FISCAL YEAR 2024 ANNUAL BUDGET Adopted June 6, 2023 TABLE OF CONTENTS INTRODUCTORY SECTION STREETS FUND Budget Message...............................................7 Guide to the Budget Document ......................10 GFOA Distinguished Budget Award ...............13 Key Officials and Staff ....................................14 Organizational Charts .....................................16 Mission and Values ........................................18 Organization Focus Areas ..............................19 Operational Excellence ..................................26 Gilbert Facts ...................................................27 Fund Structure ................................................31 Budget Process ..............................................34 Budget Calendar.............................................36 Financial Policies ............................................37 Streets Fund Summary ................................ 147 Streets Fund Benchmark ............................. 149 Streets... ...................................................... 150 ENTERPRISE FUNDS Enterprise Funds Summary ......................... 155 Enterprise Funds Benchmarks .................... 157 Water ........................................................... 159 Wastewater .................................................. 161 Solid Waste - Residential ............................ 163 Solid Waste - Commercial ........................... 165 Environmental Compliance.......................... 167 INTERNAL SERVICE FUNDS FINANCIAL OVERVIEW Internal Service Funds Summary ................ 171 Fleet Maintenance ....................................... 173 Health Self Insurance .................................. 175 Dental Self Insurance .................................. 177 Workers’ Compensation .............................. 179 General Liability ........................................... 181 Short-Term Financial Plans ...........................49 Revenue and Expense Summary...................49 Fund Balances................................................50 Budget Summary ............................................54 Revenue Summary by Fund ...........................56 Revenue Summary by Fund by Type .............58 Revenue Detail ...............................................60 Expense Summary .........................................67 Expense Detail ...............................................69 Property Tax Rates.........................................77 Personnel Summary .......................................78 REPLACEMENT FUNDS Replacement Funds Summary .................... 185 Replacement Funds…………… .................. 187 SPECIAL REVENUE Long-Term Financial Plans ...........................79 Long-Term Financial Planning .......................79 Revenue Sources ...........................................86 Five-Year Forecasts .......................................92 Special Revenue Funds Summary .............. 193 Special Revenue.......................................... 195 OTHER CAPITAL FUNDS Other Capital Funds Summary .................... 199 Guide to the Capital Improvement Plan…… 201 Capital Improvement Plan Summary ........... 202 Operating Impacts ....................................... 206 Ten-Year Financial Plan .............................. 208 Street Project Locator .................................. 236 Street Projects Summary............................. 237 Street Project Detail ..................................... 240 Traffic Control Project Locator ..................... 246 Traffic Control Projects Summary................ 247 Traffic Control Project Detail........................ 248 Municipal Facilities Project Locator ............. 250 Municipal Facilities Projects Summary ........ 251 Municipal Facilities Project Detail ................ 253 Redevelopment Project Locator .................. 257 Redevelopment Projects Summary ............. 258 Redevelopment Project Detail ..................... 259 Storm Water Project Locator ....................... 261 Storm Water Projects Summary .................. 262 Storm Water Project Detail .......................... 263 Water Project Locator .................................. 265 Water Projects Summary ............................. 266 Water Project Detail ..................................... 269 GENERAL FUND General Fund Summary ...............................103 General Fund Benchmarks ..........................106 Mayor and Council........................................111 Town Manager..............................................113 Digital Government .......................................115 Intergovernmental Relations ........................117 Economic Development ...............................119 Information Technology ................................121 Human Resources ........................................123 Management and Budget .............................125 Town Clerk ...................................................127 Legal Services ..............................................129 Finance and Management Services .............131 Municipal Court.............................................133 Development Services .................................135 Police ............................................................137 Fire and Rescue ...........................................139 Parks and Recreation ...................................141 Engineering Services ...................................143 3 TABLE OF CONTENTS Wastewater Project Locator .........................275 Wastewater Projects Summary ....................276 Wastewater Project Detail ............................278 Parks and Recreation Project Locator .........283 Parks and Recreation Projects Summary ....284 Parks and Recreation Project Detail ............286 DEBT SERVICE Debt Service .................................................295 APPENDIX Personnel Detail ...........................................307 Capital Outlay ...............................................332 Transfer Detail and Summary ......................336 Schedules A-G .............................................340 Glossary/Acronyms ......................................353 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 6, 2023 Honorable Mayor, Council Members, and the Gilbert Community: Gilbert continued to grow during FY 2023 with citizens and businesses continuing to receive high quality town services. Inflation was a significant hurdle for many departments and some rates had to be adjusted to compensate for the changes in operational costs. Gilbert is also keeping a close eye on regional water discussions to ensure that our water portfolio and infrastructure are ready for the future. We want to ensure that a shortage at the river does not equal a shortage at the tap for our residents and businesses. Gilbert is also taking steps to reduce water usage by removing underutilized turf at own facilities, implementing new water reduction incentive programs, and encouraging general water conservation. We will also remain financially prepared to meet economic challenges that may arise as the economy evolves and potentially transitions into a slower growth or recessionary phase of the typical cycle. With a population of 275,346 residents, Gilbert is Arizona’s fifth largest city. In 2023, Gilbert Fire and Rescue became Autism Certified, which builds upon the certifications received by the Police and Parks and Recreation Departments in 2022. Cactus Yards was named Outstanding Park of the year again in 2023. Gilbert stands proud as the Best Place to Live in Arizona (Ranking Arizona, 2022) and the #2 Best Place to Raise a Family in the Phoenix Area (Niche, 2023). Gilbert was also ranked the #1 Best City for Early Retirement (Smart Asset, 2022) and the #3 Healthiest Midsize Employer in Arizona (Phoenix Business Journal, 2023). 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 2022, private investment in Gilbert’s four employment areas exceeded over $1.25 Billion. STEM and STEM related job growth has outpaced total job growth in the community over the last 5 years – 15% for STEM/STEM related vs. 10% total job growth (Lightcast, Inc., 2017-2022). Over the last 5 years, Gilbert has added 4.7 million square-feet of office, industrial/flex, and retail space to its inventory, representing an increase of 18.4%. (Costar, Q2 2018 – Q2 2023). In FY 2023, Gilbert’s economic development initiatives continued to yield positive results for the community, with each of Gilbert’s employment areas seeing significant investment and growth. In the Northwest employment area, SunCap Property Group completed three new speculative light industrial/flex buildings at the Gilbert Spectrum development, totaling over 300,000 square-feet. This same group also received approval to construct an additional 120,000 square-foot building on the site, which will complete the build-out of the Spectrum development project. In the Central Business District, Corning announced the development of a new 300,000 square-foot fiber optic cable manufacturing facility that will create over 200 new jobs for the community. Property at the north east corner of Germann and Lindsay Roads also received approval for a 1.4 million squarefoot industrial park. The Gateway employment area saw the completion of the Warner Commons, a 380,000 square-foot light industrial park and approval for The Ranch project, a 4+ million squarefoot light industrial park planned for the north west corner of Warner and Power Roads. The Heritage District also saw additional investment with the selection of a developer for the prominent “South Anchor” site and the completion of the University of Arizona’s 4th floor expansion. The #GilbertTogether long-term resiliency efforts continued as well, providing access to experts and proven programs that enabled businesses to improve operations, receive technical assistance, and provide access to scholarships that allowed Gilbert residents to upskill. At the conclusion of FY23, Gilbert businesses had received nearly 1,000 hours of technical assistance and 1:1 coaching, and over 280 scholarships had been awarded to Gilbert residents. 7 Table of Contents BUDGET MESSAGE 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 $7.6 million has been removed due to the zerobased efforts. Due to inflation, the cumulative zero-based savings reduced from the prior year. Directors are tasked with balancing the budget through consensus, rather than presenting requests and waiting to hear back. Only once the directors achieve consensus is the Town Manager presented with the recommended budget. This collaborative approach allows Gilbert to promote transparency, the importance of short- and long-term planning, and maintain a strong return on investment for the zero-based process while staying focused on the citizens and businesses that we all serve in different capacities. Additionally, Gilbert staff and Council align both short-term goals and resources toward the longterm realization of Gilbert’s established strategic initiatives: Strong Economy, Prosperous Community and Exceptional Built Environment. These strategic initiatives guide the formulation of organizational goals and corresponding budget for the following fiscal year. Council retreats, as well as the budget kickoff in September 2022, allow staff to initiate the process with clear direction and focus governing the priorities for service delivery in FY 2024. The budget for FY 2024 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 $2,049,501,300 was adopted for FY 2024. Most of the increase from FY 2023 is from increased activity in the Capital Improvement Program, especially related to the voter-approved transportation bond projects and additional water projects. 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 $31.335 million which lowers the property tax rate to $0.9800 per $100 of assessed value. This reduction was adopted in the Final Budget and represents a change from the Preliminary budget which included a levy of $31.6m ($0.9883 rate). Balanced Financial Plan: The FY 2024 Budget is balanced based upon identified revenues and expenditures. Constitutional Expenditure Limit: The FY 2024 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 2024 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. 8 Table of Contents BUDGET MESSAGE Fund Balance: The Revenue Summary lists the use of carry over funds in an amount of $1,109,174,810. This reflects use of revenues which were received in prior fiscal years in excess of minimum fund balance. Revenues from the bonds sold in 2022 for both transportation and water related projects are included in this carry over number. Capital Project Financing – System Development Fees: The FY 2024 Budget reflects revenues projected from the continued collection of System Development Fees as allowed under current State Law. FUNDING CHALLENGES Inflation is one of the biggest challenges the Town is continuing to face. While inflation has reduced over the past year, it is still at elevated levels and is affecting operational expenses and infrastructure projects. Council, management, and operational staff will continue working together to meet the needs of the community while working to balance costs and revenues. Water and Solid Waste rates were last changed in 2022. They were calculated to balance revenues and expenditures for a 5 year window of time, but due to inflation, drought conditions, and additional infrastructure needs, these rates are being reviewed again. A study is currently under way and new rates are anticipated to go into effect in Spring of 2024. 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 2024 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 2022 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, 2022. Gilbert has received this award for twenty-four 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 Kathy Tilque Councilmember Scott Anderson Councilmember Chuck Bongiovanni Councilmember Yung Koprowski Councilmember Bobbi Buchli Councilmember Jim Torgeson 14 Table of Contents KEY OFFICIALS AND STAFF EXECUTIVE TEAM Town Manager, Patrick Banger Assistant Town Manager, Mary Goodman Assistant Town Manager, Leah Rhineheimer Assistant Town Manager, Dawn Prince Assistant to the Town Manager, Allyna Bay Assistant to the Town Manager, Jennika Horta 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, Rob Duggan 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, Genesis Hart Management and Budget Analyst, Joseph Hewitt Management and Budget Analyst, Laura Lorenzen Management and Budget Analyst, Christopher Scott Management and Budget Specialist, Rachel Shaver Special thanks to the Office of Digital Government 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, Town leadership and Council meet in strategic retreats during FY 2019 and 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 2024 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. FY2024 Wildly Important Goals 20 Table of Contents ORGANIZATION FOCUS AREAS 21 Table of Contents ORGANIZATION FOCUS AREAS FY 2023 Wildly Important Goals & Results In Progress 22 Table of Contents ORGANIZATION FOCUS AREAS Achieved In Progress Achieved In Progress 23 Table of Contents ORGANIZATION FOCUS AREAS In Progress Achieved In Progress In Progress 24 Table of Contents ORGANIZATION FOCUS AREAS In Progress Achieved In Progress 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 25 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 2023 included: • • Town of Gilbert fully corrected the finding noted by the Government Accounting Standards Board (GASB) regarding the deficiency in internal controls over contributed assets. The FY 2022 GASB audit found a deficiency in internal controls as the Town was unable to fully document contributed assets for FY 2021. The Town was able to correct $40 million of capital assets from FY 2021 and reported $27 million in FY 2022. Initial error rate of missing documents went from 39.13% to 11.76%, an improvement of 70%. This reduction in errors allowed Finance to complete their portion of the audit a week earlier than anticipated, saving an additional 80 hours in addition to the previous cycle time savings of 165 hours. With the implementation of bi-annual internal audits, we have eliminated the need for weekly meetings once the fiscal year is over saving an additional 100 hours. Total additional hours saved in FY 2022 is 180 hours; total hours saved with new process is now 345 hours, an improvement of 52%. Establishing new process for Capital Improvement Plan projects that involve Traffic Operations inspections of signal lights. The goal is to document the elements of the inspection process and clarify stakeholders’ roles during the Design phase and the Pre-Construction/Construction phases. A RACI (Responsible, Accountable, Consulted, Informed) matrix was created to streamline expectations and communications between the teams. Project is currently ongoing. 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. 345 HOURS SAVED IN FY 2023 WITH GASB Audit Process 26 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 2024 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 #1 Median Household Income in Arizona for 2023 by SmartAsset. In addition, in 2022 the Town was named the 6th Best Place to Raise a Family in the West by Dwellics. 27 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 7/1/22): Estimated Population (as of 7/1/23): 275,346 281,600 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: State / County Gilbert Total Housing Units: Vacancy Rate 7.8% 6.3% 1.5% 95,508 2.1% 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 35.3 29.7% 8.0% 29.3% 22.3% 10.5% 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, 2021. 28 Table of Contents GILBERT FACTS Demographics: GILBERT POPULATION 300,000 267,918 250,000 275,346 MEDIAN AGE 208,453 200,000 150,000 109,697 100,000 50,000 - 1,971 5,717 1970 1980 29,188 1990 2000 2010 2020 Gilbert Greater Phoenix 35.3 37.2 2023 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 16.6% 21.1% 11.5% 30.4% 17.0% 21.7% 22.4% 9.1% 22.4% 13.7% High School Graduate or Greater Bachelor's Degree or Higher 96.6% 47.4% 89.4% 36.1% Source: U.S. Census American Community Survey, 2021 for the Town of Gilbert, AZ and Maricopa County, AZ RACE / ETHNICITY White, 64.33% Hispanic, 18.87% Asian, 5.83% Black or African American, 3.38% Two or More Races, 6.43% American Indian and Alaska Native, 0.28% Other Race, 0.79% Native Hawaiian and Other Pacific Islander, 0.09% Source: U.S. Census American Community Survey, 2021 for the Town of Gilbert, AZ and Maricopa County, AZ HOUSEHOLD CHARACTERISTICS Median owner-occupied housing value Median household income Average household size Source: U.S. Census American Community Survey, 2021 for the Town of Gilbert, AZ and Maricopa County, AZ 29 Gilbert Greater Phoenix $484,600 $104,802 2.92 $383,500 $76,247 2.60 Table of Contents GILBERT FACTS AWARDS & RECOGNITIONS • • • • • #1 Best City for Early Retirement (SmartAsset, 2022) #1 Place to Live in Arizona (Ranking Arizona, 2022) #1 Median Household Income in Arizona (SmartAsset, 2023) #2 America’s Best Cities to Start a Side Hustle (LLC.org, 2023) #3 Cities Whose Unemployment Rates Are Bouncing Back Most (WalletHub, 2022) # 1 Best Places to Live in Arizona according to Ranking Arizona, 2022 SINGLE-FAMILY HOUSING PERMITS BY CALENDAR YEAR 789 1,784 1,602 1,600 1,427 1,144 1,227 1,393 789 Single-Family Housing Permits issued in 2022 2015 2016 2017 CIVILIAN LABOR FORCE Labor Force = 151,315 2019 2020 2021 2022 PRINCIPAL EMPLOYERS Employer Gilbert Unified School District Banner Health Town of Gilbert Fry's Food and Drug Higley Unified School District Wal-Mart Stores, Inc. Go Daddy Software, Inc. Northrop Grumman Dignity Health Silent Aire USA Inc. 2.7% 97.3% Employed 2018 Unemployed Source: Arizona Office of Economic Opportunity, Local Area Unemployment Statistics (LAUS) Data – May 2022 Employees 3,098 2,465 1,679 1,518 1,246 1,218 1,159 1,078 878 778 Source: Gilbert Annual Comprehensive Financial Report (ACFR), FY 2022 ECONOMIC HIGHLIGHTS • From FY 2013 to FY 2022, private investment in Gilbert’s four employment areas totaled over $1.25 Billion. Source: Gilbert Office of Economic Development • STEM and STEM related job growth has outpaced total job growth over the last 5 years – 15% for STEM/STEM Source: Economic Lightcast Inc., 2017-2022 related vs. 10% total job growth. • Over the last 5 years, Gilbert has added 5.2 million square-feet of office, industrial/flex, and retail space to its Source: CoStar 2018 Q2 – 2023 Q2 inventory, representing an increase of 20.7%. 30 Table of Contents FUND STRUCTURE The financial accounts for Gilbert are organized on the basis of funds or account groups. In governmental accounting, a fund is a separate self-balancing set of accounts used to show operating results for a particular activity or activities. Funds are categorized into three classes: governmental, proprietary, or fiduciary. Different fund types are found within each of these three classes. Major funds are identified and described below. GOVERNMENTAL FUNDS Governmental funds include General Funds, Special Revenue Funds, Other Capital Funds, Debt Service Funds, and Special Assessment Funds. General Funds – General Funds are used for all financial resources except those required to be accounted for in another fund. • • General Fund (Major Fund) – The General Fund accounts for the resources and uses of various Gilbert departments. A majority of the daily operating activity is recorded in this fund. Departments included through the General Fund: • Mayor and Council • Town Manager • Digital Government • Intergovernmental Relations • Economic Development • Information Technology • Human Resources • Management and Budget • Town Clerk • General Counsel/Prosecutor • Management Services • Municipal Court • Development Services • Police Department • Fire and Rescue • Parks and Recreation • Public Works – Engineering Roadway and Maintenance Fund – The Roadway and Maintenance Fund accounts for the state shared revenues from Vehicle License Tax, and expenses associated with capital improvement projects, parking garage maintenance, and preventive maintenance for the Streets Department. Special Revenue Funds – These funds account for the proceeds of specific revenue sources that are legally restricted to expenditures for a specific purpose. 31 • Street HURF Fund (Highway User Revenue Fund) Street operating costs eligible for state highway revenues are included in this fund. Revenues are primarily derived from stateshared fuel tax. • Community Development Block Grant (CDBG) Fund This fund accounts for all federal CDBG revenue. The revenue is used for expenditures that create a more viable community, such as downtown renovation and social services. • HOME Fund This fund accounts for Federal Home Investment Partnership revenue. The revenue is used for expenditures that create and maintain affordable housing within Gilbert. • Grants The Town accounts for grant revenue and the related expenditures in a separate fund. The entire expense is typically included in this fund and any amount not supported by grant revenue is transferred from another fund. • Other Special Revenue Other special projects are accounted for in this group of funds. The activity extends beyond one fiscal year and is for a specific event. • System Development Fees (SDF) This set of funds segregates the revenue to pay for growth-related capital projects. The revenue is used to pay for eligible projects or to repay debt issued for growth-related construction. • 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. 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. 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 • Solid Waste – Residential • Solid Waste – Commercial • Environmental Compliance 32 Table of Contents FUND STRUCTURE Department/Functional Area Governmental Funds Roadway and General Fund Maintenance Other Capital Fund Funds (Major) Mayor and Council Town Manager Digital Government Intergovernmental Relations Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Services Finance and Management Services Municipal Court Development Services Engineering Services Police Fire and Rescue Parks and Recreation Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Streets Fleet Ambulance 33 Proprietary Funds Special Revenue Funds Enterprise Funds Internal Service Funds Table of Contents BUDGET PROCESS BUDGET DEVELOPMENT • The Council determines the priorities for the year and staff develops a budget that best incorporates Council priorities and fits within the resources available. • • Council set the following boundaries for FY 2024 budget preparation: • No change in local sales tax rate (1.5%) • The secondary property tax rate for FY 2024 changed to $0.98 per $100 of assessed value. The rate is the result of the levy that is required to fund anticipated debt service payments • Maintain minimum fund balance policies Council and public discuss budget in Study Session Council reviews and adopts preliminary budget after public hearing Council reviews and adopts final budget after public hearing The Budget Calendar page depicts the timing in more detail. STATE EXPENDITURE LIMIT The State of Arizona sets a limit on the expenditures of local jurisdictions. State statute sets the limits unless otherwise approved by the voters. Gilbert received voter approval to increase this limit to match the community’s desired service levels. Gilbert must budget at or below this limit. The major steps in preparation of the budget were: • Council input on initiatives, boundaries, and priorities • Prepare zero based budget on the supplies/contractual budgets for one-third of the organization each fiscal year • Departments use data, surveys, and public feedback to inform new budget requests • Review business case for new requests or changes to existing requests for funding tying each back to specific services • Executive Team reports out on prior year approved FTE benchmarks and results, as well as progress on authorized one-time expenses. Executive Team also completes a review of all vacant positions to determine validity of business case, potential modifications/removal of positions • Update revenue and expense projections and five-year projections for operating funds • Collaborative budget process with Executive Team members to determine requests that will be recommended to the Town Manager • Prioritization of available resources to align with Council priorities and organization focus areas • Financial Retreat with the Executive Team and Council • Town Manager finalizes and balances the proposed budget • Present draft to Council in 1:1 meetings The expenditure limit base approved by the voters must be used in determining Gilbert’s expenditure limit until a new base is adopted. Some of the specific items excluded from the expenditure limit are: revenue from bond sales, revenues received for interest, trust and agency accounts, federal and state grants, and amounts accumulated for the purchase of land, buildings, or improvements if the voters approved. BUDGET AMENDMENTS Under Arizona Revised Statutes, the budget cannot increase once Council adopts the preliminary budget. Transfers between budget line items are submitted throughout the year to align the budget with actual expenses and requirements. This provides a more refined picture of what the base should be for the next budget year and assists departments undergoing the zero based budget process. BUDGET CARRYFORWARD If completion of a project or acquisition is not guaranteed during a fiscal year, the amount must be included in the budget for the following fiscal year and balanced along with other requests. CONTINGENCY The contingency account is used for emergency or unanticipated needs or opportunities. 34 Table of Contents BUDGET PROCESS 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 2024 the ongoing budgeted expenditures were $221.4M. When calculated at 25% plus one year of debt service, the minimum fund balance requirement is $59.1M. 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 2024, 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 • Solid Waste – Residential • Solid Waste – 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 – Solid Waste 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, Solid Waste, Environmental Compliance, and 35 Table of Contents BUDGET CALENDAR Date Action July 1 - July 31, 2022 CIP Team holds initial departmental meetings (review/prioritize new/existing capital improvement projects) August 11 - August 25, 2022 Executive Team report out; FTE, benchmarks, and status of one-time expenses from FY 2022 September 1 - October 25, 2022 Zero base departments and Budget office determine zero base budgets September 1 - October 27, 2022 Departments enter requests in budget software for FY 2024 new FTE and five-year plans September 1 - November 21, 2022 Departments enter new requests and capital improvement project (CIP) maintenance needs September 6, 2022 Executive Team review of staffing vacancies September 8 - September 15, 2022 Budget kick-off with the Executive Team, Second in Command, and Supervisors groups October 25, 2022 CIP deadline for for updated project scopes, project budgets, and prioritization November 2022 CIP follow-up meetings with departments to review funding/timing/prioritization of projects December 2022 Financial review of CIP projects January 2023 Executive Team reviews departmental requests January 24 - February 16, 2023 Departments revise year end projections based on six months of activity February 1, 2023 Present Executive Team recommendations to Town Manager March 2, 2023 Council financial retreat March 7, 2023 Town Manager recommendations to Executive Team March 21 - April 17, 2023 Departments complete purpose statements, current year accomplishments, upcoming year objectives, and performance measures April 10 - April 18, 2023 Budget office discussions with Council members April 18, 2023 FY 2024 budget study session with Council April 27, 2023 CIP stakeholders meeting with various agencies to review status of CIP projects and new projects for FY 2024 May 2, 2023 Council adopts FY 2024 Preliminary Budget after public hearing May 2, 2023 Council reviews draft FY 2024-2033 Capital Improvement Plan May 2, 2023 Public Hearing to consider declaring June 6, 2023, as the date of public hearing and adoption of the FY 2024 property tax levy May 11 and May 18, 2023 Budget presentaion to Supervisors and Second in Command groups June 6, 2023 Council adopts FY 2024-2033 Capital Improvement Plan June 6, 2023 Council adopts FY 2024 Final Budget after public hearing June 6, 2023 Public hearing/adoption of FY 2024 property tax levy 36 Table of Contents FINANCIAL POLICIES INTRODUCTION The Policies of Responsible Financial Management were revised and adopted in June 2023 by Council and establish the framework for overall fiscal planning and management by setting forth guidelines for current activities and long-range planning. The Policies of Responsible Financial Management are intended to foster and support the continued financial strength and stability of Gilbert. The Town complies with these policies. The pages that follow provide a summary of these policies. PURPOSE Gilbert’s financial policies establish the framework for overall fiscal planning and management. The policies set forth guidelines for both current activities and long-range planning. The purposes of the financial policies are: • • • • • Balanced Budget – The Town is required, by Arizona Revised Statutes, to adopt a balanced budget each fiscal year. A balanced budget is one in which the sum of estimated revenues and appropriated fund balances is equal to appropriations. Fiscal Conservatism – To ensure that the Town is at all times in solid financial condition, defined as:  Maximized efficiency – best possible service at the lowest possible cost  Cash solvency – the ability to pay bills  Budgetary solvency – the ability to balance the budget  Long-term solvency – the ability to pay future costs  Service level solvency – the ability to provide needed and desired services Flexibility – To ensure the Town is in a position to respond to changes in the economy or new service challenges without an undue amount of financial stress. Transparency and Communication – To utilize best practices in communicating financial information to facilitate sound decision-making, to promote openness and transparency, and to inspire public confidence and trust. Adherence to the Highest Accounting and Management Practices – As set by the Governmental Accounting Standards Board and the Government Finance Officers Association standards for financial reporting and budgeting. SCOPE Gilbert has an important responsibility to its citizens to carefully account for public funds, to manage its finances wisely, and to plan for the adequate funding of services desired by the public, including the provision and maintenance of public facilities and infrastructure. In times of tight budgets, of major changes in federal and state policies toward local government, and of limited growth in the Town's tax base, Gilbert needs to ensure that it is capable of adequately funding and providing those government services desired by the community. Ultimately, the Town’s reputation and success will depend on the public’s awareness and acceptance of the management and delivery of these services. These adopted Policies of Responsible Financial Management establish guidelines for the Town’s overall fiscal planning and management. These principles are intended to foster and support the continued financial strength and stability of the Town of Gilbert as reflected in its financial goals. Gilbert’s financial goals are broad, fairly timeless statements of the financial position the Town seeks to attain: • To deliver quality services in an affordable, efficient and cost-effective manner and to provide full value for each tax dollar 37 Table of Contents FINANCIAL POLICIES • • • To maintain an adequate financial base to sustain a sufficient level of municipal services, thereby preserving the quality of life in Gilbert To have the ability to withstand local and regional economic fluctuations, to adjust to changes in the service requirements of the community, and to respond to changes in Federal and State priorities and funding as they affect the Town's residents; and To maintain a high bond credit rating to ensure the Town’s access to the bond markets and to provide assurance to the Town's taxpayers that the Town government is well managed and financially sound Following these policies will enhance Gilbert’s financial health as well as its credibility with its citizens; the public in general, bond rating agencies and investors. To achieve these purposes as the Town of Gilbert continues to grow and develop, it is important to regularly engage in the process of financial planning including reaffirming and updating these financial guidelines. Policy changes will be needed as the Town continues to grow and become more diverse and complex in the services it provides, as well as the organization under which it operates to provide these services to its citizens. POLICY STATEMENT SUMMARY The following is intended as a summary of each policy. For the full version of the policies, refer to gilbertaz.gov. 1) Accounting, Auditing and Financial Procedures Defines financial reporting and audit requirements. An Annual Comprehensive Financial Report (ACFR) is produced annually according to Generally Accepted Accounting Principles (GAAP). Independent audits are performed annually; procurement for these services is completed every five years. 2) Budget Administration The Town Council sets policy and adopts the annual budget at the fund level as a total amount of expenditures. Financial control is set by the Town Council at the fund level, with budgetary control for operating performance administered at the Departmental level by the Town Manager. Budget adjustments for special revenue funds, excluding Highway User Revenue Funds, will be administered by the Office of Management and Budget (OMB), and will not exceed the available revenues. Budget adjustments between funds, projects, or contingency transactions to accommodate Town Councilapproved actions, such as bond transactions, will be administered by the OMB, and will not exceed available revenues or the maximum approved expenditure authorization. Grants and restricted appropriations are administered by Town departments. Department directors may authorize transfers within non-personnel budget lines at the same fund, Department, and project level. The Town Manager or his/her designee is authorized to administer a budget adjustment process within a fund between Departments or projects. The OMB Director or his/her designee is authorized to approve any adjustments between funds, projects, or contingency transactions up to $25,000. The Town Manager or his/her designee is authorized to approve any adjustments between funds, projects, or contingency transactions up to $50,000. Town Council action is required to approve adjustments between funds, projects, or contingency transactions over $50,000. All annual appropriations lapse at year-end and are considered for inclusion in the subsequent year’s budget on a case-by-case basis. 3) Interfund Loans Gilbert may loan resources from one fund to another fund experiencing a temporary cash shortage. Interfund loans differ from a transfer of funds in that the amounts are provided with a requirement for repayment. Loans shall be documented with repayment terms clearly described. The Town Manager or his/her designee is authorized to approve interfund loans up to $50,000 which have a repayment term within the following fiscal year. All other interfund loans must be approved through Town Council 38 Table of Contents FINANCIAL POLICIES action. Factors to be considered when evaluating an interfund loan may include: borrowing funds current financial condition, estimates of the borrowing fund’s future resources to repay the loan, purpose of the loan, established repayment terms (including whether interest will be paid), the loan’s current status, and the frequency of making loans. 4) Long-Range Planning Gilbert needs to have the ability to anticipate future challenges in revenue and expense imbalances so that corrective action can be taken before a crisis develops. In order to provide Town officials with pertinent data to make decisions, the OMB Director shall annually develop, in coordination with departments, five-year revenue and expenditure forecasts for the General Fund, Enterprise Funds, and Streets Funds. These forecasts will identify changes in revenue and expenditures due to projected new development in Gilbert, economic indicators, legislative or program changes, labor agreements, and capital projects coming online. 5) Repair and Replacement Funding Outlines requirements for each of the Gilbert’s repair and replacement funds: Water, Wastewater, Solid Waste 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, Solid Waste Services, Environmental Compliance and Streets (HURF) and Roadway and Maintenance Funds, as well as the associated replacement funds. Funding levels for contingency in each of these funds is determined annually during the budget process and will reflect the most-likely occurrences and levels of service for the following fiscal year. Contingency funds may be requested for unanticipated needs and opportunities that arise during the year. 8) Revenue Diversification Provides guidelines for improving the stability of revenue sources in the General Fund. Gilbert values a diversified mix of revenue sources to mitigate the risk of volatility. The General Fund revenue base includes sales taxes, state shared revenues, and other revenue sources. Gilbert has a secondary property tax which can only be used for voter-authorized general obligation debt and not for operating expenditures. Gilbert will strive to maintain a diversified and stable revenue base to shelter it from economic changes or short-term fluctuations by doing the following: • Periodically conducting a cost of service study to determine if all allowable fees are being properly calculated and set at an appropriate level; • Establishing new charges and fees as appropriate and as permitted by law; • Pursuing legislative change, when necessary, to permit changes or establishment of user charges and fees; • Aggressively collecting all revenues, related interest and late penalties as authorized by the Arizona Revised Statutes. 39 Table of Contents FINANCIAL POLICIES 9) Use of Revenue Gilbert avoids dependence on temporary revenue sources to fund recurring government services. One-time revenues should be used only for one-time expenditures and not for ongoing expenditures. By definition, one-time revenues cannot be relied on in future budget years. Examples of one-time revenues are unexpected audit collections for sales tax, sales of Town assets, or one-time payments to the Town. Sales tax revenue is a volatile source of revenue since it is a direct function of economic cycles. Sales tax revenues that exceed the normal growth rate should be used for one-time expenditures or to increase reserves for the inevitable economic downturns. When sales tax revenue growth is less than the normal growth rate, it may be necessary to use reserves until appropriate expenditure reductions or other measures can be implemented. Interest income is also volatile. Any interest earnings that exceed the average annual earnings over the last ten years should be used for one-time expenditures or to increase reserves. The best use of one-time revenues is to invest in projects that will result in long term operating cost savings. Appropriate uses of one-time revenues include strategic investments, such as early debt retirement, capital expenditures that will reduce operating costs, information technology projects that will improve efficiency and special projects that will not incur ongoing operating costs. If projects are deemed appropriate strategic investments and do include increased ongoing operating costs, these costs should be acknowledged and planned for in long-range planning efforts prior to approval. 10) Investment Policy The Town maintains an Investment Policy which applies to the investment of operating funds, capital improvement funds, debt service funds, reserve funds, and other funds which may be under the Town’s control and not subject to a separate investment policy, restriction (i.e. bond covenants) or regulation. The investment of public monies is regulated by Title 35 of the Arizona Revised Statutes. The primary objectives, in priority order, of investment activities shall be safety, liquidity, and yield. The standard of prudence to be used by investment officials shall be the “prudent person” standard and shall be applied in the context of managing an overall portfolio. 11) Fees and Charges User fees and charges are payments for purchased, publicly provided services that benefit specific individuals. Gilbert relies on user fees and charges to supplement other revenue sources in order to provide public services. On a regular basis, Gilbert will conduct a cost of service study to identify the full cost of providing a service for which fees are charged. The calculation of full cost will include all reasonable and justifiable direct and indirect cost components. User fees related to Enterprise Fund 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. 40 Table of Contents FINANCIAL POLICIES Debt Management Process: • Gilbert will monitor the debt portfolio for restructuring or refunding opportunities. Refunding bonds will be measured against a standard of the net present value debt service savings exceeding 3% of the principal amount of the bonds being refunded, or if the net present value savings exceed $500,000, or for the purposes of modifying restrictive covenants or to modify the existing debt structure to the benefit of the Town. • Gilbert will maintain regular contact with rating agencies through telephonic conferences, meetings, or visits on and off-site. Gilbert will secure ratings on all bonds issued when economically feasible. • The Finance Department shall maintain a debt book for all bonds issued and update the book on an annual basis. This debt book shall include specific information regarding the size and type of debt issued, projects financed by the bonds, debt service schedules and other pertinent information related to each specific bond issue. • This policy shall be reviewed and updated each year by the Finance and Budget Departments. 13) Post-Issuance Compliance for Tax-Exempt Governmental Bonds Outlines responsible parties and their post-issuance compliance requirements within the organization to ensure compliance with the Internal Revenue Code and Treasury Regulations. 14) Purchasing The Town shall require adequate financial controls to be included in the Town’s standard contract terms so as to provide assurance of minimum risk and access to review compliance with contract terms and conditions. Among these controls are the right to audit all provisions of contracts, the right to require appropriate levels of insurance, and the right to require complete financial reports if appropriate for the solicitation. All Purchasing transactions in the Town shall adhere to the adopted Purchasing Code. 15) Capital Improvement Plan Gilbert adopts a Capital Improvement Plan and Program on an annual basis that provides for all improvements needed. The Capital Improvement Plan is a public document that communicates timing and costs associated with constructing, staffing, maintaining, and operating publicly financed facilities and improvements with a total cost over $100,000. Projects included within the five-year program must have sound cost estimates, an identified site, and verified financing sources, as well as confirmation it can be operationally staffed and maintained within the budget resources. The first five years of projected costs are combined with other data gathering techniques to project operating results for five years. This information is the basis for developing the next year’s budget and is incorporated into the five-year financial forecasts. The purpose of the Capital Improvement Plan is to systematically identify, plan, schedule, finance, track and monitor capital projects to ensure cost-effectiveness as well as conformance to established policies. • The Town Manager will annually submit a financially balanced, multi-year Capital Improvement Plan for review by the Gilbert Council pursuant to the timeline established in the annual budget preparation schedule. The Capital Improvement Plan will incorporate a methodology to determine a general sense of project priority according to developed criteria. • The Capital Improvement Program shall provide: o A statement of the objectives of the Capital Improvement Plan, including the relationship with the Town’s General Plan, department master plans, necessary service levels, and expected facility needs, as appropriate. 41 Table of Contents FINANCIAL POLICIES An implementation program for each of the capital improvements that provides for the coordination and timing of project construction among various Town departments. o An estimate of each project’s costs, anticipated sources of revenue for financing the project, and an estimate of the impact of each project on Town revenues and operating budgets. No capital project shall be funded unless operating impacts have been assessed and the necessary funds can be reasonably anticipated to be available when needed. o For the systematic improvement, maintenance, and replacement of the Town’s capital infrastructure as needed. o A summary of proposed debt requirements. The Town will match programs and activities identified in the Capital Improvement Plan with associated funding sources. Reimbursements shall be applied to like projects and activities. The performance and continued use of capital infrastructure is essential to delivering public services. Deferring essential maintenance and/or asset replacement can negatively impact service delivery and increase long term costs. As such, the Town will periodically assess the condition of assets and infrastructure and appropriately plan for required major maintenance and replacement needs. Efforts will be made to allocate sufficient funds in the multi-year capital plan and operating budgets for condition assessment, preventative and major maintenance, and repair and replacement of critical infrastructure assets. o • • 16) Fund Balance Classifications The Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, establishes accounting and financial reporting standards for all governments that report governmental funds. Governmental funds are defined as funds generally used to account for activities supported by taxes, grants, and similar resources and include the general fund, special revenue funds, debt service funds, and capital projects funds. GASB No. 54 does not apply to proprietary or fiduciary funds that include the enterprise, internal service, trust and agency funds. Funds may be considered non-spendable, restricted, committed, assigned or unassigned. For purposes of this policy and in accordance with GASB No. 54, unrestricted fund balance shall consist of the “committed”, “assigned” and “unassigned” portions of fund balance. • When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, as a general rule, the Town would consider the restricted amount to have been spent first. • When an expenditure is incurred for purposes for which committed, assigned and unassigned fund balances are available, as a general rule, the Town would first reduce the committed amounts, followed by assigned amounts, and then unassigned. • For committed fund balance: formal action by Council through resolution is required to establish, modify or rescind committed fund balance. Such Council resolution must occur before the end of the reporting period. • For assigned fund balance: The Council authorizes the Finance Director to assign fund balance amounts to a specific purpose. 17) Minimum Unrestricted Fund Balance GASB No. 54 requires entities to create a formal policy that establishes a minimum level at which unrestricted general fund balance is to be maintained. Fund balance is an important indicator of Gilbert’s financial position. Maintaining reserves is considered a prudent management practice. Adequate fund balances are maintained to allow Gilbert to continue providing services to the community in case of unexpected emergencies or requirements and/or economic downturns. 42 Table of Contents FINANCIAL POLICIES A minimum unrestricted fund balance policy ensures the continuance of sound financial management of public resources when faced with unanticipated events that could adversely affect the financial condition of Gilbert and jeopardize the continuation of public services. This policy will ensure Gilbert maintains adequate unrestricted fund balance in the General Fund to provide the capacity to: • Provide funds for unforeseen expenditures related to emergencies; • Mitigate significant economic downturns or revenue shortfalls; • Stabilize the volatility of primary revenue streams; • Allow for responsiveness to legislative changes; • Secure and maintain investment grade bond ratings; and • Provide for long-term stability of the Town’s financial status. Gilbert shall establish and maintain a minimum unrestricted fund balance for the General Fund. This fund balance shall be adjusted for non-spendable funds to ensure adequate balance is retained based on actual cash available. Gilbert shall retain a minimum requirement of 90 days working capital of the current fiscal year, which is equal to approximately 25% of General Fund budgeted 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 43 Table of Contents FINANCIAL POLICIES the following purposes (in order): reduce total interest cost, or reduce total term of debt outstanding, or reduce the proposed levy/tax rate, and/or hold the balance to leverage for future opportunities. 20) Economic Development Reserve Recognizing the importance of investment in local economic development activities, the Town shall annually budget an Economic Development Reserve of $5 million in the General Fund for the purpose of supporting economic development activities in Gilbert. Utilization of this funding shall occur within existing Town policies on expenditures and use of funding, requiring Town Council approval for expenditures exceeding $50,000. 21) Public Safety Personnel Retirement System (PSPRS) Pension Funding Gilbert sworn police and fire personnel participate in the Public Safety Personnel Retirement System (PSPRS). Employees joining PSPRS on or after July 1, 2017, are part of the Tier 3 benefits. Tier 3 is a pooled system with employees from many municipalities across the state, including Gilbert, participating together. Tier 1 and Tier 2 are not pooled, and Gilbert is responsible to maintain the funding balance between promised benefits and available assets. The funding ratio indicates the amount of assets that are already available in the PSPRS trust to pay future benefits. Gilbert targets a funding ratio of 90% or higher for the non-pooled systems. The policy further outlines actions that will be taken if the funding ratio falls below the target. As needed, steps may include: • Sending all contributions for the entire fiscal year to PSPRS on July 1, under the assumption that PSPRS will have better investment earnings than the Town during the year; • Remitting the full budgeted amount for retirement contributions, which are usually higher than the actual expenditures so the difference would become an excess contribution; • Adding a defined dollar amount to the ongoing budget which is above the calculated annual contribution amount; • Using amounts in excess of the anticipated beginning fund balance (once the final revenues and expenditures from the prior year are reasonably known) to send an additional payment to PSPRS; and • Budget using the highest historical PSPRS employer contribution rates which keeps the contributions more stable as the rates decline in response to a declining unfunded liability. 22) Cost Containment Gilbert values its history and emphasis of maximizing cost containment opportunities, as demonstrated by its continual placement amongst the lowest cost per citizen of comparative communities in the Phoenix metropolitan area. As a trendsetter in this regard, comparisons with other communities will be important, but they will only be used as an indication of how Gilbert can improve. Gilbert will continually strive to improve upon this performance, embedding cost containment into its budget strategies and daily operations. 23) Grant Application, Acceptance and Administration This policy outlines the procedures for evaluation of the grant, the application/acceptance of the grant, grant administration, and departmental responsibilities. Prior to recommending acceptance and use of grant funds, staff will communicate to council any additional requirements or implied commitments attached to the use of the funds, such as; impacts to staff/workload, implications for future year(s) budget(s), matching requirements, or provision of same or similar services by other community organizations. Gilbert considers the following while assessing each application, acceptance and use of grant funding: • Tax impact • Value to the local taxpayer • Resulting financial, administrative and/or regulatory burden 44 Table of Contents FINANCIAL POLICIES • • Appropriate use of temporary funding Resolution of genuine problem/need 24) Data In Decision Making Gilbert supports the use of data in decision making and encourages departments to rigorously evaluate all programs, practices, and policies wherever feasible. Town departments are encouraged to integrate rigorous evaluation methods into their day-to-day operations and decision-making processes as they strive for excellence and transparency in service delivery. Departments may receive support and technical assistance for data analysis through the Office of Management and Budget, which has datatrained analysts; through the Office of Digital Government, which has data strategists and a data storyteller; or through data champions embedded in departments throughout the town. Department directors are encouraged to nominate a data champion within their department to lead and coordinate use of rigorous evaluation and data analysis of their operations. Departments are encouraged to use the results of their rigorous evaluations to inform their budget requests by including documentation on program evaluations and prioritizing programs that have been shown to be successful and cost effective. 45 Table of Contents 46 Table of Contents Financial Overview __________________________________________ Short-Term Financial Plans Revenue and Expense Summary Fund Balances Budget Summary Revenue Summary by Fund Revenue Summary by Fund by Type Revenue Detail Expense Summary Expense Detail Property Tax Rates Personnel Summary Long-Term Financial Plans Long-Term Financial Planning Revenue Sources Five-Year Forecasts Shaping a new tomorrow, today. Table of Contents Table of Contents REVENUE AND EXPENSE SUMMARY Revenues General Fund 20% Street Fund 3% Other Funding Sources 47% Enterprise Funds 12% Special Revenue 6% Replacement Funds 10% Debt Service 2% The funds available for FY 2024 are approximately $2,215,008,000. 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 14% Street Fund 2% Enterprise Funds 5% Special Revenue 1% Capital Improvement Funds 41% Replacement Funds 1% Debt Service 4% Other Funding Sources 32% The total expenditures for FY 2024 are approximately $2,006,659,000. The expenditure detail for each area is found within the budget document – either in the summary section or in the budget detail for that department. The graph above shows percentage of expenditures by major category, excluding Internal Service Funds. 49 Table of Contents FUND BALANCES Starting Balance GENERAL FUND $ 181,520,855 Transfer Revenue Revenue $ 270,623,900 $ Total Sources 10,081,260 $ 462,226,015 STREETS Roadway & Maintenance 16,798,613 12,608,000 164,000 $ 29,570,613 HURF 11,165,220 20,365,000 - $ 31,530,220 Water Wastewater 69,376,024 21,879,311 78,235,500 44,026,000 1,035,000 $ $ 147,611,524 66,940,311 Solid Waste - Residential Solid Waste - Commercial 6,749,899 1,159,536 22,655,000 3,707,500 1,500,000 - $ $ 30,904,899 4,867,036 Environmental Compliance 1,329,772 6,805,000 - $ 8,134,772 INTERNAL SERVICE Fleet Maintenance Health Self-Insurance Dental Self-Insurance 759,097 6,568,895 995,710 11,575,000 23,130,000 1,325,000 - $ $ $ 12,334,097 29,698,895 2,320,710 Workers' Compensation General Liability 617,893 1,554,718 4,210,000 4,348,490 - $ $ 4,827,893 5,903,208 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Service Water 50,578,911 7,803,280 592,910 92,398,453 50,000 20,000 300,000 22,300,000 670,000 300,000 16,815,000 $ $ $ $ 72,928,911 8,493,280 892,910 109,513,453 Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet 58,348,534 3,173,300 1,867,280 11,752,774 1,332,405 200,000 8,000 2,000 5,000 3,500 14,400,000 1,500,000 430,000 2,500,000 300,000 $ $ $ $ $ 72,948,534 4,681,300 2,299,280 14,257,774 1,635,905 SUB TOTAL OPERATING FUNDS 548,323,390 504,202,890 71,995,260 $ 1,124,521,540 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 Roads SDF Water SDF Water Resource SDF Neely Wastewater SDF Greenfield Wastewater SDF (174,665) 26,310 373,704 28,722 1,221,264 6,260,267 14,489,756 3,020,114 (5,969,294) 33,919,112 13,490,080 (8,412,951) (14,804,862) 2,079,457 9,663,534 32,913,020 2,756,670 2,002,600 877,380 90,000 7,000,000 3,135,520 765,000 755,000 1,000,000 5,065,000 2,005,000 4,000,000 3,500,000 10,000 2,050,000 150,000 20,000,000 - $ $ $ $ $ $ $ ENTERPRISE FUNDS 50 $ $ $ $ $ $ $ $ $ 32,738,355 2,756,670 2,028,910 1,251,084 268,722 8,221,264 9,395,787 15,254,756 3,775,114 (4,969,294) 38,984,112 15,495,080 15,587,049 (11,304,862) 2,089,457 11,713,534 Table of Contents FUND BALANCES Transfer Expense Expense GENERAL FUND $ 272,625,000 $ Total Uses Ending Balance 107,951,188 $ 380,576,188 $ 81,649,827 STREETS Roadway & Maintenance 8,439,290 17,409,997 $ 25,849,287 $ 3,721,326 HURF 21,289,520 1,731,960 $ 23,021,480 $ 8,508,740 Water Wastewater 45,867,900 24,791,980 59,697,510 31,740,097 $ $ 105,565,410 56,532,077 $ $ 42,046,114 10,408,234 Solid Waste - Residential Solid Waste - Commercial 21,258,260 3,289,940 4,485,090 706,821 $ $ 25,743,350 3,996,761 $ $ 5,161,549 870,275 Environmental Compliance 3,454,540 3,753,264 $ 7,207,804 $ 926,968 INTERNAL SERVICE Fleet Maintenance Health Self-Insurance Dental Self-Insurance 11,089,160 22,674,470 1,520,000 411,539 - $ $ $ 11,500,699 22,674,470 1,520,000 $ $ $ 833,398 7,024,425 800,710 Workers' Compensation General Liability 3,201,450 4,357,690 - $ $ 3,201,450 4,357,690 $ $ 1,626,443 1,545,518 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Service Water 11,261,960 907,860 892,000 2,964,500 37,177,931 72,468,905 $ $ $ $ 48,439,891 907,860 892,000 75,433,405 $ $ $ $ 24,489,020 7,585,420 910 34,080,048 Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet 4,093,220 4,664,500 924,010 500,000 409,000 68,682,283 3,531,916 1,226,631 $ $ $ $ $ 72,775,503 4,664,500 924,010 4,031,916 1,635,631 $ $ $ $ $ 173,031 16,800 1,375,270 10,225,858 274 470,476,250 410,975,132 $ 881,451,382 $ 243,070,158 6,381,140 1,919,890 2,016,400 1,239,580 209,960 6,027,380 3,279,160 242,060 1,170,000 - 26,517,765 836,777 15,000 680,000 1,479,000 8,428,385 6,086,756 3,437,663 19,940,673 23,550,453 15,080,347 3,699,365 2,567,002 8,788,325 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 32,898,905 2,756,667 2,016,400 1,239,580 224,960 6,707,380 4,758,160 8,428,385 6,328,816 4,607,663 19,940,673 23,550,453 15,080,347 3,699,365 2,567,002 8,788,325 $ $ $ $ $ $ $ (160,550) 3 12,510 11,504 43,762 1,513,884 4,637,627 6,826,371 (2,553,702) (9,576,957) 19,043,439 (8,055,373) 506,702 (15,004,227) (477,545) 2,925,209 ENTERPRISE FUNDS SUB TOTAL OPERATING FUNDS 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 Roads SDF Water SDF Water Resource SDF Neely Wastewater SDF Greenfield Wastewater SDF 51 $ $ $ $ $ $ $ $ $ Table of Contents FUND BALANCES Starting Balance OTHER FUNDING SOURCES CIP Administration Transfer Revenue Revenue Total Sources - 3,685,310 - $ 3,685,310 199,711,811 23,485,285 21,556,795 463,886,693 100,000,000 200,000,000 7,949,000 9,552,000 12,835,000 - $ $ $ $ $ 100,000,000 399,711,811 31,434,285 31,108,795 476,721,693 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets - - 86,965,980 361,556,050 $ $ 86,965,980 361,556,050 Traffic Control Parks & Recreation Municipal Facilities Water Wastewater Storm Water - - 28,171,640 74,535,960 83,454,570 92,533,789 90,676,260 4,918,020 $ $ $ $ $ $ 28,171,640 74,535,960 83,454,570 92,533,789 90,676,260 4,918,020 17,591,450 34,177,100 63,224,620 $ 114,993,170 978,182,149 $ 3,248,274,611 Contingency GO Bonds Proceeds Outside Sources Prop 400 MPC - Water System DEBT SERVICE TOTAL ALL FUNDS $ 1,329,765,972 $ 940,326,490 $ 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: • The 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. • The Roads SDF, Police SDF, and Neely Wastewater SDF do not have internal loans in place. Due to the timing of CIP projects, if spending is sufficient to warrant an internal loan, one will be presented to Council. • The deficit in the MPC - Water System is due to the increases in Capital Improvement Plan (CIP) project costs. Gilbert will use all bond funding until depleted during which time we will be saving cash to complete the project costs in excess of the bond proceeds. If insufficient cash has been saved, additional bonds may be considered by Council. 52 Table of Contents FUND BALANCES Expense Transfer Total Ending Expense Uses Balance OTHER FUNDING SOURCES CIP Administration Contingency GO Bonds Proceeds Outside Sources Prop 400 3,685,310 - $ 3,685,310 $ - 100,000,000 - $ 100,000,000 $ - - 391,572,466 17,932,298 $ $ 391,572,466 17,932,298 $ $ 8,139,345 13,501,987 - 22,821,793 $ 22,821,793 $ 8,287,002 541,048,781 13,772,949 $ 554,821,730 $ (78,100,037) Redevelopment 86,965,980 - $ 86,965,980 $ - Streets 361,556,050 - $ 361,556,050 $ - Traffic Control Parks & Recreation 28,171,640 74,535,960 - $ $ 28,171,640 74,535,960 $ $ - Municipal Facilities Water Wastewater 83,454,570 92,533,789 90,676,260 - $ $ $ 83,454,570 92,533,789 90,676,260 $ $ $ - Storm Water 4,918,020 - $ 4,918,020 $ - DEBT SERVICE 88,993,120 - $ 88,993,120 $ 26,000,050 $ 3,027,683,449 $ 220,591,162 MPC - Water System CAPITAL IMPROVEMENT FUNDS TOTAL ALL FUNDS $ 2,049,501,300 $ 978,182,149 In order for a Capital Improvement Plan (CIP) project to begin, sufficient funding must be in place for the duration of the project. While the expenditures will occur over a period of years, the budget authority is needed for contracts to be issued in year one. As a result, fund balances do not reflect the anticipated fund balance at the end of the fiscal year. The following funds indicate a reduction in fund balance in excess of 10% as a result of planned CIP transfer expenses; Roadway and Maintenance, Water, Wastewater, Solid Waste - Residential, Environmental Compliance, General Repair and Replacement, Water Repair and Replacement, Wastewater Repair and Replacement, Environmental Compliance Repair and Replacement, and Fleet Repair and Replacement. Money authorized in these funds during the prior year was unspent and shows in the beginning fund balance. This spending will be reauthorized in the FY 2024 budget and the fund balance will decline as planned or carry forward into the next year if unspent. The General Fund ending balance decreases largely due to planned CIP transfer expenses and from revenues that came in above budget. Gilbert purposely budgets revenues low to protect against volatility and then uses the money for one-time projects in the following year. Ending fund balance is still in excess of the Minimum Fund Balance which is defined in the Financial Policies adopted by Council. The Ambulance Transport Repair and Replacement fund saved up to purchase replacement ambulances which is happening in FY 2024. Solid Waste - Residential Repair and Replacement Fund has been unable to order needed replacement vehicles in FY 2023 due to supply chain issues. Hopefully vehicles will be available for purchase in FY 2024. 53 Table of Contents BUDGET SUMMARY PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 General Fund Streets Funds Enterprise Funds Internal Service Funds Replacement Funds Special Revenue Capital Improvements Debt Service 1,130.74 57.66 288.27 26.00 0.00 49.01 13.40 0.00 1,168.24 57.66 293.27 27.00 0.00 49.01 14.90 0.00 1,226.74 59.66 302.27 31.00 0.00 49.01 14.90 0.00 1,226.74 59.66 301.27 32.00 0.00 49.01 17.90 0.00 1,247.74 59.66 305.27 34.00 0.00 54.01 19.90 0.00 Total Personnel 1,565.08 1,610.08 1,683.58 1,686.58 1,720.58 EXPENSES BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 General Fund Streets Funds Enterprise Funds Internal Service Funds Replacement Funds Special Revenue Capital Improvements Debt Service 193,790,308 21,852,610 64,101,893 30,246,846 8,983,998 10,595,351 128,499,437 59,136,205 180,414,963 21,968,448 70,717,250 38,519,838 5,224,796 10,093,472 116,176,869 52,479,294 244,350,920 28,189,500 88,207,060 41,639,060 26,903,100 19,341,800 1,153,378,530 68,831,770 217,618,349 26,547,836 79,889,055 41,015,466 9,431,770 12,739,489 76,016,743 65,618,560 272,625,000 29,728,810 98,662,620 42,842,770 26,617,050 22,485,570 1,467,546,360 88,993,120 $ 517,206,648 $ 495,594,930 $1,670,841,740 $ 528,877,268 $ 2,049,501,300 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Expenses EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Personnel Supplies & Contractual Capital Outlay 171,516,942 208,242,684 137,447,022 165,494,175 209,631,781 120,468,974 211,355,890 403,999,902 1,055,485,948 200,724,441 246,416,499 81,736,328 225,113,700 449,016,050 1,375,371,550 $ 517,206,648 $ 495,594,930 $1,670,841,740 $ 528,877,268 $ 2,049,501,300 Total Expenses 54 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 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 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 230,027,487 30,219,043 109,475,217 33,263,771 3,838,241 68,582,253 34,648,969 26,627,202 240,037,364 31,314,991 115,094,753 37,120,896 2,605,926 48,280,160 734,629,371 29,106,622 233,059,400 30,725,000 127,289,000 39,210,490 887,000 81,838,940 143,817,130 33,386,410 255,855,700 31,353,000 132,953,500 43,480,490 804,000 37,408,000 13,265,090 30,216,410 270,623,900 32,973,000 155,429,000 44,588,490 588,500 67,925,190 334,021,310 34,177,100 $ 545,336,190 $ 940,326,490 $ 536,682,183 $1,238,190,083 $ 690,213,370 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 156,213,061 138,015,578 5,932,478 41,333,968 3,259,164 106,186,234 85,741,700 177,026,861 139,312,594 4,109,258 49,250,103 3,231,005 111,907,604 753,352,658 165,033,890 169,162,150 3,906,000 54,196,020 3,025,000 124,288,000 170,602,310 182,648,690 127,523,720 2,801,000 60,089,980 2,995,000 129,961,500 39,316,300 176,829,980 198,290,370 2,651,000 62,924,400 2,795,000 152,513,000 344,322,740 $ 545,336,190 $ 940,326,490 $ 536,682,183 $1,238,190,083 $ 690,213,370 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 536,682,183 203,436,661 1,238,190,083 184,521,332 690,213,370 681,806,990 545,336,190 181,729,387 940,326,490 978,182,149 Total Sources $ 740,118,844 $1,422,711,415 $1,372,020,360 $ 727,065,577 $ 1,918,508,639 Total Expenses Transfers Out 517,206,648 203,436,661 495,594,930 184,521,332 1,670,841,740 681,806,990 528,877,268 181,729,387 2,049,501,300 978,182,149 Total Uses $ 720,643,309 $ 680,116,262 $2,352,648,730 $ 710,606,655 $ 3,027,683,449 Net Operating Result $ 19,475,535 $ 742,595,153 $ (980,628,370) $ 16,458,922 $(1,109,174,810) 55 Table of Contents REVENUE SUMMARY BY FUND Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 GENERAL FUND Non-Allocated Mayor & Council Town Manager Intergovernmental Economic Development Information Technology Human Resources Town Clerk Legal Finance & Mgmt Svcs Municipal Court Development Svcs Police Fire & Rescue Parks & Recreation TOTAL GENERAL FUND 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 $ 230,027,487 219,392,886 121,652 22,513 169,688 4,174 313 4,945 10,118 186,731 295,084 6,240,519 3,692,139 2,357,422 7,539,180 $ 240,037,364 215,353,000 107,000 22,000 165,000 150,000 295,000 5,827,000 3,126,000 1,936,000 6,078,400 $ 233,059,400 236,177,800 118,000 20,000 350,000 160,000 270,000 5,001,000 3,433,000 2,571,500 7,754,400 $ 255,855,700 252,183,000 118,000 20,000 200,000 150,000 270,000 4,461,000 3,413,000 2,532,300 7,276,600 $ 270,623,900 STREETS Roadway & Maintenance HURF TOTAL STREETS 12,350,519 17,868,524 $ 30,219,043 12,060,402 19,254,589 31,314,991 12,330,000 18,395,000 $ 30,725,000 12,308,000 19,045,000 $ 31,353,000 $ 12,608,000 20,365,000 32,973,000 ENTERPRISE OPERATIONS Water 55,413,139 Wastewater 31,357,647 Solid Waste - Residential 15,366,365 Solid Waste - Commercial 2,752,682 Environmental Compliance 4,585,384 TOTAL ENTERPRISE OPERATIONS $ 109,475,217 58,084,710 32,580,604 16,646,603 3,127,184 4,655,652 $ 115,094,753 65,103,000 33,656,000 20,295,000 3,395,000 4,840,000 $ 127,289,000 70,405,500 33,656,000 20,500,000 3,552,000 4,840,000 $ 132,953,500 78,235,500 44,026,000 22,655,000 3,707,500 6,805,000 $ 155,429,000 INTERNAL SERVICES $ 37,120,896 $ 39,210,490 $ 43,480,490 $ 44,588,490 $ 383,896 68,912 562 1,320,427 594,164 107,247 50,948 71,943 7,827 2,605,926 50,000 20,000 500,000 200,000 109,000 2,000 5,000 1,000 887,000 50,000 20,000 500,000 200,000 8,000 2,000 5,000 19,000 804,000 $ 50,000 20,000 300,000 200,000 8,000 2,000 5,000 3,500 588,500 $ 33,263,771 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Transport Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT $ 511,903 148,251 351 1,330,312 917,823 222,159 51,032 648,087 8,323 3,838,241 $ 56 $ $ Table of Contents REVENUE SUMMARY BY FUND Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 32,913,020 2,756,670 2,879,980 90,000 7,000,000 3,135,520 19,150,000 67,925,190 SPECIAL REVENUE FUNDS Miscellaneous Grants 636,088 CDBG/HOME 1,587,567 Maintenance Districts 2,747,227 Police Impound 90,686 Ambulance Service 848,339 Other Special Revenue 1,287,255 Development Fees 61,385,091 TOTAL SPECIAL REVENUE FUNDS $ 68,582,253 $ 2,646,319 2,398,259 2,722,155 87,812 4,369,812 3,490,188 32,565,615 48,280,160 31,488,370 3,232,400 3,008,890 90,000 5,200,000 3,213,270 35,606,010 $ 81,838,940 685,790 1,120,050 3,008,890 90,000 5,500,000 2,838,270 24,165,000 $ 37,408,000 $ OTHER FUNDING SOURCES $ 34,648,969 $ 734,629,371 $ 143,817,130 $ 13,265,090 $ 334,021,310 DEBT SERVICE $ 26,627,202 $ 29,106,622 $ 33,386,410 $ 30,216,410 $ GRAND TOTAL REVENUE $ 536,682,183 $ 1,238,190,083 $ 690,213,370 $ 545,336,190 $ 940,326,490 34,177,100 CARRY OVER FUNDS $ 1,109,174,810 TOTAL RESOURCES $ 2,049,501,300 57 Table of Contents REVENUE SUMMARY BY FUND BY TYPE Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 GENERAL FUND Taxes and Fees Licenses and Permits Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating TOTAL GENERAL FUND 127,609,927 5,868,065 82,476,240 8,537,625 2,883,491 2,652,139 $ 230,027,487 145,194,143 4,067,520 76,223,606 9,444,902 2,794,014 2,313,179 $ 240,037,364 131,425,000 3,865,000 85,506,000 8,333,400 2,640,000 1,290,000 $ 233,059,400 148,539,800 2,745,000 90,879,500 9,961,400 2,485,000 1,245,000 $ 255,855,700 141,350,000 2,610,000 113,845,300 9,172,600 2,510,000 1,136,000 $ 270,623,900 STREETS Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating TOTAL STREETS 29,679,739 67,771 6,112 465,421 $ 30,219,043 $ 30,840,386 45,664 13,944 414,997 31,314,991 30,550,000 55,000 120,000 $ 30,725,000 31,200,000 33,000 120,000 $ 31,353,000 32,800,000 33,000 140,000 $ 32,973,000 ENTERPRISE OPERATIONS Licenses and Permits Intergovernmental Charges for Service Other Non-Operating TOTAL ENTERPRISE OPERATIONS 64,413 1,946,660 106,186,066 1,278,078 $ 109,475,217 41,738 2,075,150 111,907,604 1,070,261 $ 115,094,753 41,000 2,300,000 124,288,000 660,000 $ 127,289,000 56,000 2,500,000 129,961,500 436,000 $ 132,953,500 41,000 2,500,000 152,513,000 375,000 $ 155,429,000 INTERNAL SERVICES Intergovernmental Charges for Service Other Non-Operating TOTAL INTERNAL SERVICES 187,706 29,749,356 3,326,709 $ 33,263,771 $ 426,556 33,048,447 3,645,893 37,120,896 250,000 37,633,490 1,327,000 $ 39,210,490 425,000 41,568,490 1,487,000 $ 43,480,490 425,000 42,893,490 1,270,000 $ 44,588,490 $ 540,935 2,064,991 2,605,926 $ 887,000 887,000 804,000 804,000 588,500 588,500 $ 4,199,211 6,359,821 4,618,256 423,047 32,679,825 48,280,160 4,008,890 35,434,150 5,340,000 385,000 36,670,900 $ 81,838,940 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 2,747,227 2,932,242 1,057,991 369,561 61,475,232 $ 68,582,253 555,888 3,282,353 3,838,241 58 $ 4,508,890 2,519,220 5,640,000 510,000 24,229,890 $ 37,408,000 $ 3,879,980 36,383,070 7,140,000 285,000 20,237,140 $ 67,925,190 Table of Contents REVENUE SUMMARY BY FUND BY TYPE Actual FY 2021 OTHER FUNDING SOURCES Intergovernmental 20,237,103 Charges for Service 1,921,393 Other Non-Operating 12,490,473 TOTAL OTHER FUNDING SOURCES $ 34,648,969 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 22,846,140 2,078,136 709,705,095 $ 734,629,371 15,122,000 2,834,130 125,861,000 $ 143,817,130 2,887,090 10,378,000 $ 13,265,090 12,337,000 3,685,310 317,999,000 $ 334,021,310 DEBT SERVICE Taxes and Fees Charges for Service Other Non-Operating TOTAL DEBT SERVICE 25,855,907 771,295 $ 26,627,202 $ 27,633,507 14,698 1,458,417 29,106,622 29,600,000 3,786,410 $ 33,386,410 29,600,000 616,410 $ 30,216,410 31,600,000 2,577,100 $ 34,177,100 GRAND TOTAL REVENUE $ 536,682,183 $ 1,238,190,083 $ 690,213,370 $ 545,336,190 $ 940,326,490 59 Table of Contents REVENUE DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 123,929,932 1,707,629 415,853 545,150 30,146,336 36,316,440 1,009,363 1,776,298 14,423,016 210,270,017 141,424,364 1,555,750 412,746 691,909 37,695,602 34,970,919 1,086,374 1,137,711 417,511 219,392,886 128,000,000 1,400,000 400,000 625,000 35,000,000 48,000,000 1,000,000 500,000 428,000 215,353,000 145,000,000 1,400,000 400,000 700,000 35,000,000 51,800,000 1,039,800 500,000 338,000 236,177,800 138,000,000 1,300,000 400,000 650,000 37,000,000 73,000,000 1,000,000 500,000 333,000 252,183,000 108,331 926 952 10 121,652 1,792 20,721 - 107,000 22,000 - 118,000 20,000 - 118,000 20,000 - 10 70,852 70,862 127 169,561 169,688 165,000 165,000 350,000 350,000 200,000 200,000 - 382 892 2,900 4,174 - - - 283 283 313 313 - - - 2,360 4,945 - - - 5,653 980 6,633 9,991 127 10,118 - - - Finance and Mgmt Svcs Accounting Purchasing Tax Compliance Total Finance and Mgmt Svcs 825 131,314 1,871 134,010 8,295 155,436 23,000 186,731 150,000 150,000 160,000 160,000 150,000 150,000 Municipal Court 299,199 295,084 295,000 270,000 270,000 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 Information Technology Information Technology Admin Applications Support Infrastructure Total Information Technology Human Resources Human Resources Admin Total Human Resources Town Clerk Legal General Counsel Town Prosecutor Total Legal 60 Table of Contents REVENUE DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Development Svcs Development Svcs Admin Permits and Licensing Building Engineering Code Planning Fire Planning and Development Total Development Services 436,644 457,448 4,689,234 1,809,331 170 536,685 497,653 8,427,165 426,463 551,871 3,134,220 1,123,212 170 2,166 381,899 620,518 6,240,519 386,000 285,000 3,150,000 1,141,000 435,000 430,000 5,827,000 452,500 400,000 2,500,000 723,500 350,000 575,000 5,001,000 417,500 390,000 2,300,000 573,500 350,000 430,000 4,461,000 Police Police Admin Support Svcs Admin Communication Hiring Planning & Research Public Affairs Counseling Svcs Crime Prevention Property & Evidence Records Training Patrol Admin Patrol Civilian Patrol Detention Bike Unit Family Violence Unit Property Crimes Drug Enforcement Unit SWAT Crime Suppression Team K-9 Unit Traffic Unit Total Police 134,641 371,146 341 242,522 98 21,702 159 481,489 298,229 543 14,023 770 15,943 1,377,834 2,959,440 716,932 449,133 210 3,339 44 236,141 50 85,000 27,938 80,836 382 552,786 5,489 276,048 255 14,100 15 2,881 701 12,412 1,227,447 3,692,139 260,000 350,000 250,000 30,000 288,000 465,000 260,000 13,000 1,210,000 3,126,000 800,000 350,000 250,000 75,000 20,000 110,000 485,000 180,000 13,000 1,150,000 3,433,000 800,000 350,000 250,000 75,000 25,000 80,000 465,000 205,000 13,000 1,150,000 3,413,000 Fire & Rescue Fire Admin Fire Training Operations Resource Community Prevention Total Fire & Rescue 82,945 17,103 1,887,432 9,684 83,608 2,080,772 497,404 20,449 1,749,000 2,650 11,397 76,522 2,357,422 147,000 21,000 1,675,000 12,000 81,000 1,936,000 517,000 28,500 1,947,500 7,500 71,000 2,571,500 517,000 27,000 1,910,000 7,300 71,000 2,532,300 61 Table of Contents REVENUE DETAIL Actual FY 2021 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 Freestone Recreation Center McQueen Activity Center Community Center Adult Sports Youth Sports Adaptive Recreation Program Special Events Adult and Youth Sports Outdoor Recreation Southeast Regional Library Perry Branch Library Facilities Admin Municipal Building II Public Safety Center Heritage Annex University Building Public Safety Training Facility Total Parks & Recreation TOTAL GENERAL FUND Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 81,934 547,094 212,024 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 1,019 138 87,026 311,547 139,760 63,216 72,908 174,608 46,510 1,388 26,109 2,762 1,731,357 205,475 745 125,211 122,468 106,025 88,972 878,498 396,043 163,802 223,810 9,100 28,493 608,000 185,843 150,013 15,086 1,287 256,417 54,192 1,256,072 5,280 7,539,180 200 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 60,000 833,100 314,000 130,000 234,000 9,100 25,000 275,000 118,000 130,000 165,000 55,000 1,400,000 6,078,400 65,000 258,000 107,000 68,000 60,000 120,000 23,000 900 25,000 9,000 1,601,500 120,000 500 57,000 92,000 100,000 75,000 950,000 404,000 165,000 234,000 9,100 35,000 500,000 281,000 130,000 200,000 55,000 2,000,000 9,400 7,754,400 65,000 245,000 105,000 63,000 60,000 150,000 23,000 500 25,000 1,636,500 70,000 500 58,000 92,000 85,000 70,000 976,000 389,000 138,000 28,000 450,000 177,100 10,000 165,000 130,000 55,000 2,000,000 10,000 7,276,600 $ 230,027,487 $ 240,037,364 $ 233,059,400 $ 255,855,700 $ 270,623,900 62 Table of Contents REVENUE DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 STREETS Roadway & Maintenance Non-Allocated Vehicle License Tax Investment Income Total Non-Allocated 12,058,711 222,176 12,280,887 11,896,469 118,969 12,015,438 12,200,000 75,000 12,275,000 12,200,000 75,000 12,275,000 12,500,000 75,000 12,575,000 Roadway & Maint Admin Alternate Transportation Total Roadway & Maintenance 68,546 1,086 12,350,519 42,774 2,190 12,060,402 55,000 12,330,000 33,000 12,308,000 33,000 12,608,000 HURF Non-Allocated Highway User Tax Investment Income Other Revenue Total Non-Allocated 17,619,503 140,404 4,237 17,764,144 18,943,917 99,296 99,905 19,143,118 18,350,000 45,000 18,395,000 19,000,000 45,000 19,045,000 20,300,000 65,000 20,365,000 Administration Crack Sealing Preventive Maintenance Street Lighting Traffic Signal Maintenance Street Marking Street Signs Landscape Maintenance Total HURF 13,018 76,093 8,744 197 4,238 2,090 17,868,524 18,680 350 2,400 71,789 9,493 7,109 1,650 19,254,589 18,395,000 19,045,000 20,365,000 31,314,991 $ 30,725,000 31,353,000 $ 32,973,000 TOTAL STREETS $ 30,219,043 $ Projected FY 2023 $ Budget FY 2024 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 50,405,983 299,419 1,143,886 256,700 180,134 366,876 689,827 253,927 53,596,752 52,767,110 190,606 985,515 249,899 388,701 560,626 425,158 237,657 55,805,272 60,175,000 200,000 900,000 240,000 335,000 525,000 250,000 166,000 62,791,000 65,250,000 180,000 900,000 200,000 400,000 550,000 250,000 166,000 67,896,000 73,375,000 175,000 750,000 150,000 335,000 525,000 250,000 166,000 75,726,000 Public Works Admin North Water Treatment Plant Santan Vista Treatment Plant Well Production 2,108 1,792,420 4,035 4,322 123,635 2,075,150 - 2,300,000 - 2,500,000 - 2,500,000 - 63 Table of Contents REVENUE DETAIL Actual FY 2021 Metering Distribution Water Quality 6,776 11,012 36 TOTAL WATER $ 55,413,139 Actual FY 2022 $ Budget FY 2023 31,315 45,016 - 7,000 5,000 - 58,084,710 $ 65,103,000 Projected FY 2023 $ Budget FY 2024 7,000 2,500 - 7,000 2,500 - 70,405,500 $ 78,235,500 WASTEWATER Non-Allocated Reuse/Recharge Water Use Residential-Wastewater Commercial-Wastewater Investment Income Other Revenue Total Non-Allocated 1,499,337 26,615,669 2,720,076 342,692 (2,053) 31,175,721 1,287,520 27,260,153 3,008,332 206,623 196,750 31,959,378 1,300,000 28,875,000 3,255,000 75,000 33,505,000 1,300,000 28,875,000 3,255,000 75,000 33,505,000 1,500,000 38,000,000 4,300,000 75,000 43,875,000 Wastewater Admin Gravity Systems Neely Treatment Facility Effluent Reuse Effluent Recharge Wastewater Quality 168,513 13,413 4,679 510 72,019 127 532,153 11,738 140,000 11,000 140,000 11,000 140,000 11,000 32,580,604 $ 33,656,000 33,656,000 $ 44,026,000 TOTAL WASTEWATER $ 31,357,647 $ $ SOLID WASTE - RESIDENTIAL Non-Allocated ES Collection Investment Income Other Revenue Total Non-Allocated 14,959,334 168,917 3,424 15,131,675 16,343,622 76,489 5,328 16,425,439 19,900,000 280,000 20,180,000 20,300,000 90,000 20,390,000 22,500,000 40,000 22,540,000 Residential Collections Uncontained Collections Recycling Environmental Programs 196,776 19,008 18,906 93,264 25,021 87,986 14,893 90,000 15,000 10,000 80,000 15,000 15,000 90,000 15,000 10,000 16,646,603 $ 20,295,000 20,500,000 $ 22,655,000 9,067 4,145 13,212 50,000 2,000 52,000 16,000 2,000 18,000 5,000 2,000 7,000 TOTAL SOLID WASTE - RESIDENTIAL SOLID WASTE - COMMERCIAL Non-Allocated Investment Income Other Revenue Total Non-Allocated $ 15,366,365 $ 24,183 2,459 26,642 64 $ Table of Contents REVENUE DETAIL Actual FY 2021 Administration Commercial Collections Rolloffs 51,000 1,841,560 833,480 TOTAL SOLID WASTE - COMMERCIAL $ 2,752,682 ENVIRONMENTAL COMPLIANCE Non-Allocated Environmental Compliance Fee Investment Income Other Revenue Total Non-Allocated 4,569,253 16,762 (631) 4,585,384 TOTAL ENV COMPLIANCE $ 4,585,384 INTERNAL SERVICES Fleet Shop Operations Health Self-Insurance Trust Dental Self-Insurance Trust Workers' Compensation General Liability 8,030,229 21,329,647 1,398,850 2,505,045 - TOTAL INTERNAL SERVICES $ 33,263,771 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Transport Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Maintenance Districts Street Light Improvement Parkway Improvement Total Maintenance Districts Actual FY 2022 30,000 2,082,957 1,001,015 $ 3,838,241 3,127,184 $ $ $ 4,655,652 $ 3,395,000 $ 4,840,000 9,400,000 20,920,000 1,282,000 3,260,000 4,348,490 37,120,896 $ 39,210,490 383,896 68,912 562 1,320,427 594,164 107,247 50,948 71,943 7,827 50,000 20,000 500,000 200,000 109,000 2,000 5,000 1,000 $ 887,000 Budget FY 2024 45,000 2,400,000 1,089,000 $ 4,835,000 5,000 4,840,000 9,634,174 22,727,389 1,406,581 3,352,752 - 2,605,926 Projected FY 2023 30,000 2,225,000 1,088,000 4,645,302 10,095 255 4,655,652 511,903 148,251 351 1,330,312 917,823 222,159 51,032 648,087 8,323 $ Budget FY 2023 3,552,000 30,000 2,520,000 1,150,500 $ 4,835,000 5,000 4,840,000 $ $ $ 4,840,000 3,707,500 6,800,000 5,000 6,805,000 $ 6,805,000 11,585,000 21,685,000 1,282,000 4,580,000 4,348,490 11,575,000 23,130,000 1,325,000 4,210,000 4,348,490 43,480,490 $ 44,588,490 50,000 20,000 500,000 200,000 8,000 2,000 5,000 19,000 50,000 20,000 300,000 200,000 8,000 2,000 5,000 3,500 804,000 $ 588,500 636,088 1,587,567 2,646,319 2,398,259 31,488,370 3,232,400 685,790 1,120,050 32,913,020 2,756,670 1,805,157 942,070 2,747,227 1,870,376 851,779 2,722,155 1,864,000 1,144,890 3,008,890 1,864,000 1,144,890 3,008,890 2,002,600 877,380 2,879,980 65 Table of Contents REVENUE DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Police Impound Ambulance Service Other Special Revenue Development Fees Traffic Signal SDF Police SDF Fire SDF Parks & Recreation SDF General Government SDF Roads SDF Water SDF Water Resources SDF Neely Wastewater SDF Greenfield Wastewater SDF Total Development Fees 90,686 848,339 1,287,255 87,812 4,369,812 3,490,188 90,000 5,200,000 3,213,270 90,000 5,500,000 2,838,270 90,000 7,000,000 3,135,520 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 1,450,403 1,617,939 1,847,922 8,855,677 2,125,348 3,830,129 5,178,558 4,457,932 53,281 3,148,426 32,565,615 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 1,015,000 1,005,000 1,300,000 6,065,000 700,000 2,505,000 5,000,000 4,000,000 25,000 2,550,000 24,165,000 765,000 755,000 1,000,000 5,065,000 2,005,000 4,000,000 3,500,000 10,000 2,050,000 19,150,000 TOTAL SPECIAL REVENUE FUNDS $ 68,582,253 48,280,160 $ 81,838,940 37,408,000 $ 67,925,190 1,921,393 472,123 11,853,113 20,369,855 5,226 19,475 7,784 2,078,241 202,212,478 13,771,558 15,103,333 630 501,463,124 7 2,834,130 100,000,000 8,811,000 12,890,000 19,282,000 - 2,887,090 328,000 50,000 10,000,000 - 3,685,310 100,000,000 200,000,000 7,949,000 9,552,000 12,835,000 - $ 34,648,969 $ 734,629,371 $ 143,817,130 13,265,090 $ 334,021,310 25,991,578 619,342 16,282 27,724,074 1,368,654 13,894 29,625,000 3,751,410 10,000 29,625,000 581,410 10,000 31,625,000 2,542,100 10,000 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 $ $ $ TOTAL DEBT SERVICE $ 26,627,202 $ 29,106,622 $ 33,386,410 $ 30,216,410 $ 34,177,100 GRAND TOTAL REVENUE $ 536,682,183 $ 1,238,190,083 $ 690,213,370 $ 545,336,190 $ 940,326,490 66 Table of Contents EXPENSE SUMMARY Actual FY 2021 Actual 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 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 $ 193,790,308 732,067 2,650,983 1,546,152 431,133 2,275,588 13,720,906 2,731,907 745,322 914,726 4,165,956 3,135,197 3,684,598 8,046,482 61,489,091 40,868,885 24,038,074 786,435 8,451,461 $ 180,414,963 STREETS Roadway & Maintenance HURF TOTAL STREETS 7,172,921 14,679,689 $ 21,852,610 6,524,595 15,443,853 $ 21,968,448 ENTERPRISE OPERATIONS Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance TOTAL ENTERPRISE 28,623,872 16,086,161 15,154,767 2,298,007 1,939,086 $ 64,101,893 INTERNAL SERVICES REPAIR & REPLACEMENT FUNDS General Streets Ambulance Service Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT Budget FY 2023 Projected 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 15,000,000 244,350,920 848,607 2,936,678 1,498,120 469,155 3,037,459 20,080,885 3,063,774 872,306 943,922 4,623,379 3,630,041 4,089,131 9,078,756 74,398,856 47,279,092 27,475,090 1,099,484 8,193,614 4,000,000 $ 217,618,349 $ 7,955,880 20,233,620 28,189,500 6,973,256 19,574,580 $ 26,547,836 30,704,500 19,530,029 16,086,872 2,489,481 1,906,368 $ 70,717,250 $ 40,237,610 23,081,530 19,308,890 3,130,540 2,448,490 88,207,060 $ 30,246,846 $ 38,519,838 $ 3,943,715 358,541 438,968 659,042 2,477,517 285,749 741,364 79,102 8,983,998 1,731,341 272,153 23,312 1,043,753 2,041,119 18,680 94,438 5,224,796 $ $ $ 67 Budget FY 2024 $ 875,450 3,264,740 1,863,590 464,020 3,350,120 25,902,360 3,533,090 843,980 756,050 4,958,360 4,363,840 3,852,750 9,217,940 77,631,930 46,249,940 36,226,230 1,686,660 32,583,950 15,000,000 272,625,000 $ 8,439,290 21,289,520 29,728,810 34,547,908 21,563,191 18,597,645 2,955,327 2,224,984 $ 79,889,055 $ 45,867,900 24,791,980 21,258,260 3,289,940 3,454,540 98,662,620 41,639,060 $ 41,015,466 $ 42,842,770 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 5,552,210 189,530 174,070 2,586,570 276,690 50,000 500,000 102,700 9,431,770 $ 11,261,960 907,860 892,000 2,964,500 4,093,220 4,664,500 924,010 500,000 409,000 26,617,050 $ Table of Contents EXPENSE SUMMARY Actual FY 2021 Actual FY 2022 SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Maintenance Districts Police Impound Ambulance Service Other Special Revenue Development Fees TOTAL SPECIAL REVENUE FUNDS 884,224 1,175,806 2,679,736 139,287 2,798,095 1,296,093 1,622,110 $ 10,595,351 687,874 1,229,687 2,766,293 137,710 4,005,970 804,690 461,248 $ 10,093,472 OTHER FUNDING SOURCES CIP Administration CIP Contingency GO Bond Proceeds MPC - Water System MPC - Wastewater System TOTAL OTHER FUNDING SOURCES 1,895,400 15,423,209 502,279 $ 17,820,888 2,078,241 661,938 22,702,077 $ 25,442,256 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets Traffic Signals Parks Municipal Facilities Water Wastewater Storm Water TOTAL CAPITAL IMPROVEMENT 2,071,989 45,086,629 3,033,101 6,943,478 26,610,181 13,353,841 13,579,330 $ 110,678,549 11,908,354 22,575,006 3,839,062 2,403,439 15,147,836 17,030,318 17,448,379 382,219 $ 90,734,613 DEBT SERVICE General Obligation Debt Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations TOTAL DEBT SERVICE 25,887,038 733,623 16,816,275 9,819,813 3,620,500 2,258,956 $ 59,136,205 GRAND TOTAL EXPENSES $ 517,206,648 Budget FY 2023 Projected FY 2023 $ 5,310,370 1,779,970 3,240,140 193,470 5,042,590 3,008,500 766,760 19,341,800 685,790 1,057,446 3,043,936 185,058 5,049,206 1,951,293 766,760 $ 12,739,489 $ 2,834,130 100,000,000 496,687,840 599,521,970 2,887,090 21,340,696 $ 24,227,786 $ 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 1,041,950 19,779,437 1,165,446 2,314,309 9,485,399 5,568,151 12,378,495 55,770 $ 51,788,957 27,187,538 1,360,444 7,013,650 11,032,456 3,624,750 2,260,456 $ 52,479,294 $ 29,600,540 3,786,410 7,018,290 22,535,820 3,627,000 2,263,710 68,831,770 $ 495,594,930 $ 1,670,841,740 68 Budget FY 2024 $ 6,381,140 1,919,890 3,255,980 209,960 6,027,380 3,279,160 1,412,060 22,485,570 $ 3,685,310 100,000,000 541,048,781 644,734,091 $ 86,965,980 361,556,050 28,171,640 74,535,960 83,454,570 92,533,789 90,676,260 4,918,020 822,812,269 29,600,540 573,200 7,018,290 22,535,820 3,627,000 2,263,710 $ 65,618,560 $ 31,125,960 2,642,600 7,023,250 42,309,850 3,625,250 2,266,210 88,993,120 $ 528,877,268 $ 2,049,501,300 Table of Contents EXPENSE DETAIL Actual FY 2021 Actual FY 2022 713,251 20,030 1,468,456 462,098 1,688,177 416,438 702,395 29,672 1,752,153 513,830 385,000 1,546,152 431,133 765,240 42,100 1,832,910 698,140 576,360 1,983,470 449,470 814,447 34,160 1,969,346 703,426 263,906 1,498,120 469,155 823,830 51,620 2,147,580 810,260 306,900 1,863,590 464,020 1,460,251 479,227 34,292 1,973,770 1,618,133 564,881 92,574 2,275,588 2,502,740 746,970 186,000 3,435,710 2,105,522 855,937 76,000 3,037,459 2,534,520 638,600 177,000 3,350,120 Information Technology Information Technology Admin Applications Support Desktop Support Infrastructure GIS IT Security Total Information Technology 604,071 4,984,918 1,841,880 4,120,484 1,004,854 12,556,207 1,143,737 4,672,155 2,597,426 3,810,241 1,053,648 443,699 13,720,906 1,186,300 7,099,380 6,669,600 5,248,620 1,262,080 1,200,180 22,666,160 1,352,162 6,255,009 5,991,202 4,129,635 1,255,216 1,097,661 20,080,885 1,438,970 7,441,120 9,093,840 5,381,750 1,184,880 1,361,800 25,902,360 Human Resources Human Resources Admin Learning & Development Safety Total Human Resources 2,107,076 608,144 2,715,220 2,148,714 583,193 2,731,907 2,421,980 592,800 3,014,780 2,564,257 499,517 3,063,774 2,829,940 561,580 141,570 3,533,090 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 Budget FY 2023 Projected FY 2023 Budget FY 2024 Management & Budget Town Clerk Legal General Counsel Town Prosecutor Total Legal 683,792 669,229 745,322 914,726 845,410 978,940 872,306 943,922 843,980 756,050 1,528,578 2,209,326 3,737,904 1,821,870 2,344,086 4,165,956 1,763,610 2,577,030 4,340,640 1,850,643 2,772,736 4,623,379 2,112,610 2,845,750 4,958,360 Finance & Management Services Finance & Management Svcs Admin Accounting Purchasing Tax Compliance Total Finance & Management Svcs 225,921 1,485,857 690,182 576,945 2,978,905 235,863 1,571,127 694,762 633,445 3,135,197 249,610 1,670,350 698,950 977,640 3,596,550 266,232 1,684,012 775,887 903,910 3,630,041 261,900 2,098,240 762,150 1,241,550 4,363,840 3,463,958 3,684,598 3,729,200 4,089,131 3,852,750 349,750 934,562 262,437 1,661,051 1,327,291 358,720 962,850 274,345 1,744,784 1,702,947 371,220 783,930 298,080 2,020,090 1,771,920 385,120 950,698 310,252 1,834,164 1,918,861 367,780 795,830 306,240 1,983,990 2,031,730 Municipal Court Development Services Development Services Admin Permits & Licensing Plan Review & Inspection Admin Building Engineering 69 Table of Contents EXPENSE DETAIL Actual FY 2021 Actual FY 2022 Code Planning Fire Planning & Development Transportation Planning Development Engineering Total Development Svcs 612,727 325,328 364,045 1,173,073 341,099 558,481 7,909,844 621,489 4,870 290,432 1,118,210 381,973 585,862 8,046,482 665,970 1,330 309,180 1,535,200 459,890 797,570 9,014,380 750,744 1,330 322,846 1,397,735 439,187 767,819 9,078,756 675,710 322,670 1,446,550 466,120 821,320 9,217,940 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 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 71,408,214 842,379 2,053,757 3,601,722 916,633 328,607 327,085 966,096 139,451 681,676 1,299,505 103,645 88,533 560 786,762 475,769 5,474,639 2,158,927 21,101,437 485,982 1,275,886 648,693 918,414 919,704 1,408,972 1,476,687 1,033,729 1,506,328 884,376 1,171,151 841,568 940,958 62,549 2,363 334,455 1,169,183 599,310 1,841,399 2,620,201 61,489,091 863,660 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 67,747,950 940,544 2,340,588 5,468,702 1,339,026 376,760 369,758 1,066,032 163,719 861,297 1,593,331 112,163 99,946 643,393 615,233 450,309 6,404,027 2,561,167 23,315,032 591,671 1,584,329 665,563 1,104,405 687,170 1,185,140 1,353,753 999,831 1,344,080 1,812,650 1,055,549 1,354,388 1,537,828 1,059,539 827,059 1,117,552 378,898 1,030,752 546,377 2,354,816 3,086,479 74,398,856 1,005,130 6,387,370 5,650,760 1,269,790 350,560 347,380 1,056,890 156,930 786,970 1,933,750 109,000 166,300 840,580 632,760 476,210 3,149,870 2,454,800 24,405,010 616,880 1,684,170 709,670 1,096,640 770,310 1,226,290 1,268,340 982,660 1,230,540 1,777,950 1,091,870 1,535,450 1,455,460 1,254,300 987,410 1,087,860 575,220 1,042,090 626,590 2,301,420 3,130,750 77,631,930 70 Budget FY 2023 Projected FY 2023 Budget FY 2024 Table of Contents EXPENSE DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Fire & Rescue Fire Admin Fire Training Operations Resource Community Prevention Total Fire & Rescue 3,131,458 952,761 27,887,548 3,479,052 472,503 849,046 36,772,368 1,209,109 1,202,361 30,812,030 6,544,270 411,537 689,578 40,868,885 3,498,970 1,094,810 36,385,940 3,962,710 567,390 751,090 46,260,910 3,336,950 1,226,498 36,831,088 4,543,525 469,107 871,924 47,279,092 1,936,290 1,229,490 36,148,850 5,431,840 539,810 963,660 46,249,940 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 Adult and Youth Sports Outdoor Recreation Southeast Regional Library Perry Branch Library Facilities Admin Municipal Building I Municipal Building II Public Safety Center Public Works Facility South Area Service Center 1,492,819 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 1,524,495 3,358,657 467,836 339,648 326,512 318,375 166,033 514,005 335,391 149,599 105,163 69,224 118,119 34,055 2,113,814 19,717 6,245 244,891 217,039 320,685 246,021 205,661 217,779 1,295,780 692,680 520,142 184,446 17,632 72,903 1,080,783 2,773,049 834,574 1,527,203 151,524 205,745 1,366,856 163,076 682,049 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 1,847,883 3,832,819 662,622 363,284 400,095 245,382 237,275 621,485 511,497 159,838 115,490 69,400 49,637 44,256 2,262,470 35,920 7,468 246,380 401,700 298,428 257,159 209,514 218,108 1,530,794 637,393 557,910 197,889 19,834 80,213 1,183,087 3,148,431 1,167,423 2,037,104 280,150 276,200 987,090 205,850 574,695 1,948,890 4,774,230 750,040 546,560 585,390 334,670 302,880 1,175,840 670,880 291,090 141,120 71,350 79,830 59,540 2,864,250 37,510 7,000 389,860 466,590 360,530 322,240 303,400 309,370 1,949,710 914,180 686,670 280,210 1,287,020 234,210 50,000 3,427,470 1,167,270 2,661,090 425,540 579,640 1,623,830 552,090 1,144,600 71 Table of Contents EXPENSE DETAIL Radio Maintenance Facility Heritage Annex University Building Public Safety Training Facility Neely Facility Total Parks & Recreation Engineering Services Engineering Traffic Total Engineering Services Non-Departmental Phoenix Mesa Gateway Airport Outside Agencies Other Contingency ED Reserve Total Non-Departmental TOTAL GENERAL FUND STREETS Roadway & Maintenance Roadway & Maintenance Admin Alternate Transportation Non-Departmental Other Contingency Total Non-Departmental Total Roadway & Maintenance HURF Administration Public Works Admin Utility Locates Asphalt Patching Crack Sealing Fog Sealing Hazard Response Preventive Maintenance Street Lighting Traffic Signal Maintenance Street Marking Street Signs Traffic Operations Center Landscape Maintenance Concrete Repair Shoulder Maintenance Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 24,571 28,336 391,631 70,910 22,107,197 35,247 23,995 424,408 555,999 11,019 24,038,074 17,720 25,420 772,000 1,039,450 28,993,620 19,400 33,420 431,420 1,008,677 27,475,090 31,580 34,050 1,152,960 1,231,050 36,226,230 140,145 436,646 576,791 181,481 604,954 786,435 833,940 719,090 1,553,030 357,819 741,665 1,099,484 951,450 735,210 1,686,660 350,000 16,146,404 4,972,055 21,468,459 350,000 8,101,461 8,451,461 350,000 356,070 26,119,880 10,000,000 5,000,000 41,825,950 350,000 7,843,614 4,000,000 12,193,614 350,000 446,210 31,787,740 10,000,000 5,000,000 47,583,950 $ 193,790,308 $ 180,414,963 244,350,920 $ 217,618,349 7,172,921 - 6,524,595 - 6,876,780 5,000 6,873,256 - 7,360,290 5,000 7,172,921 6,524,595 174,100 900,000 1,074,100 7,955,880 100,000 100,000 6,973,256 174,000 900,000 1,074,000 8,439,290 558,434 110,914 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 1,311,434 235,358 655,125 150,263 114,503 666,512 537,420 1,056,545 208,973 461,893 4,413,462 1,501,714 546,090 579,192 978,433 2,279,106 991,983 221,843 712,570 168,980 129,040 622,660 822,990 1,385,900 232,770 821,740 5,250,080 1,960,930 665,340 658,630 1,523,900 2,306,440 1,640,270 255,580 749,697 168,980 129,040 680,902 779,036 1,403,974 269,276 846,350 5,267,977 1,988,604 675,026 686,642 1,567,052 2,344,453 1,642,045 263,786 710,950 167,780 133,910 723,070 1,243,550 1,406,140 221,070 652,620 4,597,290 2,882,860 643,050 776,120 1,509,640 2,414,790 1,813,580 263,360 72 $ $ 272,625,000 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 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 70,223 70,223 14,679,689 80,796 80,796 15,443,853 575,800 500,000 1,075,800 20,233,620 111,740 111,740 19,574,580 629,740 500,000 1,129,740 21,289,520 $ 21,852,610 $ 21,968,448 28,189,500 $ 26,547,836 577,928 345,021 723,837 322,274 4,344,162 4,091,781 3,824,273 864,145 5,428,299 413,695 3,966,596 2,411,486 886,200 212,740 478,109 325,429 836,245 305,341 4,975,613 4,552,520 3,638,715 794,416 6,351,705 440,627 3,926,177 2,706,756 913,522 254,156 516,215 342,265 752,540 394,105 6,183,120 4,913,180 4,888,940 1,062,195 8,011,840 664,380 4,198,210 3,249,980 886,020 225,710 529,591 384,232 997,303 321,967 4,966,415 5,197,829 4,587,797 1,063,267 6,749,117 600,531 4,213,609 3,193,852 980,949 227,773 596,970 368,570 909,160 357,090 6,483,180 5,419,340 4,909,950 1,061,990 9,572,600 846,520 6,827,810 3,193,140 1,052,900 226,520 211,435 211,435 205,169 205,169 1,448,910 2,500,000 3,948,910 333,676 200,000 533,676 1,542,160 2,500,000 4,042,160 $ 28,623,872 $ 30,704,500 40,237,610 $ 34,547,908 301,012 133,371 693,082 320,727 1,883,921 2,482,973 4,308,405 2,921,846 1,470,790 904,930 586,181 440,766 182,892 799,567 305,341 1,843,264 2,689,816 6,211,220 4,126,625 1,535,189 741,066 573,372 743,820 191,530 728,970 344,110 2,147,580 3,471,230 5,252,880 4,328,650 1,584,230 875,920 867,640 588,700 191,530 728,970 344,110 2,139,102 3,573,737 5,289,395 4,328,650 1,965,058 979,871 765,618 777,650 195,630 871,760 357,090 1,777,250 3,234,050 5,862,170 5,675,810 1,774,840 900,640 789,440 78,923 78,923 80,911 80,911 544,970 2,000,000 2,544,970 168,450 500,000 668,450 575,650 2,000,000 2,575,650 $ 16,086,161 $ 19,530,029 23,081,530 $ 21,563,191 73 $ $ $ $ $ $ 29,728,810 45,867,900 24,791,980 Table of Contents EXPENSE DETAIL Actual FY 2021 Actual FY 2022 594,163 108,934 687,508 7,541,495 2,552,612 2,898,907 649,354 708,860 157,991 792,232 8,328,912 2,607,311 2,659,652 697,282 945,110 163,020 716,360 8,063,230 3,113,530 3,584,940 702,840 865,177 163,020 716,360 9,432,411 2,877,252 3,605,582 719,843 1,142,960 168,900 861,030 9,158,570 3,267,360 4,018,760 826,400 121,794 121,794 134,632 134,632 819,860 1,200,000 2,019,860 168,000 50,000 218,000 814,280 1,000,000 1,814,280 $ 15,154,767 $ 16,086,872 19,308,890 $ 18,597,645 52,072 18,018 8,517 1,348,107 853,170 36,641 24,042 7,335 1,609,636 791,325 44,100 26,450 6,810 1,691,710 991,460 33,130 26,450 6,810 1,895,258 971,049 46,380 26,070 9,610 1,849,430 993,960 18,123 18,123 20,502 20,502 120,010 250,000 370,010 22,630 22,630 114,490 250,000 364,490 SOLID WASTE - RESIDENTIAL Administration Public Works Admin Utilities Residential Collections Uncontained Collections Recycling Environmental Programs Non-Departmental Other Contingency Total Non-Departmental TOTAL SOLID WASTE RESIDENTIAL SOLID WASTE - COMMERCIAL Administration Public Works Admin Utilities Commercial Collections Rolloffs Non-Departmental Other Contingency Total Non-Departmental TOTAL SOLID WASTE COMMERCIAL $ ENVIRONMENTAL COMPLIANCE Administration Public Works Admin Utilities Utility Locates Street Cleaning Storm Water Non-Departmental Other Contingency Total Non-Departmental 2,298,007 $ 2,489,481 Budget FY 2023 $ $ 3,130,540 Projected FY 2023 $ 2,955,327 Budget FY 2024 $ $ 21,258,260 3,289,940 70 13,726 7,309 7,128 898,972 995,670 18,032 9,780 38,168 953,113 869,029 20,610 7,980 43,020 923,630 1,097,680 20,610 7,980 43,020 968,714 1,108,724 22,220 9,530 44,630 957,070 2,046,710 16,211 16,211 18,246 18,246 105,570 250,000 355,570 25,936 50,000 75,936 124,380 250,000 374,380 TOTAL ENV COMPLIANCE $ 1,939,086 INTERNAL SERVICES Fleet Shop Operations Health Self-Insurance Trust Dental Self-Insurance Trust Workers' Compensation General Liability TOTAL INTERNAL SERVICES 7,683,086 20,501,107 1,221,441 841,212 $ 30,246,846 $ 1,906,368 9,233,064 25,234,697 1,393,770 2,658,307 $ 38,519,838 74 $ 2,448,490 $ 2,224,984 $ 9,623,200 22,973,840 1,570,000 3,123,530 4,348,490 37,290,570 10,343,662 22,123,955 1,570,000 2,684,077 4,293,772 $ 36,721,694 $ 3,454,540 $ 11,089,160 22,674,470 1,520,000 3,201,450 4,357,690 38,485,080 Table of Contents EXPENSE DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 3,943,715 358,541 438,968 659,042 2,477,517 285,749 741,364 79,102 8,983,998 1,731,341 272,153 23,312 1,043,753 2,041,119 18,680 94,438 5,224,796 $ 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 19,341,800 685,790 1,057,446 1,923,700 1,120,236 185,058 5,049,206 1,951,293 766,760 $ 12,739,489 $ 2,834,130 100,000,000 496,687,840 599,521,970 2,887,090 21,340,696 $ 24,227,786 $ 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 1,041,950 19,779,437 1,165,446 2,314,309 9,485,399 5,568,151 12,378,495 55,770 $ 51,788,957 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Transport Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT $ 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 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 $ 10,595,351 687,874 1,229,687 1,884,168 882,125 137,710 4,005,970 804,690 454,115 7,133 $ 10,093,472 OTHER FUNDING SOURCES CIP Administration CIP Contingency GO Bond Proceeds MPC - Water System MPC - Wastewater System TOTAL OTHER FUNDING SOURCES 1,895,400 15,423,209 502,279 $ 17,820,888 2,078,241 661,938 22,702,077 $ 25,442,256 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets Traffic Signals Parks Municipal Facilities Water Wastewater Storm Water TOTAL CAPITAL IMPROVEMENT 2,071,989 45,086,629 3,033,101 6,943,478 26,610,181 13,353,841 13,579,330 $ 110,678,549 11,908,354 22,575,006 3,839,062 2,403,439 15,147,836 17,030,318 17,448,379 382,219 $ 90,734,613 $ 75 Projected FY 2023 5,552,210 189,530 174,070 2,586,570 276,690 50,000 500,000 102,700 9,431,770 Budget FY 2024 $ 11,261,960 907,860 892,000 2,964,500 4,093,220 4,664,500 924,010 500,000 409,000 26,617,050 $ 6,381,140 1,919,890 2,016,400 1,239,580 209,960 6,027,380 3,279,160 242,060 1,170,000 22,485,570 $ 3,685,310 100,000,000 541,048,781 644,734,091 $ 86,965,980 361,556,050 28,171,640 74,535,960 83,454,570 92,533,789 90,676,260 4,918,020 822,812,269 Table of Contents EXPENSE DETAIL Actual FY 2021 Actual FY 2022 DEBT SERVICE General Obligation Debt Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations TOTAL DEBT SERVICE 25,887,038 733,623 16,816,275 9,819,813 3,620,500 2,258,956 $ 59,136,205 27,187,538 1,360,444 7,013,650 11,032,456 3,624,750 2,260,456 $ 52,479,294 $ 29,600,540 3,786,410 7,018,290 22,535,820 3,627,000 2,263,710 68,831,770 29,600,540 573,200 7,018,290 22,535,820 3,627,000 2,263,710 $ 65,618,560 $ GRAND TOTAL EXPENSES $ 517,206,648 $ 495,594,930 $ 1,670,841,740 $ 528,877,268 $ 2,049,501,300 76 Budget FY 2023 Projected FY 2023 Budget FY 2024 31,125,960 2,642,600 7,023,250 42,309,850 3,625,250 2,266,210 88,993,120 Table of Contents PROPERTY TAX RATES Property Tax in Gilbert School District Area The property tax rate for Gilbert is approximately $.98/$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 2024 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% 14% 20% 12% 0% 10% 5% Town of Gilbert Special Districts Gilbert School District Chandler School District Higley School District Mesa School District $0.00 $1.20 $1.08 $0.00 $0.18 $0.00 $0.05 $3.38 $5.89 $0.00 $1.20 $1.08 $0.00 $0.18 $0.00 $0.05 $3.41 $5.92 $0.00 $1.20 $1.08 $0.00 $0.18 $0.00 $0.05 $3.54 $6.05 $0.00 $1.20 $1.08 $0.00 $0.18 $0.00 $0.05 $3.53 $6.04 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 $0.06 $0.15 $0.05 $0.14 $0.10 $0.98 $0.00 $2.37 $3.85 $0.00 $0.06 $0.15 $0.05 $0.14 $0.10 $0.98 $0.00 $2.39 $3.87 $0.00 $0.06 $0.15 $0.05 $0.14 $0.10 $0.98 $0.00 $2.70 $4.18 $0.00 $0.06 $0.15 $0.05 $0.14 $0.10 $0.98 $0.00 $3.47 $4.94 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 $1.20 $1.14 $0.00 $0.15 $0.05 $0.14 $0.27 $0.98 $0.05 $5.75 $9.74 $0.00 $1.20 $1.14 $0.00 $0.15 $0.05 $0.14 $0.27 $0.98 $0.05 $5.80 $9.79 $0.00 $1.20 $1.14 $0.00 $0.15 $0.05 $0.14 $0.27 $0.98 $0.05 $6.24 $10.23 $0.00 $1.20 $1.14 $0.00 $0.15 $0.05 $0.14 $0.27 $0.98 $0.05 $7.00 $10.99 Prim ary (Operating) State County Community College Education Equalization Special Health Care District Gilbert East Valley Institute Local School District Total Prim ary 77 Table of Contents PERSONNEL SUMMARY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 % By Fund FY 2024 Mayor and Council 2.00 2.00 2.00 2.00 2.00 Town Manager 10.35 11.35 12.85 12.85 11.85 Digital Government 14.00 14.00 14.00 13.00 13.00 Intergovernmental 2.00 2.00 2.00 2.00 2.00 Economic Development 9.00 9.00 9.00 10.00 10.00 Information Technology 52.00 52.00 55.00 54.00 56.00 Human Resources 21.00 21.00 22.50 22.50 24.75 Management and Budget 6.00 6.00 6.00 6.00 6.00 Town Clerk 6.00 6.00 7.00 7.00 7.00 Legal 31.00 31.00 33.25 33.25 36.25 Finance and Mgmt Services 28.50 28.50 29.00 29.00 30.00 Municipal Court 32.07 32.07 32.07 32.07 32.07 Development Services 75.32 76.82 78.82 78.82 78.82 Police 445.60 465.60 487.60 487.60 494.60 Fire and Rescue 217.00 225.00 244.00 245.00 249.00 Parks and Recreation 173.30 179.30 183.05 183.05 185.80 Engineering Services 5.60 6.60 8.60 8.60 8.60 1,130.74 1,168.24 1,226.74 1,226.74 1,247.74 73% 57.66 57.66 59.66 59.66 59.66 3% Water 134.93 136.93 141.93 140.93 141.93 Wastewater 49.50 49.50 53.50 53.50 53.50 Solid Waste - Residential 82.81 85.81 85.81 85.81 85.81 Solid Waste - Commercial 8.44 8.44 8.44 8.44 8.44 Environmental Compliance 12.59 12.59 12.59 12.59 15.59 ENTERPRISE FUNDS 288.27 293.27 302.27 301.27 305.27 18% INTERNAL SERVICE FUNDS 26.00 27.00 31.00 32.00 34.00 2% SPECIAL REVENUE 49.01 49.01 49.01 49.01 54.01 3% CIP ADMINISTRATION 13.40 14.90 14.90 17.90 19.90 1% 1,565.08 1,610.08 1,683.58 1,686.58 1,720.58 100% GENERAL FUND TOTAL GENERAL FUND STREETS FUND ENTERPRISE FUNDS TOTAL TOWN POSITIONS 78 Table of Contents LONG-TERM FINANCIAL PLANNING Background Gilbert maintains a keen focus on long-term financial security. Three organizational focus areas (strong economy, prosperous community, and exceptional built environment) have been adopted to help support the Town’s efforts to avoid the typical rise and decline of cities. Gilbert wants to break the cycle and remain a stable, vibrant community. The long-term financial planning efforts described in this section highlight some of the ways Gilbert is working to maintain a strong economy. General Fund Long-Term Financial Model Gilbert prepares an annual update to the Long-Term Financial Plan (LTFP). The plan is a tool that provides Council and citizens with information necessary to understand Gilbert’s financial condition. This dynamic tool allows the Town policy makers and staff to envision how the future might look if current revenue and expenditure trends continue. The long-term financial impact of today’s decisions can also be projected. 79 Table of Contents LONG-TERM FINANCIAL PLANNING Results: Potential changes at the state legislature that could affect sales tax revenues from Residential Rental and Food for Home Consumption. These changes could negatively impact be ability to balance future revenues and expenditures for the General Fund. 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 7% during FY 2023. 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. What changed from last year: In the FY 2024 LTFP, FY 2022 actual revenues and expenditures were added. Updated Staffing Model forecasts were incorporated. Assumption data was updated (i.e. retirement and benefit rates). Loss of revenue from both Residential Rental and Food for Home Consumption were included in the model. There has been significant discussion on these two items at the state legislature and there is a strong potential that these revenue sources will be in jeopardy moving forward. What new things are on the horizon: Gilbert continues to monitor future capital improvement needs, including possible public safety projects like dispatch center expansion, a crime lab, and a victim advocacy center. FY 2024 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 and into the Water SDF fund to help it maintain a positive fund balance. Staffing Forecast 80 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 Solid Waste 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, Solid Waste - Residential, and Solid Waste - Commercial in April 2022. 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, 2022 71.3% / 72.7% 32.6% / 34.8% 89.4% / 89.8% 91.1% / 91.5% 110.5% / 112.1% 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. For details on Gilbert’s funding strategy, see the PSPRS Pension Funding section of Gilbert’s Policies of Responsible Financial Management. 81 Table of Contents LONG-TERM FINANCIAL PLANNING 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 or less. 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. For the past two years, extra buffer has been built into the budget in case of an economic downturn. There is capacity for sales tax revenues to decline without having to make cuts to the ongoing budget. 82 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. Sales Tax Budget vs Actual (In millions) FY 2024 $138 FY 2023 $128 FY 2022 $97 FY 2019 FY 2018 $124 $97 FY 2020 $99 $92 $89 $86 $150 $143 $107 FY 2021 $150 $108 Actual Revenue Anticipated Revenue Budgeted Sales Tax 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. 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. 83 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 about $7.6m 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. $1.6m was added to budgets during the FY2024 Zero Base process because of inflation. 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 41 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. Copies of the benchmark reports can be found at http://www.gilbertaz.gov under the Management and Budget department page. 84 Table of Contents LONG-TERM FINANCIAL PLANNING 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 2023, the Financial Retreat included discussion on: • Utility Rate Needs and Rate Study Timing • Police Department CIP Projects • Facilities Master Plan and Space Needs Assessment • Pension System Update and ASRS Pension Prefunding Opportunity • Credit Card Transaction Fees • Long Term Financial Model Review 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. 85 Table of Contents REVENUE SOURCES ALL REVENUE SOURCES This section of the budget document includes detailed information regarding revenue types, including historical information, assumptions for the FY 2024 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 2024 is $2,049,501,300. Of this amount, $940,326,490 is anticipated in new revenue collections and $1,109,174,180 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 2024 Revenue Sources All Funds by Type (Excludes Transfers) Revenue Type Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Taxes and Fees Licenses and Permits Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating 156,213,061 5,932,478 138,015,578 147,520,202 3,259,164 85,741,700 177,026,861 4,109,258 139,312,594 161,157,707 3,231,005 753,352,658 165,033,890 3,906,000 169,162,150 178,484,020 3,025,000 170,602,310 182,648,690 2,801,000 127,523,720 190,051,480 2,995,000 39,316,300 176,829,980 2,651,000 198,290,370 215,437,400 2,795,000 344,322,740 Total $ 536,682,183 $ 1,238,190,083 $ 690,213,370 $ 545,336,190 $ 940,326,490 Taxes and Fees 18.8% Other Non-Operating 36.6% Licenses and Permits 0.3% Intergovernmental 21.1% Fines and Forfeitures 0.3% Charges for Service 22.9% 86 Table of Contents REVENUE SOURCES TAXES AND FEES Local Sales Tax Gilbert levies a one and one-half percent sales tax on sales transacted within Gilbert’s boundary. The State collects sales tax revenue and remits the amount collected weekly. Gilbert has seen year over year sales tax increases of 8% or above for the past 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 historical trends and 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 The sales tax rate will hold steady at 1.5% Below is a five year history of the three major revenue sources for the General Fund: 87 Table of Contents REVENUE SOURCES Property Tax Gilbert has a secondary property tax rate, which can only be used to repay debt issued for voter approved bonds. General Obligation bonds are issued to pay for construction of streets, parks, facilities, and utility infrastructure. The rate is approximately $0.98 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. Projected revenues are based on estimates from the Arizona League of Cities and Towns. State Shared Income Tax Eighteen 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 2022 is distributed to cities in FY 2024. 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. The formula for revenue sharing increased from 15% to 18% in FY 2024, but the flat tax didn’t go into effect until tax year 2023 (FY 2025 revenues). This is why the FY 2024 revenues are higher than usual. FY 2025 revenues are likely to be lower so about $20m of the FY 2024 State Shared Income Tax will be used for one-time purposes. FY 2024 revenue estimates are based on Gilbert’s proportionate share of income tax revenues received by the state in FY2022. 88 Table of Contents REVENUE SOURCES Highway User Revenue (HURF) Cities and towns receive 27.5% of the highway user revenue fund. One half of the monies received are distributed based on the relation of Gilbert’s population to the total population of all incorporated cities and towns in the State. The remaining one half is distributed based on the basis of the “county of origin” of gasoline sales and the relation of Gilbert’s population to the total incorporated population of Maricopa County. These funds must be used solely for street purposes. Projected revenues are based on estimates from the Arizona League of Cities and Towns. 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. Projected revenues are based on estimates from the Arizona League of Cities and Towns. Arizona Lottery Fund (ALF) The State Lottery distributes funds based on population. ALF 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, Solid Waste, 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 89 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. Revenue projections are based on historic trends, plus the rate increase. 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 87% of the total fund revenues. Commercial and reclaimed revenues account for approximately 9% and 4% respectively. A rate study was completed in order to balance ongoing revenues and expenditures. The new rates went into effect April 2023. Revenue projections are based on historic trends, plus the rate increase. Solid Waste Solid Waste - Residential includes solid waste collection of residential barrels, uncontained, and recycling. It also includes the operation of the household hazardous waste facility. Solid Waste 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. Revenue projections are based on historic trends, plus the rate increase. Environmental Compliance Environmental Compliance was first organized, and a 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. New rates went into effect April 2023. Revenue projections are based on historic trends, plus the rate increase. 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. 90 Table of Contents REVENUE SOURCES Assessments Assessment districts are established for street lights, parkway improvements, and capital improvements that benefit specific users. The street light district (SLID) revenue is based on the cost of electricity for the district area. The amount is revised and levied every year, and each district is calculated separately. Parkway Improvement Districts (PKID) pay for the cost of maintenance and improvements in parkway areas for eleven subdivisions in Gilbert. The amount for each PKID is levied on an equal per lot basis. The levy for these districts is calculated and assessed annually based on projected and historical costs. The levy for street lights and parkway maintenance is collected on the property tax bill and is included with taxes and fees. Capital Improvement Districts repay improvement debt issued for one-time construction of infrastructure. The benefited property in the area is levied an assessment to repay the debt issued. This revenue is included in the other non-operating category. 91 Table of Contents GENERAL FUND FIVE-YEAR FORECAST GENERAL FUND - FIVE-YEAR FORECAST Budget FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 BEGINNING FUND BALANCE (Less Committed) 181,520,000 81,648,000 63,915,000 61,328,000 72,628,000 REVENUE 270,624,000 273,712,000 279,253,000 284,961,000 290,840,000 TOTAL REVENUE 270,624,000 TRUE 10,081,000 TRUE 462,225,000 273,712,000 TRUE 10,081,000 TRUE 365,441,000 279,253,000 TRUE 10,081,000 TRUE 353,249,000 284,961,000 TRUE 10,081,000 TRUE 356,370,000 290,840,000 TRUE 10,081,000 TRUE 373,549,000 221,439,000 221,439,000 386,000 9,149,000 221,439,000 2,466,000 18,721,000 221,439,000 2,542,000 27,367,000 221,439,000 4,322,000 34,954,000 221,439,000 230,974,000 242,626,000 251,348,000 260,715,000 6,668,000 3,389,000 2,406,000 7,276,000 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 32,365,000 3,822,000 10,000,000 5,000,000 SUB-TOTAL ONE-TIME EXPENDITURES 51,187,000 6,668,000 3,389,000 2,406,000 7,276,000 TRANSFER OUT CAPITAL OTHER 51,116,000 56,835,000 28,549,000 35,335,000 20,837,000 25,069,000 4,919,000 25,069,000 1,650,000 25,069,000 SUB-TOTAL TRANSFERS OUT 107,951,000 63,884,000 45,906,000 29,988,000 26,719,000 TOTAL USES ANNUAL OPERATING RESULT 380,577,000 TRUE (99,872,000) 301,526,000 TRUE (17,733,000) 291,921,000 TRUE (2,587,000) 283,742,000 TRUE 11,300,000 294,710,000 TRUE 6,211,000 FUND BALANCE 81,648,000 63,915,000 61,328,000 72,628,000 78,839,000 MINIMUM FUND BALANCE 59,080,000 60,200,000 63,110,000 65,290,000 67,630,000 FUND BALANCE ABOVE MINIMUM 22,568,000 3,715,000 (1,782,000) 7,338,000 11,209,000  Five-Year Plan Assumptions:   Transfer to Debt Service includes an additional one-time amount of $8,000,000 that will be set aside to pay down other General Fund debt which will reduce interest costs.  Transfers Out in FY 2024 also include one-time amounts of $20,000,000 for Water SDF and $1,500,000 anticipated for Solid Waste – Residential internal loan.  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 2024 at $15,000,000 which is consistent with prior years. 92 Table of Contents ROADWAY AND MAINTENANCE FIVE-YEAR FORECAST ROADWAY AND MAINTENANCE FUND - FIVE-YEAR FORECAST Budget FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 BEGINNING FUND BALANCE (Less Committed) 16,798,000 3,720,000 (39,727,000) (45,617,000) (42,840,000) REVENUE 12,608,000 12,858,000 13,113,000 13,373,000 13,638,000 TOTAL REVENUE 12,608,000 TRUE 164,000 TRUE 29,570,000 12,858,000 TRUE 164,000 TRUE 16,742,000 13,113,000 TRUE 164,000 TRUE (26,450,000) 13,373,000 TRUE 164,000 TRUE (32,080,000) 13,638,000 TRUE 164,000 TRUE (29,038,000) 7,374,000 7,374,000 104,000 7,374,000 113,000 208,000 7,374,000 113,000 312,000 7,374,000 113,000 416,000 7,374,000 7,478,000 7,695,000 7,799,000 7,903,000 - - - - 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 165,000 900,000 SUB-TOTAL ONE-TIME EXPENDITURES 1,065,000 - - - - TRANSFER OUT CAPITAL OTHER 16,741,000 670,000 48,321,000 670,000 10,802,000 670,000 2,291,000 670,000 19,229,000 670,000 SUB-TOTAL TRANSFERS OUT 17,411,000 48,991,000 11,472,000 2,961,000 19,899,000 TOTAL USES 25,850,000 TRUE (13,078,000) 56,469,000 TRUE (43,447,000) 19,167,000 TRUE (5,890,000) 10,760,000 TRUE 2,777,000 27,802,000 TRUE (14,000,000) FUND BALANCE 3,720,000 (39,727,000) (45,617,000) (42,840,000) (56,840,000) MINIMUM FUND BALANCE 1,840,000 1,870,000 1,920,000 1,950,000 1,980,000 FUND BALANCE ABOVE MINIMUM 1,880,000 (41,597,000) (47,537,000) (44,790,000) (58,820,000) ANNUAL OPERATING RESULT Five-Year Plan Assumptions:  FY 2024 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 of 2% per year.  Timing and funding sources of Capital Projects currently included in FY 2025-2028 will be closely evaluated against available revenue so minimum fund balance is met. 93 Table of Contents STREETS FIVE-YEAR FORECAST STREETS FUND - FIVE-YEAR FORECAST Budget FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 BEGINNING FUND BALANCE (Less Committed) 11,165,000 8,509,000 7,355,000 6,910,000 6,398,000 REVENUE 20,365,000 20,568,000 20,773,000 20,980,000 21,189,000 TOTAL REVENUE 20,365,000 TRUE TRUE 31,530,000 20,568,000 TRUE TRUE 29,077,000 20,773,000 TRUE TRUE 28,128,000 20,980,000 TRUE TRUE 27,890,000 21,189,000 TRUE TRUE 27,587,000 18,631,000 18,631,000 294,000 265,000 18,631,000 325,000 530,000 18,631,000 334,000 795,000 18,631,000 344,000 1,060,000 18,631,000 19,190,000 19,486,000 19,760,000 20,035,000 800,000 - - - 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 1,899,000 259,000 500,000 SUB-TOTAL ONE-TIME EXPENDITURES 2,658,000 800,000 - - - TRANSFER OUT CAPITAL OTHER 1,732,000 1,732,000 1,732,000 1,732,000 1,732,000 SUB-TOTAL TRANSFERS OUT 1,732,000 1,732,000 1,732,000 1,732,000 1,732,000 TOTAL USES ANNUAL OPERATING RESULT 23,021,000 TRUE (2,656,000) 21,722,000 TRUE (1,154,000) 21,218,000 TRUE (445,000) 21,492,000 TRUE (512,000) 21,767,000 TRUE (578,000) FUND BALANCE 8,509,000 7,355,000 6,910,000 6,398,000 5,820,000 MINIMUM FUND BALANCE 4,660,000 4,800,000 4,870,000 4,940,000 5,010,000 FUND BALANCE ABOVE MINIMUM 3,849,000 2,555,000 2,040,000 1,458,000 810,000 Five-Year Plan Assumptions:  FY 2024 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 of 1% per year. 94 Table of Contents WATER FUND FIVE-YEAR FORECAST WATER FUND - FIVE-YEAR FORECAST Budget FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 BEGINNING FUND BALANCE (Less Committed) 69,376,000 42,046,000 48,404,000 46,417,000 29,566,000 REVENUE 78,235,500 103,891,000 105,620,000 132,946,000 135,183,000 TOTAL REVENUE 78,235,500 TRUE TRUE 147,611,500 103,891,000 TRUE TRUE 145,937,000 105,620,000 TRUE TRUE 154,024,000 132,946,000 TRUE TRUE 179,363,000 135,183,000 TRUE TRUE 164,749,000 40,290,000 40,290,000 327,000 1,505,000 40,290,000 382,000 5,191,000 40,290,000 382,000 8,829,000 40,290,000 382,000 10,052,000 40,290,000 42,122,000 45,863,000 49,501,000 50,724,000 212,000 (1,285,000) 41,035,000 15,015,000 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 3,021,000 57,000 2,500,000 SUB-TOTAL ONE-TIME EXPENDITURES 5,578,000 212,000 (1,285,000) 41,035,000 15,015,000 TRANSFER OUT CAPITAL OTHER 32,001,000 27,696,000 7,188,000 48,011,000 7,018,000 56,011,000 3,250,000 56,011,000 10,430,000 56,011,000 SUB-TOTAL TRANSFERS OUT 59,697,000 55,199,000 63,029,000 59,261,000 66,441,000 TOTAL USES ANNUAL OPERATING RESULT 105,565,000 TRUE (27,329,500) 97,533,000 TRUE 6,358,000 107,607,000 TRUE (1,987,000) 149,797,000 TRUE (16,851,000) 132,180,000 TRUE 3,003,000 FUND BALANCE 42,046,500 48,404,000 46,417,000 29,566,000 32,569,000 MINIMUM FUND BALANCE 32,200,000 32,660,000 33,590,000 34,500,000 34,810,000 FUND BALANCE ABOVE MINIMUM 9,846,500 15,744,000 12,827,000 (4,934,000) (2,241,000) Five-Year Plan Assumptions:  The plan assumes a 50% rate increase beginning in the fourth quarter of FY 2024, as well as a 25% rate increase beginning in the fourth quarter of FY 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%  Increased transfers to the Repair and Replacement Fund in FY 2025-2028  In the One-Time Expenditures associated with the Five-Year Plan, $40 million is included in FY 2027 to finish paying CIP projects after the 2022 WRMPC Bonds are exhausted. 95 Table of Contents WASTEWATER FUND FIVE-YEAR FORECAST WASTEWATER FUND - FIVE-YEAR FORECAST Budget FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 BEGINNING FUND BALANCE (Less Committed) 21,879,000 10,408,000 11,786,000 7,578,000 4,002,000 REVENUE 44,026,000 47,939,000 58,657,000 59,653,000 60,667,000 TOTAL REVENUE 44,026,000 TRUE 1,035,000 TRUE 66,940,000 47,939,000 TRUE 1,035,000 TRUE 59,382,000 58,657,000 TRUE 1,035,000 TRUE 71,478,000 59,653,000 TRUE 1,035,000 TRUE 68,266,000 60,667,000 TRUE 1,035,000 TRUE 65,704,000 21,607,000 21,607,000 162,000 719,000 21,607,000 514,000 1,515,000 21,607,000 514,000 1,790,000 21,607,000 544,000 2,197,000 21,607,000 22,488,000 23,636,000 23,911,000 24,348,000 2,682,000 1,841,000 1,756,000 2,883,000 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 115,000 2,000,000 SUB-TOTAL ONE-TIME EXPENDITURES 3,185,000 2,682,000 1,841,000 1,756,000 2,883,000 TRANSFER OUT CAPITAL OTHER 15,511,000 16,229,000 6,197,000 16,229,000 21,094,000 17,329,000 21,268,000 17,329,000 768,000 18,829,000 SUB-TOTAL TRANSFERS OUT 31,740,000 22,426,000 38,423,000 38,597,000 19,597,000 TOTAL USES ANNUAL OPERATING RESULT 56,532,000 TRUE (11,471,000) 47,596,000 TRUE 1,378,000 63,900,000 TRUE (4,208,000) 64,264,000 TRUE (3,576,000) 46,828,000 TRUE 14,874,000 FUND BALANCE 10,408,000 11,786,000 7,578,000 4,002,000 18,876,000 MINIMUM FUND BALANCE 9,100,000 9,320,000 9,610,000 9,680,000 9,790,000 FUND BALANCE ABOVE MINIMUM 1,308,000 2,466,000 (2,032,000) (5,678,000) 9,086,000 1,070,000 Five-Year Plan Assumptions:  The plan assumes a 30% rate increase beginning in the fourth quarter of FY 2025, as well as increased transfers to the Repair and Replacement Fund in FY 2026-2028. 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. 96 Table of Contents SOLID WASTE - RESIDENTIAL FIVE-YEAR FORECAST SOLID WASTE - RESIDENTIAL FUND - FIVE-YEAR FORECAST Budget FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 BEGINNING FUND BALANCE (Less Committed) 6,750,000 5,162,000 6,492,000 8,249,000 9,070,000 REVENUE 22,655,000 28,987,000 29,492,000 30,006,000 30,529,000 TOTAL REVENUE 22,655,000 TRUE 1,500,000 TRUE 30,905,000 28,987,000 TRUE TRUE 34,149,000 29,492,000 TRUE TRUE 35,984,000 30,006,000 TRUE TRUE 38,255,000 30,529,000 TRUE TRUE 39,599,000 19,812,000 19,812,000 1,352,000 19,812,000 2,392,000 19,812,000 3,592,000 19,812,000 4,632,000 19,812,000 21,164,000 22,204,000 23,404,000 24,444,000 720,000 420,000 420,000 - 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 101,000 1,000,000 SUB-TOTAL ONE-TIME EXPENDITURES 1,446,000 720,000 420,000 420,000 - TRANSFER OUT CAPITAL OTHER 1,274,000 3,211,000 162,000 5,611,000 5,111,000 5,361,000 5,611,000 SUB-TOTAL TRANSFERS OUT 4,485,000 5,773,000 5,111,000 5,361,000 5,611,000 TOTAL USES ANNUAL OPERATING RESULT 25,743,000 TRUE (1,588,000) 27,657,000 TRUE 1,330,000 27,735,000 TRUE 1,757,000 29,185,000 TRUE 821,000 30,055,000 TRUE 474,000 FUND BALANCE 5,162,000 6,492,000 8,249,000 9,070,000 9,544,000 MINIMUM FUND BALANCE 4,950,000 5,690,000 5,950,000 6,250,000 6,510,000 212,000 802,000 2,299,000 2,820,000 3,034,000 FUND BALANCE ABOVE MINIMUM 345,000 Five-Year Plan Assumptions:  The plan assumes a 39% rate increase beginning in the fourth quarter for FY 2024, as well as increased transfers to the Repair and Replacement Fund in FY 2025-2028. The Town is working with a rate consultant to determine the best approach to maintain fund balance.  The plan reflects a transfer in of $1.5 million as an internal loan from the General Fund repayment of this loan will be calculated into the rates.  An additional increase in revenue is based on an anticipated growth rate in customers of 1.75% for residential accounts. 97 Table of Contents SOLID WASTE - COMMERCIAL FIVE-YEAR FORECAST SOLID WASTE - COMMERCIAL FUND - FIVE-YEAR FORECAST Budget FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 BEGINNING FUND BALANCE (Less Committed) 1,160,000 871,000 946,000 1,031,000 1,041,000 REVENUE 3,708,000 4,327,000 4,327,000 4,327,000 4,327,000 TOTAL REVENUE 3,708,000 TRUE TRUE 4,868,000 4,327,000 TRUE TRUE 5,198,000 4,327,000 TRUE TRUE 5,273,000 4,327,000 TRUE TRUE 5,358,000 4,327,000 TRUE TRUE 5,368,000 3,040,000 3,040,000 433,000 3,040,000 508,000 3,040,000 583,000 3,040,000 658,000 3,040,000 3,473,000 3,548,000 3,623,000 3,698,000 - - - - TRANSFERS IN TOTAL SOURCES ONGOING EXPENDITURES BASE EXPENDITURES CIP MAINTENANCE COSTS FIVE-YEAR PLAN SUB-TOTAL ONGOING EXPENDITURES ONE-TIME EXPENDITURES ONE-TIME EXPENDITURES FIVE-YEAR PLAN CAPITAL OUTLAY CONTINGENCY 250,000 SUB-TOTAL ONE-TIME EXPENDITURES 250,000 - - - - TRANSFER OUT CAPITAL OTHER 13,000 694,000 85,000 694,000 694,000 694,000 694,000 SUB-TOTAL TRANSFERS OUT 707,000 779,000 694,000 694,000 694,000 3,997,000 TRUE (289,000) 4,252,000 TRUE 75,000 4,242,000 TRUE 85,000 4,317,000 TRUE 10,000 4,392,000 TRUE (65,000) FUND BALANCE 871,000 946,000 1,031,000 1,041,000 976,000 MINIMUM FUND BALANCE 760,000 870,000 890,000 910,000 920,000 FUND BALANCE ABOVE MINIMUM 111,000 76,000 141,000 131,000 56,000 TOTAL USES ANNUAL OPERATING RESULT - Five-Year Plan Assumptions:  The plan assumes a 25% rate increase beginning in the fourth quarter of FY 2024. The Town is working with a rate consultant to determine the best approach to maintain fund balance.  The plan assumes no new additional growth in the upcoming years. 98 Table of Contents ENVIRONMENTAL COMPLIANCE FIVE-YEAR FORECAST ENVIRONMENTAL COMPLIANCE FUND - FIVE-YEAR FORECAST Budget FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 BEGINNING FUND BALANCE (Less Committed) 1,330,000 927,000 2,792,000 3,840,000 5,690,000 REVENUE 6,805,000 6,890,000 6,976,000 7,063,000 7,151,000 TOTAL REVENUE 6,805,000 TRUE TRUE 8,135,000 6,890,000 TRUE TRUE 7,817,000 6,976,000 TRUE TRUE 9,768,000 7,063,000 TRUE TRUE 10,903,000 7,151,000 TRUE TRUE 12,841,000 1,869,470 1,869,000 119,000 50,000 1,869,000 149,000 230,000 1,869,000 149,000 280,000 1,869,000 149,000 330,000 1,869,470 2,038,000 2,248,000 2,298,000 2,348,000 52,000 - - - 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 670,530 665,000 250,000 SUB-TOTAL ONE-TIME EXPENDITURES 1,585,530 52,000 - - - TRANSFER OUT CAPITAL OTHER 838,000 2,915,000 20,000 2,915,000 765,000 2,915,000 2,915,000 5,486,000 2,915,000 SUB-TOTAL TRANSFERS OUT 3,753,000 2,935,000 3,680,000 2,915,000 8,401,000 TOTAL USES 7,208,000 TRUE (403,000) 5,025,000 TRUE 1,865,000 5,928,000 TRUE 1,048,000 5,213,000 TRUE 1,850,000 10,749,000 TRUE (3,598,000) FUND BALANCE 927,000 2,792,000 3,840,000 5,690,000 2,092,000 MINIMUM FUND BALANCE 470,000 510,000 560,000 570,000 590,000 FUND BALANCE ABOVE MINIMUM 457,000 2,282,000 3,280,000 5,120,000 1,502,000 ANNUAL OPERATING RESULT Five-Year Plan Assumptions:  The plan assumes fund balance above minimum will continue to increase year over year as the fund saves for future CIP projects planned for FY 2029. 99 Table of Contents 100 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: Program FY 2024 Budgeted Expenses FY 2024 Fee Supported FY 2024 Transfer Supported FY 2024 Tax Supported FY 2024 % Tax Supported Mayor and Council $ 875,450 $ 118,000 $ 254,750 $ 502,700 Manager 3,264,740 20,000 759,010 2,485,730 Digital Communication 1,863,590 477,660 1,385,930 Intergovernmental Relations 464,020 143,480 320,540 Economic Development 3,350,120 200,000 3,150,120 Information Technology 25,902,360 4,125,160 21,777,200 Human Resources 3,533,090 749,340 2,783,750 Management and Budget 843,980 260,980 583,000 Town Clerk 756,050 756,050 Legal Services 4,958,360 587,320 4,371,040 Management Services 4,363,840 150,000 965,520 3,248,320 Municipal Court 3,852,750 270,000 3,582,750 Development Services 9,217,940 4,461,000 4,756,940 Police 77,631,930 3,413,000 15,000 74,203,930 Fire and Rescue 46,249,940 2,532,300 80,000 43,637,640 Parks and Recreation 36,226,230 7,276,600 1,083,040 27,866,590 Public Works Engineering 1,686,660 1,686,660 Non-Departmental* 155,535,138 580,000 154,955,138 57% 76% 74% 69% 94% 84% 79% 69% 100% 88% 74% 93% 52% 96% 94% 77% 100% 100% Total General Fund 93% $ 380,576,188 $ 18,440,900 $ 10,081,260 $ 352,054,028 *Expenses include transfers. The total General Fund revenue budget including fees and taxes is $270,624,000. Fees charged to recover the cost of service total $18,441,000. The tax supported (non-allocated) revenue of $252,183,000 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, Solid Waste - Residential, Solid Waste - Commercial, Environmental Compliance, and Streets total $10,081,000. ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the General Fund. Prosperous Community Strong Economy 103 Exceptional Built Environment Table of Contents GENERAL FUND PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 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 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 2.00 12.85 13.00 2.00 10.00 54.00 22.50 6.00 7.00 33.25 29.00 32.07 78.82 487.60 245.00 183.05 8.60 0.00 2.00 11.85 13.00 2.00 10.00 56.00 24.75 6.00 7.00 36.25 30.00 32.07 78.82 494.60 249.00 185.80 8.60 0.00 Total Personnel 1,130.74 1,168.24 1,226.74 1,226.74 1,247.74 EXPENSES BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 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 21,468,459 732,067 2,650,983 1,546,152 431,133 2,275,588 13,720,906 2,731,907 745,322 914,726 4,165,956 3,135,197 3,684,598 8,046,482 61,489,091 40,868,885 24,038,074 786,435 8,451,461 807,340 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 41,825,950 848,607 2,936,678 1,498,120 469,155 3,037,459 20,080,885 3,063,774 872,306 943,922 4,623,379 3,630,041 4,089,131 9,078,756 74,398,856 47,279,092 27,475,090 1,099,484 12,193,614 875,450 3,264,740 1,863,590 464,020 3,350,120 25,902,360 3,533,090 843,980 756,050 4,958,360 4,363,840 3,852,750 9,217,940 77,631,930 46,249,940 36,226,230 1,686,660 47,583,950 $ 193,790,308 $ 180,414,963 $ 244,350,920 $ 217,618,349 $ 272,625,000 Total Expenses 104 Table of Contents GENERAL FUND EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 137,379,164 55,847,380 563,764 127,668,108 48,877,462 3,869,393 164,328,650 78,305,020 1,717,250 155,999,586 59,812,744 1,806,019 174,672,100 94,131,220 3,821,680 Total Expenses $ 193,790,308 $ 180,414,963 $ 244,350,920 $ 217,618,349 $ 272,625,000 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 230,027,487 6,499,544 240,037,364 7,532,017 233,059,400 9,169,160 255,855,700 11,069,160 270,623,900 10,081,260 Total Sources $ 236,527,031 $ 247,569,381 $ 242,228,560 $ 266,924,860 $ 280,705,160 Total Expenses Transfers Out 193,790,308 35,618,999 180,414,963 44,030,234 244,350,920 84,515,178 217,618,349 54,779,366 272,625,000 107,951,188 Total Uses $ 229,409,307 $ 224,445,197 $ 328,866,098 $ 272,397,715 $ 380,576,188 Net Operating Result $ $ 23,124,184 $ (86,637,538) $ (5,472,855) $ (99,871,028) 7,117,724 105 Table of Contents GENERAL FUND BENCHMARKS 4,032 average number of residents per square mile within Gilbert Source: July 1, 2022 Maricopa Association of Governments (MAG) Population Estimates 68.82 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 68.82 square miles. Source: Census Gazetteer 2022 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 Communitiy Survey (NCS). Durham, NC report completed in 2020; Gilbert, 2021; Scottsdale, 2023; Surprise, 2022; Palo Alto, CA, 2023. 106 Table of Contents GENERAL FUND BENCHMARKS 5.9 adopted Full Time Equivalents (FTE) per 1,000 residents in Gilbert FY 2022 Source: Valley Benchmark Communities, FY 2021-2022 $1,826 average residential household cost of service in Gilbert Source: City of Tempe, 2022 Comparative Cost of Services Report 14.33% rate of turnover for Gilbert employees in FY 2022 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 2022. 107 Table of Contents GENERAL FUND BENCHMARKS Source: AZ Courts, 2021 Comparison to Benchmark Communities Cases City / Town Cases Filed Clearance Rate Disposed Gilbert, AZ 21,620 23,103 1.07 Flagstaff, AZ 10,498 10,841 1.03 Glendale, AZ 27,089 27,083 1.00 Peoria, AZ 9,248 9,127 0.99 Chandler, AZ 29,226 27,434 0.94 Source: Arizona Administrative Office of the Courts Statistical Data Reports, FY 2021 $149.94 average cost per court case in FY 2021 Note: Cost of processing a case that results in a sufficient outcome. 108 1.07 Gilbert’s clearance rate in 2021 Table of Contents GENERAL FUND BENCHMARKS 782 single family home permits issued in 2022 Note: Total number of single family building permits for calendar year 2022.Source: Central Homebuilders Association of Arizona 1.04 reported violent crimes per 1,000 residents of Gilbert in FY 2022 Note: Violent crime rate measures the reported number of violent crimes per 1,000 residents. Source: Valley Benchmark Communities, FY 2021-2022 10.94 reported property crimes per 1,000 residents of Gilbert in FY 2022 Note: Property crime rate measures the reported number of property crimes per 1,000 residents. Source: Valley Benchmark Communities, FY 2021-2022 109 Table of Contents GENERAL FUND BENCHMARKS 0.09 calls for service per Gilbert resident in FY 2022 Source: Valley Benchmark Communities, FY 2021-2022 2.00 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 Communities, FY 2021-2022 0.25 miles of recreational trails per 1,000 Gilbert Residents Source: Valley Benchmark Communities, FY 2021-2022 110 Table of Contents MAYOR AND COUNCIL PURPOSE STATEMENT OBJECTIVES FY 2024 The Mayor and Council provide Community leadership, develop policies to guide Gilbert in delivering services and achieving community goals and advance and promote the physical, social, cultural and economic environment of Gilbert through effective civic leadership and the participation of our citizens. The Town Council is comprised of the Mayor and six Council Members. The Council establishes policy through the enactment of laws (ordinances) and the adoption of resolutions. The Mayor and Councilmembers are elected at-large, representing the entire community. Members are elected for four-year terms at general municipal elections that are held every two years, resulting in an overlap in terms of office. Prosperous Community ♦ Provide vision and implement strategic initiatives ♦ Continue to develop, foster, maintain and facilitate relationships with Federal, State, County, Tribal, and local partners ♦ Continue to establish routine joint meeting schedules with other elected bodies that partner with the Town, including municipal, tribal, and educational partners BUDGET NOTES No new FTE have been added for FY 2024 in the Mayor and Council budget. ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ Onboarded three new councilmembers Created the Council Subcommittee on Communications Created the Council Subcommittee on Code of Ethics Org Focus Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Number of Statewide Committees with Councilmember Participation 7 8 10 10 10 Number of Regional Committees with Councilmember Participation 12 13 15 15 15 PERFORMANCE MEASURES 111 Table of Contents MAYOR AND COUNCIL PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Personnel EXPENSES BY ACTIVITY Mayor and Council Boards and Commissions Total Expenses 713,251 20,030 $ Personnel Supplies & Contractual Capital Outlay $ 733,281 $ $ $ 732,067 807,340 814,447 34,160 $ Budget FY 2023 527,453 204,614 - Actual FY 2021 Total Revenues Total Expenses 732,067 765,240 42,100 Actual FY 2022 554,059 179,222 - OPERATING RESULTS Net Operating Result $ Actual FY 2021 EXPENSES BY CATEGORY Total Expenses 733,281 702,395 29,672 Actual FY 2022 807,340 $ Projected FY 2023 574,820 232,520 $ 848,607 823,830 51,620 Budget FY 2024 627,297 221,310 $ Budget FY 2023 848,607 875,450 635,810 239,640 $ Projected FY 2023 875,450 Budget FY 2024 108,331 733,281 121,652 732,067 107,000 807,340 118,000 848,607 118,000 875,450 (624,950) $ (610,415) $ (700,340) $ (730,607) $ (757,450) 112 Table of Contents TOWN MANAGER PURPOSE STATEMENT ♦ The Town Manager implements policies developed by the Town Council by providing leadership to employees, building relationships with external partners, and ensuring responsive, cost-effective, local government services are provided to residents. The Town Manager’s Office directs and coordinates organizational activities; promotes community relations; reviews and recommends the annual operating and capital budgets; reviews financial forecasts and management analysis; performs budgetary control functions; submits recommendations to the Town Council; promotes economic development; and coordinates special projects. ♦ OBJECTIVES FY 2024 Prosperous Community ♦ Achieve 60% design of Gilbert's Advocacy Center project in preparation for groundbreaking and construction ♦ Refresh of organizational leadership meetings to ensure alignment and continue to foster development and communication Townwide ♦ Continue to evaluate and monitor conditions on the Colorado River for implementation of the local water shortage management plan ♦ Implement Public Works Advisory Board to facilitate community involvement and input on large scale infrastructure projects within Gilbert Strong Economy ♦ Continue development and implementation of strategies for the redevelopment of the Northwest Growth Area Exceptional Built Environment ♦ Continue design of the Ocotillo Bridge to 60% completion in preparation for groundbreaking and construction ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Completion of Muni I Remodel and re-opening of modern, efficient Town Hall facility Recruitment and retention efforts have been extensive, encompassing education for staff on the pay-for-performance philosophy and benchmarking processes, addressing burnout, creating a mentorship program, leveraging cross-functional teams, and expanding the professional development program Successfully designed and broke ground on construction for remodeled Town Emergency Operations Center and PD Dispatch/911 facilities Completion and ribbon cutting of the Lindsay and SR202 Interchange project improving transportation corridors in the community Launched External Water Stakeholders group in conjunction with water conservation projects Research and pilot program launched to have mental health counselors available to the public that assist with 911 Call Dispatch in response to growing mental health needs in the community Unite Gilbert program launched including website and group Org Focus Supported rollout of Autism Certification Programs within the organization benefitting both the community and our employees Supported comprehensive analysis and implementation of Wastewater and Environmental Compliance rate changes BUDGET NOTES The number of authorized FTE decreases in FY 2024 due to transferring the Safety division to Human Resources. The increase in Supplies and Contractual from FY 2023 Budget to FY 2024 Budget is a result of a one-time carry forward in the amount of $100,000 in the Community Resources division. In addition, the Town Manager division Supplies and Contractual increased due to an addition of Performance Management Software in the amount of $78,000. PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target 98% N/A 98% N/A 98% 75% N/A 70% N/A 75% 94% N/A 94% N/A 94% Overall Quality of Life in Gilbert (Good or Excellent) per National Citizen Survey Percentage of Residents Rating Value for Service for Taxes Paid (Good or Excellent) per National Citizen Survey Percentage of Residents Rating Overall Quality of City/Town Services (Good or Excellent) per National Citizen Survey 113 Table of Contents TOWN MANAGER PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Town Manager Community Resources Emergency Mgt 8.35 0.00 2.00 7.00 1.35 3.00 8.50 1.35 3.00 9.50 1.35 2.00 9.50 1.35 1.00 10.35 11.35 12.85 12.85 11.85 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,468,456 462,098 1,752,153 513,830 385,000 1,832,910 698,140 576,360 1,969,346 703,426 263,906 2,147,580 810,260 306,900 $ 1,930,554 $ 2,650,983 $ 3,107,410 $ 2,936,678 $ 3,264,740 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,522,881 407,673 - 1,867,505 783,478 - 2,415,220 692,190 - 2,150,622 786,056 - 2,416,860 847,880 - $ 1,930,554 $ 2,650,983 $ 3,107,410 $ 2,936,678 $ 3,264,740 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,878 1,930,554 22,513 2,650,983 22,000 3,107,410 Total Personnel EXPENSES BY ACTIVITY Town Manager Community Resources Emergency Mgt Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result 20,000 2,936,678 20,000 3,264,740 $ (1,928,676) $ (2,628,470) $ (3,085,410) $ (2,916,678) $ (3,244,740) 114 Table of Contents DIGITAL GOVERNMENT PURPOSE STATEMENT OBJECTIVES FY 2024 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 ♦ Consolidate and evaluate social media platforms to focus on fewer channels but a greater reach ♦ Host an influencer summit where social media influencers tour Town Hall and share their observations with their followers ♦ Reimagine SPARK App League, coding contest for junior high and high school students ♦ Execution of major marketing projects to include water shortage, CIP projects and other large-scale organizational projects ♦ Rebrand and create new safe driving campaign ♦ Continued expansion of opens and clicks as well as subscribers for E-newsletter ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ Execution of major marketing projects including Parks Master Plan, Transportation Master Plan, Tier 2A Water Declaration, Lindsay TI Interchange Opening, Utility Rate Changes Continued expansion of social media platforms and engagement Expanded social media impressions to more than 2.7 million per month and social media engagements to more than 200,000 per month Focused on expansion of our e-newsletter: average of 20,661 opens per month and nearly 3,000 clicks per month Org Focus BUDGET NOTES FTE and Personnel costs in FY 2024 have decreased as a result of one FTE moving from Digital Government to Economic Development. Supplies and Contractual have increased slightly due to the addition of upgrades to the Sprout Social Analytic platform. PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Average Social Media Impressions Per Post 3,657 4,667 4,186 4,500 4,500 Social Media Engagements Per Post 151 218 235 250 250 E-newsletter Clicks and Opens N/A N/A 28,500/ 230,000 29,000/ 240,000 29,000/ 240,000 115 Table of Contents DIGITAL GOVERNMENT PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Digital Government 14.00 14.00 14.00 13.00 13.00 14.00 14.00 14.00 13.00 13.00 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,688,177 1,546,152 1,983,470 1,498,120 1,863,590 $ 1,688,177 $ 1,546,152 $ 1,983,470 $ 1,498,120 $ 1,863,590 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,531,815 156,362 - 1,391,219 154,933 - 1,770,170 213,300 - 1,333,195 164,925 - 1,638,310 225,280 - $ 1,688,177 $ 1,546,152 $ 1,983,470 $ 1,498,120 $ 1,863,590 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,688,177 1,546,152 1,983,470 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 1,498,120 1,863,590 $ (1,688,177) $ (1,546,152) $ (1,983,470) $ (1,498,120) $ (1,863,590) 116 Table of Contents INTERGOVERNMENTAL RELATIONS PURPOSE STATEMENT OBJECTIVES FY 2024 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 2023 session and work with management and staff to ensure all appropriate departments are aware and prepared for new state laws 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 2023 ♦ ♦ ♦ BUDGET NOTES Continued to work with stakeholders on the passage of the Regional Transportation Plan related to the Prop 400 extension Worked with departments to identify infrastructure projects that can be submitted for consideration of direct congressional spending Onboarded three new councilmembers by holding two separate orientation meetings over three days Org Focus The Intergovernmental Relations budget has no material changes in personnel or operations for FY 2024. PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Total Number of Bills Introduced During the Annual Arizona State Legislative Session 1,708 1,768 1,628 1,700 NA Number of Bills Tracked That had a Direct Impact on Gilbert 80 70 40 40 NA Number of Bills Enacted Requiring Significant Town Resources for Implementation 2 3 4 4 NA 117 Table of Contents INTERGOVERNMENTAL RELATIONS PERSONNEL BY ACTIVITY Intergovernmental Relations Total Personnel EXPENSES BY ACTIVITY Intergovernmental Relations Total Expenses $ Budget FY 2023 Projected FY 2023 Budget FY 2024 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 416,438 431,133 $ Actual FY 2021 Personnel Supplies & Contractual Capital Outlay $ 416,438 $ $ $ 431,133 449,470 469,155 $ Budget FY 2023 319,758 111,375 - Actual FY 2021 Total Revenues Total Expenses 431,133 449,470 Actual FY 2022 308,478 107,960 - OPERATING RESULTS Net Operating Result Actual FY 2022 416,438 EXPENSES BY CATEGORY Total Expenses Actual FY 2021 Actual FY 2022 449,470 $ Projected FY 2023 331,860 117,610 $ 469,155 464,020 Budget FY 2024 359,190 109,965 $ Budget FY 2023 469,155 464,020 346,410 117,610 $ Projected FY 2023 464,020 Budget FY 2024 10 416,438 431,133 449,470 469,155 464,020 (416,428) $ (431,133) $ (449,470) $ (469,155) $ (464,020) 118 Table of Contents ECONOMIC DEVELOPMENT PURPOSE STATEMENT OBJECTIVES FY 2024 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 ♦ Create and implement a strategic marketing plan that supports business development, tourism, and redevelopment efforts ♦ In coordination with other community partners, expand Gilbert's support for entrepreneurs and start-ups in the community ♦ Continue implementation of the Tourism Strategic Plan, focusing on connecting with constituents, creating promotional content, and further instituting industry best practices for tourism marketing and management ♦ Develop and implement a functional and integrated wayfinding system to assist visitors in navigating the downtown Heritage District and create a unique atmosphere ♦ Develop and execute goals and tactics related to Northwest Gilbert revitalization that addresses signs of decline before they proliferate to other areas of the community ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ Completed the development of a new 3 year rolling Economic Development strategic plan Facilitated the retention/expansion of Park University and the University of Arizona in support of Gilbert's Higher Education Initiative Developed and implemented an ongoing business technical assistance and career training program to support the Gilbert community Received approval for a development and disposition agreement for the NWC of Gilbert and Elliot Roads for a mixed-use project that will serve as the south entrance to the downtown Heritage District Examined proactive revitalization options and efforts that can play an important role in addressing signs of decline in the Northwest Growth Area before they negatively impact residents and businesses alike Launched Phase One of the new Gilbert Tourism Strategic Plan, with a deliberate focus on promoting family-friendly regional outdoor recreation, and developing an events, festivals, and activations strategy Org Focus BUDGET NOTES Expenses include continued funding of the business technical assistance program and added a Sr. Project Manager Tourism Development. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Lead Generation 277 293 230 242 200 Staff Assisted Projects 486 20 20 20 20 Announced Capital Investment $222M $358M $250M $250M $200M Announced Jobs 6,243 1,954 1,000 1,200 1,500 Retention Calls 120 65 99 95 100 PERFORMANCE MEASURES 119 Table of Contents ECONOMIC DEVELOPMENT PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Economic Development 9.00 9.00 9.00 10.00 10.00 9.00 9.00 9.00 10.00 10.00 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,460,251 479,227 34,292 1,618,133 564,881 92,574 2,502,740 746,970 186,000 2,105,522 855,937 76,000 2,534,520 638,600 177,000 $ 1,973,770 $ 2,275,588 $ 3,435,710 $ 3,037,459 $ 3,350,120 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,087,343 886,427 - 1,268,589 1,006,999 - 1,317,950 2,050,560 67,200 1,342,699 1,627,560 67,200 1,426,520 1,923,600 - $ 1,973,770 $ 2,275,588 $ 3,435,710 $ 3,037,459 $ 3,350,120 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 70,862 1,973,770 169,688 2,275,588 165,000 3,435,710 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 350,000 3,037,459 200,000 3,350,120 $ (1,902,908) $ (2,105,900) $ (3,270,710) $ (2,687,459) $ (3,150,120) 120 Table of Contents INFORMATION TECHNOLOGY PURPOSE STATEMENT OBJECTIVES FY 2024 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 OnBase cloud migration in support of Cloud Strategy WIG ♦ Implement Boomi Application Program Interface (API) platform in support of Cloud/Modernization strategy ♦ Implement Tyler (API) functionality in support of Cloud/Modernization strategy ♦ Complete SCADA project to improve security, availability and redundancy ♦ Complete Police department Dashboard and initiate/implement data management platform/partnership in support of Performance Management ♦ Complete department shares OneDrive migration in support of Cloud Strategy WIG ♦ Complete AV Conference Rooms upgrades/modernization ♦ Implement/leverage Microsoft G5 licensing to improve and streamline security suite stack, authentication, telephony, and Business Intelligence (BI) tools ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Finalized and delivered IT Cloud Strategy as a Town WIG with a focus on leveraging cloudbased technologies to improve outcomes and drive digital transformation Developed cloud-hosted Enterprise Resource Planning (ERP) Master Service Agreement and executed implementation plan by moving Munis, Energov, and Cashiering to Tyler/Amazon Web Services (AWS) cloud Completed and launched new IT web page to support efforts to be a more front-facing organization and to better inform internal and external stakeholders regarding IT strategies, services, and customer resources Completed Muni I project to include new Council Chambers, 20 Microsoft Teams mediated venues, and network infrastructure Implemented software defined networking Network Virtualization and Security project to support SCADA initiative Completed and implemented an OnBase rebuild and upgrade Delivered new service catalogue Features Include: Most Requested Items, Submit a New Ticket, Quick Link to IT Services, Service Status for Office 365, Internet, and Teams Org Focus BUDGET NOTES During FY 2023, an Addressing Technician FTE was moved from IT to Fire and Rescue. For FY 2024, two additional FTE were added; an Audio/Visual Technician and an Information Security Analyst. Capital Outlay in the amount of $2,629,000 is for replacement of a Public Safety microwave and replacement of Public Safety portable and mobile radios for Fire and Rescue. PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Application Availability 99.60 99.42 99.60 99.70 99.90 Network Availability 99.95 99.98 99.81 99.98 99.99 Average Time to Close a Ticket (Hours) 3.70 3.80 3.70 3.68 3.50 Device to Employee Ratio 1.95:1 1.95:1 1.96:1 2.00:1 2.00:1 Number of Work Orders per FTE Annually 7.10:1 7.20:1 9.60:1 9.60:1 9.60:1 121 Table of Contents INFORMATION TECHNOLOGY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 6.50 15.00 12.50 11.00 7.00 2.00 6.50 15.00 13.50 11.00 7.00 3.00 52.00 52.00 55.00 54.00 56.00 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 604,071 4,984,918 1,841,880 4,120,484 1,004,854 - 1,143,737 4,672,155 2,597,426 3,810,241 1,053,648 443,699 1,186,300 7,099,380 6,669,600 5,248,620 1,262,080 1,200,180 1,352,162 6,255,009 5,991,202 4,129,635 1,255,216 1,097,661 1,438,970 7,441,120 9,093,840 5,381,750 1,184,880 1,361,800 $ 12,556,207 $ 13,720,906 $ 22,666,160 $ 20,080,885 $ 25,902,360 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 5,770,504 6,785,703 - 5,917,794 7,345,879 457,233 7,181,310 15,484,850 - 6,661,485 13,419,400 - 7,510,090 15,763,270 2,629,000 $ 12,556,207 $ 13,720,906 $ 22,666,160 $ 20,080,885 $ 25,902,360 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Total Expenses 12,556,207 4,174 13,720,906 22,666,160 20,080,885 25,902,360 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 $(12,556,207) $(13,716,732) $(22,666,160) $(20,080,885) $(25,902,360) 122 Table of Contents HUMAN RESOURCES PURPOSE STATEMENT OBJECTIVES FY 2024 The People Team mission is “Helping Gilbert thrive by serving those who serve.” We work 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 ♦ Finalize KPI data for all People Team divisions ♦ Review Benefit offerings to create a more individualized approach ♦ Launch Referral Incentive Program ♦ Begin Phase 1 of Townwide competency modeling ♦ Graduate Cohorts 4 & 5 through Park University MPA program ♦ Implement Stay Interviews as a retention and engagement best practice ♦ Implement leadership development tools and trainings ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Graduated 4 employees through Gilbert Park University cohort 3 for MPA degree Expanded Diversity, Equity, and Inclusion efforts to create Unite Gilbert, a Townwide effort to spark conversation, learning, and belonging Began to identify Key Performance Indicators (KPIs) for People Team divisions Recognized 20 promotions from Emerging Leader program Launched People Team Innovation Sessions to brainstorm strategic ideas Implemented Payscale software to benchmark individual positions to the market Launched e-offer for more efficient hiring Focused efforts on recruitment and retention Org Focus BUDGET NOTES The FY2024 budget includes the addition of a People Team Specialist and a People Team Solutions Manager. Contractual expenditures increased mainly as a result of ongoing expenditures associated with the Van Pool “Bright Idea” initiative. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Benchmarked Positions Completed 55% 63% 84% 50% 50% Wellness Measure - Culture of Wellness 50.4% 55.0% 55.0% 65.0% 80.0% Career Roadmap Enrollment N/A 200 77 80 100 13/36/47 13/38/37 13/38/37 14/39/38 15/42/40 PERFORMANCE MEASURES Percentage of applicants that are either a veteran (goal of 15%), female (goal of 42%), or person of color (goal of 40%) 123 Table of Contents HUMAN RESOURCES PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 HR Administration Learning and Development Safety 17.00 4.00 0.00 17.00 4.00 0.00 18.50 4.00 0.00 18.50 4.00 0.00 19.75 4.00 1.00 21.00 21.00 22.50 22.50 24.75 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 2,107,076 608,144 - 2,148,714 583,193 - 2,421,980 592,800 - 2,564,257 499,517 - 2,829,940 561,580 141,570 $ 2,715,220 $ 2,731,907 $ 3,014,780 $ 3,063,774 $ 3,533,090 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 2,263,621 451,599 - 2,374,623 357,284 - 2,620,090 394,690 - 2,686,452 377,322 - 3,004,200 528,890 - $ 2,715,220 $ 2,731,907 $ 3,014,780 $ 3,063,774 $ 3,533,090 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 283 2,715,220 313 2,731,907 3,014,780 Total Personnel EXPENSES BY ACTIVITY HR Administration Learning and Development Safety Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result 3,063,774 3,533,090 $ (2,714,937) $ (2,731,594) $ (3,014,780) $ (3,063,774) $ (3,533,090) 124 Table of Contents MANAGEMENT AND BUDGET PURPOSE STATEMENT OBJECTIVES FY 2024 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 ♦ Launch Development Agreement Database utilizing Energov ♦ Complete updated SDF studies ♦ Update utility rates for Water, Solid Waste Residential and Solid Waste - Commercial funds ♦ Complete Gilbert and Valley Benchmark Communities (VBC) Benchmark Reports 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 25th consecutive year from the Government Finance Officers Association ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Updated utility rates for Wastewater and Environmental Compliance funds Completed zero-base budgets for one-third of the Town Departments Support departments in data driven decision making Received the Distinguished Budget Presentation Award for the 24th consecutive year from the Government Finance Officers Association Hired consultant to begin updating the System Development Fee (SDF) studies Completed 7th Annual Financial Retreat with Council Supported the Munis update and migration to Cloud Instituted Arizona State Retirement System (ASRS) Pension Prefunding Program for Gilbert 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 2024. Supplies and Contractual costs decrease in FY 2024 due to one-time expenditures budgeted in FY 2023. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 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 91% 90% 91% 92% >90% Zero Based Budget Savings (Cumulative) $7.0M $8.6M $9.2M $7.6M 1/3 Town each Year 125 Table of Contents MANAGEMENT AND BUDGET PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Personnel EXPENSES BY ACTIVITY Management and Budget Total Expenses 683,792 $ Personnel Supplies & Contractual Capital Outlay $ 683,792 $ $ $ 745,322 845,410 872,306 $ Budget FY 2023 735,193 10,129 - Actual FY 2021 Total Revenues Total Expenses 745,322 845,410 Actual FY 2022 677,492 6,300 - OPERATING RESULTS Net Operating Result $ Actual FY 2021 EXPENSES BY CATEGORY Total Expenses 683,792 745,322 Actual FY 2022 845,410 $ Projected FY 2023 823,810 21,600 $ 872,306 843,980 Budget FY 2024 856,271 16,035 $ Budget FY 2023 872,306 843,980 827,130 16,850 $ Projected FY 2023 843,980 Budget FY 2024 683,792 745,322 845,410 872,306 843,980 (683,792) $ (745,322) $ (845,410) $ (872,306) $ (843,980) 126 Table of Contents TOWN CLERK PURPOSE STATEMENT OBJECTIVES FY 2024 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 ♦ Working with stakeholders in developing and utilizing a new platform for board and commission recruitment and volunteer hours ♦ Continue cross-organizational training related to essential duties of the office ♦ Develop form and across public bodies to ensure consistency and transparency ♦ Develop and implement resources geared to voter outreach and education ♦ Continue working with key stakeholders on records management and digitization of Town records Exceptional Built Environment ♦ Continue developing team members to become Master Municipal Clerks (MMC), Certified Municipal Clerks (CMC), and State Election Officials ♦ Train staff members to cross-train on essential duties ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Conducted successful Primary and General run off 2022 Candidate Election Developed and implemented new training resources for the organization Assisted and participated in conducting new orientation training for newly elected council members Facilitated three Council Subcommittees to review processes for ethics, communications with the public, and board and commission processes Reviewed Ordinances and Policies and helped execute Code of Gilbert changes Created a Councilmember handbook and resource links Integrated the Fire and Police Departments into the JustFOIA system for public records requests Department obtained autism certification Org Focus BUDGET NOTES Supplies and Contractual expenditures for FY 2024 decrease as a result of one-time election costs being included in the FY 2023 budget. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Percentage of Public Records Requests Responded to Within 24 Hours 93% 98% 98% 98% 100% Percentage of Subpoenas Responded to Within Timeframe Established by Law 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% PERFORMANCE MEASURES Percentage of Council Agendas and Public Notices Posted at Least 24 Hours Prior to Meeting in Conformance with Open Meeting Law Percentage of Draft Minutes Posted to Website Within Three Working Days of Meeting for Accessibility and Transparency Percentage of Elections Held that Comply with Federal, State and Local Laws 127 Table of Contents TOWN CLERK PERSONNEL BY ACTIVITY Town Clerk Total Personnel EXPENSES BY ACTIVITY Town Clerk Total Expenses $ Budget FY 2023 Projected FY 2023 Budget FY 2024 6.00 6.00 7.00 7.00 7.00 6.00 6.00 7.00 7.00 7.00 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 669,229 914,726 $ Actual FY 2021 Personnel Supplies & Contractual Capital Outlay $ 669,229 $ $ $ 914,726 978,940 943,922 $ Budget FY 2023 534,297 380,429 - Actual FY 2021 Total Revenues Total Expenses 914,726 978,940 Actual FY 2022 461,863 207,366 - OPERATING RESULTS Net Operating Result Actual FY 2022 669,229 EXPENSES BY CATEGORY Total Expenses Actual FY 2021 Actual FY 2022 978,940 $ Projected FY 2023 696,450 282,490 $ 943,922 756,050 Budget FY 2024 693,346 250,576 $ Budget FY 2023 943,922 756,050 690,990 65,060 $ Projected FY 2023 756,050 Budget FY 2024 2,360 669,229 4,945 914,726 978,940 943,922 756,050 (666,869) $ (909,781) $ (978,940) $ (943,922) $ (756,050) 128 Table of Contents LEGAL SERVICES PURPOSE STATEMENT OBJECTIVES FY 2024 The mission of the Gilbert Town Attorney’s Office is to provide the highest quality legal services to the Mayor and Council, as well as to the more than two dozen Town Departments, Boards, and Commissions. The Prosecutor's Office is dedicated to handling criminal misdemeanor cases in a fair and just manner, safeguarding the rights of both the victim and the accused, and protecting the citizens of Gilbert. Prosperous Community ♦ Implement automatic victim notification software in order to maximize efficiency, reach victims faster, and reduce burden on staff ♦ Upgrade prosecution data management system to work more efficiently with Courts and PD ♦ Create database of updated Council-approved policies Exceptional Built Environment ♦ Implement file retention program ♦ Implement program overseeing agreements, licenses, easements, etc. on Town right-ofway and Town property ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ Implemented disclosure portal to send mandatory discovery in cases prosecuted Prosecutors and Victim Advocates continued the focus on addressing Domestic Violence in our Community by attending trainings and working with DV Court stakeholders Created program to address Motions to Seal (new area of law) Researched, reviewed, and suggested updates to all Council-Approved policies Implemented program to oversee propertyrelated requirements and obligations Updated database of all Town-owned real property Org Focus BUDGET NOTES For FY 2024, the Legal Services department added FTE for two Video Redaction Specialists, and one Assistant Town Attorney. The budget also increased due to added costs for Professional Services, Employee Development, and the purchase of a vehicle for the Public Safety Legal Advisor. PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Per Capita Legal Expenditures (Town Attorney’s Office) $5.56 $6.75 $6.49 $6.70 <$7.50 Risk Management Recovery Claims Collections $211,197 $174,000 $225,000 $200,000 N/A Number of Criminal Cases 4,060 4,088 4,900 5,000 N/A 129 Table of Contents LEGAL SERVICES Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 General Counsel Prosecutor 8.00 23.00 8.00 23.00 8.25 25.00 8.25 25.00 9.25 27.00 Total Personnel 31.00 31.00 33.25 33.25 36.25 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 General Counsel Prosecutor 1,528,578 2,209,326 1,821,870 2,344,086 1,763,610 2,577,030 1,850,643 2,772,736 2,112,610 2,845,750 Total Expenses $ 3,737,904 $ 4,165,956 $ 4,340,640 $ 4,623,379 $ 4,958,360 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 3,234,351 503,553 - 3,601,170 564,786 - 3,864,340 476,300 - 4,120,176 503,203 - 4,364,020 564,340 30,000 $ 3,737,904 $ 4,165,956 $ 4,340,640 $ 4,623,379 $ 4,958,360 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 6,633 3,737,904 10,118 4,165,956 4,340,640 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 4,623,379 4,958,360 $ (3,731,271) $ (4,155,838) $ (4,340,640) $ (4,623,379) $ (4,958,360) 130 Table of Contents FINANCE AND MANAGEMENT SERVICES PURPOSE STATEMENT OBJECTIVES FY 2024 Finance and Management Services produces transparent and audited financial statements, manages payroll and vendor payments, manages contracts and procurement requirements, tax compliance, utility billing and customer service, revenue contracts, and health and benefit internal charges. Prosperous Community ♦ Complete Internal Audit Assessment ♦ Improve month-end close process leveraging technology solutions ♦ Complete Phase 2 of vendor payment enhancements with integrated payables ♦ Complete ERP Upgrade with product enhancements ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ BUDGET NOTES Completed Phase 1 of vendor payment enhancement campaign with JP Morgan Chase Successfully upgraded Munis to cloud-hosted platform Issued WRMPC Bonds totaling $473M Implemented GASB No.96 Received GFOA Certificate of Achievement for Excellence in Financial Reporting for 31st consecutive year Purchasing Card Audit completed Org Focus Contractual costs have increased in FY 2024 due to the purchase of accounting software and a new software fee required by the AZ Department of Revenue. The personnel budget has increased due to the addition of FTEs for one Data Compliance Analyst and one Human Resources Information Systems Analyst. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Percentage of Reviewed Taxpayers Brought into Compliance 98% 97% 98% 95% >90% Customer Satisfaction (Taxpayers engaged with Tax Compliance team) 95% 95% 97% 95% >90% PERFORMANCE MEASURES 131 Table of Contents FINANCE AND MANAGEMENT SERVICES Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Administration Accounting Purchasing Tax Compliance 1.00 14.00 7.00 6.50 1.00 14.00 7.00 6.50 1.00 14.00 7.00 7.00 1.00 14.00 7.00 7.00 1.00 14.00 7.00 8.00 Total Personnel 28.50 28.50 29.00 29.00 30.00 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Administration Accounting Purchasing Tax Compliance 225,921 1,485,857 690,182 576,945 235,863 1,571,127 694,762 633,445 249,610 1,670,350 698,950 977,640 266,232 1,684,012 775,887 903,910 261,900 2,098,240 762,150 1,241,550 Total Expenses $ 2,978,905 $ 3,135,197 $ 3,596,550 $ 3,630,041 $ 4,363,840 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 2,812,636 166,269 - 2,948,768 186,429 - 3,154,500 442,050 - 3,170,606 459,435 - 3,532,170 831,670 - $ 2,978,905 $ 3,135,197 $ 3,596,550 $ 3,630,041 $ 4,363,840 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 134,010 2,978,905 186,731 3,135,197 150,000 3,596,550 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 160,000 3,630,041 150,000 4,363,840 $ (2,844,895) $ (2,948,466) $ (3,446,550) $ (3,470,041) $ (4,213,840) 132 Table of Contents MUNICIPAL COURT PURPOSE STATEMENT OBJECTIVES FY 2024 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 ♦ Replace telephonic court appearances with virtual appearances. Targeted completion by June 30, 2024 ♦ Implement electronic motion queues for judges. Targeted completion by June 30, 2024 ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ BUDGET NOTES Recruited and onboarded two judges and one commissioner before the target date of December 31, 2022 Implemented Virtual Arraignments and integrated them into the Civil Traffic Court Docket Implemented Virtual Initial Appearances and integrated them into the Weekend In-Custody Criminal Docket Org Focus Municipal Court budget for FY 2024 increased slightly due to higher personnel costs. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Average Monthly Percentage of Active Cases Under 90 Days Old 76% 68% 70% 65% <60% Maintain a Case Disposition Rate of 1.00 or Greater 1.05 1.05 1.00 1.00 >1.00 Maintain a Competitive Cost per Disposed Case Relative to Benchmarked Courts $164 $199 $205 $200 $200 PERFORMANCE MEASURES 133 Table of Contents MUNICIPAL COURT Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Municipal Court 32.07 32.07 32.07 32.07 32.07 Total Personnel 32.07 32.07 32.07 32.07 32.07 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Municipal Court 3,463,958 3,684,598 3,729,200 4,089,131 3,852,750 Total Expenses $ 3,463,958 $ 3,684,598 $ 3,729,200 $ 4,089,131 $ 3,852,750 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 3,076,829 387,129 - 3,171,806 512,792 - 3,288,110 441,090 - 3,625,709 463,422 - 3,411,660 441,090 - $ 3,463,958 $ 3,684,598 $ 3,729,200 $ 4,089,131 $ 3,852,750 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 299,199 3,463,958 295,084 3,684,598 295,000 3,729,200 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 270,000 4,089,131 270,000 3,852,750 $ (3,164,759) $ (3,389,514) $ (3,434,200) $ (3,819,131) $ (3,582,750) 134 Table of Contents DEVELOPMENT SERVICES PURPOSE STATEMENT OBJECTIVES FY 2024 Development Services is committed to ensure that the development of Gilbert is exceptionally planned, efficient, safe, and well maintained. Exceptional Built Environment ♦ Maintain Gilbert's current Community Rating System of 7 ♦ Update Parking Section of Land Development Code ♦ Continued implementation of the Transportation Master Plan ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ Council approval of a new Mixed-Use Ordinance Council approval of updated Transportation Master Plan Established Right-of-Way Management Program Continued to complete 100% of Building and Fire Inspections within scheduled times Org Focus BUDGET NOTES Contractual expenses decreased due to a decrease in specialty studies and reviews. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Percent of Planning Review Comments Returned on Schedule 64% 66% 90% 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% 99% >98% PERFORMANCE MEASURES 135 Table of Contents DEVELOPMENT SERVICES Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 3.50 6.00 2.00 7.52 45.80 14.00 3.50 6.00 2.00 7.52 45.80 14.00 3.50 6.00 75.32 76.82 78.82 78.82 78.82 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 349,750 934,562 4,552,879 1,173,073 341,099 558,481 358,720 962,850 4,638,867 1,118,210 381,973 585,862 371,220 783,930 5,066,570 1,535,200 459,890 797,570 385,120 950,698 5,138,197 1,397,735 439,187 767,819 367,780 795,830 5,320,340 1,446,550 466,120 821,320 $ 7,909,844 $ 8,046,482 $ 9,014,380 $ 9,078,756 $ 9,217,940 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 7,002,031 907,813 - 7,024,324 1,022,158 - 8,220,210 794,170 - 8,048,153 1,030,603 - 8,445,650 772,290 - $ 7,909,844 $ 8,046,482 $ 9,014,380 $ 9,078,756 $ 9,217,940 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 8,427,165 7,909,844 6,240,519 8,046,482 5,827,000 9,014,380 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 $ 517,321 5,001,000 9,078,756 4,461,000 9,217,940 $ (1,805,963) $ (3,187,380) $ (4,077,756) $ (4,756,940) 136 Table of Contents POLICE PURPOSE STATEMENT OBJECTIVES FY 2024 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 ♦ Reduce overall crime and maintain ranking as one of the top five safest cities out of the 100 largest cities in the United States ♦ Deploy Axon Fleet Camera and License Plate Reader Program to PD patrol operations fleet Exceptional Built Environment ♦ Complete construction on Police Department expansion and remodel of the Dispatch, Counseling, and Administrative Sections ♦ Complete construction on Town of Gilbert Emergency Operations Center expansion project ♦ Complete planning and design for the Gilbert Advocacy Center ♦ Complete Space Needs Assessment for the Police Department ♦ Obtain funding for preliminary Crime Lab design ♦ Deploy Case Services- an online citizen report submittal program ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ 4th safest city out of the 100 largest US cities Reduced vacancy rates amongst Police Officer and Dispatcher positions Began construction on Police Department expansion and remodel of the Dispatch, Counseling and Administrative Sections Began construction on Town of Gilbert Emergency Operations Center expansion project Began planning and design for Gilbert Advocacy Center Launched SPIDR Tech customer satisfaction surveys. Response rate is 30%, nearly double the national average and we received a 95% satisfaction rate Began Performance Management process to further enhance existing CompStat process Deploy 25 fixed Flock Automated License Plate Readers Org Focus BUDGET NOTES The FY 2024 personnel budget includes the addition of: (1) Police Sergeant-Drug Enforcement Unit, (1) Police Records Shift Supervisor, (1) Forensic Services Supervisor–Crime Scene Unit, (1) Detention Facility Supervisor, (1) Detention Transport Officer, (1) Police Sergeant-Training, (1) Body Worn Camera Coordinator, (2) Victim Advocates. The Supplies and Contractual increased due to one-time expenditures to upgrade radio equipment in FY 2024. PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Clearance Rates Compared to National - Violent Crimes 43.3% 41.3% 42.8% 42.5% >32.5% Clearance Rates Compared to National - Property Crimes 18.9% 18.9% 16.9% 18.3% >10.7% Time Between Emergency Call Received to Responder Arrival 4:07 4:28 4:44 4:26 <5:30 Success Rate Answering Emergency 911 Calls Within 10 seconds 95.5% 93.9% 93.4% 94.3% >90.0% Maintain Domestic Violence Recidivism Rate of Less Than 5% 2.4% 2.7% 2.9% 2.7% <5.0% 137 Table of Contents POLICE PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Administration Support Services Office of Professional Stds Patrol Criminal Investigations Special Enforcement Unit 4.00 100.50 23.00 209.10 66.00 43.00 4.00 102.50 24.00 219.10 72.00 44.00 4.00 114.50 22.00 227.10 77.00 43.00 4.00 115.50 21.00 226.10 78.00 43.00 4.00 117.50 22.00 228.10 80.00 43.00 Total Sworn Total Civilian 301.00 144.60 313.00 152.60 323.00 164.60 323.00 164.60 325.00 169.60 Total Personnel 445.60 465.60 487.60 487.60 494.60 EXPENSES BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 13,838,822 10,078,022 5,527,985 25,772,514 9,594,106 6,596,765 842,379 10,507,270 6,737,170 26,589,339 10,248,385 6,564,548 863,660 13,990,020 3,775,760 29,475,830 12,796,210 6,846,470 940,544 14,434,715 7,469,569 30,509,337 13,647,369 7,397,322 1,005,130 19,056,280 4,258,840 31,737,480 13,898,130 7,676,070 $ 71,408,214 $ 61,489,091 $ 67,747,950 $ 74,398,856 $ 77,631,930 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 65,049,263 6,068,182 290,769 53,307,005 7,720,947 461,139 58,471,420 8,423,840 852,690 64,024,470 9,402,427 971,959 63,127,460 14,091,370 413,100 $ 71,408,214 $ 61,489,091 $ 67,747,950 $ 74,398,856 $ 77,631,930 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Total Expenses 2,959,440 71,408,214 3,692,139 61,489,091 3,126,000 67,747,950 3,433,000 74,398,856 3,413,000 77,631,930 Administration Support Services Office of Professional Stds Patrol Criminal Investigations Special Enforcement Unit Total Expenses Total Expenses Net Operating Result $ (68,448,774) $ (57,796,952) $ (64,621,950) $ (70,965,856) $ (74,218,930) 138 Table of Contents FIRE AND RESCUE PURPOSE STATEMENT OBJECTIVES FY 2024 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 ♦ Continue Fire Chief's initiatives to improve GFRD effectiveness ♦ Begin feasibility study for Fire Station 4 remodel ♦ Implement Communications Best-Practices recommendations ♦ Deployment of Voltera fire pumper ♦ Deployment of a new ladder truck ♦ Develop and implement leadership training for company and command officers ♦ Meet all response time and reporting compliance standards for our Ambulance Transportation Division ♦ Launch Center for Public Safety Excellence (CPSE) re-accreditation process ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Completed Communications Best-Practices Project Completed Zero-Based budgeting for FY 2023 Achieved International Board of Credentialing and Continuing Education Standards (IBCCES) credentialing as an Autism First Responder certified agency Ambulance Transportation Division met all response time and compliance standards Deployment of four new pumpers Implemented an employee retention model for Transportation Division employees Completion of Fire Recruit Academy 22-1 with 24 GFRD Firefighters Launched three recruiting initiatives: COM251, Aspire Academy, and GFRD Cadet Program Org Focus BUDGET NOTES An Addressing Technician position was transferred from Information Technology to Fire and Rescue mid-year FY 2023. Other FTE approved for FY 2024 include a Fire Captain, an EMS Inventory Analyst, a Resource Specialist, and a Lead Fire Inspector. Multiple one-time expenditures are budgeted in FY 2024 totaling approximately $1,751,000 including $552,000 in carry forwards from FY 2023 and $1,199,000 for vehicles, training, and miscellaneous equipment. New mobile and portable radios for Fire personnel are budgeted in the Information Technology budget. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target 7:32 *7:39 7:25 7:25 ≤6:00 7:05 *7:27 6:29 6:29 ≤7:20 Code 3 Ambulance response time - <8:59 minutes N/A 95.95% 95.00% 96.00% ≥90.00% Code 3 Ambulance response time - <14:59 minutes N/A 99.91% 100.00% 100.00% ≥95.00% Code 3 Ambulance response time - <19:59 minutes N/A 100.00% 100.00% 100.00% ≥95.00% PERFORMANCE MEASURES 90th percentile response time from call received in Dispatch 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) *Migration to new RMS system in February 2022 impacted reporting methods and available data 139 Table of Contents FIRE AND RESCUE PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Administration Training Operations Prevention and Education 6.00 5.00 196.00 10.00 7.00 5.00 204.00 9.00 9.00 5.00 221.00 9.00 9.00 5.00 221.00 10.00 9.00 6.00 223.00 11.00 Total Personnel 217.00 225.00 244.00 245.00 249.00 EXPENSES BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 3,131,458 952,761 31,366,600 1,321,549 1,209,109 1,202,361 37,356,300 1,101,115 3,498,970 1,094,810 40,348,650 1,318,480 3,336,950 1,226,498 41,374,613 1,341,031 1,936,290 1,229,490 41,580,690 1,503,470 $ 36,772,368 $ 40,868,885 $ 46,260,910 $ 47,279,092 $ 46,249,940 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 32,199,439 4,487,324 85,605 32,012,307 6,098,605 2,757,973 39,453,610 6,350,670 456,630 39,816,205 7,006,257 456,630 38,337,510 7,298,320 614,110 Total Expenses $ 36,772,368 $ 40,868,885 $ 46,260,910 $ 47,279,092 $ 46,249,940 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Total Expenses 2,080,772 36,772,368 2,357,422 40,868,885 1,936,000 46,260,910 2,571,500 47,279,092 2,532,300 46,249,940 Administration Training Operations Prevention and Education Total Expenses Net Operating Result $(34,691,596) $(38,511,463) $(44,324,910) $(44,707,592) $(43,717,640) 140 Table of Contents PARKS AND RECREATION PURPOSE STATEMENT OBJECTIVES FY 2024 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 ♦ The Department will update the Master Plan process for the first time in 10 years ♦ Complete playground replacements from Capital Improvement Plan ♦ Complete updates to 6 multi-Use paths from the Capital Improvement Plan Strong Economy ♦ Complete the design of Gilbert Regional Park, Desert Sky Park, and the Riparian Education Center Exceptional Built Environment ♦ Department starts work on the facility masterplan and space needs assessment ♦ Working on the design and construction of new Emergency Operations Center and Emergency Dispatch Center ♦ Complete the design and construction of updates to Water Tower Plaza ♦ Complete turf reductions in identified areas for water reduction savings ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ Completed basketball and tennis court renovations, and volleyball sand replacements at Discovery, McQueen, and Freestone Parks Completed the remodels of both Municipal Building I and the University Building 4th floor Completed pump station replacements and installation of Gilbert Leadership class's Hope Walk project at the Riparian Preserve Obtained Autism certification from IBCCES Freestone Recreation celebrated its 20th anniversary and made upgrades to the facility including new cardio equipment, LED lighting upgrades, and a new functional fitness area Created new DE&I community events including a Juneteenth Celebration and Viva; and inclusion improvements at existing events Cactus Yards was named Outstanding Park of the Year for the 4th year by USSSA Gilbert Parks & Recreation's social media was recognized as a Top 10 agency nationally and #1 place in Arizona for digital engagement Org Focus BUDGET NOTES FTE increases include an Administrative Assistant, Recreation Specialist, Recreation Leader Senior, Recreation Specialist, Recreation Coordinator and a Maintenance Coordinator. The overall budget increases as a result of the new FTE, contractual increases, with one-time expenditures for security systems, lighting conversions, equipment upgrades and multiple other items. PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Rentals (Indoor & Outdoor) 16,192 16,305 17,134 17,500 17,000 Attendance (Events & Programs) 61,982 412,366 400,000 400,000 400,000 Social Media (Impressions/Engagements) 6,561,207 8,568,601 6,154,199 6,000,000 6,000,000 / 432,362 / 463,370 / 389,967 / 400,000 / 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 %) 141 88% 90% 90% 85% 85% 76% / 24% 70% / 30% 70% / 30% 80% / 20% 80% / 20% Table of Contents PARKS AND RECREATION PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Administration Parks and Open Space Aquatics Recreation Centers Precreation Programs Facilities Maintenance 12.73 72.81 18.34 42.93 9.24 17.25 13.73 75.86 18.09 43.13 9.24 19.25 13.73 76.86 18.09 43.13 9.99 21.25 13.73 76.86 18.09 43.13 9.99 21.25 13.73 76.86 18.09 43.13 11.74 22.25 Total Personnel 173.30 179.30 183.05 183.05 185.80 EXPENSES BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,492,819 8,369,963 903,993 5,714,125 1,098,356 4,527,941 1,524,495 8,904,323 990,146 6,116,225 1,355,764 5,147,121 1,955,390 10,811,670 1,183,700 7,151,290 1,559,910 6,331,660 1,847,883 10,267,018 983,209 7,041,951 1,481,023 5,854,006 1,948,890 13,548,630 1,295,540 8,145,300 1,851,440 9,436,430 $ 22,107,197 $ 24,038,074 $ 28,993,620 $ 27,475,090 $ 36,226,230 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 9,348,259 12,573,548 185,390 9,962,856 13,882,670 192,548 12,326,180 16,364,710 302,730 11,754,428 15,448,432 272,230 12,973,360 23,193,400 59,470 Total Expenses $ 22,107,197 $ 24,038,074 $ 28,993,620 $ 27,475,090 $ 36,226,230 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Total Expenses 5,666,527 22,107,197 7,539,180 24,038,074 6,078,400 28,993,620 7,754,400 27,475,090 7,276,600 36,226,230 Administration Parks and Open Space Aquatics Recreation Centers Precreation Programs Facilities Maintenance Total Expenses Net Operating Result $(16,440,670) $(16,498,894) $(22,915,220) $(19,720,690) $(28,949,630) 142 Table of Contents ENGINEERING SERVICES PURPOSE STATEMENT OBJECTIVES FY 2024 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 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 ♦ Update all school zone flashers to 12" ♦ Update 85 intersections with new detection and replace the cabinets and hardware at 10 intersections ♦ Work with CIP to develop clear roles and responsibilities for signals in design and construction ♦ Improve plan review times to 95% of plan reviews completed on time ACCOMPLISHMENTS FY 2023 BUDGET NOTES ♦ ♦ ♦ ♦ ♦ ♦ Converted the signal signs and luminaires to LED on three major corridors Approval is pending on a MAG grant to update preemption Town wide Retimed 3 corridors through MAG Traffic Signal Operations Program (TSOP) program and Town staff retimed the mid-day plans for the whole Town Transitioned signal plan review from the Traffic Operations Center (TOC) to the studies team Supported the design, construction and turnon of 5 new signals Rewired and updated signal heads on 5 intersections Org Focus No additional FTE were added to Engineering Services for FY 2024. One-time costs of $278,000 for demolition of current office space and replacement of furniture and equipment that was budgeted in FY 2023 was carried forward to FY 2024 as the project was not completed. Capital Outlay in FY 2024 is for two new vehicles for Engineering. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Percentage of Citizen Contacts Responded to Within 24 Hours 95% 95% 95% 95% 95% Number of Left-Turn Safety Enhancement Projects Implemented 3 4 3 1 0 Percentage of Plan Reviews Completed within the Review Period 97% 93% 80% 90% 95% PERFORMANCE MEASURES 143 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 2023 Projected FY 2023 Budget FY 2024 0.60 5.00 1.35 5.25 3.35 5.25 3.35 5.25 3.35 5.25 5.60 6.60 8.60 8.60 8.60 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 576,791 $ Actual FY 2021 Personnel Supplies & Contractual Capital Outlay $ 576,791 $ Actual FY 2021 Total Revenues Total Expenses $ 181,481 604,954 833,940 719,090 357,819 741,665 951,450 735,210 786,435 $ 1,553,030 $ 1,099,484 $ 1,686,660 Budget FY 2023 Projected FY 2023 Budget FY 2024 Actual FY 2022 478,300 96,491 2,000 OPERATING RESULTS Net Operating Result Actual FY 2022 140,145 436,646 EXPENSES BY CATEGORY Total Expenses Actual FY 2021 703,441 82,494 500 1,131,110 383,920 38,000 879,282 182,202 38,000 1,147,000 463,660 76,000 786,435 $ 1,553,030 $ 1,099,484 $ 1,686,660 Budget FY 2023 Projected FY 2023 Budget FY 2024 Actual FY 2022 576,791 786,435 (576,791) $ (786,435) $ (1,553,030) $ (1,099,484) $ (1,686,660) 144 1,553,030 1,099,484 1,686,660 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 2024. Roadway and Maintenance HURF Total Operating Revenues $ 12,608,000 $ 20,365,000 Total Operating Expenses (8,439,290) (21,289,520) Operating Income (Loss) $ 4,168,710 Non-Operating Revenues (Expenses) Income (Loss) Before Transfers $ (924,520) $ 4,168,710 $ (924,520) Transfers In 164,000 - Transfers Out (17,409,997) (1,731,960) Net Income $ (13,077,287) $ (2,656,480) ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the Streets Fund. Prosperous Community Strong Economy 147 Exceptional Built Environment Table of Contents STREETS FUND Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1.00 56.66 1.00 56.66 1.00 58.66 1.00 58.66 1.00 58.66 57.66 57.66 59.66 59.66 59.66 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 7,172,921 14,679,689 6,524,595 15,443,853 7,955,880 20,233,620 6,973,256 19,574,580 8,439,290 21,289,520 $ 21,852,610 $ 21,968,448 $ 28,189,500 $ 26,547,836 $ 29,728,810 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 4,912,324 16,838,085 102,201 5,243,088 16,712,170 13,190 6,431,650 21,547,850 210,000 6,279,608 20,008,910 259,318 6,659,700 22,809,780 259,330 $ 21,852,610 $ 21,968,448 $ 28,189,500 $ 26,547,836 $ 29,728,810 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 30,219,043 - 31,314,991 - 30,725,000 - 31,353,000 - 32,973,000 164,000 Total Sources $ 30,219,043 $ 31,314,991 $ 30,725,000 $ 31,353,000 $ 33,137,000 Total Expenses Transfers Out 21,852,610 7,538,397 21,968,448 4,443,726 28,189,500 15,393,339 26,547,836 3,155,461 29,728,810 19,141,957 Total Uses $ 29,391,007 $ 26,412,174 $ 43,582,839 $ 29,703,297 $ 48,870,767 Net Operating Result $ $ 4,902,817 $(12,857,839) $ 1,649,703 $(15,733,767) PERSONNEL BY DIVISION Roadway and Maintenance HURF Total Personnel EXPENSES BY DIVISION Roadway and Maintenance HURF Total Expenses Total Expenses 828,036 148 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 2022. 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 2022. 73 Pavement Condition Index (PCI) ranking of Gilbert streets Source: Information provided was obtained from municipal streets staff for FY 2022. 149 Table of Contents STREETS PURPOSE STATEMENT OBJECTIVES FY 2024 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 2023 ♦ ♦ ♦ ♦ ♦ ♦ ♦ Maintained a network Pavement Condition Index (PCI) of 72 Applied Seal Coat to 65 miles of Residential Roadway Applied micro-surfacing to 13 miles of Arterial Roadways Upgraded 432 streetlights to current standards (LRIP) Crack Sealed 100% of all roadways prior to scheduled maintenance Responded to 100% of graffiti within 48 hours of notice from police department Replaced over 30 trees that were lost due to storm damage Org Focus BUDGET NOTES The Streets budget has increased for FY 2024 due to increased ongoing expenses for traffic signal maintenance and replacements. One-time expenses include increased asphalt patching and roadway surface sealing. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Network Pavement Condition Index (PCI) 72.5 72.5 72.0 72.0 72.0 Percentage of Roadway Network Re-Rated 25% 0% 50% 50% 50% Streetlight Repairs Made Within Seven Days 100% 100% 100% 100% 100% Regulatory Signs Over 10 Years Old Replaced 1,505 0 2,418 703 All over 10yrs Non-Regulatory Signs Over 15 Years Old Replaced 1,490 1,597 4,513 4,836 All over 15yrs PERFORMANCE MEASURES 150 Table of Contents STREETS PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Administration Streets Maintenance Traffic Control Right of Way Maintenance 4.00 24.01 24.66 4.99 4.00 24.01 24.66 4.99 4.00 24.01 26.66 4.99 4.00 24.01 26.66 4.99 4.00 24.01 26.66 4.99 57.66 57.66 59.66 59.66 59.66 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 7,906,414 2,471,404 7,859,293 3,545,276 70,223 7,444,486 2,931,343 8,018,891 3,492,932 80,796 7,892,370 3,886,060 10,058,880 4,202,290 2,149,900 7,920,973 3,979,538 10,185,301 4,250,284 211,740 8,377,930 4,246,450 10,408,960 4,491,730 2,203,740 $ 21,852,610 $ 21,968,448 $ 28,189,500 $ 26,547,836 $ 29,728,810 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 4,912,324 16,838,085 102,201 5,243,088 16,712,170 13,190 6,431,650 21,547,850 210,000 6,279,608 20,008,910 259,318 6,659,700 22,809,780 259,330 $ 21,852,610 $ 21,968,448 $ 28,189,500 $ 26,547,836 $ 29,728,810 Total Personnel EXPENSES BY ACTIVITY Administration Streets Maintenance Traffic Control Right of Way Maintenance Non-Departmental Total Expenses Total Expenses 151 Table of Contents 152 Table of Contents Enterprise Funds __________________________________________ Enterprise Funds Summary Enterprise Fund Benchmarks Water Wastewater Solid Waste – Residential Solid Waste – Commercial Environmental Compliance Shaping a new tomorrow, today. Table of Contents PUBLIC WORKS Enterprise Funds Water Solid Waste - Residential Administration Administration Utility Customer Service Collections Utility Locates Uncontained Production Recycling Water Resources Enviro Programs Conservation Distribution Quality Solid Waste - 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. Solid Waste - Residential - Environmentally sound collection and disposal of solid waste for residential customers, and environmental compliance programs such as storm water and air quality. Solid Waste - 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 2024. Water Wastewater Solid Waste Residential Solid Waste Environmental Commercial Compliance Total Operating Revenues $ 78,235,500 $ 44,026,000 $ 22,655,000 $ 3,707,500 $ 6,805,000 Total Operating Expenses (45,867,900) (24,791,980) (21,258,260) (3,289,940) (3,454,540) $ 32,367,600 $ 19,234,020 $ 1,396,740 417,560 $ 3,350,460 - - - - - $ 32,367,600 $ 19,234,020 $ 1,396,740 417,560 $ 3,350,460 - 1,035,000 1,500,000 - - (59,697,510) (31,740,097) (4,485,090) (706,821) (3,753,264) $ (27,329,910) $ (11,471,077) $ (1,588,350) Operating Income (Loss) Non-Operating Revenues (Expenses) Income (Loss) Before Transfers Transfers In Transfers Out Net Income $ $ $ (289,261) $ (402,804) ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the Enterprise Funds. Prosperous Community Strong Economy 155 Exceptional Built Environment Table of Contents ENTERPRISE FUNDS PERSONNEL BY DIVISION Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance 134.93 49.50 82.81 8.44 12.59 136.93 49.50 85.81 8.44 12.59 141.93 53.50 85.81 8.44 12.59 140.93 53.50 85.81 8.44 12.59 141.93 53.50 85.81 8.44 15.59 Total Personnel 288.27 293.27 302.27 301.27 305.27 EXPENSES BY DIVISION Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance 28,623,872 16,086,161 15,154,767 2,298,007 1,939,086 30,704,500 19,530,029 16,086,872 2,489,481 1,906,368 40,237,610 23,081,530 19,308,890 3,130,540 2,448,490 34,547,908 21,563,191 18,597,645 2,955,327 2,224,984 45,867,900 24,791,980 21,258,260 3,289,940 3,454,540 $ 64,101,893 $ 70,717,250 $ 88,207,060 $ 79,889,055 $ 98,662,620 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 23,562,262 40,029,951 509,680 24,063,308 46,327,723 326,219 30,106,570 57,699,850 400,640 28,112,968 51,415,947 360,140 31,337,020 66,387,320 938,280 $ 64,101,893 $ 70,717,250 $ 88,207,060 $ 79,889,055 $ 98,662,620 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 109,475,217 3,635,503 115,094,753 1,024,631 127,289,000 1,035,000 132,953,500 1,035,000 155,429,000 2,535,000 Total Sources $113,110,720 $116,119,384 $128,324,000 $133,988,500 $157,964,000 Total Expenses Transfers Out 64,101,893 43,787,448 70,717,250 41,117,121 88,207,060 78,155,739 79,889,055 48,139,013 98,662,620 100,382,782 Total Uses $107,889,341 $111,834,371 $166,362,799 $128,028,068 $199,045,402 Net Operating Result $ $ $ (38,038,799) $ Total Expenses Total Expenses 5,221,379 4,285,013 156 5,960,432 $ (41,081,402) 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 Communities, FY 2021-2022 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 Communities, FY 2021-2022 20% waste diverted by Gilbert customers Source: Valley Benchmark Communities, FY 2021-2022 157 Table of Contents 158 Table of Contents WATER PURPOSE STATEMENT OBJECTIVES FY 2024 Provide safe and reliable water to our community through operational resiliency, enhanced customer service, and water resource adequacy. Prosperous Community ♦ Accelerate preparations for significantly less Colorado River water through prioritizing additional groundwater pumping infrastructure, implementing additional water conservation programs, and developing exchange agreements with regional partners Strong Economy ♦ Continue to convert and install AMI radios on water meters, with a goal of installing an additional 12,000 radios in FY 2024 Exceptional Built Environment ♦ Continue design and construction activities of the NWTP replacement project (WA1589) ♦ Begin design and construction of wells in well program ♦ Continue design and construction activities of the Well site 20 storage reservoir replacement project (WA1230) ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ The NWTP Replacement project reached final completion of GMP 1 and is in 100% design for GMP 2 and 90% design for GMP 3 The Zone 1 transmission main assessment project was completed and in total identified 6 areas in the water main which have been assessed and repaired Continued to progress on AMI conversion project. Installed nearly 10,000 radios in FY 2023, over 17,000 meters to date Completed updates to the Integrated Water Resources Master Plan and the Water Quality Master Plan (WA1584, WA1585) Gilbert entered Stage 1 of our local water supply management plan as a proactive response to worsening conditions on the Colorado River. Along with Stage 1, Gilbert launched internal and external shortage management teams to ramp up water saving measures Water Conservation launched its Smart Irrigation Controller rebate for residential and non-residential customers. As of April 2023, over 100 rebates have been issued Org Focus BUDGET NOTES A Water Conservation Coordinator FTE was added for FY 2024. Supplies and Contractual increases include anticipated cost increases for water resources, utility costs, and repair/maintenance. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Peak Day Demand (Million Gallons) 76.0 72.6 72.3 74.0 N/A Daily Average Water Production (Million Gallons) 56.9 49.9 47.7 50.0 N/A Surface to Ground Water Production Ratio 65/35 78/22 70/30 70/30 90/10 Number of Large Water Users Utilizing Waterinfluence Platform 291 312 340 370 450 Fire Hydrant PM’s Completed 3,384 3,565 3,502 3,502 3,502 PERFORMANCE MEASURES 159 Table of Contents WATER Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 27.35 48.00 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 29.35 51.00 7.38 45.00 8.20 29.35 51.00 8.38 45.00 8.20 Total Personnel 134.93 136.93 141.93 140.93 141.93 EXPENSES BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,969,060 13,124,361 5,841,994 6,378,082 1,098,940 211,435 1,945,124 13,961,264 6,792,332 6,632,933 1,167,678 205,169 2,005,125 17,047,435 8,676,220 7,448,190 1,111,730 3,948,910 2,233,093 15,815,308 7,349,648 7,407,461 1,208,722 533,676 2,231,790 17,874,460 10,419,120 10,020,950 1,279,420 4,042,160 $ 28,623,872 $ 30,704,500 $ 40,237,610 $ 34,547,908 $ 45,867,900 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 10,443,109 17,957,603 223,160 10,372,931 20,050,184 281,385 13,108,220 27,034,390 95,000 11,880,636 22,617,272 50,000 13,526,950 32,284,040 56,910 $ 28,623,872 $ 30,704,500 $ 40,237,610 $ 34,547,908 $ 45,867,900 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 55,413,139 211,199 58,084,710 - 65,103,000 - 70,405,500 - 78,235,500 - Total Sources $ 55,624,338 $ 58,084,710 $ 65,103,000 $ 70,405,500 $ 78,235,500 Total Expenses Transfers Out 28,623,872 21,107,235 30,704,500 21,307,130 40,237,610 39,711,939 34,547,908 24,320,958 45,867,900 59,697,510 Total Uses $ 49,731,107 $ 52,011,630 $ 79,949,549 $ 58,868,866 $105,565,410 Net Operating Result $ 5,893,231 $ 6,073,080 $(14,846,549) $ 11,536,634 $ (27,329,910) PERSONNEL BY ACTIVITY Administration Production Resources and Conservation Distribution Quality Administration Production Resources and Conservation Distribution Quality Non-Departmental Total Expenses Total Expenses 160 Table of Contents WASTEWATER PURPOSE STATEMENT OBJECTIVES FY 2024 The Wastewater department provides safe, secure, and continuous wastewater collection, treatment, and reclaimed 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 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 ♦ 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 2023 ♦ ♦ ♦ ♦ Performed routine sewer pipeline cleaning equivalent to prevent blockages, overflows, and odors for more than 15% of the system Conducted routine inspections equivalent to 5% of the entire sewer system using televised inspection equipment 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 Initiated operation of the newly expanded South Recharge Facility BUDGET NOTES The FY 2024 budget includes an increase in ongoing pipe inspection and increased cost of chemicals. One-time expenses include increased repairs at the Neely Water Reclamation Plant. Org Focus PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Percent of Sewer System Cleaned 17% 23% 15% 20% 20% Percent of Sewer System Inspected 6% 17% 5% 17% 17% Percent of Available Treatment Capacity Utilized at Neely Treatment Plant 87% 91% 82% 78% <100% Percent of Available Treatment Capacity Utilized at Greenfield Treatment Plant 55% 60% 60% 86% <100% Percent of Total Reclaimed Water Supply Directly Reused by Customers (With Percent Remaining Going to Groundwater Recharge) 53% 40% 34% 40% 40% 161 Table of Contents WASTEWATER Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Administration Collections Plant Operations Reclaimed Quality 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 5.50 25.20 0.00 14.80 8.00 5.50 25.20 0.00 14.80 8.00 Total Personnel 49.50 49.50 53.50 53.50 53.50 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,448,192 4,366,894 7,230,251 2,375,720 586,181 78,923 1,728,566 4,533,080 10,337,845 2,276,255 573,372 80,911 2,008,430 5,618,810 9,581,530 2,460,150 867,640 2,544,970 1,853,310 5,712,839 9,618,045 2,944,929 765,618 668,450 2,202,130 5,011,300 11,537,980 2,675,480 789,440 2,575,650 $ 16,086,161 $ 19,530,029 $ 23,081,530 $ 21,563,191 $ 24,791,980 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 4,756,285 11,243,313 86,563 5,008,960 14,476,577 44,492 6,378,770 16,397,120 305,640 5,734,873 15,518,178 310,140 6,415,840 18,260,770 115,370 $ 16,086,161 $ 19,530,029 $ 23,081,530 $ 21,563,191 $ 24,791,980 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 31,357,647 724,304 32,580,604 1,024,631 33,656,000 1,035,000 33,656,000 1,035,000 44,026,000 1,035,000 Total Sources $ 32,081,951 $ 33,605,235 $ 34,691,000 $ 34,691,000 $ 45,061,000 Total Expenses Transfers Out 16,086,161 15,020,619 19,530,029 13,137,520 23,081,530 29,968,097 21,563,191 17,159,978 24,791,980 31,740,097 Total Uses $ 31,106,780 $ 32,667,549 $ 53,049,627 $ 38,723,169 $ 56,532,077 Net Operating Result $ $ $(18,358,627) $ (4,032,169) $(11,471,077) PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY Administration Collections Plant Operations Reclaimed Quality Non-Departmental Total Expenses Total Expenses 975,171 937,686 162 Table of Contents SOLID WASTE - RESIDENTIAL PURPOSE STATEMENT OBJECTIVES FY 2024 Solid Waste - 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 ♦ Reduce incidents and accidents below previous year ♦ Move to a complete paperless system for collection routes ♦ Explore additional avenues to increase diversion through green waste and recycling ♦ Use route auditing to provide accurate quantities of containers for residents Prosperous Community ♦ Increase education and outreach for the Household Hazardous Waste Facility ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ Completed training of GPS system in collection vehicles Developed system for auditing of waste container quantities and service levels on collection routes Implemented trainee program to broaden our recruitment pool Increased the hours of operation to the public at the Household Hazardous Waste Facility Org Focus BUDGET NOTES The FY 2024 budget includes an increase in tonnage and tipping costs. The Supplies and Contractual budget increased due to the increased costs for repairs, maintenance, and auto parts/supplies. An internal loan from the General Fund of $1.5 million is anticipated for FY2024. A rate study will be done to determine the increase needed to maintain operations. PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Total Tons of Contained Refuse Collected 86,777 88,206 90,000 92,000 92,000 Total Tons of Uncontained Refuse Collected 20,567 18,761 18,000 18,500 18,500 Recycling Diversion Rate – Residential Contained 20.20% 18.00% 17.00% 17.00% 18.00% Total Tons of Recycling Collected (Blue Cans) 21,972 18,403 18,620 18,850 19,000 163 Table of Contents SOLID WASTE - RESIDENTIAL PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Administration Residential Collections Uncontained Collections Recycling Environmental Programs 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 6.31 33.29 23.00 18.21 5.00 82.81 85.81 85.81 85.81 85.81 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,390,605 7,541,495 2,552,612 2,898,907 649,354 121,794 1,659,083 8,328,912 2,607,311 2,659,652 697,282 134,632 1,824,490 8,063,230 3,113,530 3,584,940 702,840 2,019,860 1,744,557 9,432,411 2,877,252 3,605,582 719,843 218,000 2,172,890 9,158,570 3,267,360 4,018,760 826,400 1,814,280 $ 15,154,767 $ 16,086,872 $ 19,308,890 $ 18,597,645 $ 21,258,260 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 6,627,548 8,527,219 - 6,877,045 9,209,827 - 8,472,470 10,836,420 - 8,296,856 10,300,789 - 8,806,880 12,350,380 101,000 $ 15,154,767 $ 16,086,872 $ 19,308,890 $ 18,597,645 $ 21,258,260 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 15,366,365 2,500,000 16,646,603 - 20,295,000 - 20,500,000 - 22,655,000 1,500,000 Total Sources $ 17,866,365 $ 16,646,603 $ 20,295,000 $ 20,500,000 $ 24,155,000 Total Expenses Transfers Out 15,154,767 3,964,920 16,086,872 3,317,712 19,308,890 4,394,464 18,597,645 3,186,466 21,258,260 4,485,090 Total Uses $ 19,119,687 $ 19,404,584 $ 23,703,354 $ 21,784,111 $ 25,743,350 Net Operating Result $ (1,253,322) $ (2,757,981) $ (3,408,354) $ (1,284,111) $ (1,588,350) 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 Total Expenses 164 Table of Contents SOLID WASTE - COMMERCIAL PURPOSE STATEMENT OBJECTIVES FY 2024 Solid Waste - 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 ♦ Explore additional avenues to increase diversion through green waste, recycling, and cardboard collection Prosperous Community ♦ Increase customer participation into Green Gilbert ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ Completed training of GPS system in collection vehicles Completed training and transitioned to paperless routing Developed system for route auditing of service levels Org Focus BUDGET NOTES There were no FTE added in FY 2024. The Supplies and Contractual budget increased due to ongoing fuel cost. A rate study will be done to determine the increase needed to maintain operations. PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Tons of Refuse Collected 17,671 18,587 18,500 19,000 19,000 Tons of Cardboard Collected 633 640 450 650 650 Recycling Rate - Diversion 3.46% 3.36% 2.40% 3.40% 3.40% Roll Off Serviced 2,783 2,929 3,200 3,300 3,300 Roll-off Collections (tons) 12,441 11,511 12,183 12,870 12,870 165 Table of Contents SOLID WASTE - COMMERCIAL PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 78,607 1,348,107 853,170 18,123 68,018 1,609,636 791,325 20,502 77,360 1,691,710 991,460 370,010 66,390 1,895,258 971,049 22,630 82,060 1,849,430 993,960 364,490 $ 2,298,007 $ 2,489,481 $ 3,130,540 $ 2,955,327 $ 3,289,940 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 811,604 1,318,150 168,253 816,687 1,672,794 - 985,950 2,144,590 - 1,023,181 1,932,146 - 1,074,940 2,215,000 - $ 2,298,007 $ 2,489,481 $ 3,130,540 $ 2,955,327 $ 3,289,940 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 2,752,682 200,000 3,127,184 - 3,395,000 - 3,552,000 - 3,707,500 - Total Sources $ 2,952,682 $ 3,127,184 $ 3,395,000 $ 3,552,000 $ 3,707,500 Total Expenses Transfers Out 2,298,007 1,303,867 2,489,481 572,948 3,130,540 644,799 2,955,327 632,707 3,289,940 706,821 Total Uses $ 3,601,874 $ 3,062,429 $ 3,775,339 $ 3,588,034 $ 3,996,761 Net Operating Result $ Total Personnel EXPENSES BY ACTIVITY Administration Commercial Collections Commercial Rolloffs Non-Departmental Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses (649,192) $ 64,755 166 $ (380,339) $ (36,034) $ (289,261) Table of Contents ENVIRONMENTAL COMPLIANCE PURPOSE STATEMENT OBJECTIVES FY 2024 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 and Household Hazardous Waste through classes, events, HOA meetings, and website development Exceptional Built Environment ♦ Continue to train and educate staff 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 15% of Stormwater infrastructure per MS4 Permit ♦ Inspect 100% of Gilbert’s drywells and perform maintenance as required for compliance ♦ Continue to train and educate 75% of field staff on Illicit Discharge Detection and Elimination ♦ Collect internal and Residential Hazardous Waste in a safe and professional manner ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ ♦ Continued to train and educate staff at both north and south yards on the Spill Prevention Control and Counter Measure Plan to remain in compliance Inspected 25% and cleaned 10% 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 performed maintenance as required for compliance Trained and educated 75% of field staff on Illicit Discharge Detection and Elimination Educated Gilbert’s citizens on pollution prevention through classes, events, HOA meetings, and website development BUDGET NOTES The FY 2024 personnel budget incudes the addition of: (1) Utility Supervisor, (1) Storm Water Utility Worker and (1) Storm Water Utility Worker Senior. Org Focus PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Percentage of Stormwater Infrastructure Inspected and Cleaned 25%/16% 25%/19% 25%/15% 25%/10% 25%/15% Record and Report All Illicit Discharges in the Town of Gilbert 100% 100% 100% 100% 100% Train and Educate Fleet Staff on the Spill Prevention Control and Countermeasure Plan 85% 80% 80% 85% 100% Train and Educate 75% of Field Staff on Illicit Discharge Detection and Elimination 75% 75% 75% 85% 75% Educate Gilbert’s Citizens on Pollution Prevention Through Various Events 8 18 18 18 18 167 Table of Contents ENVIRONMENTAL COMPLIANCE Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Administration Street Cleaning Storm Water 0.00 6.34 6.25 0.00 6.34 6.25 0.00 6.34 6.25 0.00 6.34 6.25 0.00 6.34 9.25 Total Personnel 12.59 12.59 12.59 12.59 15.59 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY Administration Street Cleaning Storm Water Non-Departmental 28,233 898,972 995,670 16,211 65,980 953,113 869,029 18,246 71,610 923,630 1,097,680 355,570 71,610 968,714 1,108,724 75,936 76,380 957,070 2,046,710 374,380 Total Expenses $ 1,939,086 $ 1,906,368 $ 2,448,490 $ 2,224,984 $ 3,454,540 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay 923,716 983,666 31,704 987,685 918,341 342 1,161,160 1,287,330 - 1,177,422 1,047,562 - 1,512,410 1,277,130 665,000 Total Expenses $ 1,939,086 $ 1,906,368 $ 2,448,490 $ 2,224,984 $ 3,454,540 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 4,585,384 - 4,655,652 - 4,840,000 - 4,840,000 - 6,805,000 - $ 4,585,384 $ 4,655,652 $ 4,840,000 $ 4,840,000 $ 6,805,000 1,939,086 2,390,807 1,906,368 2,781,811 2,448,490 3,436,440 2,224,984 2,838,904 3,454,540 3,753,264 Total Uses $ 4,329,893 $ 4,688,179 $ 5,884,930 $ 5,063,888 $ 7,207,804 Net Operating Result $ $ Total Sources Total Expenses Transfers Out 255,491 (32,527) $ (1,044,930) $ 168 (223,888) $ (402,804) 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 $122.00 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 $.26 per gallon, for diesel and unleaded, to cover the cost of maintaining and replacing the fueling system. Compressed natural gas also has a mark-up of $.26 per diesel gallon equivalent. Outside services has a 11% 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 Internal Service Funds. Prosperous Community Strong Economy 171 Exceptional Built Environment Table of Contents INTERNAL SERVICE FUNDS PERSONNEL BY DIVISION Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 1.00 0.00 29.00 0.00 0.00 1.00 1.00 30.00 0.00 0.00 1.00 1.00 31.00 1.00 0.00 1.00 1.00 26.00 27.00 31.00 32.00 34.00 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 7,683,086 20,501,107 1,221,441 841,212 - 9,233,064 25,234,697 1,393,770 2,658,307 - 9,623,200 22,973,840 1,570,000 3,123,530 4,348,490 10,343,662 22,123,955 1,570,000 2,684,077 4,293,772 11,089,160 22,674,470 1,520,000 3,201,450 4,357,690 $ 30,246,846 $ 38,519,838 $ 41,639,060 $ 41,015,466 $ 42,842,770 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 2,378,245 27,819,542 49,059 2,461,138 35,973,386 85,314 3,250,440 38,313,620 75,000 2,850,909 38,084,557 80,000 3,374,230 39,298,540 170,000 $ 30,246,846 $ 38,519,838 $ 41,639,060 $ 41,015,466 $ 42,842,770 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 33,263,771 - 37,120,896 3,300,000 39,210,490 1,500,000 43,480,490 1,500,000 44,588,490 - Total Sources $ 33,263,771 $ 40,420,896 $ 40,710,490 $ 44,980,490 $ 44,588,490 Total Expenses Transfers Out 30,246,846 50,000 38,519,838 300,000 41,639,060 421,420 41,015,466 1,609,881 42,842,770 411,539 Total Uses $ 30,296,846 $ 38,819,838 $ 42,060,480 $ 42,625,347 $ 43,254,309 Net Operating Result $ 2,966,925 $ 1,601,058 $ (1,349,990) $ 2,355,143 $ 1,334,181 Total Personnel EXPENSES BY DIVISION Fleet Maintenance Health Self Insurance Dental Self Insurance Workers' Compensation General Liability Total Expenses Total Expenses 172 Table of Contents FLEET MAINTENANCE PURPOSE STATEMENT OBJECTIVES FY 2024 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 ♦ Complete 3rd Party assessment and a targeted review of Fleet Operations BUDGET NOTES For FY 2024 Fleet Maintenance added a new FTE for a Fleet Service Aide. A Fleet Technician FTE was added mid-year in FY 2023. The department’s budget has also increased due to increased costs for fuel, auto parts, and repair and maintenance services. ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ Completed implementation of the new Fleet Management Information System (FMIS) Completed sourcing and procurement of 42 replacement/additional vehicles and equipment totaling over $2M Yielded over $250,000 in auction proceeds from the decommissioning and sale of 21 vehicles/equipment that had reached end of service life Org Focus PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Technician Productivity Ratio 60.68% 59.46% 70.00% 70.00% >70.00% Total Number of Work Orders Processed 8,109 8,158 >8,000 >8,000 >8,000 Scheduled vs Unscheduled Maintenance 58%/42% 57%/43% 70%/30% 70%/30% 70%/30% 973 995 1,010 >1,000 >1,000 Total Number of Vehicles/Equipment Supported 173 Table of Contents FLEET MAINTENANCE Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 26.00 26.00 29.00 30.00 31.00 26.00 26.00 29.00 30.00 31.00 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 7,683,086 9,233,064 9,623,200 10,343,662 11,089,160 $ 7,683,086 $ 9,233,064 $ 9,623,200 $ 10,343,662 $ 11,089,160 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 2,344,349 5,289,678 49,059 2,275,721 6,872,029 85,314 2,910,250 6,637,950 75,000 2,526,347 7,737,315 80,000 2,965,810 7,953,350 170,000 $ 7,683,086 $ 9,233,064 $ 9,623,200 $ 10,343,662 $ 11,089,160 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 8,030,229 - 9,634,174 - 9,400,000 - 11,585,000 - 11,575,000 - Total Sources $ 8,030,229 $ 9,634,174 $ 9,400,000 $ 11,585,000 $ 11,575,000 Total Expenses Transfers Out 7,683,086 50,000 9,233,064 300,000 9,623,200 421,420 10,343,662 309,881 11,089,160 411,539 Total Uses $ 7,733,086 $ 9,533,064 $ 10,044,620 $ 10,653,543 $ 11,500,699 Net Operating Result $ $ $ PERSONNEL BY ACTIVITY Fleet Maintenance Total Personnel EXPENSES BY ACTIVITY Fleet Maintenance Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS 297,143 101,110 174 (644,620) $ 931,457 $ 74,301 Table of Contents HEALTH SELF INSURANCE PURPOSE STATEMENT OBJECTIVES FY 2024 The Health Self Insurance Fund provides financing for health benefits for Town employees, their 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 ACCOMPLISHMENTS FY 2023 BUDGET NOTES ♦ ♦ ♦ Minimal increase of 5% for health premiums Added biometric health screening for 253 participants Completed Request for Proposal process (RFP) for Third-Party Administrator for health plan Org Focus Gilbert offers two plans: Preferred and Banner Select (Narrow Network). For FY 2024, Gilbert was experiencing high claims costs and increased the premiums by 6% to help balance the fund. The Wellness Coordinator was approved to become an FTE starting in FY 2024. PERFORMANCE MEASURES Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Average Total Plan Cost (Expense per Participating Employee per Month) (Industry Average $1,486) $1,267 $1,387 $1,358 $1,494 <$1,486 Average Actual Total Premium per Employee per Month (Industry Average $380) $188 $194 $204 $216 <$380 Average Actual Town Premium Contribution per Employee per Month (Industry Average $958) $976 $1,005 $1,055 $1,119 <$958 Health Plan Participants 1,295 1,353 1,359 1,420 N/A Reserve in Excess of Established Incurred but Not Reported (IBNR) Claims $6.70M $8.28M $5.14M $4.60M $6.88M 175 Table of Contents HEALTH SELF INSURANCE PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Health Self Insurance 0.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 1.00 EXPENSES BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Health Self Insurance 20,501,107 25,234,697 22,973,840 22,123,955 22,674,470 $ 20,501,107 $ 25,234,697 $ 22,973,840 $ 22,123,955 $ 22,674,470 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 33,896 20,467,211 - 101,813 25,132,884 - 113,370 22,860,470 - 123,955 22,000,000 - 144,480 22,529,990 - $ 20,501,107 $ 25,234,697 $ 22,973,840 $ 22,123,955 $ 22,674,470 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 21,329,647 - 22,727,389 2,000,000 20,920,000 - 21,685,000 - 23,130,000 - Total Sources $ 21,329,647 $ 24,727,389 $ 20,920,000 $ 21,685,000 $ 23,130,000 Total Expenses Transfers Out 20,501,107 - 25,234,697 - 22,973,840 - 22,123,955 - 22,674,470 - Total Uses $ 20,501,107 $ 25,234,697 $ 22,973,840 $ 22,123,955 $ 22,674,470 Net Operating Result $ $ Total Personnel Total Expenses Total Expenses 828,540 (507,308) $ (2,053,840) $ 176 (438,955) $ 455,530 Table of Contents DENTAL SELF INSURANCE PURPOSE STATEMENT OBJECTIVES FY 2024 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 2023 ♦ ♦ 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 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Average Total Plan Cost (Expense per Participating Employee per Month) (Industry Average $62 to $95) $70 $80 $80 $80 <$95 Average Actual Premium per Employee per Month (Industry Average $34) $18 $17 $16 $15 <$34 Average Actual Town Premium Contribution per Employee per Month (Industry Average $42) $73 $69 $67 $65 <$42 Dental Plan Participants 1,290 1,377 1,443 1,515 N/A Reserve in Excess of Established Incurred but Not Reported (IBNR) Claims $1.30M $1.36M $1.34M $1.35M $456K PERFORMANCE MEASURES 177 Table of Contents DENTAL SELF INSURANCE PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,221,441 1,393,770 1,570,000 1,570,000 1,520,000 $ 1,221,441 $ 1,393,770 $ 1,570,000 $ 1,570,000 $ 1,520,000 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 1,221,441 - 1,393,770 - 1,570,000 - 1,570,000 - 1,520,000 - $ 1,221,441 $ 1,393,770 $ 1,570,000 $ 1,570,000 $ 1,520,000 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 1,398,850 - 1,406,581 - 1,282,000 - 1,282,000 - 1,325,000 - Total Sources $ 1,398,850 $ 1,406,581 $ 1,282,000 $ 1,282,000 $ 1,325,000 Total Expenses Transfers Out 1,221,441 - 1,393,770 - 1,570,000 - 1,570,000 - 1,520,000 - Total Uses $ 1,221,441 $ 1,393,770 $ 1,570,000 $ 1,570,000 $ 1,520,000 Net Operating Result $ $ $ Total Personnel EXPENSES BY ACTIVITY Dental Self Insurance Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS 177,409 12,811 178 (288,000) $ (288,000) $ (195,000) Table of Contents WORKERS’ COMPENSATION PURPOSE STATEMENT OBJECTIVES FY 2024 The Workers' Compensation Self Insurance Fund provides for a cost-effective Occupational Safety & Health Act (OSHA) program and ensures that the program is in compliance with all state and federal OSHA requirements. Prosperous Community ♦ Monitor and affect the number of lost days through an aggressive Return to Work/Modified Duty program ♦ Reduce the number of OSHA recordable injuries through an aggressive safety and education program ♦ Identify necessary reserve amount to remove the Letter of Credit requirement from the Industrial Commission of Arizona ACCOMPLISHMENTS FY 2023 ♦ ♦ Collaborated with Wellness to incorporate safety into curriculum for Police (PD) and Fire (FD) Academies Successfully negotiated contract renewal with Safety National for Excess Loss Coverage 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 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target OSHA Recordable Injuries 100 169 160 145 <150 Lost Days Due to Injury 1,524 612 600 540 <600 PERFORMANCE MEASURES 179 Table of Contents WORKERS’ COMPENSATION PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Workers' Compensation 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 841,212 2,658,307 3,123,530 2,684,077 3,201,450 841,212 $ 2,658,307 $ 3,123,530 $ 2,684,077 $ 3,201,450 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 841,212 - 83,604 2,574,703 - 94,120 3,029,410 - 64,077 2,620,000 - 122,040 3,079,410 - 841,212 $ 2,658,307 $ 3,123,530 $ 2,684,077 $ 3,201,450 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 2,505,045 - 3,352,752 1,300,000 3,260,000 - 4,580,000 - 4,210,000 - Total Sources $ 2,505,045 $ 4,652,752 $ 3,260,000 $ 4,580,000 $ 4,210,000 Total Expenses Transfers Out 841,212 - 2,658,307 - 3,123,530 - 2,684,077 1,300,000 3,201,450 - Total Personnel EXPENSES BY ACTIVITY Workers' Compensation Total Expenses $ Actual FY 2021 EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses $ OPERATING RESULTS Total Uses $ 841,212 $ 2,658,307 $ 3,123,530 $ 3,984,077 $ 3,201,450 Net Operating Result $ 1,663,833 $ 1,994,445 $ $ $ 1,008,550 180 136,470 595,923 Table of Contents GENERAL LIABILITY PURPOSE STATEMENT OBJECTIVES FY 2024 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 ♦ Identify the necessary reserve amount to adequately fund Risk Management payments annually BUDGET NOTES ACCOMPLISHMENTS FY 2023 ♦ Costs for liability insurance have increased for FY 2024. Successfully implemented the General Liability Trust for Risk Management claims Org Focus Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target Number of Settlement Payments Made N/A N/A 108 110 N/A Dollar Value of Settlement Payments Made N/A N/A $552,020 $600,000 N/A Number of Other Payments Made related to Settlements (Legal and Other Professional services) N/A N/A 151 160 N/A Dollar Value of Other Payments Made Related to Settlements (Legal and Other Professional services) N/A N/A $256,974 $300,000 N/A PERFORMANCE MEASURES 181 Table of Contents GENERAL LIABILITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 General Liability 0.00 0.00 1.00 1.00 1.00 Total Personnel 0.00 0.00 1.00 1.00 1.00 Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 - - 4,348,490 4,293,772 4,357,690 - $ 4,348,490 $ 4,293,772 $ 4,357,690 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 2021 Actual FY 2022 - - 132,700 4,215,790 - 136,530 4,157,242 - 141,900 4,215,790 - - $ 4,348,490 $ 4,293,772 $ 4,357,690 Budget FY 2023 Projected FY 2023 Budget FY 2024 - $ Actual FY 2021 Actual FY 2022 - - 4,348,490 1,500,000 4,348,490 1,500,000 4,348,490 - - $ 5,848,490 $ 5,848,490 $ 4,348,490 - 4,348,490 - 4,293,772 - 4,357,690 - - $ - Total Uses $ - $ - $ 4,348,490 $ 4,293,772 $ 4,357,690 Net Operating Result $ - $ - $ 1,500,000 $ 1,554,718 $ 182 (9,200) 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. Solid Waste - Residential Equipment Replacement – The Solid Waste - Residential Fund makes contributions to the Solid Waste - 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 fees. The FY 2019 contributions 185 Table of Contents REPLACEMENT FUNDS decreased with the creation of the new Environmental Compliance Fund and corresponding Equipment Replacement Fund. Solid Waste - Commercial Equipment Replacement – The Solid Waste - Commercial Fund makes contributions to the Solid Waste - 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, 2023 for each replacement fund is listed below. Fund Fund Balance General Streets Ambulance Service Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet Maintenance $ 50,578,911 7,803,280 592,910 92,398,453 58,348,534 3,173,300 1,867,280 11,752,774 1,332,405 Total Fund Balance $ 227,847,847 Based on budgeted revenues and expenditures for FY 2024, the anticipated ending fund balance for each replacement fund is as follows: Fund Fund Balance General Streets Ambulance Service Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet Maintenance $ 24,489,020 7,585,420 910 34,080,048 173,031 16,800 1,375,270 10,225,858 274 Total Fund Balance $ 77,946,631 186 Table of Contents REPLACEMENT FUNDS GENERAL REPLACEMENT FUND Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 511,903 17,380,000 383,896 14,300,000 50,000 32,926,450 50,000 32,926,450 50,000 22,300,000 Total Sources $ 17,891,903 $ 14,683,896 $ 32,976,450 $ 32,976,450 $ 22,350,000 Total Expenses Transfers Out 3,943,715 225,435 1,731,341 10,977,138 12,018,450 18,890,531 5,552,210 6,486,439 11,261,960 37,177,931 4,169,150 $ 12,708,479 $ 30,908,981 $ 12,038,649 $ 48,439,891 $ $ $ 20,937,801 $ (26,089,891) Projected FY 2023 Budget FY 2024 Total Uses $ Net Operating Result $ 13,722,753 STREETS REPLACEMENT FUND Actual FY 2021 Total Revenues Transfers In Total Sources Actual FY 2022 148,251 790,000 $ Total Expenses Transfers Out 938,251 1,975,417 Budget FY 2023 68,912 670,000 $ 358,541 - 738,912 2,067,469 20,000 670,000 $ 272,153 - 690,000 20,000 670,000 $ 682,890 - 690,000 20,000 670,000 $ 189,530 - 690,000 907,860 - Total Uses $ 358,541 $ 272,153 $ 682,890 $ 189,530 $ 907,860 Net Operating Result $ 579,710 $ 466,759 $ 7,110 $ 500,470 $ (217,860) Actual FY 2021 AMBULANCE SERVICE REPLACEMENT FUND Total Revenues Transfers In Total Sources Actual FY 2022 351 66,000 $ Total Expenses Transfers Out 66,351 Budget FY 2023 562 176,000 $ 176,562 - Projected FY 2023 300,000 $ - 300,000 Budget FY 2024 350,000 $ 530,000 - 350,000 300,000 $ - Total Uses $ - $ - $ 530,000 Net Operating Result $ 66,351 $ 176,562 $ (230,000) $ $ 300,000 892,000 - - $ 892,000 350,000 $ (592,000) WATER REPLACEMENT FUND Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 1,330,312 13,702,070 1,320,427 15,638,528 500,000 15,705,000 500,000 15,745,000 300,000 16,815,000 Total Sources $ 15,032,382 $ 16,958,955 $ 16,205,000 $ 16,245,000 $ 17,115,000 Total Expenses Transfers Out 438,968 9,294,571 23,312 12,886,111 2,974,070 58,195,996 174,070 9,527,387 2,964,500 72,468,905 Total Uses $ 9,733,539 $ 12,909,423 $ 61,170,066 $ 9,701,457 $ 75,433,405 Net Operating Result $ 5,298,843 $ $ (44,965,066) $ 6,543,543 $ (58,318,405) 4,049,532 187 Table of Contents REPLACEMENT FUNDS WASTEWATER REPLACEMENT FUND Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 917,823 10,200,000 594,164 10,200,000 200,000 14,400,000 200,000 14,400,000 200,000 14,400,000 Total Sources $ 11,117,823 $ 10,794,164 $ 14,600,000 $ 14,600,000 $ 14,600,000 Total Expenses Transfers Out 659,042 7,838,152 1,043,753 8,166,038 5,007,300 69,819,842 2,586,570 10,390,806 4,093,220 68,682,283 $ 12,977,376 $ 72,775,503 Total Uses $ 8,497,194 $ 9,209,791 $ 74,827,142 Net Operating Result $ 2,620,629 $ 1,584,373 $ (60,227,142) $ SOLID WASTE RES REPLACEMENT FUND Actual FY 2021 Actual FY 2022 Budget FY 2023 Total Revenues Transfers In 222,159 1,395,000 107,247 1,345,000 109,000 1,500,000 Total Sources $ Total Expenses Transfers Out 1,617,159 $ 2,477,517 $ 2,477,517 Net Operating Result $ (860,358) $ Total Sources $ Actual FY 2021 Total Revenues Transfers In Total Expenses Transfers Out 463,032 2,041,119 $ $ 1,508,000 (588,872) $ (2,179,690) $ 1,231,310 Budget FY 2023 285,749 - - 402,000 $ $ 890,000 - 402,000 4,664,500 $ (3,156,500) Budget FY 2024 2,000 400,000 $ 1,508,000 4,664,500 - Projected FY 2023 2,000 400,000 $ 8,000 1,500,000 276,690 276,690 415,948 3,788,690 Budget FY 2024 8,000 1,500,000 $ 50,948 365,000 $ 1,609,000 $ (58,175,503) Projected FY 2023 3,788,690 - Actual FY 2022 51,032 412,000 $ $ 2,041,119 - Total Uses SOLID WASTE COMM REPLACEMENT FUND 1,452,247 1,622,624 2,000 430,000 $ 50,000 - 432,000 924,010 - Total Uses $ 285,749 $ - $ 890,000 $ 50,000 $ 924,010 Net Operating Result $ 177,283 $ 415,948 $ (488,000) $ 352,000 $ (492,010) ENVIRO COMPLIANCE REPLACEMENT FUND Actual FY 2021 Actual FY 2022 Budget FY 2023 Total Revenues Transfers In 648,087 2,245,000 71,943 2,500,000 5,000 2,500,000 Total Sources $ Total Expenses Transfers Out 2,893,087 $ 741,364 - 2,571,943 $ 18,680 3,258 2,505,000 Projected FY 2023 5,000 2,500,000 $ 500,000 1,970,000 2,505,000 5,000 2,500,000 $ 500,000 6,826 Total Uses $ 741,364 $ 21,938 $ 2,470,000 $ 506,826 Net Operating Result $ 2,151,723 $ 2,550,005 $ 35,000 $ 1,998,174 188 Budget FY 2024 2,505,000 500,000 3,531,916 $ 4,031,916 $ (1,526,916) Table of Contents REPLACEMENT FUNDS Actual FY 2021 FLEET MAINTENANCE REPLACEMENT FUND Total Revenues Transfers In Total Sources Actual FY 2022 8,323 50,000 $ Total Expenses Transfers Out 58,323 Budget FY 2023 7,827 300,000 $ 79,102 356 307,827 Projected FY 2023 1,000 300,000 $ 94,438 2,064 301,000 Budget FY 2024 19,000 300,000 $ 511,700 1,333,740 319,000 3,500 300,000 $ 102,700 105,045 303,500 409,000 1,226,631 Total Uses $ 79,458 $ 96,502 $ $ 207,745 $ Net Operating Result $ (21,135) $ 211,325 $ (1,544,440) $ 111,255 $ (1,332,131) 189 1,845,440 1,635,631 Table of Contents 190 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 streetlights 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 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. 193 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, 2024, based on the anticipated revenue and expenditures, including transfers, for FY 2024. 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 $ 4,941,936 194 $ - Table of Contents SPECIAL REVENUE FUNDS Actual FY 2021 GRANTS Actual FY 2022 Budget FY 2023 Total Revenues Transfers In 636,088 676,552 2,646,319 - 31,488,370 - Total Sources $ 1,312,640 $ 2,646,319 $ 31,488,370 Total Expenses Transfers Out 884,224 109,126 687,874 1,958,840 5,310,370 26,178,000 $ 31,488,370 Total Uses $ 993,350 $ 2,646,714 Net Operating Result $ 319,290 $ (395) $ - Projected FY 2023 Budget FY 2024 685,790 - 32,913,020 - 685,790 $ 32,913,020 685,790 14,235 6,381,140 26,517,765 $ 700,025 $ 32,898,905 $ (14,235) $ $ CDBG/HOME FUNDS Actual FY 2021 Actual FY 2022 Budget FY 2023 Total Revenues Transfers In 1,587,567 - 2,398,259 - 3,232,400 - 1,120,050 - Total Sources $ 1,587,567 $ 2,398,259 3,232,400 $ 1,120,050 Total Expenses Transfers Out 1,175,806 163,902 1,229,687 1,168,738 1,779,970 1,452,430 1,057,446 50,034 Total Uses $ 1,339,708 $ 2,398,425 3,232,400 $ 1,107,480 $ 2,756,667 Net Operating Result $ $ $ $ 3 247,859 $ $ (166) $ - Projected FY 2023 14,115 12,570 SPECIAL DISTRICTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Total Revenues Transfers In 2,747,227 - 2,722,155 - 3,008,890 - 3,008,890 - Total Sources $ 2,747,227 $ 2,722,155 3,008,890 $ 3,008,890 Total Expenses Transfers Out 2,679,736 - 2,766,293 - 3,240,140 - 3,043,936 - Total Uses $ 2,679,736 $ 2,766,293 3,240,140 $ 3,043,936 Net Operating Result $ $ Actual FY 2021 POLICE IMPOUND Total Revenues Transfers In Total Sources 67,491 Total Expenses Transfers Out 170,686 $ (44,138) $ Actual FY 2022 90,686 80,000 $ $ $ 139,287 18,579 162,812 (231,250) $ 137,710 12,818 190,000 $ 193,470 15,000 Budget FY 2024 2,879,980 $ 157,866 $ 150,528 $ 208,470 Net Operating Result $ 12,820 $ 12,284 $ (18,470) $ $ 2,879,980 3,255,980 - $ 3,255,980 (35,046) $ (376,000) Budget FY 2024 190,000 90,000 150,000 $ 185,058 15,000 $ 2,756,670 1,919,890 836,777 90,000 100,000 Total Uses 195 $ Projected FY 2023 90,000 100,000 $ 2,756,670 - Projected FY 2023 Budget FY 2023 87,812 75,000 Budget FY 2024 200,058 240,000 209,960 15,000 $ 224,960 (10,058) $ 15,040 Table of Contents SPECIAL REVENUE FUNDS AMBULANCE SERVICE Actual FY 2021 Actual FY 2022 Budget FY 2023 Total Revenues Transfers In 848,339 3,000,000 4,369,812 - 5,200,000 - 5,500,000 - Total Sources $ 3,848,339 $ 4,369,812 5,200,000 $ 5,500,000 Total Expenses Transfers Out 2,798,095 103,200 4,005,970 204,500 5,042,590 680,000 5,049,206 730,000 Total Uses $ 2,901,295 $ 4,210,470 $ 5,722,590 $ 5,779,206 Net Operating Result $ $ $ (522,590) $ 947,044 159,342 $ Projected FY 2023 Budget FY 2024 7,000,000 $ 7,000,000 6,027,380 680,000 $ 6,707,380 (279,206) $ 292,620 OTHER SPECIAL REVENUE Actual FY 2021 Actual FY 2022 Budget FY 2023 Total Revenues Transfers In 1,287,255 109,126 3,490,188 - 3,213,270 - 2,838,270 - Total Sources $ 1,396,381 $ 3,490,188 3,213,270 $ 2,838,270 Total Expenses Transfers Out 1,296,093 - 804,690 - 3,008,500 - 1,951,293 $ 1,951,293 $ 4,758,160 $ $ (1,622,640) $ Total Uses $ 1,296,093 $ 804,690 $ 3,008,500 Net Operating Result $ $ 2,685,498 $ 204,770 100,288 Projected FY 2023 886,977 Budget FY 2024 3,135,520 $ 3,135,520 3,279,160 1,479,000 SYSTEM DEVELOPMENT FEES Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 61,385,091 - 32,565,615 1,335,661 35,606,010 5,000,000 24,165,000 5,000,000 19,150,000 20,000,000 Total Sources $ 61,385,091 $ 33,901,276 $ 40,606,010 $ 29,165,000 $ 39,150,000 Total Expenses Transfers Out 1,622,110 32,319,276 461,248 31,589,884 766,760 72,956,346 766,760 25,280,804 1,412,060 91,578,969 Total Uses $ 33,941,386 $ 32,051,132 $ 73,723,106 $ 26,047,564 $ 92,991,029 Net Operating Result $ 27,443,705 $ 1,850,144 $ (33,117,096) $ 3,117,436 $ (53,841,029) 196 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 2024 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 ♦ Complete the Police Dispatch Center Expansion (MF2480) ♦ Award of GMP4 for North Water Treatment Plant (NWTP) Upgrades and Reconstruction (WA1589) ♦ Award Construction of Bridge Phase for Ocotillo Rd - Greenfield to Higley (ST0540) ♦ Successfully launch six additional Transportation Bond Projects for design and construction ♦ 100% Plans complete for Advocacy Center (MF2490) by July 2024 ACCOMPLISHMENTS FY 2023 ♦ ♦ ♦ ♦ ♦ Successfully launched 22 of 24 Transportation Bond Projects budgeted for design and/or construction Completion of the Municipal Center I Renovation (MF0530) with move in December of 2022 Began Design of Advocacy Center (MF2490) in March 2023 Completed Germann Rd - Gilbert to Val Vista (ST1450). Final completion issued November 2022 Launched the Parks and Rec Master Plan Update (PR1337) Org Focus BUDGET NOTES During FY 2023, Council authorized three midyear FTE’s for CIP Administration. These positions include a CIP Communications Specialist and two Senior Project Managers. During the FY 2024 budget process, an additional two Senior Project Manager FTE’s were approved. One-time costs of approximately $214,000 are included in the FY 2024 for cost estimation services, process configuration services, and various technology items. Actual FY 2021 Actual FY 2022 Projected FY 2023 Expected FY 2024 Target New Projects Scoped and Cost Estimated 46 83 105 85 As Needed New Contracts Issued 100 100 80 90 As Needed Total Investment in Capital Projects (in Millions) $126 $100 $120 $160 $160 Manage Active Projects 150 149 155 140 As Needed PERFORMANCE MEASURES 199 Table of Contents OTHER CAPITAL FUNDS PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Capital Projects Admin 13.40 14.90 14.90 17.90 19.90 Total Personnel 13.40 14.90 14.90 17.90 19.90 EXPENSES BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Capital Projects Admin CIP Contingency GO Bond Proceeds 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 1,895,400 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 - 2,078,241 661,938 22,702,077 11,908,354 22,575,006 3,839,062 2,403,439 15,147,836 17,030,318 17,448,379 382,219 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 2,887,090 21,340,696 1,041,950 19,779,437 1,165,446 2,314,309 9,485,399 5,568,151 12,378,495 55,770 3,685,310 100,000,000 541,048,781 86,965,980 361,556,050 28,171,640 74,535,960 83,454,570 92,533,789 90,676,260 4,918,020 $128,499,437 $116,176,869 $1,153,378,530 $ 76,016,743 $ 1,467,546,360 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 1,763,361 1,223,555 125,512,521 1,900,043 3,070,693 111,206,133 2,378,980 111,975,852 1,039,023,698 2,529,487 1,428,914 72,058,342 3,234,640 106,985,410 1,357,326,310 Total Expenses $128,499,437 $116,176,869 $1,153,378,530 $ 76,016,743 $ 1,467,546,360 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 34,648,969 110,683,659 734,629,371 97,551,795 143,817,130 553,856,560 13,265,090 51,788,957 334,021,310 822,812,269 Total Sources $145,332,628 $832,181,166 $ 697,673,690 $ 65,054,047 $ 1,156,833,579 Total Expenses Transfers Out 128,499,437 66,369,220 116,176,869 27,660,862 1,153,378,530 251,829,429 76,016,743 21,439,090 1,467,546,360 446,099,506 Total Uses $194,868,657 $143,837,731 $1,405,207,959 $ 97,455,833 $ 1,913,645,866 Net Operating Result $ (49,536,029) $688,343,435 Total Expenses 200 Projected FY 2023 Budget FY 2024 $ (707,534,269) $ (32,401,786) $ (756,812,287) 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 2024 projects. Following each summary and map, descriptions of each project that are included in the FY 2024 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. 201 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. 202 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 2024 - 2033 Capital Improvement Plan was adopted on June 6, 2023. Only the first year of the plan (FY 2024) 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 2024 are found in the pages that follow. Capital Expenses (1,000s): Streets Improvements Total Prior Years FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 $ $ $ $1,172,178 $ 130,053 $ 364,359 $ 144,909 1,718 $ 298,077 Traffic Control Improvements 136,615 3,072 28,172 13,216 23,051 11,737 23,257 32,662 1,448 Municipal Facilities Improvements 427,945 129,217 83,453 67,910 7,423 59,630 6,843 53,996 19,473 Redevelopment Improvements 194,137 21,228 86,969 16,871 29,860 - 4,753 34,456 - Storm Water Improvements 46,609 66 4,918 292 1,545 - 31,352 8,436 178,430 Water Improvements 74,668 73,467 $ 84,927 1,465,698 116,298 630,777 105,115 18,711 34,519 131,356 250,492 Wastew ater Improvements 578,690 115,970 90,676 15,323 47,464 38,839 196,627 73,548 243 Parks and Recreation Improvements 919,207 82,182 74,534 41,518 242,971 122,453 39,543 154,763 161,243 $ 4,941,079 $ 598,086 $ 1,363,858 $ 405,154 $ 445,693 $ 268,896 $ 731,808 $ 681,820 $ 445,764 Total Capital Expenses Capital Improvement Plan By Project Type Streets Improvements 23.7% Traffic Control Improvements 2.8% Parks and Recreation Improvements 18.6% Municipal Facilities Improvements 8.7% Redevelopment Improvements 3.9% Wastewater Improvements 11.7% Storm Water Improvements 0.9% Water Improvements 29.7% 203 Table of Contents CAPITAL IMPROVEMENT PLAN SUMMARY Capital Sources: (1,000s) Total Prior Years FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 2009 PFMPC Bonds 24,764 24,764 - - - - - - 2022 WRMPC (Water SDF) 163,395 10,762 152,633 - - - - - - 2022 WRMPC (Water) 147,028 7,570 122,960 16,498 - - - - - 2007 WRMPC Bonds 13 13 - - - - - - - 2018 WRMPC Bonds 43,121 43,121 - - - - - - - WRMPC - Intergov Contrib 2,836 1 2,835 - - - - - - 2016 WRMPC Bonds (SDF) 22,208 20,425 1,783 - - - - - - 2022 WRMPC (WR SDF) 15,747 - 15,747 - - - - - - 2022 WRMPC (Water R&R) 326,939 25,577 258,863 42,499 - - - - - 1 1 - - - - - - - 2006 GO Bonds 08 2,314 2,314 - - - - - - - 2007 GO Bonds 08 3,508 3,508 - - - - - - - 2017 GO Bonds 63,288 51,105 12,183 - - - - - - 2001 GO Bonds 02-03 Potential WRMPC (WR SDF) 36,317 - - 12,892 - - - 23,425 24/26 Potential P.S. Bonds 56,345 - - - - 56,345 - - - 2020 GO Pub Safety Bonds 65,454 65,454 - - - - - - - 2022 GO Bonds (Transport) 554,246 10,793 379,389 105,369 48,979 9,716 - - - 24/26 Potential Parks Bond 424,717 - - - 200,908 110,697 33,378 79,734 - 26/28 Potential StreetBond 431,337 - - - - - 244,715 101,695 84,927 - Maricopa County 1,727 317 1,410 - - - - - State Funds 7,900 7,900 - - - - - - - State Grant 785 237 548 - - - - - - Federal Funds 25,984 14 25,970 - - - - - - Federal Grant 432 - - 432 - - - - - CDBG 3,401 1,537 837 1,027 - - - - - MAG RTP Arterial Fund 59,412 44,455 10,335 2,000 106 - 2,516 - - MAG Revolving Fund 7,693 (2,688) 12,487 (2,000) (106) - - - - Potential MAG Extension 51,174 - - - - - 51,174 - - Developer Contribution 24,152 17,661 - 560 5,931 - - - - Salt River Project 19 19 - - - - - - - City of Chandler 3,190 - - - - - 2,916 274 - CIP Outside Sources 17,445 2,010 5,882 5,381 4,172 - - - - CIP O/S Revolving Fund (14,141) (19,773) 8,077 2,012 (5,383) - 926 - - 8,023 - - 8,023 - - - - - General Repl Fund 185,429 17,357 37,177 25,835 13,635 5,560 10,800 56,303 18,762 Water Repl Fund 471,623 21,741 52,376 20,236 12,258 16,975 113,635 69,776 164,626 Wastewater Repl Fund 233,230 51,604 68,681 5,939 17,247 12,840 58,808 18,111 - Env. Compliance Repl Fund 4,614 10 3,532 292 780 - - - - Fleet Repl Fund 1,549 112 1,227 210 - - - - - General Fund 156,757 43,289 51,116 28,549 20,837 4,919 1,650 5,686 711 City of Mesa Water Fund 150,416 5,913 32,000 7,188 7,018 3,250 10,430 70,813 13,804 Wastewater Fund 92,528 9,173 15,510 6,197 21,094 21,268 768 18,275 243 Solid Waste - Residential 10,065 888 1,274 162 - - - 7,741 - Solid Waste - Commercial 130 32 13 85 - - - - - Roadway and Maint. Fund 117,169 6,448 16,741 48,321 10,802 2,291 19,229 13,337 - 124 13 111 - - - - - - Env. Compliance Fund 15,601 56 838 20 765 - 5,486 8,436 - Police SDF 17,974 222 6,042 9,215 418 298 340 1,439 - Fire SDF 3,906 72 1,565 144 135 1,396 118 476 - Fleet Fund Park SDF 41,185 21,138 17,089 - - 2,868 45 45 - Signal SDF 28,316 1,364 8,429 1,448 3,315 1,448 3,613 7,251 1,448 Water SDF 50,373 8,404 518 15,902 4,655 3,643 11 17,240 - Wastewater SDF 1,134 1,134 - - - - - - - Water Resources SDF 20,983 18,605 2,356 - - - 11 11 - Greenfield Wastewater SDF 21,392 9,323 5,163 - 6,884 - 11 11 - Neely Wastewater SDF 6,467 3,899 2,568 - - - - - - Future Growth Funding 421,898 - - 32,416 37,134 15,382 155,236 181,730 - Park SDF - Prior to 2012 35,835 35,835 - - - - - - - Roads SDF 53,894 1,941 23,551 1,593 10,806 - 15,992 11 - Private Fund 25,991 - - 2,688 23,303 - - - - 66 66 - - - - - - - 161,243 - - - - - - - 161,243 Investment Income Unidentified Miscellaneous 30,413 Total Sources $ 4,941,079 22,350 $ 598,086 4,042 $ 1,363,858 4,021 $ 204 405,154 $ 445,693 $ - - 268,896 $ 731,808 $ - - 681,820 $ 445,764 Table of Contents CAPITAL IMPROVEMENT PLAN SUMMARY Capital Improvement Plan By Funding Source Type Federal / State / County Funds 0.8% MPC Bonds 15.8% Operating Funds 11.0% Replacement Funds 18.1% GO Bonds 32.4% Other Municipalities/Schools 0.1% System Development Fees 14.2% Other 7.4% 205 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 2025-2028 expense operating impacts are shown by project type below. There are no operating impacts shown in FY 2024 as these are costs are included the departmental operating budgets. Operation and Maintenance Impact (1,000s): FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Streets Improvements - 238 258 265 275 Traffic Control Improvements - 18 19 21 21 79 Municipal Facilities Improvements - 637 2,451 2,524 4,222 9,834 Redevelopment Improvements - 38 161 161 161 521 Storm Water Improvements - 119 149 149 149 567 Water Improvements - 327 382 382 382 1,473 Wastewater Improvements - 162 514 514 544 1,734 Parks and Recreation Improvements - 21 21 24 106 172 5,860 $ 15,416 Net Additional Operating Cost $ - $ 1,560 $ 3,955 $ 4,040 $ Total 1,036 The operating impacts by expense type and anticipated revenue are shown below: Operation and Maintenance Impact (1,000s): FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Total Personnel - 94 1,793 1,793 3,376 7,056 Contractual Services - 594 695 718 750 2,758 Supplies - 377 812 829 971 2,989 Utilities - 461 620 653 717 2,451 Insurance - 34 35 47 47 163 $ 15,416 Total O&M Impact $ - $ 1,560 $ 3,955 $ 4,040 $ 5,860 Total Revenue $ - $ - $ - $ - $ - Operating Impacts by Project Type Municipal Facilities Improvements 63.8% Traffic Control Improvements 0.5% Redevelopment Improvements 3.4% Streets Improvements 6.7% Parks, Recreation, and Open Space 0.8% Storm Water Improvements 3.7% Wastewater Improvements 11.2% 206 Water Improvements 9.6% $ - Table of Contents 207 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 Merlot 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 Merlot 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 ST1710 Val Vista Dr at Eastern Canal Bridge ST1720 Val Vista Lakes Improvements ST1860 Gilbert and Warner Intersection Total 2017 GO Bonds 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 FY 2024 FY 2025 $ 1 1 $ 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 $ 20,171 254 20,425 $ 444 1,339 1,783 $ - $ 3,725 6,096 5,656 2,524 4,059 1,418 4,819 66 3,330 10,563 14,521 2,545 3,331 554 81 63,288 $ 11 6,096 3,705 1,229 4,059 1,245 4,819 66 964 10,563 14,521 198 2,994 554 81 51,105 $ 3,714 1,951 1,295 173 2,366 2,347 337 12,183 $ - $ 43,121 43,121 $ 43,121 43,121 $ - $ - $ 65,454 65,454 $ 65,454 65,454 $ - $ - 1,493 1,106 872 585 225 2,307 762 1,568 46,096 3,418 6,199 26,602 2,904 86,828 12,650 208 Prior Years 49 - 1,493 1,106 872 585 225 2,307 762 218 46,096 3,418 26,553 2,904 86,828 - 1,350 6,199 12,650 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Beyond 10 Yrs FY 2033 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - 209 - - - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) 28,365 9,622 5,328 16,697 8,366 3,185 10,754 51,737 10,515 9,918 16,492 13,052 8,496 12,910 984 1,406 1,803 1,373 4,975 2,336 30,258 2,079 7,211 11,188 4,298 8,901 4,967 4,847 8,900 15,461 150 27,371 16,686 $ 554,246 Project # ST0990 ST1140 ST1180 ST1200 ST1320 ST1450 ST1620 ST1720 ST1770 ST1800 ST1840 ST1860 ST1870 ST1910 ST1960 ST1970 ST1980 ST1990 ST2010 ST2080 ST2102 ST2103 ST2105 ST2113 ST2114 ST2115 ST2116 ST2117 ST2118 ST2130 ST2133 TS1940 TS1942 Project Name Ocotillo Rd - 148th to Greenfield Lindsay Rd - Queen Creek to Ocotillo Warner Rd - Power to East of Recker Power Rd - Guadalupe to SR202 Elliot and Gilbert Intersection Germann Rd - Gilbert to Val Vista Mesquite St - Lindsay to Val Vista Val Vista Lakes Improvements Guadalupe Rd - Arizona to McQueen Cooper Rd - Encinas to Baseline Cooley Station Transit Center Gilbert and Warner Intersection McQueen and Elliot Intersection McQueen and Guadalupe Intersection Market and Williams Field Intersection Val Vista and Mercy Intersection Market and San Tan Village Intersection Higley and Inverness Intersection Higley and Queen Creek Intersection Bus Stop Improvements 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 Somerton Blvd - Williams Fld to Recker Cooper and Warner Intersection Fiber Optic Strategic Build Out Advanced Mid-Block Detection Total 2022 GO Bonds (Transport) 2022 WRMPC (Water R&R) WA1589 NWTP Upgrades and Reconstruction WA1594 SVWTP Raw Water Cathodic Protection WA1614 Transmission Main Assessment Phase 3 WA1633 NWTP Finished Water Pump Station Total 2022 WRMPC (Water R&R) 2022 WRMPC (Water SDF) WA0270 Site 34 Well and Reservoir WA0670 Zone 2 to Zone 4 Interconnect WA0800 Site 33 Well Development WA0810 Site 20B Well Development WA0880 Site 32 Well and System Connections WA1230 Site 20 Reservoir Construction WA1589 NWTP Upgrades and Reconstruction Total 2022 WRMPC (Water SDF) 2022 WRMPC (Water) WA1589 NWTP Upgrades and Reconstruction WA1610 Site 37 Well Development WA1611 Site 38 Well Development WA1612 Site 39 Well Development Total 2022 WRMPC (Water) 2022 WRMPC (WR SDF) WA0830 Water Rights - WMAT Settlement WA0940 Water Rights - Phase 2 Total 2022 WRMPC (WR SDF) 24/26 Potential P.S. Bonds MF2524 Crime Lab Total 24/26 Potential P.S. Bonds 210 $ Prior Years 706 238 2,475 224 214 2,586 13 70 65 4,015 138 10,793 FY 2024 27,659 9,384 5,328 16,697 710 10,530 14,060 10,515 9,918 8,496 12,910 984 1,393 4,975 30,258 7,211 4,897 4,782 11,446 13,869 $ 379,389 $ 25,576 1 25,577 $ 233,840 2,835 22,188 258,863 $ 11 903 384 9,464 10,762 $ 8,941 1,998 5,706 6,434 8,667 13,773 107,114 152,633 $ 7,570 7,570 $ 96,032 8,976 8,976 8,976 122,960 $ 292,600 2,836 22,188 9,315 326,939 $ 8,941 1,998 5,717 7,337 8,667 14,157 116,578 163,395 $ 120,100 8,976 8,976 8,976 147,028 $ 12,747 3,000 15,747 $ - $ 56,345 56,345 $ - FY 2025 $ 8,366 23,134 13,906 13,052 2,079 8,901 8,900 150 6,682 105,369 $ 33,184 9,315 42,499 $ - $ 16,498 16,498 $ 12,747 3,000 15,747 $ - $ - $ - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2027 FY 2026 $ 14,329 1,803 2,336 11,188 4,298 6,682 8,343 48,979 $ 1,373 8,343 9,716 $ - $ - $ - $ - $ - $ - $ - $ - FY 2028 $ - $ - $ - $ - $ - $ 56,345 56,345 FY 2029 $ - $ - $ - $ - $ - $ - FY 2030 $ - $ - $ - $ - $ - $ - FY 2031 $ - $ - $ - $ - $ - $ - 211 FY 2032 $ - $ - $ - $ - $ - $ - FY 2033 $ - $ - $ - $ - $ - $ - Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ - $ - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) Project Name Project # 24/26 Potential Parks Bonds PR0330 Marathon Trail Improvements PR0850 Santan Vista Trail Imp Phase 3 PR1010 Santan Freeway Trail Imp West Leg PR1020 Santan Freeway Trail Imp East Leg PR1080 Discovery Park Playground Structure PR1230 Trail Lighting PR1311 Nichols Park at Water Ranch Phase 2 PR1321 Gilbert Regional Park Phase 2 and 3 PR1322 Desert Sky Park Phase 2 PR1323 Marathon Trail Crossing at Power PR1324 Queen Creek and Sonoqui Wash Trail PR1326 Freestone Park Pickleball Complex PR1333 Crossroads Dog Park Improvements PR1338 Freestone Park Ballfield Imp PR1344 Veterans Park Upgrades RD2090 Powerline Trail Beautification Total 24/26 Potential Parks Bonds 26/28 Potential Streets Bonds RD2266 West Commercial Alley Improvements RD2267 Fancy Hat Street Improvements RD2270 Veterans Memorial Pedestrian Bridge RD2271 Water Tower Way - North Alley Phase ST0800 Recker Rd - Ocotillo to Chandler Hts ST0840 Hunt Highway - Val Vista to 164th ST1150 Hunt Highway - Stacey to Recker ST1160 Recker Rd - Riggs to Hunt Highway ST1270 Val Vista Dr - Riggs to Hunt Highway ST1300 Warner and Greenfield Intersection ST1310 Ray and Gilbert Intersection Guadalupe and Val Vista Intersection ST1330 ST1340 Guadalupe and Power Intersection ST1390 Elliot and Higley Intersection ST1570 Constellation - South of Coldwater ST1880 Lindsay and Guadalupe Intersection ST1920 Val Vista and Ray Intersection ST1940 Power and Queen Creek Intersection ST2000 Power and Pecos Intersection ST2050 Various Roadway Improvements ST2102 Safe Route Enhancements ST2128 McQueen Rd and UPRR Improvements ST2129 Val Vista Dr and UPRR Improvements SW0125 Riggs Road Channel Restoration TS1942 Advanced Mid-Block Detection Total 26/28 Potential Streets Bonds CDBG PR1348 Community Center Kitchen Remodel 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 PR0310 Gilbert Regional Park Phase 1A & 1B PR0320 Desert Sky Park Phase 1 PR0330 Marathon Trail Improvements PR0620 Western Powerline Trail Phase 4 PR1322 Desert Sky Park Phase 2 PR1325 Mesquite Aquatic Center Improvements PR1343 Perry Pool Renovation RD1210 Phoenix Avenue Pedestrian Mall RD2110 Transportation Improvements $ 28,990 14,254 10,159 21,481 1,560 16,538 42,074 178,491 70,339 2,523 1,987 9,965 4,859 7,282 6,408 7,807 424,717 $ 5,033 5,326 14,002 2,488 9,000 84,927 22,745 18,048 14,847 13,258 9,129 5,617 5,230 6,428 6,265 4,500 11,840 7,437 72,976 6,072 25,000 11,041 10,890 25,866 33,372 431,337 $ 200 1,229 1,972 3,401 (59) 4,555 (9,029) (317) 317 90 823 212 Prior Years FY 2024 $ - $ - $ 132 1,405 1,537 (59) 522 (9,655) (317) (89) (344) 193 85 82 FY 2025 $ - $ - $ 200 70 567 837 4,033 626 344 317 (193) 5 741 $ - $ - $ 1,027 1,027 4,172 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2027 FY 2026 $ 5,170 178,491 9,965 7,282 200,908 $ - $ 89 (4,172) - FY 2028 $ 23,820 16,538 70,339 110,697 $ - $ - FY 2029 $ 14,254 10,159 6,978 1,987 33,378 $ 1,632 1,904 9,000 22,745 18,048 14,847 5,230 6,428 6,265 4,500 72,976 25,000 11,041 10,890 25,866 8,343 244,715 $ - FY 2030 $ 35,096 1,303 36,399 $ 3,401 3,422 9,129 5,617 11,840 7,437 6,072 8,343 55,261 $ - FY 2031 $ 2,523 5,105 7,628 $ 8,343 8,343 $ - - - 213 FY 2032 $ 21,481 1,560 4,859 7,807 35,707 $ 1,657 2,488 13,258 8,343 25,746 $ - Beyond 10 Yrs FY 2033 $ - $ 12,345 12,345 $ - $ - $ - $ - $ - $ 84,927 84,927 $ - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) 375 (37) (57) (6) 231 (11,300) 179 94 $ (14,141) $ Project Name Ocotillo Rd - Greenfield to Higley Baseline Rd - Greenfield to Power Recker Rd - Ocotillo to Chandler Hts Val Vista Dr - Appleby to Merlot Hunt Highway - Stacey 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 Lindsay and SR202 Interchange Val Vista Dr at Eastern Canal Bridge Gilbert and Warner Intersection Bus Stop Shelter Replacements Higley and Riggs Intersection Stacey Rd - Higley to 172nd Val Vista and Melrose Signal Germann and Silverado Signal Total CIP O/S Revolving Fund CIP Outside Sources MF0400 Public Safety Training Facility MF2535 Park and Ride Facility Relocation PR0310 Gilbert Regional Park Phase 1A & 1B PR0620 Western Powerline Trail Phase 4 PR1325 Mesquite Aquatic Center Improvements PR1343 Perry Pool Renovation RD2110 Transportation Improvements ST1120 Val Vista Dr - Appleby to Merlot ST1450 Germann Rd - Gilbert to Val Vista ST2101 Bus Stop Shelter Replacements Total CIP Outside Sources City of Chandler WA1620 SVWTP Transmission Main Assmt Phase 1 WA1649 Santan Vista Condition Assessment Total City of Chandler 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 ST0800 Recker Rd - Ocotillo to Chandler Hts 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 Merlot ST1150 Hunt Highway - Stacey 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 ST1580 Lindsay and SR202 Interchange 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 SW0070 Sonoqui Wash Restoration Project # ST0540 ST0780 ST0800 ST1120 ST1150 ST1170 ST1200 ST1380 ST1450 ST1570 ST1580 ST1710 ST1860 ST2101 ST2120 ST2126 TS1947 TS1951 $ 59 2,897 411 344 4,172 463 108 5,223 1,011 2,757 17,445 $ 59 411 344 108 77 1,011 2,010 $ 2,916 274 3,190 $ 8,023 8,023 $ 89 305 60 40 112 4,631 3,553 135 55 6 1,300 731 11,300 100 337 560 160 396 282 24,152 20 8,436 214 Prior Years FY 2024 FY 2025 (3,282) 3,657 (215) 215 (60) 5,028 (5,065) (135) (104) 47 (55) 55 (6) 1,531 (731) (11,300) 179 (100) 100 2,757 (2,757) (337) 431 (160) 160 (162) 162 (282) 282 (19,773) $ 8,077 $ 2,012 $ 273 463 5,146 5,882 $ - $ - $ 89 305 60 40 112 3,553 135 55 6 731 11,300 100 337 160 396 282 17,661 - $ 2,624 2,757 5,381 $ - $ - $ - $ 8,023 8,023 $ - $ 560 560 - 20 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2026 $ (1,300) (5,383) $ $ 4,172 4,172 FY 2027 - FY 2028 $ 60 135 731 926 $ - $ - $ - $ - $ 2,916 2,916 $ - $ - $ - $ 4,631 1,300 5,931 $ - $ - - - - FY 2029 $ - $ - FY 2030 $ - $ - $ - $ - $ - FY 2031 $ - $ - $ 274 274 $ - $ - 8,436 - 215 FY 2032 $ - $ - $ - $ - $ - FY 2033 $ - $ - $ - $ - $ - Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ - $ - - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) 5,486 650 765 244 $ 15,601 Project Name Hunt Highway Channel Protection 2023 Storm Water Master Plan Nichols Park Basin Improvements 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 SW0131 Houston Ave Storm Drain Rehab SW0132 Val Vista Lakes Storm System Rehab Total Env. Compliance Repl Fund Federal Funds MF2490 Advocacy Center TS1952 Advance Detection Safety Improve Ph 2 Total Federal Funds Federal Grant TS1954 ITS Network Master Plan 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 Total Fleet Fund Fleet Repl Fund MF2440 NASC Fuel Storage Tank Replacement Total Fleet Repl Fund Future Growth Funding MF2470 Public Safety Center Expansion PR0030 Freestone Park Expansion - North PR0390 Crossroads Park Phase 2 PR0580 Rittenhouse Trail Improvements PR1100 Western Powerline Trail Phase 5 PR1210 Santan Vista Trail Imp Phase 5 PR1325 Mesquite Aquatic Center Improvements PR1332 Freestone Rec Gymnasium Expansion RD2210 The Neighborhood Park ST0990 Ocotillo Rd - 148th to Greenfield ST1150 Hunt Highway - Stacey 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 ST1340 Guadalupe and Power Intersection ST1940 Power and Queen Creek Intersection ST1980 Market and San Tan Village Intersection ST2103 Germann and Power Intersection ST2106 Lindsay and Elliot Intersection ST2107 Val Vista and Warner Intersection ST2108 Gilbert and Guadalupe Intersection ST2131 Val Vista and Williams Fld Intersection ST2133 Cooper and Warner Intersection ST2134 Higley and Guadalupe Intersection TS1620 Higley and Coldwater Signal TS1946 Cooper and Velero Signal Project # SW0100 SW0120 SW0121 SW0126 $ 56 56 $ 4 6 10 FY 2024 $ 594 244 838 $ 175 710 967 410 580 593 97 3,532 $ $ 292 292 $ 22,938 3,032 25,970 $ - $ - $ 432 432 $ 355 1,200 10 1,565 $ 144 144 $ - $ 210 210 $ $ 22,952 3,032 25,984 $ 14 14 $ 432 432 $ - $ 1,300 1,374 1,200 32 3,906 $ 72 72 $ 14 110 124 $ 3 10 13 $ 11 100 111 $ 1,549 1,549 $ 112 112 $ 1,227 1,227 - FY 2025 20 175 714 967 410 586 593 1,169 4,614 10,400 27,577 13,073 14,588 4,163 5,686 4,173 14,372 3,336 5,000 3,175 1,815 2,525 1,739 1,070 1,475 1,416 253 396 1,444 4,099 895 3,561 5,082 904 618 357 216 Prior Years - 10,400 4,173 5,000 396 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2027 $ - FY 2028 5,486 $ 5,486 $ - $ - FY 2026 $ 765 765 $ 780 780 $ - $ - $ - $ - $ 135 135 $ 1,300 96 1,396 $ - $ 14,372 253 1,444 4,099 895 3,561 904 618 357 FY 2029 $ 8,436 $ - $ - $ - $ 107 11 118 $ - $ - FY 2030 $ - $ - $ - $ - $ 41 41 $ - $ 3,175 1,815 1,475 5,082 - FY 2031 $ - $ - $ - $ - $ 106 106 $ - $ 1,739 1,070 1,416 - FY 2032 $ - $ - $ - $ - $ 106 106 $ - $ 14,588 5,686 - 217 FY 2033 $ - $ - $ - $ - $ 106 106 $ - $ 27,577 2,525 - Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ 106 11 117 $ - $ - $ - $ - $ - $ - $ - 13,073 3,336 - 4,163 - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # TS1950 TS1953 WA1596 WA1604 WA1613 WA1626 WA1627 WA1628 WA1629 WA1633 WA1634 WA1635 WA1636 WA1637 WA1638 WW1200 WW1210 WW1220 WW1233 WW1255 WW1256 WW1268 WW1270 WW1271 WW1272 WW1275 WW1276 WW1277 General Fund MF0400 MF0530 MF2230 MF2350 MF2400 MF2410 MF2420 MF2460 MF2470 MF2480 MF2490 MF2524 MF2527 MF2531 MF2532 MF2533 MF2534 MF2536 MF2537 MF2538 MF2539 MF2540 MF2541 MF2542 MF2543 MF2544 MF2546 MF2547 MF2550 MF2551 PR0310 PR0530 Total Budget (1,000's) 1,775 1,961 17,385 1,772 8,976 8,973 8,973 8,973 8,973 3,106 8,463 10,789 846 2,518 3,373 84,920 4,349 4,992 1,925 5,906 2,953 37,299 10,466 1,232 13,133 754 13,689 10,232 421,898 $ Project Name Ray and Sanders Signal Ray and Catalina Signal Water Rights Bartlett Lake Modification 144th St Water Line Site 40 Well Development Site 35 Well Facility Development Site 41 Well Facility Development Site 42 Well Facility Development Site 43 Well Facility Development NWTP Finished Water Pump Station Zone 1 Relief Transmission Main 1 Zone 1 Relief Transmission Main 2 Site 26 Booster Station Improvements Zone 2 Relief Transmission Main 1 Zone 2 Relief Transmission Main 2 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 Elliot Rd Reclaimed Line Baseline & Greenfield Gravity Line Recker & Morrison Ranch Gravity Line Fiesta Tech Facility Upgrades 1 Charbray Reclaimed Line Williams Field Reclaimed Line Pecos Rd Reclaimed Line Total Future Growth Funding Public Safety Training Facility Municipal Center I Renovation Topaz Radio Infrastructure Fleet Maintenance Facility Rehab PD Information System Replacement North Area Service Center Paving South Area Service Center Paving Comprehensive Needs Assessment Public Safety Center Expansion Police Dispatch Center Expansion Advocacy Center Crime Lab Primary EOC Renovation Civic Center Parking Lot Rehab SASC Vehicle Service/Repair Facility Fuel Stations Shade Structures Fuel Dispensing Pump Replacement Fire Station 11 Remodel Fire Station 5 Remodel Fire Station 8 Remodel Fire Station 2 Remodel SASC Access Improvements FIre Station 1 Remodel Fire Station 3 Remodel Fire Station 10 Remodel Fire Station 7 Remodel Fire Administration Remodel SASC Space Needs Master Plan Fire Station 6 Remodel Electric Charging Stations Conversion Gilbert Regional Park Phase 1A & 1B Crossroads Park Lake Improvements 10,900 1,651 9,261 1,000 3,410 834 476 446 10,144 12,158 10,549 4,649 3,197 383 731 658 617 2,736 1,516 1,410 1,451 718 2,123 1,084 1,001 711 3,853 413 1,431 300 773 8,225 218 Prior Years $ - 10,900 1,651 6,877 1,000 3,220 173 2,276 113 123 211 2 2 773 - FY 2024 $ - 616 190 273 9,882 10,436 32 3,197 172 729 658 615 222 250 3,853 300 - FY 2025 $ 3,106 4,349 4,992 32,416 269 834 476 10,144 2,514 1,516 468 413 1,431 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2026 1,775 1,961 843 3,373 1,925 754 $ 37,134 253 4,494 2,123 8,225 FY 2027 $ 1,772 8,130 2,227 296 2,957 15,382 181 1,410 - FY 2028 $ 5,795 843 84,920 5,906 2,953 8,239 936 13,133 10,732 10,232 155,236 199 1,451 - FY 2029 $ 5,795 8,130 8,463 10,789 37,402 FY 2030 $ 5,795 843 846 7,889 35,647 78 1,084 - 197 - 219 FY 2031 $ 8,130 2,518 29,410 70,160 197 - FY 2032 $ 843 17,252 197 1,001 - Beyond 10 Yrs FY 2033 $ 8,976 8,130 21,269 197 - $ - 711 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) 233 1,372 6,915 548 1,240 1,918 24 2,813 515 413 8,938 1,619 147 147 1,301 632 81 2,239 496 389 5,742 640 455 228 3,833 377 758 507 493 6,895 257 4,695 104 55 729 200 $ 156,757 Project # PR0560 PR0570 PR0710 PR0920 PR1030 PR1040 PR1110 PR1240 PR1270 PR1310 PR1321 PR1322 PR1323 PR1324 PR1327 PR1328 PR1329 PR1330 PR1331 PR1334 PR1335 PR1336 PR1337 PR1341 PR1342 PR1345 PR1347 RD1190 RD2160 RD2190 RD2260 RD2265 ST1160 ST1570 ST1580 TS1940 Project Name Parks and Trails Signs Urban Lakes Renovation Riparian Education Center Shade Structures Playground Replacements Water Tower Plaza SERL Parking Lot Connection Cosmo Park Turf Project Trail Crossings at RR Tracks Study Trail Safety Crossing Improvements Gilbert Regional Park Phase 2 and 3 Desert Sky Park Phase 2 Marathon Trail Crossing at Power Queen Creek and Sonoqui Wash Trail Queen Creek Wash Crossing at Higley Western Powerline Trail Water Feature Trail System Repairs Vehicular Shade Structures Cactus Yards Ballfield Improvements SERL Furniture Replacement Page Park Recreational Improvements Parks Facility Fiber Connection Parks and Rec Master Plan Update Trail Right-of-Way Assessment Regional Park Drive Extension Shade Structures Turf Removal Project Parking Garage 3 Paseo Pedestrian and Bike Route Vaughn Ventilator Utility Infrastructure Study University Building 4th Floor Imp Recker Rd - Riggs to Hunt Highway Constellation - South of Coldwater Lindsay and SR202 Interchange Fiber Optic Strategic Build Out Total General Fund General Repl Fund MF0530 Municipal Center I Renovation MF2360 Public Safety Roof Replacement MF2480 Police Dispatch Center Expansion MF2510 Fire Station 4 Rebuild MF2531 Civic Center Parking Lot Rehab MF2536 Fire Station 11 Remodel MF2537 Fire Station 5 Remodel MF2538 Fire Station 8 Remodel MF2539 Fire Station 2 Remodel MF2541 FIre Station 1 Remodel MF2542 Fire Station 3 Remodel MF2543 Fire Station 10 Remodel MF2544 Fire Station 7 Remodel MF2545 Fire Station 9 Remodel MF2550 Fire Station 6 Remodel PR0570 Urban Lakes Renovation PR1030 Playground Replacements PR1040 Water Tower Plaza PR1160 Irrigation System Replacements PR1290 Cactus Yards Parking Lot PR1329 Trail System Repairs PR1338 Freestone Park Ballfield Imp PR1343 Perry Pool Renovation 18,204 2,581 2,631 11,624 644 4,635 5,998 4,865 6,127 10,526 8,281 6,050 6,495 6,217 5,492 30,859 966 5,136 33,505 5,611 551 7,282 463 220 $ Prior Years 133 1,372 487 1,240 45 24 114 5 14 12 18 456 6,895 244 3,821 104 55 729 200 43,289 FY 2024 100 800 61 1,873 299 8,938 1,619 142 1,301 632 81 626 443 210 377 758 507 37 13 874 $ 51,116 15,776 355 922 106 5 193 2,428 2,581 2,631 215 289 4,268 44 5,030 12,770 5,611 354 270 FY 2025 $ 6,115 147 389 3,833 28,549 11,409 4,268 9,966 192 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2026 $ 5,742 20,837 4,268 2,085 7,282 - FY 2027 $ 2,813 515 4,919 4,268 1,292 - FY 2028 $ 1,650 4,635 4,268 1,897 - FY 2029 $ 1,162 5,492 4,268 1,901 - FY 2030 $ 2,239 496 2,932 5,998 4,865 10,526 5,251 2,283 - 221 FY 2031 $ 197 1,311 - FY 2032 $ 1,198 - Beyond 10 Yrs FY 2033 $ 197 6,127 8,281 - $ 711 6,050 6,495 6,217 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) 686 $ 185,429 Project # PR1346 Project Name Playground Replacements Total General Repl Fund Greenfield Wastewater SDF MF2520 System Development Fee Study WW0750 GWRP Expansion Phase 3 WW0770 South Recharge Site Phase 2 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 Merlot 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 ST1580 Lindsay and SR202 Interchange ST1590 Higley and Pecos Intersection ST1770 Guadalupe Rd - Arizona to McQueen ST1830 Higley Rd - North of Elliot ST1870 McQueen and Elliot Intersection ST1910 McQueen and Guadalupe Intersection Total MAG Revolving Fund MAG RTP Arterial Fund ST1120 Val Vista Dr - Appleby to Merlot ST1170 Lindsay Rd - Pecos to SR202 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 ST2101 Bus Stop Shelter Replacements 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 PR0620 Western Powerline Trail Phase 4 PR0970 Santan Vista Trail Imp Phase 4 $ 17,357 FY 2024 686 $ 37,177 $ 1,160 8,090 73 9,323 $ 10 972 1,977 2,204 5,163 $ 22 5 3 22 14 66 $ - FY 2025 $ 25,835 $ - $ - $ 32 2,132 10,067 9,161 21,392 $ 22 5 3 22 14 66 $ 628 44 (4,005) 446 (925) (960) 2,901 2,055 3,918 2,583 1,008 7,693 $ 628 44 (4,005) (494) 446 (459) (2,256) 2,031 60 762 3 5 547 (2,688) $ 494 (466) 1,296 870 1,995 3,156 2,580 2,101 461 12,487 $ (2,000) (2,000) $ 19,870 7,609 2,516 7,914 16,405 5,098 59,412 $ 19,870 7,609 571 16,405 44,455 $ 7,343 2,992 10,335 $ 2,000 2,000 $ 317 1,410 1,727 $ 317 317 $ 1,410 1,410 $ - $ 6,153 18,494 7 4,893 259 607 30,413 $ 3,768 18,494 7 81 22,350 $ 2,385 872 178 607 4,042 $ 4,021 4,021 $ 7 3,028 995 2,437 6,467 $ 1,307 643 1,949 3,899 $ 7 1,721 352 488 2,568 $ - 135 10,913 8,907 4,478 4,391 222 Prior Years 10,913 8,898 1,327 - 45 9 3,151 4,391 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2026 $ 13,635 $ 6,884 6,884 $ - FY 2027 $ 5,560 $ - $ - $ (106) (106) $ - $ 106 106 $ - $ - $ - $ - $ - $ - $ - - - FY 2028 $ 10,800 $ 11 11 $ - $ - $ 2,516 2,516 $ - $ - $ 45 - FY 2029 $ 11,661 $ - $ - $ - $ - $ - $ - $ - FY 2030 $ 28,923 $ - $ - $ - $ - $ - $ - $ - - - 223 FY 2031 $ 1,311 $ - $ - $ - $ - $ - $ - $ - FY 2032 $ - $ - $ - $ - $ - $ - $ - $ - Beyond 10 Yrs FY 2033 $ 14,408 $ 11 11 $ - $ - $ - $ - $ - $ 45 - $ 18,762 $ - $ - $ - $ - $ - $ - $ - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) 12,361 $ 41,185 Project # PR1322 Project Name 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 Police SDF MF2230 Topaz Radio Infrastructure MF2470 Public Safety Center Expansion MF2480 Police Dispatch 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 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 MF2526 Traffic Operations Center RD2120 Intersection Study RD2190 Vaughn Ventilator RD2200 Parking Master Plan Update RD2263 Passenger Loading Zones RD2268 Water Tower Way - South Ash Phase RD2269 Water Tower Way - Core Phase ST1050 Elliot Rd - Neely to Burk ST1540 Turn Lane Safety/Congestion Improve ST1550 ADA Upgrades in Public ROW ST1850 Greenfield at Knox Right Turn Lane ST1890 Chandler Heights - Recker to Power ST1960 Market and Williams Field Intersection ST1970 Val Vista and Mercy Intersection ST1980 Market and San Tan Village Intersection ST1990 Higley and Inverness Intersection ST2010 Higley and Queen Creek Intersection ST2050 Various Roadway Improvements ST2070 Integrated Transit Center Dev Plan ST2100 Watford Ct - Higley to Constellation ST2104 Higley and Germann Intersection ST2105 School Safety and Congestion Improve ST2110 Cooper and Madera Park Intersection $ 21,138 FY 2024 9,493 $ 17,089 $ 19,678 16,157 35,835 $ - $ 222 222 $ 1,102 4,930 10 6,042 $ - $ - $ 19,678 16,157 35,835 $ 4,241 8,771 4,930 32 17,974 $ 25,763 25,411 51,174 $ 12,892 23,425 36,317 $ - $ 25,991 25,991 $ - $ 32 15,827 10,806 5,459 1,593 1,224 2,217 857 1,979 13,900 53,894 $ 1,219 69 653 1,941 293 61 37 15,679 623 182 315 1,516 4,986 7,683 8,195 7,988 4,279 783 3,000 87 87 90 87 87 75 310 3,297 75 150 641 224 Prior Years 60 385 182 197 299 1,437 1,962 93 3 55 87 61 57 67 75 20 60 140 61 FY 2025 $ - $ - $ 444 8,771 9,215 $ - $ - $ 12,892 12,892 $ - $ 2,688 2,688 $ 10 14,608 5,390 2,217 1,326 23,551 $ 1,593 1,593 37 1,940 238 118 936 219 937 690 2,997 32 29 30 20 15 10 580 293 61 13,679 4,050 1,126 345 290 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE $ - FY 2027 2,868 $ 2,868 $ - $ - $ 418 418 $ 298 298 $ - $ - $ - $ 23,303 23,303 $ 10,806 10,806 FY 2026 6,557 345 3,297 - FY 2028 $ 45 $ - $ 329 11 340 $ 25,763 25,411 51,174 $ - $ - $ 345 - FY 2029 $ - $ - $ 128 128 $ - $ - $ - $ 11 1,224 857 13,900 15,992 1,217 1,583 345 - FY 2030 $ - $ - $ 325 325 $ - $ 23,425 23,425 $ - $ 1,583 - FY 2031 $ - $ - $ 325 325 $ - $ - $ - $ 1,583 - 225 FY 2032 $ - $ - $ 325 325 $ - $ - $ - $ 8,195 1,583 - $ 45 $ - $ 325 11 336 $ - $ - $ - $ - Beyond 10 Yrs FY 2033 $ - $ - $ - $ - $ - $ - $ - $ - $ 11 11 $ - - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project Name 148th St - Spur to Appleby Mews Road - Higley to 1/2 Mile East Queen Creek and Val Vista Intersection Hearne Way and Gilbert Crosswalks Guadalupe and Oak Access Assessment San Tan Village and SR202 Intersection ADA Intersection Improvements Stacey Rd - Higley to 172nd Pecos Rd - Lindsay to Val Vista Higley and Guadalupe Intersection Higley Rd- Warner to Amber Lane Canal Crossings Access Study Advanced Fiber System - Phase 5 Advanced Fiber System - Phase 6 Riggs and Recker Signal Recker and Ocotillo Signal Smart Signal Control System Val Vista and Melrose Signal Recker Road Conduit and Fiber Germann and Silverado Signal Advance Detection Safety Improve Ph 2 ITS Network Master Plan Trail Crossing Improvements School Zone Flashers and Signs Baseline and Claiborne Access Imp Signal Inventory Study TSMO Plan Update Mid Block Traffic Counter Signal Pre-emption Update 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 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 TS1570 Recker and Warner Signal TS1580 Recker and Ocotillo Signal TS1620 Higley and Coldwater Signal TS1700 Smart Signal Control System 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 Solid Waste-Commercial MF2310 Utility Billing System Replacement MF2350 Fleet Maintenance Facility Rehab MF2420 South Area Service Center Paving MF2460 Comprehensive Needs Assessment Total Solid Waste-Commercial Solid Waste-Residential MF0320 Transfer Station Project # ST2111 ST2119 ST2121 ST2122 ST2123 ST2124 ST2125 ST2126 ST2127 ST2134 ST2135 ST2136 TS1330 TS1340 TS1500 TS1580 TS1700 TS1947 TS1949 TS1951 TS1952 TS1954 TS1955 TS1956 TS1957 TS1958 TS1959 TS1960 TS1962 Total Budget (1,000's) 2,811 332 2,601 254 163 963 4,772 1,704 13,951 603 6,310 250 3,425 2,525 229 476 6,024 363 690 442 1,013 26 1,489 447 150 393 393 1,946 1,818 $ 117,169 $ 9 2 2 561 573 6,448 $ 19 19 $ 19 19 $ 14,480 32 652 481 685 766 807 754 687 575 605 1,030 1,147 882 871 1,493 627 842 900 28,316 $ 40 132 41 232 2 107 266 101 96 301 5 41 1,364 $ 15 26 85 4 130 $ 5 24 3 32 7,741 226 Prior Years - FY 2024 2,802 332 252 163 963 111 350 250 229 474 101 363 117 1,013 393 $ 16,741 $ 2,601 1,593 13,951 5,960 442 26 1,489 447 150 1,818 48,321 $ - $ - $ 10 645 634 766 522 687 575 603 19 616 770 1,397 326 859 8,429 $ 1,448 1,448 $ 10 2 1 13 $ 85 85 - FY 2025 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2026 $ 603 10,802 $ - $ 1,448 1,030 837 3,315 $ - FY 2028 FY 2027 $ 1,946 2,291 $ - $ 1,448 1,448 $ - $ 4,772 3,425 2,525 5,362 19,229 $ - $ 1,448 11 652 481 1,021 3,613 $ - FY 2029 $ 393 1,976 $ - $ 1,448 1,448 $ - FY 2030 $ 1,583 $ - $ 1,448 1,448 $ - 7,741 - 227 FY 2031 $ 9,778 $ - $ 1,448 1,448 $ - FY 2032 $ - $ - $ 1,448 1,448 $ - FY 2033 Beyond 10 Yrs $ - $ - $ - $ - $ 1,448 11 1,459 $ 1,448 1,448 $ - $ - - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # MF2310 MF2350 MF2410 MF2420 MF2460 ST1120 State Funds ST0540 State Grant ST1540 SW0124 Unidentified PR0240 PR0370 PR0420 PR0630 PR1312 Project Name Utility Billing System Replacement Fleet Maintenance Facility Rehab North Area Service Center Paving South Area Service Center Paving Comprehensive Needs Assessment Val Vista Dr - Appleby to Merlot Total Solid Waste-Residential Total Budget (1,000's) 1,797 310 23 139 53 2 $ 10,065 $ Prior Years 563 290 33 2 888 Ocotillo Rd - Greenfield to Higley Total State Funds $ 7,900 7,900 $ 7,900 7,900 $ 237 548 785 $ 237 237 $ 9,043 78,742 27,682 9,463 36,313 161,243 $ - Turn Lane Safety/Congestion Improve Crossroads SW Pump Station Rehab Total State Grant Freestone Skate and Tennis Facility Culture and Education Center Freestone Recreation Center Pool McQueen Park Phase 4 Gilbert Youth Soccer Complex Phase 2 Total Unidentified 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 Merlot WA1542 Vulnerability Assessment/ERP Phase 2 WA1584 Integrated Water Resources Master Plan WA1615 2027 Vulnerability Assessment/ERP WA1616 2032 Vulnerability Assessment/ERP 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 Turner Ranch Gravity Sewer Upgrade 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 WW1243 Agritopia Odor Control Site WW1252 Commons Lift Station Improvements WW1254 Lift Station Safety Improvements WW1259 Neely WRF Concrete Assessment WW1260 Access and Security Improvements WW1262 Site 3 Chlorine Generation System WW1264 Higley and Ocotillo Dosing Station WW1265 Val Vista and Ocotillo Odor Control WW1266 Lindsay and Pecos Odor Control WW1267 BioFilter - Greenfield and Germann WW1269 BioFilter - Lindsay and Queen Creek 1,287 202 220 30 1,823 909 440 1,280 198 1,180 137 137 5,974 1,092 562 441 10,655 14,080 250 8,496 715 2,160 1,113 55 2,393 12,740 2,429 1,461 323 2,741 432 500 430 1,054 467 467 1,385 1,391 1,594 2,045 228 403 1 1,212 2 516 1,902 278 562 441 7 1,565 250 673 1,004 240 55 1 61 - FY 2024 1,234 20 20 $ 1,274 $ 23 139 162 $ - $ - $ 548 548 $ - $ - $ - 884 29 68 196 52 2,603 814 971 7,207 42 1,156 618 431 439 - FY 2025 202 220 1,823 909 2,109 467 467 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2026 $ - $ - $ - $ 440 1,469 1,833 255 2,393 6,535 2,429 1,461 323 2,741 - FY 2027 $ - $ - $ - $ 612 137 9,677 1,366 6,205 430 - FY 2028 $ - $ - $ - $ - FY 2029 $ 7,741 $ - $ - $ - FY 2030 $ - $ - $ - $ - 8,496 1,054 - - 229 FY 2031 $ - $ - $ - $ 1,385 1,391 888 2,045 FY 2032 $ - $ - $ - $ 137 706 - FY 2033 Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ - $ 9,043 78,742 27,682 9,463 36,313 161,243 - - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) 3,118 768 334 243 2,777 $ 92,528 Project # WW1273 WW1274 WW1278 WW1279 WW1280 Project Name Reclaimed System Surge Evaluation Reclaimed Zone Split Improvements SCADA & Communications Master Plan GWRP - Flow Monitoring Program Reclaimed Control Valve Upgrades Total Wastewater Fund Wastewater Repl Fund 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 WW1100 Neely Oxidation Ditch Rotor Repl WW1110 Neely Effluent Filter Replacement WW1130 Neely Odor Control System WW1140 GWRP Repair and Replacement Phase 3 WW1180 Gilbert and Ray Sewer Outfall WW1200 GWRP Expansion Phase 4 WW1231 Neely Admin Building Repairs WW1237 Islands Lift Station Improvements WW1242 Manhole Rehabilitation Phase 1 WW1246 Western Canal ACP Replacement WW1248 Manhole Rehabilitation Phase 2 WW1251 Layton Lakes/Crossroads Lift Station WW1252 Commons Lift Station Improvements WW1253 Oak Sewer Realignment WW1259 Neely WRF Concrete Assessment WW1261 Site 3 Control System Replacements WW1270 Baseline & Greenfield Gravity Line WW1271 Recker & Morrison Ranch Gravity Line WW1272 Fiesta Tech Facility Upgrades 1 WW1275 Charbray Reclaimed Line WW1276 Williams Field Reclaimed Line WW1277 Pecos Rd Reclaimed Line Total Wastewater Repl Fund Wastewater SDF WW0700 Candlewood Lift Station & Force Main WW0750 GWRP Expansion Phase 3 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 PR1342 Regional Park Drive Extension ST1120 Val Vista Dr - Appleby to Merlot ST1200 Power Rd - Guadalupe to SR202 ST1390 Elliot and Higley Intersection ST1450 Germann Rd - Gilbert to Val Vista ST2100 Watford Ct - Higley to Constellation WA1200 Water Rights Resiliency and Capacity WA1370 Site 21 and 22 Blending Control Vault WA1410 Zones 1 and 2 Split Valves WA1450 Transmission Main Assessment Phase 1 WA1480 Site 25 Arsenic Mitigation WA1490 Cathodic Protection Assessment WA1530 148th St Water Line WA1542 Vulnerability Assessment/ERP Phase 2 WA1547 Zone 1 System Connectivity $ 3,150 7,886 13,769 66,408 18,590 8,857 15,263 11,518 1,828 20,540 754 6,885 7,189 303 10,832 31 12,691 3,459 434 941 1,034 150 10,465 410 1,116 754 4,563 3,410 233,230 $ 183 500 451 1,134 27 1,381 901 220 84 1,069 1,290 3,350 260 800 1,144 23,426 758 2,529 332 3,441 941 886 198 1,915 230 Prior Years $ 9,173 $ 150 7,778 1,810 2,009 2,437 2,686 4,983 4,753 10 19,263 122 338 5,231 28 4 2 51,604 $ 183 500 451 1,134 27 433 1 1,290 780 662 5 2 - FY 2024 $ 15,510 $ 108 6,985 5,849 16,153 6,171 10,280 6,765 1,818 1,277 632 1,368 2,039 31 5,318 3,455 432 68,681 $ 948 83 20 96 437 332 941 886 196 1,915 FY 2025 $ 6,197 $ 3,000 1,939 1,000 5,939 $ 901 220 1,069 3,350 1,148 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2026 881 334 $ 21,094 FY 2027 2,237 604 $ 21,268 $ 1,365 12,825 303 2,000 754 17,247 $ 1,670 3,922 1,034 2,226 98 986 2,904 12,840 $ - $ - 1,144 - - FY 2028 $ 768 768 $ 22,692 6,885 5,483 3,562 5,345 941 150 8,239 312 1,116 3,577 506 58,808 $ 260 939 - FY 2029 $ 9,550 $ 907 907 $ - FY 2030 $ - $ 17,204 17,204 $ - 23,426 3,441 - - 231 FY 2031 $ 5,709 $ - $ - FY 2032 $ 2,173 3,016 $ - $ - FY 2033 $ - $ - $ - Beyond 10 Yrs $ 243 243 $ - $ - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) 122 10,840 1,256 454 616 1,012 3,622 1,093 8,976 137 137 330 2,917 4,319 508 8,973 8,500 1,182 8,464 10,790 846 2,518 3,374 3,047 3,814 4,408 2,356 4,967 3,124 610 1,210 272 253 274 143 $ 150,416 Project # WA1579 WA1582 WA1584 WA1595 WA1600 WA1601 WA1603 WA1608 WA1609 WA1615 WA1616 WA1617 WA1620 WA1624 WA1625 WA1630 WA1631 WA1632 WA1634 WA1635 WA1636 WA1637 WA1638 WA1639 WA1640 WA1641 WA1642 WA1643 WA1644 WA1645 WA1646 WA1647 WA1648 WA1649 WA1651 Project Name NWTP SCADA/I&C Support Services NWTP South Reservoir Improvements Integrated Water Resources Master Plan Power Rd Water Line Stratland Estates Utility Separation Guadalupe Rd Water Line Abandonment Site 21 Booster Upgrades Well Siting Analysis Phase 1 Site 36 Well Development 2027 Vulnerability Assessment/ERP 2032 Vulnerability Assessment/ERP Lead and Copper Compliance Program SVWTP Transmission Main Assmt Phase 1 Site 19 Electric & Chlorine Upgrade Desert Sky Utilities Improvements Site 44 Well Facility Development Water Rights - SRP CAP Interconnect Transmission Main Assessment Phase 5 Zone 1 Relief Transmission Main 1 Zone 1 Relief Transmission Main 2 Site 26 Booster Station Improvements Zone 2 Relief Transmission Main 1 Zone 2 Relief Transmission Main 2 Water System Surge Evalualtion Fire Flow Improvements Phase 1 Fire Flow Improvements Phase 2 Fire Flow Improvements Phase 3 Fire Flow Improvements Phase 4 Fire Flow Improvements Phase 5 Fire Flow Improvements Phase 6 Fire Flow Improvements Phase 7 Fire Flow Improvements Phase 8 Fire Flow Improvements Phase 9 Santan Vista Condition Assessment Unidirectional Flushing Program Total Water Fund Water Repl Fund RD2110 Transportation Improvements RD2130 Ash Street Re-Alignment 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 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 ST2133 Cooper and Warner Intersection WA1180 Tankersley Water System Area I WA1230 Site 20 Reservoir Construction WA1310 Tankersley Water System Area II WA1320 Tankersley Water System Area V WA1330 Tankersley Water System Area III/IV WA1340 Tankersley Water System Area VI WA1350 Tankersley Water System Area VII/VIII 700 872 1,160 2,280 10,410 2,013 732 790 722 420 385 530 1,737 2,469 609 790 2,105 828 8,541 6,183 12,022 15,362 15,959 2,987 12,664 232 Prior Years $ 40 2,043 581 8 30 3 2 6 5,913 FY 2024 82 8,797 62 446 586 1,009 3,620 1,087 8,976 330 508 500 143 $ 32,000 700 7,159 267 485 925 - 2,280 3,325 2,013 732 722 609 790 1,382 5,916 11,537 14,437 - FY 2025 $ 500 7,188 872 1,160 1,060 2,469 2,105 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2027 FY 2026 $ 2,500 3,374 7,018 6,025 530 1,737 - $ 613 137 2,500 3,250 - FY 2028 $ 2,917 2,500 3,814 10,430 790 385 828 2,987 12,664 FY 2029 $ 4,319 8,464 10,790 4,967 55,407 FY 2030 $ 846 3,047 2,356 610 1,210 274 8,343 420 15,959 - - 233 FY 2031 $ 2,518 4,408 6,926 - FY 2032 $ 137 137 - FY 2033 $ - Beyond 10 Yrs $ 8,973 1,182 3,124 272 253 13,804 - Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) 4,763 3,595 73,464 11,012 11,115 7,990 2,752 50 764 323 200,270 2,044 888 9,391 1,558 1,459 3,966 32,771 178 $ 471,623 Project # WA1440 WA1460 WA1470 WA1510 WA1545 WA1546 WA1557 WA1589 WA1590 WA1593 WA1597 WA1607 WA1618 WA1619 WA1621 WA1622 WA1623 WA1650 WA1652 Project Name Gilbert Rd Water Line Higley Rd Water Line Islands Water Line Replacement Pony Lane Water Line Replacement Tankersley Water System Area IX Transmission Main Assessment Phase 2 Site 8 Condition Repair NWTP Upgrades and Reconstruction Well Site 3 Consolidated Canal Line ICPMS Instrument Replacement ACP Water Line Replacements NWTP Electrical Building A Rehab Site 5 Rehab and Tank Replacement Transmission Main Assessment Phase 4 Site 21 Reservoir Roof Replacement Site 26 Reservoir Roof Replacement System Arsenic Valve Replacements NWTP FWPS and Reservoir Replacement Cooper Rd Water Line Repair Total Water Repl Fund Water Resources SDF MF2520 System Development Fee Study WA0940 Water Rights - Phase 2 Total Water Resources SDF Water SDF MF2520 System Development Fee Study WA0270 Site 34 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 Well Development WA0880 Site 32 Well and System Connections WA1120 Power Rd Water Line WA1230 Site 20 Reservoir Construction WA1540 Lindsay Rd Water Line WA1547 Zone 1 System Connectivity WA1589 NWTP Upgrades and Reconstruction Total Water SDF WRMPC - Intergov Contrib WA1594 SVWTP Raw Water Cathodic Protection Total WRMPC - Intergov Contrib Grand Total - All Capital Funds 234 $ Prior Years 3,856 147 7,434 137 50 400 181 21,741 FY 2024 907 3,448 556 106 364 323 1,863 888 178 $ 52,376 $ 18,605 18,605 $ 10 2,346 2,356 $ 32 20,951 20,983 $ 32 18,348 1,327 4 4,978 4 59 655 4,655 271 3,643 495 15,902 50,373 $ 1,086 1,327 4 4,978 4 59 655 271 20 8,404 $ 2,836 2,836 $ 1 1 $ 4,941,079 $ 598,086 FY 2025 $ 11,012 1,558 20,236 $ - $ 10 33 475 518 $ 15,902 15,902 $ 2,835 2,835 $ - $ 1,363,858 $ 405,154 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2027 FY 2026 $ 3,966 12,258 $ 6,125 9,391 1,459 16,975 $ - $ - $ 4,655 4,655 $ $ FY 2028 $ 73,464 11,115 2,509 8,893 113,635 $ 11 11 $ 3,643 3,643 - $ 445,693 $ FY 2029 $ 8,814 25,193 $ - $ 11 11 - $ 268,896 $ FY 2030 $ 5,641 6,121 11,762 $ - $ 17,229 17,229 - $ 731,808 $ FY 2031 $ 6,171 26,650 32,821 $ - $ - - $ 293,366 $ FY 2032 $ - $ - $ - - $ 124,518 $ 235 FY 2033 $ - $ 11 11 $ - - $ 190,234 $ Beyond 10 Yrs $ 164,626 164,626 $ - $ 11 11 $ - - $ - $ - 35,827 $ 37,875 $ 445,764 Table of Contents STREETS PROJECT LOCATOR 236 Table of Contents STREETS PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs Ocotillo Rd - Greenfield to Higley ST0540 111,176 6,083 105,093 - - - - - - Baseline Rd - Greenfield to Power ST0780 21,000 112 - 20,888 - - - - - Recker Rd - Ocotillo to Chandler Hts ST0800 9,060 - - - - - 9,060 - - Hunt Highway - Val Vista to 164th ST0840 84,967 40 - - - - - - 84,927 Recker Road - Ray to SR202 ST0960 6,410 4,459 1,951 - - - - - - Higley Rd - Riggs to Stacey ST0980 17,850 1,973 - - 15,877 - - - - Ocotillo Rd - 148th to Greenfield ST0990 41,392 2,048 34,344 5,000 - - - - - Elliot Rd - Neely to Burk ST1050 8,195 - - - - - - 8,195 - Val Vista Dr - Appleby to Merlot ST1120 34,684 34,535 149 - - - - - - Lindsay Rd - Queen Creek to Ocotillo ST1140 12,450 1,483 10,967 - - - - - Hunt Highway - Stacey to Recker ST1150 26,055 - - - - - 26,055 - - Recker Rd - Riggs to Hunt Highway ST1160 19,967 104 - - - - 19,863 - - Lindsay Rd - Pecos to SR202 ST1170 12,371 11,830 541 - - - - - Warner Rd - Power to East of Recker ST1180 5,774 446 5,328 - - - - - - Power Rd - Guadalupe to SR202 ST1200 20,102 - 16,752 3,350 - - - - - Val Vista Dr - Riggs to Hunt Highway ST1270 14,847 - - - - - 14,847 - - Warner and Greenfield Intersection ST1300 15,783 - - - - - - 15,783 - Ray and Gilbert Intersection ST1310 10,868 - - - - - - 10,868 - Elliot and Gilbert Intersection ST1320 11,185 66 - 11,119 - - - - - Guadalupe and Val Vista Intersection ST1330 6,687 - - - - - - 6,687 - Guadalupe and Power Intersection ST1340 9,221 - - - - - 9,221 - - Elliot and Cooper Intersection ST1380 10,319 1,076 9,243 - - - - - - Elliot and Higley Intersection ST1390 7,912 - - - - - 7,912 - - Germann Rd - Gilbert to Val Vista ST1450 32,689 30,663 2,026 - - - - - - Turn Lane Safety/Congestion Improve ST1540 8,225 1,674 219 - - - 1,583 4,749 - ADA Upgrades in Public ROW ST1550 4,279 1,962 937 345 345 345 345 - - Constellation - South of Coldwater ST1570 7,051 55 - - - - 6,996 - - Lindsay and SR202 Interchange ST1580 18,151 17,281 870 - - - - - - Higley and Pecos Intersection ST1590 2,055 60 1,995 - - - - - - Railroad Crossings Improvements ST1600 2,545 198 2,347 - - - - - - Mesquite St - Lindsay to Val Vista ST1620 13,034 224 12,810 - - - - - - Val Vista Dr at Eastern Canal Bridge ST1710 3,510 3,173 337 - - - - - - Val Vista Lakes Improvements ST1720 62,701 768 17,385 24,194 20,354 - - - - Guadalupe Rd - Arizona to McQueen ST1770 14,433 762 13,671 - - - - - - Cooper Rd - Encinas to Baseline ST1800 11,931 - 11,931 - - - - - - Higley Rd - North of Elliot ST1830 3,315 3 3,312 - - - - - - Cooley Station Transit Center ST1840 16,492 2,586 - 13,906 - - - - - Greenfield at Knox Right Turn Lane ST1850 783 93 690 - - - - - - Gilbert and Warner Intersection ST1860 16,383 231 - 16,152 - - - - - McQueen and Elliot Intersection ST1870 15,811 5 15,806 - - - - - - Lindsay and Guadalupe Intersection ST1880 6,147 - - - - - 6,147 - - Chandler Heights - Recker to Power ST1890 3,000 3 2,997 - - - - - - McQueen and Guadalupe Intersection ST1910 16,619 1,200 15,419 - - - - - - Val Vista and Ray Intersection ST1920 12,260 - - - - - - 12,260 - Power and Queen Creek Intersection ST1940 8,853 - - - - - - 8,853 - Market and Williams Field Intersection ST1960 1,071 55 1,016 - - - - - - Val Vista and Mercy Intersection ST1970 1,493 100 1,393 - - - - - - Market and San Tan Village Intersection ST1980 2,146 61 29 - 2,056 - - - - Higley and Inverness Intersection ST1990 1,460 57 30 - - 1,373 - - - Power and Pecos Intersection ST2000 87,261 - - - - - 87,261 - - Higley and Queen Creek Intersection ST2010 5,062 67 4,995 - - - - - - Various Roadway Improvements ST2050 6,147 75 - - - - - 6,072 - Integrated Transit Center Dev Plan ST2070 310 20 - 290 - - - - - Bus Stop Improvements ST2080 2,336 - - - 2,336 - - - - Watford Ct - Higley to Constellation ST2100 4,441 - - - 4,441 - - - - 237 Table of Contents STREETS PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs Bus Stop Shelter Replacements ST2101 3,364 - 3,364 - - - - - - Safe Route Enhancements ST2102 55,258 - 30,258 - - - 25,000 - - Germann and Power Intersection ST2103 2,475 - - 2,475 - - - - - Higley and Germann Intersection ST2104 75 60 15 - - - - - - School Safety and Congestion Improve ST2105 7,361 140 7,221 - - - - - - Lindsay and Elliot Intersection ST2106 1,444 - - - 1,444 - - - - Val Vista and Warner Intersection ST2107 4,099 - - - 4,099 - - - - Gilbert and Guadalupe Intersection ST2108 895 - - - 895 - - - - Cooper and Madera Park Intersection ST2110 641 61 580 - - - - - - 148th St - Spur to Appleby ST2111 2,811 9 2,802 - - - - - - White Fence Farms 4 Improvements ST2113 11,718 - - - 11,718 - - - - Brentwood Acres Improvements ST2114 6,035 - - - 6,035 - - - - Porter Acres Improvements ST2115 11,370 - - 11,370 - - - - - Melody and Pioneer Improvements ST2116 5,576 70 5,506 - - - - - - KA-LO Park Improvements ST2117 5,637 65 5,572 - - - - - - College Park Improvements ST2118 11,005 - - 11,005 - - - - - Mews Road - Higley to 1/2 Mile East ST2119 332 - 332 - - - - - - Higley and Riggs Intersection ST2120 431 - 431 - - - - - Queen Creek and Val Vista Intersection ST2121 3,161 - - 3,161 - - - - - Hearne Way and Gilbert Crosswalks ST2122 254 2 252 - - - - - - Guadalupe and Oak Access Assessment ST2123 163 - 163 - - - - - - San Tan Village and SR202 Intersection ST2124 963 - 963 - - - - - - ADA Intersection Improvements ST2125 4,772 - - - - - 4,772 - - Stacey Rd - Higley to 172nd ST2126 1,864 - 271 1,593 - - - - - Pecos Rd - Lindsay to Val Vista ST2127 13,951 - - 13,951 - - - - - McQueen Rd and UPRR Improvements ST2128 36,804 - - - - - 36,804 - - Val Vista Dr and UPRR Improvements ST2129 36,301 - - - - - 36,301 - - Somerton Blvd - Williams Fld to Recker ST2130 15,461 4,015 11,446 - - - - - - Val Vista and Williams Fld Intersection ST2131 3,561 - - - 3,561 - - - - Cooper and Warner Intersection ST2133 6,060 - - 150 - - 5,910 - - Higley and Guadalupe Intersection ST2134 1,507 - - - 1,507 - - - - Higley Rd- Warner to Amber Lane ST2135 6,310 - 350 5,960 - - - - - Canal Crossings Access Study ST2136 250 - 250 - - - - - - $ 1,172,178 $ 130,053 $ 364,359 $ 144,909 1,718 $ 298,077 73,467 $ 84,927 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Capital Expenses Capital Sources (1,000s) Total Prior Years FY 2024 $ 74,668 TRUE FY 2025 FY 2026 $ FY 2027 $ Beyond 10 Years 6-10 Yrs FY 2028 2006 GO Bonds 08 2,314 2,314 - - - - - - 2007 GO Bonds 08 3,508 3,508 - - - - - - - 2017 GO Bonds 53,467 44,998 8,469 - - - - - - 2022 GO Bonds (Transport) 416,052 10,606 278,981 91,138 33,954 1,373 - - - 26/28 Potential StreetBond 345,250 - - - - - 206,970 53,353 84,927 - Maricopa County 1,410 - 1,410 - - - - - State Funds 7,900 7,900 - - - - - - - State Grant 237 237 - - - - - - - MAG RTP Arterial Fund 59,412 44,455 10,335 2,000 106 - 2,516 - - MAG Revolving Fund 7,693 (2,688) 12,487 (2,000) (106) - - - - Potential MAG Extension 51,174 - - - - - 51,174 - - Developer Contribution 23,385 16,894 - 560 5,931 - - - - CIP Outside Sources 8,991 1,088 5,146 2,757 - - - - - (10,521) (9,747) 2,042 (2,442) (1,300) - 926 - - City of Mesa 8,023 - - 8,023 - - - - - Water Repl Fund 27,980 - 10,471 6,794 8,292 - 2,003 420 - CIP O/S Revolving Fund 238 Table of Contents STREETS PROJECT SUMMARY Capital Sources (1,000s) Total Wastewater Repl Fund General Fund Prior Years FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs 3,150 150 - 3,000 - - - - - 888 888 - - - - - - - Water Fund 6,844 2,070 20 3,350 1,144 - 260 - - Wastewater Fund 1,720 1,212 68 - 440 - - - - Solid Waste - Residential 2 2 - - - - - - - Roadway and Maint. Fund 63,945 4,189 10,782 24,740 4,245 345 6,700 12,944 - Future Growth Funding 34,849 - - 5,396 11,156 - 11,547 6,750 - Roads SDF 53,862 1,941 23,541 1,593 10,806 - 15,981 - - Investment Income 36 36 - - - - - - - Miscellaneous 607 - 607 - - - - - - Total Sources $ 1,172,178 $ 130,053 $ 364,359 $ 144,909 1,718 $ 298,077 73,467 $ 84,927 Total Operation and Maintenance Impact - 238 258 265 275 - Total Revenue - - - - - - $ 74,668 $ $ Operation and Maintenance Impact (1,000s) Net Additional Cost $ 239 - $ 238 $ 258 $ 265 $ 275 $ - Table of Contents STREETS PROJECT DETAIL ST0540 – Ocotillo Rd – Greenfield to Higley Project Priority: 3.00 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 Riggs 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 ST1200 – Power Rd – Guadalupe to SR202 Project Priority: 2.00 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 Ocotillo Road to Merlot Street, potentially reducing from six lanes to four lanes south of Chandler Heights. Also includes a 12" waterline in Chandler Heights. Design and construction to 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 twoway center left turn lane, bike lanes, sidewalks and street lights; a traffic signal with ADA improvements at Layton Lakes and Lindsay; fiber conduit and cable from S. Layton Lakes Blvd to Spur Road and 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 Power Road to full major arterial standards in accordance with the Maricopa Association of Governments (MAG) Regional Transportation Plan approved by voters as Proposition 400 in 2004. Improvements will include six lanes, raised median, bike lanes, landscaping, sidewalks, and street lighting. The work will be coordinated with other intersecting arterial projects. Also, includes 5,260 linear feet of a 16” ductile iron pipe (water) from Elliot Road to Warner Road and fiber conduit and cable from Elliot Road to San Tan Freeway. 240 Table of Contents STREETS PROJECT DETAIL ST1380 – Elliot and Cooper Intersection Project Priority: 3.00 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 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. 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 construction of intersection turn lanes and signal operation modifications to help increase safety and reduce congestion. Project scope may include reconstruction of medians to mitigate existing negative left turn offsets, conversion to protected only left turn signal operation, extension of the left turn pocket length, addition of dedicated right turn lane to reduce through traffic disruptions, and the addition of a right turn overlap phase to signal 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. 241 Table of Contents STREETS PROJECT DETAIL ST1600 – Railroad Crossings Improvements Project Priority: 3.00 ST1620 – Mesquite St – Lindsay to Val Vista Project Priority: 1.54 ST1710 – Val Vista Dr at Eastern Canal Bridge Project Priority: 3.00 ST1720 – Val Vista Lakes Improvements Project Priority: 2.63 ST1770 – Guadalupe Rd – Arizona to McQueen Project Priority: 2.84 ST1800 – Cooper Rd – Encinas to Baseline Project Priority: 2.37 ST1830 – Higley Rd – North of Elliot Project Priority: 1.54 ST1850 – Greenfield at Knox Right Turn Lane Project Priority: 3.00 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. 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. Major reconstruction of deteriorated asphalt pavement on Cooper Road from Encinas Street to Baseline Road. Additional improvements will include minor traffic signal work at Houston Road and the installation of a 12” PVC water line. 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. 242 Table of Contents STREETS PROJECT DETAIL ST1870 – McQueen and Elliot Intersection Project Priority: 1.37 ST1890 – Chandler Heights - Recker to Power Project Priority: 3.00 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: 2.68 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. 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 FY2021. 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 FY2021. ST1980 – Market and San Tan Village Intersection Project Priority: 2.00 ST1990 – Higley and Inverness Intersection Project Priority: 1.46 ST2010 – Higley and Queen Creek Intersection Project Priority: 2.00 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 FY2021. 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 FY2021. 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 FY2021. 243 Table of Contents STREETS PROJECT DETAIL ST2101 – Bus Stop Shelter Replacements Project Priority: 1.83 ST2102 – Safe Route Enhancements Project Priority: 2.53 ST2104 – Higley and Germann Intersection Project Priority: 3.00 ST2105 – School Safety and Congestion Improve Project Priority: 2.37 ST2110 – Cooper and Madera Park Intersection Project Priority: 3.00 ST2111 – 148th St - Spur to Appleby Project Priority: 3.00 ST2116 – Melody and Pioneer Improvements Project Priority: 2.53 ST2117 – KA-LO Park Improvements Project Priority: 2.70 ST2119 – Mews Road – Higley to ½ Mile East Project Priority: 2.63 ST2120 – Higley and Riggs Intersection Project Priority: 2.70 ST2122 – Hearne and Gilbert Crosswalks Project Priority: 2.46 Remove and replace 28 old and obsolete bus shelters and pads to new standards. Design and construction of safe route improvements at various locations for the use of alternative methods of transportation including bikes, pedestrians, and other micromobility devices. 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. 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 TOG standards. Project scope includes curb and gutter, street lights, sidewalk, and a new water line. Design and construction of full roadway improvements to residential standards. Project scope includes curb and gutter, sidewalk on one side, streetlights, sub-base, asphalt, and new water line. 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. 244 Table of Contents STREETS PROJECT DETAIL ST2123 – Guadalupe and Oak Access Assessment Project Priority: 2.70 ST2124 – San Tan Village and SR202 Intersection Project Priority: 2.83 ST2126 – Stacey Rd – Higley to 172nd Project Priority: 2.32 ST2130 – Somerton Blvd – Williams Fld to Recker Project Priority: 1.70 ST2135 – Higley Rd – Warner to Amber Lane Project Priority: 2.51 ST2136 – Canal Crossings Access Study Project Priority: 1.92 Assessment of current access at the intersection of Guadalupe Road and Oak Street and create concepts for different access options. Design and construction to convert a northbound thru lane into an additional northbound left turn lane at the intersection of SR202 westbound on-ramp and San Tan Village Parkway. Design and construction of Stacey Road from Higley Road to 172nd Street to new residential standards. Improvements will include sub-base, asphalt, sidewalks, curb and gutter, and lighting. Design and construction of Somerton Boulevard from Williams Field to Recker Road to collector street standards. Design and construction of roadway improvements to eliminate the scallop condition on Higley Road from Amber Lane to Warner Road. Scope includes half street improvements on east side of Higley Road to major arterial standards, right turn lanes, positive offsets and intersections, raised medians, bike lanes, streetlights, fiber conduit, cable and re-striping of Higley Road. Study the feasibility of canal culvert crossing for emergency and recycling access at various locations in the Town. 245 Table of Contents TRAFFIC CONTROL PROJECT LOCATOR 246 Table of Contents TRAFFIC CONTROL PROJECT SUMMARY Capital Expenses (1,000s) Prior Years Total FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs Advanced Fiber System - Phase 5 TS1330 4,077 - - - - - 4,077 - - Advanced Fiber System - Phase 6 TS1340 3,006 - - - - - 3,006 - - Recker and Galveston Signal TS1440 685 40 645 - - - - - - Recker and Somerton Signal TS1450 766 132 634 - - - - - - Williams Field and Wade Signal TS1460 807 41 766 - - - - - - Williams Field and Somerton Signal TS1470 754 232 522 - - - - - - Riggs and Recker Signal TS1500 916 - 916 - - - - - - Recker and Warner Signal TS1570 575 - 575 - - - - - - Recker and Ocotillo Signal TS1580 1,081 4 1,077 - - - - - - Higley and Coldwater Signal TS1620 1,648 - - - 1,648 - - - - Smart Signal Control System TS1700 7,171 668 120 - - - 6,383 - - American Heroes and Gilbert Signal TS1920 882 266 616 - - - - - - Fiber Optic Strategic Build Out TS1940 27,571 338 13,869 6,682 6,682 - - - - Advanced Mid-Block Detection TS1942 50,058 - - - 8,343 8,343 8,343 25,029 - Higley and Bridges Signal TS1943 871 101 770 - - - - - - Higley and Morrison Ranch Signal TS1944 1,493 96 1,397 - - - - - - Lindsay and Layton Lakes Signal TS1945 627 301 326 - - - - - - Cooper and Velero Signal TS1946 1,199 5 - - 1,194 - - - - Val Vista and Melrose Signal TS1947 759 234 525 - - - - - - Val Vista and Boston Signal TS1948 900 41 859 - - - - - - Recker Road Conduit and Fiber TS1949 690 573 117 - - - - - - Ray and Sanders Signal TS1950 1,775 - - - 1,775 - - - - Germann and Silverado Signal TS1951 724 - - 724 - - - - - Advance Detection Safety Improve Ph 2 TS1952 4,045 - 4,045 - - - - - - Ray and Catalina Signal TS1953 1,961 - - - 1,961 - - - - ITS Network Master Plan TS1954 458 - - 458 - - - - - Trail Crossing Improvements TS1955 1,489 - - 1,489 - - - - - School Zone Flashers and Signs TS1956 447 - - 447 - - - - - Baseline and Claiborne Access Imp TS1957 150 - - 150 - - - - - Signal Inventory Study TS1958 393 - 393 - - - - - - TSMO Plan Update TS1959 393 - - - - - - 393 - Mid Block Traffic Counter TS1960 1,946 - - - - 1,946 - - - Signal Pre-emption Update TS1962 1,818 - - 1,818 - - - - - Intersection Signal Program ISP 14,480 - - 1,448 1,448 1,448 1,448 7,240 1,448 3,072 $ 28,172 $ 13,216 $ 23,051 $ 11,737 $ 23,257 Total Capital Expenses Capital Sources (1,000s) $ 136,615 $ $ 32,662 $ 1,448 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Prior Years FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs 2022 GO Bonds (Transport) 44,057 138 13,869 6,682 15,025 8,343 - - - 26/28 Potential StreetBond 33,372 - - - - - 8,343 25,029 - Federal Funds 3,032 - 3,032 - - - - - - Federal Grant 432 - - 432 - - - - - Developer Contribution 678 678 - - - - - - - CIP O/S Revolving Fund - (444) 162 282 - - - - - 200 200 - - - - - - - Roadway and Maint. Fund 21,849 1,136 2,690 4,372 - 1,946 11,312 393 - Signal SDF 28,284 1,364 8,419 1,448 3,315 1,448 3,602 7,240 1,448 Future Growth Funding 4,711 - - - 4,711 - - - - 3,072 $ 28,172 $ 13,216 $ 23,051 $ 11,737 $ 23,257 Total Operation and Maintenance Impact - 13 14 16 16 - Total Revenue - - - - - - General Fund Total Sources $ 136,615 $ $ 32,662 Operation and Maintenance Impact (1,000s) Net Additional Cost $ 247 - $ 13 $ 14 $ 16 $ 16 $ - $ 1,448 Table of Contents TRAFFIC CONTROL PROJECT DETAIL TS1440 – Recker and Galveston Signal Project Priority: 3.00 TS1450 – Recker and Somerton Signal Project Priority: 3.00 TS1460 – Williams Field and Wade Signal Project Priority: 3.00 TS1470 – Williams Field and Somerton Signal Project Priority: 3.00 TS1500 – Riggs and Recker Signal Project Priority: 2.00 TS1570 – Recker and Warner Signal Project Priority: 3.00 TS1580 – Recker and Ocotillo Signal Project Priority: 1.46 TS1700 – Smart Signal Control System Project Priority: 3.00 TS1920 – American Heroes and Gilbert Signal Project Priority: 3.00 TS1940 – Fiber Optic Strategic Build Out Project Priority: 1.53 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 Blvd 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 minor arterial traffic signal at the intersection of Williams Field Road and Somerton Blvd 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 Riggs Road and Recker Road / Clubhouse Drive 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 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 an arterial traffic signal at the intersection of Recker Road and Ocotillo Road and connection to the signal system. Construction of intersection ramps to comply with Public Right-of-Way Accessibility Guidelines (PROWAG). Install an adaptive signal timing system and associated equipment at nine intersections in the San Tan Village Mall area: Williams Field Road at San Tan Village Parkway, Market Street, Loop 202, and Parkcrest Street; and San Tan Village Parkway at Coronado Street, Mall Entry, Market Street, Loop 202 and Discovery Park. This project will also include a traffic signal at San Tan Village Parkway and Boston Street. 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. 248 Table of Contents TRAFFIC CONTROL PROJECT DETAIL 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 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 TS1958 – Signal Inventory Study Project Priority: 2.37 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. 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. Study and inventory of mast arms to determine lengths, compliance with the current Manual of Uniform Traffic Control Devices (MUTCD), priority replacements and costs of noncompliant mast arms. 249 Table of Contents MUNICIPAL FACILITIES PROJECT LOCATOR 250 Table of Contents MUNICIPAL FACILITIES PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs Transfer Station MF0320 7,741 - - - - - - 7,741 - Public Safety Training Facility MF0400 97,003 94,618 2,385 - - - - - - Municipal Center I Renovation MF0530 19,855 17,427 2,428 - - - - - - Adaptive Response Unit 2 (ARU-2) MF2160 1,300 - - - - 1,300 - - - Topaz Radio Infrastructure MF2230 14,925 7,220 2,073 857 806 575 635 2,759 - Adaptive Response Unit 1 (ARU-1) MF2290 1,200 - 1,200 - - - - - - Utility Billing System Replacement MF2310 4,480 1,404 3,076 - - - - - - Fleet Maintenance Facility Rehab MF2350 1,336 1,314 22 - - - - - - Public Safety Roof Replacement MF2360 2,581 - 2,581 - - - - - - PD Information System Replacement MF2400 3,410 3,220 190 - - - - - - North Area Service Center Paving MF2410 2,253 - - 2,253 - - - - - South Area Service Center Paving MF2420 1,221 - - 1,221 - - - - - NASC Fuel Storage Tank Replacement MF2440 1,549 112 1,227 210 - - - - - Comprehensive Needs Assessment MF2460 668 214 454 - - - - - - Public Safety Center Expansion MF2470 29,315 - - 29,315 - - - - - Police Dispatch Center Expansion MF2480 19,719 2,276 17,443 - - - - - - Advocacy Center MF2490 33,501 127 33,374 - - - - - - Fire Station 4 Rebuild MF2510 11,624 - 215 11,409 - - - - - System Development Fee Study MF2520 366 - 122 - - - 122 122 - Crime Lab MF2524 60,994 123 32 - 4,494 56,345 - - - Traffic Operations Center MF2526 15,679 60 1,940 13,679 - - - - - Primary EOC Renovation MF2527 7,752 522 7,230 - - - - - - SASC Oil Separator Repair MF2530 110 10 100 - - - - - - Civic Center Parking Lot Rehab MF2531 1,027 566 461 - - - - - - SASC Vehicle Service/Repair Facility MF2532 731 2 729 - - - - - - Fuel Stations Shade Structures MF2533 658 - 658 - - - - - - Fuel Dispensing Pump Replacement MF2534 617 2 615 - - - - - - Park and Ride Facility Relocation MF2535 2,897 - 273 2,624 - - - - - Fire Station 11 Remodel MF2536 7,371 - 222 2,514 - - 4,635 - - Fire Station 5 Remodel MF2537 7,514 - - 1,516 - - - 5,998 - Fire Station 8 Remodel MF2538 6,275 - - - - 1,410 - 4,865 - Fire Station 2 Remodel MF2539 7,578 - - - - - 1,451 6,127 - SASC Access Improvements MF2540 718 - 250 468 - - - - - FIre Station 1 Remodel MF2541 12,649 - - - 2,123 - - 10,526 - Fire Station 3 Remodel MF2542 9,365 - - - - - - 9,365 - Fire Station 10 Remodel MF2543 7,051 - - - - - - 1,001 6,050 Fire Station 7 Remodel MF2544 7,206 - - - - - - - 7,206 Fire Station 9 Remodel MF2545 6,217 - - - - - - - 6,217 Fire Administration Remodel MF2546 3,853 - 3,853 - - - - - - SASC Space Needs Master Plan MF2547 413 - - 413 - - - - - Fire Station 6 Remodel MF2550 6,923 - - 1,431 - - - 5,492 - Electric Charging Stations Conversion MF2551 300 - 300 - - - - - - 129,217 $ 83,453 $ 67,910 7,423 $ 59,630 6,843 $ 53,996 $ 19,473 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Capital Expenses $ 427,945 TRUE Capital Sources (1,000s) Total 2009 PFMPC Bonds 24/26 Potential P.S. Bonds $ $ Prior Years FY 2024 FY 2025 FY 2026 14,496 14,496 - - 56,345 - - - 2020 GO Pub Safety Bonds 65,454 65,454 - Federal Funds 22,952 14 22,938 CIP Outside Sources 2,956 59 273 251 $ Beyond 10 Years 6-10 Yrs FY 2027 FY 2028 - - - - - - 56,345 - - - - - - - - - - - - - - - 2,624 - - - - - Table of Contents MUNICIPAL FACILITIES PROJECT SUMMARY Capital Sources (1,000s) Total Prior Years FY 2024 4,496 463 100,370 16,131 CIP O/S Revolving Fund General Repl Fund Beyond 10 Yrs FY 2025 FY 2026 FY 2027 4,033 - - - - - - 8,144 11,409 - - 4,635 41,289 18,762 FY 2028 Years 6-10 Fleet Repl Fund 1,549 112 1,227 210 - - - - - General Fund 89,811 26,548 31,425 18,065 6,870 1,591 1,650 2,951 711 Water Fund 2,613 461 1,031 1,121 - - - - - Wastewater Fund 1,739 404 913 422 - - - - - Solid Waste - Residential 10,063 886 1,274 162 - - - 7,741 - Solid Waste - Commercial 130 32 13 85 - - - - - Roadway and Maint. Fund 16,070 60 1,977 14,033 - - - - - Fleet Fund 124 13 111 - - - - - - Env. Compliance Fund 20 - - 20 - - - - - Police SDF 17,974 222 6,042 9,215 418 298 340 1,439 - Fire SDF 3,906 72 1,565 144 135 1,396 118 476 - 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 Investment Income 22 22 - - - - - - - Miscellaneous 6,153 3,768 2,385 - - - - - - Total Sources $ 427,945 129,217 $ 83,453 $ 67,910 7,423 $ 59,630 6,843 $ 53,996 $ 19,473 Total Operation and Maintenance Impact - 637 2,451 2,524 4,222 - Total Revenue - - - - - - $ $ $ Operation and Maintenance Impact (1,000s) Net Additional Cost $ 252 - $ 637 $ 2,451 $ 2,524 $ 4,222 $ - 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: 1.68 MF2290 – Adaptive Response Unit 1 (ARU-1) Project Priority: 1.54 MF2310 – Utility Billing System Replacement Project Priority: 3.00 MF2350 – Fleet Maintenance Facility Rehab Project Priority: 3.00 MF2360 – Public Safety Roof Replacement Project Priority: 1.37 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 will include the remodeling of the existing facilities in order to improve the function and use of the facility based upon current and future demand. 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. The addition of an engine company and personnel to supplement the north area of Gilbert to meet service needs for the northern response areas. Replacement of the software application used to manage utility bill accounts for water, wastewater and solid waste. 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 non-functional 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. Install a foam roof over the Public Safety Facility, approximately 175,000 square feet, which was constructed in 2003. 253 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2400 – Police Information System Replacement Project Priority: 3.00 MF2440 – NASC Fuel Storage Tank Replacement Project Priority: 2.35 MF2460 – Comprehensive Needs Assessment Project Priority: 3.00 MF2480 – Police Dispatch Center Expansion Project Priority: 2.52 MF2490 – Advocacy Center Project Priority: 2.70 MF2510 – Fire Station 4 Rebuild Project Priority: 1.00 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. Study to assess how existing Town of Gilbert facilities accommodate current service needs and how they can be optimized for short term and projected long-term staffing as well as associated resource requirements. This assessment will be based upon current environment for service(s) delivery. This effort will identify short term solutions for impending space shortages. This document will also support future Facilities Master Plan which will identify long term solution for space optimization. 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 building 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. 254 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2520 – System Development Fee Study Project Priority: 1.17 MF2524 – Crime Lab Project Priority: 1.83 MF2526 – Traffic Operations Center Project Priority: 2.13 MF2527 – Primary EOC Renovation Project Priority: 2.21 MF2530 – SASC Oil Separator Repair Project Priority: 2.52 MF2531 – Civic Center Parking Lot Rehab Project Priority: 2.37 MF2532 – SASC Vehicle Service/Repair Facility Project Priority: 2.01 As required by Arizona Revised Statute, updates of Land Use Assumptions, Infrastructure Improvements Plan and System Development Fees are required every five years. 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. Design and construction of a new Traffic Operations Center (TOC). The project includes an assessment to evaluate the existing facility located at Lindsay Rd 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. Design and construction for the conversion of the former wash bay located at the South Area Service Center into a vehicle service repair facility. 255 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2533 – Fuel Stations Shade Structures Project Priority: 2.01 MF2534 – Fuel Dispensing Pump Replacement Project Priority: 1.84 MF2535 – Park and Ride Facility Relocation – Heritage District Project Priority: 2.17 MF2536 – Fire Station 11 Remodel – Riggs and Higley Project Priority: 1.54 MF2540 – SASC Access Improvements Project Priority: 1.84 MF2546 – Fire Administration Remodel – Civic Center Project Priority: 2.01 MF2551 – Electric Charging Stations Conversion Project Priority: 2.46 Design and installation of the fuel shade structures to reduce fuel pump damage due to sun exposure. Shade structure should support preventing weather conditions from damaging the electrical control panels, pumps, and displays. 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. Study, design and construction of a new Park and Ride Facility to relocate and replace the current 531 Express Route Park and Ride location in the Heritage District, currently located on south west corner of Page Avenue and Ash Street. Design and construction of the Fire Station 11 remodel. The scope of this project includes four main components. First is the remodel and refresh of the interior and exterior infrastructure and finishes. This includes but is not limited to concrete repair, bathroom/kitchen/storage cabinets and countertops, flooring and aging building infrastructure. The second part is the feasibility of the climate-controlled fitness room addition. Third is the remodeling of the existing male and female locker rooms into individual bathrooms (Diversity, Equity, and Inclusion initiative). Fourth is the feasibility of adding two bedrooms to the station. The existing size of station no. 11 is 10,121 square feet. Assessment, design and construction of the improvements to South Area Service Center Yard (SASC) to improve the safety from the employee parking lot. Project elements should include adding crosswalk with lighting and modifications to the entrance with additional badge readers on the right-hand side of drive through gates. Design and construction of the Fire Admin remodel following the expansion of the Emergency Operation Center (EOC) renovation and upgrades. This project will integrate the Fire Admin space with the newly built EOC and allow for shared and more efficient use of numerous locations. The approximate size of the area to be remodeled is 5,500-7,500 square feet. This project will convert existing charging stations into smart electric vehicle charging technology, as well as examine the potential for additional infrastructure and its implementation. The currently installed charging stations at two locations are obsolete and does not allow for any data gathering, analysis, maintenance and monitoring to optimize energy consumption and for increased efficiency. 256 Table of Contents REDEVELOPMENT PROJECT LOCATOR Gilbert Road Vaughn Ave. Elliot Road 257 Table of Contents REDEVELOPMENT PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs Parking Garage 3 RD1190 46,603 - 46,603 - - - - - - Phoenix Avenue Pedestrian Mall RD1210 7,233 96 7,137 - - - - - - Powerline Trail Beautification RD2090 7,807 - - - - - - 7,807 - Transportation Improvements RD2110 7,986 7,067 919 - - - - - - Intersection Study RD2120 623 385 238 - - - - - - Ash Street Re-Alignment RD2130 7,980 - - 7,980 - - - - - Paseo Pedestrian and Bike Route RD2160 493 456 37 - - - - - - The Living Room Plaza RD2170 25,991 - - 2,688 23,303 - - - - Vaughn Ventilator RD2190 33,679 7,126 26,553 - - - - - - Parking Master Plan Update RD2200 315 197 118 - - - - - - The Neighborhood Park RD2210 3,336 - - - - - - 3,336 - Gilbert Road Median Improvements RD2220 2,904 - 2,904 - - - - - - Utility Infrastructure Study RD2260 257 244 13 - - - - - - Heritage Center Site and ADA Improv RD2261 1,229 132 70 1,027 - - - - - ADA Sidewalk Repairs RD2262 1,972 1,405 567 - - - - - - Passenger Loading Zones RD2263 1,516 299 - - - - 1,217 - - University Building 4th Floor Imp RD2265 4,695 3,821 874 - - - - - - West Commercial Alley Improvements RD2266 5,033 - - - - - 1,632 3,401 - Fancy Hat Street Improvements RD2267 5,326 - - - - - 1,904 3,422 - Water Tower Way - South Ash Phase RD2268 4,986 - 936 4,050 - - - - - Water Tower Way - Core Phase RD2269 7,683 - - 1,126 6,557 - - - - Veterans Memorial Pedestrian Bridge RD2270 14,002 - - - - - - 14,002 - Water Tower Way - North Alley Phase RD2271 2,488 - - - - - - 2,488 - 21,228 $ 86,969 $ 16,871 TRUE TRUE TRUE Total Capital Expenses $ 194,137 $ TRUE Capital Sources (1,000s) Total Prior Years FY 2024 FY 2025 $ 29,860 TRUE $ - TRUE FY 2026 FY 2027 $ 4,753 $ TRUE FY 2028 34,456 $ TRUE - TRUE Beyond 10 Years 6-10 Yrs 2017 GO Bonds 9,821 6,107 3,714 - - - - - - 2022 GO Bonds (Transport) 85,219 49 78,971 6,199 - - - - - 24/26 Potential Parks Bond 7,807 - - - - - - 7,807 - 26/28 Potential StreetBond 26,849 - - - - - 3,536 23,313 - CDBG 3,201 1,537 637 1,027 - - - - - 108 108 - - - - - - - CIP Outside Sources CIP O/S Revolving Fund 913 167 746 - - - - - - Water Repl Fund 1,572 700 - 872 - - - - - General Fund 12,847 11,416 1,431 - - - - - - 909 - - 909 - - - - - Wastewater Fund Roadway and Maint. Fund 15,305 1,063 1,292 5,176 6,557 - 1,217 - - Future Growth Funding 3,336 - - - - - - 3,336 - Private Fund 25,991 - - 2,688 23,303 - - - - Miscellaneous 259 81 178 - - - - - - Total Sources $ 194,137 21,228 $ 86,969 $ 16,871 $ $ 29,860 $ - $ 4,753 $ 34,456 Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact - 38 161 161 161 - Total Revenue - 200 200 200 200 - (162) $ (39) $ (39) $ (39) $ - Net Additional Cost $ 258 - $ $ - Table of Contents REDEVELOPMENT PROJECT DETAIL RD1190 –Parking Garage 3 – Heritage District Project Priority: 1.99 RD1210 – Phoenix Avenue Pedestrian Mall – Heritage District Project Priority: 3.00 RD2110 –Transportation Improvements – Heritage District Project Priority: 3.00 RD2120 – Circulation Plan – Heritage District Project Priority: 2.68 RD2160 – Paseo Pedestrian and Bike Route – Heritage District Project Priority: 2.83 RD2190 – Vaughn Ventilator – Heritage District Project Priority: 2.30 RD2200 – Parking Master Plan Update – Heritage District Project Priority: 3.00 RD2220 – Gilbert Road Median Improvements – Heritage District Project Priority: 2.84 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. Study to evaluate the existing circulation and transportation infrastructure within the Heritage District and to identify future transportation needs for the area based on the projected build out of the Heritage District. 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. 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. 259 Table of Contents REDEVELOPMENT PROJECT DETAIL RD2260 –Utility Infrastructure Study – Heritage District Project Priority: 3.00 RD2261 – Heritage Center Site and ADA Imp – Heritage District Project Priority: 2.53 RD2262 –ADA Sidewalk Repairs – Heritage District Project Priority: 3.00 RD2265 – University Building 4th Floor Imp – Heritage District Project Priority: 3.00 RD2268 – Water Tower Way South Ash Phase – Heritage District Project Priority: 1.53 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. Design and construction to improve the exterior areas of the building to provide better access, lighting, signage and required American with Disabilities Act (ADA) upgrades. Scope of work includes mitigating drainage issues in the courtyard, play area and around the building. Design and construction of ADA improvements in alignment with the 2018 Heritage District ADA Assessment Report 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 design and 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. Design and construction to create a safe route for pedestrians and cyclist on Ash Street south of the railroad tracks to Elliot Road. Water Tower Way - South Ash Phase will serve as the southern connection of Water Tower Way to the Heritage District. Scope includes the modification of the existing street layout to included designated on-street parking on one side, re-striping of the street to accommodate sharrows, improving sidewalks, upgrading landscaping, street furniture, lighting, signage and public art. 260 Table of Contents STORM WATER PROJECT LOCATOR 261 Table of Contents STORM WATER PROJECT SUMMARY Capital Expenses (1,000s) Prior Years Total FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs Sonoqui Wash Restoration SW0070 8,436 - - - - - - 8,436 - Hunt Highway Channel Protection SW0100 5,486 - - - - - 5,486 - - 2023 Storm Water Master Plan SW0120 650 56 594 - - - - - - Nichols Park Basin Improvements SW0121 765 - - - 765 - - - - Crossroads SW Pump Station Rehab SW0124 723 - 723 - - - - - - Riggs Road Channel Restoration SW0125 25,866 - - - - - 25,866 - - Drywell Inspection and Rehab SW0126 244 - 244 - - - - - - Village II SW Pump Station Rehab SW0127 714 4 710 - - - - - - Vaughn SW Pump Station Rehab SW0128 967 - 967 - - - - - - Nichols SW Pump Station Rehab SW0129 410 - 410 - - - - - - Freestone SW Pump Station Rehab SW0130 586 6 580 - - - - - - Houston Ave Storm Drain Rehab SW0131 593 - 593 - - - - - - Val Vista Lakes Storm System Rehab SW0132 1,169 - 97 292 780 - - - - - $ 31,352 Total Capital Expenses $ 46,609 $ 66 TRUE TRUE Capital Sources (1,000s) Total Prior Years 26/28 Potential StreetBond 25,866 548 Env. Compliance Repl Fund Env. Compliance Fund State Grant Total Sources $ $ 4,918 TRUE $ 292 TRUE $ 1,545 TRUE $ TRUE $ TRUE 8,436 TRUE TRUE Beyond 10 Years 6-10 Yrs FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 - - - - - 25,866 - - - 548 - - - - - - 4,614 10 3,532 292 780 - - - - 15,581 56 838 - 765 - 5,486 8,436 - - $ 31,352 46,609 $ 66 $ 4,918 $ 292 $ 1,545 $ $ 8,436 Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact - 119 149 149 149 - Total Revenue - - - - - - Net Additional Cost - $ $ 262 - $ 119 $ 149 $ 149 $ 149 $ - $ - Table of Contents STORM WATER PROJECT DETAIL SW0120 – 2023 Storm Water Master Plan Project Priority: 3.00 SW0124 – Crossroads SW Pump Station Rehab Project Priority: 3.00 SW0126 – Drywell Inspection and Rehab Project Priority: 2.37 SW0127 – Village II SW Pump Station Rehab Project Priority: 3.00 SW0128 – Vaughn SW Pump Station Rehab Project Priority: 3.00 SW0129 – Nichols SW Pump Station Rehab Project Priority: 2.37 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. Design and construction for the rehabilitation of Crossroads Storm Water Pump Station to include the purchase and installation of a generator and methane sensor, trash rack in the wet well, conduit and fiber optic cable to the pump station, enclosures and related infrastructure and equipment. This project is located at Santan Village Parkway north of Ray Rd at the southeast corner of Crossroads Park. Study, design, and construction to provide inspection, testing and rehabilitation of storm water drywells throughout town to determine rehabilitation required to restore the drywells to optimal performance. Phase One of this project includes percolation testing of the impacted drywells and determination of the most appropriate method of rehabilitation. Phase Two will be the rehabilitation and restoration of these drywells to optimal service condition. Design and construction to provide rehabilitation to Village II Storm Water Pump Station as 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. In addition, the scope of work will include the design and construction of the fiber optic network to the pump station including conduit, fiber optic cable, enclosures, and related infrastructure and equipment. 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 Nichols 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. Design and construction for the rehabilitation of Freestone Storm Water Pump Station as 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. In addition, the scope of work will include the design and construction of the fiber optic network to the pump station, including conduit, fiber optic cable, enclosures, and related infrastructure and equipment. 263 Table of Contents STORM WATER PROJECT DETAIL SW0131 – Houston Ave Storm Drain Rehab – Gilbert to Palm Project Priority: 2.67 SW0132 – Val Vista Lakes Storm System Rehab Project Priority: 2.83 Study to assess the condition of rubber gasketed reinforced concrete pipe (RGRCP) including recommendations for rehabilitation, repair, or replacement of the existing storm water pipeline located generally east of Gilbert Road along Houston Ave. Study, design and construction of rehabilitation and restoration improvements for existing stormwater infrastructure in the Val Vista Lakes neighborhood. 264 Table of Contents WATER PROJECT LOCATOR 265 Table of Contents WATER PROJECT SUMMARY Capital Expenses (1,000s) Prior Years Total FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs Site 34 Well and Reservoir WA0270 27,289 1,086 8,974 - - - - 17,229 - Site 30 Well Equip/Reservoir Build WA0620 21,942 21,498 444 - - - - - - Zone 2 to Zone 4 Interconnect WA0670 2,002 4 1,998 - - - - - - Site 31 Well Development WA0710 6,571 5,232 1,339 - - - - - - Site 33 Well Development WA0800 5,721 15 5,706 - - - - - - Site 20B Well Development WA0810 7,396 962 6,434 - - - - - - Water Rights - WMAT Settlement WA0830 12,747 - 12,747 - - - - - - Site 32 Well and System Connections WA0880 9,335 668 8,667 - - - - - - Water Rights - Phase 2 WA0940 36,843 18,605 5,346 12,892 - - - - - Power Rd Water Line WA1120 4,655 - - - 4,655 - - - - Tankersley Water System Area I WA1180 8,541 7,159 1,382 - - - - - - Water Rights Resiliency and Capacity WA1200 46,851 - - - - - - 46,851 - Site 20 Reservoir Construction WA1230 20,611 922 19,689 - - - - - - Tankersley Water System Area II WA1310 12,022 485 11,537 - - - - - - Tankersley Water System Area V WA1320 15,362 925 14,437 - - - - - - Tankersley Water System Area III/IV WA1330 15,959 - - - - - - 15,959 - Tankersley Water System Area VI WA1340 2,987 - - - - - 2,987 - - Tankersley Water System Area VII/VIII WA1350 12,664 - - - - - 12,664 - - Site 21 and 22 Blending Control Vault WA1370 758 662 96 - - - - - - Zones 1 and 2 Split Valves WA1410 2,529 5 437 1,148 - - 939 - - Gilbert Rd Water Line WA1440 4,763 3,856 907 - - - - - - Transmission Main Assessment Phase 1 WA1450 332 - 332 - - - - - - Higley Rd Water Line WA1460 3,595 147 3,448 - - - - - - Islands Water Line Replacement WA1470 73,464 - - - - - 73,464 - - Site 25 Arsenic Mitigation WA1480 3,441 - - - - - - 3,441 - Cathodic Protection Assessment WA1490 941 - 941 - - - - - - Pony Lane Water Line Replacement WA1510 11,012 - - 11,012 - - - - - 148th St Water Line WA1530 886 - 886 - - - - - - Lindsay Rd Water Line WA1540 3,643 - - - - 3,643 - - - Vulnerability Assessment/ERP Phase 2 WA1542 396 4 392 - - - - - - Tankersley Water System Area IX WA1545 11,115 - - - - - 11,115 - - Transmission Main Assessment Phase 2 WA1546 7,990 7,434 556 - - - - - - Zone 1 System Connectivity WA1547 2,410 20 2,390 - - - - - - Site 8 Condition Repair WA1557 2,752 137 106 - - - 2,509 - - NWTP SCADA/I&C Support Services WA1579 122 40 82 - - - - - - NWTP South Reservoir Improvements WA1582 10,840 2,043 8,797 - - - - - - Integrated Water Resources Master Plan WA1584 2,436 1,097 114 - - 1,225 - - - NWTP Upgrades and Reconstruction WA1589 545,230 42,660 436,986 65,584 - - - - - Well Site 3 Consolidated Canal Line WA1590 764 400 364 - - - - - - ICPMS Instrument Replacement WA1593 323 - 323 - - - - - - SVWTP Raw Water Cathodic Protection WA1594 5,672 2 5,670 - - - - - - Power Rd Water Line WA1595 454 8 446 - - - - - - Water Rights Bartlett Lake Modification WA1596 17,385 - - - - - 5,795 11,590 - ACP Water Line Replacements WA1597 200,270 - - - - 6,125 8,893 20,626 164,626 Stratland Estates Utility Separation WA1600 616 30 586 - - - - - - Guadalupe Rd Water Line Abandonment WA1601 1,012 3 1,009 - - - - - - Site 21 Booster Upgrades WA1603 3,622 2 3,620 - - - - - - 144th St Water Line WA1604 1,772 - - - - 1,772 - - - NWTP Electrical Building A Rehab WA1607 2,044 181 1,863 - - - - - - Well Siting Analysis Phase 1 WA1608 1,093 6 1,087 - - - - - - Site 36 Well Development WA1609 8,976 - 8,976 - - - - - - Site 37 Well Development WA1610 8,976 - 8,976 - - - - - - Site 38 Well Development WA1611 8,976 - 8,976 - - - - - - 266 Table of Contents WATER PROJECT SUMMARY Capital Expenses (1,000s) Prior Years Total FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs Site 39 Well Development WA1612 8,976 - 8,976 - - - - - - Site 40 Well Development WA1613 8,976 - - - - - - 8,976 - Transmission Main Assessment Phase 3 WA1614 22,188 - 22,188 - - - - - - 2027 Vulnerability Assessment/ERP WA1615 274 - - - - 274 - - - 2032 Vulnerability Assessment/ERP WA1616 274 - - - - - - 274 - Lead and Copper Compliance Program WA1617 330 - 330 - - - - - - Site 5 Rehab and Tank Replacement WA1618 888 - 888 - - - - - - Transmission Main Assessment Phase 4 WA1619 9,391 - - - - 9,391 - - - SVWTP Transmission Main Assmt Phase 1 WA1620 5,833 - - - - - 5,833 - - Site 21 Reservoir Roof Replacement WA1621 1,558 - - 1,558 - - - - - Site 26 Reservoir Roof Replacement WA1622 1,459 - - - - 1,459 - - - System Arsenic Valve Replacements WA1623 3,966 - - - 3,966 - - - - Site 19 Electric & Chlorine Upgrade WA1624 4,319 - - - - - - 4,319 - Desert Sky Utilities Improvements WA1625 508 - 508 - - - - - - Site 35 Well Facility Development WA1626 8,973 - - - 843 8,130 - - - Site 41 Well Facility Development WA1627 8,973 - - - - - 843 8,130 - Site 42 Well Facility Development WA1628 8,973 - - - - - - 8,973 - Site 43 Well Facility Development WA1629 8,973 - - - - - - 8,973 - Site 44 Well Facility Development WA1630 8,973 - - - - - - - 8,973 Water Rights - SRP CAP Interconnect WA1631 8,500 - 500 500 2,500 2,500 2,500 - - Transmission Main Assessment Phase 5 WA1632 1,182 - - - - - - - 1,182 NWTP Finished Water Pump Station WA1633 12,421 - - 12,421 - - - - - Zone 1 Relief Transmission Main 1 WA1634 16,927 - - - - - - 16,927 - Zone 1 Relief Transmission Main 2 WA1635 21,579 - - - - - - 21,579 - Site 26 Booster Station Improvements WA1636 1,692 - - - - - - 1,692 - Zone 2 Relief Transmission Main 1 WA1637 5,036 - - - - - - 5,036 - Zone 2 Relief Transmission Main 2 WA1638 6,747 - - - 6,747 - - - - Water System Surge Evalualtion WA1639 3,047 - - - - - - 3,047 - Fire Flow Improvements Phase 1 WA1640 3,814 - - - - - 3,814 - - Fire Flow Improvements Phase 2 WA1641 4,408 - - - - - - 4,408 - Fire Flow Improvements Phase 3 WA1642 2,356 - - - - - - 2,356 - Fire Flow Improvements Phase 4 WA1643 4,967 - - - - - - 4,967 - Fire Flow Improvements Phase 5 WA1644 3,124 - - - - - - - 3,124 Fire Flow Improvements Phase 6 WA1645 610 - - - - - - 610 - Fire Flow Improvements Phase 7 WA1646 1,210 - - - - - - 1,210 - Fire Flow Improvements Phase 8 WA1647 272 - - - - - - - 272 Fire Flow Improvements Phase 9 WA1648 253 - - - - - - - 253 Santan Vista Condition Assessment WA1649 548 - - - - - - 548 - NWTP FWPS and Reservoir Replacement WA1650 32,771 - - - - - - 32,771 - Unidirectional Flushing Program WA1651 143 - 143 - - - - - - Cooper Rd Water Line Repair WA1652 178 - 178 - - - - - - $ 1,465,698 $ 116,298 $ 630,777 $ 105,115 $ 18,711 $ 34,519 $ 131,356 $ 250,492 $ 178,430 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Capital Sources (1,000s) Total Prior Years FY 2024 2022 WRMPC (Water SDF) 163,395 10,762 152,633 - - - - - - 2022 WRMPC (Water) 147,028 7,570 122,960 16,498 - - - - - 2007 WRMPC Bonds 13 13 - - - - - - - WRMPC - Intergov Contrib 2,836 1 2,835 - - - - - - 2016 WRMPC Bonds (SDF) 22,208 20,425 1,783 - - - - - - 2022 WRMPC (WR SDF) 15,747 - 15,747 - - - - - - 2022 WRMPC (Water R&R) 326,939 25,577 258,863 42,499 - - - - - Total Capital Expenses 267 FY 2025 FY 2026 FY 2027 Beyond 10 Years 6-10 Yrs FY 2028 Table of Contents WATER PROJECT SUMMARY Capital Sources (1,000s) Total Prior Years FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs - Potential WRMPC (WR SDF) 36,317 - - 12,892 - - - 23,425 City of Chandler 3,190 - - - - - 2,916 274 - Water Repl Fund 442,071 21,041 41,905 12,570 3,966 16,975 111,632 69,356 164,626 Water Fund 139,890 3,382 30,949 1,648 5,874 3,250 10,170 70,813 13,804 Wastewater Fund 1,652 518 248 - - 749 - 137 - Water SDF 50,341 8,404 508 15,902 4,655 3,643 - 17,229 - Water Resources SDF 20,951 18,605 2,346 - - - - - - Future Growth Funding 93,120 - - 3,106 4,216 9,902 6,638 69,258 - $ 1,465,698 $ 116,298 $ 630,777 $ 105,115 $ 18,711 $ 34,519 $ 131,356 $ 250,492 $ 178,430 Total Operation and Maintenance Impact - 327 382 382 382 - Total Revenue - - - - - - Total Sources Operation and Maintenance Impact (1,000s) Net Additional Cost $ 268 - $ 327 $ 382 $ 382 $ 382 $ - Table of Contents WATER PROJECT DETAIL WA0270 – Site 34 Well and Reservoir – Galveston and Wade Project Priority: 1.47 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: 3.00 WA0810 – Site 20B Well Development Project Priority: 3.00 WA0830 – Water Rights – WMAT Settlement Project Priority: 3.00 WA0880 – Site 32 Well and System Connections Project Priority: 2.46 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 at East Galveston Street and South Wade Drive, 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. Design and construction for the 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. Design and construction of a two million gallon per day well conversion from an existing irrigation use to a direct to system well. Extend Zone 4 to the 202 Freeway. This requires the addition of approximately one mile of 16” water line and to interconnect with an existing 16” water line at Warner and Recker Roads. Service taps may also need to be changed to provide water from Zone 4 versus Zone 2. 269 Table of Contents WATER PROJECT DETAIL WA0940 – Water Rights – Phase 2 Project Priority: 3.00 WA1180 – Tankersley Water System Area I Project Priority: 3.00 WA1230 – Site 20 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 WA1370 – Site 20 and 22 Blending Control Vault – Queen Creek and Recker Project Priority: 3.00 WA1410 – Zones 1 and 2 Split Valves Project Priority: 1.77 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. 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 3 million gallon reservoir to provide additional storage volume and booster pump station upgrades to meet growth demands within Zone 3. Scope of work will also include demolition of the existing steel reservoir, a pump to waste basin for adjacent system wells, a future onsite well and nitrate treatment if necessary to provide treatment of Zone 3 supply wells in the future. 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. Area 2 is located generally within the boundaries of Pecos Road to Germann Road and Greenfield Road to 156th Street Alignment. 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 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. 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. 270 Table of Contents WATER PROJECT DETAIL WA1440 – Gilbert Rd Water Line – Elliot to Water Tank Project Priority: 3.00 WA1450 – Transmission Main Assessment Phase 1 Project Priority: 2.52 WA1460 – Higley Road Water Line – Pecos to Vermont Project Priority: 3.00 WA1490 – Cathodic Protection Assessment Project Priority: 2.52 WA1530 – 148th St Water Line – Ocotillo to Chandler Heights Project Priority: 3.00 WA1542 – Vulnerability Assessment/ERP Phase 2 Project Priority: 2.22 WA1546 – Transmission Main Assessment Phase 2 – Western Powerline Trail Cooper to NWTP Project Priority: 3.00 WA1547 – Zone 1 System Connectivity Project Priority: 1.84 Replacement of a 50+ year old Asbestos Concrete (AC) water main connecting Well 3, including water mains in Water Tank Road and Gilbert Road. Study to develop a transmission main master condition assessment plan for pipes 16" and larger throughout the Town. Scope will include the recommendations of potential assessment technologies, required access activities, timeframe and budget for each pipe segment. The effort would produce CIP project sheets to complete future assessment activity for inclusion into the Capital Improvement Plan. Design and construction to replace existing asbestos cement pipe (ACP) water line with polyvinyl chloride (PVC) pipe along Higley Road from Pecos Road to Vermont Drive. Scope include replacement of valves, fire hydrants, re-establishment of distribution and service connections, and Asphaltic Concrete (AC) pavement impacted by construction. Originally constructed as part of the Tankersley water service area., the ACP water line from Williams Field Road south to Vermont Drive replaced in 2012 is not included in the project scope or estimate. Study to produce a report detailing condition of the cathodic protection systems and recommend priorities for future assessments and rehabilitation of such systems. Scope will include analysis and inventory of all ferrous water pipelines 12" and larger, which have cathodic protection systems. The report will provide a condition assessment of all cathodic protection systems, recommendations for future assessment and rehabilitation, identify possible issues based on trends in soil conditions, underground/overhead power and other influences. 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 every five years. This project produces documents essential to business continuity efforts. Study, design and construction for the 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. 271 Table of Contents WATER PROJECT DETAIL WA1557 – Site 8 Site Condition Repair Project Priority: 3.00 WA1579 – NWTP SCADA/I&C Support Services Project Priority: 3.00 WA1582 – NWTP South Reservoir Improvements Project Priority: 3.00 WA1584 – Integrated Water Resources Master Plan Project Priority: 3.00 WA1589 – NWTP Upgrades and Reconstruction Project Priority: 3.00 WA1590 – Well Site 3 Consolidated Canal Line Project Priority: 3.00 WA1593 – ICPMS Instrument Replacement Project Priority: 3.00 WA1594 – SVWTP Raw Water Cathodic Protection Project Priority: 3.00 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 systems at the North Water Treatment Plant. Create accurate records and baseline of all existing systems, what can be removed, and any infrastructure that can be re-purposed. Create a list of recommended projects, considering existing infrastructure, standardization of control systems, newest technologies, and remaining life of the accompanying infrastructure. Installation of TTHM stripping equipment and associated appurtenances into the south reservoir of the North Water Treatment Plant. This project will also include installation of additional required TTHM stripping equipment in the north reservoir to treat entire capacity. 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. Design and construction of a new 60 million gallon per day (mgd) surface water treatment plant on a Town owned parcel located directly east of the North Water Treatment Plant (NWTP). Scope of work includes small scale piloting and benchtop testing to determine the most viable and economical treatment alternatives prior to beginning design and construction. Design and construction for the 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 which 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. Study, design and construction for the 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 Water Treatment Plant (SVWTP). 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. 272 Table of Contents WATER PROJECT DETAIL WA1595 – Power Rd Water Line – Ray to Williams Fld Project Priority: 1.54 WA1600 – Stratland Estates Utility Separation Project Priority: 2.37 WA1601 – Guadalupe Rd Water Line Abandonment – Power to Recker Project Priority: 2.67 WA1603 – Site 21 Booster Upgrades Project Priority: 2.22 WA1607 – NWTP Electrical Building A Rehab Project Priority: 3.00 WA1608 – Well Siting Analysis Phase 1 Project Priority: 2.70 WA1609 – Site 36 Well Development Project Priority: 2.70 WA1610 – Site 37 Well Development Project Priority: 2.70 WA1611 – Site 38 Well Development Project Priority: 2.70 WA1612 – Site 39 Well Development Project Priority: 2.70 Design and construction to abandon the existing water line along the Roosevelt Water Conservation District (RWCD) Canal and Power Road just north of Williams Field Road to near Ray Road. Scope of work include relocation of existing services and coordination with City of Mesa. Investigation and remediation of water and wastewater infrastructure separation distances throughout the Stratland Estates subdivision. Design and construction to 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. 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 appropriate site and design new well locations. Design and development of a new 2 Million Gallon Per Day (MGD) well to support water system resiliency and growth. Design and development of a new 2 Million Gallon Per Day (MGD) well to support water system resiliency and growth. Design and development of a new 2 Million Gallon Per Day (MGD) well to support water system resiliency and growth. Design and development of a new 2 Million Gallon Per Day (MGD) well to support water system resiliency and growth. 273 Table of Contents WATER PROJECT DETAIL WA1614 – Transmission Main Assessment Phase 3 Project Priority: 1.84 WA1617 – Lead and Copper Compliance Program Project Priority: 3.00 WA1618 – Site 5 Rehab and Tank Replacement Project Priority: 2.70 WA1625 – Desert Sky Utilities Improvements Project Priority: 3.00 WA1631 – Water Rights – SRP CAP Interconnect Project Priority: 3.00 WA1651 – Unidirectional Flushing Program Project Priority: 3.00 WA1652 – Cooper Rd Water Line Repair Project Priority: 3.00 Rehabilitation of critical transmission mains serving Zone 2. Work will include repair or replacement of main assets; repair or replacement of system valves; assessment, rehabilitation, and repair of corrosion protection; and replacement of air release valves. Study to develop a lead service line inventory and service line replacement program in accordance to the EPA revisions to the Safe Drinking Water Act's Lead and Copper Rule. This effort will facilitate the removal of lead service lines throughout the community, if required. Design and construction of pump to waste infrastructure to include demolition of existing end of service life waste tank and reconstruction of pump-to-waste piping, valves, retention, and infrastructure. Design and construction of systems necessary to reduce or eliminate water distribution system autoflusher. Site solution will likely include an on-site disinfection system and appurtenances Participation in the design and construction by the Salt River Project (SRP), in partnership with municipalities and CAP for the SRP-CAP Interconnection Facility (SCIF). This facility would allow SRP water to be delivered into the CAP system. Gilbert's participation in the SCIF is estimated to provide 11 MGD of peaking capacity to the system by diverting recovered and future supplies to the Santan Plant. This capacity is considered resiliency capacity to offset reductions to existing CAP supplies. Study to develop recommendations for unidirectional flushing sequences and to evaluate several transmission main flushing alternatives through water quality monitoring and water quality complaint analysis. Emergency repairs of an existing 12" water main following a catastrophic failure. Work to include repair / replacement of the effected main, and asphalt removal and replacement. Future CIP in the area to rebuild intersection precludes extensive asphalt restoration. 274 Table of Contents WASTEWATER PROJECT LOCATOR 275 Table of Contents WASTEWATER PROJECT SUMMARY Capital Expenses (1,000s) Prior Years Total FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs System Relief Sewers Phase 1 WW0690 9,002 3,209 4,324 - 1,469 - - - - Candlewood Lift Station & Force Main WW0700 10,156 8,882 1,274 - - - - - - GWRP Expansion Phase 3 WW0750 46,315 45,343 972 - - - - - - South Recharge Site Phase 2 WW0770 10,508 8,531 1,977 - - - - - - Cactus Yards Recl Water Recovery Well WW0890 2,888 2,400 488 - - - - - - Aquifer Storage and Recovery Wells WW0940 9,161 73 2,204 - 6,884 - - - - Riparian Distribution Structure WW0960 10,655 7 971 - - 9,677 - - - GWRP Various Plant Improvements WW0970 27,849 3,375 14,192 4,048 3,198 3,036 - - - System Wide Force Main Retrofit WW1050 66,658 2,259 5,849 1,000 12,825 3,922 22,692 18,111 - Concrete Pipe Gravity Sewer Rehab WW1060 18,590 2,437 16,153 - - - - - - Turner Ranch Gravity Sewer Upgrade WW1070 8,496 - - - - - - 8,496 - Recker and Warner Valve Vault WW1080 715 673 42 - - - - - - Neely Activated Sludge Pump Station Repl WW1090 8,857 2,686 6,171 - - - - - - Neely Oxidation Ditch Rotor Repl WW1100 15,263 4,983 10,280 - - - - - - Neely Effluent Filter Replacement WW1110 11,518 4,753 6,765 - - - - - - Neely Odor Control System WW1130 1,828 10 1,818 - - - - - - GWRP Repair and Replacement Phase 3 WW1140 20,540 19,263 1,277 - - - - - - Layton Lakes Odor Control WW1160 2,160 1,004 1,156 - - - - - - Western Canal Odor Control WW1170 1,113 240 618 - 255 - - - - Gilbert and Ray Sewer Outfall WW1180 809 177 632 - - - - - - GWRP Expansion Phase 4 WW1200 91,805 - - - - - 91,805 - - Val Vista Reclaimed Water Line WW1210 4,349 - - 4,349 - - - - - Riggs Reclaimed Water Line WW1220 4,992 - - 4,992 - - - - - Neely Admin Building Repairs WW1231 7,189 338 1,368 - - - 5,483 - - Reservoir 3 Reclaimed Recovery Well WW1233 4,318 - - - 4,318 - - - - Higley Reclaimed Water Line WW1234 12,740 - - - 6,535 6,205 - - - 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 10,832 5,231 2,039 - - - 3,562 - - Agritopia Odor Control Site WW1243 2,741 - - - 2,741 - - - - Western Canal ACP Replacement WW1246 31 - 31 - - - - - - Manhole Rehabilitation Phase 2 WW1248 12,691 28 5,318 - 2,000 - 5,345 - - Layton Lakes/Crossroads Lift Station WW1251 3,459 4 3,455 - - - - - - Commons Lift Station Improvements WW1252 866 3 863 - - - - - - Oak Sewer Realignment WW1253 941 - - - - - 941 - - Lift Station Safety Improvements WW1254 500 61 439 - - - - - - Neely Area Parallel Relief Sewers WW1255 5,906 - - - - - 5,906 - - Greenfield Area Parallel Relief Sewers WW1256 2,953 - - - - - 2,953 - - Neely WRF Concrete Assessment WW1259 1,464 - - - - 1,464 - - - Access and Security Improvements WW1260 1,054 - - - - - - 1,054 - Site 3 Control System Replacements WW1261 150 - - - - - 150 - - Site 3 Chlorine Generation System WW1262 467 - - 467 - - - - - Higley and Ocotillo Dosing Station WW1264 467 - - 467 - - - - - Val Vista and Ocotillo Odor Control WW1265 1,385 - - - - - - 1,385 - Lindsay and Pecos Odor Control WW1266 1,391 - - - - - - 1,391 - BioFilter - Greenfield and Germann WW1267 1,594 - - - - - - 1,594 - Elliot Rd Reclaimed Line WW1268 37,299 - - - - - - 37,299 - BioFilter - Lindsay and Queen Creek WW1269 2,045 - - - - - - 2,045 - Baseline & Greenfield Gravity Line WW1270 20,931 - - - - 4,453 16,478 - - Recker & Morrison Ranch Gravity Line WW1271 1,642 - - - - 394 1,248 - - Fiesta Tech Facility Upgrades 1 WW1272 14,249 - - - - - 14,249 - - Reclaimed System Surge Evaluation WW1273 3,118 - - - 881 2,237 - - - Reclaimed Zone Split Improvements WW1274 768 - - - - - 768 - - 276 Table of Contents WASTEWATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs Charbray Reclaimed Line WW1275 1,508 - - - 1,508 - - - - Williams Field Reclaimed Line WW1276 18,252 - - - - 3,943 14,309 - - Pecos Rd Reclaimed Line WW1277 13,642 - - - - 2,904 10,738 - - SCADA & Communications Master Plan WW1278 334 - - - 334 - - - - GWRP - Flow Monitoring Program WW1279 243 - - - - - - - 243 Reclaimed Control Valve Upgrades WW1280 2,777 - - - - 604 - 2,173 - $ 578,690 $ 115,970 90,676 $ 15,323 $ 47,464 $ 38,839 $ 196,627 TRUE TRUE TRUE TRUE TRUE TRUE Total Prior Years 2018 WRMPC Bonds 43,121 43,121 - - - - - - - Wastewater Repl Fund 230,080 51,454 68,681 2,939 17,247 12,840 58,808 18,111 - Total Capital Expenses Capital Sources: (1,000s) $ TRUE FY 2024 FY 2025 FY 2026 FY 2027 $ 73,548 $ TRUE 243 TRUE Beyond 10 Years 6-10 Yrs FY 2028 Wastewater Fund 84,685 7,039 14,281 3,043 20,654 20,519 768 18,138 243 Wastewater SDF 1,134 1,134 - - - - - - - Greenfield Wastewater SDF 21,360 9,323 5,153 - 6,884 - - - - Neely Wastewater SDF 6,460 3,899 2,561 - - - - - - Future Growth Funding 191,850 - - 9,341 2,679 5,480 137,051 37,299 - $ 578,690 $ 115,970 90,676 $ 15,323 $ 47,464 $ 38,839 $ 196,627 Total Operation and Maintenance Impact - 162 514 514 544 - Total Revenue - - - - - - Total Sources $ $ 73,548 Operation and Maintenance Impact (1,000s) Net Additional Cost $ 277 - $ 162 $ 514 $ 514 $ 544 $ - $ 243 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 WW0940 – Aquifer Storage and Recovery Wells Project Priority: 2.08 WW0960 – Riparian Distribution Structure Project Priority: 2.30 Design and construction of parallel or replacement relief sewers to support the wastewater collection system, including alignments in Mystic Drive, Lago Boulevard, Houston Avenue, Burk Street, and Elm Street near the Heritage District. 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 project is in tandem with WW1140 and provides for expansion of the total capacity of the facility to accommodate new flows. Design and construction of this phase of the GWRP is scheduled to be completed by the end of 2020 and bring Gilbert's share of the total capacity to 12 million gallons per day (MGD). A pre-design effort for this phase began in FY 2015. Gilbert’s share of the Phase III expansion will be 4 MGD. The ultimate plant capacity is 56 MGD. The plant will produce high quality reclaimed water suitable for direct reuse for landscape irrigation and groundwater recharge. 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. 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. Design and construction to install a pipe parallel to the existing 10" pipe into the Recharge Facility; expand the distribution box to accommodate the increased flow and possibly eliminate 18" pipe to basins three and four. This project also includes retro-fitting the manual gate valves to be motorized, SCADA, fiber, and earthwork on each pond at the Riparian Preserve at Water Ranch. Project will evaluate inlet design for alternative surface water recharge alternatives. 278 Table of Contents WASTEWATER PROJECT DETAIL 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 WW1080 – Recker and Warner Valve Vault Project Priority: 3.00 WW1090 – Neely Activated Sludge Pump Station Repl Project Priority: 3.00 Pursuant to the Intergovernmental Agreement with the City of Mesa and Town of Queen Creek for the operation and maintenance of the Greenfield Wastewater Reclamation Plant (GWRP), the following future rehabilitation and replacement improvements that the City of Mesa (GWRP lead agent/operator) are proposing at the plant includes various future plant improvements and equipment replacements. Design and construction for the identification and replacement of corrodible components of wastewater force mains. This project takes places in two phases. Phase one: Design will identify, prioritize, and develop design drawings for replacement of corrodible components for wastewater force mains. The end state of phase one is improvement plans and priorities of work for 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. Design and construction in two phases to rehabilitate large diameter gravity interceptor sewers. Phase one includes the rehabilitation of the damaged section of pipe between South Higley Road and South Greenfield Road along the Ocotillo Road alignment, directly under the Gilbert Regional Park. Additionally, pipeline video assessments will be completed for an additional segment of Ocotillo Road Sewer and the Western Canal Sewer, which is anticipated to be a similar pipe material. Phase two includes rehabilitation of the approximately two miles of the Western Canal Sewer from the Neely Water Reclamation Plant to Lindsay Road, then north on Honeysuckle Road from the Western Canal to Guadalupe Road. 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 the existing Waste Activated Sludge (WAS) pump station and Recycled Activated Sludge (RAS) pump station and combine into one pump station utilizing submersible pumps with variable frequency drives (VFD). Improvements will be made to the electrical power distribution system to accommodate the pump and variable frequency drive addition. The scum pump station will also be replaced and the scum screen rehabilitated. This project replaces aging equipment with newer technology which will operate more efficiently and require less energy consumption. 279 Table of Contents WASTEWATER PROJECT DETAIL 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: 3.00 WW1140 – GWRP Repair and Replacement Phase 3 Project Priority: 3.00 WW1160 – Layton Lakes Odor Control Project Priority: 3.00 WW1170 – Western Canal Odor Control Project Priority: 3.00 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 to replace the existing effluent filters with a new concrete filter structure and new disc filter technology. The existing effluent filters have been in service for approximately 30 years and have exceeded their useful life. 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 2025. 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. Design and construction of 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 and improvements to the electrical system. 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. 280 Table of Contents WASTEWATER PROJECT DETAIL WW1180 – Gilbert and Ray Sewer Outfall Project Priority: 3.00 WW1231 – Neely Admin Building Repairs Project Priority: 2.52 WW1242 – Manhole Rehabilitation Phase 1 Project Priority: 3.00 WW1246 – Western Canal ACP Replacement Project Priority: 3.00 WW1248 – Manhole Rehabilitation Phase 2 Project Priority: 2.84 WW1251 – Layton Lakes/Crossroads Lift Station Project Priority: 3.00 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. Design and construction to replace existing Asbestos Cement Pipe (ACP) reclaimed water line from the Neely WWTP to the east side of Lindsay Road and the existing reclaimed line north from the line on Honeysuckle Lane to Guadalupe Road east across Lindsay Road. Design and construction to rehabilitate degrading sanitary sewer manhole benches, chimney, and cone sections on the areas north of SR202 (Phase 2). Project focuses on addressing corrosion-related impacts through the use of inert materials and providing for long-term structural integrity. Design and construction for the repair and replacement of concrete surfaces, valves, access ways, and gates at both lift stations, including recoating of appropriate surfaces. 281 Table of Contents WASTEWATER PROJECT DETAIL WW1252 – Commons Lift Station Improvements Project Priority: 2.00 WW1254 – Lift Station Safety Improvements Project Priority: 2.52 Study to evaluate and develop options to improve site operations at the Commons Lift Station. Work to include pump station efficiencies, pump operation optimization, and force main rehabilitation. Gilbert is adopting the OSHA Voluntary Protection Program (VPP) Star Program standards. An assessment of the lift stations indicated a need to complete safetyrelated improvements at the sites. This project will support those improvements for several lift stations in the community. 282 Table of Contents PARKS & RECREATION PROJECT LOCATOR 283 Table of Contents PARKS & RECREATION PROJECT SUMMARY Capital Expenses (1,000s) Prior Years Total FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs Freestone Park Expansion - North PR0030 27,577 - - - - - - 27,577 - Freestone Skate and Tennis Facility PR0240 9,043 - - - - - - - 9,043 Gilbert Regional Park Phase 1A & 1B PR0310 41,240 40,614 626 - - - - - - Desert Sky Park Phase 1 PR0320 35,339 35,330 9 - - - - - - Marathon Trail Improvements PR0330 29,079 - - - 5,259 23,820 - - - Culture and Education Center PR0370 78,742 - - - - - - - 78,742 Crossroads Park Phase 2 PR0390 13,097 24 - - - - - 13,073 - Freestone Recreation Center Pool PR0420 27,682 - - - - - - - 27,682 Crossroads Park Lake Improvements PR0530 8,225 - - - 8,225 - - - - Parks and Trails Signs PR0560 233 133 100 - - - - - - Urban Lakes Renovation PR0570 32,231 1,372 4,268 4,268 4,268 4,268 4,268 9,519 - Rittenhouse Trail Improvements PR0580 14,588 - - - - - - 14,588 - Western Powerline Trail Phase 4 PR0620 4,822 1,327 3,495 - - - - - - McQueen Park Phase 4 PR0630 9,463 - - - - - - - 9,463 Riparian Education Center PR0710 6,915 - 800 6,115 - - - - - Santan Vista Trail Imp Phase 3 PR0850 14,258 4 - - - - 14,254 - - Shade Structures PR0920 548 487 61 - - - - - - Santan Vista Trail Imp Phase 4 PR0970 4,391 - 4,391 - - - - - - Santan Freeway Trail Imp West Leg PR1010 10,159 - - - - - 10,159 - - Santan Freeway Trail Imp East Leg PR1020 21,481 - - - - - - 21,481 - Playground Replacements PR1030 2,206 2,162 44 - - - - - - Water Tower Plaza PR1040 7,054 151 6,903 - - - - - - Discovery Park Playground Structure PR1080 1,560 - - - - - - 1,560 - Western Powerline Trail Phase 5 PR1100 4,163 - - - - - - 4,163 - SERL Parking Lot Connection PR1110 4,917 24 872 4,021 - - - - - Irrigation System Replacements PR1160 33,505 - 12,770 9,966 2,085 1,292 1,897 5,495 - Santan Vista Trail Imp Phase 5 PR1210 5,686 - - - - - - 5,686 - Trail Lighting PR1230 16,538 - - - - 16,538 - - - Cosmo Park Turf Project PR1240 2,813 - - - - 2,813 - - - Trail Crossings at RR Tracks Study PR1270 515 - - - - 515 - - - Cactus Yards Parking Lot PR1290 5,611 - 5,611 - - - - - - Trail Safety Crossing Improvements PR1310 413 114 299 - - - - - - Nichols Park at Water Ranch Phase 2 PR1311 42,074 - - - - - 6,978 35,096 - Gilbert Youth Soccer Complex Phase 2 PR1312 36,313 - - - - - - - 36,313 Marathon Trail Crossing at Pecos PR1314 1,493 - 1,493 - - - - - - Marathon Trail Crossing at Higley PR1315 1,106 - 1,106 - - - - - - Heritage Trail Crossing at Guadalupe PR1316 872 - 872 - - - - - - San Tan Vista Trail Crossing at Pecos PR1317 585 - 585 - - - - - - Heritage Trail Crossing at Lindsay PR1318 225 - 225 - - - - - Marathon Trail at Power and Guadalupe PR1319 2,307 - 2,307 - - - - - - San Tan Vista Trail Crossing at Ray PR1320 762 - 762 - - - - - - Gilbert Regional Park Phase 2 and 3 PR1321 187,429 - 8,938 - 178,491 - - - - Desert Sky Park Phase 2 PR1322 84,636 - 11,429 - - 73,207 - - - Marathon Trail Crossing at Power PR1323 2,670 5 142 - - - - 2,523 - Queen Creek and Sonoqui Wash Trail PR1324 2,134 - - 147 - - 1,987 - - Mesquite Aquatic Center Improvements PR1325 8,345 - - 8,345 - - - - - Freestone Park Pickleball Complex PR1326 9,965 - - - 9,965 - - - - Queen Creek Wash Crossing at Higley PR1327 1,301 - 1,301 - - - - - - Western Powerline Trail Water Feature PR1328 632 - 632 - - - - - - Trail System Repairs PR1329 632 5 435 192 - - - - - Vehicular Shade Structures PR1330 2,239 - - - - - - 2,239 - Cactus Yards Ballfield Improvements PR1331 496 - - - - - - 496 - Freestone Rec Gymnasium Expansion PR1332 14,372 - - - 14,372 - - - - Crossroads Dog Park Improvements PR1333 4,859 - - - - - - 4,859 - SERL Furniture Replacement PR1334 389 - - 389 - - - - - 284 Table of Contents PARKS & RECREATION PROJECT SUMMARY Capital Expenses (1,000s) Prior Years Total FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Years 6-10 Beyond 10 Yrs Page Park Recreational Improvements PR1335 5,742 - - - 5,742 - - - - Parks Facility Fiber Connection PR1336 640 14 626 - - - - - - Parks and Rec Master Plan Update PR1337 455 12 443 - - - - - Freestone Park Ballfield Imp PR1338 14,564 - - - 14,564 - - - - Gilbert Road Multiuse Path PR1340 1,568 - 218 1,350 - - - - - Trail Right-of-Way Assessment PR1341 228 18 210 - - - - - - Regional Park Drive Extension PR1342 6,725 - - 6,725 - - - - - Perry Pool Renovation PR1343 926 386 540 - - - - - Veterans Park Upgrades PR1344 6,408 - - - - - - 6,408 - Shade Structures PR1345 377 - 377 - - - - - - Playground Replacements PR1346 686 - 686 - - - - - - Turf Removal Project PR1347 758 - 758 - - - - - - Community Center Kitchen Remodel PR1348 200 - 200 - - - - - - 242,971 $ 122,453 154,763 $ 161,243 Total Capital Expenses $ Capital Sources (1,000s) 2009 PFMPC Bonds 2001 GO Bonds 02-03 919,207 $ 82,182 TRUE TRUE Total Prior Years $ 74,534 $ TRUE 41,518 $ TRUE FY 2024 TRUE FY 2025 $ TRUE FY 2026 39,543 $ TRUE FY 2027 FY 2028 TRUE TRUE Years 6-10 Beyond 10 Yrs 10,268 10,268 - - - - - - - 1 1 - - - - - - - 2022 GO Bonds (Transport) 8,918 - 7,568 1,350 - - - - - 24/26 Potential Parks Bond 416,910 - - - 200,908 110,697 33,378 71,927 - Maricopa County 317 317 - - - - - - - CDBG 200 - 200 - - - - - - Developer Contribution 89 89 - - - - - - - Salt River Project 19 19 - - - - - - - CIP Outside Sources 5,390 755 463 - 4,172 - - - - CIP O/S Revolving Fund (9,029) (10,212) 1,094 4,172 (4,083) - - - - General Repl Fund 85,059 1,226 29,033 14,426 13,635 5,560 6,165 15,014 - General Fund 53,011 4,237 18,260 10,484 13,967 3,328 - 2,735 - Water Fund 1,069 - - 1,069 - - - - - Wastewater Fund 1,823 - - 1,823 - - - - - Park SDF 41,050 21,138 17,044 - - 2,868 - - - Future Growth Funding 83,632 - - 4,173 14,372 - - 65,087 - Park SDF - Prior to 2012 35,835 35,835 - - - - - - - 8 8 - - - - - - - Unidentified 161,243 - - - - - - - 161,243 Miscellaneous 23,394 18,501 872 4,021 - - - - - 242,971 $ 122,453 154,763 $ 161,243 Investment Income Total Sources $ 919,207 $ 82,182 $ 74,534 $ 41,518 $ $ 39,543 $ Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact - 21 21 24 106 - Total Revenue - - - - - - Net Additional Cost $ - 285 $ 21 $ 21 $ 24 $ 106 $ - 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: 2.37 PR0570 – Urban Lakes Renovation Project Priority: 2.09 PR0620 – Western Powerline Trail Phase 4 Project Priority: 1.53 PR0710 – Riparian Education Center Project Priority: 1.92 PR0920 – Shade Structures 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. Project scope includes lake dredging, lake liner replacements, sediment testing, seepage testing, pump replacements and upgrades, turf removal to eliminate run-off into lakes, addition of aerator equipment, and the reconditioning of pump stations. Removing turf adjacent to the lake at Cosmo and Freestone Parks and adding a swale to the lake at the Municipal Center. The lakes that will be addressed are as follows: Discovery Park Upper Lake, Crossroads Park, Cosmo Park, McQueen Park, Discovery Park Lower Lake, Municipal Center Lake, Freestone North and South Lakes, and Water Ranch. Multi-use trail improvements along the Western Canal/Powerline corridor from ½ mile east of Val Vista Road to Greenfield Road. Design and construction to develop a Riparian Education Center on the grounds at a Riparian Area. Center will house educational displays, classrooms, office space, Town Store, exhibit space and restrooms. Center will be approximately 5,000 square feet. Installation of shade structures over playground equipment and other park amenities such as sports fields, picnic areas, and bleachers in various parks. 286 Table of Contents PARKS & RECREATION PROJECT DETAIL PR0970 – Santan Vista Trail Imp Phase 4 – Eastern Canal Baseline to Guadalupe Project Priority: 2.83 PR1030 – Playground Replacements Project Priority: 3.00 PR1040 – Water Tower Plaza – Repairs and Upgrades Project Priority: 2.08 PR1110 – SERL Parking Lot Connection Project Priority: 2.00 PR1160 – Irrigation System Replacements Project Priority: 1.93 PR1290 – Cactus Yards Parking Lot Project Priority: 2.47 PR1310 – Trail Safety Crossing Improvements Project Priority: 3.00 Multi-modal trail improvements along the Eastern Canal (Santan Vista Trail) from Baseline Road south to Germann Road. Phase IV includes improvements from Baseline Road to Guadalupe Road to include hawk crossing, concrete pathway, landscaping, irrigation, resting/sitting areas, interpretive kiosks, and signage. 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. To design and construct a replacement of the existing splash pad operating system, reconfiguration of the open space areas, addition of a new restroom building to include the pump house and IDF room, modification of existing parking area, addition of shaded areas, and general improvements and upgrades to the existing space. Connect the parking lots on the north and west sides of the Southeast Regional Library (SERL) to allow vehicles to circulate without exiting the site and providing additional parking spaces. Project elements also will include the removal of the existing non-functioning water feature at the northwest corner of the library, addition of dedicated right turn lanes into the site on Greenfield and Guadalupe, resurfacing the existing parking lots, and addressing drainage issues on the site. This project will replace complete park aging irrigation system infrastructure to include piping and valves. Replacement is scheduled to begin with Freestone Park followed by Crossroads Park and the Municipal Center (Muni I), then Circle G, Oak Tree, Old West, Page Park, Sunview, Vaughn Basin, Village II, Villa Madeira, and Vista Allegre. Complete replacement of the 600 space parking lot to include sub-grade replacement, restriping of spaces and inlet roads, and improvements to inlets and drainage. Study to assess existing trail crossings and determine the appropriate safe crossing infrastructure that will be the most effective in each location. The September 2020 Safety Improvements for Trail Crossing Report evaluated 46 crossings and prioritized the top 10 ranked uncontrolled crossing locations requiring improvements based on analysis of trail user counts, traffic volume counts, crash data and site constraints. The next study and assessments will identify the next tier of project crossing improvements with planning level project documentation for additional trail crossing improvements. 287 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1314 – Marathon Trail Crossing at Pecos – Eastern Maricopa Floodway Project Priority: 2.54 PR1315 – Marathon Trail Crossing at Higley – Eastern Maricopa Floodway Project Priority: 2.54 PR1316 – Heritage Trail Crossing at Guadalupe – Consolidated Canal Project Priority: 2.37 PR1317 – San Tan Vista Trail Crossing at Pecos – Eastern Canal Project Priority: 3.00 PR1318 – Heritage Trail Crossing at Lindsay – Consolidated Canal Project Priority: 2.84 PR1319 – Marathon Trail at Power and Guadalupe – Eastern Maricopa Floodway Project Priority: 2.37 PR1320 – San Tan Vista Trail Crossing at Ray – Eastern Canal Project Priority: 2.21 PR1321 – Gilbert Regional Park Phase 2 and 3 Project Priority: 2.00 Design and construction of the Marathon Trail Crossing at Pecos Road. Improvements could include way-finding signs and markings, a grade separated crossing, and under deck lighting. Design and construction of a new pathway underneath the existing East Maricopa Floodway Bridge at Higley Road. Improvements may include signs and markings, lighting, sidewalk path, and a grade separated crossing. 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 on the Marathon Trail at Power and Guadalupe Road Crossing. Improvements may include a grade separated crossing, signs and markings, lighting, and a new pathway underneath the existing East Maricopa Floodway bridge. 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. Phase II of this 272 acre park serves two purposes: flood control and storm water retention, as well as park and recreation amenities. The first phase of the park has been completed, this project is for the future phases of design and construction to include sports fields, dog park, skate park, pump track, maintenance yard, trails, and other active and passive recreational amenities. Access to Ocotillo Road is also planned. 288 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1322 – Desert Sky Park Phase 2 Project Priority: 3.00 PR1323 – Marathon Trail Crossing at Power – Queen Creek Wash Project Priority: 1.16 PR1327 – Queen Creek Wash Crossing at Higley – Gilbert Regional Park & QC Wash Project Priority: 2.67 PR1328 – Western Powerline Trail Water Feature – Heritage District Western Canal Project Priority: 2.46 PR1329 – Trail System Repairs Project Priority: 2.68 PR1336 – Parks Facility Fiber Connection Project Priority: 2.30 PR1337 – Parks and Rec Master Plan Update Project Priority: 3.00 PR1340 – Gilbert Road Multiuse Path – Elliot to Warner Project Priority: 2.70 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. his project will focus on the build-out of the future phase(s) of Desert Sky Park. Study, design and construction of a grade separated crossing at Power Road for the Maricopa Trail along Queen Creek Wash. Design and construction of a grade-separated multi-use path crossing from Higley Road to Gilbert Regional Park via the Queen Creek Wash Trail. Design and construction of improvements to existing water features and hardscapes along the Western Powerline Trail at the Western Canal and Gilbert Road crossing 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 & 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. Study, design and installation of a multi-use path and buffered bike lane along Gilbert Road from Elliot to Warner Road. 289 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1341 – Trail Right-of-Way Assessment Project Priority: 3.00 PR1343 – Perry Pool Renovation Project Priority: 3.00 PR1345 – Shade Structures Project Priority: 2.16 PR1346 – Playground Replacements Project Priority: 2.53 PR1347 – Turf Removal Project Project Priority: 2.25 Study to assess and inventory rights-of-ways 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. 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. Construction and replacement of shade structures throughout the park system. Specific locations to be assessed will include playgrounds, dog parks (Cosmo & Crossroads), ball fields (Crossroads, McQueen Park, Freestone, and Cactus Yards), viewing areas and ADA requirements. Replace play structures in the following locations: Cactus yards, Freestone Rec Center, Sonora Town and Page Park. Due to the worsening conditions on the Colorado River caused by historic drought, climate change, and over-allocation, the Town of Gilbert has activated the first stage of its Water Supply Reduction Management Plan. The first stage of Gilbert's Water Supply Reduction Management Plan includes: heightened efforts by the Town to decrease municipal water usage; a call on residents and businesses to voluntarily conserve water, especially outdoors; Increased community outreach and education. Gilbert Parks and Recreation has been exploring areas of turf that would be good candidates for a turf conversion to xeriscape. In selecting areas, the department considered the following considerations; historical water usage, potable water source vs reclaimed water source, whether the turf area is passive or active in use by the community, the health of the grass area and the surrounding trees. Utilizing these considerations, the department recommends the conversion of 212,000 square feet of turf to xeriscape in 4 locations including Freestone Park, Municipal Building 2, Public Safety Building, and Traffic Operations Center. 290 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1348 – Community Center Kitchen Remodel The Gilbert Community Center opened in 2008. The kitchen floor is now due for replacement as well as most of the kitchen appliances. Many of the appliances are not functioning correctly or have been repaired numerous times. The kitchen floor will be grinded down and resurfaced. This will remedy any current tripping hazards and provide a new, non-slip surface. Items to be replaced in the kitchen include the dish washer, fryer, garbage disposal, counters, prep tables, shelving, walk-in door and shelving, hand washing sinks, floor drains, mop sink, as well as the washer and dryer. The kitchen at the Gilbert Community Center is used to prepare and serve meals to Seniors in our community. About 600 meals are served monthly in a congregate setting and around 2,500 meals are delivered to Seniors in our community on a monthly basis. The kitchen is also used to host a variety of weekly youth, adult and adaptive cooking classes in addition to serving meals at adaptive recreation dances, hosted monthly by the Recreation Department. 291 Project Priority: 2.17 Table of Contents 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, 2023: 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 $ 279,935,000 573,240,000 24,865,000 31,790,000 2,490,000 Total Bonds Outstanding $ 912,320,000 Subordinate Lien Pledged Revenue Obligations 3% Public Facility Municipal Property Corporation 3% Improvement District 0% General Obligation 31% Water Resource Municipal Property Corporation 63% Moody's Bond Ratings General Obligation Bonds Aaa Water Resources Municipal Property Corporation N/R Public Facilities Municipal Property Corporation Aa1 Subordinate Lien Pledge Revenue Obligations Aa1 Improvement District Bonds Aa1 295 S&P Global AAA AAA AAA AAA AA- Fitch Ratings AAA AAA AAA AAA N/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 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022 2022/2023 2023/2024 Net Assessed Limited Property Valuation $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 3,197,458,392 Percent Change 9.39% 6.40% 7.26% 6.39% 7.14% 8.24% 7.09% 7.24% 6.65% 6.91% Property Tax Levy $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 31,335,000 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 $0.98 in FY 2023. 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 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 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 Purpose Nov 2001 WW/Street/Park/Storm/PS Nov 2007 Streets Nov 2018 Public Safety Nov 2021 Streets/Transportation *** Remaining authorization is a de minimis amount Authorized Issued $ 57,481,000 $174,000,000 $ 65,350,000 $515,000,000 $ 45,722,000 $ 173,993,080 $ 65,340,778 $ 201,394,600 Remaining 20% *** *** $ 11,759,000 $ $ $ 313,605,400 The information below shows the legal bonding limit for General Obligation bonds as of July 1, 2023. Debt Capacity with Bond Premiums Included 6% Limitation FY 2024 NFC - Assessed Valuation Allowable 6% Debt Less: 6% Debt Outstanding Unused 6% Debt Capacity 20% Limitation FY 2024 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 $ 5,367,120,476 322,027,229 $ 322,027,229 $ 5,367,120,476 1,073,424,095 (279,935,000) (3,634,843) (2,906,695) (12,484,600) $ 774,462,957 The following table provides the detail for the FY 2024 general obligation debt budget. Revenue is provided from the secondary property tax levy. Issue Name GO Series 2017 Revenue GO Series 2020 Revenue GO Series 2022 Revenue Debt Issued $64,515,000 $61,730,000 $188,910,000 Debt Outstanding $42,430,000 $48,595,000 $188,910,000 Tax Supported Debt Payments $4,173,800 $3,110,538 $23,821,613 Total General Obligation $315,155,000 $279,935,000 $31,105,950 The adopted tax levy for FY 2023-24 is $31.335m ($.9800 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 297 Table of Contents DEBT SERVICE 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 Water Resources MPC Public Facilities MPC Subordinate Lien Improvement District 2024 $21,805,000 $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 - - $279,935,000 $24,865,000 $573,240,000 $31,790,000 $2,490,000 299 Table of Contents DEBT SERVICE The following table indicates the total interest payments per year by type of debt: Fiscal Year General Obligation Water Resources MPC Public Facilities MPC Subordinate Lien Improvement District 2024 $9,300,950 $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 - - $91,054,063 $3,184,000 $294,396,038 $18,150,206 $396,868 300 Table of Contents DEBT SERVICE The following table indicates the principal amount of debt paid annually by fund: Fiscal Year Debt Service (Secondary Property Tax) Debt Service (Special Assessment) General Fund System Development Fees Water Fund Water Repair & Replacement 2024 $21,805,000 $370,000 $2,911,872 $13,374,458 $2,612,329 $7,921,341 2025 22,630,000 390,000 3,049,944 14,037,923 2,745,867 8,326,266 2026 25,440,000 405,000 3,206,544 14,759,015 2,886,558 8,752,883 2027 10,470,000 425,000 3,369,540 15,410,056 3,035,596 9,204,808 2028 10,980,000 440,000 1,085,000 11,619,595 3,190,595 9,674,810 2029 11,455,000 460,000 1,140,000 11,985,940 3,353,940 10,170,120 2030 11,950,000 - 1,195,000 12,403,823 3,526,823 10,694,353 2031 12,535,000 - 1,235,000 11,697,861 3,706,861 11,240,279 2032 13,155,000 - 1,275,000 7,858,629 3,897,629 11,818,743 2033 13,795,000 - 1,320,000 8,230,743 4,096,743 12,422,514 2034 14,350,000 - 1,365,000 8,614,780 4,307,780 13,062,440 2035 14,925,000 - 1,415,000 9,025,355 4,528,355 13,731,289 2036 15,460,000 - 1,470,000 9,447,854 4,760,854 14,436,292 2037 15,950,000 - 1,525,000 6,302,083 5,004,083 15,173,834 2038 16,430,000 - 1,580,000 6,596,697 5,249,697 15,918,606 2039 16,930,000 - 1,640,000 6,903,234 5,507,234 16,699,533 2040 10,175,000 - 1,695,000 7,219,001 5,760,001 17,465,997 2041 10,555,000 - 1,810,000 7,512,077 5,996,077 18,181,847 2042 10,945,000 - 1,900,000 7,821,498 6,240,498 18,923,004 2043 - - 1,995,000 8,137,650 6,495,650 19,696,699 2044 - - 2,095,000 7,380,000 - - 2045 - - 2,200,000 7,685,000 - - 2046 - - - 7,995,000 - - 2047 - - - 8,320,000 - - 2048 - - - 8,660,000 - - $279,935,000 $2,490,000 $40,477,900 $238,998,271 $86,903,170 $263,515,660 301 Table of Contents DEBT SERVICE The following table indicates the total interest payments per year by fund: Fiscal Year Debt Service (Secondary Property Tax) Debt Service (Special Assessment) General Fund System Development Fees Water Fund Water Repair & Replacement 2024 $9,300,950 $117,595 $1,800,601 $10,393,075 $4,012,823 $12,168,044 2025 10,011,675 98,203 1,655,008 9,723,814 3,878,868 11,761,854 2026 8,832,600 77,918 1,502,510 9,021,351 3,738,057 11,334,876 2027 7,958,350 56,743 1,342,183 8,357,349 3,590,003 10,885,933 2028 7,446,600 34,680 1,173,706 7,586,221 3,434,349 10,413,943 2029 6,970,000 11,730 1,119,456 7,228,020 3,270,735 9,917,820 2030 6,471,950 - 1,062,456 6,794,326 3,098,716 9,396,208 2031 5,887,300 - 1,023,619 6,238,534 2,917,874 8,847,842 2032 5,273,750 - 981,938 5,634,597 2,727,762 8,271,366 2033 4,629,725 - 937,313 5,264,863 2,527,903 7,665,335 2034 4,076,325 - 891,113 4,877,424 2,317,789 7,028,211 2035 3,498,350 - 843,338 4,471,571 2,096,886 6,358,368 2036 2,965,438 - 786,738 4,046,191 1,864,656 5,654,178 2037 2,482,391 - 733,450 3,600,692 1,620,532 4,913,925 2038 2,000,600 - 678,169 3,308,756 1,375,241 4,170,129 2039 1,497,819 - 620,894 3,001,790 1,117,370 3,388,190 2040 963,797 - 561,444 2,684,829 864,489 2,621,382 2041 588,066 - 500,000 2,390,207 629,367 1,908,425 2042 198,378 - 409,500 2,083,536 384,636 1,166,328 2043 - - 314,500 1,764,353 129,913 393,934 2044 - - 214,750 1,454,000 - - 2045 - - 110,000 1,152,700 - - 2046 - - - 839,100 - - 2047 - - - 512,800 - - 2048 - - - 173,200 - - $91,054,063 $396,868 $19,262,684 $112,603,299 $45,597,969 $138,266,291 302 Table of Contents DEBT SERVICE PERSONNEL BY ACTIVITY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 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 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 General Obligation Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations 25,887,038 733,623 16,816,275 9,819,813 3,620,500 2,258,956 27,187,538 1,360,444 7,013,650 11,032,456 3,624,750 2,260,456 29,600,540 3,786,410 7,018,290 22,535,820 3,627,000 2,263,710 29,600,540 573,200 7,018,290 22,535,820 3,627,000 2,263,710 31,125,960 2,642,600 7,023,250 42,309,850 3,625,250 2,266,210 $ 59,136,205 $ 52,479,294 $ 68,831,770 $ 65,618,560 $ 88,993,120 EXPENSES BY CATEGORY Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Personnel Supplies & Contractual Capital Outlay 59,136,205 - 52,479,294 - 68,831,770 - 65,618,560 - 88,993,120 - $ 59,136,205 $ 52,479,294 $ 68,831,770 $ 65,618,560 $ 88,993,120 OPERATING RESULTS Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Budget FY 2024 Total Revenues Transfers In 26,627,202 32,512,207 29,106,622 28,207,700 33,386,410 42,444,820 30,216,410 42,444,820 34,177,100 63,224,620 Total Sources $ 59,139,409 $ 57,314,322 $ 75,831,230 $ 72,661,230 $ 97,401,720 Total Expenses Transfers Out 59,136,205 - 52,479,294 - 68,831,770 - 65,618,560 - 88,993,120 - Total Uses $ 59,136,205 $ 52,479,294 $ 68,831,770 $ 65,618,560 $ 88,993,120 Net Operating Result $ $ 4,835,028 $ 6,999,460 $ 7,042,670 $ 8,408,600 Total Expenses Total Expenses 3,204 303 Table of Contents 304 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 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 Community Resources Program Supervisor Assistant to Town Manager Performance and Data Strategist Volunteer and Community Resource Manager Executive Administrative Assistant Intern Total Manager 1.00 3.00 0.00 0.35 2.00 0.00 1.00 1.00 0.00 8.35 1.00 3.00 1.00 0.00 1.00 0.00 0.00 1.00 0.00 7.00 1.00 3.00 1.00 0.00 1.00 1.00 0.00 1.00 0.50 8.50 1.00 3.00 1.00 0.00 2.00 1.00 0.00 1.00 0.50 9.50 1.00 3.00 1.00 0.00 2.00 1.00 0.00 1.00 0.50 9.50 Community Resources Community Resources Program Supervisor Volunteer and Community Resource Manager Total Community Resources 0.00 0.00 0.00 0.35 1.00 1.35 0.35 1.00 1.35 0.35 1.00 1.35 0.35 1.00 1.35 Emergency Operations Emergency Management Coordinator Health and Safety Analyst Total Emergency Operations 1.00 1.00 2.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 Safety Town Safety Coordinator Safety Manager Total Safety 0.00 0.00 0.00 1.00 1.00 2.00 1.00 1.00 2.00 0.00 1.00 1.00 0.00 0.00 0.00 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 1.00 1.00 1.00 1.00 2.00 1.00 1.00 13.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 13.00 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 2.00 307 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 Economic Development Economic Development Director Economic Development Deputy Director Redevelopment Program Manager 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 1.00 1.00 2.00 9.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 9.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 9.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 10.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 10.00 Information Technology: Information Technology Administration IT Project Manager IT Project Supervisor IT Trainer Chief Technology Officer Administrative Assistant IT Intern Assistant Chief Technology Officer Total Information Technology Administration 2.00 0.00 1.00 1.00 1.00 0.00 1.00 6.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 6.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 6.00 1.00 1.00 1.00 1.00 1.00 0.50 1.00 6.50 1.00 1.00 1.00 1.00 1.00 0.50 1.00 6.50 Applications Support Deputy Chief Technology Officer Enterprise App Intelligence Manager IT Application Supervisor Data Architect Applications Analyst Database Administrator Total Applications Support 0.00 2.00 0.00 1.00 10.00 1.00 14.00 0.00 2.00 0.00 1.00 10.00 1.00 14.00 0.00 2.00 1.00 1.00 10.00 1.00 15.00 1.00 1.00 1.00 1.00 10.00 1.00 15.00 1.00 1.00 1.00 1.00 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 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 1.00 9.00 2.00 0.50 12.50 1.00 9.00 3.00 0.50 13.50 Infrastructure Enterprise Operations and Infrastructure Manage Systems Engineer Telecom Engineer Communications Engineer Network Engineer Communication Engineering Technician Total Infrastructure 1.00 4.00 1.00 1.00 2.00 1.00 10.00 1.00 3.00 1.00 1.00 3.00 1.00 10.00 1.00 3.00 2.00 1.00 3.00 1.00 11.00 1.00 3.00 2.00 1.00 3.00 1.00 11.00 1.00 3.00 2.00 1.00 3.00 1.00 11.00 308 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 0.50 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 0.00 0.00 7.00 1.00 1.00 1.00 4.00 0.00 0.00 7.00 IT Security Chief Information Security Officer IT Security Analyst Total IT Security 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 2.00 3.00 Total Information Technology 52.00 52.00 55.00 54.00 56.00 Human Resources: HR Administration Chief People Officer Deputy Chief People Officer Benefits Analyst Workers Comp Total Rewards Manager Total Rewards Analyst HRIS Analyst Benefits Analyst Senior Human Resource Business Partner Lean Innovator Business Process Consultant People Team Strategies Manager 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 0.00 0.00 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 4.00 1.00 0.00 0.00 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 0.00 0.00 1.00 2.00 0.50 1.00 1.00 1.00 18.50 1.00 1.00 0.00 1.00 1.00 1.00 1.00 5.00 0.00 1.00 0.00 1.00 2.00 0.50 1.00 1.00 1.00 18.50 1.00 1.00 0.00 1.00 1.00 1.00 1.00 5.00 0.00 1.00 1.00 1.00 2.00 0.50 1.00 1.25 1.00 19.75 Learning and Development Organizational Development Manager Organizational 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 1.00 0.00 4.00 1.00 2.00 1.00 0.00 4.00 1.00 2.00 1.00 0.00 4.00 1.00 2.00 1.00 0.00 4.00 Safety Safety Manager Total Safety 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Total Human Resources 21.00 21.00 22.50 22.50 24.75 309 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 Town Clerk Town Clerk Deputy Clerk Administrative Assistant Records Management Specialist Records and Information Manager Town Clerk Specialist Total Town Clerk 1.00 1.00 1.00 1.00 0.00 2.00 6.00 1.00 1.00 1.00 1.00 0.00 2.00 6.00 1.00 1.00 1.00 1.00 0.00 3.00 7.00 1.00 1.00 1.00 0.00 1.00 3.00 7.00 1.00 1.00 1.00 0.00 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 0.25 0.00 2.00 1.00 8.25 1.00 1.00 3.00 0.25 0.00 2.00 1.00 8.25 1.00 1.00 4.00 0.25 0.00 2.00 1.00 9.25 Prosecutor Town Prosecutor Assistant Town Prosecutor Legal Secretary Prosecutor Administrative Supervisor Body Worn Camera Specialist Victim Advocate Paralegal Total Prosecutor 1.00 7.00 10.00 1.00 0.00 2.00 2.00 23.00 1.00 7.00 10.00 1.00 0.00 2.00 2.00 23.00 1.00 7.00 11.00 1.00 0.00 2.00 3.00 25.00 1.00 7.00 11.00 1.00 0.00 2.00 3.00 25.00 1.00 7.00 11.00 1.00 2.00 2.00 3.00 27.00 Total Legal Services 31.00 31.00 33.25 33.25 36.25 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 System Analyst Accountant Accounts Payable Technician Accounting Technician Accounting Specialist Payroll Specialist Total Accounting 1.00 1.00 1.00 1.00 3.00 3.00 1.00 0.00 3.00 14.00 1.00 0.00 2.00 1.00 3.00 3.00 1.00 0.00 3.00 14.00 1.00 0.00 2.00 1.00 3.00 3.00 1.00 0.00 3.00 14.00 1.00 0.00 2.00 0.00 4.00 3.00 0.00 1.00 3.00 14.00 1.00 0.00 2.00 0.00 4.00 3.00 0.00 1.00 3.00 14.00 310 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 Purchasing Administrative Assistant Contract Analyst Inventory Services Specialist Purchasing Manager Total Purchasing 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 Tax Compliance Tax Compliance Specialist Tax Compliance Analyst Tax Compliance Manager Tax Compliance Auditor Assistant Tax Compliance Manager Data Compliance Analyst Business Compliance Project Manager Business Compliance Analyst Total Tax Compliance 1.00 1.50 1.00 3.00 0.00 0.00 0.00 0.00 6.50 0.00 1.00 1.00 2.50 1.00 0.00 0.00 1.00 6.50 0.00 1.00 1.00 3.00 1.00 0.00 0.00 1.00 7.00 0.00 1.00 1.00 3.00 1.00 0.00 1.00 0.00 7.00 0.00 1.00 1.00 3.00 1.00 1.00 1.00 0.00 8.00 Total Finance & Management Services 28.50 28.50 29.00 29.00 30.00 Municipal Court Presiding Judge Municipal Judge Commissioner Court Administrator Administrative Supervisor Deputy Court Administrator Court Services Clerk Judicial Assistant 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 0.00 1.00 4.00 0.75 0.32 32.07 1.00 3.00 1.00 1.00 2.00 1.00 17.00 0.00 1.00 4.00 0.75 0.32 32.07 1.00 3.00 1.00 1.00 2.00 1.00 17.00 0.00 1.00 4.00 0.75 0.32 32.07 1.00 3.00 1.00 1.00 2.00 1.00 12.00 5.00 1.00 4.00 0.75 0.32 32.07 1.00 3.00 1.00 1.00 2.00 1.00 12.00 5.00 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 Administrative Assistant 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 2.00 311 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 4.00 20.55 0.75 9.00 0.80 6.00 4.00 20.55 0.75 8.00 0.80 6.00 4.00 19.55 0.75 8.00 0.80 6.00 4.00 19.55 Plan Review and Inspection - Engineering Development Engineer Engineering Inspector Engineering Inspections Supervisor Engineering Plans Examiner Plans Review Supervisor Engineering Technician Total Plan Review and Inspection - Engineering 0.00 7.00 0.95 2.00 1.00 0.00 10.95 0.00 7.00 1.00 5.00 1.00 0.00 14.00 0.00 7.00 1.00 5.00 1.00 0.00 14.00 3.00 7.00 1.00 2.00 1.00 1.00 15.00 3.00 7.00 1.00 2.00 1.00 1.00 15.00 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 0.00 0.00 0.00 0.00 0.00 0.00 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 1.00 2.45 0.25 1.00 0.20 1.00 2.45 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 2.00 7.00 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 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 2.00 3.00 1.00 0.00 2.00 3.00 1.00 0.50 2.00 3.50 1.00 0.50 2.00 3.50 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 0.50 0.00 3.00 4.50 1.00 0.50 0.50 4.00 6.00 1.00 0.50 0.50 4.00 6.00 1.00 0.50 0.50 4.00 6.00 Total Development Services 75.32 76.82 78.82 78.82 78.82 312 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 Communications Police Communications Manager Police Communications Shift Supervisor Dispatcher Total Communications 1.00 6.00 41.50 48.50 1.00 6.00 41.50 48.50 1.00 7.00 41.50 49.50 1.00 7.00 41.50 49.50 1.00 7.00 41.50 49.50 Hiring Police Sergeant Police Lieutenant Police Officer Background Investigator Total Hiring 1.00 0.00 0.00 6.00 7.00 1.00 0.00 0.00 7.00 8.00 1.00 1.00 0.00 7.00 9.00 1.00 1.00 1.00 7.00 10.00 1.00 1.00 1.00 7.00 10.00 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 1.00 8.00 1.00 6.00 1.00 8.00 1.00 7.00 1.00 9.00 1.00 7.00 1.00 9.00 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 7.00 0.00 8.00 1.00 7.00 0.00 8.00 1.00 7.00 0.00 8.00 1.00 7.00 0.00 8.00 313 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 21.00 25.00 1.00 3.00 21.00 25.00 1.00 4.00 21.00 26.00 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 Suppot and Wellness Police Sergeant Police Officer Total Peer Support and Wellness 0.00 0.00 0.00 0.00 0.00 0.00 1.00 2.00 3.00 1.00 2.00 3.00 1.00 2.00 3.00 Redaction Body Worn Camera Coordinator Total Redaction 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 Office of Professional Standards Admin Police Sergeant Police Lieutenant Police Officer Policy and Compliance Coordinator Background Investigator Total Office of Professional Standards Admin 1.00 1.00 2.00 1.00 1.00 6.00 1.00 1.00 2.00 1.00 1.00 6.00 1.00 1.00 0.00 1.00 1.00 4.00 1.00 1.00 0.00 1.00 1.00 4.00 1.00 1.00 0.00 1.00 1.00 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 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 7.00 1.00 2.00 1.00 2.00 14.00 1.00 7.00 1.00 2.00 1.00 3.00 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 2.30 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 2.00 7.00 1.00 2.00 1.00 2.30 15.30 2.00 7.00 1.00 2.00 1.00 2.30 15.30 Patrol Police Sergeant Police Officer Total Patrol 16.00 147.00 163.00 17.00 153.00 170.00 17.00 153.00 170.00 16.00 153.00 169.00 16.00 153.00 169.00 314 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 Civilian Patrol Civilian Patrol Technician Tow Hearing/Patrol Supervisor Total Civilian Patrol 4.00 0.80 4.80 4.00 0.80 4.80 5.00 0.80 5.80 5.00 0.80 5.80 5.00 0.80 5.80 Detention Detention Facility Supervisor Detention Transport Officer Total Detention 2.00 9.00 11.00 2.00 11.00 13.00 2.00 12.00 14.00 2.00 12.00 14.00 3.00 13.00 16.00 Teleserve Police Sergeant Teleserve Supervisor Teleserve Operator Quartermaster Total Teleserve 1.00 0.00 7.00 1.00 9.00 1.00 1.00 7.00 1.00 10.00 0.00 1.00 8.00 0.00 9.00 0.00 1.00 8.00 0.00 9.00 0.00 1.00 8.00 0.00 9.00 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 1.00 4.00 5.00 1.00 4.00 5.00 1.00 4.00 5.00 Investigations Administration Police Lieutenant Police Commander Administrative Assistant Total Investigations Administration 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 3.00 1.00 2.00 6.00 Special Assignment Unit Police Sergeant Police Officer Total Special Assignment Unit 1.00 8.00 9.00 1.00 8.00 9.00 1.00 6.00 7.00 1.00 6.00 7.00 1.00 6.00 7.00 Financial Crimes Unit Police Sergeant Police Officer Audio Video Forensic Analyst Total Financial Crimes Unit 1.00 8.00 1.00 10.00 1.00 9.00 1.00 11.00 1.00 5.00 0.00 6.00 1.00 5.00 0.00 6.00 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 9.00 10.00 1.00 9.00 10.00 1.00 10.00 11.00 1.00 10.00 11.00 1.00 10.00 11.00 315 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 Violent Crimes Unit Police Sergeant Police Officer Total Violent Crimes Unit 1.00 5.00 6.00 1.00 6.00 7.00 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 8.00 9.00 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 Forensic Scientist Forensic Services Supervisor Crime Scene Specialist Total Crime Scene Unit 0.00 0.00 2.00 2.00 0.00 0.00 5.00 5.00 0.00 0.00 5.00 5.00 2.00 0.00 3.00 5.00 2.00 1.00 3.00 6.00 Intel Unit Police Sergeant Police Officer Crime Analyst TVA/TLO Coordinator Total Intel Unit 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 1.00 2.00 4.00 1.00 8.00 1.00 2.00 4.00 1.00 8.00 Drug Enforcement Unit Police Sergeant Police Officer Total Drug Enforcement Unit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.00 4.00 1.00 4.00 5.00 2.00 4.00 6.00 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 1.00 4.00 1.00 6.00 1.00 4.00 1.00 6.00 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 5.00 6.00 1.00 5.00 6.00 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 12.00 13.00 2.00 12.00 14.00 2.00 12.00 14.00 2.00 12.00 14.00 2.00 12.00 14.00 316 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 16.00 19.00 1.00 2.00 16.00 19.00 1.00 2.00 16.00 19.00 Total Police Department 445.60 465.60 487.60 487.60 494.60 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 RMS Analyst Total Fire Administration 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 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 9.00 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 9.00 Fire Training Battalion Chief EMS Specialist Fire Captain Fire Engineer Administrative Assistant Total Fire Training 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 2.00 1.00 1.00 6.00 Fire Operations Battalion Chief Fire Captain Fire Engineer Firefighter EMS Inventory Analyst Administrative Assistant Total Fire Operations 9.00 50.00 42.00 88.00 0.00 2.00 191.00 10.00 53.00 44.00 90.00 0.00 2.00 199.00 10.00 61.00 50.00 93.00 0.00 2.00 216.00 10.00 61.00 50.00 93.00 0.00 2.00 216.00 10.00 61.00 50.00 93.00 1.00 2.00 217.00 Resource Resource Specialist Fire Resource Manager Public Safety Equipment Technician Administrative Assistant Fire Service Aide Total Resource 0.00 1.00 1.00 1.00 2.00 5.00 0.00 1.00 1.00 1.00 2.00 5.00 0.00 1.00 1.00 1.00 2.00 5.00 0.00 1.00 1.00 1.00 2.00 5.00 1.00 1.00 1.00 1.00 2.00 6.00 Community Battalion Chief Volunteer Coordinator Community Risk Specialist Administrative Assistant Community Risk Manager Community Outreach and Engagement Total Community 1.00 1.00 0.00 1.00 0.00 1.00 4.00 1.00 1.00 0.00 0.00 0.00 1.00 3.00 1.00 1.00 0.00 0.00 0.00 1.00 3.00 1.00 0.00 1.00 0.00 1.00 0.00 3.00 1.00 0.00 1.00 0.00 1.00 0.00 3.00 317 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 1.00 2.00 0.00 0.00 3.00 6.00 1.00 2.00 0.00 0.00 3.00 6.00 1.00 2.00 0.00 0.00 3.00 6.00 1.00 2.00 1.00 0.00 3.00 7.00 1.00 2.00 1.00 1.00 3.00 8.00 Total Fire and Rescue Department 217.00 225.00 244.00 245.00 249.00 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 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 1.40 2.00 1.00 5.30 1.00 0.00 1.00 0.03 13.73 1.00 1.00 1.40 2.00 1.00 5.30 1.00 0.00 1.00 0.03 13.73 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 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 6.22 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 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 1.50 0.20 51.93 2.00 2.40 1.00 0.00 3.00 26.61 1.00 1.00 7.00 6.22 1.50 0.20 51.93 2.00 2.40 1.00 0.00 3.00 26.61 1.00 1.00 7.00 6.22 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 0.25 1.50 0.95 3.08 0.38 0.25 1.50 0.95 3.08 0.38 0.25 1.50 0.95 3.08 0.38 0.25 1.50 0.95 3.08 Fire Prevention Fire Marshal Fire Investigator Addressing Technician Fire Inspector - Lead Fire Inspector Total Fire Prevention 318 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 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 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 0.45 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 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 0.45 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 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 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 0.45 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 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 0.45 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 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 4.45 319 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 0.25 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 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 Administrative Assistant Recreation Leader Recreation Instructor Recreation Instructor Fitness Recreation Leader Senior Total McQueen Activity Center 0.25 1.00 2.00 0.20 0.00 3.09 2.64 0.24 0.51 9.93 0.25 1.00 2.00 0.20 0.00 3.09 2.64 0.24 0.51 9.93 0.25 1.00 2.00 0.20 0.00 3.09 2.64 0.24 0.51 9.93 0.25 1.00 2.00 0.20 0.00 3.09 2.64 0.24 0.51 9.93 0.25 1.00 2.00 0.20 1.00 2.09 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 0.25 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 0.25 0.20 1.00 0.70 1.00 2.24 1.52 0.13 7.04 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 1.30 0.80 0.06 0.40 2.56 320 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 Special Events Recreation Coordinator Special Events Program Supervisor Recreation Specialist Recreation Supervisor Recreation Leader Senior Recreation Leader Total Special Events 2.50 1.00 0.00 0.00 2.25 0.82 6.57 2.50 1.00 0.00 0.00 2.25 0.82 6.57 2.50 1.00 0.00 0.00 3.00 0.82 7.32 2.50 0.00 3.00 1.00 0.00 0.82 7.32 2.50 0.00 3.00 1.00 0.00 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 0.25 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 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 Maintenance Coordinator Facilities Maintenance Technician Total Facilities Maintenance 1.00 0.00 2.00 0.00 11.25 14.25 1.00 1.00 2.00 0.00 11.25 15.25 1.00 1.00 2.00 0.00 12.25 16.25 1.00 1.00 2.00 0.00 12.25 16.25 1.00 1.00 2.00 1.00 12.25 17.25 South Area Service Center Environmental Compliance Coordinator Total South Area Service Center 0.25 0.25 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 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 2.00 4.75 1.00 1.00 0.75 2.00 4.75 1.00 1.00 0.75 2.00 4.75 173.30 179.30 183.05 183.05 185.80 0.60 0.00 0.00 0.00 0.00 0.60 0.60 0.00 0.50 0.25 0.00 1.35 0.60 1.00 0.50 0.25 1.00 3.35 0.60 1.00 0.50 0.25 1.00 3.35 0.60 1.00 0.50 0.25 1.00 3.35 Total Parks and Recreation Public Works - Engineering: Engineering Administration Town Engineer Assistant Town Engineer Engineering ROW Manager Administrative Assistant Engineering Data Analyst Total Engineering Administration 321 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 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 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 6.60 8.60 8.60 8.60 1130.74 1168.24 1226.74 1226.74 1247.74 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 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 TOTAL GENERAL FUND 322 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 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 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 1.00 7.00 8.50 0.50 1.00 7.00 8.50 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 Traffic Signal Specialist Intelligent Transportation Systems Engineer Intelligent Transportation Systems Analyst Intelligent Transportation Systems Specialist Intelligent Transportation Network Engineer Total Traffic Operations Center 1.00 0.00 1.00 2.00 2.00 1.00 7.00 1.00 0.00 1.00 2.00 2.00 1.00 7.00 1.00 0.00 1.00 2.00 3.00 1.00 8.00 1.00 1.00 1.00 2.00 2.00 1.00 8.00 1.00 1.00 1.00 2.00 2.00 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 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 56.66 56.66 58.66 58.66 58.66 TOTAL STREETS 57.66 57.66 59.66 59.66 59.66 323 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 ENTERPRISE OPERATIONS Water: Water Administration Water Manager Envirommental Compliance Coordinator Application Engineer Total Water Administration 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 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 2.00 1.00 1.00 1.00 6.00 1.00 2.00 1.00 1.00 1.00 6.00 1.00 2.00 1.00 1.00 1.00 6.00 1.00 2.00 1.00 1.00 1.00 6.00 Utilities Customer Service Manager Accountant Customer Service Professional Utility Billing Specialist Administrative Assistant 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 Asset Management Specialist Utility Supervisor Total Utility Locates 3.00 2.00 0.00 1.00 6.00 3.00 2.00 0.00 1.00 6.00 4.00 2.00 0.00 1.00 7.00 4.00 1.00 1.00 1.00 7.00 4.00 1.00 1.00 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 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 1.00 1.00 2.00 2.00 6.00 1.00 1.00 1.00 15.00 Santan Vista Treatment Plant Lead Water Treatment Plant Operator Utility Supervisor Instrumentation and Controls Specialist Water Treatment Plant Mechanic Water Treatment Plant Operator 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 1.00 1.00 1.00 18.00 1.00 1.00 2.00 2.00 9.00 1.00 1.00 1.00 18.00 1.00 1.00 2.00 2.00 9.00 1.00 1.00 1.00 18.00 324 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 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 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 4.00 0.38 5.38 1.00 4.00 0.38 5.38 2.00 4.00 0.38 6.38 Water Metering Utility Billing Technician Water Meter Supervisor Senior Utility Technician Meter Instrumentation Technician Meter Reader Administrative Assistant Total Water Metering 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 2.00 1.00 4.00 1.00 16.00 0.00 24.00 2.00 1.00 4.00 1.00 16.00 0.00 24.00 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 1.00 10.00 19.00 1.00 1.00 5.00 1.00 1.00 12.00 21.00 1.00 1.00 5.00 1.00 1.00 12.00 21.00 1.00 1.00 5.00 1.00 1.00 12.00 21.00 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 6.00 325 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 2.20 134.93 136.93 141.93 140.93 141.93 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 3.00 0.50 1.00 5.50 1.00 3.00 0.50 1.00 5.50 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 Electrician SCADA Programmer Total Lift Stations 1.00 0.60 3.00 1.00 1.00 0.60 7.20 1.00 0.60 3.00 1.00 1.00 0.60 7.20 1.00 0.60 3.00 1.00 1.00 0.60 7.20 1.00 0.60 3.00 1.00 1.00 0.60 7.20 1.00 0.60 3.00 1.00 1.00 0.60 7.20 Gravity Systems Utility Supervisor Senior Utility Worker/Technician Odor Control Specialist Odor Control Technician Utility Worker Total Gravity Systems 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 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 Backflow Code Inspections Supervisor Building Inspector Total Backflow TOTAL WATER 326 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 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 3.00 4.00 8.00 1.00 3.00 4.00 8.00 1.00 3.00 4.00 8.00 TOTAL WASTEWATER 49.50 49.50 53.50 53.50 53.50 Solid Waste - Residential: Residential Administration Environmental Services Manager Env Services Collections Superintendent Administrative Assistant Routing Technician Environmental Services Clerk Customer Service Professional Environmental Services Rep Total Residential Administration 0.86 1.00 1.25 1.00 0.80 0.00 1.40 6.31 0.86 1.00 1.25 1.00 0.80 0.00 1.40 6.31 0.86 1.00 1.25 1.00 0.80 0.00 1.40 6.31 0.86 1.00 1.25 1.00 0.80 1.40 0.00 6.31 0.86 1.00 1.25 1.00 0.80 1.40 0.00 6.31 Residential Collections Environmental Services Supervisor Environmental Service Representative Solid Waste Operator Customer Service Professional Environmental Services Worker Total Residential Collections 2.67 0.50 25.12 0.00 3.00 31.29 2.67 0.50 27.12 0.00 3.00 33.29 2.67 0.50 27.12 0.00 3.00 33.29 2.67 0.00 27.12 0.50 3.00 33.29 2.67 0.00 27.12 0.50 3.00 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 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 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 SOLID WASTE - RESIDENTIAL 82.81 85.81 85.81 85.81 85.81 327 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 Solid Waste - Commercial: Commercial Administration Environmental Services Manager Customer Service Professional Environmental Services Clerk Environmental Services Rep Total Commercial Administration 0.14 0.00 0.20 0.10 0.44 0.14 0.00 0.20 0.10 0.44 0.14 0.00 0.20 0.10 0.44 0.14 0.10 0.20 0.00 0.44 0.14 0.10 0.20 0.00 0.44 Commercial Collections Environmental Services Supervisor Solid Waste Operator Total Commercial Collections 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 Rolloffs Solid Waste Operator Total Rolloffs 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 TOTAL SOLID WASTE - 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 Worker Storm Water Utility Worker Sr Utility Supervisor Storm Water Utility Technician Environmental Compliance Manager Env. Compliance Inspection Technician Environmental Compliance Coordinator Administrative Assistant Total Storm Water 0.00 0.00 0.00 2.00 1.00 2.00 0.50 0.75 6.25 0.00 0.00 0.00 2.00 1.00 2.00 0.50 0.75 6.25 0.00 0.00 0.00 2.00 1.00 2.00 0.50 0.75 6.25 0.00 0.00 0.00 2.00 1.00 2.00 0.50 0.75 6.25 1.00 1.00 1.00 2.00 1.00 2.00 0.50 0.75 9.25 TOTAL ENVIRONMENTAL COMPLIANCE 12.59 12.59 12.59 12.59 15.59 TOTAL ENTERPRISE OPERATIONS 288.27 293.27 302.27 301.27 305.27 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 1.00 2.00 1.00 1.00 1.00 17.00 1.00 4.00 29.00 1.00 1.00 2.00 1.00 1.00 1.00 18.00 1.00 4.00 30.00 1.00 1.00 2.00 1.00 1.00 1.00 18.00 2.00 4.00 31.00 328 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 Health Trust Administration Wellness Coordinator Total Health Trust 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Workers' Compensation Benefits Analyst Workers' Compensation Program Coordinator Total Workers' Compensation 0.00 0.00 0.00 1.00 0.00 1.00 1.00 0.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 General Liability Assistant Risk Manager Total General Liability 0.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL INTERNAL SERVICES 26.00 27.00 31.00 32.00 34.00 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 0.20 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 1.00 0.20 0.70 1.90 Ambulance Transport Ambulance Transport Manager Paramedic Emergency Medical Technician Administrative Assistant Quality Assurance Analyst Ambulance Billing Specialist Total Ambulance Transport 1.00 18.28 18.28 1.00 1.00 0.00 39.56 1.00 18.28 18.28 1.00 1.00 0.00 39.56 1.00 18.28 18.28 1.00 1.00 0.00 39.56 1.00 18.28 18.28 1.00 1.00 0.00 39.56 1.00 21.28 18.28 1.00 1.00 1.00 43.56 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 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 329 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 Tourism ED Project Manager Sr Total Tourism 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 TOTAL SPECIAL REVENUE 49.01 49.01 49.01 49.01 54.01 CAPITAL PROJECT ADMINISTRATION Town Engineer Assistant Town Engineer CIP Communication Specialist Senior Project Manager Project Analyst Project Supervisor Administrative Assistant 0.40 1.00 0.00 7.00 1.00 3.00 1.00 0.40 1.00 0.00 9.00 1.00 3.00 0.50 0.40 1.00 0.00 9.00 1.00 3.00 0.50 0.40 1.00 1.00 11.00 1.00 3.00 0.50 0.40 1.00 1.00 13.00 1.00 3.00 0.50 TOTAL CAPITAL PROJECT ADMINISTRATION 13.40 14.90 14.90 17.90 19.90 1,565.08 1,610.08 1,683.58 1,686.58 1,720.58 0.00 0.00 0.50 1.00 0.00 0.50 1.00 0.00 0.00 1.00 0.50 0.00 1.00 0.50 0.00 0.00 0.00 0.50 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 0.00 0.25 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00 0.00 0.00 0.50 0.00 0.00 0.00 0.00 1.00 0.00 0.00 1.00 2.00 2.00 2.00 0.00 0.00 0.00 0.00 1.48 0.00 0.00 0.00 0.00 1.00 TOTAL GENERAL FUND 0.50 5.75 4.00 5.50 8.98 STREETS FUND ITS Operations Supervisor TOTAL STREETS FUND 0.00 0.00 1.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 GRAND TOTAL POSITIONS LIMITED TERM AGREEMENTS GENERAL FUND Town Manager Emergency Management Analyst Management Analyst Intern Human Resources STEM Intern HR Specialist General Counsel Legal Intern Paralegal Information Technology IT Project Manager Finance HRIS Analyst Tax Auditor Police Victim Advocate Fire Administrative Assistant Parks and Recreation Recreation Specialist 330 Table of Contents PERSONNEL DETAIL Actual FY 2021 Actual FY 2022 Budget FY 2023 Projected FY 2023 Requested FY 2024 WATER FUND Water Metering Water Meter Supervisor TOTAL WATER FUND 1.00 1.00 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 2.00 2.00 0.00 0.00 0.00 0.00 0.00 0.00 HEALTH TRUST Health Trust Administration Wellness Coordinator TOTAL HEALTH TRUST 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 TOTAL LTA 2.50 10.75 6.00 7.50 9.98 1,567.58 1,620.83 1,689.58 1,694.08 1,730.56 TOTAL FTE AND LTA 331 Table of Contents CAPITAL OUTLAY Current Veh # New Veh # Department Description Fire - Resource Information Technology - Infrastructure General Counsel Police - Peer Support Police - Office of Professional Stds Police - Training Police - Civilian Patrol Police - Family Violence Unit Police - Special Victims Unit Police - Intel Unit Fire - Operations Fire - Operations Fire - Operations Fire - Resource Fire - Resource Fire - Resource Fire - Resource Fire - Resource Fire - Resource Facilities - Admin Engineering Administration Engineering - Traffic Portable Radio Replacements Public Safety Microwave replacement Vehicle for Public Safety Legal Advisor Interceptor Utility Vehicle - Carry Forward Wellness Officer Vehicle - Carry Forward FTO leadership vehicle, make ready, AED device Interceptor Utility Vehicle - Carry Forward Unmarked Sedan - Carry Forward Detective vehicle and make ready Unmarked SUV - Carry Forward DJI M30 Drones (2) Special Events Command Tent - Carry Forward Polaris Ranger F-150, make ready, and SCBA F-150 and make ready 15 Passenger Van and make ready Extrication equipment (3) Automatic Compression Device - Carry Forward Ford Explorer - Carry Forward Utility Service Truck - Carry Forward SUV and make ready 1/2 Ton Truck and Upfit - Carry Forward Amount GENERAL FUND Add2401 Add2302 Add2201 Add2402 Add2303 Add2314 Add2403 Add2315 Add2407 Add2404 Add2405 Add2406 Add2323 Add2313 Add2408 Add2312 Total General Fund $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2,500,000 129,000 30,000 68,420 45,830 68,020 87,210 27,700 48,600 67,320 37,300 30,000 39,000 69,000 57,000 46,000 109,640 175,530 50,640 59,470 38,000 38,000 $ 3,821,680 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 325,000 59,000 40,500 45,500 13,500 75,500 75,500 75,500 75,500 52,500 54,500 1,000,500 750,500 102,600 49,420 67,420 27,700 36,600 49,480 58,800 1,534,140 $ 4,569,660 $ $ 54,300 205,030 $ 259,330 GENERAL REPLACEMENT FUND Fire - Resource Parks - PKID Maintenance Facilities Maintenance Facilities Maintenance Facilities Maintenance PD - Patrol PD - Patrol PD - Patrol PD - Patrol PD - Special Assignment Unit Fire - Resource Fire Operations Fire Operations Police - Detention Transport Information Technology Police - Canine Police - Financial Crimes Unit Police - Internal Affairs Police - Person Crimes (VCU) Police - SWAT Fire - Resource 2074 1917 1964 2175 2214 2239 2363 2365 2075 709 682 1972 2222 686 2374 2653 1928 2417 2080 1851 Volterra Pumper Pickup 3/4 Ton Pickup 1/2 Ton Pickup 1/2 Ton Golf Cart Patrol SUV Patrol SUV Patrol SUV Patrol SUV Pickup 1/2 Ton Pickup 1/2 Ton Command Van Hazmat Truck Passenger Van - Carry Forward 3/4 Ton Pickup - Carry Forward Patrol SUV - Carry Forward Sedan -Totaled - Carry Forward Sedan Large - Unmarked - Carry Forward SUV - Totaled - Carry Forward Pickup 1/2 Ton - Unmarked - Carry Forward Fire Ladder - Carry Forward Total General Replacement Fund STREET FUND Add2318 Add2317 Traffic Signal Maintenance Traffic Operations Center 3/4 Ton Truck and Upfit - Carry Forward Bucket Service Truck - Carry Forward Total Street Fund 332 Table of Contents CAPITAL OUTLAY Current Veh # New Veh # Department Description Traffic Signal Maintenance Traffic Operations Center 3/4 Ton Truck and Upfit - Carry Forward Bucket Service Truck - Carry Forward Amount STREET FUND Add2318 Add2317 Total Street Fund $ $ 54,300 205,030 $ 259,330 $ $ $ $ $ $ $ 43,500 98,500 98,500 63,500 60,500 30,890 12,470 $ 407,860 $ 56,910 $ 56,910 $ $ $ $ 13,500 59,000 46,000 46,000 $ 164,500 $ $ $ 36,550 36,020 42,800 $ 115,370 $ $ $ $ $ 40,500 40,400 154,550 73,910 151,860 $ 461,220 $ $ 51,000 50,000 $ 101,000 STREET REPLACEMENT FUND 2142 2064 2065 2072 2368 347 646 Crack Sealing Street Signs Street Signs Traffic Signal Maintenacne Landscape Maintenance Asphalt Patching Fog Sealing Pickup 1/2 Ton Pickup & Utility Body Pickup & Utility Body Pickup 3/4 Ton Pickup 3/4 Ton Trailer - Carry Forward Trailer - Carry Forward Total Street Replacement Fund WATER FUND Add2321 Distribution 3/4 Ton Extended Cab Truck - Carry Forward Total Water Fund WATER REPLACEMENT FUND 645 2062 2068 2067 Water North Treatment Plant Water Well Production Utility Locates Utility Locates Golf Cart Pickup 3/4 Ton Pickup 1/2 Ton Pickup 1/2 Ton Total Water Replacement Fund WASTEWATER FUND Add2319 Add2320 Wastewater Quality Wastewater Quality Gravity Systems Pickup 1/2 Ton - Carry Forward Pickup 1/2 Ton - Carry Forward Trench Compactor - Carry Forward Total Wastewater Fund WASTEWATER REPLACEMENT FUND 2278 595 768 2040 565 Lift Systems Wastewater Quality Effluent Reuse Gravity Systems Lift Systems Pickup 1/2 Ton Cargo Van - Carry Forward 2 Ton Truck With Crane - Carry Forward 1 Ton Pickup - Carry Forward 2 Ton Truck With Crane - Carry Forward Total Wastewater Replacement Fund SOLID WASTE - RESIDENTIAL Add2409 Add2410 Residential Collections Environmental Programs Pressure washing mobile unit Household Hazardous Waste Truck Total Solid Waste Residential Fund 333 Table of Contents CAPITAL OUTLAY Current Veh # New Veh # Department Description Amount SOLID WASTE - RESIDENTIAL REPLACEMENT FUND 2450 2451 2454 2458 2459 2213 2219 2220 2272 2273 2277 2285 2286 2226 Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Automated Side Loader - Refurb Automated Side Loader - Refurb Automated Side Loader - Refurb Automated Side Loader - Refurb Automated Side Loader - Refurb 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 Solid Waste Residential Replacement Fund $ $ $ $ $ $ $ $ $ $ $ $ $ $ 220,500 220,500 220,500 220,500 220,500 361,500 361,500 361,500 361,500 361,500 361,500 361,500 361,500 170,000 $ 4,164,500 $ $ 295,000 329,010 $ 624,010 $ $ $ $ 15,000 50,000 550,000 50,000 $ 665,000 $ $ $ $ $ $ $ $ $ $ 74,460 58,000 60,500 49,100 35,700 19,440 60,000 65,000 35,000 860,000 $ 1,317,200 $ $ 40,000 130,000 $ 170,000 $ $ 110,000 149,000 $ 259,000 SOLID WASTE - COMMERCIAL REPLACEMENT FUND 2217 2143 Commercial Collections Commercial Collections Front End Loader - Carry Forward Front End Loader - Carry Forward Total Solid Waste Commercial Replacement Fund ENVIRONMENTAL COMPLIANCE FUND Add2411 Add2412 Add2413 Add2414 Storm Water Storm Water Storm Water Storm Water Utility Trailer 1/2 Ton Truck Combination Cleaner 1/2 Ton Truck Total Environmental Compliance Fund DEVELOPMENT FEES AND GRANTS Add2308 Add2212 Add2416 Add2415 Add2417 Add2418 Add2419 Add2420 Police - Admin Police - Investigations Admin Police - Crime Scene Unit Police - Drug Enforcement Unit Police - Special Enforcement Unit Police - Special Enforcement Unit Fire - Resource Fire - Resource Fire - Resource Fire - Resource Interceptor Utility Vehicle - Carry Forward Sedan with Radio - Carry Forward Forensic Supervisor vehicle and radio DEU Sergeant vehicle and radio GR4100-Motorcycles - Carry Forward GR4200-Metal Detectors & Rifles - Carry Forward SCBA's and Tank (12) Portable Radios (5) Cardiac Monitor Fire Pumper Total Development Fees and Grants FLEET FUND Add2421 Add2422 Fleet Shop Operations Fleet Shop Operations 1/2 Ton Pickup 3/4 Ton Truck with Service Body Total Fleet Fund FLEET REPLACEMENT FUND 427 631 Fleet Shop Operations Fleet Shop Operations 1 Ton Pickup - Carry Forward 2 Ton Service Truck - Carry Forward Total Fleet Replacement Fund 334 Table of Contents CAPITAL OUTLAY Current Veh # New Veh # Department Description Amount AMBULANCE SERVICE FUND Add2311 Ambulance Transport - Operations Spare Reserve Ambulance - Carry Forward $ 296,000 $ 296,000 $ $ 296,000 296,000 $ 592,000 CAPITAL PROJECT CAPITAL OUTLAY $ 1,357,326,310 TOTAL CAPITAL OUTLAY $ 1,375,371,550 Total Ambulance Service Fund AMBULANCE TRANSPORT & OPERATIONS REPLACEMENT Add2309 Add2310 Ambulance Transport - Operations Ambulance Transport - Operations Horton Type 1 Ambulance - Carry Forward Horton Type 1 Ambulance - Carry Forward Total Ambulance Transport & Operations Replacement 335 Table of Contents TRANSFER DETAIL Ambulance Transport Fund Interfund transfers are scheduled for FY 2024, but not appropriated to avoid double counting the expenditure. The following section details the revenue transfers that are anticipated for FY 2024 by fund. General Fund Overhead $9,406,260 Wastewater Fund Revenue from Water, Wastewater, Solid Waste, 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 3,454,860 Wastewater 1,829,080 Solid Waste - Residential 1,711,310 Solid Waste - Commercial 263,890 Enviromental Compliance 415,160 Streets Special Revenue Water Fund Solid Waste - Residential Fund General Fund $1,500,000 This transfer from the General Fund into the Solid Waste - Residential Fund is a one-time transfer. Solid Waste - Residential is currently in the process of a rate study and repayment of this loan will be calculated into the new rates. Replacement Funds Various Funds $59,215,000 Transfers from various funds into the respective replacement funds ensure adequate funding when rolling stock and/or infrastructure needs replacement. Transfers by fund are as follows: 1,731,960 $15,000 General $200,000 670,000 Ambulance Service 300,000 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. 16,500,000 Water SDF 40,000 Water Resource SDF 275,000 Wastewater 14,400,000 Solid Waste - Residential 1,500,000 Solid Waste - Commercial 430,000 Environmental Compliance 2,500,000 Fleet $80,000 22,300,000 Roadway & Maintenance Water Funds are transferred from the Fire SDF Fund to the General Fund to cover costs associated with the internal borrowing of General Funds in advance of collecting the SDF fees. Water Fund $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. 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 $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. 300,000 Additional information regarding replacement funds is located in the Replacement Fund section of the budget document. 336 Table of Contents TRANSFER DETAIL Special Revenue General Fund Debt $150,000 MPC – Public Facilities PD Impound - $150,000 – 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 General Fund Police SDF $20,000,000 This transfer from the General Fund into the Water SDF Fund is to support Water SDF expenses not covered by SDF revenue. General Fund $17,289,500 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: 12,720,980 45,200 Fire SDF 1,672,470 Parks & Recreation SDF 2,850,850 MPC – Water System $42,309,870 Water-related revenues are used to pay down Water MPC debt. $164,000 This transfer from the General Fund into the Streets Fund is to cover any LTAF (Local Transportation Assistance Fund) cost in excess of LTAF funding. CIP Funds Water Fund 6,626,220 Water Repair & Replacement 20,092,400 Water SDF 14,522,500 Water Resources SDF 1,068,750 MPC – Wastewater System $3,625,250 $822,812,269 Wastewater System Development Fee revenue collected from permits is used to pay down Wastewater MPC debt. General 51,116,208 Water 32,001,430 Additional detail on Debt Service is located in the Debt Service section of the budget document. Wastewater 15,511,017 Solid Waste - Residential 1,273,780 Various Funds Revenue for Capital projects are transferred from various funds as listed below. Solid Waste - Commercial 12,931 Environmental Compliance 838,104 Roadway & Maintenance Fleet 16,739,997 111,539 Repair & Replacement Funds 162,995,266 Grant Funds 26,517,765 CDBG 836,777 SDF Funds 67,278,949 Outside Sources 17,932,298 GO Bond Proceeds 391,572,466 MPC Water System 13,772,949 Prop 400 - MAG 22,821,793 Other Special Revenue 1,479,000 Additional information on Capital Projects is located in the Other Capital Funds section of the budget document. 337 Table of Contents TRANSFER SUMMARY REVENUE TRANSFERS IN SOLID WASTE REPLACEMENT SPECIAL CIP DEBT WASTEWATER RESIDENTIAL REVENUE FUNDS SERVICE GENERAL EXPENDITURE TRANSFERS OUT FUND FUNDS GENERAL FUND $ 107,951,188 - - 1,500,000 22,300,000 20,314,000 51,116,208 12,720,980 GENERAL REPAIR & REPLACE $ 37,177,931 - - - - - 37,177,931 - ROADWAY AND MAINTENANCE $ 17,409,997 - - - 670,000 - 16,739,997 - AMBULANCE SERVICE $ 680,000 380,000 - - 300,000 - - - STREETS $ 1,731,960 1,731,960 - - - - - - GRANT FUND $ 26,517,765 - - - - - 26,517,765 - CDBG $ 836,777 - - - - - 836,777 - POLICE IMPOUND FUND $ 15,000 15,000 - - - - - - OTHER SPECIAL REVENUE FUNDS $ 1,479,000 - - - - - 1,479,000 - GO BOND PROCEEDS $ 391,572,466 - - - - - 391,572,466 - TRAFFIC SIGNAL SDF $ 8,428,385 - - - - - 8,428,385 - POLICE SDF $ 6,086,756 - - - - - 6,041,556 45,200 FIRE SDF $ 3,437,663 200,000 - - - - 1,565,193 1,672,470 PARKS AND RECREATION SDF $ 19,940,673 - - - - - 17,089,823 2,850,850 ROADS SDF $ 23,550,453 - - - - - 23,550,453 - OUTSIDE SOURCES $ 17,932,298 - - - - - 17,932,298 - PROP 400 MAG $ 22,821,793 - - - - - 22,821,793 - WATER $ 59,697,510 3,534,860 1,035,000 - 16,500,000 - 32,001,430 6,626,220 WATER REPAIR & REPLACE $ 72,468,905 - - - - - 52,376,505 20,092,400 MPC - WATER SYSTEM $ 13,772,949 - - - - - 13,772,949 - WATER SDF $ 15,080,347 - - - 40,000 - 517,847 14,522,500 WATER RESOURCE SDF $ 3,699,365 - - - 275,000 - 2,355,615 1,068,750 WASTEWATER $ 31,740,097 1,829,080 - - 14,400,000 - 15,511,017 - WASTEWATER REPAIR & REPL $ 68,682,283 - - - - - 68,682,283 - NEELY WASTEWATER SDF $ 2,567,002 - - - - - 2,567,002 - GREENFIELD WASTEWATER SDF $ 8,788,325 - - - - - 5,163,075 3,625,250 SOLID WASTE - RESIDENTIAL $ 4,485,090 1,711,310 - - 1,500,000 - 1,273,780 - SOLID WASTE - COMMERCIAL $ 706,821 263,890 - - 430,000 - 12,931 - ENVIRONMENTAL COMPLIANCE $ 3,753,264 415,160 - - 2,500,000 - 838,104 - ENV COMP REPAIR & REPLACE $ 3,531,916 - - - - - 3,531,916 - FLEET OPERATIONS $ 411,539 - - - 300,000 - 111,539 - FLEET REPAIR & REPLACEMENT $ 1,226,631 - - - - - 1,226,631 - TOTAL TRANSFER IN $ 978,182,149 $ 10,081,260 $ 1,035,000 $ 338 1,500,000 $ 59,215,000 $ 20,314,000 $ 822,812,269 $ 63,224,620 Table of Contents 339 Table of Contents SCHEDULES A-G TOWN OF GILBERT Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2024 Schedule A FUNDS Fiscal Year General Fund Special Revenue Funds 2023 Adopted/Adjusted Budgeted Expenditures/Expenses* E 1 $ 249,741,814 $ 618,827,184 2023 Actual Expenditures/Expenses** E 2 $ 223,170,559 $ 63,704,641 2024 Fund Balance/Net Position at July 1*** 3 $ 231,946,766 $ 800,211,155 2024 Primary Property Tax Levy B 4 $ - $ - 2024 Secondary Property Tax Levy B 5 $ - $ - 2024 Estimated Revenues Other than Property Taxes C 6 $ 2024 Other Financing Sources D 7 $ - $ - 2024 Other Financing (Uses) D 8 $ - $ - 2024 Interfund Transfers In D 9 $ 32,381,260 $ 21,284,000 2024 Interfund Transfers (Out) D 10 $ 145,129,119 $ 586,348,974 2024 Reduction for Amounts Not Available: 270,673,900 $ 425,379,500 11 LESS: Amounts for Future Debt Retirement: $ - $ - 2024 Future Capital Projects $ - $ - 2024 Maintained Fund Balance for Financial Stability $ 59,080,000 2024 Total Financial Resources Available $ 330,792,807 $ 654,025,681 2024 Budgeted Expenditures/Expenses $ 283,886,960 $ 698,748,331 * ** *** 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). 340 6,500,000 Table of Contents SCHEDULES A-G TOWN OF GILBERT Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2024 Schedule A FUNDS Debt Service Fund Capital Projects Enterprise Internal Service Permanent Fund Fund Funds Available Funds Total All Funds $ 68,990,011 $ 590,167,876 $ - $ 99,464,095 $ 43,650,760 $ 1,670,841,740 $ 65,618,560 $ 51,788,957 $ - $ 83,476,385 $ 41,118,166 $ $ 17,591,450 $ - $ - $ 268,034,883 $ 11,828,718 $ 1,329,612,972 $ - $ - $ - $ $ - $ - $ 31,335,000 $ 908,726,490 $ - $ 31,335,000 $ - $ 2,577,100 $ - $ - $ 165,504,000 $ 44,591,990 528,877,268 - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 38,180,000 $ 300,000 $ 978,182,149 245,065,886 $ 1,638,170 $ 978,182,149 23,028,220 $ $ $ $ 63,224,620 - 23,028,220 - $ 822,812,269 $ - $ - $ $ - $ - $ - $ - $ $ - $ - $ - $ - $ $ 47,480,000 $ 7,182,341 $ 120,242,341 $ - $ - $ 91,699,950 $ 822,812,269 $ - $ 179,172,997 $ 47,900,197 $ 2,126,403,901 $ 88,993,120 $ 822,812,269 $ - $ 111,808,850 $ 43,251,770 $ 2,049,501,300 2023 $ 1,670,841,740 $ (1,055,800,000) $ 615,041,740 $ (150,000,000) $ 465,041,740 $ 500,348,278 2024 $ 2,049,501,300 $ (1,400,000,000) $ 649,501,300 $ (150,000,000) $ 499,501,300 $ 544,824,048 EXPENDITURE LIMITATION COMPARISON 1. Budgeted expenditures/expenses 2. Add/subtract: estimated net reconciling items 3. Budgeted expenditures/expenses adjusted for reconciling items 4. Less: estimated exclusions 5. Amount subject to the expenditure limitation 6. EEC expenditure limitation 341 Table of Contents SCHEDULES A-G TOWN OF GILBERT Tax Levy and Tax Rate Information Fiscal Year 2024 Schedule B 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) 2023 $ 2024 $ 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 29,600,000 29,600,000 $ $ 31,335,000 31,335,000 $ $ $ $ $ 29,400,000 200,000 29,600,000 29,600,000 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate 0.9897 0.9800 (2) Secondary property tax rate 0.9897 0.9800 (3) Total city/town tax rate Special assessment district tax rates B. Secondary property tax rates - As of the date the proposed budget was prepared, the city/town was operating 391 special assessment districts for which secondary 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. 342 Table of Contents SCHEDULES A-G TOWN OF GILBERT Revenues Other Than Property Taxes Fiscal Year 2024 Schedule C ESTIMATED REVENUES 2023 SOURCE OF REVENUES ACTUAL REVENUES* 2023 ESTIMATED REVENUES 2024 GENERAL FUND Local taxes Local taxes, audit, & franchise fees $ 130,425,000 147,500,000 140,350,000 Licenses and permits Licenses and permits 3,865,000 2,745,000 2,610,000 Intergovernmental State Shared Revenue State Grants & Contributions Other Governments Revenue 83,000,000 886,000 1,620,000 86,800,000 1,007,000 3,047,500 110,000,000 965,300 2,855,000 Charges for services Charges for services 8,333,400 9,961,400 9,172,600 Fines and forfeits Fines and forfeits 2,640,000 2,485,000 2,510,000 500,000 50,000 500,000 50,000 500,000 50,000 In-lieu taxes SRP In Lieu 1,000,000 1,039,800 1,000,000 Miscellaneous Miscellaneous 790,000 745,000 636,000 Interest on investments General Fund General Fund Repair & Replacement Total General Fund $ 233,109,400 $ 255,905,700 $ 270,673,900 $ 19,000,000 12,200,000 120,000 20,000 33,000 31,373,000 $ 20,300,000 12,500,000 140,000 20,000 33,000 32,993,000 $ 685,790 685,790 $ 32,913,020 32,913,020 SPECIAL REVENUE FUNDS HURF Vehicle License Tax Interest Income Streets Repair & Replacement Other Streets Revenue $ $ 18,350,000 12,200,000 120,000 20,000 55,000 30,745,000 Grants $ $ 31,488,370 31,488,370 Other Special Revenue System Development Fees Intergovernmental Revenue $ $ 3,213,270 17,551,010 2,282,000 23,046,280 $ 15,428,270 $ 3,135,520 9,590,000 2,835,000 15,560,520 CDBG/HOME $ $ 3,232,400 3,232,400 $ 1,120,050 1,120,050 $ 2,756,670 2,756,670 PKID Streetlight Improvement District $ 1,144,890 1,864,000 3,008,890 $ 1,144,890 1,864,000 3,008,890 $ 877,380 2,002,600 2,879,980 $ 343 2,838,270 12,590,000 Table of Contents SCHEDULES A-G TOWN OF GILBERT Revenues Other Than Property Taxes Fiscal Year 2024 Schedule C $ $ 90,000 90,000 $ 90,000 90,000 $ ESTIMATED REVENUES 2024 90,000 90,000 Ambulance Transport $ $ 5,200,000 5,200,000 $ 5,500,000 5,500,000 $ 7,000,000 7,000,000 Other Funding Sources $ $ 141,535,130 141,535,130 $ 13,265,090 13,265,090 $ 331,186,310 331,186,310 Total Special Revenue Funds $ 238,346,070 $ 70,471,090 $ 425,379,500 $ 3,751,410 35,000 3,786,410 $ 581,410 35,000 616,410 $ 2,542,100 35,000 2,577,100 Total Debt Service Funds $ 3,786,410 $ 616,410 $ 2,577,100 $ 70,405,500 500,000 9,000,000 79,905,500 $ 78,235,500 300,000 7,500,000 86,035,500 $ 33,656,000 200,000 2,575,000 36,431,000 $ 44,026,000 200,000 2,060,000 46,286,000 $ 20,500,000 8,000 20,508,000 $ 22,655,000 8,000 22,663,000 $ 3,552,000 2,000 3,554,000 $ 3,707,500 2,000 3,709,500 $ 4,840,000 5,000 4,845,000 $ 4,840,000 5,000 4,845,000 $ 6,805,000 5,000 6,810,000 Total Enterprise Funds $ 146,160,000 $ 145,243,500 $ 165,504,000 SOURCE OF REVENUES Police Impound ESTIMATED REVENUES 2023 ACTUAL REVENUES* 2023 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 $ Solid Waste - Residential SW Residential Repair & Replacement $ Solid Waste - Commercial SW Commercial Repair & Replacement $ Environmental Compliance Env Compliance Repair & Replacement 65,103,000 500,000 14,500,000 80,103,000 33,656,000 200,000 3,555,000 37,411,000 $ 20,295,000 109,000 20,404,000 $ 3,395,000 2,000 3,397,000 $ $ 344 Table of Contents SCHEDULES A-G TOWN OF GILBERT Revenues Other Than Property Taxes Fiscal Year 2024 Schedule C ESTIMATED REVENUES 2023 SOURCE OF REVENUES ACTUAL REVENUES* 2023 ESTIMATED REVENUES 2024 INTERNAL SERVICE FUNDS Fleet Maintenance $ $ 9,401,000 9,401,000 $ 11,604,000 11,604,000 $ 11,578,500 11,578,500 Health Self Insurance $ $ 20,920,000 20,920,000 $ 21,685,000 21,685,000 $ 23,130,000 23,130,000 Dental Self Insurance $ $ 1,282,000 1,282,000 $ 1,282,000 1,282,000 $ 1,325,000 1,325,000 Workers' Compensation $ $ 3,260,000 3,260,000 $ 4,580,000 4,580,000 $ 4,210,000 4,210,000 General Liability Insurance $ $ 4,348,490 4,348,490 $ 4,348,490 4,348,490 $ 4,348,490 4,348,490 Total Internal Service Funds $ 39,211,490 $ 43,499,490 $ 44,591,990 TOTAL ALL FUNDS $ 660,613,370 $ 515,736,190 $ 908,726,490 * 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. 345 Table of Contents SCHEDULES A-G TOWN OF GILBERT Other Financing Sources/ and Interfund Transfers Fiscal Year 2024 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 Other Special Revenue 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 Solid Waste - Residential SW Residential Repair & Replace Solid Waste - Commercial SW Commercial Repair & Replace Environmental Compliance Env Compliance Repair & Replace Total Enterprise Funds $ INTERNAL SERVICE FUNDS Fleet $ Fleet Repair & Replacement General Liability Insurance Total Internal Service Funds $ TOTAL ALL FUNDS $ OTHER FINANCING 2024 SOURCES INTERFUND TRANSFERS 2024 IN $ $ $ $ $ $ 10,081,260 22,300,000 32,381,260 164,000 670,000 $ $ 107,951,188 37,177,931 145,129,119 $ 19,141,957 836,777 15,000 680,000 26,517,765 1,479,000 91,578,969 446,099,506 586,348,974 150,000 300,000 20,000,000 $ $ 21,284,000 $ $ $ $ $ 63,224,620 63,224,620 $ $ $ $ $ $ $ 86,965,980 361,556,050 28,171,640 74,535,960 83,454,570 92,533,789 90,676,260 4,918,020 822,812,269 $ $ 16,815,000 1,035,000 14,400,000 1,500,000 1,500,000 $ $ 706,821 430,000 $ $ $ $ $ $ $ $ 346 2,500,000 38,180,000 59,697,510 72,468,905 31,740,097 68,682,283 4,485,090 $ 3,753,264 3,531,916 245,065,886 $ 411,539 1,226,631 300,000 $ 1,638,170 978,182,149 $ 978,182,149 300,000 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Fund Fiscal Year 2024 Schedule E FUND/DEPARTMENT ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2023 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 $ 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 SPECIAL REVENUE FUNDS Streets $ Grants CDBG/HOME Police Impound Ambulance Transport Special Districts Development Fees Other Special Revenue Total Special Revenue Funds $ 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 DEBT SERVICE FUNDS Debt Service $ Total Debt Service Funds $ EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2023 $ 56,790 138,940 8,850 ACTUAL EXPENDITURES/ EXPENSES* 2023 $ $ 78,650 30,410 300,690 363,484 168,780 37,600 56,240 302,960 154,440 364,780 408,710 6,674,672 1,937,405 1,780,190 145,680 (1,217,000) (18,419,827) (6,627,556) $ $ (475,660) $ 848,607 1,969,346 703,426 263,906 1,498,120 469,155 3,037,459 20,080,885 3,063,774 872,306 943,922 4,623,379 3,630,041 4,089,131 9,078,756 74,398,856 47,279,092 27,475,090 1,099,484 5,552,210 12,193,614 223,170,559 BUDGETED EXPENDITURES/ EXPENSES 2024 $ $ $ 62,000 8,380 50,460 (106,692) (461,512) $ 26,737,366 685,790 1,057,446 185,058 5,049,206 3,043,936 766,760 1,951,293 39,476,855 $ 30,636,670 6,381,140 1,919,890 209,960 6,919,380 3,255,980 1,412,060 3,279,160 54,014,240 68,831,770 68,831,770 $ $ 158,241 158,241 $ $ 65,618,560 65,618,560 $ $ 88,993,120 88,993,120 OTHER FUNDING SOURCES Capital Projects $ Total Other Funding Sources $ 599,521,970 599,521,970 $ $ (28,977,464) $ (28,977,464) $ 24,227,786 24,227,786 $ $ 644,734,091 644,734,091 CAPITAL PROJECT FUNDS Redevelopment $ Streets Traffic Control Parks and Recreation Municipal Facilities Water Wastewater Storm Water Total Capital Project Funds $ 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 $ 4,909,242 $ 11,338,080 823,460 433,000 14,000,189 5,111,005 4,502,340 (4,806,000) 36,311,316 $ 1,041,950 19,779,437 1,165,446 2,314,309 9,485,399 5,568,151 12,378,495 55,770 51,788,957 $ 86,965,980 361,556,050 28,171,640 74,535,960 83,454,570 92,533,789 90,676,260 4,918,020 822,812,269 $ 347 $ 875,450 2,147,580 810,260 306,900 1,863,590 464,020 3,350,120 25,902,360 3,533,090 843,980 756,050 4,958,360 4,363,840 3,852,750 9,217,940 77,631,930 46,249,940 36,226,230 1,686,660 11,261,960 47,583,950 283,886,960 $ Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Fund Fiscal Year 2024 Schedule E FUND/DEPARTMENT ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2023 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2023 ACTUAL EXPENDITURES/ EXPENSES* 2023 ENTERPRISE FUNDS Water $ Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Total Enterprise Funds $ 43,211,680 28,088,830 23,097,580 4,020,540 2,948,490 101,367,120 $ (908,727) $ (888,335) (105,124) (839) $ (1,903,025) $ INTERNAL SERVICE FUNDS Fleet Maintenance $ Health Self Insurance Dental Self Insurance Workers' Compensation General Liability Insurance Total Internal Service Funds $ 10,134,900 22,973,840 1,570,000 3,123,530 4,348,490 42,150,760 $ 1,500,000 $ $ 1,500,000 TOTAL ALL FUNDS $ 1,670,841,740 $ BUDGETED EXPENDITURES/ EXPENSES 2024 34,721,978 24,149,761 18,874,335 3,005,327 2,724,984 83,476,385 $ $ $ 10,446,362 22,123,955 1,570,000 2,684,077 4,293,772 41,118,166 $ 11,498,160 22,674,470 1,520,000 3,201,450 4,357,690 43,251,770 $ 528,877,268 $ 2,049,501,300 $ 48,832,400 28,885,200 25,922,760 4,213,950 3,954,540 111,808,850 * 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. 348 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2024 Schedule F DEPARTMENT/FUND ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2023 Mayor and Council General Fund $ Special Revenue $ Department Total $ 807,340 Manager General Fund $ CDBG/HOME Special Revenue Department Total $ 1,832,910 1,779,970 59,620 3,672,500 807,340 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2023 $ $ $ 56,790 $ $ $ $ 138,940 $ $ 138,940 $ 1,969,346 1,057,446 59,620 3,086,412 8,850 1,207,993 1,216,843 $ 703,426 345,210 1,048,636 Community Resources General Fund Grants Department Total $ 698,140 $ Emergency Mgt and Safety General Fund $ Grants Department Total $ 576,360 128,520 704,880 $ Digital Government General Fund $ Special Revenue Department Total $ 1,983,470 9,940 1,993,410 Intergovernmental Relations General Fund $ Grants Special Revenue Department Total $ 698,140 56,790 ACTUAL EXPENDITURES/ EXPENSES* 2023 $ $ 129,200 129,200 $ 78,650 $ $ 78,650 $ 449,470 62,940 $ 30,410 125,000 512,410 $ 3,435,710 $ 848,607 848,607 263,906 50,680 314,586 BUDGETED EXPENDITURES/ EXPENSES 2024 $ $ $ 875,450 22,250 897,700 $ $ 2,147,580 1,919,890 40,160 4,107,630 $ 810,260 862,790 1,673,050 $ $ 306,900 114,430 421,330 1,498,120 9,940 1,508,060 $ $ 469,155 66,231 $ 464,020 65,170 155,410 $ 535,386 $ 529,190 300,690 3,037,459 259,347 560,037 $ $ $ $ 3,037,459 $ $ $ $ 3,350,120 335,480 167,690 3,853,290 $ 1,863,590 10,000 1,873,590 Economic Development General Fund $ Special Revenue Grants Department Total $ 3,435,710 $ $ $ $ Information Technology General Fund $ Department Total $ 22,666,160 22,666,160 $ $ 363,484 363,484 $ $ 20,080,885 20,080,885 $ $ 25,902,360 25,902,360 Human Resources General Fund $ Department Total $ 3,014,780 3,014,780 $ $ 168,780 168,780 $ $ 3,063,774 3,063,774 $ $ 3,533,090 3,533,090 349 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2024 Schedule F DEPARTMENT/FUND Management and Budget General Fund $ Department Total $ ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2023 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2023 ACTUAL EXPENDITURES/ EXPENSES* 2023 BUDGETED EXPENDITURES/ EXPENSES 2024 845,410 845,410 $ $ 37,600 37,600 $ $ 872,306 872,306 $ $ 843,980 843,980 Town Clerk General Fund $ Department Total $ 978,940 978,940 $ $ 56,240 56,240 $ $ 943,922 943,922 $ $ 756,050 756,050 Legal Services General Fund $ Department Total $ 4,340,640 4,340,640 $ $ 302,960 302,960 $ $ 4,623,379 4,623,379 $ $ 4,958,360 4,958,360 Management Services General Fund $ Department Total $ 3,596,550 3,596,550 $ $ 154,440 154,440 $ $ 3,630,041 3,630,041 $ $ 4,363,840 4,363,840 Municipal Court General Fund $ Special Revenue Department Total $ 3,729,200 588,310 4,317,510 $ 364,780 $ $ $ 364,780 $ 4,089,131 527,812 4,616,943 $ 3,852,750 555,600 4,408,350 Development Services General Fund $ Grants Special Revenue Department Total $ 9,014,380 $ 408,710 $ 9,078,756 $ 9,217,940 1,051,890 10,066,270 $ 408,710 $ 1,051,890 10,130,646 $ 842,840 10,060,780 Police General Fund $ Police Impound Grants Special Revenue Department Total $ 67,747,950 193,470 181,850 107,610 68,230,880 $ 6,674,672 $ Fire and Rescue General Fund $ Ambulance Transport Grants Special Revenue Department Total $ Parks and Recreation General Fund $ Special Revenue Grants Department Total $ 382,013 74,398,856 185,058 289,900 107,610 74,981,424 $ $ 7,056,685 $ $ 1,937,405 62,000 10,200 $ $ 2,009,605 $ 28,993,620 20,000 $ 1,780,190 $ 27,475,090 20,000 $ 29,013,620 $ 1,780,190 $ 27,495,090 $ 46,260,910 5,572,590 58,300 51,891,800 350 47,279,092 5,049,206 58,300 52,386,598 $ $ $ 77,631,930 209,960 184,080 281,160 78,307,130 46,249,940 6,919,380 56,610 53,225,930 36,226,230 20,000 52,150 36,298,380 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2024 Schedule F DEPARTMENT/FUND Public Works General Fund $ Streets Fund Water Fund Wastewater Fund Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Department Total $ ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2023 1,553,030 28,872,390 43,211,680 28,088,830 23,097,580 4,020,540 2,948,490 131,792,540 Special Revenue and Non-Operating Repair and Replacement $ 12,018,450 Non-Departmental 41,825,950 Miscellaneous Grants 5,000,000 Special Districts 3,240,140 Development Fees 766,760 Other Special Revenue 1,049,890 Debt Service 68,831,770 Other Funding Sources 599,521,970 Capital Improvement Funds 553,856,560 Internal Services 42,150,760 Department Total $ 1,328,262,250 TOTAL ALL FUNDS $ 1,670,841,740 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2023 ACTUAL EXPENDITURES/ EXPENSES* 2023 $ 145,680 $ (475,660) (908,727) (888,335) (105,124) (839) $ (2,233,005) $ $ $ (1,217,000) $ (18,419,827) (2,113,753) 8,380 50,460 (106,692) 158,241 (28,977,464) 36,311,316 1,500,000 (12,806,339) $ $ $ BUDGETED EXPENDITURES/ EXPENSES 2024 1,099,484 26,737,366 34,721,978 24,149,761 18,874,335 3,005,327 2,724,984 111,313,235 $ $ 1,686,660 30,636,670 48,832,400 28,885,200 25,922,760 4,213,950 3,954,540 144,132,180 5,552,210 12,193,614 3,043,936 766,760 49,890 65,618,560 24,227,786 51,788,957 41,118,166 204,359,879 $ $ $ $ $ $ $ $ $ $ $ 11,261,960 47,583,950 5,000,000 3,255,980 1,412,060 1,049,890 88,993,120 644,734,091 822,812,269 43,251,770 1,669,355,090 528,877,268 $ 2,049,501,300 * 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. 351 Table of Contents SCHEDULES A-G TOWN OF GILBERT Full-Time Employees and Personnel Compensation Fiscal Year 2024 Schedule G FUND GENERAL FUND SPECIAL REVENUE FUNDS Roadway and Maintenance Streets Grants CDBG Parkway Improvement District Court Automation Court Enhancement Police Impound Ambulance Transport Native American Intership Tourism Total Special Revenue Funds Full-Time Equivalent (FTE) 2024 Employee Salaries and Hourly Costs 2024 Retirement Costs 2024 Healthcare Costs 2024 1247.74 $ 128,886,731 $ 19,222,477 $ 20,156,433 $ 6,406,459 $ 174,672,100 $ $ $ 4,964 292,111 $ 1.65 3.10 1.00 1.00 1.90 43.56 0.80 1.00 113.67 $ 80,285 4,832,525 161,150 156,395 195,119 88,997 43,881 142,853 3,446,516 27,989 108,016 9,283,726 $ 13,275 963,844 CAPITAL PROJECTS FUNDS CIP Administration Total Capital Projects Funds 19.90 $ 19.90 $ 2,452,881 2,452,881 $ $ ENTERPRISE FUNDS Water Wastewater Solid Waste - Residential Solid - Waste - Commercial Environmental Compliance Total Enterprise Funds 141.93 $ 53.50 85.81 8.44 15.59 305.27 $ 9,330,657 4,949,775 6,390,725 777,435 1,109,216 22,557,808 $ INTERNAL SERVICE FUND Fleet Maintenance Health Self Insurance Workers' Compensation General Liability Insurance Total Internal Service Fund 31.00 $ 1.00 1.00 1.00 34.00 $ 2,146,326 109,039 87,882 104,714 2,447,961 TOTAL ALL FUNDS 1.00 $ 58.66 1720.58 $ 165,629,107 8,639 497,822 16,644 21,528 9,709 4,656 15,907 375,664 $ $ $ $ 9,857 12,907 5,731 2,559 8,712 242,337 2,141 7,925 589,244 $ 116,490 6,543,210 161,150 214,270 264,030 123,400 69,910 195,290 4,629,490 30,170 148,300 12,495,710 359,130 359,130 $ $ 156,943 156,943 $ $ 3,234,640 3,234,640 2,293,829 758,179 1,397,918 168,474 218,803 4,837,203 $ 701,205 261,123 373,463 47,438 68,064 1,451,293 $ 13,526,950 6,415,840 8,806,880 1,074,940 1,512,410 31,337,020 $ 31,374 34,476 18,963 18,814 27,818 564,973 40 19,084 1,658,896 265,686 265,686 $ $ 1,201,259 446,763 644,774 81,593 116,327 2,490,716 $ 237,224 10,330 9,572 11,601 268,727 $ 23,211,450 352 22,602 920,752 $ $ 443,922 18,986 18,967 19,053 500,928 $ 27,512,590 $ Total Estimated Personnel Compensation 2024 Other Benefit Costs 2024 $ $ $ $ 138,338 6,125 5,619 6,532 156,614 $ $ 2,965,810 144,480 122,040 141,900 3,374,230 $ 8,760,553 $ 225,113,700 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. ALF Arizona Lottery Fund 353 Table of Contents GLOSSARY/ACRONYMS Allocation A component of an appropriation that is earmarked for expenditure by specific organization units and/or for special purposes, activities, or objects. AMI Advanced Metering Infrastructure 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. 354 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. 355 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. 356 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. 357 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 Fund Balance is the total accumulation of operating surpluses and deficits since the beginning of the municipality. 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. 358 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. 359 Table of Contents GLOSSARY/ACRONYMS GPS Global Positioning System Grants State and Federal subsidies received in response to a specific need. GSF Groundwater Storage Facility is a water exchange authorized under state law where the operator of the GSF (typically an irrigation district) will substitute renewable surface water (CAP water) for groundwater that it has a legal right to pump. This substitution of surface water for groundwater essentially “saves” groundwater that would have been pumped and is legally considered analogous to direct recharge. The customer storing at a GSF receives long-term storage credits that can later be recovered and not counted as groundwater pumping. GWRP Greenfield Water Reclamation Plant is located at 4400 S Greenfield Road and operating in partnership with the City Mesa and City of Queen Creek. Heritage District Historic Downtown Gilbert is an area of up-scale restaurants, entertainment, and shopping. HOA Homeowners Association is an organization of all owners of land in the development that is governed by a board. The HOA collects fines and assessments from the homeowners, maintains the common areas, and enforce the association’s governing documents, including rules regarding construction and maintenance of individual homes. HOME HOME Investment Partnership Funds are provided by the U.S. Department of Housing and Urban Development (HUD) and are used to fund a wide range of activities including building, buying, and/or rehabilitation of affordable housing for rent, homeownership or providing rental assistance to low-income people. HHW Household Hazardous Waste is a facility in Gilbert that accepts items that are considered inappropriate to dispose of in the landfill. HIPPA Health Insurance Portability and Accountability HMI Human machine interface enables machines and humans to communicate with each other. HURF Highway User Revenue Fund is a separate funding source dedicated to provide support for street improvements and maintenance. HVAC Heating Ventilation and Air Conditioning IBCCES International Board of Credentialing and Continuing Education is an industry leader in cognitive disorder training and certification for education, healthcare, corporate and travel & entertainment professionals around the globe. ICMA International City/County Management Association is an association representing professionals in local government management. 360 Table of Contents GLOSSARY/ACRONYMS ICPMS IGA 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. 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. LTFP Long Term Financial Plan LUCITY Work order management software. 361 Table of Contents GLOSSARY/ACRONYMS MAG Maricopa County Association of Governments was formed in 1967. It is a voluntary association of governments and Indian communities formed to address regional issues in Maricopa County. MAG is the designated Regional Planning Agency and consists of 31 member agencies. Major Fund Any fund whose revenues or expenditures, excluding other financing sources and uses, constitute more than 10 percent of the revenues or expenditures of the appropriated budget. Master Plan A planning document that takes an area of interest and creates a comprehensive future for that area. For example, a storm water master plan would provide information regarding the location of storm water facilities, the potential timing, the barriers, and the costs. MCL Maximum Containment Level MGD Million Gallons per Day Modified Accrual A basis of accounting used by governmental funds where revenue is recognized in the period it is available and measurable, and expenditures are recognized at the time a liability is incurred. MPC Municipal Property Corporation is a non-profit corporation created by Gilbert as a funding mechanism for Capital Improvement projects. The board is governed by citizens appointed by Council. 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. NWC Northwest Corridor NWTP North Water Treatment Plant is situated on the eastern canal receiving water from the SRP (mixture of salt river and verde river). Water delivered from the NWTP is treated using the conventional methods of coagulation, flocculation, sedimentation, and filtration. Objectives Targets for accomplishing goals that are specific, measurable, attainable, results-oriented, and time-bound. OnBase Gilbert’s digital records management system. 362 Table of Contents GLOSSARY/ACRONYMS Operating Budget The portion of the budget associated with providing ongoing services to citizens, includes general expenditures such as personnel services, professional services, maintenance costs, and supplies. OSHA Occupational Safety and Health Administration is an agency of the United States Department of Labor. PCI Pavement Condition Index is an index that communicates the condition of driving surfaces on a 100 point scale. PCU Property Crimes Until located in the Gilbert Police Department. Performance Measures Indication of levels of activity or outcomes of operations. PFMPC Public Facilities Municipal Property Corporation PKID Parkway Improvement Districts provide a method to maintain the parkways within specific areas and charge the cost to the benefited property with the property tax bill. PM-10 Regulations PM-10 (particulate matter less than 10 microns) regulations are also known as the “dust control regulations”. PM-10 emissions, including dust generating activities, are regulated by Maricopa County. It is a major component of the “brown cloud” in the metropolitan Phoenix area. Police Impound Police Impound was established as a result of Arizona law A.R.S. 283511 and requires mandatory tow and 30-day impound of vehicles when the driver commits specific civil traffic and criminal traffic offenses. PPP Public-Private Partnership Property Tax Levy The total amount to be raised by general property taxes for purposes specified in the Tax levy Ordinance. In Arizona, the property tax system is divided into primary and secondary rates. Property Tax – Primary Gilbert does not have a primary property tax. A Primary Property tax is a limited tax levy used for general government operations based on the Primary Assessed Valuation and Primary tax rate. The total levy for primary taxes is restricted to a 2% annual increase, plus allowances for annexations, new construction, and population increases. Property Tax – Secondary An unlimited tax levy restricted to general bonded debt obligations and for voter approved budget overrides. These taxes are based on the Secondary Assessed Valuation and Secondary Tax rate. PROWAG Public Right of Way Accessibility Guidelines Reserve To set aside a portion of a fund balance to guard against economic downturn or emergencies. Resource Constrained Process A budget process that is limited by the projected revenues based on current tax rates and fees. 363 Table of Contents GLOSSARY/ACRONYMS Revenue Receipts from items such as taxes, intergovernmental sources, user fees or resources from voter-authorized bonds, or system development fees. RFP Request for Proposal is a part of the competitive bidding process RFQ Request for Quotes is a part of the competitive bidding process. RMS Records Management System is an agency-wide system that provides for the creation, workflow management, storage, retrieval, retention, editing, reviewing and archiving of business information, records, documents, or files. ROW Right of Way is a publicly-owned area of land typically adjacent to a roadway. RTU Remote Terminal Unit RWCD Roosevelt Water Conservation District encompasses 40,000 acres and is situated in the south east corner of Maricopa County. SASC South Area Service Center is located at 4760 South Greenfield Road. The facility includes Police, Public Works, Hazardous Waste Collection and Equipment Repair Shop. SAU Special Assignment Unit located in the Gilbert Police Department. SCADA SCADA (Supervisory Control and Data Acquisition) is a software system used to automate and/or monitor industrial processes in various vertical markets: manufacturing, transportation, energy management, building automation, and any other field where real time operational data is used to make decisions. SDF System Development Fees are collected at the time a building permit is issued to pay for the cost of capital improvements required due to growth. Self-Insurance A calculated amount of money set aside to pay claims and compensate for future loss. SharePoint Microsoft software for the town’s intranet. The intranet is a communication and project collaboration tool for employees of all departments. The intranet also provides for live document management and process automation. SLID Street Light Improvement Districts are established to charge the cost of electricity for street lights to property in subdivisions based on the actual cost of electricity and allocated based on their home value. 364 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. 365 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 is a volunteer, sports governing body and a nonprofit organization. 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 366 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. 367 Table of Contents Gilbert, Arizona Office of Management & Budget 50 E. Civic Center Drive Gilbert, AZ 85296 (480) 503-6871 | gilbertaz.gov