449,470 3,435,710 22,666,160 3,014,780 845,410 978,940 4,340,640 3,596,550 3,729,200 9,014,380 67,747,950 46,260,910 28,993,620 1,553,030 12,018,450 41,825,950 256,369,370 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Fund Fiscal Year 2023 Schedule E FUND/DEPARTMENT ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2022 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2022 ACTUAL EXPENDITURES/ EXPENSES* 2022 BUDGETED EXPENDITURES/ EXPENSES 2023 Water Wastewater Storm Water Total Capital Project Funds $ 79,955,090 82,888,430 2,736,000 324,689,480 $ 14,954,421 2,426,590 10,000 35,166,316 $ 7,473,017 6,561,725 3,524 39,825,038 $ 75,076,960 94,567,840 8,009,820 553,856,560 ENTERPRISE FUNDS Water $ Wastewater Env Services Residential Env Services Commercial Environmental Compliance Total Enterprise Funds $ 39,456,590 $ 25,253,460 23,170,170 3,531,640 3,675,340 95,087,200 $ (3,757,350) $ (2,792,590) (212,400) (17,600) 33,680,435 $ 20,024,287 17,897,360 2,360,745 2,725,350 76,688,177 $ 43,211,680 28,088,830 23,097,580 4,020,540 2,948,490 101,367,120 $ 660,125 8,121,050 $ 26,212,640 1,283,630 2,968,350 (6,779,940) $ INTERNAL SERVICE FUNDS Fleet Maintenance $ Health Self Insurance Dental Self Insurance Workers' Compensation General Liability Insurance Total Internal Service Funds $ 32,794,380 $ 7,692,600 $ 38,585,670 $ 10,134,900 22,973,840 1,570,000 3,123,530 4,348,490 42,150,760 TOTAL ALL FUNDS $ 988,252,510 $ $ 444,490,785 $ 1,670,841,740 9,099,600 $ 20,088,280 1,372,000 2,234,500 7,032,475 * 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. 343 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2023 Schedule F DEPARTMENT/FUND ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2022 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2022 Mayor and Council General Fund $ Department Total $ 799,680 799,680 $ $ Manager General Fund $ CDBG/HOME Special Revenue Department Total $ 1,722,280 1,360,620 59,540 3,142,440 $ Community Resources General Fund Department Total $ ACTUAL EXPENDITURES/ EXPENSES* 2022 BUDGETED EXPENDITURES/ EXPENSES 2023 $ $ 721,590 721,590 $ $ 807,340 807,340 60,000 1,125,270 $ $ $ 1,185,270 $ 1,781,060 1,358,900 59,540 3,199,500 $ 1,832,910 1,779,970 59,620 3,672,500 $ 584,200 584,200 $ 491,150 491,150 $ 698,140 698,140 Emergency Mgt and Safety General Fund $ Grants Department Total $ 544,590 134,530 679,120 $ 61,660 $ $ 61,660 $ Digital Government General Fund $ Special Revenue Department Total $ 1,889,790 9,940 1,899,730 $ $ $ $ 428,490 $ $ 77,710 506,200 10,790 25,000 $ 35,790 Economic Development General Fund $ Special Revenue Department Total $ 2,510,770 100,000 2,610,770 $ $ $ 157,300 Information Technology General Fund $ Department Total $ 16,156,250 16,156,250 Human Resources General Fund $ Department Total $ 407,280 94,410 501,690 $ 1,547,730 9,940 1,557,670 $ $ 1,983,470 9,940 1,993,410 $ 449,470 $ 438,740 25,000 65,080 528,820 $ 62,940 512,410 2,327,681 100,000 2,427,681 $ $ $ 3,435,710 157,300 $ $ $ $ $ 933,970 933,970 $ $ 14,959,920 14,959,920 $ $ 22,666,160 22,666,160 2,915,950 2,915,950 $ $ (56,039) $ (56,039) $ 2,831,549 2,831,549 $ $ 3,014,780 3,014,780 Management and Budget General Fund $ Department Total $ 762,470 762,470 $ $ $ $ 701,280 701,280 $ $ 845,410 845,410 Town Clerk General Fund $ Department Total $ 1,000,750 1,000,750 $ $ $ $ 911,571 911,571 $ $ 978,940 978,940 Intergovernmental Relations General Fund $ Grants Special Revenue Department Total $ 344 $ 576,360 128,520 704,880 3,435,710 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2023 Schedule F DEPARTMENT/FUND ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2022 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2022 BUDGETED EXPENDITURES/ EXPENSES 2023 ACTUAL EXPENDITURES/ EXPENSES* 2022 Legal Services General Fund $ Department Total $ 3,885,020 3,885,020 $ $ 247,440 247,440 $ $ 4,123,033 4,123,033 $ $ 4,340,640 4,340,640 Management Services General Fund $ Department Total $ 3,158,010 3,158,010 $ $ 74,000 74,000 $ $ 3,194,689 3,194,689 $ $ 3,596,550 3,596,550 Municipal Court General Fund $ Special Revenue Department Total $ 3,521,940 534,570 4,056,510 $ 107,650 $ $ $ 107,650 $ 3,612,630 488,710 4,101,340 3,729,200 588,310 4,317,510 Development Services General Fund $ Special Revenue Department Total $ 8,354,750 860,000 9,214,750 $ 82,000 $ 7,716,669 $ $ 82,000 $ 7,716,669 $ Police General Fund $ Police Impound Grants Special Revenue Department Total $ 61,716,320 178,580 405,110 212,880 62,512,890 $ 167,400 $ 59,141,125 150,010 445,850 212,880 59,949,865 $ Fire and Rescue General Fund $ Ambulance Transport Grants Special Revenue Department Total $ 64,560 42,340,990 Parks and Recreation General Fund $ Special Revenue Department Total $ 26,509,260 20,000 26,529,260 Public Works General Fund $ Streets Fund Water Fund Wastewater Fund Env Services Residential Env Services Commercial Environmental Compliance Department Total $ 860,040 25,561,170 39,456,590 25,253,460 23,170,170 3,531,640 3,675,340 121,508,410 37,782,490 4,493,940 40,740 $ 208,140 $ $ 2,093,543 250 1,800 $ $ 2,095,593 $ $ (286,490) $ $ (286,490) $ $ (333,550) (3,757,350) (2,792,590) (212,400) (17,600) $ $ (7,113,490) $ 345 38,179,667 4,141,110 1,800 64,560 42,387,137 24,852,950 20,000 24,872,950 762,792 23,165,570 33,680,435 20,024,287 17,897,360 2,360,745 2,725,350 100,616,539 $ $ $ $ $ $ $ $ 9,014,380 1,051,890 10,066,270 67,747,950 193,470 181,850 107,610 68,230,880 46,260,910 5,572,590 58,300 51,891,800 28,993,620 20,000 29,013,620 1,553,030 28,872,390 43,211,680 28,088,830 23,097,580 4,020,540 2,948,490 131,792,540 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2023 Schedule F DEPARTMENT/FUND ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2022 Special Revenue and Non-Operating Repair and Replacement $ Non-Departmental Miscellaneous Grants Special Districts Development Fees Other Special Revenue Debt Service Other Funding Sources Capital Improvement Funds Internal Services Department Total $ TOTAL ALL FUNDS $ 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 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2022 $ BUDGETED EXPENDITURES/ EXPENSES 2023 ACTUAL EXPENDITURES/ EXPENSES* 2022 (1,357,370) $ (9,027,691) (67,540) 10,000 26,700 (39,032) 2,501,330 20,670,220 $ $ (30,720,977) 35,166,316 7,692,600 1,683,006 $ 2,933,460 1,000,640 49,890 50,656,740 12,473,154 39,825,038 38,585,670 168,696,142 $ 12,018,450 41,825,950 5,000,000 3,240,140 766,760 1,049,890 68,831,770 599,521,970 553,856,560 42,150,760 1,328,262,250 $ $ 444,490,785 $ 1,670,841,740 * 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. 346 Table of Contents SCHEDULES A-G TOWN OF GILBERT Full-Time Employees and Personnel Compensation Fiscal Year 2023 Schedule G FUND GENERAL FUND Full-Time Equivalent (FTE) 2023 Employee Salaries and Hourly Costs 2023 Retirement Costs 2023 Total Estimated Personnel Compensation 2023 Other Benefit Costs 2023 Healthcare Costs 2023 1230.74 $ 121,732,045 $ 16,666,778 $ 20,105,884 $ 5,823,943 $ 164,328,650 1.00 $ 58.66 $ 7,971 454,821 $ 22,251 921,155 $ 4,964 277,990 $ 1.65 3.10 1.00 1.00 1.90 39.56 0.80 108.67 $ 79,454 4,663,044 188,000 147,451 199,922 99,172 47,452 129,477 2,800,515 26,000 8,380,487 $ 809,695 CAPITAL PROJECTS FUNDS CIP Administration Total Capital Projects Funds 14.90 $ 14.90 $ 1,822,646 1,822,646 $ $ ENTERPRISE FUNDS Water Wastewater Env Services Residential Env Services Commercial Environmental Compliance Total Enterprise Funds 142.93 $ 53.50 85.81 8.44 12.59 303.27 $ 9,004,824 4,919,643 6,180,993 710,557 869,654 21,685,671 $ INTERNAL SERVICE FUND Fleet Maintenance Health Self Insurance Workers' Compensation General Liability Insurance Total Internal Service Fund 29.00 $ 1.00 1.00 1.00 32.00 $ 2,095,118 90,982 79,656 96,320 2,362,076 $ TOTAL ALL FUNDS 1689.58 $ 155,982,925 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 $ 9,406 12,778 6,286 2,983 8,184 173,330 1,910 497,831 $ 114,640 6,317,010 188,000 204,390 287,410 135,260 74,730 180,250 3,761,620 27,940 11,291,250 252,478 252,478 $ $ 115,547 115,547 $ $ 2,378,980 2,378,980 2,316,284 777,313 1,363,464 165,577 155,720 4,778,358 $ 677,073 257,250 352,442 41,766 51,855 1,380,386 $ 13,108,220 6,378,770 8,472,470 985,950 1,161,160 30,106,570 $ $ 130,493 5,894 4,950 6,276 147,613 $ $ 471,366 7,085 1,240 19,637 499,328 $ 2,910,250 113,370 94,120 132,700 3,250,440 $ 27,239,285 $ 7,965,320 $ 211,355,890 15,177 20,638 10,230 4,841 13,958 282,059 $ 32,356 54,072 19,572 19,454 28,631 505,716 30 1,603,237 188,309 188,309 $ $ 1,110,039 424,564 575,571 68,050 83,931 2,262,155 $ $ $ 213,273 9,409 8,274 10,467 241,423 $ 20,168,360 $ $ Full Time Equivalent (FTE) shown on Schedule G include Limited Term Agreements (LTA’s) in place for FY 2023. 347 $ $ 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. 348 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. 349 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. 350 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. CMMS Computerized maintenance management system tracks work orders and their status in the process. 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. 351 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. 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. 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. 352 Table of Contents GLOSSARY/ACRONYMS 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 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. 353 Table of Contents GLOSSARY/ACRONYMS 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. GMP Guaranteed maximum price is the maximum price paid to a contractor for construction of a project. GO Bonds General Obligation Bonds are secured by Gilbert property tax and authorization for the bonds 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 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. 354 Table of Contents GLOSSARY/ACRONYMS 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. Intergovernmental Agreement is a contract between governmental entities as authorized by State law. IGA IISNS Internally Illuminated Street Name Sign 355 Table of Contents GLOSSARY/ACRONYMS 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. 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. 356 Table of Contents GLOSSARY/ACRONYMS 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 Operating Budget Gilbert’s digital records management system. 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. 357 Table of Contents GLOSSARY/ACRONYMS 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. Revenue Receipts from items such as taxes, intergovernmental sources, user fees or resources from voter-authorized bonds, or system development fees. 358 Table of Contents GLOSSARY/ACRONYMS 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 359 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. 360 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 361 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. 362 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