Annual Budget FISCAL YEAR 2025 | ADOPTED JUNE 4, 2024 TABLE OF CONTENTS INTRODUCTORY SECTION STREETS FUND Budget Message...............................................7 Guide to the Budget Document ......................11 GFOA Distinguished Budget Award ...............14 Key Officials and Staff ....................................16 Organizational Charts .....................................18 Mission and Values ........................................20 Organization Focus Areas ..............................21 Operational Excellence ..................................27 Gilbert Facts ...................................................28 Fund Structure ................................................32 Budget Process ..............................................35 Budget Calendar.............................................37 Financial Policies ............................................38 Streets Fund Summary ................................ 161 Streets Fund Benchmark ............................. 163 Streets... ...................................................... 165 ENTERPRISE FUNDS Enterprise Funds Summary ......................... 169 Enterprise Funds Benchmarks .................... 171 Water ........................................................... 173 Wastewater .................................................. 175 Solid Waste - Residential ............................ 177 Solid Waste - Commercial ........................... 179 Environmental Compliance.......................... 181 INTERNAL SERVICE FUNDS FINANCIAL OVERVIEW Internal Service Funds Summary ................ 185 Fleet Maintenance ....................................... 187 Health Self Insurance .................................. 189 Dental Self Insurance .................................. 191 Workers’ Compensation .............................. 193 General Liability ........................................... 195 Short-Term Financial Plans ...........................63 Revenue and Expense Summary...................63 Fund Balances................................................64 Budget Summary ............................................68 Revenue Summary by Fund ...........................70 Revenue Summary by Fund by Type .............72 Revenue Detail ...............................................74 Expense Summary .........................................82 Expense Detail ...............................................83 Property Tax Rates.........................................91 Personnel Summary .......................................92 REPLACEMENT FUNDS Replacement Funds Summary .................... 199 Replacement Funds…………… .................. 201 SPECIAL REVENUE Long-Term Financial Plans ...........................93 Long-Term Financial Planning .......................93 Revenue Sources .........................................100 Five-Year Forecasts .....................................106 Special Revenue Funds Summary .............. 207 Special Revenue.......................................... 209 OTHER CAPITAL FUNDS Other Capital Funds Summary .................... 213 Guide to the Capital Improvement Plan…… 215 Capital Improvement Plan Summary ........... 216 Operating Impacts ....................................... 220 Ten-Year Financial Plan .............................. 222 Street Project Locator .................................. 250 Street Projects Summary............................. 251 Street Project Detail ..................................... 254 Traffic Control Project Locator ..................... 260 Traffic Control Projects Summary................ 261 Traffic Control Project Detail........................ 263 Municipal Facilities Project Locator ............. 265 Municipal Facilities Projects Summary ........ 266 Municipal Facilities Project Detail ................ 268 Redevelopment Project Locator .................. 273 Redevelopment Projects Summary ............. 274 Redevelopment Project Detail ..................... 275 Storm Water Project Locator ....................... 277 Storm Water Projects Summary .................. 278 Storm Water Project Detail .......................... 279 Water Project Locator .................................. 281 Water Projects Summary ............................. 282 Water Project Detail ..................................... 285 GENERAL FUND General Fund Summary ...............................117 General Fund Benchmarks ..........................120 Mayor and Council........................................125 Town Manager..............................................127 Digital Government .......................................129 Intergovernmental Relations ........................131 Economic Development ...............................133 Information Technology ................................135 Human Resources ........................................137 Management and Budget .............................139 Town Clerk ...................................................141 Legal Services ..............................................143 Finance and Management Services .............145 Municipal Court.............................................147 Development Services .................................149 Police ............................................................151 Fire and Rescue ...........................................153 Parks and Recreation ...................................155 Engineering Services ...................................157 3 TABLE OF CONTENTS Wastewater Project Locator .........................291 Wastewater Projects Summary ....................292 Wastewater Project Detail ............................294 Parks and Recreation Project Locator .........298 Parks and Recreation Projects Summary ....299 Parks and Recreation Project Detail ............302 DEBT SERVICE Debt Service .................................................309 APPENDIX Personnel Detail ...........................................321 Capital Outlay ...............................................346 Transfer Detail and Summary ......................350 Schedules A-G .............................................354 Glossary/Acronyms ......................................367 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 4, 2024 Honorable Mayor, Council Members, and the Gilbert Community: Gilbert continued to grow during FY 2024, although growth is slowing as the inventory of available land declines. Gilbert citizens and businesses are continuing to receive high quality town services as the Town focuses on making long-term quality of life decisions for the future. 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. 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 around 280,000 residents, Gilbert is Arizona’s fifth largest city. Cactus Yards was named Outstanding Park of the year again in 2024. Gilbert stands proud as the #2 Best Place to Raise a Family in Arizona (Niche, 2024) and the #2 Fastest Growing City in the U.S. (Ranking Arizona, 2024). 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). From FY 2013 to FY 2023, private investment in Gilbert’s four employment areas exceeded over $1.35 Billion. STEM and STEM related job growth has outpaced total job growth in the community over the last 5 years – 24% for STEM/STEM related vs. 12% total job growth (Lightcast, Inc., 20182023). Over the last 5 years, Gilbert has added 4.4 million square-feet of office, industrial/flex, and retail space to its inventory, representing an increase of 16.6%. (Costar, Q2 2019 – Q2 2024). In FY 2024, Gilbert’s economic development initiatives continued to yield positive results for the community. In the northwest employment area, SunCap Property Group completed construction of a new 120,000 square-foot building in support of Northrop Grumman’s continued investment in the community. In the central employment area, ATLAS initiated construction on a new 60,000 squarefoot industrial facility in the Germann Road Employment Corridor and the Gateway employment area saw the completion of Phase I of Power Gateway 202, a 265,000 square-foot employment industrial park west of the southwest corner of Warner and Power Roads. Long-term Gilbert based business resiliency efforts continued as well, with the Gilbert Town Council approving the creation of the Catalyst Business Resource Center, which will officially launch in FY 2025 and provide a onestop location for Gilbert businesses to access valuable resources to help thrive in the community. Redevelopment efforts also saw significant advancements with Town Council approving a boundary for a new northwest Gilbert redevelopment area, which is the first step in this public process to focus on the northwest part of the community and support reinvestment that will ensure this important economic engine thrives for years to come. Discover Gilbert also had a big year, capped by hosting the LPGA Ford Championship in March at Gilbert’s own Seville Golf and Country Club. Over the 7 days of activity, there were approximately 4,735 unique visitors to the event with a total estimated visitor spending of $1.7M over those 7 days. 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 $4.4 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. This helps build a leadership team that is working together and focused on outcomes that will best meet citizen needs. Only once the directors achieve consensus is the Town Manager presented with the recommended budget. This collaborative and teamwork-focused 7 Table of Contents BUDGET MESSAGE 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 2023, allow staff to initiate the process with clear direction and focus governing the priorities for service delivery in FY 2025. Gilbert has a “City of the Future” initiative which focuses on maintaining community health in the coming decades by making strategic, future-focused decisions today. Use of performance management and data analytics help the Town make informed decisions on how to best meet citizen needs and prepare for the future. The budget for FY 2025 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 $2,344,218,800 was adopted for FY 2025. Most of the increase from FY 2024 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 $33.275 million which maintains the property tax rate of $0.9800 per $100 of assessed value. Balanced Financial Plan: The FY 2025 Budget is balanced based upon identified revenues and expenditures. Constitutional Expenditure Limit: The FY 2025 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. The state-imposed expenditure limit was discussed with Council at the Financial retreat and two adjustments will be included for voter consideration on the November General Election Ballot (permanent base adjustment and capital projects accumulation fund). State Shared Revenues: The FY 2025 Budget reflects State Shared Revenues based upon Census population adjustments and statutory distribution formulas, taking into account currently projected State sales and income tax collections (provided by the Arizona League of Cities and Towns), which reflect the state’s budgeted HURF distributions. Fund Balance: The Revenue Summary lists the use of carry over funds in an amount of $1,207,499,770. This reflects use of revenues which were received in prior fiscal years in excess of 8 Table of Contents BUDGET MESSAGE 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 2025 Budget reflects revenues projected from the continued collection of System Development Fees as allowed under current State Law. FUNDING CHALLENGES Inflation continues to be one of the biggest challenges the Town is facing. While inflation has reduced over the past year, it is still at elevated levels and is affecting operational expenses and infrastructure projects. Construction inflation is adding significant costs to the needed infrastructure projects, both new construction and repair/replacement projects. Council, management, and operational staff will continue working together to meet the needs of the community while working to balance costs and revenues. Wastewater rates were last changed in 2023. They were calculated to balance revenues and expenditures for a 5 year window of time, but due to inflation 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 2025. This follows the two-year review cycle that has been established. A study to update Development Service rates is also underway. These fees have not substantially changed in more than a decade and no longer cover the costs to provide building, permitting, and inspection services. Ambulance rates also need to be increased to cover the cost of providing service and are in the process of gaining the necessary state approvals. Loss of Residential Rental Revenue is also a funding challenge for the Town. The state legislature decided that local governments can no longer change sales tax on Residential Rental transactions starting January 1, 2025. This will be a loss of about $8m in revenue each year to Gilbert. There was no offsetting legislation to make up for the revenue loss. There will also be a decrease in state shared income tax. This was anticipated for FY 2025 as the flat tax went into place, but income tax collections in 2024 are not as strong as anticipated and will likely lead to lower than expected state shared income tax revenue in FY 2026. On top of the revenue losses from the state, Gilbert is experiencing a slow-down and leveling off of local sales tax transactions and revenues. FY 2024 revenues are slightly ahead of FY 2023 with only a small amount of growth. Most of the General Fund activities are funded through sales tax revenues, so this is an important area to monitor. In FY 2025, Council will be considering a sales, use, and bed tax increases to fund needed Police, Fire, and Parks & Rec infrastructure. Another 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 2025 to ensure Gilbert stays within the state expenditure limit. Changes to the expenditure limit will be requested on the November General Election Ballot to provide more flexibility and local control over Gilbert spending. 9 Table of Contents BUDGET MESSAGE 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 10 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. 11 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 2024 Benchmark Report, available online at www.gilbertaz.gov. Each department identified two to three local and two to three national municipal benchmarks that were appropriate for their particular functional area, based on population and service delivery. A complete list of benchmark communities and performance metrics may be found in the full report. Organization Charts Throughout the document are charts that depict the budget organizational structure (not a reporting structure). Shading in a given functional area indicates that the area is funded by an alternate funding source. Department summaries include the following components: Purpose Statement: Explain why the Department exists and provides a brief list of services provided. Accomplishments: Highlight successes and improvements that were completed during the prior fiscal year. Objectives: Communicate what is going to be accomplished during the budget year, and how those accomplishments align with the department goals and organizational focus areas. Budget Notes: Explain any noteworthy changes from the previous year. Performance/Activity Measures: Identify desired outcomes and measure results to better define progress towards the desired service levels. Each performance/activity measure is shown next to the organizational focus area icon that it impacts the most. Please refer to the Organization Focus Areas pages of this document to view a full description of the icons that are represented on the department/division pages. Personnel by Activity: Depict total approved staffing by Division within the Department for the prior three fiscal years and for the budget year. Expenses by Division: Reflect total expenses by Division within the Department for the prior three fiscal years and the budget year, including transfers out to cover a division’s share of expenses that were incurred elsewhere in the budget. Expenses by Category: Break out expenses into the categories of personnel, supplies and contractual, capital outlay, and transfers out to provide an overview of the allocation of resources by type. Operating Results: Some functional areas charge user fees when a specific service provided has a direct benefit to a specific user. Other services provide general public benefit, such as public safety, streets, or parks, and are primarily paid by general revenues, such as sales tax or state-shared revenues. The operating results show the net of direct revenues less expenditures. 12 Table of Contents 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 2025 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. 13 Table of Contents GFOA DISTINGUISHED BUDGET AWARD The Government Finance Officers Association (GFOA) of the United States and Canada presented a Distinguished Budget Presentation Award to the Town of Gilbert for its annual budget for the fiscal year beginning July 1, 2023. 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. 14 Table of Contents 15 Table of Contents KEY OFFICIALS AND STAFF The Town was incorporated July 6, 1920 and operates under the Council-Manager form of government. Six council members are elected at large to four-year staggered terms. The Council establishes policy through the enactment of laws (ordinances). The Mayor is a member of the Council, directly elected by the voters for a four-year term, and serves as the chairperson of the Council. MAYOR AND COUNCIL Mayor Brigette Peterson Councilmember Kathy Tilque Vice Mayor Scott Anderson Councilmember Chuck Bongiovanni Councilmember Yung Koprowski Councilmember Bobbi Buchli Councilmember Jim Torgeson 16 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 AI Strategist and Transformation Officer, Eugene Mejia Interim Chief Digital Officer, Jennifer Harrison 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 17 Table of Contents ORGANIZATIONAL REPORT CHARTT Citizens of Gilbert Mayor and Council Town Clerk Town Manager Municipal Court Town Attorney Advisory Boards and Commissions Utilities Board Industrial Development Authority Deferred Compensation Board Self-Insured Trust Board Parks and Recreation Board Mayor's Youth Advisory Committee Judicial Selection and Advisory Comittee Fire Public Safety Retirement 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 Public Works Advisory Board Task Forces and Ad Hoc Committees 18 Table of Contents ORGANIZATIONAL REPORT CHARTT Town Clerk Town Manager Municipal Court Town Attorney Digital Government Chief Performance Officer Intergovernmental Relations Assistant Town Manager ` Assistant Town Manager Assistant Town Manager Management Analyst Assistant to the Town Manager Assistant to the Town Manager Police Finance and Management Services Information Technology Fire and Rescue Parks and Recreation Human Resources Public Works Management and Budget Chief AI Strategy & Transformation Officer Development Services Economic Development = Employment contracts directly with Council 19 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. 20 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 202 budget was developed with the Council organization focus areas as a key factor in the decisionmaking process. The goals and objectives included in the department information tie directly to the organization focus areas, and represent intermediate steps to achieving those Council-identified priorities. Accordingly, icons (pictured below) are included on each division and department page to highlight the link between the focus areas and individual goals. The Council reviews and updates the organization focus areas during their annual retreat. Management staff and departmental personnel utilize the focus areas to guide daily operations. An administrative interpretation of each initiative is included as a starting point from which department goals and action plans follow. ORGANIZATION FOCUS AREAS Prosperous Community Gilbert was once a small town that quickly became the largest town in America. We’ve created opportunity and the rest of the world has noticed. We’ve been recognized as the safest, fastest growing and most prosperous city. We’d like to keep it that way. Individuals and families prosper in clean, safe communities with great schools, high-quality healthcare options and strong social connections. When families evaluate where to put down roots, access to quality schools is paramount, along with an overall feeling of safety. People also want to feel connected – with friends, family and neigbors in a place that feels like home. That’s why we’re building unique destinations and experiences that create a sense of place and community, at a price that isn’t out of reach for the average family’s income. Strong Economy The backbone of every thriving community is a strong local economy that provides economic opportunity for businesses to grow and individuals to pursue meaningful careers across an array of vocations. This starts with thriving businesses that draw from a high-quality workforce. With this in mind, Gilbert is focusing on attracting high-wage jobs in STEM-related industries, and pursuing higher education opportunities to prepare its residents to embrace the jobs of the future. Redevelopment to revitalize and energize maturing areas of the Town is also a priority in the years ahead. Gilbert’s Heritage District – once an aging, stagnated area – has reinvented itself as a vibrant, family-friendly community gathering place with bustling restaurants and business that draw residents, visitors and tourists from across the region and beyond. Along with our focus on these economic development strategies, Gilbert is commited to managing its debt and finances properly. Financial stability at the local level will help to bolster a long-term, sustainable and thriving economy. 21 Table of Contents 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. FY2025 Wildly Important Goals Employee Engagement Improve Employee Engagement Survey result for the statement, “Senior Management communicates a clear vision of the future” from 52% favorable to 57% favorable by January 2025 (Pulse Survey period). 22 Table of Contents ORGANIZATION FOCUS AREAS 23 Table of Contents ORGANIZATION FOCUS AREAS FY2024 Wildly Important Goals & Results Achieved Achieved In Progress In Progress 24 Table of Contents ORGANIZATION FOCUS AREAS In Progress In Progress Achieved Achieved Achieved 25 Table of Contents ORGANIZATION FOCUS AREAS Achieved Achieved In Progress Achieved 26 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 2024 included:   Established a process for Fire Addressing and Fire Pre-Plan, addressing a gap in receiving, storing and recording critical documents needed for first responders. The previous lack of process for these items resulted in incomplete information available to public safety personnel when responding to calls for multi-family residential complexes such as apartment buildings and commercial spaces. The cross-functional teams of Fire, IT and Development Services evaluated an existing plan review process used by Town of Gilbert to approve new commercial and multifamily buildings as well as tenant improvements (construction) to existing structures. The team incorporated additional requirements for developers to submit addressing plans and pre-plans with their requests without impacting customer delivery metrics such as plan review and permitting turnaround time. This addition to the plan review process ensured the timely submission of addressing plans and pre-plans. As a result, we have reduced wait time of addressing plan uploads from 90 days to 30 days, a reduction of 66%; developer compliance is now at 100% for pre-plans; total man hours saved is approximately 312 hours for the year. Review of Enterprise Resource Program (Munis) system to find efficiencies for the People Team. Team has identified modules that were not previously utilized and has started testing and implementation. Project is ongoing, but we expect excellent return on investment when completed. The organization continues to evolve and enhance efforts around Operational Excellence and Organizational Transformation through continued use of The 4 Disciplines of Execution and EDGE. Progress is never-ending, and therefore, Gilbert will continue to evolve and adapt to deliver exceptional service and be the city of the future. HOURS SAVED IN FY 2024 312 WITH Fire Addressing and Pre-plan 27 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 2025 estimated population of 288,000 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 #2 Best Place to Raise a Family in Arizona (Niche, 2024) and the #2 Fastest Growing City in the U.S. (Ranking Arizona, 2024). 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). 28 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: 6.38 inches ~300 days Census 2020 Population: 267,918 Census Annual Estimates (as of 7/1/23): Estimated Population (as of 7/1/24): 275,411 281,600 Median Age: Under 18 15 – 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% 98,350 2.9% 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 36.4 27.6% 13.0% 27.9% 24.3% 12.6% 477 Miles 1,028 Miles 841 Miles 315 Miles 415 Miles 12 Miles 708 Miles 381 Miles 813 Miles 104 Miles Source: Unless otherwise indicated, U.S. Census Annual Population Estimates, 2022 29 Table of Contents GILBERT FACTS Demographics: GILBERT POPULATION 300,000 267,918 250,000 MEDIAN AGE 275,411 208,453 200,000 150,000 109,697 100,000 50,000 1,971 5,717 1970 1980 29,188 Gilbert Greater Phoenix 36.4 37.1 1990 2000 2010 2020 2024 EDUCATIONAL ATTAINMENT High School Graduate Some College, No Degree Associate Degree Bachelor's Degree Graduate/Professional Degree High School Graduate or Greater Bachelor's Degree or Higher Gilbert Greater Phoenix 14.4% 20.5% 11.7% 31.6% 16.5% 22.3% 23.6% 8.8% 21.3% 12.3% 94.7% 48.1% 88.1% 33.5% Source: U.S. Census American Community Survey, 2022 for the Town of Gilbert, AZ and Maricopa County, AZ RACE / ETHNICITY White, 64.01% Asian, 7.5% Two or More Races, 3.84% Other Race, 0.61% Source: U.S. Census American Community Survey, 2022 for the Town of Gilbert, AZ Hispanic, 19.43% Black or African American, 3.91% American Indian, 0.66% Pacific Islander, 0.04% HOUSEHOLD CHARACTERISTICS Gilbert Median owner-occupied housing value Median household income Average household size Source: U.S. Census American Community Survey, 2022 for the Town of Gilbert, AZ 30 $602,000 $111,393 2.87 Greater Phoenix $466,700 $83,747 2.59 Table of Contents GILBERT FACTS AWARDS & RECOGNITIONS  #1 City for Economic Growth, 250K-500K Population (Coworking Café, 2024)  #2 Best Place to Raise a Family in Arizona (Niche, 2024)  #2 Fastest Growing City in the U.S. (Ranking Arizona, 2024)  #3 Healthiest Midsize Employer in Arizona (Phoenix Business Journal, 2023) 1,602 # 1 City for Economic Growth, 250K-500K Population (Coworking Café, 2024) 1,600 1,427 1,393 1,144 1,227 543 789 543 Single-Family Housing Permits issued in 2023 2016 CIVILIAN LABOR FORCE Labor Force = 154,667 2.5% 97.5% Employed Unemployed 2017 2018 2019 2020 2021 2022 2023 PRINCIPAL EMPLOYERS Employer Gilbert Public Schools Banner Health Town of Gilbert Fry's Food and Drug Higley Unified School District Northrop Grumman Wal-Mart Stores, Inc. Dignity Health Deloitte Silent Aire USA Inc. Source: Arizona Office of Economic Opportunity, Local Area Unemployment Statistics (LAUS) Data – May 2024 Employees 2,918 2,539 1,815 1,484 1,296 1,152 1,111 1,052 835 778 Source: Gilbert Annual Comprehensive Financial Report (ACFR), FY 2023 ECONOMIC HIGHLIGHTS  From FY 2014 to FY 2023, private investment in Gilbert’s four employment areas totaled over $1.35 Billion. Source: Gilbert Office of Economic Development  STEM and STEM related job growth has outpaced total job growth over the last 5 years – 24% for STEM/STEM Source: Economic Lightcast Inc., 2018-2023 related vs. 12% total job growth.  Over the last 5 years, Gilbert has added 4.4 million square-feet of office, industrial/flex, and retail space to its Source: CoStar 2019 Q2 – 2024 Q2 inventory, representing an increase of 16.6%. 31 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. 32  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  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. 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. 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 33 Table of Contents FUND STRUCTURE Department/Functional Area Governmental Funds Major Funds Roadway and Maintenance Other Capital General Fund Fund Funds Mayor and Council Town Manager Digital Government Intergovernmental Relations Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Services Finance and Management Services Municipal Court Development Services Engineering Services Police Fire and Rescue Parks and Recreation Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Streets Fleet 34 Proprietary Funds Non-Major 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 2025 budget preparation:  No change in local sales tax rate (1.5%)  The secondary property tax rate for FY 2025 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. 35 Table of Contents BUDGET PROCESS 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 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 2025 the ongoing budgeted expenditures were $240M. When calculated at 25% plus one year of debt service, the minimum fund balance requirement is $64.7M. 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 2025, 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 36 Table of Contents BUDGET CALENDAR Date Action July 1 - July 31, 2023 CIP Team holds initial departmental meetings (review/prioritize new/existing capital improvement projects) August 10 - August 29, 2023 Executive Team report out; FTE, benchmarks, and status of one-time expenses from FY 2023 August 29, 2023 Executive Team review of staffing vacancies August 31 - October 26, 2023 Zero base departments and Budget office determine zero base budgets September 5 - October 26, 2023 Departments enter requests in budget software for FY 2025 new FTE and five-year plans September 5 - November 20, 2023 Departments enter new requests and capital improvement project (CIP) maintenance needs September 12 - September 21, 2023 Budget kick-off with the Executive Team, Second in Command, and Supervisors groups October 26, 2023 CIP deadline for for updated project scopes, project budgets, and prioritization December 2023 CIP follow-up meetings with departments to review funding/timing/prioritization of projects December 2023 Financial review of CIP projects January 2024 Executive Team reviews departmental requests January 25 - February 15, 2024 Departments revise year end projections based on six months of activity January 31, 2024 Present Executive Team recommendations to Town Manager March 5, 2024 Town Manager preliminary recommendations to Executive Team March 11, 2024 Council financial retreat March 25 - May 23, 2024 Departments complete purpose statements, current year accomplishments, upcoming year objectives, and performance measures April 8 - April 16, 2024 Budget office discussions with Council members April 16, 2024 Town Manager final recommendations to Executive Team April 24, 2024 CIP stakeholders meeting with various agencies to review status of CIP projects and new projects for FY 2025 May 7, 2024 FY 2025 budget study session with Council May 7, 2024 Public Hearing to consider declaring June 4, 2024, as the date of public hearing and adoption of the FY 2025 property tax levy May 21, 2024 Council adopts FY 2025 Preliminary Budget after public hearing May 21, 2024 Council reviews draft FY 2025-2034 Capital Improvement Plan June 4, 2024 Council adopts FY 2025 Final Budget after public hearing June 4, 2024 Council adopts FY 2025-2034 Capital Improvement Plan June 4, 2024 Public hearing/adoption of FY 2025 property tax levy June 13 and June 20, 2024 Budget presentaion to Supervisors and Second in Command groups 37 Table of Contents FINANCIAL POLICIES INTRODUCTION The Policies of Responsible Financial Management were revised and adopted in March 2024 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: o Maximized efficiency – best possible service at the lowest possible cost o Cash solvency – the ability to pay bills o Budgetary solvency – the ability to balance the budget o Long-term solvency – the ability to pay future costs o 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 Gilbert as reflected in its financial goals. Gilbert’s financial goals are broad, 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; To maintain an adequate financial base to sustain a sufficient level of municipal services, thereby preserving the quality of life in Gilbert; 38 Table of Contents FINANCIAL POLICIES • • 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 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 STATEMENTS 1) Accounting, Auditing and Financial Procedures Gilbert produces a Comprehensive Annual Financial Report in accordance with Generally Accepted Accounting Principles (GAAP) as established by the Governmental Accounting Standards Board. An independent audit is performed annually, and a request for proposals is prepared every five years to procure services for the annual audit. 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 $50,000. The Town Manager or his/her designee is authorized to approve any adjustments between funds, projects, or contingency transactions up to $100,000. Town Council action is required to approve adjustments between funds, projects, or contingency transactions over $100,000. 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) Council Support Costs Elected officials refers to those individuals who have completed their oath of office and extends through the length of their term. Elected officials of the Town of Gilbert are allocated a budget to cover costs associated with the elected office, with each member required to follow town financial policies but able to choose how funds are used. All budgeting and benefit elections and choices must be submitted by the elected official, to staff, in writing throughout the entirety of their term in office. 39 Table of Contents FINANCIAL POLICIES All Town property must be returned to the town of Gilbert upon the completion of the term of office. Employee Benefits • All Gilbert elected officials: o can elect to enroll in the Town Health and Dental benefit programs, o are covered by Workers’ Compensation for work-related injuries, and o are not eligible for vacation, sick leave, holiday pay, or other similar compensation. Transportation Support Elected officials are provided the following choices to address the costs associated with transportation while conducting public business: Choice 1: Vehicle allowance of either 600 miles per month for the position of Mayor or 300 miles per month for the remaining six elected officials for travel within the Phoenix metropolitan area. The formula amount of the monthly allowance is determined by taking the current published IRS Business Travel per mile rate, multiplied by either the 600 miles or the 300 miles (with elected officials notified when the rate changes). This allowance is subject to tax and withholding as required by law. Choice 2: Mileage reimbursement for personal vehicle usage at the current published Internal Revenue Service rate, based upon a monthly submittal of a log of miles driven. The log must include details as required by Town financial policies. NOTE: Elected officials who choose to receive a vehicle allowance cannot use pool vehicles or mileage reimbursement within the Phoenix metropolitan area. The chart below provides further clarity. Type of Travel Pool Vehicle within Phoenix Metropolitan Area Pool Vehicle outside Phoenix Metropolitan Area Mileage Reimbursement for travel within Phoenix Metro Mileage Reimbursement for travel outside Phoenix Metro Allowed when Receiving Vehicle Allowance? No Allowed when NOT Receiving Vehicle Allowance? Yes Yes Yes No Yes Yes Yes Communication Support Gilbert’s elected officials are provided the following technology to allow for public accessibility and resources while conducting public business: • a standard Town computer and operating software and related supplies for use only in conducting the public business, subject to any tax and withholding required by law, • a Town-issued cell phone with voicemail and connection to the Town e-mail system, and • a voicemail account to be managed by the elected official. Expenditure Reimbursement and Purchasing Card Expenditures not otherwise identified in this policy will be reimbursed or paid as follows: • Elected officials may choose to have a Town purchasing card issued in their name for use in conducting public business. 40 Table of Contents FINANCIAL POLICIES Any elected official who chooses this option must agree to and comply with the provisions of the organization’s Purchasing Card Policy. • Elected officials can be directly reimbursed by direct deposit for expenses incurred in conducting the public business upon the written request for reimbursement and the submittal of expense documentation, as required by the Town’s financial policies. Travel, Training, Memberships, and Community Events In serving the community, Elected officials may wish to participate in professional conferences and training opportunities, as well as represent the community at events. Each elected official is provided an individual budget line for employee professional development to include conference attendance, training, and other community-related attendance expenses. The amounts allocated to Elected official’s employee development accounts shall be determined annually through the town budget development and adoption process. o The Arizona Constitution established the gift clause which prohibits the donation of public funds to a private individual or entity unless it serves a direct public purpose, and the public value is proportionate to the public contribution. Each Elected official determines the use of their individual employee development funds but each expense should correlate to professional development or provides a direct benefit to the community. Political contributions are strictly prohibited, and funds are not intended to be used to make a direct charitable contribution to any organization, group or individual. Ultimately, each elected official is accountable to justify the community benefit related to any expenditure. Elected officials may utilize their annual employee development allocation for attendance to a conference, training, or informational event. • Elected official participation is included with Gilbert’s membership in several professional organizations. • Elected official’s individual employee development budget, in following Town’s financial policies, can only be used to cover any expenses related to the Elected officials’ attendance to a conference, training or informational event beyond that which is not otherwise covered by membership dues. o This can include registration fees, travel costs and food. o Any fees incurred due to late cancellation or non-attendance of an elected official shall be charged to their individual employee development budget. Other Expenses • Gilbert elected officials can choose to use their employee development fund to attend and/or purchase a sponsorship/table at a community or informational event (not for attendance at a political party fundraising event). o Multiple elected officials can share the expense but this split in expenses should be made in writing to staff prior to the incurrence of the expense. Office Space The Town provides an individual office for the mayor and a shared office for the Councilmembers. The office space includes the necessary resources for conducting official business. The Office of Intergovernmental Relations staff provides staff support for Gilbert’s elected officials. 4) 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 $100,000 which have a repayment term within the following fiscal year. All other interfund loans must be approved through Town Council action. 41 Table of Contents FINANCIAL POLICIES Factors to be considered when evaluating an interfund loan may include: • The borrowing fund’s current financial condition; • Estimates of the borrowing fund’s future resources to repay the loan; • The purpose of the loan; • The established repayment terms, including whether interest will be paid; • The loan’s current status; and • The frequency of making loans. 5) 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 for multi-year policy direction, the OMB Director shall annually develop, with the assistance of Town Departments, five-year revenue and expenditure forecasts for the General Fund, Enterprise, and Streets funds. These forecasts will identify changes in revenue and expenditures due to projected new development in the Town, economic indicators, legislative or program changes, labor agreements, and capital projects coming online. These forecasts are based on assumptions derived from boundaries set by the Town Council or Executive Team, economic indicators, anticipated operational needs, capital projects scheduled in the Capital Improvement Plan (CIP), and required rate increases to maintain appropriate service levels. Departments are required to assess and report annually on needed capital improvement projects for the subsequent five years. Projects will only be included in the five-year CIP if a legitimate source is identified to fund the project. Project needs identified without an available funding source will remain outside of the five-year program. The first year of the CIP is adopted as budget and is constrained by the same legal requirements. During the budgeting process, all capital improvement projects are analyzed to determine priority based on safety/liability, cost effectiveness, community support, and urgency. OMB reviews all Council Communication documents to determine the financial impact of requests. OMB reviews grant applications to determine whether matching funds are available and whether Gilbert will be responsible for funding a program after grant funding ceases. 6) Repair and Replacement Funding Gilbert shall budget annually for the repair and replacement of fleet and capital infrastructure items. Appropriate funding levels for repair and replacement shall be established through the Capital Improvement Plan and annual operating budget processes. Funding will be prioritized each year to reflect the needs of the Town in accordance with plans established to manage the repair and replacement cycles of fleet and infrastructure. A) Infrastructure 1. Purpose – To provide for a fiscally responsible infrastructure repair and replacement program that will enable Gilbert to maintain service delivery to citizens. 2. Objective(s) – A consistent, comprehensive framework to • Support the stewardship of public assets; • Meet established standards and ensure regulatory compliance; and • Accurately forecast future financial requirements. 3. The Repair and Replacement Funds in General Fund, Water, Wastewater, Solid Waste, and Environmental Compliance are funded through an Infrastructure Replacement Fund Cost Allocation. The replacement fund cost allocation is determined using a ratio of 42 Table of Contents FINANCIAL POLICIES actual asset value in the funds and the projected useful life of those assets. The replacement fund allocation ensures sufficient fund balance to fund the infrastructure replacement program. The Infrastructure Replacement Fund fund balance will be reviewed annually to determine if it is over/under funded and contribution rates will be adjusted after significant infrastructure has been added which would materially affect the contribution calculations. This will help provide more stability in the contribution rate and allow for better consistency in financial planning. B) Fleet and Rolling Stock 1. Purpose – To provide for fiscally responsible vehicle and equipment replacement that will enable Gilbert to maximize vehicle utilization, ensure public/employee safety and maintain a positive public image. 2. Objective(s) – Vehicles and equipment are kept in service as long as economically feasible and are retired at the optimum point of useful life. This policy is applicable to all Departments. 3. All Town vehicles and equipment maintained by Fleet Services are governed by this policy and the Fleet Replacement Procedure. 4. Fleet Services will evaluate the fleet annually, through maintenance records review and physical evaluations. Vehicles will also be evaluated based on years of service, miles or hours as outlined in the Fleet Replacement Procedure. A determination will be made to replace or retain the vehicle. A listing of vehicles recommended for replacement will be sent to OMB for inclusion in the budget process. 5. Vehicles that are replaced will be declared as surplus and sold at auction or another disposal method as chosen by the Purchasing Agent. 6. Vehicles will be replaced on a ‘like for like’ basis unless a business need is demonstrated and approved. 7. All replacement vehicles are funded using the Replacement Fund. The Replacement Fund is funded using the five year plan as determined by Fleet Services and annual depreciation of rolling stock assets. This ensures sufficient fund balance to fund the vehicle/equipment replacement program. The Replacement Fund fund balance will be reviewed annually to determine if the fund is over/under funded. 8. The Town Council is responsible for final approval of all vehicle/equipment replacement as part of the formal budget adoption. C) Information Technology (IT) Equipment 1. Purpose – To provide for fiscally responsible IT equipment repair and replacement to protect the Town ’s investment in information technology as a tool for conducting the Town’s business and providing service to the citizens of Gilbert. 2. Objective(s) – IT equipment will be repaired or replaced in accordance with the appropriate replacement cycles to ensure that the Town is positioned to be a technology leader, providing the most efficient and cost effective technology solutions to citizens and staff. 3. IT Equipment Useful Life and Recommended Replacement Cycle a. All equipment is on a schedule for replacement based on useful life. IT equipment useful life will vary based on the type of use, location, etc. The recommended cycle is a guideline. Discretion is given to the Chief Technology Officer in making the final determination. 4. The Replacement Fund Allocation is determined using the five-year plan generated by the IT Department Director. The five year plan will be evaluated annually to determine the replacement fund allocation for the upcoming fiscal year. 5. All IT replacement equipment is funded using the IT Replacement fund. The IT Replacement Fund is funded through a Replacement Fund Cost Allocation. The 43 Table of Contents FINANCIAL POLICIES replacement fund allocation ensures sufficient fund balance to fund the IT Equipment Replacement Program. The IT replacement fund balance will be reviewed annually to determine if it is over/under funded. D) Facilities 1. Purpose – To provide for fiscally responsible facilities repair and replacement to protect the Town’s investment in buildings/facilities, and to ensure that the physical buildings are fit for their intended purpose. 2. Objective(s) – Facilities are repaired as long as economically feasible to ensure the safety of the citizens and staff. Facilities will be retired from service when it is in the best interest of the Town. 3. All Town facilities are governed by this policy. 4. Repairs to facilities/buildings will be done with the intention of: a. Re-instating the physical condition of the facility to a specified standard; b. Preventing further deterioration or failure; c. Replacing components at the end of their useful life; and d. Making temporary repairs for immediate health, safety, and security reasons. 5. The Facilities Replacement fund is funded through a Replacement Fund Cost Allocation. The Replacement Fund Cost Allocation is determined using the five year plan generated by the Facilities Division and using a ratio of actual asset value in the funds and the projected useful life of those assets. The five year plan will be evaluated annually to determine the replacement fund allocation for the upcoming fiscal year. The replacement fund allocation ensures sufficient fund balance to fund the facilities replacement program. The facilities replacement fund balance will be reviewed annually to determine if it is over/under funded. 7) 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. The Office of Management and Budget analyzes each budget line item based on historical spending and current service levels. OMB then collaborates with the participating departments to establish a final recommendation. These final recommendations are summarized and presented to the Executive Team and Town Council. 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. 8) Contingency Gilbert appropriates dollars in the major operating and replacement funds—General, Water, Wastewater, Streets (HURF), Roadway and Maintenance, and Environmental Services funds for emergency and unforeseen events and opportunities. The amount of contingency is calculated excluding non-operating items such as capital project transfers and debt service payments. Sufficient funds shall be allocated each year in the budget process. Budgeting for contingency funds will be based on most-likely occurrences and levels of service for the following fiscal year. 9) Revenue Diversification Gilbert values a diversified mix of revenue sources to mitigate the risk of volatility. Gilbert's goal is a diversified General Fund revenue base which includes sales taxes, state shared revenues, and other 44 Table of Contents FINANCIAL POLICIES revenue sources. Gilbert has a secondary property tax which can only be used for voter-authorized general obligation debt and not for operating expenditures. The major source of revenue for the General Fund is sales tax. Since sales tax is a direct function of business cycles and inflation, it is important to make every effort to improve the diversity of the Town’s revenue sources. 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. 10) 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. 11) 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. The Finance Director shall establish and maintain an internal control structure designed to provide reasonable assurance that Gilbert’s assets are protected from loss, theft, or misuse. Investments will align with eligible investments as defined by Arizona Revised Statutes §35-323. Investments shall follow the parameters set forth in the Investment Policy to include appropriate diversification of investments and to the extent possible, Gilbert shall 45 Table of Contents FINANCIAL POLICIES attempt to match its investments with anticipated cash flow requirements. 12) 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. • Indirect cost charges will be assessed to reflect the full cost of identified services. • Gilbert may establish user fees and charges for certain services provided to users receiving a specific benefit. • 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 shall be reviewed on a regular basis to calculate their full cost recovery levels, to compare them to the current fee structure, and to recommend adjustments where necessary. • Gilbert shall establish cost allocation models to determine the administrative service charges due to the appropriate operating fund for overhead and staff support provided to another fund. • User fees in Enterprise Fund and Ambulance Transport Fund operations are calculated to recover the entire cost of operations, including indirect costs, debt service, reserve for replacement, and overhead costs (for Enterprise Funds). • The general policy of the Town regarding fees and charges is based upon the following considerations: o Tax dollars should support essential Town services that benefit and are available to everyone in the community (such as parks, police, and fire protection). o For most services that largely or solely benefit individuals, Gilbert should recover full or partial costs of service delivery through user fees. The full cost of providing a service includes the following: • Direct costs associated with providing the service, including: o The cost of the time all employees spend on the service, including fringe benefits. o Other direct costs, such as supplies and materials, contractual services, or internal service fund charges associated with the service. • Department, division supervision, or clerical support, etc. • Departmental indirect costs. • Town-wide indirect costs. 13) Debt Management Purpose - Gilbert utilizes long term debt to finance capital projects with long useful lives. Financing capital projects with debt provides opportunities for: intergenerational equity, inter-jurisdictional equity, cash flow requirements, and strategic opportunities or leveraging of funding sources. Objective(s) - The objective of this debt management policy is to provide guidelines for the: • Issuance of bonds to finance necessary long-term capital projects; • Preservation of the Town’s bond ratings; • Maintenance of adequate debt reserves; and • Compliance with debt instrument covenants and provisions, and required disclosures to investors, underwriters and rating agencies. These policy guidelines will also be used when evaluating the purpose, necessity and condition under which debt will be issued. These policies are meant to supplement the legal framework of public debt laws provided by the Arizona Constitution, State statutes, Federal tax laws and Gilbert’s current bond resolutions and covenants. The Finance and Management Services Department (Finance) Director is charged with carrying out this policy. Finance and OMB Departments work collaboratively in implementing the policy. 46 Table of Contents FINANCIAL POLICIES Conditions and Process of Debt Issuance: While the issuance of bonds is frequently an appropriate method of financing long-term capital projects, such issuance must be carefully monitored to preserve the Town’s credit strength and to provide the necessary flexibility to fund future capital needs. • The Finance and OMB Departments will work together with the Engineering Services Division to identify and prioritize potential capital investments, the related costs and benefits. • Finance, OMB and Town Manager’s Office will identify potential funding sources for each improvement as outlined in the Capital Improvement Plan. • Finance and OMB will utilize other professionals as necessary to ensure compliance with the requirements of the issuance of bonds. Approval from Town Council must also be obtained. • Finance will utilize other professionals as necessary to determine whether the bonds will be sold competitively, or as a negotiated sale, or as a direct placement with a financial institution. The determination will be based on the financing needs and prevailing market conditions. • Other conditions that need to be considered include: market conditions, financial limits (see below under “Restrictions on Debt Issuance”), long-term forecasts and specific funding sources. Finance and OMB will be responsible for reviewing the funding sources and financial forecasts to ensure compliance with existing bond covenants, debt limits and the potential impact on existing bond ratings prior to the issuance of any new bonds. • Finance and OMB will ensure that pledged resources of the Town are adequate, in any general economic situation, so as to not hinder the Town’s ability to pay its debt when due. Types of Debt Instruments Utilized by the Town: • General Obligation (G.O.) Bonds. G.O. bonds are backed by the full-faith and credit of the Town and are secured by secondary property taxes. The term of any bond will not exceed the useful life of the capital project/facility for which the borrowing is intended. The general target for maturity of G.O. bonds will be between 15 and 30 years, with consideration given to statutory restrictions to the system development fee planning period. Reserve funds, when required, will be provided to adequately meet debt service requirements in subsequent years. Interest earnings on bond fund balances will primarily be used to pay for other uses or purposes of the project; secondarily, it will be used for payment of debt service on the bonds. Secondary property tax levy and corresponding tax rates will be determined each year as part of the budgetary process (pursuant to State law) to pay the necessary debt service payments of the G.O. bonds currently outstanding or expected to be issued within the fiscal year. • Revenue Bonds. Revenue bonds are defined as bonds on which the debt service is payable from the revenue generated from the operation of the project being financed or a category of facilities, from other non-tax sources of the Town, or from other designated taxes such as highway user revenues, excise tax, or special fees or taxes. Revenue bonds will be analyzed carefully by the Finance and OMB Departments for fiscal soundness. Part of this analysis may include a feasibility report prepared by an independent consultant prior to the issuance of “utility” supported revenue bonds to ensure the generation of sufficient revenues to meet debt service requirements, compliance with existing bond covenants and to protect the bondholders. Debt Service Reserve Funds should be utilized if required by existing bond covenants when necessary or as prevailing market conditions dictate. Interest earnings on the reserve fund balances will be used in accordance with bond covenants. The target for maturity of Revenue bonds may be between 15 and 30 years in length but will not exceed the useful life of the capital project or facility for which the borrowing is intended. • Municipal Property Corporation (MPC) Bonds. An MPC is a non-profit corporation created by the Town as a financing mechanism for the purpose of financing the construction or acquisition of Town capital improvement projects. The MPC is governed by a board of directors consisting of citizens from the community appointed by the Town Council. MPC bonds are secured by excise taxes and/or other undesignated general fund revenues. 47 Table of Contents FINANCIAL POLICIES Improvement District Bonds. Improvement District bonds shall be issued only when the formation of the district demonstrates a clear and significant purpose for the Town. It is intended that Improvement District bonds will be primarily issued for neighborhoods desiring improvements to their property such as roads, water lines, sewer lines, streetlights, and drainage. The District must provide a specific benefit to the property owners and the creation of an Improvement District must be approved by Town Council. The Town will review each project through active involvement of Town staff and/or selected consultants to prepare projections, review pro-forma information and business plans, perform engineering studies, analyze minimum debt coverage and value to debt ratios, and conduct other analyses necessary to consider the proposal against specified criteria. Principal and interest owed on the bonds are paid from assessments on the property benefiting from the particular bond-funded project. Restrictions on Debt Issuance: • Where appropriate, Gilbert will consider “pay as you go” capital financing and/or the use of system development fees. • Gilbert will not issue bonds to fund current operations. • Gilbert will comply with applicable debt service coverage limitations in the bond covenants for Revenue bonds and obligations. • Under the provisions of the Arizona Constitution, outstanding general obligation bonded debt for combined water, wastewater, electric, parks and open space, streets and public safety purposes may not exceed 20% of Gilbert’s net limited property valuation, nor may outstanding general obligation bonded debt for all other purposes exceed 6% of Gilbert’s net limited property valuation. 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. • Finance 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 OMB Departments. • 14) Post-Issuance Compliance for Tax-Exempt Governmental Bonds Purpose - Tax-exempt bonds are bonds that receive preferential tax treatment. These bonds, issued by or on behalf of state and local governments, are subject to applicable federal tax requirements both at the time of issuance and for so long as the bonds remain outstanding. The on-going nature of postissuance compliance requirements applicable to tax-exempt governmental bonds requires Gilbert to actively monitor compliance throughout the entire period the bonds remain outstanding. This due diligence significantly improves Gilbert's ability to identify noncompliance and prevent violations from occurring, or correct identified violations in a timely manner (when prevention is not possible), to ensure the continued tax-advantaged status of the bonds. Post-issuance tax compliance begins with the debt issuance process itself and provides for continuing focus on investment of bond proceeds and use of bond-financed property. Objective(s) – The objective of this policy is compliance with: • The terms of Sections 103 and 141 through 150 of the Internal Revenue Code of 1986, as 48 Table of Contents FINANCIAL POLICIES amended (the "Code"), and the U.S. Treasury Regulations promulgated thereunder (the "Treasury Regulations"), to take certain actions subsequent to the issuance of such bonds to ensure the continuing tax-exempt status of such bonds and reimbursement of advances made for capital expenditures paid before issuance of the bonds; • Section 6001 of the Code and Section 1.6001-1(a) of the Treasury Regulations impose record retention requirements on Gilbert with respect to its tax-exempt governmental bonds. Responsible Parties The Finance Director shall be the Compliance Coordinator (the "Coordinator") and shall be the party primarily responsible for ensuring that the Issuer successfully carries out its post-issuance compliance requirements under applicable provisions of the Code and Treasury Regulations with regard to all taxexempt governmental obligations of the Issuer. The Coordinator shall identify any additional Town employees who will be responsible for each section of the policy, notify the current holder of that position of the responsibilities, and provide that person a copy of the policy. The Coordinator will also be assisted in carrying out post-issuance compliance requirements by other professionals such as bond counsel, financial advisor, paying agent, trustee and rebate analyst. The Coordinator shall utilize any other professionals as are necessary to ensure compliance with the post-issuance compliance requirements of the Issuer. In addition, • The Issuer will maintain a copy of the transcript of proceedings in connection with the issuance of any tax-exempt obligations. The Coordinator will obtain such records as are necessary to meet the requirements of this policy. • The Coordinator shall examine IRS publications and such other resources as are necessary to understand and meet the requirements of this policy. • The Coordinator shall periodically review this Policy for any necessary changes due to revisions made to the Code. • Training and education of Coordinator and responsible parties will be sought and implemented upon changes to the Code or continuing disclosure requirements. • The Coordinator shall provide training to any new employees holding responsibility for all or portions of this policy. Financing Transcripts The Coordinator shall confirm the proper filing of an IRS Form 8038 and maintain a transcript of proceedings for all tax-exempt obligations of the Issuer. The transcript of proceedings shall include, at a minimum: • IRS Form 8038 • Minutes, resolutions, affidavits, agreements and certificates • Certifications of issue price from the underwriter • Formal documents from the elections required by the IRS • Correspondence relating to bond financings • Official Statement • Debt retirement schedule • Continuing disclosure undertaking • Trust indenture (if applicable) • Rating letters Proper Use of Proceeds The Coordinator shall review the resolution authorizing the issuance for each tax-exempt obligation. The Coordinator shall perform or oversee the following: • Create separate projects into which the proceeds of the bond issue shall be deposited. • Determine whether the Issuer needs to reimburse itself for pre-issuance expenditures; if within 60 days of the original expenditure, the Issuer adopts an "official intent" that the reimbursement should occur. • Review all requisitions, draw schedules, draw requests, invoices and bills requesting payment from the project. 49 Table of Contents FINANCIAL POLICIES Determine whether payment from the project is appropriate, and if so, make payment from the project. • Obtain a computation of the bond yield on the bond issue from the Town's financial advisor. • Ensure that all investments acquired with proceeds are purchased at fair market value. • Identify bond proceeds or applicable debt service allocations that must be invested with a yieldrestriction and monitor the investments of any yield-restricted funds to ensure that the yield on such investments does not exceed the yield to which such investments are restricted. Timely Expenditure and Arbitrage/Rebate Compliance The Coordinator shall review the Tax-Exemption Certificate (or equivalent) for each tax-exempt obligation issued and the records provided in the financing transcripts, and shall: • Monitor and ensure that proceeds of each such issue are spent within the temporary period set forth in such certificate. • Monitor and ensure that the proceeds are spent in accordance with one or more of the applicable exceptions to rebate as set forth in such certificate. • During the temporary period, compare investment earnings to bond yield. • Not less than 60 days prior to a required expenditure date, confer with Finance staff if it will fail to meet the applicable temporary period or rebate exception expenditure requirements of the Tax-Exemption Certificate. • If bond proceeds are held longer than a temporary period, then Finance will restrict yield. • Contact the rebate analyst, if necessary (and, if appropriate, bond counsel) prior to the fifth anniversary of the date of issuance of each issue of tax-exempt governmental bonds of the Issuer, each fifth anniversary thereafter, and upon final payment to arrange for calculations of the rebate requirements with respect to such tax-exempt governmental bonds. • In the event the Issuer fails to meet a temporary period or rebate exception: o Procure a timely computation of any rebate liability and, if rebate is due, file an IRS Form 8038-T and arrange for payment of such rebate liability. o Arrange for timely computation and payment of "yield reduction payments" (as such term is defined in the Code and Treasury Regulations), if applicable. Proper Use of Bond Financed Assets The Coordinator shall: • Maintain appropriate records and a list of all bond financed assets. Such records shall include the actual amount of proceeds (including investment earnings) spent on each of the bond financed assets. • With respect to each bond financed asset, the Coordinator will monitor and confer with bond counsel (including legal counsel review) with respect to all proposed: o Management contracts o Service agreements o Research contracts o Naming rights contracts o Ownership documentation o Leases or sub-leases o Leasehold improvement contracts o Joint venture, limited liability or partnership arrangements o Sale of property o Any other change in use of such asset • Maintain a copy of the proposed agreement, contract, lease or arrangement, together with the response by bond counsel with respect to said proposal for at least five (5) years after retirement of all tax-exempt obligations issued to fund all or any portion of bond financed assets. • Monitor the use of all bond financed assets. Ensure training and educational resources to any staff that have the primary responsibility for the operation, maintenance or inspection of bond financed assets with regard to the limitations on the private business use and on the private • 50 Table of Contents FINANCIAL POLICIES security or payments with respect to bond financed assets. In the event the Issuer takes an action with respect to a bond financed asset, which causes the private business tests or private loan financing test to be met, the Coordinator shall contact bond counsel and ensure timely remedial action under IRS Regulation Section 1.141-12. • Monitor any changes in the tax law compliance with regards to bond financed assets throughout the term of tax-exempt bonds. Record Retention Requirements The Coordinator shall collect and retain the following records with respect to each issue of tax- exempt governmental bonds of the Issuer and with respect to the assets financed with the proceeds of such bonds: • Audited financial statements of the Issuer • Appraisals, demand surveys or feasibility studies, if any, with respect to the facilities to be financed with the proceeds of such bonds • Bond election publications and brochures (if applicable) • Trustee or paying agent statements • Investments and the gains (or losses) from such investments and allocations of investment earnings • Applications, approvals and other documentation of grants • Allocations of proceeds to expenditures (including costs of issuance) and the dates and amounts of such expenditures (including any changes to the allocations) • Contracts entered into for the construction, renovation, or purchase of bond financed assets • Payment requests and corresponding records showing payment • An asset list or schedule of all bond-financed depreciable property and any depreciation schedules with respect to such assets • Investment contracts, credit enhancement transactions, and the bidding of financial products related to the proceeds (if applicable) • Arbitrage rebate reports and records of rebate and yield reduction payments, if any • Copies of all Form 8038 returns filed with the IRS • Reports of any prior IRS examinations of bond financings • Transcript prepared with respect to such tax-exempt governmental bonds These records shall be stored in any format deemed appropriate by the Coordinator and shall be retained for a period equal to the life of the tax-exempt governmental bonds with respect to which the records are collected (which shall include the life of any bonds issued to refund any portion of such taxexempt governmental bonds or to refund any refunding bonds) plus three (3) years. • Continuing Disclosure The Coordinator shall ensure compliance with each continuing disclosure certificate and annually, per continuing disclosure agreements, file audited annual financial statements and other information required by each continuing disclosure agreement on the Municipal Securities Rulemaking Board’s Electronic Municipal Market Access (EMMA) website. The Coordinator will monitor material events as described in each continuing disclosure agreement and ensure compliance with material event disclosure. Events to be reported shall be reported promptly, but in no event not later than ten (10) business days after the day of the occurrence of the event, if required by continuing disclosure agreement. Currently, such notice shall be given in the event of: • Principal and interest payment delinquencies • Non-payment related defaults, if material • Unscheduled draws on debt service reserves reflecting financial difficulties • Unscheduled draws on credit enhancements relating to the bonds reflecting financial difficulties • Substitution of credit or liquidity providers, or their failure to perform • Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB) or other material 51 Table of Contents FINANCIAL POLICIES notices or determinations with respect to the tax-exempt status of the bonds, or material events affecting the tax-exempt status of the bonds • Modifications to rights of holders of the bonds, if material • Bond calls (excluding sinking fund mandatory redemptions), if material, and tender offers • Defeasances of the bonds • Release, substitution, or sale of property securing repayment of the bonds, if material • Rating changes on the bonds • Bankruptcy, insolvency, receivership or similar event of the Issuer • The consummation of a merger, consolidation, or acquisition involving the Issuer or the sale of all or substantially all of the assets of the Issuer, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material • Appointment of a successor or additional trustee or the change of name of a trustee, if material • Incurrence of a financial obligation, if material, or agreement to covenants, events of default, remedies, priority rights, or other similar terms of a financial obligation, any of which affect security holders, if material • Default, event of acceleration, termination event, modification of terms, or other similar events under the terms of a financial obligation, any of which reflect financial difficulties In the event there is a failure to file the required audited annual financial statements and/or other information required by each continuing disclosure agreement, the Coordinator shall file a Failure to File notification on EMMA. Such notice should include the Base CUSIPs affected, detail of what was not filed, and an anticipated date when the required information will be made available. As indicated in each continuing disclosure, issuing a Failure to File may also require the Coordinator to issue unaudited financial statements and operating data. The Coordinator shall ensure the updated information is posted on EMMA once it becomes available. 15) 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. 16) 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. The Capital Improvement Program includes the first five years of the Capital Improvement Plan. The combination of the Capital Improvement Plan and Capital Improvement Program serve as the basis for Gilbert’s System Development Fee calculations and associated Infrastructure Improvement Plan (IIP). The IIP is adopted as a separate document which meets and follows the requirements outlined in A.R.S. § 9-463.05. 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 52 Table of Contents FINANCIAL POLICIES policies. • The Town Manager will annually submit a financially balanced, multi-year Capital Improvement Plan for review by the Town 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 Plan 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. o 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. 17) Fund Balance Classifications The Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, established 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 Statement No. 54 does not apply to proprietary or fiduciary funds which include the enterprise, internal service, trust and agency funds. Definitions of Fund Balance Classifications Nonspendable: Amounts that cannot be spent because they are either (a) not in spendable form such as inventory or (b) legally or contractually required to be maintained intact. Restricted: Amounts that can only be used for specific purposes pursuant to constraints imposed externally by creditors, grantors, contributors, or laws or regulations of other governments; or imposed by law through constitutional provisions or enabling legislation. Committed: Amounts that can only be used for specific purposes pursuant to constraints imposed internally by formal action of the governing body. Assigned: Amounts that are constrained by the government’s intent to be used for specific purposes, but are neither restricted nor committed. 53 Table of Contents FINANCIAL POLICIES Unassigned: This residual classification is specific for the general fund and represents fund balance that has not been assigned to other funds; and that has not been restricted, committed, or assigned to specific purposes within the general fund. For purposes of this policy and in accordance with GASB Statement 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 Town Council through resolution is required to establish, modify or rescind committed fund balance. Such Town Council resolution must occur before the end of the reporting period. • For assigned fund balance: The Town Council authorizes the Finance Director to assign fund balance amounts to a specific purpose. 18) Minimum Unrestricted Fund Balance GASB Statement 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. 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 nonspendable 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 the Town Council. The Town 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 54 Table of Contents FINANCIAL POLICIES three fiscal years following the fiscal year in which the event occurred. A similar minimum fund balance of 90 days working capital, which is equal to approximately 25% of budget ongoing 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. 19) Capital Assets GASB Statement No. 34, Basic Financial Statements–and Management’s Discussion and Analysis-for State and Local Governments, established financial reporting standards for governments which specifically includes the reporting of all 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. The asset amounts represented in the Town’s financial statements should be documented by an inventory listing supported with detailed records for the historical or estimated historical cost of each asset. Finance will work with Town officials and other departments to ensure that a capital asset management procedure is developed and followed to be accordance with GASB Statement No. 34. The capital asset management procedure defines the capitalization threshold and estimated useful life for each asset type, as determined by Finance based on information received from various Town departments. Individual assets (other than infrastructure) with an actual or estimated historical cost that meet or exceed the capitalization threshold and have a life expectancy greater than one year will be included in the capital asset records and presented in the financial statements. Major improvements are capitalized and depreciated over the remaining useful lives of the related capital assets. The cost of maintenance and repairs that do increase the utility of the asset (through increased capacity or serviceability) or materially extend its total estimated useful life are not capitalized. 20) Appraisal Policy for Purchase and Sale of Real Property Prior to the acquisition of or disposition of real property, the Town shall obtain an independent appraisal performed by a certified real estate appraiser licensed in the State of Arizona. The appraisal shall not be more than twelve (12) months old at the time a purchase or sale agreement is presented to the Town Council, except that an appraisal will not be required for the acquisition or disposition of real property that either: (a) does not exceed $25,000 in full cash value, as indicated by the most recent valuation information available from the Maricopa County Assessor's Office; or (b) is an undevelopable remnant parcel not exceeding one-fourth (1/4) of an acre in land area, as determined by the Town Engineer. The purpose of the foregoing policy is to ensure fair market value is paid for the purchase of real property and received for Town-owned parcels, as well as streamline the process for acquisition and disposition of parcels of relatively insignificant value. Notwithstanding such policy, the Town Council shall reserve the right to require independent appraisal of any real property considered for acquisition or disposition by the Town regardless of indicated full cash value or land area. Further, regardless of whether an appraisal is obtained with respect to any real property proposed for acquisition or disposition by the Town, all final decisions concerning the Town's acquisition and disposition of real property shall be reserved to the Town Council. 21) 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 55 Table of Contents FINANCIAL POLICIES 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 is 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, the Town Council may consider the use of fund balance (in excess of the 5%) for the following purposes, in order: 1. 2. 3. 4. Reduce total interest cost; Reduce total term of debt outstanding; Reduce the proposed levy/tax rate; and/or Hold the balance to leverage for future opportunities. 22) 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 $100,000. 23) 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. If the funding ratio on police or fire falls below 90%, Gilbert will take action to improve the funding ratio. 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/or • 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. Gilbert will also maintain compliance with A.R.S. § 38-863.01 in relation to PSPRS funding policy reporting. 24) 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. 56 Table of Contents FINANCIAL POLICIES 25) Grant Application, Acceptance and Administration The purpose of this policy is to outline the application, acceptance, and administration of grants used to support Town programs. This policy applies to all grants received by the Town, including federal, state, county, tribal nation, corporate, and private foundation grants. Gilbert recognizes its duty to be a responsible steward of taxpayer dollars. As such, Gilbert will consider 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; • Appropriate use of temporary funding; and • Resolution of genuine problem/need. Grant Evaluation Prior to the submittal of a grant application, the grant’s program requirements should be evaluated to determine consistency with Town values and departmental program goals. Prior to recommending acceptance and use of grant funds, staff will consider and be prepared to discuss any additional requirements or implied commitments attached to the use of the funds. A thorough review will be conducted, with considerations that include, but are not limited to: • Impacts to staffing and workload; • Implications for future year(s) budget(s); • Matching fund requirements; and • Provision of same or similar services by other community organizations. For federally funded grants, the following must also be considered: • Environmental, historic preservation, performance, audit, and/or reporting requirements; • Federal employment, non-discrimination, preference, and/or hiring requirements; • Compliance with the Uniform Guidance procurement standards as outlined in Title 2 of the Code of Federal Regulations (CFR); • Dedicated revenue source for the granted purpose (vs. general fund); • Competitive vs. entitlement funds; • Funding for federal mandates; and • Any additional requirements defined by the grantor agency. Grant Application and Acceptance 1. Prior to submitting a grant application, each Department shall be responsible for coordinating review of the grant with OMB and Finance. OMB will determine available budget if the grant is not already budgeted. Finance will review any draft grant documentation for reporting requirements and potential impacts to the annual external audit. 2. The Town Council must authorize the application and acceptance of grants which meet any of the following criteria: • Federally funded grants; • Grants of $100,000 or more; • Grants that require the Town to hire additional staff; and • Grants that will require the Town to continue to fund personnel or other costs beyond the term of the grant. All other grant applications may be approved by the Department Director. 3. Once the grant is approved and the grant agreement is signed by all parties, the Department 57 Table of Contents FINANCIAL POLICIES shall send the signed grant agreement to Finance and OMB to set up the grant in the financial system and establish the appropriate budget, which is required prior to any grant expenditures. Grant Administration Due to the decentralized manner in which grants are administered within the Town, it is necessary to have a central point of contact. Finance will be that central point in order to maintain internal control over grants and to provide reasonable assurance that the Town as a whole is managing its grants in compliance with laws, regulations, and the provisions of the grant agreements. Title 2 of the CFR, Part 200 outlines procedures to grantees that receive Federal awards and are required to have a Single Audit. These procedures are described herein. In coordination with Departments receiving grants, Finance shall: • Identify, in the Town’s accounts, all Federal awards received and expended and the Federal programs under which they were provided. Federal program and award identification shall include, as applicable, the Catalog of Federal Domestic Assistance (CFDA) title and number, award number and year, name of the Federal agency, and name of the pass-through entity. • Prepare a general bill in the financial system and provide to the Department to include in the reimbursement request. • Maintain internal controls over Federal programs that provide reasonable assurance that the Town is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of the Federal programs. • Prepare appropriate financial statements including the Schedule of Expenditures of Federal Awards (SEFA). • Ensure that the required audits are properly performed and submitted when due. Departmental Responsibility Departmental management is responsible for developing, preparing and submitting the grant application. Additionally, Departmental management is responsible for compliance with all grant requirements, which include the following: • All laws, regulations, and provisions of contracts or grant agreements related to any of the federal programs. • All reporting (financial and programmatic) and project completion activities. Financial reports must be sent to Finance prior to submittal for review and approval. A final copy of the report must be sent to Finance. • Review all planned purchases prior to acquisition to ensure they are authorized purchases per the grant requirements and the Town’s Purchasing Code. Any procurement requirements stipulated in the grant agreement are required to be used in addition to the Town’s Purchasing Code. • Completing a grant reimbursement request at least quarterly unless the grant stipulates otherwise. Grant amounts expended in excess of $100,000 should be submitted for reimbursement monthly unless the grant stipulates otherwise. Any expenditures not included in 58 Table of Contents FINANCIAL POLICIES a prior reimbursement request as of June 30 must be submitted for reimbursement, regardless of last submission. • Grant reimbursement requests must be based on actual expenditures per the Town's financial system. Finance will prepare a general bill to the grantor and provide to the Department for inclusion in the reimbursement request. All reimbursement requests prepared by the Department must be sent to Finance for review and approval prior to submission to grantor agency. A final copy of the reimbursement request must be sent to Finance. • Other requirements including: o Compliance with specified expenditure rules and limitations; o Records retention; o Monitoring of pass-through to sub-recipients, sub-grantees and/or other Town Departments for the completion of grant-related activities; o Contractor/subcontractor monitoring (activities and performance); o Separate tracking of grant funded assets that do not meet the Town’s capitalization threshold; and o Any additional requirements detailed in federal regulations related to federal grants. 26) Data In Decision Making Gilbert has the privilege and opportunity to provide services to our residents that have concrete and meaningful impacts on their daily lives. Inherent in that privilege is a responsibility to be efficient and transparent in our use of taxpayer dollars. Advances in technology and data availability have created the opportunity for cities to perform rigorous evaluations rapidly and inexpensively. 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 data-trained 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. 59 Table of Contents 60 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 The funds available for FY 2025 are approximately $2,370,685,000. 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 financial section or in the budget detail for that department. The main sources of revenue for Other Funding Sources include bond proceeds and revenue from external sources. The graph above shows percentage of sources by major category, excluding Internal Service Funds. The total expenditures for FY 2025 are approximately $2,290,853,000. 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. 63 Table of Contents FUND BALANCES Starting Balance GENERAL FUND $ 173,076,329 Revenue $ 279,711,100 $ Transfer Total Revenue Sources 12,257,000 $ 465,044,429 STREETS Roadway & Maintenance 22,285,268 13,358,000 - $ 35,643,268 HURF 11,231,601 20,465,000 - $ 31,696,601 ENTERPRISE FUNDS Water Wastewater 70,725,908 30,720,015 105,805,500 48,661,000 2,029,360 $ $ 176,531,408 81,410,375 Solid Waste - Residential 6,410,043 29,271,700 - $ 35,681,743 Solid Waste - Commercial 958,764 4,292,000 - $ 5,250,764 Environmental Compliance 3,197,355 7,505,000 - $ 10,702,355 INTERNAL SERVICE Fleet Maintenance 746,098 13,356,000 - $ 14,102,098 Health Self-Insurance Dental Self-Insurance 3,624,530 1,205,107 27,060,000 1,380,000 - $ $ 30,684,530 2,585,107 Workers' Compensation 1,010,421 4,650,000 - $ 5,660,421 110,889 5,893,000 - $ 6,003,889 REPAIR & REPLACEMENT FUNDS General 64,089,599 200,000 11,100,000 $ 75,389,599 Streets 8,694,624 50,000 670,000 $ 9,414,624 898,995 - 200,000 $ 1,098,995 Water Wastewater 82,368,592 50,163,978 500,000 200,000 41,815,000 16,400,000 $ $ 124,683,592 66,763,978 Solid Waste - Residential 1,574,880 8,000 2,750,000 $ 4,332,880 Solid Waste - Commercial Environmental Compliance 1,439,259 15,102,474 5,000 20,000 430,000 2,500,000 $ $ 1,874,259 17,622,474 Fleet 1,084,376 3,500 300,000 $ 1,387,876 550,719,105 562,394,800 90,451,360 707,111 58,112,870 - $ 58,819,981 General Liability Ambulance Service SUB TOTAL OPERATING FUNDS SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME $ 1,203,565,265 15,714 4,557,720 - $ 4,573,434 Street Light Improvement (139,335) 2,228,500 - $ 2,089,165 Parkway Improvement Police Impound 203,610 129,176 1,088,230 100,000 150,000 $ $ 1,291,840 379,176 Ambulance Service 1,093,712 6,935,000 - $ 8,028,712 Other Special Revenue Traffic Signal SDF 4,845,633 13,992,309 3,922,380 1,015,000 - $ $ 8,768,013 15,007,309 Police SDF 2,902,849 1,300,000 - $ 4,202,849 Fire SDF (7,569,460) 1,000,000 - $ (6,569,460) Parks and Recreation SDF Roads SDF 38,796,488 11,611,588 5,050,000 3,020,000 - $ $ 43,846,488 14,631,588 (61,063) 5,000,000 15,000,000 $ 19,938,937 (13,531,209) 1,828,284 3,500,000 100,000 - $ $ (10,031,209) 1,928,284 7,308,467 2,020,000 - $ 9,328,467 Water SDF Water Resource SDF Neely Wastewater SDF Greenfield Wastewater SDF 64 Table of Contents FUND BALANCES Expense GENERAL FUND $ 285,631,120 $ Transfer Total Ending Expense Uses Balance 114,681,653 $ 400,312,773 $ 64,731,656 STREETS Roadway & Maintenance 8,999,680 24,058,781 $ 33,058,461 $ 2,584,807 HURF 20,500,890 1,670,090 $ 22,170,980 $ 9,525,621 ENTERPRISE FUNDS Water Wastewater 51,201,650 29,450,100 89,221,400 34,532,200 $ $ 140,423,050 63,982,300 $ $ 36,108,358 17,428,075 Solid Waste - Residential 23,507,475 6,313,290 $ 29,820,765 $ 5,860,978 Solid Waste - Commercial 3,638,905 727,036 $ 4,365,941 $ 884,823 Environmental Compliance 3,185,225 3,491,904 $ 6,677,129 $ 4,025,226 INTERNAL SERVICE Fleet Maintenance 13,279,150 331,132 $ 13,610,282 $ 491,816 Health Self-Insurance Dental Self-Insurance 29,115,320 1,575,000 - $ $ 29,115,320 1,575,000 $ $ 1,569,210 1,010,107 Workers' Compensation 3,849,290 1,300,000 $ 5,149,290 $ 511,131 General Liability 5,546,900 - $ 5,546,900 $ 456,989 REPAIR & REPLACEMENT FUNDS General 21,048,150 39,011,148 $ 60,059,298 $ 15,330,301 Streets 1,356,180 - $ 1,356,180 $ 8,058,444 892,000 - $ 892,000 $ 206,995 Water Wastewater 3,110,300 4,612,060 84,590,385 57,863,231 $ $ 87,700,685 62,475,291 $ $ 36,982,907 4,288,687 Solid Waste - Residential 4,324,500 - $ 4,324,500 $ 8,380 Solid Waste - Commercial Environmental Compliance 300,000 788,000 6,495,271 $ $ 300,000 7,283,271 $ $ 1,574,259 10,339,203 Fleet 213,000 1,107,330 $ 1,320,330 $ 67,546 SUB TOTAL OPERATING FUNDS 516,124,895 465,394,851 $ 981,519,746 $ 222,045,519 SPECIAL REVENUE FUNDS Miscellaneous Grants 27,332,300 30,780,571 $ 58,112,871 $ 707,110 CDBG/HOME 2,192,490 2,365,232 $ 4,557,722 $ 15,712 Street Light Improvement 2,123,500 - $ 2,123,500 $ (34,335) Parkway Improvement Police Impound 1,236,170 222,510 30,000 $ $ 1,236,170 252,510 $ $ 55,670 126,666 Ambulance Service 6,625,420 620,000 $ 7,245,420 $ 783,292 Other Special Revenue Traffic Signal SDF 5,204,570 - 1,479,000 7,911,267 $ $ 6,683,570 7,911,267 $ $ 2,084,443 7,096,042 Ambulance Service Police SDF 229,660 8,105,043 $ 8,334,703 $ (4,131,854) Fire SDF - 3,375,010 $ 3,375,010 $ (9,944,470) Parks and Recreation SDF Roads SDF - 18,540,311 34,663,027 $ $ 18,540,311 34,663,027 $ $ 25,306,177 (20,031,439) Water SDF - 50,299,576 $ 50,299,576 $ (30,360,639) Water Resource SDF Neely Wastewater SDF - 1,343,690 1,716,858 $ $ 1,343,690 1,716,858 $ $ (11,374,899) 211,426 Greenfield Wastewater SDF - 13,555,610 $ 13,555,610 $ (4,227,143) 65 Table of Contents FUND BALANCES Starting Balance OTHER FUNDING SOURCES CIP Administration Revenue Transfer Total Revenue Sources - 3,988,430 - $ 3,988,430 Contingency GO Bonds Proceeds 188,033,548 100,000,000 314,600,000 - $ $ 100,000,000 502,633,548 Water Outside Sources Outside Sources 28,247,629 37,582,174 5,764,000 - $ $ 28,247,629 43,346,174 Prop 400 MPC - Water System 21,336,934 399,473,903 10,563,000 6,477,000 - $ $ 31,899,934 405,950,903 CAPITAL IMPROVEMENT FUNDS Redevelopment - - 77,700,915 $ 77,700,915 Streets Traffic Control - - 453,003,128 33,809,978 $ $ 453,003,128 33,809,978 Parks & Recreation - - 91,852,463 $ 91,852,463 Municipal Facilities Water - - 107,386,007 155,570,316 $ $ 107,386,007 155,570,316 Wastewater Storm Water - - 76,929,898 24,096,625 $ $ 76,929,898 24,096,625 5,475,186 33,982,100 55,209,630 $ 94,666,916 $ 1,293,002,353 $ 1,136,719,030 $ 1,181,160,320 DEBT SERVICE TOTAL ALL FUNDS $ 3,610,881,703 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, Water SDF, and Greenfield 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.  SLID fund balance decreases due to a class action lawsuit. The County will be issuing refunds in FY 2025 which Gilbert will incorporate into future year assessments. 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, 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. 66 Table of Contents FUND BALANCES Expense OTHER FUNDING SOURCES CIP Administration Transfer Total Ending Expense Uses Balance 3,988,430 - $ 3,988,430 $ - 100,000,000 - 468,055,326 $ $ 100,000,000 468,055,326 $ $ 34,578,222 - 28,247,629 8,162,047 $ $ 28,247,629 8,162,047 $ $ 35,184,127 568,465,005 23,070,792 13,444,480 $ $ 23,070,792 581,909,485 $ 8,829,142 $ (175,958,582) CAPITAL IMPROVEMENT FUNDS Redevelopment 77,700,915 - $ 77,700,915 $ - Streets Traffic Control 453,003,128 33,809,978 - $ $ 453,003,128 33,809,978 $ $ - Parks & Recreation 91,852,463 - $ 91,852,463 $ - Municipal Facilities Water 107,386,007 155,570,316 - $ $ 107,386,007 155,570,316 $ $ - Wastewater Storm Water 76,929,898 24,096,625 - $ $ 76,929,898 24,096,625 $ $ - DEBT SERVICE 90,124,520 - $ 90,124,520 $ 4,542,396 $ 2,344,218,800 $ 1,181,160,320 $ 3,525,379,120 $ 85,502,583 Contingency GO Bonds Proceeds Water Outside Sources Outside Sources Prop 400 MPC - Water System TOTAL ALL FUNDS 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, 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 2025 budget and the fund balance will decline as planned or carry forward into the next year if unspent. General Repair and Replacement fund decreases largely as a result of planned CIP transfer expenses. Other items that affected this ending balance are the increase in planned contingency and the replacement of Fire apparatus that were ordered in FY 2023 and FY 2024 and are anticipated to be received in FY 2025. The General Fund ending balance decreases largely due to planned CIP transfer expenses and from conservative revenue practices. Gilbert purposely budgets revenues low to protect against volatility and then uses the money for one-time projects in the following year. The 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 ordered ambulances in FY 2023 with delivery anticipated to be in FY 2025. Solid Waste - Residential Repair and Replacement Fund was unable to order needed replacement vehicles in FY 2023 due to supply chain issues. The vehicles were ordered in FY 2024 with delivery scheduled for FY 2025. Health Self-Insurance, Dental Self-Insurance, and Workers’ Compensation ending balances decrease largely due to high claims. The approved budget for FY 2025 for these funds includes allowed expenditure of all fund balance in excess of the minimum fund balance. 67 Table of Contents BUDGET SUMMARY PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 General Fund Streets Funds Enterprise Funds Internal Service Funds Replacement Funds Special Revenue Capital Improvements Debt Service 1,168.24 57.66 293.27 27.00 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 1,248.36 59.66 305.27 34.00 0.00 54.01 19.90 0.00 1,263.36 59.66 316.27 36.00 0.00 58.01 20.40 0.00 Total Personnel 1,610.08 1,686.58 1,720.58 1,721.20 1,753.70 EXPENSES BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 180,414,963 21,968,448 70,717,250 38,519,838 5,224,796 10,093,472 116,176,869 52,479,294 209,585,413 25,413,735 76,674,472 45,040,851 8,989,065 13,721,690 136,331,093 65,592,182 272,625,000 29,728,810 98,662,620 42,842,770 26,617,050 22,485,570 1,467,546,360 88,993,120 495,594,930 $ 581,348,501 $ 2,049,501,300 Actual FY 2022 Actual FY 2023 Budget FY 2024 165,494,175 209,631,781 120,468,974 199,541,759 240,156,102 141,650,640 225,113,700 449,016,050 1,375,371,550 495,594,930 $ 581,348,501 $ 2,049,501,300 General Fund Streets Funds Enterprise Funds Internal Service Funds Replacement Funds Special Revenue Capital Improvements Debt Service Total Expenses $ EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses $ 68 $ 242,354,562 28,712,773 94,396,006 46,983,361 16,151,390 13,684,363 116,079,368 86,839,580 285,631,120 29,500,570 110,983,355 53,365,660 36,644,190 45,166,620 1,692,802,765 90,124,520 645,201,403 $ 2,344,218,800 Projected FY 2024 $ Budget FY 2025 205,586,092 312,474,230 127,141,081 239,967,950 501,190,640 1,603,060,210 645,201,403 $ 2,344,218,800 Table of Contents BUDGET SUMMARY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 240,037,364 31,314,991 115,094,753 37,120,896 2,605,926 48,280,160 734,629,371 29,106,622 276,437,213 35,078,570 134,564,311 45,850,320 5,585,871 43,588,021 43,015,128 30,558,530 270,623,900 32,973,000 155,429,000 44,588,490 588,500 67,925,190 334,021,310 34,177,100 288,613,150 33,473,000 157,453,700 47,185,000 2,600,000 35,158,123 46,459,601 31,857,100 279,711,100 33,823,000 195,535,200 52,339,000 986,500 98,949,700 441,392,430 33,982,100 $ 1,238,190,083 $ 614,677,964 642,799,674 $ 1,136,719,030 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 177,026,861 139,312,594 4,109,258 49,250,103 3,231,005 111,907,604 753,352,658 191,898,861 138,303,005 2,927,638 61,965,771 3,059,373 128,628,113 87,895,203 176,829,980 198,290,370 2,651,000 62,924,400 2,795,000 152,513,000 344,322,740 188,033,249 189,922,134 2,610,000 64,137,731 2,810,000 153,348,500 41,938,060 196,741,730 217,471,170 2,100,000 71,645,530 2,690,000 191,880,000 454,190,600 $ 1,238,190,083 $ 614,677,964 642,799,674 $ 1,136,719,030 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Total Revenues Transfers In 1,238,190,083 184,521,332 614,677,964 210,212,459 940,326,490 978,182,149 642,799,674 217,605,904 1,136,719,030 1,181,160,320 Total Sources $ 1,422,711,415 $ 824,890,423 $ 1,918,508,639 860,405,578 $ 2,317,879,350 Total Expenses Transfers Out 495,594,930 184,521,332 581,348,501 210,212,457 2,049,501,300 978,182,149 645,201,403 217,605,904 2,344,218,800 1,181,160,320 862,807,307 $ 3,525,379,120 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 $ $ 940,326,490 940,326,490 $ $ $ Total Uses $ 680,116,262 $ 791,560,958 $ 3,027,683,449 Net Operating Result $ 742,595,153 $ $ (1,109,174,810) $ 33,329,465 69 $ Budget FY 2025 (2,401,729) $ (1,207,499,770) Table of Contents REVENUE SUMMARY BY FUND Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 GENERAL FUND Non‐Allocated Mayor & Council Town Manager Economic Development Information Technology Human Resources Town Clerk Legal Finance & Mgmt Svcs Municipal Court Development Svcs Police Fire & Rescue Parks & Recreation Public Works TOTAL GENERAL FUND 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 ‐ $ 240,037,364 255,138,447 123,384 19,303 208,259 22,815 226 19,626 16,415 285,414 264,523 5,355,893 3,950,485 2,701,521 8,327,460 3,442 $ 276,437,213 252,183,000 118,000 20,000 200,000 ‐ ‐ ‐ ‐ 150,000 270,000 4,461,000 3,413,000 2,532,300 7,276,600 ‐ $ 270,623,900 269,738,000 ‐ 138,000 ‐ ‐ ‐ 20,000 ‐ 220,000 225,000 4,089,500 3,460,500 2,663,000 8,059,150 ‐ $ 288,613,150 261,338,000 ‐ 138,000 50,000 ‐ ‐ 20,000 ‐ 220,000 225,000 3,424,500 3,358,000 2,822,000 8,115,600 ‐ $ 279,711,100 STREETS Roadway & Maintenance HURF TOTAL STREETS 12,060,402 19,254,589 31,314,991 14,047,645 21,030,925 35,078,570 12,608,000 20,365,000 $ 32,973,000 13,108,000 20,365,000 $ 33,473,000 $ 13,358,000 20,465,000 33,823,000 ENTERPRISE OPERATIONS Water 58,084,710 Wastewater 32,580,604 Solid Waste ‐ Residential 16,646,603 Solid Waste ‐ Commercial 3,127,184 Environmental Compliance 4,655,652 TOTAL ENTERPRISE OPERATIONS $ 115,094,753 68,886,268 35,994,741 20,644,836 3,623,289 5,415,177 $ 134,564,311 78,235,500 44,026,000 22,655,000 3,707,500 6,805,000 $ 155,429,000 78,930,500 44,211,000 23,031,700 3,770,500 7,510,000 $ 157,453,700 105,805,500 48,661,000 29,271,700 4,292,000 7,505,000 $ 195,535,200 INTERNAL SERVICES $ 45,850,320 $ 44,588,490 $ 47,185,000 $ 52,339,000 $ 1,104,546 193,499 5,321 2,284,866 1,529,320 103,574 44,309 286,750 33,686 5,585,871 50,000 20,000 ‐ 300,000 200,000 8,000 2,000 5,000 3,500 588,500 645,000 50,000 ‐ 1,000,000 600,000 60,000 30,000 200,000 15,000 2,600,000 $ 200,000 50,000 ‐ 500,000 200,000 8,000 5,000 20,000 3,500 986,500 $ $ 37,120,896 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Transport Water Wastewater Solid Waste ‐ Residential Solid Waste ‐ Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT $ 383,896 68,912 562 1,320,427 594,164 107,247 50,948 71,943 7,827 2,605,926 $ 70 $ $ Table of Contents REVENUE SUMMARY BY FUND 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 $ Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 32,913,020 2,756,670 2,879,980 90,000 7,000,000 3,135,520 19,150,000 $ 67,925,190 3,228,320 1,164,234 2,748,249 130,000 5,600,000 1,887,320 20,400,000 $ 35,158,123 $ 2,646,319 2,398,259 2,722,155 87,812 4,369,812 3,490,188 32,565,615 48,280,160 $ 2,631,120 1,554,716 3,007,104 102,018 6,042,229 3,288,149 26,962,685 43,588,021 OTHER FUNDING SOURCES $ 734,629,371 $ 43,015,128 $ 334,021,310 $ 46,459,601 $ 441,392,430 DEBT SERVICE $ $ 30,558,530 $ 34,177,100 $ 31,857,100 $ GRAND TOTAL REVENUE $1,238,190,083 $ 614,677,964 $ 940,326,490 $ 642,799,674 $ 1,136,719,030 29,106,622 58,112,870 4,557,720 3,316,730 100,000 6,935,000 3,922,380 22,005,000 98,949,700 33,982,100 CARRY OVER FUNDS $ 1,207,499,770 TOTAL RESOURCES $ 2,344,218,800 71 Table of Contents REVENUE SUMMARY BY FUND BY TYPE Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 GENERAL FUND Taxes and Fees Licenses and Permits Intergovernmental Charges for Service Fines and Forfeitures Other Non‐Operating TOTAL GENERAL FUND 145,194,143 4,067,520 76,223,606 9,444,902 2,794,014 2,313,179 $ 240,037,364 157,812,175 2,883,959 96,428,723 10,926,612 2,762,393 5,623,351 $ 276,437,213 141,350,000 2,610,000 113,845,300 9,172,600 2,510,000 1,136,000 $ 270,623,900 153,400,000 2,569,000 117,814,000 9,824,130 2,490,000 2,516,020 $ 288,613,150 161,000,000 2,059,000 102,958,000 9,758,100 2,425,000 1,511,000 $ 279,711,100 STREETS Intergovernmental Charges for Service Fines and Forfeitures Other Non‐Operating TOTAL STREETS $ 30,840,386 45,664 13,944 414,997 31,314,991 33,899,909 36,905 7,744 1,134,012 35,078,570 32,800,000 33,000 ‐ 140,000 $ 32,973,000 33,300,000 33,000 ‐ 140,000 $ 33,473,000 $ 33,650,000 33,000 ‐ 140,000 33,823,000 ENTERPRISE OPERATIONS Licenses and Permits Intergovernmental Charges for Service Other Non‐Operating TOTAL ENTERPRISE OPERATIONS 41,738 2,075,150 111,907,604 1,070,261 $ 115,094,753 43,679 2,640,049 128,626,092 3,254,491 $ 134,564,311 41,000 2,500,000 152,513,000 375,000 $ 155,429,000 41,000 2,719,200 153,348,500 1,345,000 $ 157,453,700 41,000 3,064,200 191,880,000 550,000 $ 195,535,200 $ 426,556 33,048,447 3,645,893 37,120,896 $ 387,503 42,158,011 3,304,806 45,850,320 425,000 42,893,490 1,270,000 $ 44,588,490 425,000 45,405,000 1,355,000 $ 47,185,000 $ 425,000 50,781,000 1,133,000 52,339,000 $ 540,935 2,064,991 2,605,926 $ ‐ 5,585,871 5,585,871 $ ‐ 588,500 588,500 ‐ 2,600,000 2,600,000 $ ‐ 986,500 986,500 $ 4,199,211 6,359,821 4,618,256 423,047 32,679,825 48,280,160 $ 4,505,015 4,885,518 6,347,219 289,236 27,561,033 43,588,021 3,879,980 36,383,070 7,140,000 285,000 20,237,140 $ 67,925,190 $ 3,966,730 63,383,970 7,085,000 265,000 24,249,000 98,949,700 INTERNAL SERVICES Intergovernmental Charges for Service Other Non‐Operating TOTAL INTERNAL SERVICES 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 $ 72 $ 3,298,249 5,135,934 5,780,000 320,000 20,623,940 $ 35,158,123 Table of Contents REVENUE SUMMARY BY FUND BY TYPE Actual FY 2022 OTHER FUNDING SOURCES Intergovernmental 22,846,140 Charges for Service 2,078,136 Other Non‐Operating 709,705,095 TOTAL OTHER FUNDING SOURCES $ 734,629,371 DEBT SERVICE Taxes and Fees Charges for Service Other Non‐Operating TOTAL DEBT SERVICE $ GRAND TOTAL REVENUE $ 1,238,190,083 27,633,507 14,698 1,458,417 29,106,622 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 $ 61,303 2,494,864 40,458,961 43,015,128 12,337,000 3,685,310 317,999,000 $ 334,021,310 30,528,000 3,095,601 12,836,000 $ 46,459,601 13,990,000 3,988,430 423,414,000 $ 441,392,430 $ 29,581,671 4,181 972,678 30,558,530 31,600,000 ‐ 2,577,100 $ 34,177,100 31,335,000 ‐ 522,100 $ 31,857,100 $ 31,775,000 ‐ 2,207,100 33,982,100 $ 614,677,964 $ 940,326,490 $ 642,799,674 $ 1,136,719,030 73 Table of Contents REVENUE DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 141,424,364 1,555,750 412,746 691,909 37,695,602 34,970,919 1,086,374 1,137,711 417,511 219,392,886 153,995,290 1,431,396 446,864 882,819 40,375,215 51,814,325 1,039,806 4,615,057 537,675 255,138,447 138,000,000 1,300,000 400,000 650,000 37,000,000 73,000,000 1,000,000 500,000 333,000 252,183,000 150,000,000 1,300,000 400,000 700,000 41,000,000 73,000,000 1,000,000 2,000,000 338,000 269,738,000 157,800,000 1,100,000 400,000 700,000 40,000,000 59,000,000 1,000,000 1,000,000 338,000 261,338,000 Mayor & Council Town Manager Community Activities Economic Development Admin Tourism Total Economic Development 121,652 1,792 20,721 127 169,561 169,688 123,384 ‐ 19,303 110 208,149 208,259 118,000 ‐ 20,000 ‐ 200,000 200,000 ‐ ‐ 138,000 ‐ ‐ ‐ ‐ ‐ 138,000 50,000 ‐ 50,000 Information Technology Information Technology Admin Applications Support Infrastructure Total Information Technology 382 892 2,900 4,174 280 ‐ 22,535 22,815 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 313 313 226 226 ‐ ‐ ‐ ‐ ‐ ‐ 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 Human Resources Human Resources Admin Total Human Resources Town Clerk Legal General Counsel Town Prosecutor Total Legal 4,945 19,626 ‐ 20,000 20,000 9,991 127 10,118 16,165 250 16,415 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Finance and Mgmt Svcs Accounting Purchasing Tax Compliance Total Finance and Mgmt Svcs 8,295 155,436 23,000 186,731 105,139 164,275 16,000 285,414 ‐ 150,000 ‐ 150,000 70,000 150,000 ‐ 220,000 70,000 150,000 ‐ 220,000 Municipal Court 295,084 264,523 270,000 225,000 225,000 74 Table of Contents REVENUE DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Development Svcs Development Svcs Admin Permits and Licensing Building Engineering Code Planning Fire Planning and Development Total Development Services 426,463 551,871 3,134,220 1,123,212 170 2,166 381,899 620,518 6,240,519 413,991 373,758 2,893,998 795,416 170 ‐ 420,991 457,569 5,355,893 417,500 390,000 2,300,000 573,500 ‐ ‐ 350,000 430,000 4,461,000 397,500 340,000 2,300,000 517,000 ‐ ‐ 340,000 195,000 4,089,500 387,500 315,000 1,700,000 512,000 ‐ ‐ 335,000 175,000 3,424,500 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 Special Assignment Unit Family Violence Unit Property Crimes Drug Enforcement Unit SWAT Crime Suppression Team K‐9 Unit Traffic Unit Total Police 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 3,692,139 873,893 368,396 1,068 37 ‐ 500 251,187 ‐ 114,481 21,565 197,300 ‐ 498,469 ‐ 258,964 106 ‐ 12,800 13 ‐ 748 15,941 1,335,017 3,950,485 800,000 350,000 ‐ ‐ ‐ ‐ 250,000 ‐ 75,000 25,000 80,000 ‐ 465,000 ‐ 205,000 ‐ ‐ 13,000 ‐ ‐ ‐ ‐ 1,150,000 3,413,000 800,000 350,000 ‐ ‐ ‐ ‐ 250,000 ‐ 75,000 3,000 130,000 ‐ 480,000 ‐ 190,000 ‐ ‐ 13,000 ‐ ‐ ‐ 19,500 1,150,000 3,460,500 800,000 300,000 ‐ ‐ ‐ ‐ 250,000 ‐ 75,000 ‐ 130,000 ‐ 465,000 ‐ 175,000 ‐ ‐ 13,000 ‐ ‐ ‐ ‐ 1,150,000 3,358,000 Fire & Rescue Fire Admin Fire Training Operations Resource Community Prevention Total Fire & Rescue 497,404 20,449 1,749,000 2,650 11,397 76,522 2,357,422 579,393 28,869 1,966,583 13,049 45,073 68,554 2,701,521 517,000 27,000 1,910,000 ‐ 7,300 71,000 2,532,300 520,000 32,000 2,045,000 ‐ 2,000 64,000 2,663,000 522,000 34,000 2,200,000 ‐ 2,000 64,000 2,822,000 75 Table of Contents REVENUE DETAIL Actual FY 2022 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 I Municipal Building II Public Safety Center Heritage Annex University Building Public Safety Training Facility Total Parks & Recreation Public Works Traffic Total Public Works TOTAL GENERAL FUND Actual FY 2023 Budget FY 2024 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 25 26 79,985 308,329 134,765 64,759 76,684 175,814 42,871 2,130 20,233 9,000 1,637,702 134,161 1,711 80,274 139,257 96,290 79,062 1,055,944 446,128 180,510 225,605 6,435 36,690 595,451 ‐ ‐ 315,776 135,283 ‐ 1,780 ‐ 181,071 59,764 1,994,595 9,350 8,327,460 ‐ ‐ 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 1,800 100 73,000 259,500 118,000 63,000 77,000 164,820 33,000 1,000 25,000 ‐ 1,698,000 70,000 1,000 59,500 96,000 85,000 73,000 1,092,000 449,650 176,780 ‐ ‐ 35,000 600,000 175,000 10,000 222,000 135,000 ‐ ‐ ‐ ‐ 60,000 2,200,000 5,000 8,059,150 ‐ ‐ 67,000 249,500 112,000 63,000 67,000 150,000 25,000 1,000 25,000 ‐ 1,716,500 70,000 500 65,000 98,000 87,000 73,000 1,060,000 494,000 185,000 ‐ ‐ 35,000 550,000 177,100 10,000 235,000 135,000 ‐ ‐ ‐ ‐ 60,000 2,300,000 5,000 8,115,600 ‐ ‐ 3,442 3,442 ‐ ‐ ‐ ‐ ‐ ‐ $ 240,037,364 $ 276,437,213 $ 270,623,900 $ 288,613,150 $ 279,711,100 76 Projected FY 2024 Budget FY 2025 Table of Contents REVENUE DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 STREETS Roadway & Maintenance Non‐Allocated Vehicle License Tax Investment Income Other Revenue Total Non‐Allocated 11,896,469 118,969 ‐ 12,015,438 13,549,169 444,198 19,489 14,012,856 12,500,000 75,000 ‐ 12,575,000 13,000,000 75,000 ‐ 13,075,000 13,250,000 75,000 ‐ 13,325,000 Roadway & Maint Admin Alternate Transportation Total Roadway & Maintenance 42,774 2,190 12,060,402 33,554 1,235 14,047,645 33,000 ‐ 12,608,000 33,000 ‐ 13,108,000 33,000 ‐ 13,358,000 HURF Non‐Allocated Highway User Tax Investment Income Other Revenue Total Non‐Allocated 18,943,917 99,296 99,905 19,143,118 20,350,740 359,760 134,978 20,845,478 20,300,000 65,000 ‐ 20,365,000 20,300,000 65,000 ‐ 20,365,000 20,400,000 65,000 ‐ 20,465,000 Administration Crack Sealing Preventive Maintenance Street Lighting Traffic Signal Maintenance Street Signs Traffic Operations Center Landscape Maintenance Total HURF 18,680 350 2,400 71,789 9,493 7,109 ‐ 1,650 19,254,589 ‐ ‐ ‐ 131,972 ‐ 3,986 48,054 1,435 21,030,925 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 20,365,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 20,365,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 20,465,000 35,078,570 $ 32,973,000 62,073,499 146,405 805,962 206,372 455,518 583,142 1,526,292 195,321 65,992,511 73,375,000 175,000 750,000 150,000 335,000 525,000 250,000 166,000 75,726,000 TOTAL STREETS 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 $ 31,314,991 52,767,110 190,606 985,515 249,899 388,701 560,626 425,158 237,657 55,805,272 $ 77 Projected FY 2024 $ 33,473,000 73,425,000 150,000 750,000 150,000 335,000 525,000 600,000 166,000 76,101,000 Budget FY 2025 $ 33,823,000 100,500,000 175,000 750,000 100,000 335,000 525,000 400,000 166,000 102,951,000 Table of Contents REVENUE DETAIL Actual FY 2022 Public Works Admin North Water Treatment Plant Santan Vista Treatment Plant Water Resources Conservation Metering Distribution TOTAL WATER Actual FY 2023 4,322 123,635 2,075,150 ‐ ‐ 31,315 45,016 $ 58,084,710 $ Budget FY 2024 2,514 2,790 2,353,661 532,320 ‐ ‐ 2,472 ‐ ‐ 2,500,000 ‐ ‐ 7,000 2,500 68,886,268 $ 78,235,500 Projected FY 2024 $ Budget FY 2025 ‐ ‐ 2,500,000 320,000 ‐ 7,000 2,500 ‐ ‐ 2,500,000 ‐ 345,000 7,000 2,500 78,930,500 $ 105,805,500 WASTEWATER Non‐Allocated Reuse/Recharge Water Use Residential‐Wastewater Commercial‐Wastewater Investment Income Other Revenue Total Non‐Allocated 1,287,520 27,260,153 3,008,332 206,623 196,750 31,959,378 1,301,430 30,227,401 3,160,471 544,799 101,281 35,335,382 1,500,000 38,000,000 4,300,000 75,000 ‐ 43,875,000 2,300,000 37,400,000 4,000,000 300,000 ‐ 44,000,000 1,750,000 42,000,000 4,600,000 100,000 ‐ 48,450,000 Wastewater Admin Gravity Systems Neely Treatment Facility Greenfield Treatment Plant Effluent Reuse Effluent Recharge Wastewater Quality 4,679 510 72,019 ‐ 127 532,153 11,738 14,831 ‐ 89,304 271,104 ‐ 270,413 13,707 ‐ ‐ ‐ ‐ ‐ 140,000 11,000 ‐ ‐ ‐ ‐ ‐ 200,000 11,000 ‐ ‐ ‐ ‐ ‐ 200,000 11,000 35,994,741 $ 44,026,000 TOTAL WASTEWATER $ 32,580,604 $ $ 44,211,000 $ 48,661,000 SOLID WASTE ‐ RESIDENTIAL Non‐Allocated ES Collection Investment Income Other Revenue Total Non‐Allocated 16,343,622 76,489 5,328 16,425,439 20,180,163 176,927 6,705 20,363,795 22,500,000 40,000 ‐ 22,540,000 22,500,000 100,000 ‐ 22,600,000 28,800,000 40,000 ‐ 28,840,000 Residential Collections Uncontained Collections Recycling Environmental Programs 93,264 25,021 87,986 14,893 160,310 42,690 59,226 18,815 90,000 15,000 ‐ 10,000 110,000 50,000 250,000 21,700 110,000 50,000 250,000 21,700 20,644,836 $ 22,655,000 31,676 5,056 36,732 5,000 2,000 7,000 TOTAL SOLID WASTE ‐ RESIDENTIAL SOLID WASTE ‐ COMMERCIAL Non‐Allocated Investment Income Other Revenue Total Non‐Allocated $ 16,646,603 $ 9,067 4,145 13,212 78 $ 23,031,700 15,000 5,000 20,000 $ 29,271,700 5,000 2,000 7,000 Table of Contents REVENUE DETAIL Actual FY 2022 Administration Commercial Collections Rolloffs 30,000 2,082,957 1,001,015 TOTAL SOLID WASTE ‐ COMMERCIAL $ 3,127,184 ENVIRONMENTAL COMPLIANCE Non‐Allocated Environmental Compliance Fee Investment Income Other Revenue Total Non‐Allocated 4,645,302 10,095 255 4,655,652 TOTAL ENV COMPLIANCE $ INTERNAL SERVICES Fleet Shop Operations Health Self‐Insurance Trust Dental Self‐Insurance Trust Workers' Compensation General Liability TOTAL INTERNAL SERVICES SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Maintenance Districts Street Light Improvement Parkway Improvement Total Maintenance Districts 4,655,652 $ 37,120,896 $ 2,605,926 3,623,289 $ $ $ 5,415,177 $ 3,707,500 $ 6,805,000 11,575,000 23,130,000 1,325,000 4,210,000 4,348,490 45,850,320 $ 44,588,490 1,104,546 193,499 5,321 2,284,866 1,529,320 103,574 44,309 286,750 33,686 50,000 20,000 ‐ 300,000 200,000 8,000 2,000 5,000 3,500 $ 588,500 Budget FY 2025 30,000 2,545,000 1,175,500 $ 6,800,000 5,000 ‐ 6,805,000 11,621,128 24,192,598 1,460,073 4,540,908 4,035,613 5,585,871 Projected FY 2024 30,000 2,520,000 1,150,500 5,388,513 26,633 31 5,415,177 383,896 68,912 562 1,320,427 594,164 107,247 50,948 71,943 7,827 $ Budget FY 2024 30,000 2,427,884 1,128,673 9,634,174 22,727,389 1,406,581 3,352,752 ‐ REPAIR & REPLACEMENT FUNDS General Streets Ambulance Transport Water Wastewater Solid Waste ‐ Residential Solid Waste ‐ Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT Actual FY 2023 3,770,500 30,000 2,950,000 1,305,000 $ 7,500,000 10,000 ‐ 7,510,000 $ 7,510,000 7,500,000 5,000 ‐ 7,505,000 $ 12,540,000 23,950,000 1,385,000 4,300,000 5,010,000 $ 47,185,000 2,600,000 7,505,000 13,356,000 27,060,000 1,380,000 4,650,000 5,893,000 $ 645,000 50,000 ‐ 1,000,000 600,000 60,000 30,000 200,000 15,000 $ 4,292,000 52,339,000 200,000 50,000 ‐ 500,000 200,000 8,000 5,000 20,000 3,500 $ 986,500 2,646,319 2,398,259 2,631,120 1,554,716 32,913,020 2,756,670 3,228,320 1,164,234 58,112,870 4,557,720 1,870,376 851,779 2,722,155 1,860,656 1,146,448 3,007,104 2,002,600 877,380 2,879,980 1,870,869 877,380 2,748,249 2,228,500 1,088,230 3,316,730 79 Table of Contents REVENUE DETAIL Actual FY 2022 Police Impound Ambulance Service Other Special Revenue Development Fees Solid Waste Container Traffic Signal SDF Police SDF Fire SDF Parks & Recreation SDF General Government SDF Roads SDF Water SDF Water Resources SDF Wastewater SDF Neely Wastewater SDF Greenfield Wastewater SDF Total Development Fees TOTAL SPECIAL REVENUE FUNDS $ OTHER FUNDING SOURCES CIP Administration CIP Contingency GO Bond Proceeds Water Outside Sources Outside Sources Prop 400 ‐ MAG MPC ‐ Public Facilities MPC ‐ Water System MPC ‐ Wastewater System TOTAL OTHER FUNDING SOURCES Actual FY 2023 Projected FY 2024 Budget FY 2025 87,812 4,369,812 3,490,188 102,018 6,042,229 3,288,149 90,000 7,000,000 3,135,520 130,000 5,600,000 1,887,320 100,000 6,935,000 3,922,380 ‐ 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 ‐ 1,436,559 1,387,209 1,351,977 8,344,711 908,935 3,486,508 4,262,034 3,252,140 ‐ 65,844 2,466,768 26,962,685 ‐ 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 ‐ 765,000 1,005,000 1,200,000 5,565,000 ‐ 2,305,000 4,000,000 3,500,000 ‐ 10,000 2,050,000 20,400,000 ‐ 1,015,000 1,300,000 1,000,000 5,050,000 ‐ 3,020,000 5,000,000 3,500,000 ‐ 100,000 2,020,000 22,005,000 43,588,021 $ 67,925,190 2,494,864 ‐ 5,078,146 ‐ 23,032,360 639,552 1,731 11,766,760 1,715 3,685,310 100,000,000 200,000,000 ‐ 7,949,000 9,552,000 ‐ 12,835,000 ‐ 43,015,128 $ 334,021,310 29,891,037 498,180 169,313 31,625,000 2,542,100 10,000 30,558,530 $ 34,177,100 $ $ 614,677,964 $ 940,326,490 $ 642,799,674 48,280,160 $ 2,078,241 ‐ 202,212,478 ‐ 13,771,558 15,103,333 630 501,463,124 7 $ 734,629,371 DEBT SERVICE General Obligation Debt Improvement Districts Revenue Obligations Budget FY 2024 $ 27,724,074 1,368,654 13,894 TOTAL DEBT SERVICE $ 29,106,622 GRAND TOTAL REVENUE $ 1,238,190,083 $ 80 $ $ 35,158,123 $ 98,949,700 3,095,601 ‐ 2,000,000 28,700,000 786,000 1,812,000 ‐ 10,066,000 ‐ 3,988,430 100,000,000 314,600,000 ‐ 5,764,000 10,563,000 ‐ 6,477,000 ‐ 46,459,601 $ 441,392,430 31,360,000 487,100 10,000 31,800,000 2,172,100 10,000 31,857,100 $ 33,982,100 $ 1,136,719,030 Table of Contents EXPENSE SUMMARY Actual FY 2022 Actual FY 2023 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 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 ‐ $ 180,414,963 840,074 2,906,688 1,521,848 472,998 2,893,638 18,605,467 3,109,826 875,112 936,178 4,628,892 3,682,212 4,157,995 9,061,014 74,778,576 47,128,424 28,688,841 1,051,216 4,246,414 ‐ $ 209,585,413 STREETS Roadway & Maintenance HURF TOTAL STREETS 6,524,595 15,443,853 $ 21,968,448 6,204,612 19,209,123 $ 25,413,735 ENTERPRISE OPERATIONS Water Wastewater Solid Waste ‐ Residential Solid Waste ‐ Commercial Environmental Compliance TOTAL ENTERPRISE 30,704,500 19,530,029 16,086,872 2,489,481 1,906,368 $ 70,717,250 INTERNAL SERVICES REPAIR & REPLACEMENT FUNDS General Streets Ambulance Service Water Wastewater Solid Waste ‐ Residential Solid Waste ‐ Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT Projected FY 2024 Budget FY 2025 $ 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 15,000,000 272,625,000 970,238 3,012,989 1,786,288 484,557 2,980,559 22,962,849 3,590,594 902,946 803,249 4,970,355 4,219,884 4,234,421 9,413,289 82,470,165 47,060,017 36,778,218 1,282,884 8,431,060 6,000,000 $ 242,354,562 1,048,270 4,382,490 2,001,550 484,240 3,079,760 22,729,040 3,860,110 905,260 1,036,930 5,481,360 4,860,650 4,625,040 10,225,160 81,642,150 52,843,090 35,483,370 1,489,060 34,453,590 15,000,000 $ 285,631,120 $ 8,439,290 21,289,520 29,728,810 $ 7,724,736 20,988,037 28,712,773 $ 8,999,680 20,500,890 29,500,570 31,481,737 21,193,979 18,836,026 2,954,210 2,208,520 $ 76,674,472 $ 45,867,900 24,791,980 21,258,260 3,289,940 3,454,540 98,662,620 $ 42,400,701 24,255,176 21,276,669 3,341,916 3,121,544 94,396,006 51,201,650 29,450,100 23,507,475 3,638,905 3,185,225 $ 110,983,355 $ 38,519,838 $ 45,040,851 $ 42,842,770 $ 46,983,361 $ 53,365,660 1,731,341 272,153 ‐ 23,312 1,043,753 2,041,119 ‐ 18,680 94,438 5,224,796 6,011,065 98,324 591,239 149,151 1,091,766 418,686 356,316 20,400 252,118 8,989,065 $ 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 $ 5,645,800 93,360 ‐ 1,964,500 4,302,720 3,112,000 624,010 100,000 309,000 16,151,390 $ 21,048,150 1,356,180 892,000 3,110,300 4,612,060 4,324,500 300,000 788,000 213,000 36,644,190 $ $ 81 Budget FY 2024 Table of Contents EXPENSE SUMMARY Actual FY 2022 Actual FY 2023 687,874 1,229,687 2,766,293 137,710 4,005,970 804,690 461,248 $ 10,093,472 1,948,976 1,449,591 2,917,850 175,915 5,306,349 1,535,359 387,650 $ 13,721,690 $ OTHER FUNDING SOURCES CIP Administration 2,078,241 CIP Contingency ‐ GO Bond Proceeds 661,938 MPC ‐ Water System 22,702,077 MPC ‐ Wastewater System ‐ TOTAL OTHER FUNDING SOURCES $ 25,442,256 2,511,864 ‐ ‐ 48,033,215 ‐ $ 50,545,079 3,685,310 100,000,000 ‐ 541,048,781 ‐ $ 644,734,091 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets Traffic Signals Parks Municipal Facilities Water Wastewater Storm Water TOTAL CAPITAL IMPROVEMENT 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 1,646,050 24,193,624 2,782,318 3,493,089 18,804,515 10,503,810 24,183,224 179,384 $ 85,786,014 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 DEBT SERVICE General Obligation Debt Improvement Districts MPC ‐ Public Facilities MPC ‐ Water System MPC ‐ Wastewater System Revenue Obligations TOTAL DEBT SERVICE 27,187,538 1,360,444 7,013,650 11,032,456 3,624,750 2,260,456 $ 52,479,294 29,595,175 487,172 7,013,500 22,612,654 3,623,600 2,260,081 $ 65,592,182 $ 31,125,960 2,642,600 7,023,250 42,309,850 3,625,250 2,266,210 88,993,120 GRAND TOTAL EXPENSES $ 495,594,930 $ 581,348,501 $ 2,049,501,300 SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Maintenance Districts Police Impound Ambulance Service Other Special Revenue Development Fees TOTAL SPECIAL REVENUE FUNDS 82 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 Projected FY 2024 Budget FY 2025 $ 1,352,278 1,063,780 3,208,282 174,102 5,416,798 2,227,063 242,060 13,684,363 $ $ 3,095,601 ‐ ‐ 45,765,803 ‐ 48,861,404 3,988,430 100,000,000 ‐ 568,465,005 ‐ $ 672,453,435 $ 1,832,534 23,684,373 2,441,875 1,182,113 14,476,026 12,204,204 11,296,063 100,776 67,217,964 77,700,915 453,003,128 33,809,978 91,852,463 107,386,007 155,570,316 76,929,898 24,096,625 $ 1,020,349,330 $ 31,125,960 489,000 7,023,290 42,309,870 3,625,250 2,266,210 86,839,580 32,661,680 2,253,210 7,019,790 42,300,630 3,627,750 2,261,460 90,124,520 $ 645,201,403 $ 27,332,300 2,192,490 3,359,670 222,510 6,625,420 5,204,570 229,660 45,166,620 $ 2,344,218,800 Table of Contents EXPENSE DETAIL Actual FY 2022 Actual FY 2023 702,395 29,672 1,752,153 513,830 385,000 1,546,152 431,133 813,007 27,067 1,978,714 677,238 250,736 1,521,848 472,998 823,830 51,620 2,147,580 810,260 306,900 1,863,590 464,020 924,827 45,411 2,005,343 755,272 252,374 1,786,288 484,557 989,150 59,120 2,582,720 1,334,130 465,640 2,001,550 484,240 1,618,133 564,881 92,574 2,275,588 2,088,616 710,638 94,384 2,893,638 2,534,520 638,600 177,000 3,350,120 2,273,843 505,716 201,000 2,980,559 2,808,760 ‐ 271,000 3,079,760 Information Technology Information Technology Admin Applications Support Desktop Support Infrastructure GIS IT Security Total Information Technology 1,143,737 4,672,155 2,597,426 3,810,241 1,053,648 443,699 13,720,906 1,413,001 5,879,745 5,492,716 3,949,761 1,182,190 688,054 18,605,467 1,438,970 7,441,120 9,093,840 5,381,750 1,184,880 1,361,800 25,902,360 1,422,058 7,558,284 8,232,186 3,314,895 1,140,206 1,295,220 22,962,849 1,353,350 7,701,570 5,466,680 6,140,250 1,149,000 918,190 22,729,040 Human Resources Human Resources Admin Learning & Development Safety Total Human Resources 2,148,714 583,193 ‐ 2,731,907 2,663,269 446,557 ‐ 3,109,826 2,829,940 561,580 141,570 3,533,090 2,833,358 607,892 149,344 3,590,594 2,950,930 618,460 290,720 3,860,110 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 2024 Projected FY 2024 Budget FY 2025 Management & Budget Town Clerk Legal General Counsel Town Prosecutor Total Legal 745,322 914,726 875,112 936,178 843,980 756,050 902,946 803,249 905,260 1,036,930 1,821,870 2,344,086 4,165,956 1,775,653 2,853,239 4,628,892 2,112,610 2,845,750 4,958,360 2,024,753 2,945,602 4,970,355 2,150,010 3,331,350 5,481,360 Finance & Management Services Finance & Management Svcs Admi Accounting Purchasing Tax Compliance Total Finance & Management Svcs 235,863 1,571,127 694,762 633,445 3,135,197 264,116 1,725,178 773,758 919,160 3,682,212 261,900 2,098,240 762,150 1,241,550 4,363,840 274,301 1,973,992 809,233 1,162,358 4,219,884 417,360 2,335,700 816,660 1,290,930 4,860,650 3,684,598 4,157,995 3,852,750 4,234,421 4,625,040 358,720 962,850 274,345 1,744,784 1,702,947 429,106 854,994 305,528 1,869,949 1,894,392 367,780 795,830 306,240 1,983,990 2,031,730 459,301 706,861 310,744 1,733,325 2,166,502 399,030 922,760 311,670 2,171,850 2,283,640 Municipal Court Development Services Development Services Admin Permits & Licensing Plan Review & Inspection Admin Building Engineering 83 Table of Contents EXPENSE DETAIL Actual FY 2022 Actual FY 2023 Code Planning Fire Planning & Development Transportation Planning Development Engineering Total Development Svcs 621,489 4,870 290,432 1,118,210 381,973 585,862 8,046,482 745,177 1,302 324,961 1,409,459 437,843 788,303 9,061,014 675,710 ‐ 322,670 1,446,550 466,120 821,320 9,217,940 810,265 571 343,651 1,493,107 487,053 901,909 9,413,289 753,580 ‐ 341,820 1,612,130 493,610 935,070 10,225,160 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 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 1,067,360 2,205,257 5,072,198 1,327,620 372,624 370,356 1,074,056 173,052 861,356 1,680,444 115,121 100,803 580,786 644,613 462,085 6,252,185 2,557,803 24,059,382 512,665 1,650,483 663,342 1,079,500 728,408 1,209,256 1,343,801 1,011,458 1,320,753 1,859,824 1,119,312 1,364,247 1,206,048 1,084,196 856,728 1,155,949 493,338 1,057,335 574,081 2,394,515 3,116,236 74,778,576 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 1,229,964 6,192,610 5,999,697 1,305,400 378,134 467,137 1,168,995 199,834 717,784 1,998,288 111,935 111,610 831,750 627,296 453,368 5,157,252 2,571,288 25,858,220 635,881 338,586 617,236 1,212,951 737,857 1,360,088 1,222,044 1,014,341 1,510,421 1,756,686 1,237,841 1,511,283 1,247,603 1,370,678 1,197,847 1,222,849 453,811 1,108,893 838,576 2,979,028 3,515,103 82,470,165 1,071,220 4,742,570 6,227,830 1,337,280 367,410 465,420 1,111,070 197,910 816,660 2,025,490 113,080 198,810 800,400 564,150 466,710 3,425,650 3,334,610 25,649,110 653,150 1,935,030 744,200 1,088,610 817,170 2,027,200 1,290,160 1,004,030 1,326,570 1,793,460 1,209,930 1,625,560 1,451,760 1,177,740 1,077,480 1,149,180 624,250 1,094,130 711,010 2,592,340 3,333,810 81,642,150 84 Budget FY 2024 Projected FY 2024 Budget FY 2025 Table of Contents EXPENSE DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Fire & Rescue Fire Admin Fire Training Operations Resource Community Prevention Total Fire & Rescue 1,209,109 1,202,361 30,812,030 6,544,270 411,537 689,578 40,868,885 3,291,228 1,206,554 36,828,596 4,424,946 499,188 877,912 47,128,424 1,936,290 1,229,490 36,148,850 5,431,840 539,810 963,660 46,249,940 1,994,780 1,217,088 36,954,887 5,261,109 606,580 1,025,573 47,060,017 1,926,170 1,336,600 42,176,100 5,748,310 589,450 1,066,460 52,843,090 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 1,524,495 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 1,904,947 3,921,095 674,212 409,084 419,780 288,206 230,017 619,410 474,826 193,992 131,114 66,216 45,895 26,278 2,231,162 27,289 7,468 276,555 254,925 417,715 350,246 262,070 282,570 1,574,863 690,935 562,680 210,732 19,687 82,875 1,244,239 ‐ ‐ 3,026,524 1,025,937 1,909,994 625,862 250,344 1,257,376 252,995 801,175 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 2,449,277 4,691,392 706,100 578,850 612,880 357,600 507,940 1,045,360 683,718 354,900 149,000 71,410 29,580 29,600 2,789,273 32,350 7,000 447,990 349,030 403,870 310,702 240,244 267,170 2,033,166 945,592 726,474 41,637 11,515 217,926 1,292,677 117,500 25,050 3,516,283 1,167,270 2,765,353 558,820 566,220 1,593,390 420,780 1,120,895 2,184,640 4,703,490 1,138,160 707,960 635,450 407,420 260,200 763,980 644,740 263,360 170,550 68,180 91,040 42,500 2,504,400 46,210 7,500 354,590 529,520 376,600 323,130 292,820 303,710 1,770,220 871,730 632,890 ‐ ‐ 272,030 1,295,580 243,460 50,000 3,245,910 1,167,270 2,359,490 665,940 564,380 1,623,240 492,390 1,085,420 85 Projected FY 2024 Budget FY 2025 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 2022 Actual FY 2023 Budget FY 2024 35,247 23,995 424,408 555,999 11,019 24,038,074 29,208 33,161 547,022 990,833 37,327 28,688,841 31,580 34,050 1,152,960 1,231,050 ‐ 36,226,230 34,880 35,300 1,161,870 1,310,384 ‐ 36,778,218 36,660 29,040 823,650 1,433,920 ‐ 35,483,370 181,481 604,954 786,435 346,531 704,685 1,051,216 951,450 735,210 1,686,660 645,330 637,554 1,282,884 779,830 709,230 1,489,060 350,000 ‐ 8,101,461 ‐ ‐ 8,451,461 350,000 ‐ 3,896,414 ‐ ‐ 4,246,414 350,000 446,210 31,787,740 10,000,000 5,000,000 47,583,950 350,000 446,210 7,634,850 6,000,000 ‐ 14,431,060 350,000 ‐ 34,103,590 15,000,000 ‐ 49,453,590 $ 180,414,963 $ 209,585,413 $ 272,625,000 $ 242,354,562 $ 285,631,120 6,524,595 ‐ 6,204,612 ‐ 7,360,290 5,000 7,460,736 ‐ 8,086,460 ‐ ‐ ‐ ‐ 6,524,595 ‐ ‐ ‐ 6,204,612 174,000 900,000 1,074,000 8,439,290 164,000 100,000 264,000 7,724,736 13,220 900,000 913,220 8,999,680 655,125 150,263 114,503 666,512 537,420 1,056,545 208,973 461,893 4,413,462 1,501,714 546,090 579,192 978,433 2,279,106 991,983 221,843 711,883 174,511 114,207 718,526 724,595 1,437,747 287,909 617,715 5,411,730 1,982,901 714,049 599,310 1,176,337 2,349,696 1,808,828 267,410 710,950 167,780 133,910 723,070 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 1,813,580 263,360 689,250 171,440 132,090 727,444 1,178,773 1,330,062 306,510 709,099 4,695,446 2,875,080 667,241 719,875 1,586,834 2,861,787 1,703,395 395,210 749,640 245,490 148,660 685,480 788,290 1,219,640 274,390 630,410 4,931,070 1,889,280 684,950 675,840 1,521,560 2,936,390 1,296,100 276,350 86 Projected FY 2024 Budget FY 2025 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 2022 Actual FY 2023 Budget FY 2024 80,796 ‐ 80,796 15,443,853 111,769 ‐ 111,769 19,209,123 629,740 500,000 1,129,740 21,289,520 $ 21,968,448 $ 25,413,735 478,109 325,429 836,245 305,341 4,975,613 4,552,520 3,638,715 794,416 6,351,705 440,627 3,926,177 2,706,756 913,522 254,156 547,722 353,738 890,591 304,551 3,735,149 5,331,007 3,975,681 949,288 6,105,328 550,813 4,196,182 3,042,156 941,876 225,389 596,970 368,570 909,160 357,090 6,483,180 5,419,340 4,909,950 1,061,990 9,572,600 846,520 6,827,810 3,193,140 1,052,900 226,520 637,566 955,079 934,292 323,880 5,781,701 5,128,207 4,828,077 1,017,712 9,126,590 727,078 6,920,516 2,792,780 1,100,866 225,357 633,080 631,910 929,890 396,450 8,612,740 5,662,570 5,256,060 1,238,990 10,594,360 1,416,810 6,070,690 3,803,230 1,336,590 211,470 205,169 ‐ 205,169 332,266 ‐ 332,266 1,542,160 2,500,000 4,042,160 401,000 1,500,000 1,901,000 1,906,810 2,500,000 4,406,810 $ 30,704,500 $ 31,481,737 440,766 182,892 799,567 305,341 1,843,264 2,689,816 6,211,220 4,126,625 1,535,189 741,066 573,372 674,017 197,151 861,777 304,551 1,986,343 3,368,725 5,176,661 4,867,094 1,907,812 961,151 719,652 777,650 195,630 871,760 357,090 1,777,250 3,234,050 5,862,170 5,675,810 1,774,840 900,640 789,440 786,783 195,630 871,760 357,090 1,951,082 3,313,310 5,664,721 5,661,385 2,221,922 1,116,969 889,874 939,430 358,520 872,930 396,440 2,393,210 3,316,130 5,855,540 7,875,810 1,893,470 960,720 1,014,070 80,911 ‐ 80,911 169,045 ‐ 169,045 575,650 2,000,000 2,575,650 224,650 1,000,000 1,224,650 823,830 2,750,000 3,573,830 $ 19,530,029 $ 21,193,979 87 $ $ $ 29,728,810 45,867,900 24,791,980 Projected FY 2024 Budget FY 2025 138,500 100,000 238,500 20,988,037 $ $ $ 28,712,773 42,400,701 24,255,176 947,350 600,000 1,547,350 20,500,890 $ $ $ 29,500,570 51,201,650 29,450,100 Table of Contents EXPENSE DETAIL Actual FY 2022 Actual FY 2023 708,860 157,991 792,232 8,328,912 2,607,311 2,659,652 697,282 776,927 168,852 848,681 9,910,708 2,887,421 3,391,137 684,855 1,142,960 168,900 861,030 9,158,570 3,267,360 4,018,760 826,400 1,445,426 168,900 861,030 10,924,704 2,961,040 3,628,893 842,396 1,772,400 286,900 857,450 10,677,810 3,101,510 4,110,875 809,550 134,632 ‐ 134,632 167,445 ‐ 167,445 814,280 1,000,000 1,814,280 194,280 250,000 444,280 890,980 1,000,000 1,890,980 $ 16,086,872 $ 18,836,026 36,641 24,042 7,335 1,609,636 791,325 30,994 27,355 7,858 1,924,072 941,301 46,380 26,070 9,610 1,849,430 993,960 171,588 26,070 9,610 2,104,100 1,001,058 238,010 46,320 10,360 2,124,055 1,000,420 20,502 ‐ 20,502 22,630 ‐ 22,630 114,490 250,000 364,490 29,490 ‐ 29,490 119,740 100,000 219,740 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 2,489,481 $ 2,954,210 Budget FY 2024 $ $ 21,258,260 3,289,940 Projected FY 2024 $ $ 21,276,669 3,341,916 Budget FY 2025 $ $ 23,507,475 3,638,905 ‐ 18,032 9,780 38,168 953,113 869,029 ‐ 21,696 10,477 38,069 1,067,717 1,044,625 ‐ 22,220 9,530 44,630 957,070 2,046,710 ‐ 22,220 9,530 44,630 1,004,653 1,909,131 ‐ 36,460 9,440 49,560 1,068,175 1,531,770 18,246 ‐ 18,246 25,936 ‐ 25,936 124,380 250,000 374,380 31,380 100,000 131,380 239,820 250,000 489,820 TOTAL ENV COMPLIANCE $ INTERNAL SERVICES Fleet Shop Operations Health Self‐Insurance Trust Dental Self‐Insurance Trust Workers' Compensation General Liability TOTAL INTERNAL SERVICES 9,233,064 25,234,697 1,393,770 2,658,307 ‐ $ 38,519,838 1,906,368 $ 2,208,520 10,698,596 26,140,688 1,354,226 2,830,620 4,016,721 $ 41,024,130 88 $ 3,454,540 $ 11,089,160 22,674,470 1,520,000 3,201,450 4,357,690 38,485,080 $ 3,121,544 $ 11,884,472 25,135,171 1,501,590 3,712,125 4,750,003 42,233,358 $ 3,185,225 $ 13,279,150 29,115,320 1,575,000 3,849,290 5,546,900 47,818,760 Table of Contents EXPENSE DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 1,731,341 272,153 ‐ 23,312 1,043,753 2,041,119 ‐ 18,680 94,438 5,224,796 6,011,065 98,324 591,239 149,151 1,091,766 418,686 356,316 20,400 252,118 8,989,065 $ 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 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 Roads SDF Water SDF Water Resources SDF Neely Wastewater SDF Greenfield Wastewater SDF TOTAL SPECIAL REVENUE FUNDS 687,874 1,229,687 1,884,168 882,125 137,710 4,005,970 804,690 ‐ 454,115 ‐ ‐ ‐ 7,133 ‐ ‐ ‐ $ 10,093,472 1,948,976 1,449,591 1,940,466 977,384 175,915 5,306,349 1,535,359 2,750 368,400 2,750 2,750 2,750 2,750 2,750 1,375 1,375 $ 13,721,690 $ OTHER FUNDING SOURCES CIP Administration CIP Contingency GO Bond Proceeds MPC ‐ Water System TOTAL OTHER FUNDING SOURCES 2,078,241 ‐ 661,938 22,702,077 $ 25,442,256 2,511,864 ‐ ‐ 48,033,215 $ 50,545,079 3,685,310 100,000,000 ‐ 541,048,781 $ 644,734,091 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets Traffic Signals Parks Municipal Facilities Water Wastewater Storm Water TOTAL CAPITAL IMPROVEMENT 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 1,646,050 24,193,624 2,782,318 3,493,089 18,804,515 10,503,810 24,183,224 179,384 $ 85,786,014 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 $ 89 Projected FY 2024 $ 5,645,800 93,360 ‐ 1,964,500 4,302,720 3,112,000 624,010 100,000 309,000 16,151,390 Budget FY 2025 $ 21,048,150 1,356,180 892,000 3,110,300 4,612,060 4,324,500 300,000 788,000 213,000 36,644,190 $ 1,352,278 1,063,780 2,016,400 1,191,882 174,102 5,416,798 2,227,063 ‐ 242,060 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 13,684,363 $ 27,332,300 2,192,490 2,123,500 1,236,170 222,510 6,625,420 5,204,570 ‐ 229,660 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 45,166,620 $ 3,095,601 ‐ ‐ 45,765,803 48,861,404 3,988,430 100,000,000 ‐ 568,465,005 $ 672,453,435 $ 1,832,534 23,684,373 2,441,875 1,182,113 14,476,026 12,204,204 11,296,063 100,776 67,217,964 77,700,915 453,003,128 33,809,978 91,852,463 107,386,007 155,570,316 76,929,898 24,096,625 $ 1,020,349,330 Table of Contents EXPENSE DETAIL Actual FY 2022 Actual FY 2023 DEBT SERVICE General Obligation Debt Improvement Districts MPC ‐ Public Facilities MPC ‐ Water System MPC ‐ Wastewater System Revenue Obligations TOTAL DEBT SERVICE 27,187,538 1,360,444 7,013,650 11,032,456 3,624,750 2,260,456 $ 52,479,294 29,595,175 487,172 7,013,500 22,612,654 3,623,600 2,260,081 $ 65,592,182 $ GRAND TOTAL EXPENSES $ 495,594,930 $ 581,348,501 $ 2,049,501,300 90 Budget FY 2024 31,125,960 2,642,600 7,023,250 42,309,850 3,625,250 2,266,210 88,993,120 Projected FY 2024 $ 31,125,960 489,000 7,023,290 42,309,870 3,625,250 2,266,210 86,839,580 $ 645,201,403 Budget FY 2025 $ 32,661,680 2,253,210 7,019,790 42,300,630 3,627,750 2,261,460 90,124,520 $ 2,344,218,800 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% Local Schools 80% 58% 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 2025 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% Gilbert School District 14% 20% 12% 0% 10% 5% Town of Gilbert Special Districts Chandler School District Higley School District Mesa School District Primary (Operating) State County Community College Special Health Care District Gilbert East Valley Institute Local School District Total Primary $0.00 $1.16 $1.05 $0.17 $0.00 $0.05 $3.34 $5.77 $0.00 $1.16 $1.05 $0.17 $0.00 $0.05 $3.39 $5.82 $0.00 $1.16 $1.05 $0.17 $0.00 $0.05 $3.54 $5.97 $0.00 $1.16 $1.05 $0.17 $0.00 $0.05 $3.56 $5.99 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 $0.09 $0.98 $0.00 $2.11 $3.57 $0.00 $0.06 $0.15 $0.05 $0.14 $0.09 $0.98 $0.00 $2.39 $3.85 $0.00 $0.06 $0.15 $0.05 $0.14 $0.09 $0.98 $0.00 $2.75 $4.21 $0.00 $0.06 $0.15 $0.05 $0.14 $0.09 $0.98 $0.00 $3.05 $4.51 Total State County Community College Flood Control County Library Central Arizona Project Special Health Care District Gilbert East Valley Institute Local School District Total Tax Rate $0.00 $1.16 $1.10 $0.15 $0.05 $0.14 $0.26 $0.98 $0.05 $5.45 $9.34 $0.00 $1.16 $1.10 $0.15 $0.05 $0.14 $0.26 $0.98 $0.05 $5.78 $9.67 $0.00 $1.16 $1.10 $0.15 $0.05 $0.14 $0.26 $0.98 $0.05 $6.29 $10.18 $0.00 $1.16 $1.10 $0.15 $0.05 $0.14 $0.26 $0.98 $0.05 $6.61 $10.50 91 Table of Contents PERSONNEL SUMMARY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 % by Fund FY 2025 Mayor and Council 2.00 2.00 2.00 3.00 3.00 Town Manager 11.35 12.85 11.85 12.85 14.85 Digital Government 14.00 13.00 13.00 13.00 13.00 Intergovernmental 2.00 2.00 2.00 2.00 2.00 Economic Development 9.00 10.00 10.00 10.00 9.00 Information Technology 52.00 54.00 56.00 54.62 57.62 Human Resources 21.00 22.50 24.75 24.75 25.75 Management and Budget 6.00 6.00 6.00 6.00 6.00 Town Clerk 6.00 7.00 7.00 7.00 7.00 Legal 31.00 33.25 36.25 36.25 38.25 Finance and Mgmt Services 28.50 29.00 30.00 30.00 31.00 Municipal Court 32.07 32.07 32.07 32.07 34.07 Development Services 76.82 78.82 78.82 78.82 79.82 Police 465.60 487.60 494.60 494.60 496.60 Fire and Rescue 225.00 245.00 249.00 249.00 250.00 Parks and Recreation 179.30 183.05 185.80 185.80 186.30 Engineering Services 6.60 8.60 8.60 8.60 9.10 1,168.24 1,226.74 1,247.74 1,248.36 1,263.36 72% 57.66 59.66 59.66 59.66 59.66 3% Water 136.93 140.93 141.93 141.93 149.93 Wastewater 49.50 53.50 53.50 53.50 54.50 Solid Waste - Residential 85.81 85.81 85.81 84.13 86.13 Solid Waste - Commercial 8.44 8.44 8.44 10.12 10.12 Environmental Compliance 12.59 12.59 15.59 15.59 15.59 ENTERPRISE FUNDS 293.27 301.27 305.27 305.27 316.27 18% INTERNAL SERVICE FUNDS 27.00 32.00 34.00 34.00 36.00 2% SPECIAL REVENUE 49.01 49.01 54.01 54.01 58.01 3% CIP ADMINISTRATION 14.90 17.90 19.90 19.90 20.40 1% 1,610.08 1,686.58 1,720.58 1,721.20 1,753.70 100% GENERAL FUND TOTAL GENERAL FUND STREETS FUND ENTERPRISE FUNDS TOTAL TOWN POSITIONS 92 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. 93 Table of Contents LONG-TERM FINANCIAL PLANNING Results: Changes made by the state legislature will affect sales tax revenues from Residential Rental. Starting January 1, 2025, sales tax on Residential Rental will no longer be collected by local governments, including Gilbert. This will result in about an $8m loss of revenue for the Town and 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 about 1% during FY 2024. 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 2025 LTFP, FY 2023 actual revenues and expenditures were added. Updated Staffing Model forecasts were incorporated. Assumption data was updated (i.e. retirement and benefit rates). Development Service fees are assumed to increase to better cover the cost of providing these services. A rate study is currently underway and will be taken back to Council in Fall 2024. Operating costs for a Crime Lab, Family Advocacy Center, and future recreation amenities have also been included in the forecasting to better prepare for future operational needs. What new things are on the horizon: Gilbert continues to monitor future capital improvement needs and plan for them in the Capital Improvement Plan. FY 2025 continues to have higher transfers planned 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 reserved in preparation to pay down the University Building debt when it is callable and transferred into the Water SDF fund to help it maintain a positive fund balance. Staffing Forecast 94 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 2023 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 2024. 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. Funded Status Retirement System Participants Structure Pension only/Pension and Health June 30, 2023 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 71.8% / 73.1% 39.0% / 41.2% 85.9% / 86.3% 87.2% / 87.7% 107.3% / 108.9% Sworn employees hired before July 1, 2017, are part of Tiers 1 and 2 in the PSPRS system. Sworn employees entering service after that date are part of Tier 3. PSPRS is pooled for Tier 3 employees. Tier 1 and 2 for both Police and Fire are individual plans with the Town of Gilbert bearing responsibility for the unfunded liability. In FY 2016, the Town began an active effort to pay down the unfunded liability and increase the funding ratio. By June 30, 2021, the funding ratio for Police and Fire combined reached 91% funded. The June 30, 2023, report showed that funding had slipped below the 90% target and Gilbert will re-implement funding strategies for FY2025. For details on Gilbert’s funding strategy, see the PSPRS Pension Funding section of Gilbert’s Policies of Responsible Financial Management. 95 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. At the March 2024 Financial Retreat, Council discussed Police, Fire, and Park/Recreation infrastructure needs. Depending on the funding option that Council chooses and the timing of construction, additional bonds may be needed in the future. These future projects are considered in the Capital Improvement Plan with “2026 PFMPC Bonds” as the identified funding source. As always, the Town would work to cash fund as much as possible and bond for as little as possible to reduce interest and repayment costs. 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 few 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. 96 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) FY2025 $160 $158 FY 2024 $138 $150 FY 2023 $155 $128 FY 2022 $143 $107 FY 2021 $124 $97 FY 2020 $108 $97 FY 2019 $99 $92 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. 97 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 $4.4m 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. $3.3m was added to budgets during the FY2025 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. 98 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 2024, the Financial Retreat included discussion on:  Capital Improvement Cost Estimating Methodology  Quality of Life Investments and Available Revenue Sources for Capital Projects  Ambulance System Current and Allowable Rates  Health Trust Update and Potential Plan Design Changes  Development Service Fee Schedule  Pension Funding Update (PSPRS and ASRS)  State Expenditure Limit Discussion and Potential Ballot Questions  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. 99 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 2025 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 2025 is $2,344,218,800. Of this amount, $1,136,719,030 is anticipated in new revenue collections and $1,207,499,770 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 2025 Revenue Sources All Funds by Type (Excludes Transfers) Revenue Type Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Taxes and Fees Licenses and Permits Intergovernmental Charges for Service Fines and Forfeitures Other Non‐Operating 177,026,861 4,109,258 139,312,594 161,157,707 3,231,005 753,352,658 191,898,861 2,927,638 138,303,005 190,593,884 3,059,373 87,895,203 176,829,980 2,651,000 198,290,370 215,437,400 2,795,000 344,322,740 188,033,249 2,610,000 189,922,134 217,486,231 2,810,000 41,938,060 196,741,730 2,100,000 217,471,170 263,525,530 2,690,000 454,190,600 Total $ 1,238,190,083 $ 614,677,964 $ 940,326,490 $ 642,799,674 $ 1,136,719,030 100 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 strong sales tax growth for the past ten years, but FY 2024 sales tax was fairly flat. 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:     Retail sales tax will remain somewhat stable in Gilbert, and will increase slowly 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 Sales Tax on Residential Rental will end starting January 2025 Sales Tax Retail Projected FY 2024 Construction $95,000,000 FY 2023 $96,041,129 FY 2022 $90,120,538 FY 2021 $80,377,735 FY 2020 $66,602,568 Other $15,000,000 $40,000,000 $16,546,790 $14,942,241 $42,906,057 $37,838,640 $12,949,937 $30,602,260 $12,919,743 $28,011,680 Below is a five year history of the three major revenue sources for the General Fund: $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $- Sales Tax State Shared Income Tax State Shared Sales Tax 101 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, public safety, 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, water resources, wastewater, parks, police, and fire. The general government SDF was discontinued in June 2022. Gilbert completed a full SDF study in partnership with a third party consultant, adopted April 2024. The new fees went into effect July 2024. 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 2023 is distributed to cities in FY 2025. 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 revenues for FY 2022 are lower than usual and then the revenues were 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 was used for one-time purposes. FY 2025 revenue estimates are based on Gilbert’s proportionate share of income tax revenues received by the state in FY2023. 102 Table of Contents REVENUE SOURCES State Shared Income Tax Budgeted FY 2025 $59,000,000 Budgeted FY 2024 $72,964,359 Actual FY 2023 $51,814,325 Actual FY 2022 $34,970,919 Actual FY 2021 $36,316,440 Actual FY 2020 $32,106,070 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 103 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 2024. 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. A new rate study were completed and new rates went into effect April 2024. 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. 104 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. 105 Table of Contents GENERAL FUND FIVE-YEAR FORECAST GENERAL FUND - FIVE-YEAR FORECAST Budget FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 BEGINNING FUND BALANCE (Less Committed) 173,075,000 64,731,000 104,810,000 141,721,000 132,531,000 REVENUE 279,711,000 331,706,000 339,686,000 347,916,000 356,407,000 TOTAL REVENUE 279,711,000 TRUE 12,257,000 TRUE 465,043,000 331,706,000 TRUE 12,257,000 TRUE 408,694,000 339,686,000 TRUE 12,257,000 TRUE 456,753,000 347,916,000 TRUE 12,257,000 TRUE 501,894,000 356,407,000 TRUE 12,257,000 TRUE 501,195,000 240,081,000 240,081,000 4,084,000 4,500,000 240,081,000 9,684,000 9,000,000 240,081,000 15,973,000 13,500,000 240,081,000 21,168,000 19,000,000 240,081,000 248,665,000 258,765,000 269,554,000 280,249,000 10,000,000 10,000,000 10,000,000 10,500,000 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 13,732,000 15,000,000 - SUB-TOTAL ONE-TIME EXPENDITURES 45,550,000 10,000,000 10,000,000 10,000,000 10,500,000 TRANSFER OUT CAPITAL OTHER 83,718,000 30,963,000 18,056,000 27,163,000 9,834,000 36,433,000 55,828,000 33,981,000 105,197,000 33,981,000 SUB-TOTAL TRANSFERS OUT 114,681,000 45,219,000 46,267,000 89,809,000 139,178,000 TOTAL USES 400,312,000 TRUE (108,344,000) 303,884,000 TRUE 40,079,000 315,032,000 TRUE 36,911,000 369,363,000 TRUE (9,190,000) 429,927,000 TRUE (61,263,000) FUND BALANCE 64,731,000 104,810,000 141,721,000 132,531,000 71,268,000 MINIMUM FUND BALANCE 64,730,000 62,880,000 78,671,000 78,921,000 81,591,000 1,000 41,930,000 63,050,000 53,610,000 (10,323,000) ANNUAL OPERATING RESULT FUND BALANCE ABOVE MINIMUM 16,818,000 Five-Year Plan Assumptions:  Revenue projections include a potential increase in the Sales tax rate in FY 2025 for cash funding of CIP projects. This increase would be effective for a partial year in FY 2025 and ongoing in FY 2026 and beyond if approved by Council. Associated bonds may be issued in FY 2027 as needed.  Transfers Out in FY 2025 include a one-time amount of $15,000,000 for Water SDF.  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 2025 at $15,000,000 which is consistent with prior years.  Beginning fund balance does not include $28,794,000 for future opportunities which may include the ability to buy down debt. 106 Table of Contents ROADWAY AND MAINTENANCE FIVE-YEAR FORECAST ROADWAY AND MAINTENANCE FUND - FIVE-YEAR FORECAST Budget FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 BEGINNING FUND BALANCE (Less Committed) 22,285,000 2,585,000 4,205,000 (11,679,000) (21,837,000) REVENUE 13,358,000 13,623,000 13,893,000 14,169,000 14,450,000 TOTAL REVENUE 13,358,000 TRUE TRUE 35,643,000 13,623,000 TRUE TRUE 16,208,000 13,893,000 TRUE TRUE 18,098,000 14,169,000 TRUE TRUE 2,490,000 14,450,000 TRUE TRUE (7,387,000) 7,309,000 7,309,000 104,000 7,309,000 208,000 7,309,000 312,000 7,309,000 147,000 416,000 7,309,000 7,413,000 7,517,000 7,621,000 7,872,000 - - - - 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 770,000 20,000 900,000 SUB-TOTAL ONE-TIME EXPENDITURES 1,690,000 - - - - TRANSFER OUT CAPITAL OTHER 23,389,000 670,000 3,564,000 1,026,000 19,106,000 3,154,000 13,824,000 2,882,000 1,916,000 1,034,000 SUB-TOTAL TRANSFERS OUT 24,059,000 4,590,000 22,260,000 16,706,000 2,950,000 TOTAL USES 33,058,000 TRUE (19,700,000) 12,003,000 TRUE 1,620,000 29,777,000 TRUE (15,884,000) 24,327,000 TRUE (10,158,000) 10,822,000 TRUE 3,628,000 FUND BALANCE 2,585,000 4,205,000 (11,679,000) (21,837,000) (18,209,000) MINIMUM FUND BALANCE 1,830,000 1,850,000 1,880,000 1,910,000 1,970,000 755,000 2,355,000 (13,559,000) (23,747,000) (20,179,000) ANNUAL OPERATING RESULT FUND BALANCE ABOVE MINIMUM Five-Year Plan Assumptions:  FY 2025 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 2026-2029 will be closely evaluated against available revenue so minimum fund balance is met. 107 Table of Contents STREETS FIVE-YEAR FORECAST STREETS FUND - FIVE-YEAR FORECAST Budget FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 BEGINNING FUND BALANCE (Less Committed) 11,232,000 9,526,000 8,669,000 7,722,000 6,709,000 REVENUE 20,465,000 20,669,000 20,875,000 21,083,000 21,293,000 TOTAL REVENUE 20,465,000 TRUE TRUE 31,697,000 20,669,000 TRUE TRUE 30,195,000 20,875,000 TRUE TRUE 29,544,000 21,083,000 TRUE TRUE 28,805,000 21,293,000 TRUE TRUE 28,002,000 18,784,000 18,784,000 294,000 (89,000) 18,784,000 325,000 87,000 18,784,000 334,000 287,000 18,784,000 344,000 488,000 18,784,000 18,989,000 19,196,000 19,405,000 19,616,000 867,000 956,000 1,021,000 1,085,000 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 879,000 238,000 600,000 SUB-TOTAL ONE-TIME EXPENDITURES 1,717,000 867,000 956,000 1,021,000 1,085,000 TRANSFER OUT CAPITAL OTHER 1,670,000 1,670,000 1,670,000 1,670,000 1,670,000 SUB-TOTAL TRANSFERS OUT 1,670,000 1,670,000 1,670,000 1,670,000 1,670,000 TOTAL USES ANNUAL OPERATING RESULT 22,171,000 TRUE (1,706,000) 21,526,000 TRUE (857,000) 21,822,000 TRUE (947,000) 22,096,000 TRUE (1,013,000) 22,371,000 TRUE (1,078,000) FUND BALANCE 9,526,000 8,669,000 7,722,000 6,709,000 5,631,000 MINIMUM FUND BALANCE 4,700,000 4,750,000 4,800,000 4,850,000 4,900,000 FUND BALANCE ABOVE MINIMUM 4,826,000 3,919,000 2,922,000 1,859,000 731,000 Five-Year Plan Assumptions:  FY 2025 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. 108 Table of Contents WATER FUND FIVE-YEAR FORECAST WATER FUND - FIVE-YEAR FORECAST Budget FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 BEGINNING FUND BALANCE (Less Committed) 70,726,000 36,108,000 47,168,000 16,592,000 35,352,000 REVENUE 105,806,000 136,164,000 170,151,000 173,015,000 175,929,000 TOTAL REVENUE 105,806,000 TRUE TRUE 176,532,000 136,164,000 TRUE TRUE 172,272,000 170,151,000 TRUE TRUE 217,319,000 173,015,000 TRUE TRUE 189,607,000 175,929,000 TRUE TRUE 211,281,000 45,881,000 45,881,000 372,000 2,582,000 45,881,000 2,652,000 3,315,000 45,881,000 2,652,000 4,234,000 45,881,000 2,652,000 4,887,000 45,881,000 48,835,000 51,848,000 52,767,000 53,420,000 349,000 62,073,000 650,000 - 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 2,500,000 SUB-TOTAL ONE-TIME EXPENDITURES 5,321,000 349,000 62,073,000 650,000 - TRANSFER OUT CAPITAL OTHER 35,241,000 53,981,000 16,624,000 59,296,000 22,510,000 64,296,000 31,542,000 69,296,000 14,758,000 104,296,000 SUB-TOTAL TRANSFERS OUT 89,222,000 75,920,000 86,806,000 100,838,000 119,054,000 TOTAL USES ANNUAL OPERATING RESULT 140,424,000 TRUE (34,618,000) 125,104,000 TRUE 11,060,000 200,727,000 TRUE (30,576,000) 154,255,000 TRUE 18,760,000 172,474,000 TRUE 3,455,000 FUND BALANCE 36,108,000 47,168,000 16,592,000 35,352,000 38,807,000 MINIMUM FUND BALANCE 33,600,000 34,330,000 35,090,000 35,320,000 35,480,000 FUND BALANCE ABOVE MINIMUM 2,508,000 12,838,000 (18,498,000) 32,000 3,327,000 2,571,000 Five-Year Plan Assumptions:  The plan assumes a 25% rate increase beginning in the fourth quarter of FY 2025, as well as a 32% rate increase beginning in the fourth quarter of FY 2026. The Town Council has approved the rate increase for both FY2025  An additional increase in revenue is based on an anticipated growth rate in customers of 1.75%  Transfer Out Other increased transfers to the Repair and Replacement Fund in FY 2026-2029  In the One-Time Expenditures associated with the Five-Year Plan, $62 million is included in FY 2027 to finish paying for CIP projects after the 2022 WRMPC Bonds are exhausted 109 Table of Contents WASTEWATER FUND FIVE-YEAR FORECAST WASTEWATER FUND - FIVE-YEAR FORECAST Budget FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 BEGINNING FUND BALANCE (Less Committed) 30,720,000 17,427,000 12,674,000 15,284,000 9,850,000 REVENUE 48,661,000 66,596,000 67,726,000 68,875,000 70,045,000 TOTAL REVENUE 48,661,000 TRUE 2,029,000 TRUE 81,410,000 66,596,000 TRUE 2,029,000 TRUE 86,052,000 67,726,000 TRUE 2,029,000 TRUE 82,429,000 68,875,000 TRUE 2,029,000 TRUE 86,188,000 70,045,000 TRUE 2,029,000 TRUE 81,924,000 22,991,000 22,991,000 87,000 498,000 22,991,000 479,000 866,000 22,991,000 484,000 1,141,000 22,991,000 484,000 1,416,000 22,991,000 23,576,000 24,336,000 24,616,000 24,891,000 3,384,000 5,221,000 10,785,000 4,837,000 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 3,627,000 83,000 2,750,000 SUB-TOTAL ONE-TIME EXPENDITURES 6,460,000 3,384,000 5,221,000 10,785,000 4,837,000 TRANSFER OUT CAPITAL OTHER 16,144,000 18,388,000 12,664,000 33,754,000 4,513,000 33,075,000 5,229,000 35,708,000 3,894,000 35,611,000 SUB-TOTAL TRANSFERS OUT 34,532,000 46,418,000 37,588,000 40,937,000 39,505,000 TOTAL USES ANNUAL OPERATING RESULT 63,983,000 TRUE (13,293,000) 73,378,000 TRUE (4,753,000) 67,145,000 TRUE 2,610,000 76,338,000 TRUE (5,434,000) 69,233,000 TRUE 2,841,000 FUND BALANCE 17,427,000 12,674,000 15,284,000 9,850,000 12,691,000 MINIMUM FUND BALANCE 9,450,000 9,590,000 9,780,000 12,240,000 12,310,000 FUND BALANCE ABOVE MINIMUM 7,977,000 3,084,000 5,504,000 (2,390,000) 381,000 Five-Year Plan Assumptions:  The plan assumes a 55% rate increase beginning in the fourth quarter of FY 2025. The Town is working with a rate consultant to determine the best approach to maintain fund balance.  The plan assumes that starting in FY 2027, Water Resources Municipal Property Corporation bonds will be used to fund approximately $31.1 million of projects in the Operating Fund and approximately $87.6M of projects in the Replacement Fund.  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. The plan assumes increased transfers to the Repair and Replacement Fund in FY 2025-2029. 110 Table of Contents SOLID WASTE - RESIDENTIAL FIVE-YEAR FORECAST SOLID WASTE - RESIDENTIAL FUND - FIVE-YEAR FORECAST Budget FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 BEGINNING FUND BALANCE (Less Committed) 6,409,000 5,859,000 6,361,000 8,132,000 10,230,000 REVENUE 29,271,700 30,219,000 32,055,000 32,613,000 33,181,000 TOTAL REVENUE 29,271,700 TRUE TRUE 35,680,700 30,219,000 TRUE TRUE 36,078,000 32,055,000 TRUE TRUE 38,416,000 32,613,000 TRUE TRUE 40,745,000 33,181,000 TRUE TRUE 43,411,000 22,271,000 22,271,000 1,123,000 22,271,000 1,363,000 22,271,000 1,520,000 22,271,000 1,806,000 22,271,000 23,394,000 23,634,000 23,791,000 24,077,000 898,000 616,000 799,000 3,000 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 55,000 1,000,000 SUB-TOTAL ONE-TIME EXPENDITURES 1,237,000 898,000 616,000 799,000 3,000 TRANSFER OUT CAPITAL OTHER 1,388,000 4,925,000 5,425,000 318,000 5,716,000 5,925,000 7,341,000 6,670,000 SUB-TOTAL TRANSFERS OUT 6,313,000 5,425,000 6,034,000 5,925,000 14,011,000 TOTAL USES ANNUAL OPERATING RESULT 29,821,000 TRUE (549,300) 29,717,000 TRUE 502,000 30,284,000 TRUE 1,771,000 30,515,000 TRUE 2,098,000 38,091,000 TRUE (4,910,000) FUND BALANCE 5,859,700 6,361,000 8,132,000 10,230,000 5,320,000 MINIMUM FUND BALANCE 5,570,000 5,850,000 5,910,000 5,950,000 5,620,000 289,700 511,000 2,222,000 4,280,000 (300,000) FUND BALANCE ABOVE MINIMUM 182,000 Five-Year Plan Assumptions:  The plan assumes a 6% rate increase beginning in the fourth quarter for FY 2026, as well as increased transfers to the Repair and Replacement Fund in FY 2025-2029.  Transfers Out in FY 2025 include a one-time amount of $1,250,000 to Repair and Replacement Fund.  An additional increase in revenue is based on an anticipated growth rate in customers of 1.75% for residential accounts. 111 Table of Contents SOLID WASTE - COMMERCIAL FIVE-YEAR FORECAST SOLID WASTE - COMMERCIAL FUND - FIVE-YEAR FORECAST Budget FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 959,000 885,000 970,000 1,078,000 1,300,000 REVENUE 4,292,000 4,387,000 4,674,000 4,674,000 4,674,000 TOTAL REVENUE 4,292,000 TRUE TRUE 5,251,000 4,387,000 TRUE TRUE 5,272,000 4,674,000 TRUE TRUE 5,644,000 4,674,000 TRUE TRUE 5,752,000 4,674,000 TRUE TRUE 5,974,000 3,515,000 3,515,000 75,000 3,515,000 150,000 3,515,000 225,000 3,515,000 300,000 3,515,000 3,590,000 3,665,000 3,740,000 3,815,000 - - - - BEGINNING FUND BALANCE (Less Committed) 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 100,000 SUB-TOTAL ONE-TIME EXPENDITURES 124,000 - - - - TRANSFER OUT CAPITAL OTHER 15,000 712,000 712,000 167,000 734,000 712,000 712,000 SUB-TOTAL TRANSFERS OUT 727,000 712,000 901,000 712,000 712,000 4,366,000 TRUE (74,000) 4,302,000 TRUE 85,000 4,566,000 TRUE 108,000 4,452,000 TRUE 222,000 4,527,000 TRUE 147,000 FUND BALANCE 885,000 970,000 1,078,000 1,300,000 1,447,000 MINIMUM FUND BALANCE 880,000 900,000 920,000 940,000 950,000 5,000 70,000 158,000 360,000 497,000 TOTAL USES ANNUAL OPERATING RESULT FUND BALANCE ABOVE MINIMUM 24,000 Five-Year Plan Assumptions:  The plan assumes a 9% rate increase beginning in the fourth quarter of FY 2026.  The plan assumes no new additional growth in the upcoming years. 112 Table of Contents ENVIRONMENTAL COMPLIANCE FIVE-YEAR FORECAST ENVIRONMENTAL COMPLIANCE FUND - FIVE-YEAR FORECAST Budget FY 2025 Projected FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 BEGINNING FUND BALANCE (Less Committed) 3,197,000 4,025,000 5,813,000 5,944,000 917,000 REVENUE 7,505,000 7,599,000 7,694,000 7,790,000 7,887,000 TOTAL REVENUE 7,505,000 TRUE TRUE 10,702,000 7,599,000 TRUE TRUE 11,624,000 7,694,000 TRUE TRUE 13,507,000 7,790,000 TRUE TRUE 13,734,000 7,887,000 TRUE TRUE 8,804,000 2,775,225 2,775,000 119,000 50,000 2,775,000 149,000 100,000 2,775,000 149,000 150,000 2,775,000 149,000 200,000 2,775,225 2,944,000 3,024,000 3,074,000 3,124,000 - - - - 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 100,000 250,000 SUB-TOTAL ONE-TIME EXPENDITURES 410,000 - - - - TRANSFER OUT CAPITAL OTHER 625,354 2,866,550 2,867,000 1,480,000 3,059,000 5,928,000 3,815,000 10,875,000 4,933,000 SUB-TOTAL TRANSFERS OUT 3,491,904 2,867,000 4,539,000 9,743,000 15,808,000 TOTAL USES ANNUAL OPERATING RESULT 6,677,000 TRUE 828,000 5,811,000 TRUE 1,788,000 7,563,000 TRUE 131,000 12,817,000 TRUE (5,027,000) 18,932,000 TRUE (11,045,000) FUND BALANCE 4,025,000 5,813,000 5,944,000 917,000 (10,128,000) 690,000 740,000 760,000 770,000 780,000 3,335,000 5,073,000 5,184,000 147,000 (10,908,000) MINIMUM FUND BALANCE FUND BALANCE ABOVE MINIMUM 60,000 Five-Year Plan Assumptions:  The fund is working to save up for larger CIP projects planned for FY 2028 and FY 2029.  An additional increase in revenue is based on an anticipated growth rate in customers of 1.25% for environmental compliance accounts. 113 Table of Contents 114 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 Engineering Services 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 2025 Budgeted Expenses FY 2025 Fee Supported FY 2025 Transfer Supported 1,048,270 4,382,490 2,001,550 484,240 3,079,760 22,729,040 3,860,110 905,260 1,036,930 5,481,360 4,860,650 4,625,040 10,225,160 81,642,150 52,843,090 35,483,370 1,489,060 164,135,243 $ $ Mayor and Council Manager Digital Communication Intergovernmental Relations Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Services Management Services Municipal Court Development Services Police Fire and Rescue Parks and Recreation Public Works Engineering Non-Departmental* $ Total General Fund $ 400,312,773 138,000 50,000 20,000 220,000 225,000 3,424,500 3,358,000 2,822,000 8,115,600 - $ 18,373,100 331,660 997,280 569,520 158,420 4,017,630 827,490 296,160 639,260 1,167,860 30,000 80,000 821,720 2,320,000 $ 12,257,000 FY 2025 Tax Supported FY 2025 % Tax Supported 716,610 3,247,210 1,432,030 325,820 3,029,760 18,711,410 3,032,620 609,100 1,016,930 4,842,100 3,472,790 4,400,040 6,800,660 78,254,150 49,941,090 26,546,050 1,489,060 161,815,243 68% 74% 72% 67% 98% 82% 79% 67% 98% 88% 71% 95% 67% 96% 95% 75% 100% 99% $ 369,682,673 92% $ *Expenses include transfers. The total General Fund revenue budget including fees and taxes is $279,711,000. Fees charged to recover the cost of service total $18,373,000. The tax supported (non-allocated) revenue of $261,338,000 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 $12,257,000. ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the General Fund. Prosperous Community Strong Economy 117 Exceptional Built Environment Table of Contents GENERAL FUND PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 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 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 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 3.00 12.85 13.00 2.00 10.00 54.62 24.75 6.00 7.00 36.25 30.00 32.07 78.82 494.60 249.00 185.80 8.60 0.00 3.00 14.85 13.00 2.00 9.00 57.62 25.75 6.00 7.00 38.25 31.00 34.07 79.82 496.60 250.00 186.30 9.10 0.00 Total Personnel 1,168.24 1,226.74 1,247.74 1,248.36 1,263.36 EXPENSES BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 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 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 8,451,461 840,074 2,906,688 1,521,848 472,998 2,893,638 18,605,467 3,109,826 875,112 936,178 4,628,892 3,682,212 4,157,995 9,061,014 74,778,576 47,128,424 28,688,841 1,051,216 4,246,414 875,450 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 47,583,950 970,238 3,012,989 1,786,288 484,557 2,980,559 22,962,849 3,590,594 902,946 803,249 4,970,355 4,219,884 4,234,421 9,413,289 82,470,165 47,060,017 36,778,218 1,282,884 14,431,060 1,048,270 4,382,490 2,001,550 484,240 3,079,760 22,729,040 3,860,110 905,260 1,036,930 5,481,360 4,860,650 4,625,040 10,225,160 81,642,150 52,843,090 35,483,370 1,489,060 49,453,590 $ 180,414,963 $ 209,585,413 $ 272,625,000 $ 242,354,562 $ 285,631,120 Total Expenses 118 Table of Contents GENERAL FUND EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 127,668,108 48,877,462 3,869,393 154,863,998 53,696,584 1,024,831 174,672,100 94,131,220 3,821,680 159,011,950 76,505,279 6,837,333 183,765,470 88,133,780 13,731,870 Total Expenses $ 180,414,963 $ 209,585,413 $ 272,625,000 $ 242,354,562 $ 285,631,120 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 240,037,364 7,532,017 276,437,213 9,984,225 270,623,900 10,081,260 288,613,150 12,028,960 279,711,100 12,257,000 Total Sources $ 247,569,381 $ 286,421,438 $ 280,705,160 $ 300,642,110 $ 291,968,100 Total Expenses Transfers Out 180,414,963 44,030,234 209,585,413 53,256,025 272,625,000 107,951,188 242,354,562 55,811,551 285,631,120 114,681,653 Total Uses $ 224,445,197 $ 262,841,438 $ 380,576,188 $ 298,166,113 $ 400,312,773 Net Operating Result $ 23,124,184 $ 23,580,000 $ (99,871,028) $ 119 2,475,997 $ (108,344,673) Table of Contents GENERAL FUND BENCHMARKS 4,072 average number of residents per square mile within Gilbert Source: July 1, 2023 Maricopa Association of Governments (MAG) Population Estimates 68.86 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 2023 72% 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 2023; Gilbert, 2023; Scottsdale, 2023; Surprise, 2023; Palo Alto, CA, 2023. 120 Table of Contents GENERAL FUND BENCHMARKS 6.1 adopted Full Time Equivalents (FTE) per 1,000 residents in Gilbert FY 2023 Source: Valley Benchmark Communities, FY 2022-2023 $2,012 average residential household cost of service in Gilbert Source: City of Tempe, 2023 Comparative Cost of Services Report 10.60% rate of turnover for Gilbert employees in FY 2023 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 2023. 121 Table of Contents GENERAL FUND BENCHMARKS Source: AZ Courts, 2022 Comparison to Benchmark Communities Cases City / Town Cases Filed Clearance Rate Disposed Flagstaff, AZ 8,542 9,530 1.12 Gilbert, AZ 19,102 20,046 1.05 Glendale, AZ 26,969 27,845 1.03 Peoria, AZ 10,948 10,764 0.98 Chandler, AZ 37,474 36,009 0.96 Source: Arizona Administrative Office of the Courts Statistical Data Reports, FY 2022 Note: Cost of processing a case that results in a sufficient outcome. $183.81 average cost per court case in FY 2022 122 1.05 Gilbert’s clearance rate in 2022 Table of Contents GENERAL FUND BENCHMARKS 536 single family home permits issued in 2023 Note: Total number of single family building permits for calendar year 2023.Source: Central Homebuilders Association of Arizona 1.16 reported violent crimes per 1,000 residents of Gilbert in FY 2023 Note: Violent crime rate measures the reported number of violent crimes per 1,000 residents. Source: Valley Benchmark Communities, FY 2022-2023 10.16 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 2022-2023 123 Table of Contents GENERAL FUND BENCHMARKS 0.08 calls for service per Gilbert resident in FY 2023 Source: Valley Benchmark Communities, FY 2022-2023 1.89 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 2022-2023 0.25 miles of recreational trails per 1,000 Gilbert Residents Source: Valley Benchmark Communities, FY 2022-2023 124 Table of Contents MAYOR AND COUNCIL PURPOSE STATEMENT OBJECTIVES FY 2025 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 Councilmembers. 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  Prepare for onboarding of incoming Mayor and Councilmembers  Continue to work with Councilmembers to identify opportunities to further their connection with residents BUDGET NOTES Personnel expenditures have increased due to Council authorizing a mid-year FTE for a Council Outreach Coordinator. Supplies and Contractual increased as a result of additional budget authorization for Education and Training for the Mayor and Councilmembers. ACCOMPLISHMENTS FY 2024     Continued to develop, foster, maintain and facilitate relationships with Federal, State, County, Tribal, and local partners Continued to establish routine joint meeting schedules with other elected bodies that partner with the town, including municipal, tribal, and educational partners Created a new Council Outreach Coordinator position to further assist Councilmembers with their duties as elected officials Created three ad hoc committees on Teen Violence, Code of Ethics, and Communications Org Focus Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Number of Statewide Committees with Councilmember Participation 8 10 10 10 10 Number of Regional Committees with Councilmember Participation 13 15 15 15 15 PERFORMANCE MEASURES 125 Table of Contents MAYOR AND COUNCIL PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Mayor and Council Boards and Commissions 2.00 0.00 2.00 0.00 2.00 0.00 3.00 0.00 3.00 0.00 2.00 2.00 2.00 3.00 3.00 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Personnel EXPENSES BY ACTIVITY Mayor and Council Boards and Commissions Total Expenses 702,395 29,672 $ Personnel Supplies & Contractual Capital Outlay $ 732,067 $ $ $ 840,074 875,450 $ Budget FY 2024 633,851 206,223 - Actual FY 2022 Total Revenues Total Expenses 840,074 823,830 51,620 Actual FY 2023 527,453 204,614 - OPERATING RESULTS Net Operating Result $ Actual FY 2022 EXPENSES BY CATEGORY Total Expenses 732,067 813,007 27,067 Actual FY 2023 875,450 989,150 59,120 970,238 $ 1,048,270 Projected FY 2024 635,810 239,640 $ 924,827 45,411 $ Budget FY 2024 Budget FY 2025 667,202 303,036 - 792,570 255,700 - 970,238 $ 1,048,270 Projected FY 2024 Budget FY 2025 121,652 732,067 123,384 840,074 118,000 875,450 970,238 (610,415) $ (716,690) $ (757,450) $ (970,238) $ (1,048,270) 126 1,048,270 Table of Contents TOWN MANAGER PURPOSE STATEMENT establishment of AI Policies and an AI Working Group for the Town, ensuring responsible and ethical deployment of AI technologies for the benefit of the community 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 2025 Prosperous Community  Evaluate opportunities to enhance sustainability for the organization and community, fostering greater resilience through resources preservation and operational efficiencies  Prepare for the augmentation of our service lines and transformation of the customer experience through excellence in service delivery and embracing all emerging technologies, including AI  Continue water resilience efforts by employing a multi-pronged strategy to address Colorado River reductions through operational resilience measures, sustainability, long-term water portfolio management, and enhanced water conservation and efficiency initiatives Exceptional Built Environment  Lead investments in police, fire, parks, and infrastructure to meet the demands of community growth while sustaining a high quality of life into the future ACCOMPLISHMENTS FY 2024       90% design of Phase 1 of Gilbert's Advocacy Center project was completed and site remediation took place in preparation for groundbreaking and construction in FY 2025 NW Growth Area boundaries were identified by the Council as a redevelopment area, and planning and implementation of strategies for revitalization continue. Successfully designed and broke ground on construction for remodeled Town Emergency Operations Center and PD Dispatch/911 facilities The Ocotillo Bridge design was completed to 100% and groundbreaking will commence at the beginning of FY 2025 The Public Works Advisory Board was created and is now providing community stakeholder involvement on large scale infrastructure projects within Gilbert Gilbert continued to address water resilience efforts through such strategies as water exchange agreements, implementation of conservation initiatives, acceleration of well projects, and community education Appointed a Chief AI Strategist and Transformation Officer to lead the Org Focus BUDGET NOTES The number of authorized FTE increases in FY 2025 due to a Management Analyst being reclassified from a Limited Term Agreement (LTA) to a FTE. In addition, one FTE (TVA/TLO Coordinator) moved from the Police Department into the Manager’s Office. The increase in Supplies and Contractual from FY 2024 Budget to FY 2025 Budget is a result of one-time carry forwards in the amount of $550,000 in the Community Resources division. PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target N/A 93% N/A 90% >90% N/A 72% N/A 70% >70% N/A 79% N/A 85% >85% 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 127 Table of Contents TOWN MANAGER PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Town Manager Community Resources Emergency Mgt 7.00 1.35 3.00 9.50 1.35 2.00 9.50 1.35 1.00 10.50 1.35 1.00 11.50 1.35 2.00 11.35 12.85 11.85 12.85 14.85 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,752,153 513,830 385,000 1,978,714 677,238 250,736 2,147,580 810,260 306,900 2,005,343 755,272 252,374 2,582,720 1,334,130 465,640 $ 2,650,983 $ 2,906,688 $ 3,264,740 $ 3,012,989 $ 4,382,490 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,867,505 783,478 - 2,203,445 703,243 - 2,416,860 847,880 - 2,092,086 920,903 - 3,020,740 1,361,750 - $ 2,650,983 $ 2,906,688 $ 3,264,740 $ 3,012,989 $ 4,382,490 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 22,513 2,650,983 19,303 2,906,688 20,000 3,264,740 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 138,000 3,012,989 138,000 4,382,490 $ (2,628,470) $ (2,887,385) $ (3,244,740) $ (2,874,989) $ (4,244,490) 128 Table of Contents DIGITAL GOVERNMENT PURPOSE STATEMENT OBJECTIVES FY 2025 The Office of Digital Government works with Town Departments to create civic and digital engagement opportunities for all residents. The team is responsible for all internal, external, and digital communications, video productions, media relations 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, providing access to data, the use of data and data storytelling, social media, and other forms of digital media. Prosperous Community  Execution of major marketing and education campaigns around sales tax, expenditure limit ballot initiatives, water shortage, Advocacy Center and other CIP projects, and large-scale organizational initiatives  Evaluate various outreach methods and research new opportunities to further engage the community, including use of AI  Roll out Canva Enterprise organization-wide to streamline content creation BUDGET NOTES ACCOMPLISHMENTS FY 2024    No additional FTE were added in FY 2025. Supplies and Contractual have increased slightly due to a one-time budget in the amount of $7,500 for additional photography/drone/videography equipment. Actual salaries in FY 2022 and FY 2023 were low due to vacancies. Execution of major marketing projects including Gilbert’s first electric fire truck, water shortage and initiatives, utility rate changes, teen violence outreach, various safety campaigns, and all special events including the LPGA coming to Gilbert Evaluated and consolidated social media platforms to focus on fewer channels that have a greater reach Averaged more than 3.6 million social media impressions and 189,000 social media engagements per month Org Focus PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Average Social Media Impressions Per Post 7,240 4,186 4,500 7,717 5,000 Social Media Engagements Per Post 427 444 462 478 >250 E-newsletter Clicks N/A 101,090 87,725 94,407 29,000 E-newsletter Opens N/A 230,000 240,000 677,255 240,000 129 Table of Contents DIGITAL GOVERNMENT PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Digital Government 14.00 13.00 13.00 13.00 13.00 14.00 13.00 13.00 13.00 13.00 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,546,152 1,521,848 1,863,590 1,786,288 2,001,550 $ 1,546,152 $ 1,521,848 $ 1,863,590 $ 1,786,288 $ 2,001,550 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,391,219 154,933 - 1,337,749 184,099 - 1,638,310 225,280 - 1,562,887 223,401 - 1,767,180 234,370 - $ 1,546,152 $ 1,521,848 $ 1,863,590 $ 1,786,288 $ 2,001,550 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,546,152 1,521,848 1,863,590 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 1,786,288 2,001,550 $ (1,546,152) $ (1,521,848) $ (1,863,590) $ (1,786,288) $ (2,001,550) 130 Table of Contents INTERGOVERNMENTAL RELATIONS  PURPOSE STATEMENT 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. OBJECTIVES FY 2025 Prosperous Community  Distribute a new laws report that includes bills tracked by the League of Arizona Cities and Towns and the Arizona Municipal Water Users Association. Reports will be distributed to management and staff to ensure all appropriate departments are aware and prepared for new state laws prior to the effective date  Continue to 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 to pursue based on those opportunities ACCOMPLISHMENTS FY 2024   Reviewed over 1,500 bills introduced at the Arizona state legislature and worked with appropriate departments to analyze potential local government impact. Closely tracked over 100 bills by working with staff to determine Gilbert specifics and then worked with other stakeholders, cities, organizations and legislators to represent our interests Explored programs and funding opportunities at the federal, state, and regional levels and worked with management to provide notification of opportunities, analyze Gilbert needs and pursue appropriate projects and initiatives. Gilbert staff worked closely with AZ legislators and staff to secure and protect $27M in state funds toward well site implementation awarded in FY 2024. Gilbert staff worked with US Senate offices to secure $600,000 for a pump station rehabilitation project awarded through the congressional direct spending program in FY 2024 Org Focus Distributed the New Laws report from the 2023 legislative session and worked with management and staff to ensure all appropriate departments are aware and prepared prior to the effective date and/or other legislative deadlines for over 40 localgovernment-related laws BUDGET NOTES The Intergovernmental Relations budget has no material changes in personnel or operations for FY 2025. PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Total Number of Bills Introduced During the Annual Arizona State Legislative Session 1,768 1,561 1,629 1,600 NA Number of Bills Tracked That had a Direct Impact on Gilbert 70 40 30 30 NA Number of Bills Enacted Requiring Significant Town Resources for Implementation 3 4 4 4 NA 131 Table of Contents INTERGOVERNMENTAL RELATIONS PERSONNEL BY ACTIVITY Intergovernmental Relations Total Personnel EXPENSES BY ACTIVITY Intergovernmental Relations Total Expenses $ Budget FY 2024 Projected FY 2024 Budget FY 2025 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 431,133 472,998 $ Actual FY 2022 Personnel Supplies & Contractual Capital Outlay $ 431,133 $ $ $ 472,998 464,020 484,557 $ Budget FY 2024 359,882 113,116 - Actual FY 2022 Total Revenues Total Expenses 472,998 464,020 Actual FY 2023 319,758 111,375 - OPERATING RESULTS Net Operating Result Actual FY 2023 431,133 EXPENSES BY CATEGORY Total Expenses Actual FY 2022 Actual FY 2023 464,020 $ Projected FY 2024 346,410 117,610 $ 484,557 484,240 Budget FY 2025 370,304 114,253 $ Budget FY 2024 484,557 484,240 366,460 117,780 $ Projected FY 2024 484,240 Budget FY 2025 431,133 472,998 464,020 484,557 484,240 (431,133) $ (472,998) $ (464,020) $ (484,557) $ (484,240) 132 Table of Contents ECONOMIC DEVELOPMENT PURPOSE STATEMENT northwest Gilbert and presented the recommendation to Town Council for their consideration 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. OBJECTIVES FY 2025 Strong Economy  Continue implementation of the Economic Development Strategic Plan, focusing on developing additional entrepreneurial and small business support programs and continuing to engage with businesses in target industries to assist in their expansion to 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  Work towards becoming an accredited destination marketing organization through Destinations International  Continue implementation of the functional and integrated wayfinding system to assist visitors in navigating the downtown Heritage District and create a unique atmosphere  Draft the redevelopment plan for the new northwest Gilbert redevelopment area and bring to the Town Council for consideration ACCOMPLISHMENTS FY 2024       Created and implemented a marketing plan that supports business development, tourism, and redevelopment efforts In coordination with other community partners, expanded Gilbert's support for entrepreneurs and start-ups in the community, as well as support for residents looking for workforce development assistance Continued the 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 Successfully hosted the LPGA Ford Championship golf tournament at Seville Golf Club, with Discover Gilbert serving as the official host, promoting Gilbert as a destination to a national and international audience Developed and began implementing a functional and integrated wayfinding system to assist visitors in navigating the downtown Heritage District and create a unique atmosphere Engaged the community in identifying a boundary for a new redevelopment area for Org Focus BUDGET NOTES Expenses include continued funding of the business technical assistance program and added Wayfinding for the Heritage District. The Tourism budget is now funded by Bed Tax dollars including one additional FTE, for a total of two. Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Lead Generation 293 230 242 200 200 Staff Assisted Projects 20 16 20 20 20 Announced Capital Investment $358M $211M $255M $200M $200M Announced Jobs 1,954 810 1,000 1,200 1,200 Retention Calls 65 99 100 100 100 PERFORMANCE MEASURES 133 Table of Contents ECONOMIC DEVELOPMENT PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Economic Development 9.00 10.00 10.00 10.00 9.00 9.00 10.00 10.00 10.00 9.00 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,618,133 564,881 92,574 2,088,616 710,638 94,384 2,534,520 638,600 177,000 2,273,843 505,716 201,000 2,808,760 271,000 $ 2,275,588 $ 2,893,638 $ 3,350,120 $ 2,980,559 $ 3,079,760 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,268,589 1,006,999 - 1,372,310 1,521,328 - 1,426,520 1,923,600 - 1,562,959 1,417,600 - 1,378,730 1,701,030 - $ 2,275,588 $ 2,893,638 $ 3,350,120 $ 2,980,559 $ 3,079,760 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 169,688 2,275,588 208,259 2,893,638 200,000 3,350,120 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 2,980,559 50,000 3,079,760 $ (2,105,900) $ (2,685,379) $ (3,150,120) $ (2,980,559) $ (3,029,760) 134 Table of Contents INFORMATION TECHNOLOGY PURPOSE STATEMENT Providing technology services including customer care, enterprise infrastructure operations, enterprise applications intelligence, project management, public safety support services, GIS, and information security.  ACCOMPLISHMENTS FY 2024       OBJECTIVES FY 2025 Finalized and delivered Performance Management and Data Governance project plan and implemented cloud-enabled scalable technology stack that includes Microsoft Azure, Snowflake, Matillion, and Microsoft Purview along with enterprise-wide dashboarding and standardized visualization platform Successfully completed and executed a liftand-shift of Tyler ERP and Cashiering to the Tyler/Amazon Web Services (AWS) cloud Created a Cloud Strategy 2.0 that will include improved planning, documentation, governance, and decision matrix to more effectively and efficiently leverage cloud technologies Completed and delivered a new state-of-theart EOC technology rich environment to support and improve Public Safety capabilities and operational capacity for monitoring emergency and non-emergency situations Completed and delivered a new cutting-edge and modernized PD dispatch center with the latest technologies to improve operational capabilities and enhanced functionality Completed multiple enhancements in our Courts environment that include modern AV capabilities as well as upgrades to legacy database systems Brokered Adobe ELA to Org Focus include Acrobat, Sign, and Express for all users -- to include advanced AI capabilities and Microsoft 365 integration Completed Microsoft G5 Enterprise License Agreement (ELA) to include advanced collaboration and feature sets such as BI, AI and security, and successfully deployed Bing for enterprise to include Copilot Exceptional Built Environment  Complete knowledge transfer to staff from current vendor for Azure, Snowflake, and Matillion  Update IT Roadmap per stakeholder feedback  Complete lift-and-shift of OnBase to the AWS cloud  Continue AV modernization of Town conference rooms  Complete DocuSign to Adobe Sign migration  Implement Microsoft Copilot to leverage AI capabilities  Continue SCADA modernization efforts  Implement Munis PAR and Benefits modules and prepare for Time and Labor module implementation BUDGET NOTES During FY 2024, the Intern positions were reduced by .38 FTE to correctly represent the number of hours worked. For FY 2025, positions added include a Data Governance Manager, a Cloud Engineer and an IT Specialist. The Supplies and Contractual budget decreased from the FY 2024 budget due to a reduction in the carryforwards requested by the department. PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Application Availability 99.42 99.60 99.70 99.70 99.90 Network Availability 99.98 99.81 99.98 99.98 99.99 Average Time to Close a Ticket (Hours) 3.80 3.70 3.68 3.69 3.50 Device to Employee Ratio 1.95:1 1.96:1 2.00:1 2.00:1 2.00:1 Number of Work Orders per FTE Annually 7.20:1 9.60:1 9.60:1 9.60:1 9.60:1 135 Table of Contents INFORMATION TECHNOLOGY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 6.00 14.00 11.50 10.00 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 6.31 15.00 13.31 10.00 7.00 3.00 6.31 16.00 14.31 11.00 7.00 3.00 52.00 54.00 56.00 54.62 57.62 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,143,737 4,672,155 2,597,426 3,810,241 1,053,648 443,699 1,413,001 5,879,745 5,492,716 3,949,761 1,182,190 688,054 1,438,970 7,441,120 9,093,840 5,381,750 1,184,880 1,361,800 1,422,058 7,558,284 8,232,186 3,314,895 1,140,206 1,295,220 1,353,350 7,701,570 5,466,680 6,140,250 1,149,000 918,190 $ 13,720,906 $ 18,605,467 $ 25,902,360 $ 22,962,849 $ 22,729,040 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 5,917,794 7,345,879 457,233 6,704,983 11,865,831 34,653 7,510,090 15,763,270 2,629,000 7,197,583 13,135,866 2,629,400 7,843,470 14,885,570 - $ 13,720,906 $ 18,605,467 $ 25,902,360 $ 22,962,849 $ 22,729,040 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Total Expenses 4,174 13,720,906 22,815 18,605,467 25,902,360 22,962,849 22,729,040 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 $(13,716,732) $(18,582,652) $(25,902,360) $(22,962,849) $(22,729,040) 136 Table of Contents HUMAN RESOURCES PURPOSE STATEMENT OBJECTIVES FY 2025 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  Increase participation in Employee Engagement Survey to 80%  Utilize additional modules in HRIS (benefits, leave, workers compensation)  Hire two safety professionals to begin Public Entity Partnership Program (PEPP)/Voluntary Protection Program (VPP) certification efforts  RFP for Benefits Network and Administrator  Launch Lifestyle Spending Accounts (LSA) and identify retirement rollover plan  Town-wide launch of Preventative MRI program  Values-based leadership program deployment ACCOMPLISHMENTS FY 2024         Identified Key Performance Indicators (KPI) Data for People Team divisions Completed an in-depth benefits survey Received State and National awards for Healthiest Employer Kicked off new Employee Engagement Survey with Perceptyx with a 71% participation rate Launched in-depth review of Human Resources Information System (HRIS) for increased utilization Launched Stay Interviews in March 2024 Began leader NEO program Helped launch Recharge Room pilot for Public Safety Org Focus BUDGET NOTES The FY2025 budget includes the addition of an Engagement Survey for the town as well as additional professional development opportunities for staff. Safety added an additional coordinator FTE. Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Benchmarked Positions Completed 63% 84% 53% 50% 50% Wellness Measure - Culture of Wellness 55% 55% 70% 75% 80% Career Roadmap Enrollment 200 77 36 36 45 13/38/37 13/38/37 10/41/39 10/41/40 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%) 137 Table of Contents HUMAN RESOURCES PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 HR Administration Learning and Development Safety 17.00 4.00 0.00 18.50 4.00 0.00 19.75 4.00 1.00 19.75 4.00 1.00 19.75 4.00 2.00 21.00 22.50 24.75 24.75 25.75 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 2,148,714 583,193 - 2,663,269 446,557 - 2,829,940 561,580 141,570 2,833,358 607,892 149,344 2,950,930 618,460 290,720 $ 2,731,907 $ 3,109,826 $ 3,533,090 $ 3,590,594 $ 3,860,110 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 2,374,623 357,284 - 2,752,368 357,458 - 3,004,200 528,890 - 3,067,114 523,480 - 3,333,360 526,750 - $ 2,731,907 $ 3,109,826 $ 3,533,090 $ 3,590,594 $ 3,860,110 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 313 2,731,907 226 3,109,826 3,533,090 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 3,590,594 3,860,110 $ (2,731,594) $ (3,109,600) $ (3,533,090) $ (3,590,594) $ (3,860,110) 138 Table of Contents MANAGEMENT AND BUDGET PURPOSE STATEMENT OBJECTIVES FY 2025 Management and Budget is responsible for developing, enacting, and implementing Gilbert’s budget, financial strategic planning, and benchmarking. 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  Complete updated Development Service Fee study  Update utility rates for Wastewater  Complete VBC benchmark report  Prepare documents to ask voters for a permanent base adjustment and capital projects exemption to State imposed expenditure limit  Prepare documents for Council to consider sales, use, and bed tax increases 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 26th consecutive year from the Government Finance Officers Association ACCOMPLISHMENTS FY 2024       Completed transfer of Development Agreement Database into the Energov platform Council adopted updated System Development Fees Council adopted updated utility rates for Water, Solid Waste – Residential and Solid Waste – Commercial funds Completed Gilbert and Valley Benchmark Cities (VBC) benchmark reports Completed zero-base budgets for one-third of the Town’s departments Received the Distinguished Budget Presentation Award for the 25th consecutive year from the Government Finance Officers Association Org Focus PERFORMANCE MEASURES Maintain High Quality Bond Rating for G.O. (S&P/Fitch/Moody's) BUDGET NOTES Management and Budget has no material increases in personnel or operational costs for FY2025. Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 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 90% 87% 88% 88% >90% Zero Based Budget Savings (Cumulative) $8.6M $9.2M $7.6M $4.4M 1/3 Town each Year 139 Table of Contents MANAGEMENT AND BUDGET PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 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 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Personnel EXPENSES BY ACTIVITY Management and Budget Total Expenses 745,322 $ Personnel Supplies & Contractual Capital Outlay $ 745,322 $ $ $ 875,112 843,980 902,946 $ Budget FY 2024 859,978 15,134 - Actual FY 2022 Total Revenues Total Expenses 875,112 843,980 Actual FY 2023 735,193 10,129 - OPERATING RESULTS Net Operating Result $ Actual FY 2022 EXPENSES BY CATEGORY Total Expenses 745,322 875,112 Actual FY 2023 843,980 $ Projected FY 2024 827,130 16,850 $ 902,946 905,260 Budget FY 2025 886,581 16,365 $ Budget FY 2024 902,946 905,260 888,030 17,230 $ Projected FY 2024 905,260 Budget FY 2025 745,322 875,112 843,980 902,946 905,260 (745,322) $ (875,112) $ (843,980) $ (902,946) $ (905,260) 140 Table of Contents TOWN CLERK  PURPOSE STATEMENT The Town Clerk serves the citizens in a courteous impartial manner that promotes confidence and trust, provides all customers with quality service in an efficient and timely manner, and works in harmony with elected officials. The Clerk’s Office prepares council agendas and related documents; records legislative actions; attests official actions of the Council; maintains, protects, preserves official records of the Town; and conducts fair and impartial Town elections in accordance with federal, state, and local laws. OBJECTIVES FY 2025 Prosperous Community  Develop and implement resources geared toward voter outreach and education  Conduct a Primary and General Election for the 2024 election cycle  Continue working with key stakeholders on records management and digitization of Town records  Continue working with key stakeholders on the processing of public records and implement improvements through our platform  Continue evaluating and updating processes and forms for efficiency and transparency Exceptional Built Environment  Continue developing team members to become Master Municipal Clerks (MMC), Certified Municipal Clerks (CMC), and State Election Officials  Train staff on essential duties across the departments for continued support ACCOMPLISHMENTS FY 2024        Implemented changes initiated by new legislation for primary elections and facilitated a successful 2024 candidate filing period Implemented changes initiated by the new legislation regarding primary elections Assisted with execution of new Public Works Advisory Board Assisted with town-wide volunteer hour tracking and recognition with Better Impact Facilitated Council Subcommittees on Code of Ethics, Communications, Board and Commission Processes, and Teen Violence which led to new policies and rules of procedure Worked with boards and commission to implement new rules of procedures and amend bylaws Assisted in coordinating various large microfiche and digitization projects across the organization Org Focus Implemented large updates to our public records requests platforms to assist in the number of requests received and efficiency in processing BUDGET NOTES Supplies and Contractual expenditures for FY 2025 increase as a result of one-time election costs being included in the FY 2025 budget. Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Percentage of Public Records Requests Responded to Within 24 Hours 98% 98% 99% 99% 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 141 Table of Contents TOWN CLERK PERSONNEL BY ACTIVITY Town Clerk Total Personnel EXPENSES BY ACTIVITY Town Clerk Total Expenses $ Budget FY 2024 Projected FY 2024 Budget FY 2025 6.00 7.00 7.00 7.00 7.00 6.00 7.00 7.00 7.00 7.00 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 914,726 936,178 $ Actual FY 2022 Personnel Supplies & Contractual Capital Outlay $ 914,726 $ $ $ 936,178 756,050 $ Budget FY 2024 700,604 235,574 - Actual FY 2022 Total Revenues Total Expenses 936,178 756,050 Actual FY 2023 534,297 380,429 - OPERATING RESULTS Net Operating Result Actual FY 2023 914,726 EXPENSES BY CATEGORY Total Expenses Actual FY 2022 Actual FY 2023 756,050 1,036,930 803,249 $ 1,036,930 Projected FY 2024 690,990 65,060 $ 803,249 $ Budget FY 2024 Budget FY 2025 738,429 64,820 - 743,310 293,620 - 803,249 $ 1,036,930 Projected FY 2024 Budget FY 2025 4,945 914,726 19,626 936,178 756,050 20,000 803,249 (909,781) $ (916,552) $ (756,050) $ (783,249) $ (1,016,930) 142 20,000 1,036,930 Table of Contents LEGAL SERVICES PURPOSE STATEMENT OBJECTIVES FY 2025 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  Upgrade prosecution case management system to work more efficiently with Courts and Police and provide better service to Victims  Standardize tracking of leases, licenses, and agreements to ensure compliance with terms Exceptional Built Environment  Create a space where victims and their families can comfortably and safely observe and participate in Court proceedings  Create more opportunities for internal crosstraining to encourage growth and understanding of the various roles within the department  Implement program overseeing agreements, licenses, easements, etc. on Town right-ofway and Town property ACCOMPLISHMENTS FY 2024      Prosecutors and Victim Advocates continued the focus on addressing domestic violence in our community and addressing the unique struggles faced by Veterans through our DV Court and VA Court programs Implemented file retention process to comply with record keeping and paperless standards Increased efficiency in completing internal processes like video redaction, disclosure, and case entry despite a 35% increase in cases over the past two years Reviewed and updated all Council-approved policies Reviewed and revised Council Rules of Procedure and Order Org Focus BUDGET NOTES Contractual costs have increased in FY 2025 due to the purchase of new victim notification software and employee training and development. The personnel budget has increased due to the addition of FTEs for one Assistant Town Prosecutor and one Legal Secretary. PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Per Capita Legal Expenditures (Town Attorney’s Office) $6.75 $6.25 $7.56 $7.75 <$7.50 Risk Management Recovery Claims Collections $174,000 $341,000 $300,000 $300,000 N/A Number of Criminal Cases 4,088 5,148 5,550 6,000 N/A 143 Table of Contents LEGAL SERVICES Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 General Counsel Prosecutor 8.00 23.00 8.25 25.00 9.25 27.00 9.25 27.00 9.25 29.00 Total Personnel 31.00 33.25 36.25 36.25 38.25 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 General Counsel Prosecutor 1,821,870 2,344,086 1,775,653 2,853,239 2,112,610 2,845,750 2,024,753 2,945,602 2,150,010 3,331,350 Total Expenses $ 4,165,956 $ 4,628,892 $ 4,958,360 $ 4,970,355 $ 5,481,360 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 3,601,170 564,786 - 4,211,389 417,503 - 4,364,020 564,340 30,000 4,490,985 428,677 50,693 4,850,860 630,500 - $ 4,165,956 $ 4,628,892 $ 4,958,360 $ 4,970,355 $ 5,481,360 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 10,118 4,165,956 16,415 4,628,892 4,958,360 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 4,970,355 5,481,360 $ (4,155,838) $ (4,612,477) $ (4,958,360) $ (4,970,355) $ (5,481,360) 144 Table of Contents FINANCE AND MANAGEMENT SERVICES PURPOSE STATEMENT OBJECTIVES FY 2025 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  Improve month-end close process by leveraging a new technology solution  Complete Phase 2 of vendor payment enhancements incorporating faster, more efficient payment methods  Go-live with new Utility Billing system and Invoice Cloud payment platform  Supporting Compliance with Complex Federal Grant Requirements ACCOMPLISHMENTS FY 2024      Completed implementation of a new technology solution to improve efficiency in preparing the Annual Comprehensive Financial Report Received Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Report for the 32nd year Finalized the Internal Audit Assessment Completed contract with new payment process which allows for modern options for customers Participated in Statewide Minority Supplier event on how to conduct Business with Gilbert Org Focus BUDGET NOTES Contractual costs have increased in FY 2025 due to increases in software costs. The personnel budget has increased due to the addition of FTEs for one Accounting Supervisor, one Grants Coordinator, and one part-time Tax Records Specialist. Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Percentage of Reviewed Taxpayers Brought into Compliance 97% 98% 95% 95% >90% Customer Satisfaction (Taxpayers engaged with Tax Compliance team) 95% 95% 95% 95% >90% PERFORMANCE MEASURES 145 Table of Contents FINANCE AND MANAGEMENT SERVICES Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Administration Accounting Purchasing Tax Compliance 1.00 14.00 7.00 6.50 1.00 14.00 7.00 7.00 1.00 14.00 7.00 8.00 1.00 14.00 7.00 8.00 1.00 15.00 7.00 8.00 Total Personnel 28.50 29.00 30.00 30.00 31.00 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Administration Accounting Purchasing Tax Compliance 235,863 1,571,127 694,762 633,445 264,116 1,725,178 773,758 919,160 261,900 2,098,240 762,150 1,241,550 274,301 1,973,992 809,233 1,162,358 417,360 2,335,700 816,660 1,290,930 Total Expenses $ 3,135,197 $ 3,682,212 $ 4,363,840 $ 4,219,884 $ 4,860,650 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 2,948,768 186,429 - 3,234,310 447,902 - 3,532,170 831,670 - 3,262,843 757,041 200,000 3,860,230 1,000,420 - $ 3,135,197 $ 3,682,212 $ 4,363,840 $ 4,219,884 $ 4,860,650 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 186,731 3,135,197 285,414 3,682,212 150,000 4,363,840 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 220,000 4,219,884 220,000 4,860,650 $ (2,948,466) $ (3,396,798) $ (4,213,840) $ (3,999,884) $ (4,640,650) 146 Table of Contents MUNICIPAL COURT PURPOSE STATEMENT OBJECTIVES FY 2025 Municipal Court resolves the cases filed in the court in a timely and just manner, consistent with the Constitutions of the United States and Arizona, Arizona State Law, and local ordinances. Prosperous Community  Implement a date forward paperless records environment conforming to Arizona Supreme Court standards ACCOMPLISHMENTS FY 2024 BUDGET NOTES  The Municipal Court budget for FY 2025 has increased due to the addition of FTEs for one Associate Judge and one Judicial Assistant.  Reclaimed two courtrooms from county tenant and improved technology to facilitate virtual appearances offering an option of telephonic hearings and a safer in-custody environment Implemented electronic motion queues for judges and work queues for staff eliminating most paper files in courtroom operations Org Focus Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Average Monthly Percentage of Active Cases Under 90 Days Old 68% 70% 70% 70% >60% Maintain a Case Disposition Rate of 1.00 or Greater 1.05 0.99 1.00 1.00 >1.00 Maintain a Competitive Cost per Disposed Case Relative to Benchmarked Courts $199 $195 $190 $200 $200 PERFORMANCE MEASURES 147 Table of Contents MUNICIPAL COURT Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Municipal Court 32.07 32.07 32.07 32.07 34.07 Total Personnel 32.07 32.07 32.07 32.07 34.07 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Municipal Court 3,684,598 4,157,995 3,852,750 4,234,421 4,625,040 Total Expenses $ 3,684,598 $ 4,157,995 $ 3,852,750 $ 4,234,421 $ 4,625,040 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 3,171,806 512,792 - 3,625,585 532,410 - 3,411,660 441,090 - 3,731,357 503,064 - 4,065,540 559,500 - $ 3,684,598 $ 4,157,995 $ 3,852,750 $ 4,234,421 $ 4,625,040 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 295,084 3,684,598 264,523 4,157,995 270,000 3,852,750 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 225,000 4,234,421 225,000 4,625,040 $ (3,389,514) $ (3,893,472) $ (3,582,750) $ (4,009,421) $ (4,400,040) 148 Table of Contents DEVELOPMENT SERVICES PURPOSE STATEMENT OBJECTIVES FY 2025 Development Services is committed to ensure that the development of Gilbert is exceptionally planned, efficient, safe, and well maintained. ACCOMPLISHMENTS FY 2024 Exceptional Built Environment  Update Development Services Fee Schedule  Complete Park and Ride Relocation Study  Adoption of Community Preservation Ordinance  BUDGET NOTES    Updated parking section of Land Development Code New mixed-use ordinance and design guidelines won best new ordinance in the state by American Planning Association (APA) Gilbert's Transportation Master Plan won best transportation plan in the state by APA Community Rating System upgrade from a Class 7 to a Class 6 community saving residents additional costs on flood insurance Org Focus Contractual expenses increased due to Permits and Licensing fees. Plan Review and Inspection added one Engineering Inspector FTE. Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Percent of Planning Review Comments Returned on Schedule 66% 69% 86% 90% >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% 99% 98% >98% PERFORMANCE MEASURES 149 Table of Contents DEVELOPMENT SERVICES 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 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 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 2.00 7.52 46.80 14.00 3.50 6.00 76.82 78.82 78.82 78.82 79.82 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 358,720 962,850 4,638,867 1,118,210 381,973 585,862 429,106 854,994 5,141,309 1,409,459 437,843 788,303 367,780 795,830 5,320,340 1,446,550 466,120 821,320 459,301 706,861 5,365,058 1,493,107 487,053 901,909 399,030 922,760 5,862,560 1,612,130 493,610 935,070 $ 8,046,482 $ 9,061,014 $ 9,217,940 $ 9,413,289 $ 10,225,160 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 7,024,324 1,022,158 - 8,135,480 925,534 - 8,445,650 772,290 - 8,516,958 896,331 - 9,054,720 1,170,440 - $ 8,046,482 $ 9,061,014 $ 9,217,940 $ 9,413,289 $ 10,225,160 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 6,240,519 8,046,482 5,355,893 9,061,014 4,461,000 9,217,940 4,089,500 9,413,289 3,424,500 10,225,160 $ (1,805,963) $ (3,705,121) $ (4,756,940) $ (5,323,789) $ (6,800,660) 150 Table of Contents POLICE PURPOSE STATEMENT OBJECTIVES FY 2025 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 Exceptional Built Environment  Begin construction on Gilbert Advocacy Center Phase 1  Obtain funding to begin design and construction of Gilbert Advocacy Center Phase 2 & 3  Complete Space Needs Assessment for the Police Department  Obtain funding for design and construction of the Public Safety Building expansion, San Tan Police Station, and Crime Lab  Complete integration of Case Services online citizen reporting system  Expand the Patrol based Unmanned Aircraft System (UAS) ACCOMPLISHMENTS FY 2024         Named 2nd safest city out of the 100 largest US cities Overall Part 1 Crimes reduced by 5% for 2023 Completed construction on the remodel and expansion of the primary and backup Emergency Operations Centers, Dispatch Center, Gilbert Youth and Adult Resource Center, and Administrative Sections Completed design Phase 1 of the Gilbert Advocacy Center Implemented an embedded Counselor with the Crisis Response Team, focusing on the mental health calls for service Implemented contract with Solari to provide mental health training and call deferrals on mental health related calls Deployed Axon Fleet Camera systems in all Patrol vehicles Launched Recharge Room Pilot Project with Gilbert Fire and Rescue to focus on the mental and physical health of our employees Org Focus BUDGET NOTES The FY 2025 personnel budget includes the addition of: (1) Police Officer-Patrol, (1) Police Community Engagement Officer, (1) Detention Facility Manager, (2) Victim Advocates, (1) Victim Advocate Intern. The Supplies and Contractual increased due to one-time expenditures to upgrade mobile radio equipment in FY 2025 along with the addition of a command van and expansion of the Unmanned Aircraft System (UAS) Program. PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Clearance Rates Compared to National - Violent Crimes 41.3% 36.9% 45.8% 42.0% >32.5% Clearance Rates Compared to National - Property Crimes 18.9% 18.5% 19.5% 19.0% >10.7% Time Between Emergency Call Received to Responder Arrival 4:28 4:34 4:43 4:35 <5:30 Success Rate Answering Emergency 911 Calls Within 15 seconds 93.9% 94.3% 98.2% 97.0% >90.0% Maintain Domestic Violence Recidivism Rate of Less Than 5% 2.7% 3.1% 2.8% 3.0% <5.0% 151 Table of Contents POLICE PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Administration Support Services Office of Professional Stds Patrol Criminal Investigations Special Enforcement Unit 4.00 102.50 24.00 219.10 72.00 44.00 4.00 115.50 21.00 226.10 78.00 43.00 4.00 117.50 22.00 228.10 80.00 43.00 4.00 117.50 22.00 228.10 80.00 43.00 4.00 118.50 22.00 230.10 79.00 43.00 Total Sworn Total Civilian 313.00 152.60 323.00 164.60 325.00 169.60 325.00 169.60 327.00 169.60 Total Personnel 465.60 487.60 494.60 494.60 496.60 EXPENSES BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 842,379 10,507,270 6,737,170 26,589,339 10,248,385 6,564,548 1,067,360 13,933,673 7,358,883 31,251,583 13,531,572 7,635,505 1,005,130 19,056,280 4,258,840 31,737,480 13,898,130 7,676,070 1,229,964 19,483,174 6,237,916 31,972,019 14,651,681 8,895,411 1,071,220 18,403,930 4,456,510 34,221,880 15,133,070 8,355,540 $ 61,489,091 $ 74,778,576 $ 77,631,930 $ 82,470,165 $ 81,642,150 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 53,307,005 7,720,947 461,139 65,068,824 9,265,310 444,442 63,127,460 14,091,370 413,100 65,815,390 14,341,115 2,313,660 67,561,960 12,362,180 1,718,010 $ 61,489,091 $ 74,778,576 $ 77,631,930 $ 82,470,165 $ 81,642,150 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Total Expenses 3,692,139 61,489,091 3,950,485 74,778,576 3,413,000 77,631,930 3,460,500 82,470,165 3,358,000 81,642,150 Administration Support Services Office of Professional Stds Patrol Criminal Investigations Special Enforcement Unit Total Expenses Total Expenses Net Operating Result $ (57,796,952) $ (70,828,091) $ (74,218,930) $ (79,009,665) $ (78,284,150) 152 Table of Contents FIRE AND RESCUE PURPOSE STATEMENT OBJECTIVES FY 2025 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  Implementation of Captain Academy  Meet all response time and reporting compliance standards for the Ambulance Transportation Division  Improve the GFRD's ability to identify, collect, and report data  Improve asset management and budget forecasting for the Fire Resource Division  Develop design of Fire Admin workplace  Develop design of Fire Fleet Maintenance building  Develop a long-term Transportation program that ensures maintaining CON requirements and the health and well-being of our members  Expand and enhance Community Risk Reduction (CRR) model focused to address community needs ACCOMPLISHMENTS FY 2024         Completion and implementation of Alternative Schedule Research Report Implementation of Communications BestPractices Report Deployed Volterra pumper and ladder trucks to ensure safe, reliable apparatus availability Implementation of leadership training for company and command officers Launched Center for Public Safety Excellence (CPSE) re-accreditation process Initiated 6-month pilot recharge rooms to support physical and mental health Ambulance Transportation Division met all response time and compliance standards Expanded special training for at-risk youth: S.A.F.E. (Sensory Awareness Family Event) Public Safety Day Org Focus BUDGET NOTES For FY 2025, personnel costs increase as a result of the addition of a Preplan Technician and increases to overtime. Multiple one-time expenditures are budgeted in FY 2025 totaling approximately $4,700,000 including $737,000 in carry forwards from FY 2024, $2,963,000 for new air packs and air cylinders, and $245,000 for a Draxxon command vehicle. Other one-times include A/C and evap cooler replacements, additional training, water heaters, SCBA decon washer, and miscellaneous supplies and equipment. Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target *7:39 7:34 7:22 7:22 ≤6:00 *7:27 7:12 6:40 6:40 ≤7:20 Code 3 Ambulance response time - <8:59 minutes 95.95% 96.59% 96.49% 96.50% ≥90.00% Code 3 Ambulance response time - <14:59 minutes 99.91% 100.00% 99.91% 99.90% ≥95.00% Code 3 Ambulance response time - <19:59 minutes 100.00% 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 call received in Dispatch 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 153 Table of Contents FIRE AND RESCUE PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Administration Training Operations Prevention and Education 7.00 5.00 204.00 9.00 9.00 5.00 221.00 10.00 9.00 6.00 223.00 11.00 9.00 6.00 223.00 11.00 9.00 6.00 224.00 11.00 Total Personnel 225.00 245.00 249.00 249.00 250.00 EXPENSES BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,209,109 1,202,361 37,356,300 1,101,115 3,291,228 1,206,554 41,253,542 1,377,100 1,936,290 1,229,490 41,580,690 1,503,470 1,994,780 1,217,088 42,215,996 1,632,153 1,926,170 1,336,600 47,924,410 1,655,910 $ 40,868,885 $ 47,128,424 $ 46,249,940 $ 47,060,017 $ 52,843,090 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 32,012,307 6,098,605 2,757,973 40,485,569 6,230,039 412,816 38,337,510 7,298,320 614,110 39,325,576 6,823,131 911,310 41,435,360 7,804,870 3,602,860 $ 40,868,885 $ 47,128,424 $ 46,249,940 $ 47,060,017 $ 52,843,090 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Total Expenses 2,357,422 40,868,885 2,701,521 47,128,424 2,532,300 46,249,940 2,663,000 47,060,017 2,822,000 52,843,090 Administration Training Operations Prevention and Education Total Expenses Total Expenses Net Operating Result $(38,511,463) $(44,426,903) $(43,717,640) $(44,397,017) $(50,021,090) 154 Table of Contents PARKS AND RECREATION PURPOSE STATEMENT OBJECTIVES FY 2025 Prosperous Community  Complete the design of Gilbert Regional Park, Desert Sky Park, and the Riparian Education Center  Complete construction of updates to Water Tower Plaza Strong Economy  Complete turf reductions in identified areas for water reduction savings  Replace Energy Management System at three Town facilities Exceptional Built Environment  Complete and approve the facility masterplan and space needs assessment  Reseal and repair parking lots at six parks  Implement new security hardware and software infrastructure at six Town facilities  Renovate and repair budgeted plumbing projects at six Town locations 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. ACCOMPLISHMENTS FY 2024         Updated the Master Plan for the first time in 10 years Completed playground replacements at Cactus Yards, Sonora Town, and Freestone Recreation Center Completed updates to six multi-use paths from the Capital Improvement Plan Started work on the facility masterplan and space needs assessment Completed the design and construction of new Emergency Operations Center and Emergency Dispatch Center Completed the design of updates to Water Tower Plaza and started construction Completed Multi-Use Path Right of Way Assessment and incorporated data and recommendations into future CIP path projects Cactus Yards was named Outstanding Park of the Year for the 5th year by USSSA Org Focus BUDGET NOTES FTE increased due to an additional Facilities Maintenance Technician. Contractual expenses decreased due to less one time funding. PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Rentals (Indoor & Outdoor) 16,305 18,381 20,740 21,500 23,000 Attendance (Events & Programs) 412,366 609,319 680,775 755,660 750,000 Social Media (Impressions/Engagements) 8,568,601 7,106,933 6,108,003 6,300,000 6,500,000 / 463,370 / 540,504 / 318,079 / 350,000 / 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 %) 155 90% 87% 88% 90% 90% 70% / 30% 70% / 30% 70% / 30% 70% / 30% 80% / 20% Table of Contents PARKS AND RECREATION PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Administration Parks and Open Space Aquatics Recreation Centers Precreation Programs Facilities Maintenance 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 11.74 22.25 13.73 76.86 18.09 43.13 11.74 22.25 13.73 76.36 18.09 43.13 11.74 23.25 Total Personnel 179.30 183.05 185.80 185.80 186.30 EXPENSES BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,524,495 8,904,323 990,146 6,116,225 1,355,764 5,147,121 1,904,947 10,297,524 1,312,601 6,880,939 1,557,533 6,735,297 1,948,890 13,548,630 1,295,540 8,145,300 1,851,440 9,436,430 2,449,277 13,443,973 1,221,986 8,388,785 1,706,305 9,567,892 2,184,640 13,339,250 1,296,260 7,688,020 1,861,070 9,114,130 $ 24,038,074 $ 28,688,841 $ 36,226,230 $ 36,778,218 $ 35,483,370 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 9,962,856 13,882,670 192,548 12,261,389 16,294,532 132,920 12,973,360 23,193,400 59,470 12,821,992 23,895,956 60,270 13,939,680 21,420,690 123,000 $ 24,038,074 $ 28,688,841 $ 36,226,230 $ 36,778,218 $ 35,483,370 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Total Expenses 7,539,180 24,038,074 8,327,460 28,688,841 7,276,600 36,226,230 8,059,150 36,778,218 8,115,600 35,483,370 Administration Parks and Open Space Aquatics Recreation Centers Precreation Programs Facilities Maintenance Total Expenses Total Expenses Net Operating Result $(16,498,894) $(20,361,381) $(28,949,630) $(28,719,068) $(27,367,770) 156 Table of Contents ENGINEERING SERVICES PURPOSE STATEMENT OBJECTIVES FY 2025 Engineering Services promotes safe and efficient public infrastructure improvements while working to minimize short and long-term maintenance demands. We focus on three areas: Capital Improvement Projects (CIP), Traffic Engineering and Infrastructure Engineering. CIP manages the Capital Improvement Plan and is depicted in a separate section. Traffic Engineering keeps our traffic system safe and efficient. Infrastructure Engineering establishes design standards and integrates engineering data across the entire organization. All areas of engineering strive to provide timely and excellent customer service in all we do. 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 Engineering Standards by creating a right turn lane detail, creating a meter pedestal foundation detail and updating the conduit connection detail  Develop and implement a signal audit procedure  Update the preemption at all signals with the preemption with feedback indication light  Develop and implement a standards and details change tool for documenting and managing changes made to include why requested/necessary and the foundational discovery for the recommended change  Support the final development of core performance metrics for all three lines of service in Engineering, Infrastructure, Traffic, and CIP BUDGET NOTES ACCOMPLISHMENTS FY 2024    FY 2024, an Administrative Assistant position was split between Engineering and CIP. For FY 2025, an additional .50 Administrative Assistant FTE was approved which will allow both departments to have a dedicated Administrative Assistant. As a result of the zero-based budget process for FY 2025, the Supplies and Contractual budget was brought in line with actual ongoing expenditures. Updated the midday and overnight traffic signal timing for all signals in the Town Coordinated with Tomar Electronics and Digital team to create a training video for the use of the new preemption with feedback indicator light Completed full conversion to LED for signal lumineers and street name signs Org Focus Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Percentage of Citizen Contacts Responded to Within 24 Hours 95% 96% 95% 95% ≤95% Percentage of Plan Reviews Completed within the Review Period 93% 88% 93% 95% ≤95% PERFORMANCE MEASURES 157 Table of Contents ENGINEERING SERVICES PERSONNEL BY ACTIVITY Engineering Admin Traffic Engineering Total Personnel EXPENSES BY ACTIVITY Engineering Admin Traffic Engineering Total Expenses $ Personnel Supplies & Contractual Capital Outlay $ Budget FY 2024 Projected FY 2024 Budget FY 2025 1.35 5.25 3.35 5.25 3.35 5.25 3.35 5.25 4.10 5.00 6.60 8.60 8.60 8.60 9.10 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 181,481 604,954 346,531 704,685 951,450 735,210 645,330 637,554 779,830 709,230 786,435 $ 1,051,216 $ 1,686,660 $ 1,282,884 $ 1,489,060 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 703,441 82,494 500 916,282 134,934 - 1,147,000 463,660 76,000 901,704 309,180 72,000 1,243,630 207,430 38,000 786,435 $ 1,051,216 $ 1,686,660 $ 1,282,884 $ 1,489,060 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 3,442 1,051,216 1,686,660 Actual FY 2022 OPERATING RESULTS Total Revenues Total Expenses Net Operating Result Actual FY 2023 Actual FY 2022 EXPENSES BY CATEGORY Total Expenses Actual FY 2022 786,435 $ 1,282,884 1,489,060 (786,435) $ (1,047,774) $ (1,686,660) $ (1,282,884) $ (1,489,060) 158 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* *Street Cleaning is supervised out of the Streets Division, but the budget is included in the Environmental Compliance Fund 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 2025. Roadway and Maintenance Total Operating Revenues $ Total Operating Expenses Operating Income (Loss) 13,358,000 $ 4,358,320 20,465,000 (20,500,890) $ (35,890) $ 4,358,320 Transfers In Transfers Out Net Income $ (8,999,680) Non-Operating Revenues (Expenses) Income (Loss) Before Transfers HURF $ (35,890) - - (24,058,781) (1,670,090) $ (19,700,461) $ (1,705,980) ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the Streets Fund. Prosperous Community Strong Economy 161 Exceptional Built Environment Table of Contents STREETS FUND Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1.00 56.66 1.00 58.66 1.00 58.66 1.00 58.66 1.00 58.66 57.66 59.66 59.66 59.66 59.66 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 6,524,595 15,443,853 6,204,612 19,209,123 8,439,290 21,289,520 7,724,736 20,988,037 8,999,680 20,500,890 $ 21,968,448 $ 25,413,735 $ 29,728,810 $ 28,712,773 $ 29,500,570 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 5,243,088 16,712,170 13,190 6,256,368 19,119,891 37,476 6,659,700 22,809,780 259,330 6,265,540 22,154,498 292,735 7,159,260 22,083,100 258,210 $ 21,968,448 $ 25,413,735 $ 29,728,810 $ 28,712,773 $ 29,500,570 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 31,314,991 - 35,078,570 83,000 32,973,000 164,000 33,473,000 - 33,823,000 - Total Sources $ 31,314,991 $ 35,161,570 $ 33,137,000 $ 33,473,000 $ 33,823,000 Total Expenses Transfers Out 21,968,448 4,443,726 25,413,735 3,827,925 29,728,810 19,141,957 28,712,773 3,215,377 29,500,570 25,728,871 Total Uses $ 26,412,174 $ 29,241,660 $ 48,870,767 $ 31,928,150 $ 55,229,441 Net Operating Result $ 4,902,817 $ 5,919,910 $(15,733,767) $ 1,544,850 $(21,406,441) PERSONNEL BY DIVISION Roadway and Maintenance HURF Total Personnel EXPENSES BY DIVISION Roadway and Maintenance HURF Total Expenses Total Expenses 162 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 2024. 1 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 2024. 73 Pavement Condition Index (PCI) ranking of Gilbert streets Source: Information provided was obtained from municipal streets staff for FY 2024. 163 Table of Contents 164 Table of Contents STREETS PURPOSE STATEMENT OBJECTIVES FY 2025 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 25% 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 over 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 2024         Maintained a network Pavement Condition Index (PCI) of 72.8 Applied Seal Coat to 77 miles of Residential Roadway Applied micro-surfacing to 14 miles of Arterial Roadways Upgraded 418 streetlights to current standards (LRIP) Crack Sealed 100% of all roadways prior to scheduled maintenance Replaced over 62 trees that were lost due to storm damage Completed arterial LED conversion, totaling 5,200 change outs Replaced over 2,100 non-regulatory signs Org Focus BUDGET NOTES Contractual costs have increased in FY 2025 due to landscape maintenance contracts, street light replacements, and increased material costs. Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Network Pavement Condition Index (PCI) 72.5 72.6 72.8 72.0 72.0 Total Pothole Requests Completed Within One Working Day N/A N/A 93.5% 100.0% 100.0% Streetlight Repairs Made Within Seven Days 100.0% 100.0% 100.0% 100.0% 100.0% Regulatory Signs Over 10 Years Old Replaced 0 2,868 703 315 315 Total Graffiti Requests Completed Within Two Working Days N/A N/A 86.3% 90.0% 90.0% PERFORMANCE MEASURES 165 Table of Contents STREETS PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Administration Streets Maintenance Traffic Control Right of Way Maintenance 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 4.00 24.01 26.66 4.99 57.66 59.66 59.66 59.66 59.66 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 7,444,486 2,931,343 8,018,891 3,492,932 80,796 7,205,213 3,786,492 9,884,327 4,425,934 111,769 8,377,930 4,246,450 10,408,960 4,491,730 2,203,740 8,453,516 4,251,888 10,544,476 4,960,392 502,500 9,230,250 3,598,210 9,702,700 4,508,840 2,460,570 $ 21,968,448 $ 25,413,735 $ 29,728,810 $ 28,712,773 $ 29,500,570 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 5,243,088 16,712,170 13,190 6,256,368 19,119,891 37,476 6,659,700 22,809,780 259,330 6,265,540 22,154,498 292,735 7,159,260 22,083,100 258,210 $ 21,968,448 $ 25,413,735 $ 29,728,810 $ 28,712,773 $ 29,500,570 Total Personnel EXPENSES BY ACTIVITY Administration Streets Maintenance Traffic Control Right of Way Maintenance Non-Departmental Total Expenses Total Expenses 166 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 *Utility Customer Service is supervised out of the Finance Department, but the budget is included in the Water Fund **Water Resources is supervised out of the Town Manager’s Office, but the budget is included in the Water Fund ***Environmental Programs is supervised out of the Environmental Compliance Division, but the budget is included in the Solid Waste Residential Fund 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 2025. Total Operating Revenues Total Operating Expenses Operating Income (Loss) Water Wastewater Solid Waste Residential Solid Waste Commercial Environmental Compliance $ 105,805,500 $ 48,661,000 $ 29,271,700 $ $ (51,201,650) (29,450,100) $ 19,210,900 - - Income (Loss) Before Transfers $ 54,603,850 $ 19,210,900 - 2,029,360 - - - (89,221,400) (34,532,200) (6,313,290) (727,036) (3,491,904) $ (34,617,550) $ (13,291,940) Transfers In Transfers Out Net Income $ 5,764,225 (3,638,905) 7,505,000 $ 54,603,850 Non-Operating Revenues (Expenses) (23,507,475) 4,292,000 $ $ $ 5,764,225 (549,065) 653,095 (3,185,225) $ 4,319,775 $ $ 653,095 (73,941) $ $ 4,319,775 827,871 ORGANIZATIONAL FOCUS AREAS These icons indicate the organizational focus areas addressed throughout the Enterprise Funds. Prosperous Community Strong Economy 169 Exceptional Built Environment Table of Contents ENTERPRISE FUNDS PERSONNEL BY DIVISION Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance 136.93 49.50 85.81 8.44 12.59 140.93 53.50 85.81 8.44 12.59 141.93 53.50 85.81 8.44 15.59 141.93 53.50 84.13 10.12 15.59 149.93 54.50 86.13 10.12 15.59 Total Personnel 293.27 301.27 305.27 305.27 316.27 EXPENSES BY DIVISION Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance 30,704,500 19,530,029 16,086,872 2,489,481 1,906,368 31,481,737 21,193,979 18,836,026 2,954,210 2,208,520 45,867,900 24,791,980 21,258,260 3,289,940 3,454,540 42,400,701 24,255,176 21,276,669 3,341,916 3,121,544 51,201,650 29,450,100 23,507,475 3,638,905 3,185,225 $ 70,717,250 $ 76,674,472 $ 98,662,620 $ 94,396,006 $110,983,355 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 24,063,308 46,327,723 326,219 28,130,623 47,993,950 549,899 31,337,020 66,387,320 938,280 29,068,915 64,369,557 957,534 34,976,140 75,519,895 487,320 $ 70,717,250 $ 76,674,472 $ 98,662,620 $ 94,396,006 $110,983,355 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 115,094,753 1,024,631 134,564,311 2,367,351 155,429,000 2,535,000 157,453,700 3,769,360 195,535,200 2,029,360 Total Sources $116,119,384 $136,931,662 $ 157,964,000 $161,223,060 $197,564,560 Total Expenses Transfers Out 70,717,250 41,117,121 76,674,472 52,730,989 98,662,620 100,382,782 94,396,006 56,664,102 110,983,355 134,285,830 Total Uses $111,834,371 $129,405,461 $ 199,045,402 $151,060,108 $245,269,185 Net Operating Result $ $ $ (41,081,402) $ 10,162,952 $ (47,704,625) Total Expenses Total Expenses 4,285,013 7,526,201 170 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 2022-2023 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 2022-2023 18% waste diverted by Gilbert customers Source: Valley Benchmark Communities, FY 2022-2023 171 Table of Contents 172 Table of Contents WATER PURPOSE STATEMENT OBJECTIVES FY 2025 Provide safe and reliable water to our community through operational resiliency, enhanced customer service, and water resource adequacy. Exceptional Built Environment  Continue design and construction activities of the NWTP Expansion and Reconstruction (WA1589)  Continue design and construction activities of drinking water wells in the well program  Water Resources and Conservation will continue to explore opportunities to better insulate and diversify Gilbert’s water portfolio as we face unprecedented shortages on the Colorado River ACCOMPLISHMENTS FY 2024       The NWTP Replacement project reached final completion of GMP 1 and GMP 2 and is in construction on GMP 3 and GMP 4 which are scheduled to be competed in 2026 and include the majority of the treatment processes for the new plant Construction began on Gilbert's well drilling program which is scheduled to install eight new drinking water wells by the end of 2025 Water Conservation launched the grass removal rebate program in 2023. As of April 2024 a total of 391 rebates were issued including 241 smart controller, 2 nonresidential grass removal, and 148 residential grass removal rebates Gilbert entered into an Exchange Agreement with the City of Tucson that provides resiliency to Gilbert in future shortage years Gilbert was awarded $6.3 million in grant funds from WIFA for water conservation projects to be completed over the next two years Gilbert submitted its Designation of Assured Water Supply Application to ADWR Org Focus BUDGET NOTES Personnel increases include a Water Apprenticeship, Assistant Public Works Director, Data Strategist, Water Treatment Plant Operator, Water Meter Supervisor, Utility Supervisor, Senior Utility Technician, and a Utility Worker. Contractual increases are due to an increase cost of raw water and an increase in utilities and operational costs. Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Peak Day Demand (Million Gallons) 72.6 74.3 75.9 78.0 N/A Daily Average Water Production (Million Gallons) 49.9 49.8 51.0 50.0 N/A Surface to Ground Water Production Ratio 78/22 70/30 70/30 70/30 90/10 Number of Large Water Users Utilizing Waterfluence Platform 312 315 319 325 350 Fire Hydrant PM’s Completed 3,565 3,502 3,502 3,502 3,502 PERFORMANCE MEASURES 173 Table of Contents WATER Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 28.35 50.00 6.38 44.00 8.20 29.35 51.00 7.38 45.00 8.20 29.35 51.00 8.38 45.00 8.20 29.35 51.00 8.38 45.00 8.20 32.35 52.00 8.38 49.00 8.20 Total Personnel 136.93 140.93 141.93 141.93 149.93 EXPENSES BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,945,124 13,961,264 6,792,332 6,632,933 1,167,678 205,169 2,096,602 13,991,125 6,656,141 7,238,338 1,167,265 332,266 2,231,790 17,874,460 10,419,120 10,020,950 1,279,420 4,042,160 2,850,817 16,755,697 9,853,668 9,713,296 1,326,223 1,901,000 2,591,330 20,770,360 12,011,170 9,873,920 1,548,060 4,406,810 $ 30,704,500 $ 31,481,737 $ 45,867,900 $ 42,400,701 $ 51,201,650 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 10,372,931 20,050,184 281,385 11,775,584 19,468,914 237,239 13,526,950 32,284,040 56,910 11,954,959 30,388,832 56,910 15,639,380 35,312,770 249,500 $ 30,704,500 $ 31,481,737 $ 45,867,900 $ 42,400,701 $ 51,201,650 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 58,084,710 - 68,886,268 161,000 78,235,500 - 78,930,500 - 105,805,500 - Total Sources $ 58,084,710 $ 69,047,268 $ 78,235,500 $ 78,930,500 $105,805,500 Total Expenses Transfers Out 30,704,500 21,307,130 31,481,737 28,386,492 45,867,900 59,697,510 42,400,701 32,720,242 51,201,650 89,221,400 Total Uses $ 52,011,630 $ 59,868,229 $ 105,565,410 $ 75,120,943 $140,423,050 Net Operating Result $ 6,073,080 $ 9,179,039 $ (27,329,910) $ 3,809,557 $ (34,617,550) PERSONNEL BY ACTIVITY Administration Production Resources and Conservation Distribution Quality Administration Production Resources and Conservation Distribution Quality Non-Departmental Total Expenses Total Expenses 174 Table of Contents WASTEWATER PURPOSE STATEMENT  The Wastewater department provides safe, secure, and continuous wastewater collection, treatment, and reclaimed water distribution services for the Town of Gilbert.  ACCOMPLISHMENTS FY 2024      Performed routine sewer pipeline cleaning to prevent blockages, overflows, and odors for more than 20% of the system Conducted routine inspections equivalent to 7% 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 Completed first phase of the Manhole Rehabilitation project – this endeavor rebuilt manholes with a grade 5 inspection result which is equivalent to an emergency repair of each asset    BUDGET NOTES OBJECTIVES FY 2025 Contractual costs have increased in FY 2025 due to maintenance at the Greenfield and Neely Treatment Plants. The personnel budget has increased due to the addition of one FTE for a Wastewater Apprentice. Exceptional Built Environment  Respond to emergency customer contact events within one hour to minimize public health, safety, and environmental hazards Org Focus 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 Conduct all wastewater flow metering and sampling events to verify flows to wastewater treatment plants and check system health as well as verify wastewater loading rates for wastewater treatment billing purposes PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Percent of Sewer System Cleaned 23% 15% 20% 20% 20% Percent of Sewer System Inspected 17% 5% 7% 15% 15% Percent of Available Treatment Capacity Utilized at Neely Treatment Plant 91% 82% 78% 80% <100% Percent of Available Treatment Capacity Utilized at Greenfield Treatment Plant 60% 60% 80% 84% <100% Percent of Total Reclaimed Water Supply Directly Reused by Customers (With Percent Remaining Going to Groundwater Recharge) 40% 34% 43% 43% 40% 175 Table of Contents WASTEWATER Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Administration Collections Plant Operations Reclaimed Quality 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 5.50 26.20 0.00 14.80 8.00 Total Personnel 49.50 53.50 53.50 53.50 54.50 EXPENSES BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Administration Collections Plant Operations Reclaimed Quality Non-Departmental 1,728,566 4,533,080 10,337,845 2,276,255 573,372 80,911 2,037,496 5,355,068 10,043,755 2,868,963 719,652 169,045 2,202,130 5,011,300 11,537,980 2,675,480 789,440 2,575,650 2,211,263 5,264,392 11,326,106 3,338,891 889,874 1,224,650 2,567,320 5,709,340 13,731,350 2,854,190 1,014,070 3,573,830 $ 19,530,029 $ 21,193,979 $ 24,791,980 $ 24,255,176 $ 29,450,100 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 5,008,960 14,476,577 44,492 5,830,849 15,050,470 312,660 6,415,840 18,260,770 115,370 6,318,943 17,820,863 115,370 7,261,990 22,105,540 82,570 $ 19,530,029 $ 21,193,979 $ 24,791,980 $ 24,255,176 $ 29,450,100 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 32,580,604 1,024,631 35,994,741 2,089,351 44,026,000 1,035,000 44,211,000 2,269,360 48,661,000 2,029,360 Total Sources $ 33,605,235 $ 38,084,092 $ 45,061,000 $ 46,480,360 $ 50,690,360 Total Expenses Transfers Out 19,530,029 13,137,520 21,193,979 17,475,685 24,791,980 31,740,097 24,255,176 16,780,198 29,450,100 34,532,200 Total Uses $ 32,667,549 $ 38,669,664 $ 56,532,077 $ 41,035,374 $ 63,982,300 Net Operating Result $ $ (585,572) $(11,471,077) $ 5,444,986 $(13,291,940) PERSONNEL BY ACTIVITY Total Expenses Total Expenses 937,686 176 Table of Contents SOLID WASTE - RESIDENTIAL PURPOSE STATEMENT OBJECTIVES FY 2025 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  Explore additional avenues to increase diversion through green waste and recycling initiatives by June 30  Study use of green waste containers for curbside collection service  Continue to use route auditing to provide accurate quantities of containers for residents  Formalize operator onboarding/training with a focus on accident avoidance/reduction in severity/frequency of incidents and accidents  Complete black container pilot program and develop phase two plan ACCOMPLISHMENTS FY 2024         Implemented route auditing of residential containers to provide accurate quantities of containers for residents Began beta test for glass drop off containers collecting 17.35 tons of glass Began field tests for green waste diversion through the Bulk Trash service line with 40 tons collected/diverted Increased efforts in outreach and education for the HHW, Bulk, and Recycle programs Christmas Tree Recycling resulted in the collection and donation of 2,200 trees Received three first place awards for Top Drivers in Rear Load, Front Load, and Roll Off at the State SWANA Road-e-o and one first place award for the Top Driver in Rear Load at the International Road-e-o Achieved 25% reduction in lost or missing containers Completed 200 hours of cross-training for all lines of service Org Focus BUDGET NOTES The FY 2025 personnel budget includes the addition of: (1) Solid Waste & Recycling Outreach Specialist and (1) Solid Waste Operator. The Supplies and Contractual budget increased due to the increased costs for transfer station fees. PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Total Tons of Contained Refuse Collected 88,206 86,607 85,016 86,610 87,000 Total Tons of Uncontained Refuse Collected 18,761 18,418 17,390 18,205 19,000 Recycling Diversion Rate – Residential Contained 18.00% 17.54% 16.98% 17.40% ≥17.00% Total Tons of Recycling Collected (Blue Cans) 18,403 17,594 15,718 16,000 17,000 177 Table of Contents SOLID WASTE - RESIDENTIAL PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Administration Residential Collections Uncontained Collections Recycling Environmental Programs 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 12.30 29.47 19.00 18.36 5.00 13.30 30.14 19.00 18.69 5.00 85.81 85.81 85.81 84.13 86.13 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,659,083 8,328,912 2,607,311 2,659,652 697,282 134,632 1,794,460 9,910,708 2,887,421 3,391,137 684,855 167,445 2,172,890 9,158,570 3,267,360 4,018,760 826,400 1,814,280 2,475,356 10,924,704 2,961,040 3,628,893 842,396 444,280 2,916,750 10,677,810 3,101,510 4,110,875 809,550 1,890,980 $ 16,086,872 $ 18,836,026 $ 21,258,260 $ 21,276,669 $ 23,507,475 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 6,877,045 9,209,827 - 8,350,981 10,485,045 - 8,806,880 12,350,380 101,000 8,349,927 12,816,904 109,838 9,196,710 14,255,515 55,250 $ 16,086,872 $ 18,836,026 $ 21,258,260 $ 21,276,669 $ 23,507,475 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 16,646,603 - 20,644,836 92,000 22,655,000 1,500,000 23,031,700 1,500,000 29,271,700 - Total Sources $ 16,646,603 $ 20,736,836 $ 24,155,000 $ 24,531,700 $ 29,271,700 Total Expenses Transfers Out 16,086,872 3,317,712 18,836,026 3,280,972 21,258,260 4,485,090 21,276,669 3,455,290 23,507,475 6,313,290 Total Uses $ 19,404,584 $ 22,116,998 $ 25,743,350 $ 24,731,959 $ 29,820,765 Net Operating Result $ (2,757,981) $ (1,380,162) $ (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 178 (200,259) $ (549,065) Table of Contents SOLID WASTE - COMMERCIAL PURPOSE STATEMENT OBJECTIVES FY 2025 Solid Waste - Commercial Collections provides refuse and recycling collection for commercial businesses within the Town. Exceptional Built Environment  Complete 240 hours of cross training to maximize efficiencies in the front-load and rolloff lines of service; completing cross training for all operators  Evaluate and update all FEL and RO standard operating procedures ACCOMPLISHMENTS FY 2024    Completed rebranding of commercial containers and roll-offs Completed 320 hours of cross training to maximize efficiencies in the front-load and roll off lines of service Redesigned new employee Front End Loader (FEL) and Roll Off (RO) training program with safety focus Org Focus BUDGET NOTES There were no FTEs added in FY 2025. The Supplies and Contractual budget increased due to disposal fee costs, increased motorized vehicle repair and maintenance costs, and one-time expenditures to upgrade roll off containers. PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Tons of Refuse Collected 18,587 18,116 17,872 18,202 19,000 Tons of Cardboard Collected 640 485 565 567 600 Recycling Rate - Diversion 3.36% 2.60% 3.07% 3.02% 4.00% Roll-Off Serviced 2,929 4,005 3,996 3,996 4,100 Roll-off Collections (tons) 11,511 15,505 12,847 14,807 15,000 179 Table of Contents SOLID WASTE - COMMERCIAL PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Administration Commercial Collections Commercial Rolloffs 0.44 6.00 2.00 0.44 6.00 2.00 0.44 6.00 2.00 2.12 6.00 2.00 2.12 6.00 2.00 8.44 8.44 8.44 10.12 10.12 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 68,018 1,609,636 791,325 20,502 66,207 1,924,072 941,301 22,630 82,060 1,849,430 993,960 364,490 207,268 2,104,100 1,001,058 29,490 294,690 2,124,055 1,000,420 219,740 $ 2,489,481 $ 2,954,210 $ 3,289,940 $ 3,341,916 $ 3,638,905 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 816,687 1,672,794 - 1,013,174 1,941,036 - 1,074,940 2,215,000 - 1,164,942 2,176,558 416 1,257,510 2,381,395 - $ 2,489,481 $ 2,954,210 $ 3,289,940 $ 3,341,916 $ 3,638,905 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 3,127,184 - 3,623,289 9,000 3,707,500 - 3,770,500 - 4,292,000 - Total Sources $ 3,127,184 $ 3,632,289 $ 3,707,500 $ 3,770,500 $ 4,292,000 Total Expenses Transfers Out 2,489,481 572,948 2,954,210 633,497 3,289,940 706,821 3,341,916 695,909 3,638,905 727,036 Total Uses $ 3,062,429 $ 3,587,707 $ 3,996,761 $ 4,037,825 $ 4,365,941 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 64,755 44,582 180 (289,261) $ (267,325) $ (73,941) Table of Contents ENVIRONMENTAL COMPLIANCE PURPOSE STATEMENT OBJECTIVES FY 2025 To ensure continuous implementation of pollution prevention control measures that contribute to cleaner air, surface water, and groundwater for our community. These operations keep the Town of Gilbert in compliance with federal, state, and county government guidelines. Prosperous Community  Educate Gilbert’s residents on best management practices for stormwater, air quality, and proper disposal of hazardous waste  Educate internal customers on pollution prevention through Town-owned facility inspections Exceptional Built Environment  Inspect stormwater infrastructure to assess the condition, identify problem areas, and increase the life of the material  Collect hazardous material from residents to avoid landfill and groundwater contamination by reuse or responsible disposal  Clean stormwater pipe to increase the lifespan of the infrastructure and mitigate flooding to keep the roads safe during storm events ACCOMPLISHMENTS FY 2024     Increased consistency in data and reporting to be in compliance with ADEQ MS4 Permit due to the addition of Stormwater Supervisor and Operations and Maintenance (O&M) Cleaning Crew positions Implemented an awning at the Household Hazardous Waste Facility loading dock that will increase ADEQ compliance and allow for longer material storage periods, increasing cost savings Continued to work on the Green Gilbert initiative with restaurants and businesses in Gilbert, certifying nine new businesses Increased storm line/storm structure cleaning and improved customer service due to the addition of the O&M Cleaning Crew as well as the combination cleaning truck Org Focus BUDGET NOTES The FY 2025 budget for Environmental Compliance increased due to stormwater infrastructure repair and maintenance costs. Additional routing software licenses are included in the FY 2025 budget for street cleaning. PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Inspect 416 Stormwater Structures Annually (4,992 per year) 3,326 4,157 4,992 4,992 4,992 Collect and Track Household Hazardous Waste Received from Residents (lbs) 611,308 593,701 623,052 602,504 602,504 Clean 7,000 ft of Stormwater Pipe Annually (84,000 per year) 28,743 28,110 35,793 84,000 84,000 Attend 15 Outreach Events Annually 14 15 15 15 15 Complete 160 Internal Facility Inspections Annually 211 171 183 160 160 181 Table of Contents ENVIRONMENTAL COMPLIANCE Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Administration Street Cleaning Storm Water 0.00 6.34 6.25 0.00 6.34 6.25 0.00 6.34 9.25 0.00 6.34 9.25 0.00 6.34 9.25 Total Personnel 12.59 12.59 15.59 15.59 15.59 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 65,980 953,113 869,029 18,246 70,242 1,067,717 1,044,625 25,936 76,380 957,070 2,046,710 374,380 76,380 1,004,653 1,909,131 131,380 95,460 1,068,175 1,531,770 489,820 $ 1,906,368 $ 2,208,520 $ 3,454,540 $ 3,121,544 $ 3,185,225 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 987,685 918,341 342 1,160,035 1,048,485 - 1,512,410 1,277,130 665,000 1,280,144 1,166,400 675,000 1,620,550 1,464,675 100,000 $ 1,906,368 $ 2,208,520 $ 3,454,540 $ 3,121,544 $ 3,185,225 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 4,655,652 - 5,415,177 16,000 6,805,000 - 7,510,000 - 7,505,000 - Total Sources $ 4,655,652 $ 5,431,177 $ 6,805,000 $ 7,510,000 $ 7,505,000 Total Expenses Transfers Out 1,906,368 2,781,811 2,208,520 2,954,343 3,454,540 3,753,264 3,121,544 3,012,463 3,185,225 3,491,904 Total Uses $ 4,688,179 $ 5,162,863 $ 7,207,804 $ 6,134,007 $ 6,677,129 Net Operating Result $ PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY Administration Street Cleaning Storm Water Non-Departmental Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses (32,527) $ 268,314 182 $ (402,804) $ 1,375,993 $ 827,871 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 $138.00 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 185 Exceptional Built Environment Table of Contents INTERNAL SERVICE FUNDS PERSONNEL BY DIVISION Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Fleet Maintenance Health Self Insurance Dental Self Insurance Workers' Compensation General Liability 26.00 0.00 0.00 1.00 0.00 30.00 0.00 0.00 1.00 1.00 31.00 1.00 0.00 1.00 1.00 31.00 1.00 0.00 1.00 1.00 33.00 1.00 0.00 1.00 1.00 27.00 32.00 34.00 34.00 36.00 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 9,233,064 25,234,697 1,393,770 2,658,307 - 10,698,596 26,140,688 1,354,226 2,830,620 4,016,721 11,089,160 22,674,470 1,520,000 3,201,450 4,357,690 11,884,472 25,135,171 1,501,590 3,712,125 4,750,003 13,279,150 29,115,320 1,575,000 3,849,290 5,546,900 $ 38,519,838 $ 45,040,851 $ 42,842,770 $ 46,983,361 $ 53,365,660 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 2,461,138 35,973,386 85,314 2,947,890 42,092,514 447 3,374,230 39,298,540 170,000 3,160,446 43,782,915 40,000 3,876,440 49,215,220 274,000 $ 38,519,838 $ 45,040,851 $ 42,842,770 $ 46,983,361 $ 53,365,660 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 37,120,896 3,300,000 45,850,320 2,237,300 44,588,490 - 47,185,000 - 52,339,000 - Total Sources $ 40,420,896 $ 48,087,620 $ 44,588,490 $ 47,185,000 $ 52,339,000 Total Expenses Transfers Out 38,519,838 300,000 45,040,851 377,175 42,842,770 411,539 46,983,361 300,000 53,365,660 1,631,132 Total Uses $ 38,819,838 $ 45,418,026 $ 43,254,309 $ 47,283,361 $ 54,996,792 Net Operating Result $ 1,601,058 $ 2,669,594 $ 1,334,181 $ Total Personnel EXPENSES BY DIVISION Fleet Maintenance Health Self Insurance Dental Self Insurance Workers' Compensation General Liability Total Expenses Total Expenses 186 (98,361) $ (2,657,792) Table of Contents FLEET MAINTENANCE PURPOSE STATEMENT OBJECTIVES FY 2025 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  Implement 2-5 of the recommended action items identified in the 3rd Party Fleet assessment  Revise performance measures and objectives for Fleet ACCOMPLISHMENTS FY 2024 BUDGET NOTES  Contractual costs have increased in FY 2025 due to the cost of fuel and parts, and the purchase of three new vehicle lifts. The personnel budget has increased due to the addition of FTEs for two Fleet Technicians.  Continued implementation of the new Fleet Management Information System (FMIS) Completed 3rd Party assessment and a targeted review of Fleet Operations Org Focus PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Technician Productivity Ratio 59.46% 69.00% 68.00% 70.00% >70.00% Total Number of Work Orders Processed 8,158 8,576 8,050 >8,000 >8,000 Scheduled vs Unscheduled Maintenance 57%/43% 68%/32% 25%/75% 70%/30% 70%/30% 995 1,058 1,120 >1,000 >1,000 Total Number of Vehicles/Equipment Supported 187 Table of Contents FLEET MAINTENANCE Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 26.00 30.00 31.00 31.00 33.00 26.00 30.00 31.00 31.00 33.00 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 9,233,064 10,698,596 11,089,160 11,884,472 13,279,150 $ 9,233,064 $ 10,698,596 $ 11,089,160 $ 11,884,472 $ 13,279,150 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 2,275,721 6,872,029 85,314 2,603,659 8,094,490 447 2,965,810 7,953,350 170,000 2,779,792 9,064,680 40,000 3,442,430 9,562,720 274,000 $ 9,233,064 $ 10,698,596 $ 11,089,160 $ 11,884,472 $ 13,279,150 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 9,634,174 - 11,621,128 36,000 11,575,000 - 12,540,000 - 13,356,000 - Total Sources $ 9,634,174 $ 11,657,128 $ 11,575,000 $ 12,540,000 $ 13,356,000 Total Expenses Transfers Out 9,233,064 300,000 10,698,596 344,155 11,089,160 411,539 11,884,472 300,000 13,279,150 331,132 Total Uses $ 9,533,064 $ 11,042,751 $ 11,500,699 $ 12,184,472 $ 13,610,282 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 101,110 614,377 188 74,301 355,528 (254,282) Table of Contents HEALTH SELF INSURANCE PURPOSE STATEMENT OBJECTIVES FY 2025 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. 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  Add a High Deductible Health Plan (HDHP) option ACCOMPLISHMENTS FY 2024     Minimal increase of 6% for health premiums Added biometric health screening for 336 participants Transitioned to new benefits broker Completed evaluation of benefits module in current Human Resources Information System (HRIS) Org Focus BUDGET NOTES Gilbert will offer an additional High Deductible plan for FY2025. Changes also include Family and Employee plus one options for each plan. Rate increases for the Preferred Plan and for the Banner plan were approved for FY2025. PERFORMANCE MEASURES Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Average Total Plan Cost (Expense per Participating Employee per Month) (Industry Average $1,486) $1,387 $1,388 $1,419 $1,449 <$1,486 Average Actual Total Premium per Employee per Month (Industry Average $380) $194 $204 $216 $226 <$380 Average Actual Town Premium Contribution per Employee per Month (Industry Average $958) $1,005 $1,055 $1,118 $1,184 <$958 Health Plan Participants 1,353 1,436 1,483 1,550 N/A Reserve in Excess of Established Incurred but Not Reported (IBNR) Claims $8.28M $5.14M $4.40M $4.00M $6.80M 189 Table of Contents HEALTH SELF INSURANCE PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Health Self Insurance 0.00 0.00 1.00 1.00 1.00 0.00 0.00 1.00 1.00 1.00 EXPENSES BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Health Self Insurance 25,234,697 26,140,688 22,674,470 25,135,171 29,115,320 $ 25,234,697 $ 26,140,688 $ 22,674,470 $ 25,135,171 $ 29,115,320 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 101,813 25,132,884 - 123,960 26,016,728 - 144,480 22,529,990 - 135,171 25,000,000 - 160,320 28,955,000 - $ 25,234,697 $ 26,140,688 $ 22,674,470 $ 25,135,171 $ 29,115,320 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 22,727,389 2,000,000 24,192,598 1,300 23,130,000 - 23,950,000 - 27,060,000 - Total Sources $ 24,727,389 $ 24,193,898 $ 23,130,000 $ 23,950,000 $ 27,060,000 Total Expenses Transfers Out 25,234,697 - 26,140,688 - 22,674,470 - 25,135,171 - 29,115,320 - Total Uses $ 25,234,697 $ 26,140,688 $ 22,674,470 $ 25,135,171 $ 29,115,320 Net Operating Result $ Total Personnel Total Expenses Total Expenses (507,308) $ (1,946,790) $ 190 455,530 $ (1,185,171) $ (2,055,320) Table of Contents DENTAL SELF INSURANCE PURPOSE STATEMENT OBJECTIVES FY 2025 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  Maintain minimum fund balance BUDGET NOTES ACCOMPLISHMENTS FY 2024    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 Offered onsite mobile dental services Org Focus Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Average Total Plan Cost (Expense per Participating Employee per Month) (Industry Average $62 to $95) $80 $80 $83 $80 <$95 Average Actual Premium per Employee per Month (Industry Average $34) $17 $16 $16 $15 <$34 Average Actual Town Premium Contribution per Employee per Month (Industry Average $42) $69 $67 $67 $65 <$42 Dental Plan Participants 1,377 1,443 1,490 1,500 N/A Reserve in Excess of Established Incurred but Not Reported (IBNR) Claims $1.36M $1.34M $1.00M $1.00M $380.00K PERFORMANCE MEASURES 191 Table of Contents DENTAL SELF INSURANCE PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 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 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,393,770 1,354,226 1,520,000 1,501,590 1,575,000 $ 1,393,770 $ 1,354,226 $ 1,520,000 $ 1,501,590 $ 1,575,000 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 1,393,770 - 1,354,226 - 1,520,000 - 1,501,590 - 1,575,000 - $ 1,393,770 $ 1,354,226 $ 1,520,000 $ 1,501,590 $ 1,575,000 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 1,406,581 - 1,460,073 - 1,325,000 - 1,385,000 - 1,380,000 - Total Sources $ 1,406,581 $ 1,460,073 $ 1,325,000 $ 1,385,000 $ 1,380,000 Total Expenses Transfers Out 1,393,770 - 1,354,226 - 1,520,000 - 1,501,590 - 1,575,000 - Total Uses $ 1,393,770 $ 1,354,226 $ 1,520,000 $ 1,501,590 $ 1,575,000 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 12,811 105,847 192 (195,000) $ (116,590) $ (195,000) Table of Contents WORKERS’ COMPENSATION PURPOSE STATEMENT OBJECTIVES FY 2025 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 2024   Completed Ergonomics Training Implemented Safety Hotline for anonymous tips 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 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target OSHA Recordable Injuries 169 160 128 150 <150 Lost Days Due to Injury 612 600 570 600 <600 PERFORMANCE MEASURES 193 Table of Contents WORKERS’ COMPENSATION PERSONNEL BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Workers' Compensation 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 2,658,307 2,830,620 3,201,450 3,712,125 3,849,290 $ 2,658,307 $ 2,830,620 $ 3,201,450 $ 3,712,125 $ 3,849,290 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 83,604 2,574,703 - 83,600 2,747,020 - 122,040 3,079,410 - 104,769 3,607,356 - 118,790 3,730,500 - $ 2,658,307 $ 2,830,620 $ 3,201,450 $ 3,712,125 $ 3,849,290 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 3,352,752 1,300,000 4,540,908 - 4,210,000 - 4,300,000 - 4,650,000 - Total Sources $ 4,652,752 $ 4,540,908 $ 4,210,000 $ 4,300,000 $ 4,650,000 Total Expenses Transfers Out 2,658,307 - 2,830,620 33,020 3,201,450 - 3,712,125 - 3,849,290 1,300,000 Total Uses $ 2,658,307 $ 2,863,640 $ 3,201,450 $ 3,712,125 $ 5,149,290 Net Operating Result $ 1,994,445 $ 1,677,268 $ 1,008,550 $ $ Total Personnel EXPENSES BY ACTIVITY Workers' Compensation Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS 194 587,875 (499,290) Table of Contents GENERAL LIABILITY PURPOSE STATEMENT OBJECTIVES FY 2025 The purpose of the General Liability Trust Fund is to provide funding for all costs related to the management and administration 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 ACCOMPLISHMENTS FY 2024 BUDGET NOTES  Ensure adequate funding for the Risk Management Trust Fund to pay claims related expenses and meet ARS 11-981 requirements Org Focus Costs for liability insurance have increased for FY 2025. Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target Number of Settlement Payments Made N/A 95 100 120 N/A Dollar Value of Settlement Payments Made N/A $422,265 $600,000 $700,000 N/A Number of Other Payments Made related to Settlements (Legal and Other Professional services) N/A 152 240 300 N/A Dollar Value of Other Payments Made Related to Settlements (Legal and Other Professional services) N/A $311,567 $375,000 $450,000 N/A PERFORMANCE MEASURES 195 Table of Contents GENERAL LIABILITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 General Liability 0.00 1.00 1.00 1.00 1.00 Total Personnel 0.00 1.00 1.00 1.00 1.00 Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 - 4,016,721 4,357,690 4,750,003 5,546,900 - $ 4,016,721 $ 4,357,690 $ 4,750,003 $ 5,546,900 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 - 136,671 3,880,050 - 141,900 4,215,790 - 140,714 4,609,289 - 154,900 5,392,000 - - $ 4,016,721 $ 4,357,690 $ 4,750,003 $ 5,546,900 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 - 4,035,613 2,200,000 4,348,490 - 5,010,000 - 5,893,000 - - $ 6,235,613 $ 4,348,490 $ 5,010,000 $ 5,893,000 - 4,016,721 - 4,357,690 - 4,750,003 - 5,546,900 - $ 4,750,003 $ 5,546,900 PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY General Liability Total Expenses $ Actual FY 2022 EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses $ Actual FY 2022 OPERATING RESULTS Total Revenues Transfers In Total Sources $ Total Expenses Transfers Out Total Uses $ - $ 4,016,721 $ 4,357,690 Net Operating Result $ - $ 2,218,892 $ 196 (9,200) $ 259,997 $ 346,100 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 199 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, 2024 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 $ 64,089,599 8,694,624 898,995 82,368,592 50,163,978 1,574,880 1,439,259 15,102,474 1,084,376 Total Fund Balance $ 225,416,777 Based on budgeted revenues and expenditures for FY 2025, 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 $ 15,330,301 8,058,444 206,995 36,982,907 4,288,687 8,380 1,574,259 10,339,203 67,546 Total Fund Balance $ 76,856,722 200 Table of Contents REPLACEMENT FUNDS GENERAL REPLACEMENT FUND Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 383,896 14,300,000 1,104,546 32,926,450 50,000 22,300,000 645,000 22,300,000 200,000 11,100,000 Total Sources $ 14,683,896 $ 34,030,996 $ 22,350,000 $ 22,945,000 $ 11,300,000 Total Expenses Transfers Out 1,731,341 10,977,138 6,011,065 8,644,741 11,261,960 37,177,931 5,645,800 2,225,896 21,048,150 39,011,148 Total Uses $ 12,708,479 $ 14,655,806 $ 48,439,891 7,871,696 $ 60,059,298 Net Operating Result $ $ 19,375,190 $ (26,089,891) $ 15,073,304 $ (48,759,298) STREETS REPLACEMENT FUND Actual FY 2022 Total Revenues Transfers In Total Sources 1,975,417 Actual FY 2023 68,912 670,000 $ Total Expenses Transfers Out 738,912 Budget FY 2024 193,499 670,000 $ 272,153 - 863,499 $ Projected FY 2024 20,000 670,000 $ 98,324 - 690,000 Budget FY 2025 50,000 670,000 $ 907,860 - 720,000 50,000 670,000 $ 93,360 - 720,000 1,356,180 - Total Uses $ 272,153 $ 98,324 $ 907,860 $ 93,360 $ 1,356,180 Net Operating Result $ 466,759 $ 765,175 $ (217,860) $ 626,640 $ (636,180) AMBULANCE SERVICE REPLACEMENT FUND Actual FY 2022 Total Revenues Transfers In Total Sources Actual FY 2023 562 176,000 $ Total Expenses Transfers Out 176,562 Budget FY 2024 5,321 350,000 $ - 355,321 Projected FY 2024 300,000 $ 591,239 - 300,000 300,000 $ 892,000 - Total Uses $ - $ 591,239 Net Operating Result $ 176,562 $ (235,918) $ $ 892,000 Budget FY 2025 300,000 200,000 $ $ (592,000) $ 200,000 892,000 - - $ 892,000 300,000 $ (692,000) WATER REPLACEMENT FUND Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 1,320,427 15,638,528 2,284,866 16,038,098 300,000 16,815,000 1,000,000 16,815,000 500,000 41,815,000 Total Sources $ 16,958,955 $ 18,322,964 $ 17,115,000 $ 17,815,000 $ 42,315,000 Total Expenses Transfers Out 23,312 12,886,111 149,151 11,015,289 2,964,500 72,468,905 1,964,500 24,668,229 3,110,300 84,590,385 Total Uses $ 12,909,423 $ 11,164,440 $ 75,433,405 $ 26,632,729 $ 87,700,685 Net Operating Result $ $ $ (58,318,405) $ (8,817,729) $ (45,385,685) 4,049,532 7,158,524 201 Table of Contents REPLACEMENT FUNDS WASTEWATER REPLACEMENT FUND Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 594,164 10,200,000 1,529,320 14,400,000 200,000 14,400,000 600,000 14,400,000 200,000 16,400,000 Total Sources $ 10,794,164 $ 15,929,320 $ 14,600,000 $ 15,000,000 $ 16,600,000 Total Expenses Transfers Out 1,043,753 8,166,038 1,091,766 21,219,104 4,093,220 68,682,283 4,302,720 10,877,659 4,612,060 57,863,231 $ 72,775,503 $ 15,180,379 $ 62,475,291 Total Uses $ 9,209,791 $ 22,310,870 Net Operating Result $ 1,584,373 $ (6,381,550) $ (58,175,503) $ SOLID WASTE RES REPLACEMENT FUND Actual FY 2022 Actual FY 2023 Budget FY 2024 Total Revenues Transfers In 107,247 1,345,000 103,574 1,500,000 8,000 1,500,000 Total Sources $ Total Expenses Transfers Out 1,452,247 $ 2,041,119 - 1,603,574 418,686 - Total Uses $ 2,041,119 $ 418,686 Net Operating Result $ (588,872) $ 1,184,888 SOLID WASTE COMM REPLACEMENT FUND Actual FY 2022 Total Revenues Transfers In Total Sources Total Expenses Transfers Out 415,948 $ - 444,309 4,664,500 60,000 1,500,000 $ $ Budget FY 2024 2,000 430,000 $ 356,316 - 432,000 $ 924,010 - 356,316 $ 924,010 Net Operating Result $ 415,948 $ 87,993 $ (492,010) $ ENVIRO COMPLIANCE REPLACEMENT FUND Actual FY 2022 Actual FY 2023 Budget FY 2024 Total Revenues Transfers In 71,943 2,500,000 286,750 2,500,000 5,000 2,500,000 Total Expenses Transfers Out 18,680 3,258 2,786,750 $ 20,400 15,001 Total Uses $ 21,938 $ 35,401 Net Operating Result $ 2,550,005 $ 2,751,349 202 $ 4,324,500 2,505,000 $ 4,031,916 460,000 5,000 430,000 $ 624,010 $ 300,000 (164,010) $ 135,000 Budget FY 2025 200,000 2,500,000 $ 435,000 300,000 - Projected FY 2024 500,000 3,531,916 $ Budget FY 2025 624,010 - $ $ 3,112,000 2,758,000 4,324,500 - 30,000 430,000 - 2,571,943 $ Projected FY 2024 $ $ 1,560,000 8,000 2,750,000 3,112,000 - Total Uses Total Sources Budget FY 2025 $ (3,156,500) $ (1,552,000) $ (1,566,500) 44,309 400,000 $ 1,508,000 Projected FY 2024 4,664,500 - Actual FY 2023 50,948 365,000 $ $ (180,379) $ (45,875,291) 2,700,000 20,000 2,500,000 $ 100,000 3,473 $ 103,473 $ (1,526,916) $ 2,596,527 2,520,000 788,000 6,495,271 $ 7,283,271 $ (4,763,271) Table of Contents REPLACEMENT FUNDS FLEET MAINTENANCE REPLACEMENT FUND Actual FY 2022 Total Revenues Transfers In Total Sources Actual FY 2023 7,827 300,000 $ Total Expenses Transfers Out 307,827 Budget FY 2024 33,686 300,000 $ 94,438 2,064 333,686 Projected FY 2024 3,500 300,000 $ 252,118 218,674 303,500 15,000 300,000 $ 409,000 1,226,631 315,000 $ 96,502 $ 470,792 $ 314,672 Net Operating Result $ 211,325 $ (137,106) $ (1,332,131) $ 328 203 1,635,631 3,500 300,000 $ 309,000 5,672 Total Uses $ Budget FY 2025 303,500 213,000 1,107,330 $ 1,320,330 $ (1,016,830) Table of Contents 204 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. 207 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. Bed Tax – Is a tax collected from the business of operating a hotel, motel, vacation rental, or similar accommodations. The first 2% of Bed Tax (beginning after the base retail rate) is unrestricted and can be used for general town operations. Bed tax above 2% must be used exclusively by the city or town for the promotion of tourism, ARS §9-500.06. 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, 2025, based on the anticipated revenue and expenditures, including transfers, for FY 2025. Estimated Estimated Starting Ending Balance 707,111 Revenue Expense Balance 58,112,870 58,112,871 $ Grants $ CDBG/HOME $ 15,714 4,557,720 4,557,722 $ 15,712 Street Light Improvement $ (139,335) 2,228,500 2,123,500 $ (34,335) Parkway Improvement $ 203,610 1,088,230 1,236,170 $ 55,670 Police Impound $ 129,176 250,000 252,510 $ 126,666 Ambulance Service $ 1,093,712 6,935,000 7,245,420 $ 783,292 Other Special Revenue $ 4,845,633 3,922,380 6,683,570 $ 2,084,443 Traffic Signal SDF $ 13,992,309 1,015,000 7,911,267 $ 7,096,042 Police SDF $ 2,902,849 1,300,000 8,334,703 $ (4,131,854) Fire SDF $ (7,569,460) 1,000,000 3,375,010 $ (9,944,470) Parks and Recreation SDF $ 38,796,488 5,050,000 18,540,311 $ 25,306,177 Road Maintenance SDF $ 11,611,588 3,020,000 34,663,027 $ (20,031,439) Water SDF $ (61,063) 20,000,000 50,299,576 $ (30,360,639) Water Resource Fee $ (13,531,209) 3,500,000 1,343,690 $ (11,374,899) Wastewater SDF - Neely $ 1,828,284 100,000 1,716,858 $ 211,426 Wastewater SDF - Greenfield $ 7,308,467 2,020,000 13,555,610 $ (4,227,143) 208 707,110 Table of Contents SPECIAL REVENUE FUNDS Actual FY 2022 Actual FY 2023 Budget FY 2024 Total Revenues Transfers In 2,646,319 - 2,631,120 14,000 32,913,020 - 3,228,320 - 58,112,870 - Total Sources $ 2,646,319 $ 2,645,120 $ 32,913,020 $ 3,228,320 $ 58,112,870 Total Expenses Transfers Out 687,874 1,958,840 1,948,976 606,315 6,381,140 26,517,765 1,352,278 1,258,337 27,332,300 30,780,571 Total Uses $ 2,646,714 $ 2,555,291 $ 32,898,905 $ 2,610,615 $ 58,112,871 Net Operating Result $ $ $ $ GRANTS (395) $ 89,829 Projected FY 2024 14,115 617,705 Budget FY 2025 CDBG/HOME FUNDS Actual FY 2022 Actual FY 2023 Budget FY 2024 Total Revenues Transfers In 2,398,259 - 1,554,716 - 2,756,670 - 1,164,234 - Total Sources $ 2,398,259 $ 1,554,716 2,756,670 $ 1,164,234 Total Expenses Transfers Out 1,229,687 1,168,738 1,449,591 108,041 1,919,890 836,777 1,063,780 100,454 Total Uses $ 2,398,425 $ 1,557,632 $ 2,756,667 $ 1,164,234 $ 4,557,722 Net Operating Result $ (2,916) $ 3 $ $ (2) (166) $ $ Projected FY 2024 (1) - SPECIAL DISTRICTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Total Revenues Transfers In 2,722,155 - 3,007,104 - 2,879,980 - 2,748,249 - Total Sources $ 2,722,155 $ 3,007,104 2,879,980 $ 2,748,249 Total Expenses Transfers Out 2,766,293 - 2,917,850 - 3,255,980 - 3,208,282 - Total Uses $ 2,766,293 $ 2,917,850 $ 3,255,980 $ 3,208,282 Net Operating Result $ $ (376,000) $ Actual FY 2022 POLICE IMPOUND Total Revenues Transfers In Total Sources (44,138) $ Actual FY 2023 87,812 75,000 $ Total Expenses Transfers Out 162,812 89,254 $ $ 137,710 12,818 202,018 175,915 19,600 240,000 $ Budget FY 2025 3,316,730 $ 209,960 15,000 3,316,730 3,359,670 - $ 3,359,670 (460,033) $ (42,940) Budget FY 2025 130,000 150,000 $ 4,557,720 2,192,490 2,365,232 Projected FY 2024 90,000 150,000 $ 4,557,720 - Projected FY 2024 Budget FY 2024 102,018 100,000 Budget FY 2025 280,000 100,000 150,000 $ 174,102 22,000 250,000 222,510 30,000 Total Uses $ 150,528 $ 195,515 $ 224,960 $ 196,102 $ 252,510 Net Operating Result $ 12,284 $ 6,503 $ 15,040 $ 83,898 $ (2,510) 209 Table of Contents SPECIAL REVENUE FUNDS AMBULANCE SERVICE Actual FY 2022 Actual FY 2023 Budget FY 2024 Total Revenues Transfers In 4,369,812 - 6,042,229 47,000 7,000,000 - 5,600,000 - Total Sources $ 4,369,812 $ 6,089,229 7,000,000 $ 5,600,000 Total Expenses Transfers Out 4,005,970 204,500 5,306,349 757,564 6,027,380 680,000 5,416,798 680,000 Total Uses $ 4,210,470 $ 6,063,913 $ 6,707,380 $ 6,096,798 Net Operating Result $ $ $ 292,620 159,342 25,316 $ Projected FY 2024 $ 6,935,000 $ 6,935,000 6,625,420 620,000 $ 7,245,420 (496,798) $ (310,420) OTHER SPECIAL REVENUE Actual FY 2022 Actual FY 2023 Budget FY 2024 Total Revenues Transfers In 3,490,188 - 3,288,149 - 3,135,520 - 1,887,320 - Total Sources $ 3,490,188 $ 3,288,149 3,135,520 $ 1,887,320 Total Expenses Transfers Out 804,690 - 1,535,359 - 3,279,160 1,479,000 2,227,063 1,940,700 $ 4,167,763 $ Budget FY 2025 Projected FY 2024 Budget FY 2025 3,922,380 $ 3,922,380 5,204,570 1,479,000 Total Uses $ 804,690 $ 1,535,359 $ 4,758,160 $ 6,683,570 Net Operating Result $ 2,685,498 $ 1,752,790 $ (1,622,640) $ (2,280,443) $ (2,761,190) SYSTEM DEVELOPMENT FEES Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 32,565,615 1,335,661 26,962,685 5,000,000 19,150,000 20,000,000 20,400,000 20,000,000 22,005,000 15,000,000 Total Sources $ 33,901,276 $ 31,962,685 $ 39,150,000 $ 40,400,000 $ 37,005,000 Total Expenses Transfers Out 461,248 31,589,884 387,650 27,713,695 1,412,060 91,578,969 242,060 33,098,539 229,660 139,510,392 Total Uses $ 32,051,132 $ 28,101,345 $ 92,991,029 $ 33,340,599 $ 139,740,052 Net Operating Result $ 1,850,144 $ 3,861,340 $ (53,841,029) $ 7,059,401 $(102,735,052) 210 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 2025 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  Award of construction bid for phase 1 of the Advocacy Center (MF2490)  Award of GMP 5 for North Water Treatment Plant (NWTP) Expansion and Reconstruction (WA1589)  Achieve 40% completion of construction on bridge phase for Ocotillo Rd - Greenfield to Higley (ST0540)  Reopen Water Tower Plaza in Winter 2024  Begin construction for 12 transportation bond projects  Award GMP 3 to equip seven wells from the wells program to effectively and strategically provide for current and future drinking water demands  Complete design for Queen Creek Wash Crossing at Higley (PR1327) ACCOMPLISHMENTS FY 2024     Completed the Dispatch Center remodel (MF2480) GMP 4 awarded for North Water Treatment Plant (NWTP) Expansion and Reconstruction (WA1589) Awarded construction on Ocotillo Bridge phase of project (ST0540) Began construction/design for 31 transportation bond projects BUDGET NOTES In FY 2024, an Administrative Assistant position is split between Engineering and CIP. For FY 2025, an additional .50 Administrative Assistant FTE was approved which will allow both departments to have a dedicated Administrative Assistant. Onetime costs of approximately $342,000 are included in FY 2025 CIP Administration budget for cost estimation services, software integrations, training, and carryforwards from FY 2024. Org Focus Actual FY 2022 Actual FY 2023 Projected FY 2024 Expected FY 2025 Target New Projects Scoped and Cost Estimated 83 105 82 63 As Needed New Contracts Issued 100 80 172 180 As Needed Total Investment in Capital Projects (in Millions) $100 $120 $180 $240 $160 Manage Active Projects 149 155 168 200 As Needed PERFORMANCE MEASURES 213 Table of Contents OTHER CAPITAL FUNDS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Capital Projects Admin 14.90 17.90 19.90 19.90 20.40 Total Personnel 14.90 17.90 19.90 19.90 20.40 EXPENSES BY ACTIVITY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Capital Projects Admin CIP Contingency GO Bond Proceeds MPC - Water System Redevelopment CIP Streets CIP Traffic Control CIP Parks and Recreation CIP Municipal Facilities CIP Water CIP Wastewater CIP Storm Water CIP 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 2,511,864 48,033,215 1,646,050 24,193,624 2,782,318 3,493,089 18,804,515 10,503,810 24,183,224 179,384 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 3,095,601 45,765,803 1,832,534 23,684,373 2,441,875 1,182,113 14,476,026 12,204,204 11,296,063 100,776 3,988,430 100,000,000 568,465,005 77,700,915 453,003,128 33,809,978 91,852,463 107,386,007 155,570,316 76,929,898 24,096,625 $116,176,869 $136,331,093 $ 1,467,546,360 $116,079,368 $ 1,692,802,765 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 1,900,043 3,070,693 111,206,133 2,291,159 2,994,292 131,045,642 3,234,640 106,985,410 1,357,326,310 2,729,965 1,521,444 111,827,959 3,386,400 121,946,675 1,567,469,690 Total Expenses $116,176,869 $136,331,093 $ 1,467,546,360 $116,079,368 $ 1,692,802,765 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 734,629,371 97,551,795 43,015,128 85,804,612 334,021,310 822,812,269 46,459,601 67,217,964 441,392,430 1,020,349,330 Total Sources $832,181,166 $128,819,740 $ 1,156,833,579 $113,677,565 $ 1,461,741,760 Total Expenses Transfers Out 116,176,869 27,660,862 136,331,093 29,702,319 1,467,546,360 446,099,506 116,079,368 26,733,915 1,692,802,765 540,980,274 Total Uses $143,837,731 $166,033,412 $ 1,913,645,866 $142,813,283 $ 2,233,783,039 Net Operating Result $688,343,435 $ (37,213,672) $ (756,812,287) $ (29,135,718) $ (772,041,279) PERSONNEL BY ACTIVITY Total Expenses 214 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 2025 projects. Following each summary and map, descriptions of each project that are included in the FY 2025 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. 215 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. 216 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 2025 - 2034 Capital Improvement Plan was adopted on June 4, 2024. Only the first year of the plan (FY 2025) 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 2025 are found in the pages that follow. Capital Expenses (1,000s): Streets Improvements Total $ 1,386,390 Prior Years $ 100,525 FY 2025 $ FY 2026 453,003 $ 43,922 FY 2027 $ 5,986 FY 2028 $ 542,316 FY 2029 $ 108,398 Years 6-10 Beyond 10 $ $ 132,240 - Traffic Control Improvements 164,239 5,641 33,811 35,199 2,921 25,200 11,002 50,465 - Municipal Facilities Improvements 766,956 118,937 107,386 303,651 12,203 40,929 12,538 90,259 81,053 Redevelopment Improvements 228,468 11,465 77,701 159 44,279 61,817 510 32,537 - Storm Water Improvements 72,774 290 24,097 1,268 1,917 34,327 10,875 - - 1,755,305 159,109 724,038 123,318 73,654 60,247 89,268 515,509 10,162 643,293 79,471 76,930 84,423 194,081 111,003 17,660 79,725 - 1,370,651 3,764 91,854 347,605 133,396 84,082 43,979 439,030 226,941 479,202 $ 1,588,820 294,230 $ 1,339,765 Water Improvements Wastewater Improvements Parks and Recreation Improvements Total Capital Expenses $ 6,388,076 $ $ 217 939,545 $ 468,437 $ 959,921 $ $ 318,156 Table of Contents CAPITAL IMPROVEMENT PLAN SUMMARY Capital Sources: (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 2027 WRMPC (WW) 31,123 - - - 24,052 7,071 - - - 2027 WRMPC (WW R&R) 99,969 - - - 31,179 44,034 12,378 12,378 - 2009 PFMPC Bonds 14,496 14,496 - - - - - - - 2022 WRMPC (Water SDF) 173,598 32,648 140,950 - - - - - - 2022 WRMPC (Water) 157,935 22,489 115,322 20,124 - - - - - 2007 WRMPC Bonds 13 13 - - - - - - - WRMPC - Intergov Contrib 3,544 67 3,477 - - - - - - 2016 WRMPC Bonds (SDF) 1,136 1,136 - - - - - - - 2022 WRMPC (WR SDF) 18,587 - 18,587 - - - - - - 2022 WRMPC (Water R&R) 407,769 63,716 303,575 40,478 - - - - - 1 1 - - - - - - - 2,314 2,314 - - - - - - - 2001 GO Bonds 02-03 2006 GO Bonds 08 2007 GO Bonds 08 3,354 3,354 - - - - - - 2017 GO Bonds 22,249 22,249 - - - - - - - Potential WRMPC (WR SDF) 42,338 - - 18,913 23,425 - - - - 2026 PFMPC Bonds 676,632 - - 496,030 109,285 71,317 - - 2020 GO Pub Safety Bonds 65,454 65,454 - - - - - - - 2022 GO Bonds (Transport) 520,332 17,767 468,056 34,509 - - - - - 26/28 Potential StreetBond 846,429 - - - - 589,091 81,316 176,022 - 30/32 Potential Parks Bond 243,202 - - - - - - 243,202 - Maricopa County 1,410 - 1,410 - - - - - - State Funds 7,900 7,900 - - - - - - - State Grant 3,061 61 3,000 - - - - - Federal Funds 25,984 1,803 24,181 - - - - - - Federal Grant 3,600 - 3,600 - - - - - - CDBG 5,010 2,135 2,365 - - - 510 - - MAG RTP Arterial Fund 41,392 29,872 10,513 1,007 - - - - - MAG Revolving Fund 9,228 (2,323) 12,558 (1,007) - - - - - Potential MAG Extension 68,229 - - - - 36,770 31,459 - - Intergovernmental 28,700 452 28,248 - - - - - - Developer Contribution 41,688 5,853 94 2,909 17,974 14,858 - - - 19 19 - - - - - - - Salt River Project City of Chandler 3,946 - - - - 3,946 - - - CIP Outside Sources 14,055 5,295 2,757 522 - - - - 5,481 CIP O/S Revolving Fund 5,445 2,629 2,097 (522) - 1,241 - - - City of Mesa 8,573 - - - - 8,573 - - - General Repl Fund 251,967 1,570 39,012 30,924 11,043 8,765 6,127 73,473 81,053 Water Repl Fund 571,776 7,890 64,500 8,395 13,220 36,330 41,847 399,594 - Wastewater Repl Fund 197,207 63,804 57,864 26,114 12,903 9,501 1,388 25,633 - Env. Compliance Repl Fund 8,262 22 6,495 1,268 477 - - - Fleet Repl Fund 1,339 232 1,107 - - - - - - General Fund (CIP) 91,618 - 15,799 7,369 3,708 3,708 41,505 19,529 - General Fund 210,218 33,231 67,918 10,687 6,126 2,120 1,544 83,111 5,481 Water Fund 188,540 11,279 35,241 15,113 19,920 27,191 12,402 57,232 10,162 Wastewater Fund 76,027 8,245 16,143 12,664 4,513 5,229 3,894 25,339 - Solid Waste - Residential 9,984 936 1,389 - 318 - 7,341 - - Solid Waste - Commercial 193 11 15 - 167 - - - - Roadway and Maint. Fund 91,495 5,425 23,389 3,564 19,106 13,824 1,916 24,271 - 34 3 31 - - - - - - Env. Compliance Fund Fleet Fund 19,177 268 626 - 1,480 5,928 10,875 - - Police SDF 36,061 1,544 8,060 26,419 - 19 - 19 - Fire SDF 5,316 - 1,500 3,778 - 19 - 19 - Park SDF 106,990 11 15,693 76,009 11,239 4,019 - 19 - Signal SDF 46,079 2,946 7,912 32,083 - 2,098 - 1,040 - Water SDF 172,790 2,137 35,745 26,833 12,439 7,974 29,121 58,541 Water Resources SDF 38,240 18,605 - - 6,533 6,551 6,533 18 - Greenfield Wastewater SDF 184,509 8,856 9,928 44,578 101,715 15,684 - 3,748 - Neely Wastewater SDF 35,336 1,311 1,717 744 3,410 15,348 - 12,806 - Future Growth Funding 106,664 - - - - - - 106,664 - Roads SDF 66,653 7,097 34,663 - - 18,712 4,074 2,107 - Private Fund 49,205 - - - 34,205 - - 15,000 - 30 30 - - - - - - - 215,979 - - - - - - - 215,979 Investment Income Unidentified Miscellaneous Total Sources 7,672 $ 6,388,076 4,349 $ 479,202 3,283 $ 1,588,820 40 $ 218 939,545 $ 468,437 $ 959,921 $ - - 294,230 $ 1,339,765 $ 318,156 Table of Contents CAPITAL IMPROVEMENT PLAN SUMMARY 219 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 2026-2029 expense operating impacts are shown by project type below. There are no operating impacts shown in FY 2025 as these costs are included in the departmental operating budgets. Operation and Maintenance Impact (1,000s): FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Total 201 201 201 208 Streets Improvements - Traffic Control Improvements - 12 15 15 15 57 Municipal Facilities Improvements - 1,863 2,175 8,090 8,090 20,218 Redevelopment Improvements - 42 43 43 197 325 Storm Water Improvements - 120 120 120 120 480 Water Improvements - 372 2,652 2,652 2,652 8,328 Wastewater Improvements - 87 479 484 484 1,534 Parks and Recreation Improvements - 2,221 7,509 7,883 13,078 30,691 4,918 $ 13,194 $ 19,488 $ 24,844 $ 62,444 Total Net Additional Operating Cost $ - $ 811 The operating impacts by expense type and anticipated revenue are shown below: Operation and Maintenance Impact (1,000s): FY 2026 FY 2027 FY 2028 FY 2029 Personnel FY 2025 - 1,902 4,017 9,658 10,647 26,224 Contractual Services - 1,089 4,533 4,681 6,481 16,784 Supplies - 1,205 3,296 3,671 5,438 13,610 Utilities - 721 1,346 1,464 2,264 5,795 Insurance - 1 2 14 14 31 $ 13,194 $ 19,488 $ 24,844 $ 62,444 $ $ $ $ Total O&M Impact $ - $ 4,918 Total Revenue $ - $ - Operating Impacts by Project Type 220 - - - - Table of Contents 221 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) Project # Project Name 2001 GO Bonds 02‐03 Santan Vista Trail Imp Phase 3 PR0850 Total 2001 GO Bonds 02‐03 2006 GO Bonds 08 ST1120 Val Vista Dr ‐ Appleby to Merlot 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 Total 2007 GO Bonds 08 2007 WRMPC Bonds WA0880 Site 32 Well Total 2007 WRMPC Bonds 2009 PFMPC Bonds MF0400 Public Safety Training Facility Total 2009 PFMPC Bonds 2016 WRMPC Bonds (SDF) WA1230 Site 20 Reservoir Construction Total 2016 WRMPC Bonds (SDF) 2017 GO Bonds RD1210 Phoenix Avenue Pedestrian Mall 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 ST1600 Railroad Crossings Improvements ST1720 Val Vista Lakes Improvements ST1770 Guadalupe Rd ‐ Arizona to McQueen ST1860 Gilbert and Warner Intersection Total 2017 GO Bonds 2020 GO Pub Safety Bonds MF0400 Public Safety Training Facility Total 2020 GO Pub Safety Bonds 2022 GO Bonds (Transport) Marathon Trail Crossing at Pecos PR1314 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 Gilbert Road Multiuse Path PR1340 PR1342 Regional Park Drive Extension RD1190 Parking Garage 3 RD1210 Phoenix Avenue Pedestrian Mall RD2130 Ash Street Re‐Alignment RD2190 Vaughn Ventilator RD2220 Gilbert Road Median Improvements RD2270 Veterans Memorial Pedestrian Bridge ST0540 Ocotillo Rd ‐ Greenfield to Higley ST0980 Higley Rd ‐ Riggs to Stacey ST0990 Ocotillo Rd ‐ 148th to Greenfield ST1140 Lindsay Rd ‐ Queen Creek to Ocotillo ST1180 Warner Rd ‐ Power to East of Recker ST1200 Power Rd ‐ Guadalupe to SR202 ST1320 Elliot and Gilbert Intersection ST1600 Railroad Crossings Improvements ST1620 Mesquite St ‐ Lindsay to Val Vista ST1720 Val Vista Lakes Improvements ST1770 Guadalupe Rd ‐ Arizona to McQueen 222 Prior Years FY 2025 FY 2026 $ 1 1 $ 1 1 $ ‐ ‐ $ ‐ ‐ $ 2,314 2,314 $ 2,314 2,314 $ ‐ ‐ $ ‐ ‐ $ 246 1,973 1,135 3,354 $ 246 1,973 1,135 3,354 $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ 13 13 $ 13 13 $ ‐ ‐ $ ‐ ‐ $ 14,496 14,496 $ 14,496 14,496 $ ‐ ‐ $ ‐ ‐ $ 1,136 1,136 $ 1,136 1,136 $ ‐ ‐ $ ‐ ‐ $ 24 1,806 4,059 1,404 4,819 66 3,893 210 554 5,333 81 22,249 $ 24 1,806 4,059 1,404 4,819 66 3,893 210 554 5,333 81 22,249 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 65,454 65,454 $ 65,454 65,454 $ ‐ ‐ $ ‐ ‐ 1,383 1,336 1,077 705 270 2,681 2,084 5,732 9,493 7,119 9,192 38,871 3,566 25 84,996 17,704 34,684 9,636 10,992 21,962 19 2,335 15,494 81,885 5,182 ‐ ‐ 21 12 6 ‐ ‐ ‐ ‐ ‐ ‐ 1,065 ‐ ‐ ‐ ‐ 3,305 719 18 3 8 14 715 472 2,205 1,383 1,336 1,056 693 264 2,681 2,084 5,732 9,493 7,119 9,192 37,806 3,566 25 84,996 11,393 31,379 8,917 10,974 16,694 11 2,321 14,779 61,766 2,977 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6,311 ‐ ‐ ‐ 5,265 ‐ ‐ ‐ 19,647 ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2028 FY 2027 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 Beyond 10 Yrs FY 2034 $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 223 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget Prior (1,000's) Years FY 2025 FY 2026 ‐ 12,918 ‐ 12,918 2,586 2,586 ‐ ‐ 12,061 ‐ 12,061 ‐ ‐ 12,910 ‐ 12,910 8 1,616 ‐ 1,624 1,406 71 1,335 ‐ 5,575 100 5,475 ‐ 7,211 6 7,205 ‐ 13,616 ‐ 13,616 ‐ 5,018 262 4,756 ‐ 6,087 348 5,739 ‐ 15,776 ‐ 15,776 ‐ 18,336 4,015 14,321 ‐ ‐ ‐ 170 170 16,376 ‐ 16,376 ‐ 20,239 1,808 15,315 3,116 $ 520,332 $ 17,767 $ 468,056 $ 34,509 Project # ST1800 ST1840 ST1870 ST1910 ST1960 ST1970 ST2010 ST2105 ST2115 ST2116 ST2117 ST2127 ST2130 ST2133 SW0122 TS1940 Project Name Cooper Rd ‐ Encinas to Baseline Cooley Station Transit Center McQueen and Elliot Intersection McQueen and Guadalupe Intersection Market and Williams Field Intersection Val Vista and Mercy Intersection Higley and Queen Creek Intersection School Safety and Congestion Improve Porter Acres Improvements Melody and Pioneer Improvements KA‐LO Park Improvements Pecos Rd ‐ Lindsay to Val Vista Somerton Blvd ‐ Williams Fld to Recker Cooper and Warner Intersection Vaughn Basin Relocation Fiber Optic Strategic Build Out 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 WA1230 Site 20 Reservoir Construction WA1589 NWTP Upgrades and Reconstruction Total 2022 WRMPC (Water SDF) 2022 WRMPC (Water) WA0670 Zone 2 to Zone 4 Interconnect WA1589 NWTP Upgrades and Reconstruction Total 2022 WRMPC (Water) 2022 WRMPC (WR SDF) WA0830 Water Rights ‐ WMAT Settlement Water Rights ‐ Phase 2 WA0940 Total 2022 WRMPC (WR SDF) 2026 PFMPC Bonds MF2470 Public Safety Center Expansion MF2491 Advocacy Center Phase 2 and 3 MF2510 Fire Station 4 Rebuild MF2524 Crime Lab MF2546 Fire Administration Remodel MF2553 San Tan Police Substation MF2557 Public Safety Maintenance Facility Marathon Trail Improvements PR0330 Riparian Education Center PR0710 Canal Trail Lighting PR1230 PR1321 Gilbert Regional Park Phase 2 and 3 PR1322 Desert Sky Park Phase 2 PR1326 Freestone Park Pickleball Complex PR1361 Freestone Park Splash Pad Total 2026 PFMPC Bonds 2027 WRMPC (WW R&R) System Wide Force Main Retrofit WW1050 WW1200 GWRP Expansion Phase 4 WW1231 Neely Admin Building Repairs WW1242 Manhole Rehabilitation Phase 1 Baseline & Greenfield Gravity Line WW1270 224 $ 366,693 3,546 27,735 9,795 407,769 $ 63,637 74 5 ‐ 63,716 $ 262,578 3,472 27,730 9,795 303,575 $ 40,478 ‐ ‐ ‐ 40,478 $ 11,184 999 7,143 10,178 11,050 16,466 116,578 173,598 $ 162 1 501 2,178 138 3,022 26,646 32,648 $ 11,022 998 6,642 8,000 10,912 13,444 89,932 140,950 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 999 156,936 157,935 $ 1 22,488 22,489 $ 998 114,324 115,322 $ ‐ 20,124 20,124 $ 13,241 5,346 18,587 $ ‐ ‐ ‐ $ 13,241 5,346 18,587 $ ‐ ‐ ‐ $ 8,240 52,326 14,627 76,843 9,846 81,293 20,047 45,116 13,173 26,201 203,427 104,477 16,208 4,808 676,632 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 49,512 7,806 4,279 4,453 9,377 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 8,240 52,326 14,627 76,843 9,846 81,293 20,047 ‐ 13,173 ‐ 203,427 ‐ 16,208 ‐ 496,030 ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2028 FY 2027 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ FY 2029 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ FY 2030 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 104,477 ‐ 4,808 109,285 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 45,116 ‐ 26,201 ‐ ‐ ‐ ‐ 71,317 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 12,378 7,806 ‐ ‐ 9,377 12,378 ‐ 4,279 4,453 ‐ 12,378 ‐ ‐ ‐ ‐ FY 2031 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ FY 2032 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 12,378 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 225 FY 2033 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Beyond 10 Yrs FY 2034 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # WW1276 WW1287 Project Name Williams Field Reclaimed Line Greenfield Rd Reclaimed Rehab Total 2027 WRMPC (WW R&R) 2027 WRMPC (WW) Riparian Distribution Structure WW0960 WW1234 Higley Reclaimed Water Line WW1243 Agritopia Odor Control Site Total 2027 WRMPC (WW) 26/28 Potential StreetBond MF2526 Traffic Operations Center RD1190 Parking Garage 3 RD2266 West Commercial Alley Improvements RD2267 Fancy Hat Street Improvements RD2270 Veterans Memorial Pedestrian Bridge RD2271 Water Tower Way ‐ North Alley Phase ST0780 Baseline Rd ‐ Greenfield to Power 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 ST1320 Elliot and Gilbert Intersection ST1330 Guadalupe and Val Vista Intersection ST1340 Guadalupe and Power Intersection ST1390 Elliot and Higley Intersection ST1570 Constellation ‐ South of Coldwater ST1840 Cooley Station Transit Center ST1860 Gilbert and Warner Intersection ST1880 Lindsay and Guadalupe Intersection ST1920 Val Vista and Ray Intersection ST1940 Power and Queen Creek Intersection ST1980 Market and San Tan Village Intersection ST1990 Higley and Inverness Intersection ST2000 Power and Pecos Intersection ST2050 Various Roadway Improvements ST2080 Bus Stop Improvements ST2102 Safe Route Enhancements ST2103 Germann and Power Intersection ST2105 School Safety and Congestion Improve ST2106 Lindsay and Elliot Intersection ST2107 Val Vista and Warner Intersection ST2108 Gilbert and Guadalupe Intersection ST2113 White Fence Farms 4 Improvements ST2114 Brentwood Acres Improvements ST2118 College Park Improvements ST2128 McQueen Rd and UPRR Improvements ST2129 Val Vista Dr and UPRR Improvements ST2131 Val Vista and Williams Fld Intersection ST2133 Cooper and Warner Intersection ST2135 Higley Rd ‐ Warner to Amber Lane ST2139 Higley and Germann Intersection SW0125 Riggs Road Channel Restoration TS1942 Advanced Mid‐Block Detection Total 26/28 Potential StreetBond 30/32 Potential Parks Bond Freestone Skate and Tennis Facility PR0240 Crossroads Park Lake Improvements PR0530 PR0850 Santan Vista Trail Imp Phase 3 Santan Freeway Trail Imp West Leg PR1010 Santan Freeway Trail Imp East Leg PR1020 226 Total Budget Prior (1,000's) Years 7,520 17,022 $ 99,969 $ ‐ ‐ ‐ $ 10,655 17,262 3,206 31,123 $ ‐ ‐ ‐ ‐ $ 34,951 50,874 4,614 5,112 17,582 3,115 12,927 14,497 97,900 24,047 18,858 14,752 15,789 12,707 12,358 9,727 14,096 9,160 9,611 16,986 12,627 6,398 15,345 12,193 2,588 1,965 97,114 7,452 2,768 71,958 3,204 24,340 1,620 5,275 1,257 13,281 4,350 11,156 13,483 15,759 3,874 6,016 9,415 10,677 28,399 64,252 846,429 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,302 9,844 20,296 13,431 27,184 ‐ ‐ ‐ ‐ ‐ FY 2025 FY 2026 $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2028 FY 2029 FY 2030 FY 2031 FY 2027 1,618 5,902 ‐ ‐ ‐ ‐ 17,022 ‐ ‐ ‐ $ 31,179 $ 44,034 $ 12,378 $ 12,378 $ ‐ $ $ ‐ ‐ ‐ ‐ $ ‐ 7,071 ‐ 7,071 $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 34,951 50,874 4,614 5,112 ‐ ‐ 12,927 14,497 ‐ 24,047 18,858 14,752 ‐ ‐ 12,358 ‐ 14,096 9,160 9,611 16,986 12,627 6,398 ‐ ‐ 2,588 1,965 97,114 ‐ 2,768 71,958 3,204 24,340 1,620 5,275 1,257 13,281 4,350 11,156 ‐ 15,759 3,874 6,016 9,415 10,677 28,399 12,207 589,091 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 12,707 ‐ 9,727 ‐ ‐ ‐ ‐ ‐ ‐ 15,345 12,193 ‐ ‐ ‐ 7,452 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 13,483 ‐ ‐ ‐ ‐ ‐ ‐ 10,409 81,316 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,409 10,409 $ ‐ ‐ ‐ ‐ 1,657 3,115 ‐ ‐ ‐ ‐ ‐ ‐ 15,789 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,409 30,970 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ 227 FY 2033 ‐ ‐ ‐ 10,655 10,191 3,206 24,052 $ $ ‐ ‐ ‐ ‐ FY 2032 $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 15,925 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,409 26,334 $ 10,302 9,844 20,296 13,431 27,184 Beyond 10 Yrs FY 2034 $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,409 10,409 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 97,900 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 97,900 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # PR1311 PR1324 PR1333 PR1338 PR1344 PR1354 PR1355 PR1357 PR1358 Total Budget Prior (1,000's) Years 50,848 2,385 7,160 20,704 8,036 18,627 33,226 15,000 6,159 $ 243,202 $ Project Name Nichols Park at Water Ranch Phase 2 Queen Creek and Sonoqui Wash Trail Crossroads Dog Park Improvements Freestone Park Ballfield Imp Veterans Park Upgrades Rittenhouse/Consolidated Canal Rittenhouse/Consolidated Canal South Gilbert Pool Town Wide Playground Enhancements Total 30/32 Potential Parks Bond CDBG PR1348 RD2261 RD2262 Community Center Kitchen Remodel Heritage Center Site and ADA Improv ADA Sidewalk Repairs Total CDBG CIP O/S Revolving Fund MF0400 Public Safety Training Facility MF2527 Primary EOC Renovation Marathon Trail Improvements PR0330 PR1322 Desert Sky Park Phase 2 PR1359 Greenfield Pool Renovation RD1210 Phoenix Avenue Pedestrian Mall ST0540 Ocotillo Rd ‐ Greenfield to Higley ST0780 Baseline Rd ‐ Greenfield to Power ST0800 Recker Rd ‐ Ocotillo to Chandler Hts ST1120 Val Vista Dr ‐ Appleby to Merlot ST1150 Hunt Highway ‐ Stacey to Recker ST1170 Lindsay Rd ‐ Pecos to SR202 ST1180 Warner Rd ‐ Power to East of Recker ST1200 Power Rd ‐ Guadalupe to SR202 ST1380 Elliot and Cooper Intersection ST1570 Constellation ‐ South of Coldwater ST1860 Gilbert and Warner Intersection ST2120 Higley and Riggs Intersection ST2126 Stacey Rd ‐ Higley to 172nd TS1951 Germann and Silverado Signal Total CIP O/S Revolving Fund CIP Outside Sources MF0400 Public Safety Training Facility PR1325 Mesquite Aquatic Center Improvements PR1359 Greenfield Pool Renovation ST1120 Val Vista Dr ‐ Appleby to Merlot ST2101 Bus Stop Shelter Replacements Total CIP Outside Sources City of Chandler WA1620 SVWTP Transmission Main Assmt Phase 1 WA1649 SVWTP Condition Assessment Total City of Chandler City of Mesa ST0780 Baseline Rd ‐ Greenfield to Power Total City of Mesa Developer Contribution Marathon Trail Improvements PR0330 ST0780 Baseline Rd ‐ Greenfield to Power ST0800 Recker Rd ‐ Ocotillo to Chandler Hts ST0840 Hunt Highway ‐ Val Vista to 164th ST1120 Val Vista Dr ‐ Appleby to Merlot ST1150 Hunt Highway ‐ Stacey to Recker ST1200 Power Rd ‐ Guadalupe to SR202 Elliot and Cooper Intersection ST1380 ST1570 Constellation ‐ South of Coldwater ST1860 Gilbert and Warner Intersection $ FY 2026 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 200 2,328 2,482 5,010 $ 29 134 1,972 2,135 $ 171 2,194 ‐ 2,365 $ ‐ ‐ ‐ ‐ $ (59) 4,555 (89) 317 ‐ 90 375 ‐ ‐ (50) ‐ (57) 369 ‐ (6) ‐ ‐ ‐ ‐ ‐ 5,445 $ (59) 4,555 (89) 11 ‐ 86 375 (215) (60) (127) (135) (104) ‐ (55) (6) (731) (100) (275) (160) (282) 2,629 $ ‐ ‐ ‐ 306 522 4 ‐ ‐ ‐ 77 ‐ 47 369 55 ‐ ‐ ‐ 275 160 282 2,097 $ ‐ ‐ ‐ ‐ (522) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (522) $ 59 5,481 522 5,236 2,757 14,055 $ 59 ‐ ‐ 5,236 ‐ 5,295 $ ‐ ‐ ‐ ‐ 2,757 2,757 $ ‐ ‐ 522 ‐ ‐ 522 $ 3,646 300 3,946 $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ 8,573 8,573 $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ 89 305 60 40 3,553 135 55 6 731 100 228 FY 2025 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 89 305 60 40 3,553 135 55 6 731 100 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2028 FY 2027 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ FY 2029 $ ‐ ‐ ‐ ‐ FY 2031 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ 510 510 $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 215 60 ‐ 135 ‐ ‐ ‐ ‐ 731 100 ‐ ‐ ‐ 1,241 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ 3,646 300 3,946 $ ‐ ‐ ‐ $ ‐ ‐ $ 8,573 8,573 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ FY 2030 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ Beyond FY 2032 FY 2033 FY 2034 10 Yrs 6,978 43,870 ‐ ‐ 2,385 ‐ ‐ ‐ ‐ ‐ ‐ 7,160 ‐ ‐ ‐ 20,704 ‐ ‐ 8,036 ‐ 18,627 ‐ ‐ ‐ 33,226 ‐ ‐ ‐ ‐ ‐ ‐ 15,000 2,053 2,053 2,053 ‐ $ 180,030 $ 53,083 $ 10,089 $ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 229 $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ 5,481 ‐ ‐ ‐ 5,481 $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget Prior (1,000's) Years FY 2025 FY 2026 431 337 94 ‐ 560 ‐ ‐ ‐ 160 160 ‐ ‐ 282 282 ‐ ‐ 2,909 ‐ ‐ 2,909 17,414 ‐ ‐ ‐ 14,858 ‐ ‐ ‐ $ 41,688 $ 5,853 $ 94 $ 2,909 Project # ST2120 ST2121 ST2126 TS1951 WA1120 WW1270 WW1272 Project Name Higley and Riggs Intersection Queen Creek and Val Vista Intersection Stacey Rd ‐ Higley to 172nd Germann and Silverado Signal Power Rd Water Line Baseline & Greenfield Gravity Line Fiesta Tech Facility Upgrades 1 Total Developer Contribution Env. Compliance Fund MF2420 South Area Service Center Paving SW0070 Sonoqui Wash Restoration SW0100 Hunt Highway Channel Protection SW0120 2023 Storm Water Master Plan SW0121 Nichols Park Basin Improvements SW0126 Drywell Inspection and Rehab Total Env. Compliance Fund Env. Compliance Repl Fund SW0124 Crossroads SW Pump Station Rehab SW0127 Village II SW Pump Station Rehab SW0128 Vaughn SW Pump Station Rehab SW0129 Nichols SW Pump Station Rehab SW0130 Freestone SW Pump Station Rehab SW0131 Houston Ave Storm Drain Rehab SW0132 Val Vista Lakes Storm System Rehab SW0133 Stormwater Channel Rehab SW0134 Stormwater Minor Rehab Total Env. Compliance Repl Fund Federal Funds MF2490 Advocacy Center Phase 1 TS1952 Advance Detection Safety Improve Ph 2 Total Federal Funds Federal Grant PR1347 Turf Removal Project SW0124 Crossroads SW Pump Station Rehab Total Federal Grant Fire SDF MF2160 Adaptive Response Unit 2 (ARU‐2) MF2290 Adaptive Response Unit 1 (ARU‐1) MF2510 Fire Station 4 Rebuild MF2552 2028 System Development Fee Study MF2558 2033 System Development Fee Update Total Fire SDF Fleet Fund MF2460 Comprehensive Needs Assessment Total Fleet Fund Fleet Repl Fund MF2440 NASC Fuel Facility Total Fleet Repl Fund Future Growth Funding Freestone Park Expansion ‐ North PR0030 Crossroads Park Phase 2 PR0390 PR0580 Rittenhouse Trail Improvements Western Powerline Trail Phase 5 PR1100 Santan Vista Trail Imp Phase 5 PR1210 PR1351 Knox Trail Improvements PR1352 Gilbert/Zanjero Trail RD2210 The Neighborhood Park Total Future Growth Funding General Fund MF0400 Public Safety Training Facility MF2370 Welcome Home Veterans Park MF2410 North Area Service Center Paving $ 40 10,875 5,928 650 1,440 244 19,177 $ ‐ ‐ ‐ 267 ‐ 1 268 $ ‐ ‐ ‐ 383 ‐ 243 626 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 300 890 1,158 477 719 705 2,437 615 961 8,262 $ ‐ 8 4 ‐ 9 1 ‐ ‐ ‐ 22 $ 300 882 1,154 ‐ 710 704 1,169 615 961 6,495 $ ‐ ‐ ‐ ‐ ‐ ‐ 1,268 ‐ ‐ 1,268 $ 22,952 3,032 25,984 $ 1,803 ‐ 1,803 $ 21,149 3,032 24,181 $ ‐ ‐ ‐ $ 3,000 600 3,600 $ ‐ ‐ ‐ $ 3,000 600 3,600 $ ‐ ‐ ‐ $ 1,600 1,500 2,178 19 19 5,316 $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ 1,500 ‐ ‐ ‐ 1,500 $ 1,600 ‐ 2,178 ‐ ‐ 3,778 $ 34 34 $ 3 3 $ 31 31 $ ‐ ‐ $ 1,339 1,339 $ 232 232 $ 1,107 1,107 $ ‐ ‐ $ 33,648 15,952 20,106 6,106 8,958 4,850 13,011 4,033 106,664 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,900 450 1,602 230 10,900 ‐ ‐ $ ‐ 450 ‐ $ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2028 FY 2027 FY 2029 FY 2030 FY 2031 $ ‐ 560 ‐ ‐ ‐ 17,414 ‐ 17,974 $ ‐ ‐ ‐ ‐ ‐ ‐ 14,858 14,858 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 40 ‐ ‐ ‐ 1,440 ‐ 1,480 $ ‐ ‐ 5,928 ‐ ‐ ‐ 5,928 $ ‐ 10,875 ‐ ‐ ‐ ‐ 10,875 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ 477 ‐ ‐ ‐ ‐ ‐ 477 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ 19 ‐ 19 $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,602 ‐ ‐ ‐ FY 2032 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ FY 2033 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ $ ‐ ‐ $ $ ‐ ‐ 20,106 ‐ 8,958 4,850 13,011 ‐ 46,925 $ 33,648 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 33,648 $ ‐ ‐ ‐ ‐ ‐ ‐ 231 Beyond 10 Yrs FY 2034 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ 19 19 $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ 15,952 ‐ ‐ ‐ ‐ ‐ 4,033 19,985 $ ‐ ‐ ‐ 6,106 ‐ ‐ ‐ ‐ 6,106 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # MF2420 MF2440 MF2460 MF2480 MF2490 MF2524 MF2527 MF2532 MF2533 MF2534 MF2536 MF2540 MF2543 MF2546 MF2547 MF2551 MF2554 MF2555 MF2556 MF2559 PR0560 PR0570 PR0710 PR1040 PR1110 PR1240 PR1270 PR1310 PR1322 PR1323 PR1324 PR1325 PR1327 PR1328 PR1329 PR1330 PR1331 PR1332 PR1334 PR1335 PR1336 PR1337 PR1341 PR1345 PR1347 PR1356 PR1362 RD1190 RD2190 ST1160 ST1570 TS1940 Total Budget Prior (1,000's) Years FY 2025 FY 2026 939 ‐ ‐ ‐ 7,698 ‐ 7,698 ‐ 1,060 177 883 ‐ ‐ 12,097 10,723 1,374 20,243 159 20,084 ‐ 4,155 139 4,016 ‐ ‐ 3,197 727 2,470 731 51 680 ‐ 658 3 655 ‐ 617 141 476 ‐ 6,986 2 220 ‐ 718 3 97 618 3,254 ‐ ‐ ‐ 3,853 47 3,806 ‐ 463 ‐ ‐ 463 473 5 468 ‐ 586 ‐ ‐ ‐ 18,578 ‐ ‐ ‐ 600 ‐ 600 ‐ 9,993 ‐ 569 1,782 233 133 100 ‐ 1,372 1,372 ‐ ‐ 300 2 298 ‐ 6,013 628 5,385 ‐ 5,539 24 ‐ 5,515 1,164 ‐ ‐ ‐ 665 ‐ ‐ ‐ 413 114 299 ‐ 11,112 ‐ 11,112 ‐ 147 5 142 ‐ 187 ‐ 187 ‐ 5,481 ‐ ‐ ‐ 1,589 ‐ 464 1,125 632 ‐ 632 ‐ 81 64 17 ‐ 3,795 ‐ ‐ ‐ 654 ‐ ‐ ‐ 28,422 ‐ ‐ ‐ 491 ‐ ‐ 491 7,012 ‐ ‐ ‐ ‐ 1,172 82 1,090 505 371 134 ‐ 228 105 123 ‐ 1,070 ‐ 377 693 948 ‐ 948 ‐ 11,824 ‐ ‐ ‐ 180 ‐ 180 ‐ 507 ‐ 507 ‐ 8,272 6,895 1,377 ‐ ‐ ‐ 104 104 55 55 ‐ ‐ 200 200 ‐ ‐ $ 210,218 $ 33,231 $ 67,918 $ 10,687 Project Name South Area Service Center Paving NASC Fuel Facility Comprehensive Needs Assessment Police Dispatch Center Expansion Advocacy Center Phase 1 Crime Lab Primary EOC Renovation SASC Vehicle Service/Repair Facility Fuel Stations Shade Structures Fuel Dispensing Pump Replacement Fire Station 11 Remodel SASC Access Improvements Fire Station 10 Remodel Fire Administration Remodel SASC Space Needs Master Plan Electric Charging Stations Conversion 2028 General Plan Update Police Department Community Office Prosecutor Office Expansion Topaz Radio Infrastructure Phase 2 Parks and Trails Signs Urban Lakes Renovation Riparian Education Center Water Tower Plaza SERL Parking Lot Connection Cosmo Park Turf Project Trail Crossings at RR Tracks Study Trail Safety Crossing Improvements Desert Sky Park Phase 2 Marathon Trail Crossing at Power Queen Creek and Sonoqui Wash Trail Mesquite Aquatic Center Improvements Queen Creek Wash Crossing at Higley Western Powerline Trail Water Feature Trail System Repairs Vehicular Shade Structures Cactus Yards Ballfield Improvements Freestone Rec Gymnasium Expansion SERL Furniture Replacement Page Park Recreational Improvements Parks Facility Fiber Connection Parks and Rec Master Plan Update Trail Right‐of‐Way Assessment Shade Structures Turf Removal Project Heritage Park Improvements Lindsay/Western Canal Assessment Parking Garage 3 Vaughn Ventilator Recker Rd ‐ Riggs to Hunt Highway Constellation ‐ South of Coldwater Fiber Optic Strategic Build Out Total General Fund General Fund (CIP) MF2470 Public Safety Center Expansion MF2491 Advocacy Center Phase 2 and 3 MF2510 Fire Station 4 Rebuild 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 1,558 2,800 3,799 3,228 3,708 3,708 2,146 2,813 232 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,558 2,800 3,799 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Beyond FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 10 Yrs FY 2027 939 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,199 5,565 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,254 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 586 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 18,578 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,544 296 628 628 628 628 ‐ 1,756 1,534 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,164 665 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,481 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,795 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 654 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 28,422 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,012 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 11,824 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,544 $ 4,091 $ 1,282 $ 48,827 $ 6,193 $ 22,718 $ 5,481 $ 6,126 $ 2,120 $ ‐ ‐ ‐ ‐ ‐ 3,708 ‐ ‐ ‐ ‐ ‐ ‐ 3,708 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,228 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,146 ‐ 233 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,813 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # MF2546 MF2550 MF2553 MF2557 PR1323 PR1360 RD2090 Total Budget Prior (1,000's) Years 1,893 3,653 9,369 3,749 3,535 37,852 7,807 $ 91,618 $ Project Name Fire Administration Remodel Fire Station 6 Remodel San Tan Police Substation Public Safety Maintenance Facility Marathon Trail Crossing at Power South Gilbert Recreation Center Western Powerline Shared Use Path Total General Fund (CIP) General Repl Fund MF2360 Public Safety Roof Replacement MF2480 Police Dispatch Center Expansion 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 Urban Lakes Renovation PR0570 Water Tower Plaza PR1040 Irrigation System Replacements PR1160 PR1290 Cactus Yards Parking Lot PR1329 Trail System Repairs PR1346 Playground Replacements PR1359 Greenfield Pool Renovation Total General Repl Fund Greenfield Wastewater SDF MF2552 2028 System Development Fee Study MF2558 2033 System Development Fee Update ST0990 Ocotillo Rd ‐ 148th to Greenfield South Recharge Site Phase 2 WW0770 Aquifer Storage and Recovery Wells WW0940 WW1200 GWRP Expansion Phase 4 Val Vista Reclaimed Water Line WW1210 Riggs Reclaimed Water Line WW1220 WW1233 Reservoir 3 Reclaimed Recovery Well WW1256 Greenfield Area Parallel Relief Sewers WW1275 Charbray Reclaimed Line WW1276 Williams Field Reclaimed Line Total Greenfield Wastewater SDF Intergovernmental WA1609 Site 36 Well Development WA1610 Site 37 Well Development WA1611 Site 38 Well Development WA1612 Site 39 Well Development Total Intergovernmental Investment Income Crossroads Park Phase 2 PR0390 PR0850 Santan Vista Trail Imp Phase 3 ST0780 Baseline Rd ‐ Greenfield to Power Total Investment Income MAG Revolving Fund 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 ST1590 Higley and Pecos Intersection ST1770 Guadalupe Rd ‐ Arizona to McQueen FY 2025 FY 2026 1,893 ‐ ‐ ‐ 2,000 7,369 3,749 ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 15,799 $ 7,369 $ 6,684 2,631 13,527 13,888 12,146 10,891 18,861 12,497 9,762 14,435 12,223 13,341 42,436 11,278 48,846 6,378 743 878 522 251,967 $ ‐ 824 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 394 ‐ ‐ 351 1 ‐ 1,570 $ 6,684 1,807 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,268 10,884 12,770 1,000 200 877 522 39,012 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 8,979 ‐ 21,753 ‐ 192 ‐ ‐ 30,924 $ 9 9 5,000 10,067 28,387 114,692 1,256 1,345 3,739 3,691 1,046 15,268 184,509 $ ‐ ‐ ‐ 8,783 73 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 8,856 $ ‐ ‐ 5,000 1,284 3,644 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 9,928 $ ‐ ‐ ‐ ‐ 24,670 18,422 240 200 ‐ ‐ 1,046 ‐ 44,578 $ 7,175 7,175 7,175 7,175 28,700 $ 167 109 55 121 452 $ 7,008 7,066 7,120 7,054 28,248 $ ‐ ‐ ‐ ‐ ‐ $ 5 3 22 30 $ 5 3 22 30 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 44 (2,755) 435 456 (925) 3,089 3,918 234 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 44 (4,005) (374) 456 (925) 268 852 ‐ 1,250 809 ‐ ‐ 2,821 3,066 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2028 FY 2027 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,708 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,708 $ ‐ 3,653 ‐ ‐ ‐ 37,852 ‐ 41,505 $ ‐ ‐ ‐ ‐ 3,535 ‐ ‐ 6,763 $ ‐ ‐ ‐ ‐ ‐ ‐ 7,807 9,953 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,813 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 8,231 ‐ 2,812 ‐ ‐ ‐ ‐ 11,043 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,038 ‐ 1,727 ‐ ‐ ‐ ‐ 8,765 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,563 ‐ 2,564 ‐ ‐ ‐ ‐ 6,127 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,063 ‐ 2,569 5,378 ‐ ‐ ‐ 13,010 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,294 ‐ 3,168 ‐ ‐ ‐ ‐ 8,462 $ ‐ ‐ 2,398 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,483 ‐ ‐ ‐ ‐ 3,881 $ ‐ ‐ 11,129 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 11,129 $ $ ‐ ‐ ‐ ‐ ‐ 96,270 1,016 1,145 ‐ ‐ ‐ 3,284 101,715 $ 9 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,691 ‐ 11,984 15,684 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,739 ‐ ‐ ‐ 3,739 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 235 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Beyond 10 Yrs FY 2034 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 13,888 ‐ ‐ ‐ ‐ 9,762 ‐ ‐ 13,341 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 36,991 $ ‐ ‐ ‐ ‐ 12,146 10,891 18,861 12,497 ‐ 14,435 12,223 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 81,053 $ ‐ 9 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 9 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget Prior (1,000's) Years FY 2025 FY 2026 3,958 246 3,712 ‐ ‐ 177 (71) (106) 1,008 938 70 ‐ ‐ ‐ 901 (901) $ 9,228 $ (2,323) $ 12,558 $ (1,007) Project # ST1830 ST1870 ST1910 TS1962 Project Name Higley Rd ‐ North of Elliot McQueen and Elliot Intersection McQueen and Guadalupe Intersection Signal Pre‐emption Update Total MAG Revolving Fund MAG RTP Arterial Fund ST1120 Val Vista Dr ‐ Appleby to Merlot ST1170 Lindsay Rd ‐ Pecos to SR202 ST1380 Elliot and Cooper Intersection ST1870 McQueen and Elliot Intersection TS1962 Signal Pre‐emption Update Total MAG RTP Arterial Fund Maricopa County ST1140 Lindsay Rd ‐ Queen Creek to Ocotillo Total Maricopa County Miscellaneous MF0400 Public Safety Training Facility PR0710 Riparian Education Center PR1110 SERL Parking Lot Connection ST2101 Bus Stop Shelter Replacements Total Miscellaneous Neely Wastewater SDF MF2552 2028 System Development Fee Study MF2558 2033 System Development Fee Update WW0690 System Relief Sewers Phase 1 WW1255 Neely Area Parallel Relief Sewers WW1268 Elliot Rd Reclaimed Line WW1271 Recker & Morrison Ranch Gravity Line WW1277 Pecos Rd Reclaimed Line Total Neely Wastewater SDF Park SDF MF2552 2028 System Development Fee Study MF2558 2033 System Development Fee Update PR0330 Marathon Trail Improvements PR0970 Santan Vista Trail Imp Phase 4 PR1314 Marathon Trail Crossing at Pecos PR1320 San Tan Vista Trail Crossing at Ray PR1321 Gilbert Regional Park Phase 2 and 3 PR1349 Western Powerline Trail Phase 6 PR1350 Western Powerline Trail Phase 7 PR1353 Rittenhouse/Consolidated Canal Total Park SDF Police SDF MF2470 Public Safety Center Expansion MF2480 Police Dispatch Center Expansion MF2552 2028 System Development Fee Study MF2553 San Tan Police Substation MF2558 2033 System Development Fee Update 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 (WR SDF) WA0940 Water Rights ‐ Phase 2 WA1200 Water Rights Resiliency and Capacity Total Potential WRMPC (WR SDF) Private Fund PR1357 South Gilbert Pool RD2170 The Living Room Plaza Total Private Fund 236 $ 19,870 7,609 7,914 5,098 901 41,392 $ 19,870 7,609 2,393 ‐ ‐ 29,872 $ ‐ ‐ 5,521 4,992 ‐ 10,513 $ ‐ ‐ ‐ 106 901 1,007 $ 1,410 1,410 $ ‐ ‐ $ 1,410 1,410 $ ‐ ‐ $ 6,153 40 872 607 7,672 $ 4,349 ‐ ‐ ‐ 4,349 $ 1,804 ‐ 872 607 3,283 $ ‐ 40 ‐ ‐ 40 $ 9 9 3,772 5,906 12,797 1,232 11,611 35,336 $ ‐ ‐ 1,311 ‐ ‐ ‐ ‐ 1,311 $ ‐ ‐ 1,717 ‐ ‐ ‐ ‐ 1,717 $ ‐ ‐ 744 ‐ ‐ ‐ ‐ 744 $ 19 19 4,000 5,191 565 1,010 64,000 8,430 12,517 11,239 106,990 $ ‐ ‐ ‐ ‐ ‐ ‐ 11 ‐ ‐ ‐ 11 $ ‐ ‐ ‐ 5,191 565 1,010 8,927 ‐ ‐ ‐ 15,693 $ ‐ ‐ ‐ ‐ ‐ ‐ 55,062 8,430 12,517 ‐ 76,009 $ 29,393 4,930 19 1,700 19 36,061 $ ‐ 1,544 ‐ ‐ ‐ 1,544 $ 4,674 3,386 ‐ ‐ ‐ 8,060 $ 24,719 ‐ ‐ 1,700 ‐ 26,419 $ 31,459 36,770 68,229 $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ 18,913 23,425 42,338 $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ 15,000 34,205 49,205 $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ 18,913 ‐ 18,913 $ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2027 FY 2028 $ ‐ ‐ ‐ ‐ ‐ FY 2029 $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ FY 2030 $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ FY 2031 $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ 1,232 2,178 3,410 $ 9 ‐ ‐ 5,906 ‐ ‐ 9,433 15,348 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 11,239 11,239 $ 19 ‐ 4,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,019 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ 19 ‐ ‐ 19 $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ FY 2032 $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ FY 2033 $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ 2,707 ‐ ‐ 2,707 $ ‐ ‐ ‐ ‐ 10,090 ‐ ‐ 10,090 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 36,770 36,770 $ 31,459 ‐ 31,459 $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ 23,425 23,425 $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ 34,205 34,205 $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ 237 Beyond 10 Yrs FY 2034 $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ 9 ‐ ‐ ‐ ‐ ‐ 9 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ 19 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 19 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ 19 19 $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ 15,000 ‐ 15,000 $ ‐ ‐ ‐ $ ‐ ‐ ‐ $ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # Roads SDF MF2552 MF2558 ST0540 ST0980 ST0990 ST1300 ST1310 ST1320 ST1330 ST1340 ST1390 ST1870 ST1880 ST1910 ST1940 ST1980 ST2000 ST2103 ST2106 ST2107 ST2108 ST2131 ST2133 ST2134 Total Budget (1,000's) Project Name 2028 System Development Fee Study 2033 System Development Fee Update Ocotillo Rd ‐ Greenfield to Higley Higley Rd ‐ Riggs to Stacey Ocotillo Rd ‐ 148th to Greenfield Warner and Greenfield Intersection Ray and Gilbert Intersection Elliot and Gilbert Intersection Guadalupe and Val Vista Intersection Guadalupe and Power Intersection Elliot and Higley Intersection McQueen and Elliot Intersection Lindsay and Guadalupe Intersection McQueen and Guadalupe Intersection Power and Queen Creek Intersection Market and San Tan Village Intersection Power and Pecos Intersection Germann and Power Intersection Lindsay and Elliot Intersection Val Vista and Warner Intersection Gilbert and Guadalupe Intersection Val Vista and Williams Fld Intersection Cooper and Warner Intersection Higley and Guadalupe 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 Circulation Plan 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 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 ST2104 Higley and Germann Intersection ST2105 School Safety and Congestion Improve ST2110 Cooper and Madera Park Intersection ST2111 148th St ‐ Spur to Appleby ST2119 Mews Road ‐ Higley to 1/2 Mile East ST2121 Queen Creek and Val Vista Intersection ST2122 Hearne Way and Gilbert Crosswalks ST2123 Guadalupe and Oak Access Assessment ST2124 San Tan Village and SR202 Intersection ST2125 ADA Intersection Improvements ST2126 Stacey Rd ‐ Higley to 172nd ST2132 Town Wide Signal Pole Replacement ST2134 Higley and Guadalupe Intersection ST2135 Higley Rd ‐ Warner to Amber Lane $ 238 Prior Years FY 2025 19 19 27,939 3,166 6,459 1,852 1,503 1,450 1,141 1,238 1,132 2,217 673 1,979 1,430 314 11,393 376 190 619 148 454 706 236 66,653 $ ‐ ‐ 2,219 ‐ 4,225 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 653 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,097 $ ‐ ‐ 25,720 3,166 2,234 ‐ ‐ ‐ ‐ ‐ ‐ 2,217 ‐ 1,326 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 34,663 $ 564 121 88 2,000 623 182 315 1,516 2,678 10,233 11,601 4,379 783 3,000 87 87 90 87 87 75 320 75 150 641 2,811 332 3,732 254 163 1,081 6,617 311 750 2,011 350 ‐ ‐ 1 222 573 182 235 299 ‐ ‐ ‐ 2,022 117 5 87 87 65 57 87 75 20 64 150 75 147 19 ‐ 4 52 53 ‐ 40 ‐ ‐ ‐ ‐ ‐ 87 1,778 50 ‐ 80 ‐ 2,678 ‐ ‐ 1,247 666 2,995 ‐ ‐ 25 30 ‐ ‐ ‐ 11 ‐ 566 2,664 313 ‐ 250 111 1,028 ‐ 271 750 ‐ 350 FY 2026 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 159 ‐ 370 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,324 ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2028 FY 2027 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 564 121 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,074 ‐ 370 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,732 ‐ ‐ ‐ 1,324 ‐ ‐ ‐ ‐ $ FY 2029 19 ‐ ‐ ‐ ‐ ‐ ‐ 1,450 ‐ 1,238 1,132 ‐ 673 ‐ ‐ 314 11,393 376 190 619 148 454 706 ‐ 18,712 $ ‐ ‐ ‐ ‐ ‐ ‐ 1,503 ‐ 1,141 ‐ ‐ ‐ ‐ ‐ 1,430 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,074 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,217 ‐ ‐ ‐ 370 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,323 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,323 ‐ ‐ ‐ ‐ FY 2030 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 236 236 $ FY 2031 FY 2032 FY 2033 ‐ ‐ ‐ ‐ ‐ 1,852 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,852 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 11,601 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 300 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,323 ‐ ‐ 2,011 ‐ 239 $ Beyond 10 Yrs FY 2034 ‐ 19 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 19 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # ST2136 ST2137 ST2138 ST2140 ST2141 ST2142 ST2143 ST2144 TS1330 TS1340 TS1500 TS1700 TS1951 TS1952 TS1954 TS1955 TS1956 TS1957 TS1958 TS1959 TS1960 TS1961 TS1962 Total Budget Prior Project Name (1,000's) Years FY 2025 FY 2026 Canal Crossings Access Study 250 ‐ 250 ‐ 429 ‐ ‐ 429 Germann Rd and Ranch House Parkway Improvement Lexington and Lindsay Intersection 1,728 ‐ ‐ 500 Val Vista Bike & Ped Safety Study 133 ‐ ‐ 133 Guadalupe Bike & Ped Safety Study 193 ‐ ‐ 193 Greenfield Bike & Ped Safety Study 163 ‐ ‐ 163 Oak and Guadalupe Improvements 820 ‐ 820 ‐ Town Wide Bicycle Network Study 293 ‐ ‐ 293 Advanced Fiber System ‐ Phase 5 6,584 ‐ ‐ ‐ Advanced Fiber System ‐ Phase 6 4,330 ‐ ‐ ‐ Riggs and Recker Signal 506 ‐ 506 ‐ Smart Signal Control System 6,024 625 37 ‐ Germann and Silverado Signal 915 ‐ 915 ‐ Advance Detection Safety Improve Ph 2 1,013 62 951 ‐ ITS Network Master Plan 558 ‐ 558 ‐ Trail Crossing Improvements 2,446 ‐ ‐ ‐ School Zone Flashers and Signs 650 ‐ 650 ‐ ‐ Baseline and Claiborne Access Imp 150 ‐ ‐ Signal Inventory Study 393 ‐ 393 ‐ TSMO Plan Update 443 ‐ ‐ ‐ Mid Block Traffic Counter 2,921 ‐ ‐ ‐ ‐ Elliot and William Dillard Signal 1,060 ‐ 1,060 Signal Pre‐emption Update 1,299 ‐ 1,299 ‐ Total Roadway and Maint. Fund $ 91,495 $ 5,425 $ 23,389 $ 3,564 Salt River Project Crossroads Park Phase 2 PR0390 Total Salt River Project Signal SDF MF2552 2028 System Development Fee Study MF2558 2033 System Development Fee Update 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 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 TS1946 Cooper and Velero Signal TS1948 Val Vista and Boston Signal TS1950 Ray and Sanders Signal TS1953 Ray and Catalina Signal TS1964 Gilbert and Long Meadows Signal TS1965 Rochester and Williams Field Signal TS1966 Williams Field and Ashland Ranch Signal TS1967 Guadalupe and Cole Signal TS1968 Chestnut and Val Vista Signal TS1969 Germann and Possee Trail Signal TS1970 Riggs and Constellation Way Signal TS1971 Recker and Houston Signal TS1972 Gilbert and Galveston Signal TS1973 McQueen and Juniper Signal TS1974 Germann and Autum Signal TS1975 Germann and Reseda Signal TS1976 Williams Field and Rockwell Signal TS1977 Recker and Orchid Lane Signal Total Signal SDF 240 $ 19 19 $ 19 19 $ ‐ ‐ $ ‐ ‐ $ 19 19 1,254 825 1,419 876 807 754 1,520 575 2,396 1,147 882 1,501 1,493 1,615 900 2,872 3,091 1,560 1,543 828 1,477 1,450 1,994 1,488 2,366 850 1,808 1,967 1,257 1,554 1,972 46,079 $ ‐ ‐ ‐ ‐ 68 841 48 730 ‐ 575 ‐ 119 286 105 102 5 67 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,946 $ ‐ ‐ ‐ ‐ 1,351 35 759 24 1,520 ‐ ‐ 7 596 1,396 1,391 ‐ 833 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,912 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,396 ‐ ‐ ‐ ‐ 1,610 ‐ 2,872 3,091 1,560 1,543 828 1,477 1,450 1,994 1,488 2,366 850 1,808 1,967 1,257 1,554 1,972 32,083 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2028 FY 2027 FY 2029 FY 2030 FY 2031 FY 2032 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,921 ‐ ‐ 19,106 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6,584 4,330 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 13,824 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 150 ‐ 443 ‐ ‐ ‐ 1,916 $ ‐ ‐ 1,228 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,362 ‐ ‐ ‐ 2,446 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 24,271 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 19 ‐ 1,254 825 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,098 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,021 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,021 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 241 FY 2033 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Beyond 10 Yrs FY 2034 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ 19 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 19 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget (1,000's) Project # Project Name Solid Waste ‐ Commercial MF2310 Utility Billing System Replacement MF2420 South Area Service Center Paving MF2460 Comprehensive Needs Assessment Total Solid Waste ‐ Commercial Solid Waste ‐ Residential MF0320 Transfer Station MF2310 Utility Billing System Replacement MF2410 North Area Service Center Paving MF2420 South Area Service Center Paving MF2460 Comprehensive Needs Assessment ST1120 Val Vista Dr ‐ Appleby to Merlot Total Solid Waste ‐ Residential State Funds ST0540 Ocotillo Rd ‐ Greenfield to Higley Total State Funds State Grant Police Dispatch Center Expansion MF2480 WA1625 Desert Sky Utilities Improvements WA1640 Fire Flow Improvements Phase 1 WA1643 Fire Flow Improvements Phase 4 Total State Grant Unidentified Culture and Education Center PR0370 PR0420 Freestone Recreation Center Pool McQueen Park Phase 4 PR0630 Discovery Park Playground Structure PR1080 PR1312 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 2022 Vulnerability Assessment WA1584 2022 Int Water Resources Master Plan WA1615 2027 Vulnerability Assessment/ERP WA1616 2032 Vulnerability Assessment/ERP WA1660 2027 Int Water Resources Master Plan WW0690 System Relief Sewers Phase 1 South Recharge Site Phase 2 WW0770 Riparian Distribution Structure WW0960 GWRP Various Plant Improvements WW0970 WW1050 System Wide Force Main Retrofit Turner Ranch Gravity Sewer Upgrade WW1070 Layton Lakes Odor Control WW1160 Western Canal Odor Control WW1170 WW1180 Gilbert and Ray Sewer Outfall WW1233 Reservoir 3 Reclaimed Recovery Well WW1235 SASC Odor Control Site WW1237 Islands Lift Station Improvements WW1238 Lift Station Property Acquisition WW1252 Commons Lift Station Improvements Access and Security Improvements WW1260 WW1262 Site 3 Chlorine Generation System WW1263 Utility System Fiber Optic Connection Higley and Ocotillo Dosing Station WW1264 WW1265 Val Vista and Ocotillo Odor Control FY 2025 FY 2026 $ 15 167 11 193 $ 8 ‐ 3 11 $ 7 ‐ 8 15 $ ‐ ‐ ‐ ‐ $ 7,741 1,797 44 274 126 2 9,984 $ ‐ 901 ‐ ‐ 33 2 936 $ 400 896 ‐ ‐ 93 ‐ 1,389 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 7,900 7,900 $ 7,900 7,900 $ ‐ ‐ $ ‐ ‐ $ 61 323 1,763 914 3,061 $ 61 ‐ ‐ ‐ 61 $ ‐ 323 1,763 914 3,000 $ ‐ ‐ ‐ ‐ ‐ $ 122,397 33,786 11,511 3,988 44,297 215,979 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,287 389 433 72 1,824 1,425 729 1,280 198 591 161 161 612 5,621 441 978 3,952 250 8,496 2,160 1,035 55 1,841 3,138 374 348 2,123 1,317 705 6,419 1,577 1,731 242 Prior Years 645 ‐ ‐ 1 ‐ ‐ ‐ 1,212 164 573 ‐ ‐ ‐ 1,908 441 7 1,571 250 ‐ 1,150 240 55 ‐ ‐ ‐ ‐ 28 ‐ ‐ ‐ ‐ ‐ $ 642 ‐ ‐ 71 1,824 1,425 ‐ 68 34 18 ‐ ‐ ‐ 2,597 ‐ 971 2,381 ‐ ‐ 1,010 618 ‐ ‐ ‐ ‐ ‐ 404 ‐ ‐ 889 ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ 729 ‐ ‐ ‐ ‐ ‐ ‐ 1,116 ‐ ‐ ‐ ‐ ‐ ‐ 177 ‐ ‐ 3,138 ‐ 348 1,691 ‐ ‐ 944 ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2028 FY 2027 FY 2029 $ ‐ 167 ‐ 167 $ ‐ ‐ ‐ ‐ $ ‐ ‐ 44 274 ‐ ‐ 318 $ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 389 433 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 161 ‐ 612 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 374 ‐ ‐ ‐ ‐ 433 ‐ ‐ FY 2030 FY 2031 $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 7,341 ‐ ‐ ‐ ‐ ‐ 7,341 $ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,153 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,317 ‐ ‐ 1,577 ‐ FY 2032 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ FY 2033 $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,841 ‐ ‐ ‐ ‐ ‐ 705 ‐ ‐ 1,731 243 $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 161 ‐ ‐ ‐ ‐ ‐ ‐ 8,496 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Beyond 10 Yrs FY 2034 $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ $ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ $ 122,397 33,786 11,511 3,988 44,297 215,979 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget Prior (1,000's) Years FY 2025 FY 2026 1,544 ‐ ‐ ‐ 1,594 ‐ ‐ ‐ 2,549 ‐ ‐ ‐ 3,429 ‐ ‐ ‐ 996 ‐ ‐ ‐ 380 ‐ ‐ 380 293 ‐ ‐ ‐ 3,486 ‐ ‐ ‐ 745 ‐ ‐ ‐ 1,759 ‐ ‐ 1,759 716 ‐ 716 ‐ 549 ‐ ‐ 549 366 ‐ 366 ‐ 5,308 ‐ 2,109 1,833 590 ‐ ‐ ‐ $ 76,027 $ 8,245 $ 16,143 $ 12,664 Project # WW1266 WW1267 WW1269 WW1273 WW1274 WW1278 WW1279 WW1280 WW1283 WW1284 WW1285 WW1288 WW1289 WW1290 WW1291 Project Name Lindsay and Pecos Odor Control BioFilter ‐ Greenfield and Germann BioFilter ‐ Lindsay and Queen Creek Reclaimed System Surge Evaluation Reclaimed Zone Split Improvements SCADA & Communications Master Plan GWRP ‐ Flow Monitoring Program Reclaimed Control Valve Upgrades Neely WRF O&M Documentation Update Lift Station Emergency Power Town Wide Arc Flash Phase 1 Reclaimed ‐ System Flushing Sites Reclaimed ‐ Reservoir Safety Imp GWRP Various Plant Improvements Ph 2 Town Wide ARV Improvements Total Wastewater Fund Wastewater Repl Fund ST1860 Gilbert and Warner Intersection GWRP Various Plant Improvements WW0970 System Wide Force Main Retrofit WW1050 WW1060 Concrete Pipe Gravity Sewer Rehab Neely Activated Sludge Pump Station Repl WW1090 Neely Oxidation Ditch Rotor Repl WW1100 Neely Effluent Filter Replacement WW1110 WW1130 Neely Odor Control System GWRP Repair and Replacement Phase 3 WW1140 Gilbert and Ray Sewer Outfall WW1180 GWRP Expansion Phase 4 WW1200 WW1210 Val Vista Reclaimed Water Line Riggs Reclaimed Water Line WW1220 WW1231 Neely Admin Building Repairs WW1237 Islands Lift Station Improvements WW1242 Manhole Rehabilitation Phase 1 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 WW1268 Elliot Rd Reclaimed Line WW1271 Recker & Morrison Ranch Gravity Line WW1272 Fiesta Tech Facility Upgrades 1 WW1275 Charbray Reclaimed Line WW1277 Pecos Rd Reclaimed Line WW1286 Reservoir 3 Control System R&R GWRP Various Plant Improvements Ph 2 WW1290 Total Wastewater Repl Fund Water 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 ST1120 Val Vista Dr ‐ Appleby to Merlot ST1390 Elliot and Higley Intersection WA1200 Water Rights Resiliency and Capacity WA1410 Zones 1 and 2 Split Valves WA1450 Transmission Main Assessment Phase 1 WA1480 Site 25 Arsenic Mitigation WA1490 Cathodic Protection Assessment WA1540 Lindsay Rd Water Line WA1542 2022 Vulnerability Assessment WA1547 Zone 1 System Connectivity $ 244 5,215 4,249 30,014 18,590 8,857 15,263 11,518 2,581 20,540 1,254 1,494 3,769 4,234 1,706 1,826 7,270 10,691 3,459 2,145 1,388 2,655 25,633 410 1,292 1,046 3,870 1,264 4,974 197,207 $ 150 1,816 3,318 3,279 5,597 8,333 8,468 44 19,263 134 ‐ ‐ ‐ 1,193 ‐ 6,383 5,069 10 29 ‐ 718 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 63,804 $ ‐ 2,433 14,318 15,311 3,260 6,930 3,050 2,537 1,277 1,120 ‐ ‐ ‐ 513 ‐ 887 277 3,449 415 ‐ 148 ‐ ‐ ‐ ‐ ‐ ‐ 1,939 57,864 $ 1,441 1,733 433 201 1,194 1,290 492 23,426 3,153 507 4,649 1,176 2,277 198 5,047 723 ‐ ‐ 2 ‐ 1,290 ‐ ‐ 43 1 ‐ ‐ ‐ 164 ‐ 718 ‐ ‐ 199 1,194 ‐ ‐ ‐ 1,936 506 ‐ 1,176 ‐ 34 1,915 ‐ ‐ 12,378 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,494 721 800 ‐ ‐ ‐ 5,345 ‐ 1,701 ‐ ‐ ‐ ‐ ‐ 1,046 ‐ 1,264 1,365 26,114 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 1,544 ‐ ‐ 1,594 ‐ ‐ 2,549 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 10,964 $ 8,657 $ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 745 ‐ ‐ ‐ ‐ 1,366 ‐ 4,513 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 486 ‐ ‐ ‐ ‐ ‐ ‐ 590 5,229 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,894 $ ‐ ‐ ‐ 3,429 996 ‐ ‐ 1,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,425 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,048 3,434 ‐ 1,826 ‐ ‐ ‐ ‐ ‐ 1,789 ‐ 410 ‐ ‐ 726 ‐ 1,670 12,903 $ 5,065 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,292 ‐ 3,144 ‐ ‐ 9,501 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,388 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,388 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,423 ‐ ‐ ‐ ‐ ‐ ‐ 5,423 $ ‐ 1,733 433 ‐ ‐ ‐ ‐ 11,713 ‐ ‐ ‐ ‐ 2,277 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 492 11,713 1,174 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 20,210 ‐ ‐ ‐ ‐ ‐ ‐ 20,210 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,649 ‐ ‐ ‐ 3,132 245 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Beyond 10 Yrs FY 2034 $ ‐ ‐ ‐ ‐ ‐ ‐ 293 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 293 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Project # WA1579 WA1582 WA1584 WA1595 WA1600 WA1601 WA1603 WA1608 WA1609 WA1610 WA1611 WA1612 WA1615 WA1616 WA1617 WA1620 WA1624 WA1625 WA1630 WA1631 WA1632 WA1634 WA1635 WA1637 WA1638 WA1639 WA1640 WA1641 WA1642 WA1643 WA1644 WA1645 WA1646 WA1647 WA1648 WA1649 WA1651 WA1654 WA1655 WA1656 WA1657 WA1660 WW1263 Water Repl Fund PR1040 RD2130 ST1320 ST1620 ST1720 ST1800 ST1830 ST1880 ST1910 ST1920 ST2000 ST2113 ST2114 ST2115 ST2116 ST2117 ST2118 Total Budget Prior (1,000's) Years FY 2025 FY 2026 317 98 219 ‐ 10,840 7,932 2,908 ‐ 665 644 21 ‐ 454 14 440 ‐ 10,342 85 531 ‐ 1,012 56 956 ‐ ‐ 4,707 4,710 3 1,093 81 1,012 ‐ 4,917 ‐ 3,359 1,558 4,917 ‐ 3,359 1,558 4,917 ‐ 3,359 1,558 4,917 ‐ 3,359 1,558 161 ‐ ‐ ‐ 161 ‐ ‐ ‐ ‐ 330 141 189 3,646 ‐ ‐ ‐ 5,337 ‐ ‐ ‐ 185 1 184 ‐ 11,946 ‐ ‐ ‐ 2,500 8,500 ‐ 1,000 1,182 ‐ ‐ ‐ 5,862 ‐ ‐ ‐ 13,406 ‐ ‐ ‐ 2,608 ‐ ‐ ‐ 2,742 ‐ ‐ 2,742 3,358 ‐ ‐ ‐ 3,005 ‐ ‐ ‐ 4,408 ‐ ‐ ‐ 2,944 ‐ ‐ ‐ 3,707 ‐ ‐ ‐ 3,904 ‐ ‐ ‐ 763 ‐ ‐ ‐ 1,197 ‐ ‐ ‐ 340 ‐ ‐ ‐ 253 ‐ ‐ ‐ 300 ‐ ‐ ‐ 168 1 167 ‐ 1,211 ‐ 1,211 ‐ ‐ ‐ ‐ 913 265 ‐ ‐ 265 2,544 ‐ 222 2,322 613 ‐ ‐ ‐ 6,263 ‐ 360 1,052 $ 188,540 $ 11,279 $ 35,241 $ 15,113 Project Name NWTP SCADA/I&C Support Services NWTP South Reservoir Improvements 2022 Int 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 Site 37 Well Development Site 38 Well Development Site 39 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 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 SVWTP Condition Assessment Unidirectional Flushing Program System Droughts Interconnects Water Site Study Zone 3 ‐ In‐Line Booster Station Water Crossing Rehab Assessment 2027 Int Water Resources Master Plan Utility System Fiber Optic Connection Total Water Fund Water Tower Plaza Ash Street Re‐Alignment Elliot and Gilbert Intersection Mesquite St ‐ Lindsay to Val Vista Val Vista Lakes Improvements Cooper Rd ‐ Encinas to Baseline Higley Rd ‐ North of Elliot Lindsay and Guadalupe Intersection McQueen and Guadalupe Intersection Val Vista and Ray Intersection Power and Pecos Intersection White Fence Farms 4 Improvements Brentwood Acres Improvements Porter Acres Improvements Melody and Pioneer Improvements KA‐LO Park Improvements College Park Improvements 1,034 2,185 1,805 2,280 16,532 2,933 732 1,485 722 635 564 762 2,524 2,811 609 790 2,716 246 ‐ ‐ ‐ ‐ 45 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,034 2,185 ‐ 2,280 8,092 2,933 732 ‐ 722 ‐ ‐ ‐ ‐ 2,811 609 790 ‐ ‐ ‐ ‐ ‐ 8,395 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2028 FY 2027 $ FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 161 ‐ ‐ ‐ ‐ ‐ ‐ 2,500 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 613 490 19,920 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,646 ‐ ‐ ‐ 2,500 ‐ ‐ ‐ ‐ ‐ ‐ 3,005 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 300 ‐ ‐ ‐ ‐ ‐ ‐ 4,361 27,191 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,337 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,358 ‐ ‐ ‐ 3,707 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 12,402 $ ‐ ‐ ‐ ‐ 491 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,944 ‐ ‐ 763 1,197 ‐ ‐ ‐ ‐ ‐ 913 ‐ ‐ ‐ ‐ 14,089 $ ‐ ‐ ‐ ‐ 9,235 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,608 ‐ ‐ ‐ 4,408 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 16,251 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 161 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,862 13,406 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 19,429 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,805 ‐ ‐ ‐ ‐ 1,485 ‐ ‐ 564 762 2,524 ‐ ‐ ‐ 2,716 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 635 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 247 Beyond 10 Yrs FY 2034 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,784 ‐ 1,182 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,904 ‐ ‐ 340 253 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,463 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,162 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,162 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE Total Budget Prior (1,000's) Years FY 2025 FY 2026 828 ‐ ‐ ‐ 7,660 1,887 5,773 ‐ 15,370 782 14,588 ‐ 17,919 1,034 16,885 ‐ 17,476 ‐ ‐ ‐ 3,068 ‐ ‐ ‐ 12,712 ‐ ‐ ‐ 3,595 1,979 1,616 ‐ 84,844 ‐ ‐ ‐ 14,226 ‐ ‐ ‐ 13,894 ‐ ‐ ‐ 2,752 139 104 ‐ 50 50 ‐ ‐ 764 638 126 ‐ 464 ‐ 464 ‐ 273,721 ‐ ‐ ‐ 2,044 1,072 972 ‐ 1,110 ‐ 1,110 ‐ 11,739 ‐ ‐ ‐ 538 ‐ 538 ‐ 1,886 ‐ ‐ ‐ 3,966 ‐ ‐ ‐ 39,631 ‐ ‐ ‐ 290 253 37 ‐ 110 11 99 ‐ $ 571,776 $ 7,890 $ 64,500 $ 8,395 Project # ST2133 WA1230 WA1310 WA1320 WA1330 WA1340 WA1350 WA1460 WA1470 WA1510 WA1545 WA1557 WA1589 WA1590 WA1593 WA1597 WA1607 WA1618 WA1619 WA1621 WA1622 WA1623 WA1650 WA1653 WA1659 Project Name Cooper and Warner Intersection Site 20 Reservoir Construction Tankersley Water System Area II Tankersley Water System Area V Tankersley Water System Area III/IV Tankersley Water System Area VI Tankersley Water System Area VII/VIII Higley Rd Water Line Islands Water Line Replacement Pony Lane Water Line Replacement Tankersley Water System Area IX 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 Gilbert & Warner Water Main Repair Higley and Frye Water Main Repair Total Water Repl Fund Water Resources SDF MF2552 2028 System Development Fee Study MF2558 2033 System Development Fee Update WA0940 Water Rights ‐ Phase 2 WA1596 Water Rights Bartlett Lake Modification Total Water Resources SDF Water SDF MF2552 2028 System Development Fee Study MF2558 2033 System Development Fee Update ST1150 Hunt Highway ‐ Stacey to Recker ST1160 Recker Rd ‐ Riggs to Hunt Highway 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 WA1120 Power Rd Water Line WA1230 Site 20 Reservoir Construction WA1540 Lindsay Rd Water Line WA1547 Zone 1 System Connectivity NWTP Upgrades and Reconstruction WA1589 WA1613 Site 40 Well Development WA1626 Site 35 Well Facility Development WA1627 Site 41 Well Facility Development WA1628 Site 42 Well Facility Development WA1629 Site 43 Well Facility Development WA1633 NWTP Finished Water Pump Station WA1634 Zone 1 Relief Transmission Main 1 WA1635 Zone 1 Relief Transmission Main 2 WA1637 Zone 2 Relief Transmission Main 1 WA1638 Zone 2 Relief Transmission Main 2 Total Water SDF WRMPC ‐ Intergov Contrib WA1594 SVWTP Raw Water Cathodic Protection Total WRMPC ‐ Intergov Contrib Grand Total ‐ All Capital Funds $ 18 18 18,605 19,599 38,240 $ ‐ ‐ 18,605 ‐ 18,605 $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ $ 19 19 4,098 2,073 20,078 4 4 59 655 2,910 271 2,277 1,303 51,407 11,946 11,946 11,946 11,946 11,946 3,266 5,862 13,406 2,608 2,741 172,790 $ ‐ ‐ ‐ ‐ 1,119 4 4 59 655 ‐ 271 ‐ 25 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,137 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 470 32,009 ‐ ‐ ‐ ‐ ‐ 3,266 ‐ ‐ ‐ ‐ 35,745 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,910 ‐ ‐ ‐ 19,398 ‐ 1,784 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,741 26,833 67 3,477 67 $ 3,477 $ 479,202 $ 1,588,820 $ ‐ ‐ 939,545 3,544 $ 3,544 $ $ 6,388,076 $ 248 Table of Contents TEN-YEAR CIP PLAN BY FUNDING SOURCE FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 828 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 17,476 ‐ ‐ ‐ ‐ 3,068 ‐ ‐ ‐ ‐ 12,712 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 8,485 25,453 25,453 25,453 ‐ ‐ ‐ 14,226 ‐ ‐ ‐ ‐ 13,894 ‐ ‐ ‐ ‐ 2,509 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 12,161 12,020 7,702 8,429 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,000 3,739 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,966 ‐ ‐ ‐ ‐ 7,381 32,250 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 36,330 $ 41,847 $ 108,387 $ 66,132 $ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 8,334 ‐ ‐ 3,000 ‐ 1,886 ‐ ‐ ‐ ‐ 13,220 $ ‐ ‐ ‐ 6,533 6,533 $ 18 ‐ ‐ 6,533 6,551 $ ‐ ‐ ‐ 6,533 6,533 $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,277 ‐ ‐ ‐ 10,162 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 12,439 $ 19 ‐ 4,098 2,073 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,784 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,974 $ ‐ ‐ ‐ ‐ 18,959 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,162 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 29,121 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 808 ‐ ‐ ‐ ‐ 1,784 ‐ ‐ ‐ ‐ ‐ ‐ 2,592 $ $ $ ‐ ‐ $ 468,437 $ ‐ ‐ $ 959,921 $ ‐ ‐ $ 294,230 $ ‐ ‐ $ 257,727 $ FY 2033 Beyond 10 Yrs FY 2034 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ 18 ‐ ‐ 18 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,162 ‐ ‐ ‐ ‐ 2,608 ‐ 12,770 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,784 ‐ 5,862 13,406 ‐ ‐ 21,052 $ ‐ 19 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 11,946 ‐ ‐ ‐ 10,162 ‐ ‐ ‐ ‐ ‐ 22,127 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 226,323 $ ‐ ‐ $ 346,008 $ ‐ ‐ $ 109,178 $ ‐ ‐ $ 400,529 $ ‐ ‐ 318,156 ‐ ‐ ‐ ‐ ‐ $ 249 $ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 225,075 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 225,075 $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ Table of Contents STREETS PROJECT LOCATOR 250 Table of Contents STREETS PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs Ocotillo Rd - Greenfield to Higley ST0540 121,456 10,740 110,716 - - - - - - Baseline Rd - Greenfield to Power ST0780 21,827 112 - - - 21,715 - - - Recker Rd - Ocotillo to Chandler Hts ST0800 14,557 - - - - 14,557 - - - Hunt Highway - Val Vista to 164th ST0840 97,940 40 - - - - - 97,900 - Higley Rd - Riggs to Stacey ST0980 23,572 1,973 14,559 7,040 - - - - - Ocotillo Rd - 148th to Greenfield ST0990 47,993 9,380 38,613 - - - - - - Elliot Rd - Neely to Burk ST1050 11,601 - - - - - - 11,601 Val Vista Dr - Appleby to Merlot ST1120 35,934 34,539 1,395 - - - - - - Lindsay Rd - Queen Creek to Ocotillo ST1140 12,450 2,123 10,327 - - - - - - Hunt Highway - Stacey to Recker ST1150 28,280 - - - - 28,280 - - - Recker Rd - Riggs to Hunt Highway ST1160 21,035 104 - - - 20,931 - - - Lindsay Rd - Pecos to SR202 ST1170 12,806 11,950 856 - - - - - Warner Rd - Power to East of Recker ST1180 11,817 474 11,343 - - - - - - Power Rd - Guadalupe to SR202 ST1200 22,017 3 16,749 5,265 - - - - - Val Vista Dr - Riggs to Hunt Highway ST1270 14,752 - - - - 14,752 - - - Warner and Greenfield Intersection ST1300 17,641 - - - - - - 17,641 - Ray and Gilbert Intersection ST1310 14,210 - - - - - 14,210 - - Elliot and Gilbert Intersection ST1320 15,698 74 11 - - 15,613 - - - Guadalupe and Val Vista Intersection ST1330 10,868 - - - - - 10,868 - - Guadalupe and Power Intersection ST1340 15,334 - - - - 15,334 - - - Elliot and Cooper Intersection ST1380 10,882 5,361 5,521 - - - - - - Elliot and Higley Intersection ST1390 10,784 - - - - 10,784 - - ADA Upgrades in Public ROW ST1550 4,379 2,022 1,247 370 370 370 - - - Constellation - South of Coldwater ST1570 10,397 55 - - - 10,342 - - - Higley and Pecos Intersection ST1590 3,089 268 2,821 - - - - - - Railroad Crossings Improvements ST1600 2,545 224 2,321 - - - - - - Mesquite St - Lindsay to Val Vista ST1620 17,774 715 17,059 - - - - - Val Vista Lakes Improvements ST1720 98,971 1,071 69,858 28,042 - - - - - Guadalupe Rd - Arizona to McQueen ST1770 14,433 8,390 6,043 - - - - - - Cooper Rd - Encinas to Baseline ST1800 15,851 - 15,851 - - - - - - Higley Rd - North of Elliot ST1830 4,690 246 4,444 - - - - - - Cooley Station Transit Center ST1840 19,572 2,586 - - - 16,986 - - - Greenfield at Knox Right Turn Lane ST1850 783 117 666 - - - - - - Gilbert and Warner Intersection ST1860 18,023 231 - - - 17,792 - - - McQueen and Elliot Intersection ST1870 19,376 177 19,199 - - - - - - Lindsay and Guadalupe Intersection ST1880 8,556 - - - - 8,556 - - - Chandler Heights - Recker to Power ST1890 3,000 5 2,995 - - - - - - McQueen and Guadalupe Intersection ST1910 16,619 1,591 15,028 - - - - - - Val Vista and Ray Intersection ST1920 15,980 - - - - - 15,980 - - Power and Queen Creek Intersection ST1940 13,623 - - - - - 13,623 - - Market and Williams Field Intersection ST1960 1,711 95 1,616 - - - - - - Val Vista and Mercy Intersection ST1970 1,493 158 1,335 - - - - - Market and San Tan Village Intersection ST1980 2,992 65 25 - - 2,902 - - - Higley and Inverness Intersection ST1990 2,052 57 30 - - 1,965 - - - Power and Pecos Intersection ST2000 109,071 - - - - 109,071 - - - Higley and Queen Creek Intersection ST2010 5,662 187 5,475 - - - - - - Various Roadway Improvements ST2050 7,527 75 - - - - 7,452 - - Integrated Transit Center Dev Plan ST2070 320 20 - - - - - 300 - Bus Stop Improvements ST2080 2,768 - - - - 2,768 - - - Bus Stop Shelter Replacements ST2101 3,364 - 3,364 - - - - - - Safe Route Enhancements ST2102 71,958 - - - - 71,958 - - - Germann and Power Intersection ST2103 3,580 - - - - 3,580 - - - Higley and Germann Intersection ST2104 75 64 11 - - - - - - 251 Table of Contents STREETS PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Beyond 10 Yrs Years 6-10 School Safety and Congestion Improve ST2105 31,701 156 7,205 - - 24,340 - - - Lindsay and Elliot Intersection ST2106 1,810 - - - - 1,810 - - - Val Vista and Warner Intersection ST2107 5,894 - - - - 5,894 - - - Gilbert and Guadalupe Intersection ST2108 1,405 - - - - 1,405 - - - Cooper and Madera Park Intersection ST2110 641 75 566 - - - - - - 148th St - Spur to Appleby ST2111 2,811 147 2,664 - - - - - - White Fence Farms 4 Improvements ST2113 14,043 - - - - 14,043 - - - Brentwood Acres Improvements ST2114 6,874 - - - - 6,874 - - - Porter Acres Improvements ST2115 16,427 - 16,427 - - - - - - Melody and Pioneer Improvements ST2116 5,627 262 5,365 - - - - - - KA-LO Park Improvements ST2117 6,877 348 6,529 - - - - - - College Park Improvements ST2118 13,872 - - - - 13,872 - - - Mews Road - Higley to 1/2 Mile East ST2119 332 19 313 - - - - - - Higley and Riggs Intersection ST2120 431 62 369 - - - - - - Queen Creek and Val Vista Intersection ST2121 4,292 - - - 4,292 - - - - Hearne Way and Gilbert Crosswalks ST2122 254 4 250 - - - - - - Guadalupe and Oak Access Assessment ST2123 163 52 111 - - - - - - San Tan Village and SR202 Intersection ST2124 1,081 53 1,028 - - - - - - ADA Intersection Improvements ST2125 6,617 - - 1,324 1,324 1,323 1,323 1,323 - Stacey Rd - Higley to 172nd ST2126 471 40 431 - - - - - - Pecos Rd - Lindsay to Val Vista ST2127 15,776 - 15,776 - - - - - - McQueen Rd and UPRR Improvements ST2128 44,942 - - - - - 44,942 - - Val Vista Dr and UPRR Improvements ST2129 52,529 - - - - 52,529 - - - Somerton Blvd - Williams Fld to Recker ST2130 18,336 4,015 14,321 - - - - - - Val Vista and Williams Fld Intersection ST2131 4,328 - - - - 4,328 - - - Town Wide Signal Pole Replacement ST2132 750 - 750 - - - - - - Cooper and Warner Intersection ST2133 7,720 - - 170 - 7,550 - - - Higley and Guadalupe Intersection ST2134 2,247 - - - - - - 2,247 - Higley Rd - Warner to Amber Lane ST2135 9,765 - 350 - - 9,415 - - - Canal Crossings Access Study ST2136 250 - 250 - - - - - - Germann Rd and Ranch House Parkway Improve ST2137 429 - - 429 - - - - - Lexington and Lindsay Intersection ST2138 1,728 - - 500 - - - 1,228 Higley and Germann Intersection ST2139 10,677 - - - - 10,677 - - - Val Vista Bike & Ped Safety Study ST2140 133 - - 133 - - - - - Guadalupe Bike & Ped Safety Study ST2141 193 - - 193 - - - - - Greenfield Bike & Ped Safety Study ST2142 163 - - 163 - - - - - Oak and Guadalupe Improvements ST2143 820 - 820 - - - - - - Town Wide Bicycle Network Study ST2144 293 - - 293 - - - - - $ 1,386,390 $ 100,525 $ 453,003 5,986 $ 542,316 $ 108,398 $ 132,240 TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Capital Expenses Capital Sources (1,000s) Total Prior Years $ 43,922 TRUE FY 2025 FY 2026 $ FY 2027 FY 2028 $ - TRUE Beyond 10 Years 6-10 Yrs FY 2029 2006 GO Bonds 08 2,314 2,314 - - - - - - - 2007 GO Bonds 08 3,354 3,354 - - - - - - - 2017 GO Bonds 22,225 22,225 - - - - - - - 2022 GO Bonds (Transport) 400,183 14,855 353,935 31,393 - - - - - 26/28 Potential StreetBond 637,530 - - - - 452,934 70,907 113,689 - Maricopa County 1,410 - 1,410 - - - - - State Funds 7,900 7,900 - - - - - - - MAG RTP Arterial Fund 40,491 29,872 10,513 106 - - - - - MAG Revolving Fund 9,228 (2,323) 11,657 (106) - - - - - Potential MAG Extension 68,229 - - - - 36,770 31,459 - - Developer Contribution 6,136 5,482 94 - 560 - - - - 252 Table of Contents STREETS PROJECT SUMMARY Capital Sources (1,000s) CIP Outside Sources Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs 7,993 5,236 2,757 - - - - - - 631 (1,593) 983 - - 1,241 - - - City of Mesa 8,573 - - - - 8,573 - - - Water Repl Fund 38,728 45 18,969 8,395 - 10,684 635 - - Wastewater Repl Fund 5,215 150 - - - 5,065 - - - General Fund 159 159 - - - - - - - Water Fund 1,782 1,290 - - - 492 - - - Wastewater Fund 2,009 1,212 68 729 - - - - - Solid Waste - Residential 2 2 - - - - - - - CIP O/S Revolving Fund Roadway and Maint. Fund 43,883 3,226 12,347 3,405 5,426 1,693 1,323 16,463 - Water SDF 6,171 - - - - 6,171 - - - Greenfield Wastewater SDF 5,000 - 5,000 - - - - - - Roads SDF 66,615 7,097 34,663 - - 18,693 4,074 2,088 - Investment Income 22 22 - - - - - - - Miscellaneous 607 - 607 - - - - - - Total Sources $ 1,386,390 $ 100,525 $ 453,003 5,986 $ 542,316 $ 108,398 $ 132,240 $ 43,922 $ Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact - 201 201 201 208 - Total Revenue - - - - - - Net Additional Cost $ 253 - $ 201 $ 201 $ 201 $ 208 $ - $ - Table of Contents STREETS PROJECT DETAIL ST0540 – Ocotillo Rd – Greenfield to Higley Project Priority: 3.00 Design and construction of Ocotillo Road from approximately ¼ mile east of Greenfield Road to Higley Road to minor arterial standards. The project includes crossings over the Queen Creek Wash, East Maricopa Floodway, Roosevelt Water Conservation District Canal and Chandler Heights Basin. The project includes the relocation of 69kV power lines and access into the proposed Gilbert Regional Park. Fiber conduit and cable will be added from Higley Road to Greenfield. Project Priority: 1.37 ST0980 – Higley Rd – Riggs to Stacey Complete Higley Road improvements from ¼ mile south of Riggs Road to south of Stacey Road to major arterial standards including dual left turn lanes. Project to include new roadway, street lights, sidewalks, landscaping, and approximately 1,100 linear feet of 8” sewer line at the southern end. ST0990 – Ocotillo Rd – 148th to Greenfield Project Priority: 2.83 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. Project Priority: 3.00 ST1120 – Val Vista Dr – Appleby to Riggs Complete Val Vista Drive to full width improvements to a major arterial standard; includes a six-lane section with raised landscaped median, bike lanes, sidewalks and street lights from Ocotillo Road to Merlot Street, potentially reducing from six lanes to four lanes south of Chandler Heights. Also includes a 12" waterline in Chandler Heights. ST1140 – Lindsay Rd – Queen Creek to Ocotillo Project Priority: 3.00 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. Project Priority: 3.00 ST1170 – Lindsay Rd – Pecos to SR202 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. ST1180 – Warner Rd – Power to East of Recker Project Priority: 1.83 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. ST1200 – Power Rd – Guadalupe to SR202 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. 254 Project Priority: 3.00 Table of Contents STREETS PROJECT DETAIL Project Priority: 1.53 ST1320 – Elliot and Gilbert Intersection Design and construction of intersection improvements at Elliot and Gilbert Roads to reduce congestion. Project scope includes widening to provide additional through, left and/or right turn lanes, and bike lanes as justified by traffic studies conducted as part of the design. Project also includes traffic signal and related drainage improvements. Project Priority: 3.00 ST1380 – Elliot and Cooper Intersection 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. Project Priority: 3.00 ST1550 – ADA Upgrades in Public ROW 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. Project Priority: 3.00 ST1590 – Higley and Pecos Intersection 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. ST1600 – Railroad Crossings Improvements 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. ST1620 – Mesquite St – Lindsay to Val Vista Project Priority: 1.54 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. Project Priority: 2.63 ST1720 – Val Vista Lakes Improvements 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. ST1770 – Guadalupe Rd – Arizona to McQueen 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. 255 Project Priority: 2.84 Table of Contents STREETS PROJECT DETAIL ST1800 – Cooper Rd – Encinas to Baseline Project Priority: 2.37 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. Project Priority: 1.54 ST1830 – Higley Rd – North of Elliot 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. ST1850 – Greenfield at Knox Right Turn Lane Project Priority: 3.00 Design and construction of a right turn lane on Greenfield Road southbound at Knox going into Crossroads Park. ST1870 – McQueen and Elliot Intersection Project Priority: 1.37 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. ST1890 – Chandler Heights - Recker to Power Project Priority: 3.00 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. ST1910 – McQueen and Guadalupe Intersection Project Priority: 2.84 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. ST1960 – Market and Williams Field Intersection Project Priority: 2.00 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. ST1970 – Val Vista and Mercy Intersection 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. 256 Project Priority: 2.68 Table of Contents STREETS PROJECT DETAIL ST1980 – Market and San Tan Village Intersection Project Priority: 2.37 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. ST1990 – Higley and Inverness Intersection Project Priority: 1.83 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. ST2010 – Higley and Queen Creek Intersection Project Priority: 2.00 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. Project Priority: 1.83 ST2101 – Bus Stop Shelter Replacements Remove and replace 28 old and obsolete bus shelters and pads to new standards. ST2104 – Higley and Germann Intersection Project Priority: 3.00 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. ST2105 – School Safety and Congestion Improve Project Priority: 3.00 Study, design, and construction of improvements at various locations around schools to help with safety and congestion. ST2110 – Cooper and Madera Park Intersection Project Priority: 3.00 Design and construction of an eastbound and westbound right turn lane at the intersection of Cooper Road and Madera Park Drive / Stetson. ST2111 – 148th St – Spur to Appleby Project Priority: 3.00 Design and construction of the west half of 148th Street (Sailors Way) between Spur Road and Appleby Road to minor collector standards. Project Priority: 2.16 ST2115 – Porter Acres Improvements Design and construction of full roadway improvements to Agrarian standards. Project scope includes ribbon curbing, sub-base, asphalt, drainage, and new water lines. ST2116 – Melody and Pioneer Improvements Design and construction of full roadway improvements to TOG standards. Project scope includes curb and gutter, street lights, sidewalk, and a new water line. 257 Project Priority: 2.53 Table of Contents STREETS PROJECT DETAIL Project Priority: 2.70 ST2117 – KA-LO Park Improvements 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. ST2119 – Mews Road – Higley to ½ Mile East Project Priority: 2.63 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. Project Priority: 2.70 ST2120 – Higley and Riggs Intersection Design and construction of a positive left turn offset on each approach at the intersection of Riggs Road and Higley Road. Project Priority: 2.46 ST2122 – Hearne and Gilbert Crosswalks Evaluation, design, and construction of Hearne Way crossing improvement at Gilbert Road in the Heritage District to enhance safety for the pedestrians. ST2123 – Guadalupe and Oak Access Assessment Project Priority: 2.70 Assessment of current access at the intersection of Guadalupe Road and Oak Street and create concepts for different access options. ST2124 – San Tan Village and SR202 Intersection Project Priority: 2.83 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. ST2126 – Stacey Rd – Higley to 172nd Project Priority: 2.32 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. Project Priority: 2.83 ST2127 – Pecos Rd – Lindsay to Val Vista Design and reconstruction of Pecos Road from Val Vista Drive to Lindsay Road. Project includes ADA improvements, upgrading ramps, driveways, right turn lanes and new street lights. ST2130 – Somerton Blvd – Williams Fld to Recker Project Priority: 3.00 Design and construction of Somerton Boulevard from Williams Field to Recker Road to collector street standards. ST2132 – Town Wide Signal Pole Replacement Procure and install new signal poles at various locations around the town due to age and/or degradation. 258 Project Priority: 2.68 Table of Contents STREETS PROJECT DETAIL ST2135 – Higley Rd – Warner to Amber Lane Project Priority: 2.68 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. Project Priority: 1.92 ST2136 – Canal Crossings Access Study Study the feasibility of canal culvert crossing for emergency and recycling access at various locations in the Town. ST2143 – Oak and Guadalupe Improvements Design and construction of median islands to restrict Oak Street into the Gilbert Professional Plaza including median u-turn areas on Guadalupe Road and enhancements to landscaping and drainage on Guadalupe Road. 259 Project Priority: 2.68 Table of Contents TRAFFIC CONTROL PROJECT LOCATOR 260 Table of Contents TRAFFIC CONTROL PROJECT SUMMARY Capital Expenses (1,000s) Prior Years Total FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs Advanced Fiber System - Phase 5 TS1330 7,838 - - - - 7,838 - - - Advanced Fiber System - Phase 6 TS1340 5,155 - - - - 5,155 - - - Recker and Galveston Signal TS1440 1,419 68 1,351 - - - - - - Recker and Somerton Signal TS1450 876 841 35 - - - - - - Williams Field and Wade Signal TS1460 807 48 759 - - - - - - Williams Field and Somerton Signal TS1470 754 730 24 - - - - - - Riggs and Recker Signal TS1500 2,026 - 2,026 - - - - - - Recker and Warner Signal TS1570 575 575 - - - - - - Higley and Coldwater Signal TS1620 2,396 - - 2,396 - - - - - Smart Signal Control System TS1700 7,171 744 44 - - - - 6,383 - American Heroes and Gilbert Signal TS1920 882 286 596 - - - - - Fiber Optic Strategic Build Out TS1940 20,439 2,008 15,315 3,116 - - - - - Advanced Mid-Block Detection TS1942 64,252 - - - - 12,207 10,409 41,636 - Higley and Bridges Signal TS1943 1,501 105 1,396 - - - - - - Higley and Morrison Ranch Signal TS1944 1,493 102 1,391 - - - - - - Cooper and Velero Signal TS1946 1,615 5 - 1,610 - - - - - Val Vista and Boston Signal TS1948 900 67 833 - - - - - - Ray and Sanders Signal TS1950 2,872 - - 2,872 - - - - - Germann and Silverado Signal TS1951 1,197 - 1,197 - - - - - - Advance Detection Safety Improve Ph 2 TS1952 4,045 62 3,983 - - - - - - Ray and Catalina Signal TS1953 3,091 - - 3,091 - - - - - ITS Network Master Plan TS1954 558 - 558 - - - - - - Trail Crossing Improvements TS1955 2,446 - - - - - - 2,446 - School Zone Flashers and Signs TS1956 650 - 650 - - - - - - Baseline and Claiborne Access Imp TS1957 150 - - - - - 150 - - Signal Inventory Study TS1958 393 - 393 - - - - - - TSMO Plan Update TS1959 443 - - - - - 443 - - Mid Block Traffic Counter TS1960 2,921 - - - 2,921 - - - - Elliot and William Dillard Signal TS1961 1,060 - 1,060 - - - - - - Signal Pre-emption Update TS1962 2,200 - 2,200 - - - - - - Gilbert and Long Meadows Signal TS1964 1,560 - - 1,560 - - - - Rochester and Williams Field Signal TS1965 1,543 - - 1,543 - - - - - Williams Field and Ashland Ranch Signal TS1966 828 - - 828 - - - - - Guadalupe and Cole Signal TS1967 1,477 - - 1,477 - - - - - Chestnut and Val Vista Signal TS1968 1,450 - - 1,450 - - - - - Germann and Possee Trail Signal TS1969 1,994 - - 1,994 - - - - - Riggs and Constellation Way Signal TS1970 1,488 - - 1,488 - - - - - Recker and Houston Signal TS1971 2,366 - - 2,366 - - - - - Gilbert and Galveston Signal TS1972 850 - - 850 - - - - - McQueen and Juniper Signal TS1973 1,808 - - 1,808 - - - - - Germann and Autum Signal TS1974 1,967 - - 1,967 - - - - - Germann and Reseda Signal TS1975 1,257 - - 1,257 - - - - - Williams Field and Rockwell Signal TS1976 1,554 - - 1,554 - - - - - Recker and Orchid Lane Signal TS1977 1,972 - - 1,972 - - - - - 5,641 $ 33,811 $ 35,199 2,921 $ 25,200 $ 11,002 $ 50,465 Total Capital Expenses $ 164,239 $ 261 $ $ - Table of Contents TRAFFIC CONTROL PROJECT SUMMARY Capital Sources (1,000s) Prior Years Total FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs 2022 GO Bonds (Transport) 20,239 1,808 15,315 3,116 - - - - - 26/28 Potential StreetBond 64,252 - - - - 12,207 10,409 41,636 - Federal Funds 3,032 - 3,032 - - - - - - MAG RTP Arterial Fund 901 - - 901 - - - - - MAG Revolving Fund - - 901 (901) - - - - - Developer Contribution 282 282 - - - - - - - CIP O/S Revolving Fund - (282) 282 - - - - - - 200 200 - - - - - - - Roadway and Maint. Fund 29,292 687 6,369 - 2,921 10,914 593 7,808 - Signal SDF 46,041 2,946 7,912 32,083 - 2,079 - 1,021 - 5,641 $ 33,811 $ 35,199 2,921 $ 25,200 $ 11,002 $ 50,465 Total Operation and Maintenance Impact - 12 15 15 15 - Total Revenue - - - - - - General Fund Total Sources $ 164,239 $ $ Operation and Maintenance Impact (1,000s) Net Additional Cost $ 262 - $ 12 $ 15 $ 15 $ 15 $ - $ - Table of Contents TRAFFIC CONTROL PROJECT DETAIL Project Priority: 3.00 TS1440 – Recker and Galveston Signal 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. Project Priority: 3.00 TS1450 – Recker and Somerton Signal 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. TS1460 – Williams Field and Wade Signal Project Priority: 3.00 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. TS1470 – Williams Field and Somerton Signal Project Priority: 3.00 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. Project Priority: 2.00 TS1500 – Riggs and Recker Signal 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). Project Priority: 3.00 TS1700 – Smart Signal Control System Install an adaptive signal timing system and associated equipment at nine intersections in the San Tan Village Mall area: Williams Field Road at San Tan Village Parkway, Market Street, Loop 202, and Parkcrest Street; and San Tan Village Parkway at Coronado Street, Mall Entry, Market Street, Loop 202 and Discovery Park. This project will also include a traffic signal at San Tan Village Parkway and Boston Street. TS1920 – American Heroes and Gilbert Signal Project Priority: 3.00 Design and installation of a traffic signal at the intersection of American Hero’s Way and Gilbert Road and connection into the signal system. Project Priority: 3.00 TS1940 – Fiber Optic Strategic Build Out Design and construction of the fiber optic network throughout the arterial roadways of the Town to complete the infrastructure for build out. The project consists of conduit, fiber optic cable, enclosures, and related infrastructure and equipment. Project Priority: 3.00 TS1943 – Higley and Bridges Signal Design and installation of a traffic signal at Higley Road and Bridges Boulevard and connection into the signal system. TS1944 – Higley and Morrison Ranch Signal Project Priority: 3.00 Design and installation of a traffic signal at Higley Road and Morrison Ranch Parkway and connect into the signal system. Project Priority: 3.00 TS1948 – Val Vista and Boston Signal Design and construction of a major arterial traffic signal at the intersection of Boston Street and Val Vista Drive. 263 Table of Contents TRAFFIC CONTROL PROJECT DETAIL Project Priority: 2.16 TS1951 – Germann and Silverado Signal Design and construction of minor arterial traffic signal at the intersection of Germann Road and Silverado Court. TS1952 – Advance Detection Safety Improve Ph 2 Project Priority: 2.00 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. Project Priority: 2.14 TS1954 – ITS Network Master Plan Master Plan for the Intelligent Transportation Systems (ITS) Network which will provide a detailed roadmap for connection to Town facilities and addressed communication devices, connection standards, and head end equipment. Elements of the plan will include fiber optics, broadband radio, network switches, etc. TS1956 – School Zone Flashers and Signs Project Priority: 2.83 Design and installation of school zone flashers and feedback signs at Perry High School, Highland High School, Gilbert High School, Higley High School and Williams Field High School. Project Priority: 2.37 TS1958 – Signal Inventory Study 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. TS1961 – Elliot and William Dillard Signal Project Priority: 2.00 Design and construction of an interconnected minor arterial traffic signal at Elliot Road and William Dillard Drive. Work scope includes right turn lanes on Elliot Road and William Dillard Drive, signal modifications to the existing traffic signal, and medians at Space Place and Elliot Road. Project Priority: 2.22 TS1962 – Signal Pre-emption Update Procure and update equipment for the Town's pre-emption on various intersections which will improve emergency response times, safety, and confidence. 264 Table of Contents MUNICIPAL FACILITIES PROJECT LOCATOR 265 Table of Contents MUNICIPAL FACILITIES PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs Transfer Station MF0320 7,741 - 400 - - - 7,341 - - Public Safety Training Facility MF0400 97,003 95,199 1,804 - - - - - - Adaptive Response Unit 2 (ARU-2) MF2160 1,600 - - 1,600 - - - - - Adaptive Response Unit 1 (ARU-1) MF2290 1,500 - 1,500 - - - - - - Utility Billing System Replacement MF2310 4,540 2,277 2,263 - - - - - - Public Safety Roof Replacement MF2360 6,684 - 6,684 - - - - - - Welcome Home Veterans Park MF2370 450 - 450 - - - - - - North Area Service Center Paving MF2410 4,332 - - - 4,332 - - - - South Area Service Center Paving MF2420 2,407 - - - 2,407 - - - - NASC Fuel Facility MF2440 9,037 232 8,805 - - - - - - Comprehensive Needs Assessment MF2460 1,592 220 1,372 - - - - - - Public Safety Center Expansion MF2470 39,191 - 6,232 32,959 - - - - - Police Dispatch Center Expansion MF2480 19,719 13,152 6,567 - - - - - - Advocacy Center Phase 1 MF2490 43,195 1,962 41,233 - - - - - - Advocacy Center Phase 2 and 3 MF2491 55,126 - 2,800 52,326 - - - - - Fire Station 4 Rebuild MF2510 20,604 - 3,799 16,805 - - - - - Crime Lab MF2524 80,998 139 4,016 76,843 - - - - - Traffic Operations Center MF2526 36,951 222 1,778 - - 34,951 - - - Primary EOC Renovation MF2527 7,752 5,282 2,470 - - - - - - SASC Vehicle Service/Repair Facility MF2532 731 51 680 - - - - - - Fuel Stations Shade Structures MF2533 658 3 655 - - - - - - Fuel Dispensing Pump Replacement MF2534 617 141 476 - - - - - - Fire Station 11 Remodel MF2536 20,513 2 220 - - - - 20,291 - Fire Station 5 Remodel MF2537 17,116 - - - - - - 17,116 - Fire Station 8 Remodel MF2538 15,854 - - - - 3,708 - - 12,146 10,891 Fire Station 2 Remodel MF2539 14,599 - - - 3,708 - - - SASC Access Improvements MF2540 718 3 97 618 - - - - - Fire Station 1 Remodel MF2541 21,007 - - - - - - 2,146 18,861 Fire Station 3 Remodel MF2542 15,310 - - - - - - 2,813 12,497 Fire Station 10 Remodel MF2543 13,016 - - - - - - 13,016 - Fire Station 7 Remodel MF2544 14,435 - - - - - - - 14,435 Fire Station 9 Remodel MF2545 12,223 - - - - - - - 12,223 Fire Administration Remodel MF2546 15,592 47 5,699 9,846 - - - - - SASC Space Needs Master Plan MF2547 463 - - 463 - - - - - Fire Station 6 Remodel MF2550 16,994 - - - - - 3,653 13,341 - Electric Charging Stations Conversion MF2551 473 5 468 - - - - - - 2028 System Development Fee Study MF2552 150 - - - - 150 - - - San Tan Police Substation MF2553 92,362 - 2,000 90,362 - - - - - 2028 General Plan Update MF2554 586 - - - - 586 - - - Police Department Community Office MF2555 18,578 - - - - - - 18,578 - Prosecutor Office Expansion MF2556 600 - 600 - - - - - Public Safety Maintenance Facility MF2557 23,796 - 3,749 20,047 - - - - - 2033 System Development Fee Update MF2558 150 - - - - - - 150 - Topaz Radio Infrastructure Phase 2 MF2559 9,993 - 569 1,782 1,756 1,534 1,544 2,808 - $ 766,956 $ 118,937 $ 107,386 $ 303,651 $ 12,203 $ 40,929 $ 12,538 $ 90,259 $ 81,053 Total Capital Expenses 266 Table of Contents MUNICIPAL FACILITIES PROJECT SUMMARY Capital Sources (1,000s) Total Prior Years 2009 PFMPC Bonds 14,496 14,496 2026 PFMPC Bonds 263,222 2020 GO Pub Safety Bonds 65,454 26/28 Potential StreetBond 34,951 - State Grant Federal Funds CIP Outside Sources CIP O/S Revolving Fund FY 2025 FY 2026 FY 2027 FY 2028 - - - - - 263,222 65,454 - - - - FY 2029 Years 6-10 Beyond 10 Yrs - - - - - - - - - - - - - - - 34,951 - - - 61 61 - - - - - - - 22,952 1,803 21,149 - - - - - - 59 59 - - - - - - - 4,496 4,496 - - - - - - - 140,886 824 8,491 - - - - 50,518 81,053 Fleet Repl Fund 1,339 232 1,107 - - - - - - General Fund (CIP) 42,424 - 15,799 7,369 3,708 3,708 3,653 8,187 - General Fund 109,851 23,077 44,546 2,863 4,297 2,120 1,544 31,404 - Water Fund 3,808 725 917 - 2,166 - - - - General Repl Fund Wastewater Fund 2,181 646 713 - 822 - - - - Solid Waste - Residential 9,982 934 1,389 - 318 - 7,341 - - Solid Waste - Commercial 193 11 15 - 167 - - - - Roadway and Maint. Fund 2,773 223 1,865 - 685 - - - - Fleet Fund 34 3 31 - - - - - - Env. Compliance Fund 40 - - - 40 - - - - Police SDF 36,061 1,544 8,060 26,419 - 19 - 19 - Fire SDF 5,316 - 1,500 3,778 - 19 - 19 - Park SDF 38 - - - - 19 - 19 - Signal SDF 38 - - - - 19 - 19 - Water SDF 38 - - - - 19 - 19 - Water Resources SDF 36 - - - - 18 - 18 - Greenfield Wastewater SDF 18 - - - - 9 - 9 - Neely Wastewater SDF 18 - - - - 9 - 9 - Roads SDF 38 - - - - 19 - 19 - Miscellaneous 6,153 4,349 1,804 - - - - - - Total Sources $ 766,956 $ 118,937 $ 107,386 $ 303,651 $ 12,203 $ 40,929 $ 12,538 $ 90,259 $ 81,053 Total Operation and Maintenance Impact - 1,863 2,175 8,090 8,090 - Total Revenue - - - 700 700 - Operation and Maintenance Impact (1,000s) Net Additional Cost $ 267 - $ 1,863 $ 2,175 $ 7,390 $ 7,390 $ - Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL Project Priority: 0.87 MF0320 – Transfer Station Design and construction of approximately 180,000 sf combined material recovery facility transfer station (MRF/TS) on approximately six acres of land at the north west corner of Pecos and Sossaman Roads. The facility will provide for approximately 5,000 tons capacity of material per month. The station would also allow for disposal of green waste, other organic, construction, demolition and large bulk material. The proposed facility would allow to refuse trucks to transfer their loads. Project Priority: 3.00 MF0400 – Public Safety Training Facility Project includes the construction (with equipment/furniture) of joint public safety training facility. The project will provide a village style tactical training campus for police and fire, necessary training props and supporting infrastructure, as well as drive training components consisting of a tactical driving course, evasive maneuver course and driving skills pad. Additional components include streetscape props for tactical police and fire training scenarios along with conventional structure props and classrooms. The project will provide critical support for current and long-term training needs necessary for the delivery of quality public safety services as well as support for regional training efforts. MF2290 – Adaptive Response Unit 1 (ARU-1) Project Priority: 3.00 The addition of an engine company and personnel to supplement the north area of Gilbert to meet service needs for the northern response areas. MF2310 – Utility Billing System Replacement Project Priority: 3.00 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. MF2360 – Public Safety Roof Replacement Project Priority: 3.00 Install a foam roof over the Public Safety Facility, approximately 175,000 square feet, which was constructed in 2003. Project Priority: 3.00 MF2370 – Welcome Home Veterans Park Welcome Home Veteran’s Park, is located at the southwest corner of Civic Center Drive and Palm Street. Project scope includes the removal of excess soil, that was installed from a previous phase of the project, from site to accommodate a future project. Project Priority: 3.00 MF2440 – NASC Fuel Facility Design, construction and commissioning of a new fuel facility which will include two above ground fuel tanks, four dual dispensers, card-readers for fueling access, a canopy over the fuel islands, security cameras, electrical room, storage room, backup generator, CNG storage tanks, CNG compressors, one CNG "fast fill" dispenser, ten "overnight" CNG fueling stations, one EV "fast charge" station, ten "overnight" EV charging stations, and all accompanying infrastructure for a complete and operational fueling facility. In addition, it will require a removal of the existing underground fuel tanks, demo of existing fuel island. 268 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2460 – Comprehensive Needs Assessment Project Priority: 3.00 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. MF2470 – Public Safety Center Expansion Project Priority: 2.46 Design and construction of an expansion to the existing Public Safety Center to include police operations, community policing services, and critical administrative functions. Current building size, condition, and configuration is limited and does not meet the critical needs and ongoing changes affecting the department. MF2480 – Police Dispatch Center Expansion Project Priority: 3.00 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. Project Priority: 3.00 MF2490 – Advocacy Center Phase 1 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. MF2491 – Advocacy Center Phase 2 and 3 Project Priority: 2.70 This project will provide the design and construction for the phase 2 and phase 3 Advocacy Center proposed on the lot adjacent to the Public Safety Complex at the Civic Center and south of newly proposed Advocacy Center phase 1. Phase 2 building will provide office space for police investigators, advocates, forensic interviewers, and other supporting functions. Phase 3 building will provide multipurpose/multidisciplinary room to accommodate the growth and operations of the facility. Entire Advocacy Center Complex (all phases) will allow police, social workers, Department of Child Safety agents, Office of Child Welfare Investigations, officials, prosecuting attorneys, and on-site physicians to work together to reduce the trauma of physical and sexual abuse; a place where victimization is transformed into empowerment. Project Priority: 3.00 MF2510 – Fire Station 4 Rebuild Assessment, design and construction of fire station 4, originally designed and built as a neighborhood fire station. The assessment will determine whether a remodel of the station, or a complete rebuild would be the most economically prudent to meet current fire station design standards and operations to meet Gilbert's needs as a large municipality. 269 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL Project Priority: 1.83 MF2524 – Crime Lab 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. Project Priority: 2.13 MF2526 – Traffic Operations Center 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. Project Priority: 3.00 MF2527 – Primary EOC Renovation 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. MF2532 – SASC Vehicle Service/Repair Facility Project Priority: 3.00 Design and construction for the conversion of the former wash bay located at the South Area Service Center into a vehicle service repair facility. MF2533 – Fuel Stations Shade Structures Project Priority: 3.0 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. MF2534 – Fuel Dispensing Pump Replacement 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. 270 Project Priority: 3.00 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2536 – Fire Station 11 Remodel – Riggs and Higley Project Priority: 1.54 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. Project Priority: 3.00 MF2540 – SASC Access Improvements 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. MF2546 – Fire Administration Remodel – Civic Center Project Priority: 3.00 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. MF2551 – Electric Charging Stations Conversion Project Priority: 2.46 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. Project Priority: 2.13 MF2553 – San Tan Police Substation Design, construction and equipping a new police department substation on the property adjacent to the South Area Service Center or other alternate location. This project will replace the current police department substation within the South Area Service Center. The project will provide modern police facility to provide public safety services to the residents in the southern part of the town. Project Priority: 3.00 MF2556 – Prosecutor Office Expansion Design and construction of improvements to accommodate the growing needs for Prosecutor Office based on current and future demands. Project will address technology enhancements, security, adjacencies and space efficiencies, and may include additional secured space for victims when waiting or participating in court hearings and proceedings, wellness space for employees, additional office and collaborative spaces with remote technology capabilities, records storage and for security employees and public associated with court functions. MF2557 – Public Safety Maintenance Facility – Public Safety and Large Apparatus Design, construct, and equip a new repair and maintenance facility for Town vehicles and large apparatus. 271 Project Priority: 2.37 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2559 – Topaz Radio Infrastructure Phase 2 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. 272 Project Priority: 3.00 Table of Contents Gilbert Road REDEVELOPMENT PROJECT LOCATOR Elliot Road 273 Table of Contents REDEVELOPMENT PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs Parking Garage 3 RD1190 60,874 - 10,000 - - 50,874 - - - Phoenix Avenue Pedestrian Mall RD1210 7,233 110 7,123 - - - - - - Western Powerline Shared Use Path RD2090 7,807 - - - - - - 7,807 - Circulation Plan RD2120 623 573 50 - - - - - - Ash Street Re-Alignment RD2130 12,802 - 12,802 - - - - - - The Living Room Plaza RD2170 34,205 - - - 34,205 - - - Vaughn Ventilator RD2190 47,325 8,142 39,183 - - - - - - Parking Master Plan Update RD2200 315 235 80 - - - - - - The Neighborhood Park RD2210 4,033 - - - - - - 4,033 - Gilbert Road Median Improvements RD2220 3,566 - 3,566 - - - - - - Heritage Center Site and ADA Improv RD2261 2,328 134 2,194 - - - - - - ADA Sidewalk Repairs RD2262 2,482 1,972 - - - - 510 - - Passenger Loading Zones RD2263 1,516 299 - - - 1,217 - - - West Commercial Alley Improvements RD2266 4,614 - - - - 4,614 - - - Fancy Hat Street Improvements RD2267 5,112 - - - - 5,112 - - - Water Tower Way - South Ash Phase RD2268 2,678 - 2,678 - - - - - - Water Tower Way - Core Phase RD2269 10,233 - - 159 10,074 - - - - Veterans Memorial Pedestrian Bridge RD2270 17,607 - 25 - - - - 17,582 - Water Tower Way - North Alley Phase RD2271 3,115 - - - - - - 3,115 - 11,465 $ 77,701 $ 44,279 $ 61,817 $ TRUE TRUE TRUE TRUE TRUE TRUE Total Capital Expenses $ 228,468 $ TRUE Capital Sources (1,000s) 2017 GO Bonds Total Prior Years FY 2025 159 FY 2026 $ FY 2027 FY 2028 510 FY 2029 $ 32,537 $ TRUE - TRUE Beyond 10 Years 6-10 Yrs 24 24 - - - - - - 2022 GO Bonds (Transport) 68,266 1,065 67,201 - - - - - - 26/28 Potential StreetBond 81,297 - - - - 60,600 - 20,697 - CDBG 4,810 2,106 2,194 - - - 510 - - 90 86 4 - - - - - - 2,185 - 2,185 - - - - - - CIP O/S Revolving Fund Water Repl Fund - General Fund (CIP) 7,807 - - - - - - 7,807 General Fund 8,779 6,895 1,884 - - - - - - Wastewater Fund 1,425 - 1,425 - - - - - - Roadway and Maint. Fund 15,547 1,289 2,808 159 10,074 1,217 - - - Future Growth Funding 4,033 - - - - - - 4,033 - Private Fund 34,205 - - - 34,205 - - - - 11,465 $ 77,701 44,279 $ 61,817 Total Sources $ 228,468 $ $ 159 $ $ 510 $ 32,537 Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact - 42 43 43 197 - Total Revenue - - - - - - Net Additional Cost $ 274 - $ 42 $ 43 $ 43 $ 197 $ - $ - Table of Contents REDEVELOPMENT PROJECT DETAIL RD1190 –Parking Garage 3 – Heritage District Project Priority: 1.99 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. RD1210 – Phoenix Avenue Pedestrian Mall – Heritage District Project Priority: 3.00 Design and construct a pedestrian mall adjacent to the Union Pacific Railroad (UPRR) right of way including a pedestrian path and wall from Gilbert Road west to Ash Street on the south side of the railroad tracks. In addition, an extension of the perimeter wall from the Heritage District Park and Ride lot southeast to Gilbert Road will be constructed. RD2120 – Circulation Plan – Heritage District Project Priority: 2.68 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. Project Priority: 2.83 RD2130 – Ash Street Re-Alignment Design and construction to re-align Ash Street between Vaughn Avenue and Page Avenue and connect into Gilbert Road, providing the connectivity in the Heritage District. Project scope will include installation of water and sewer lines. RD2190 – Vaughn Ventilator – Heritage District Project Priority: 3.00 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. RD2200 – Parking Master Plan Update – Heritage District Project Priority: 3.00 The 2018 Heritage District Redevelopment Plan identifies potential areas for future parking. This project will review proposed developments and assist decision makers on needed additional and enhanced parking areas in the District. The update should also identify a tool for managing parking counts and opportunities for cost recovery. This will update the 2015 Parking Master Plan. RD2220 – Gilbert Road Median Improvements – Heritage District Project Priority: 3.00 Improve and beautify raised medians in Gilbert Road between Juniper Avenue and Elliott Road. The existing medians no longer meet the standards of the Heritage District’s place making and beautification objectives. The scope includes additional landscaping, new foliage, lighting, and artwork. RD2261 – Heritage Center Site and ADA Imp – Heritage District Project Priority: 2.53 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 and installing new wastewater pipe for connection to Oak Street Sewer (WW1253). RD2268 – Water Tower Way South Ash Phase – Heritage District 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. 275 Project Priority: 1.53 Table of Contents REDEVELOPMENT PROJECT DETAIL RD2270 – Veterans Memorial Pedestrian Bridge – Heritage District Design and construction of a pedestrian bridge connecting Water Tower Way over the Union Pacific Railroad (UPRR) completing the planned pedestrian and bicycle path that runs north-south throughout the entirety of the Heritage District, starting at Juniper Avenue and ending at Elliot Road. This specific project includes the bridge infrastructure starting in the future Living Room Plaza (RD2170) and landing in the existing Veterans Park. Additionally, other elements such as shade, seating, signage and lighting are included for the scope of the bridge along with architectural elements ensure continuity of the Heritage District character. Arcadia connection with mix use facilities may be considered in the scope. 276 Project Priority: 1.74 Table of Contents STORM WATER PROJECT LOCATOR 277 Table of Contents STORM WATER PROJECT SUMMARY Capital Expenses (1,000s) Prior Years Total FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs Sonoqui Wash Restoration SW0070 10,875 - - - - - 10,875 - - Hunt Highway Channel Protection SW0100 5,928 - - - - 5,928 - - - 2023 Storm Water Master Plan SW0120 650 267 383 - - - - - - Nichols Park Basin Improvements SW0121 1,440 - - - 1,440 - - - - Vaughn Basin Relocation SW0122 16,376 - 16,376 - - - - - - Crossroads SW Pump Station Rehab SW0124 900 - 900 - - - - - - Riggs Road Channel Restoration SW0125 28,399 - - - - 28,399 - - - Drywell Inspection and Rehab SW0126 244 1 243 - - - - - - Village II SW Pump Station Rehab SW0127 890 8 882 - - - - - - Vaughn SW Pump Station Rehab SW0128 1,158 4 1,154 - - - - - - Nichols SW Pump Station Rehab SW0129 477 - - - 477 - - - - Freestone SW Pump Station Rehab SW0130 719 9 710 - - - - - - Houston Ave Storm Drain Rehab SW0131 705 1 704 - - - - - - Val Vista Lakes Storm System Rehab SW0132 2,437 - 1,169 1,268 - - - - - Stormwater Channel Rehab SW0133 615 - 615 - - - - - - Stormwater Minor Rehab SW0134 961 - 961 - - - - - - 290 $ 24,097 $ 1,917 $ 34,327 $ 10,875 TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Prior Years Total Capital Expenses Capital Sources (1,000s) $ 72,774 $ 1,268 $ FY 2025 FY 2026 FY 2027 FY 2028 $ - $ TRUE FY 2029 - TRUE Beyond 10 Years 6-10 Yrs 2022 GO Bonds (Transport) 16,376 - 16,376 - - - - - - 26/28 Potential StreetBond 28,399 - - - - 28,399 - - - 600 - 600 - - - - - - Env. Compliance Repl Fund 8,262 22 6,495 1,268 477 - - - - Env. Compliance Fund 19,137 268 626 - 1,440 5,928 10,875 - - 290 $ 24,097 1,917 $ 34,327 $ 10,875 Federal Grant Total Sources $ 72,774 $ $ 1,268 $ $ - Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact - 120 120 120 120 - Total Revenue - - - - - - Net Additional Cost $ 278 - $ 120 $ 120 $ 120 $ 120 $ - $ - Table of Contents STORM WATER PROJECT DETAIL Project Priority: 3.00 SW0120 – 2023 Storm Water Master Plan Develop a comprehensive Storm Water Master Plan (SWMP) for Gilbert, which is designated as a regulated municipal separate storm sewer system (MS4). The study will support and define the requirements of the storm water system to comply with the National Pollution Discharge Elimination System (NPDES) standards and provide a methodology for regular SWMP updates. Project Priority: 2.30 SW0122 – Vaughn Basin Relocation The basin receives significant storm water volumes for the Heritage District and is currently undersized for the service area. Project should also include a relocation plan for the facility to support the Vaughn ventilator project. SW0124 – Crossroads SW Pump Station Rehab Project Priority: 3.00 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. Project Priority: 2.37 SW0126 – Drywell Inspection and Rehab 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. SW0127 – Village II SW Pump Station Rehab Project Priority: 3.00 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. SW0128 – Vaughn SW Pump Station Rehab Project Priority: 3.00 Design and rehabilitation to restore the Vaughn storm water pump station to an appropriate level of service. Scope includes extensive repairs and equipment replacements including headwall replacement, piping, channel, and electrical improvements. SW0130 – Freestone SW Pump Station Rehab 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. 279 Project Priority: 3.00 Table of Contents STORM WATER PROJECT DETAIL SW0131 – Houston Ave Storm Drain Rehab – Gilbert to Palm Project Priority: 2.67 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. SW0132 – Val Vista Lakes Storm System Rehab Project Priority: 2.83 Study, design and construction of rehabilitation and restoration improvements for existing stormwater infrastructure in the Val Vista Lakes neighborhood. Project Priority: 1.53 SW0133 – Stormwater Channel Rehab Design and rehabilitation of existing stormwater channels at the following locations: southwest corner of Williams Field Road and Power Road, and two separate channels near the intersection of Coldwater Boulevard and Higley Road to restore storm water flow capacity and operations. Project Priority: 1.53 SW0134 – Stormwater Minor Rehab Design and rehabilitation of existing storm drain piping and associated infrastructure near the following intersections: Ivanhoe Road and Higley Road, Greenfield Road and Guadalupe Road, and Cullumber Street and Lindsay Road to restore storm water flow capacity and operations. 280 Table of Contents WATER PROJECT LOCATOR 281 Table of Contents WATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs Site 34 Well and Reservoir WA0270 31,262 1,281 11,022 - - - 18,959 - - Zone 2 to Zone 4 Interconnect WA0670 2,002 6 1,996 - - - - - - Site 33 Well Development WA0800 7,147 505 6,642 - - - - - - Site 20B Well Development WA0810 10,237 2,237 8,000 - - - - - - Water Rights - WMAT Settlement WA0830 13,241 - 13,241 - - - - - - Site 32 Well WA0880 11,718 806 10,912 - - - - - - Water Rights - Phase 2 WA0940 42,864 18,605 5,346 18,913 - - - - - Power Rd Water Line WA1120 5,819 - - 5,819 - - - - - Water Rights Resiliency and Capacity WA1200 46,851 - - - 35,138 11,713 - - - Site 20 Reservoir Construction WA1230 25,533 6,316 19,217 - - - - - - Tankersley Water System Area II WA1310 15,370 782 14,588 - - - - - - Tankersley Water System Area V WA1320 17,919 1,034 16,885 - - - - - - Tankersley Water System Area III/IV WA1330 17,476 - - - - - - 17,476 Tankersley Water System Area VI WA1340 3,068 - - - - - - 3,068 - Tankersley Water System Area VII/VIII WA1350 12,712 - - - - - - 12,712 - Zones 1 and 2 Split Valves WA1410 3,153 43 1,936 - - 1,174 - - - Transmission Main Assessment Phase 1 WA1450 507 1 506 - - - - - - Higley Rd Water Line WA1460 3,595 1,979 1,616 - - - - - - Islands Water Line Replacement WA1470 84,844 - - - - 8,485 25,453 50,906 - Site 25 Arsenic Mitigation WA1480 4,649 - - - - - - 4,649 Cathodic Protection Assessment WA1490 1,176 - 1,176 - - - - - - Pony Lane Water Line Replacement WA1510 14,226 - - - - - - 14,226 - Lindsay Rd Water Line WA1540 4,554 - - - 4,554 - - - - 2022 Vulnerability Assessment WA1542 396 328 68 - - - - - - Tankersley Water System Area IX WA1545 13,894 - - - - - - 13,894 - Zone 1 System Connectivity WA1547 6,350 25 2,385 - - - - 3,940 - Site 8 Condition Repair WA1557 2,752 139 104 - - - - 2,509 - NWTP SCADA/I&C Support Services WA1579 317 98 219 - - - - - - NWTP South Reservoir Improvements WA1582 10,840 7,932 2,908 - - - - - - 2022 Int Water Resources Master Plan WA1584 1,256 1,217 39 - - - - - - NWTP Expansion and Reconstruction WA1589 691,664 112,821 498,843 80,000 - - - - - Well Site 3 Consolidated Canal Line WA1590 764 638 126 - - - - - - ICPMS Instrument Replacement WA1593 464 - 464 - - - - - - SVWTP Raw Water Cathodic Protection WA1594 7,090 141 6,949 - - - - - - Power Rd Water Line WA1595 454 14 440 - - - - - - Water Rights Bartlett Lake Modification WA1596 19,599 - - - 6,533 6,533 6,533 - - ACP Water Line Replacements WA1597 273,721 - - - 8,334 12,161 12,020 241,206 - Stratland Estates Utility Separation WA1600 10,342 85 531 - - - - 9,726 - Guadalupe Rd Water Line Abandonment WA1601 1,012 56 956 - - - - - - Site 21 Booster Upgrades WA1603 4,710 3 4,707 - - - - - - NWTP Electrical Building A Rehab WA1607 2,044 1,072 972 - - - - - - Well Siting Analysis Phase 1 WA1608 1,093 81 1,012 - - - - - - Site 36 Well Development WA1609 12,092 167 10,367 1,558 - - - - - Site 37 Well Development WA1610 12,092 109 10,425 1,558 - - - - - Site 38 Well Development WA1611 12,092 55 10,479 1,558 - - - - - Site 39 Well Development WA1612 12,092 121 10,413 1,558 - - - - - Site 40 Well Development WA1613 11,946 - - - - - - 11,946 - Transmission Main Assessment Phase 3 WA1614 27,735 5 27,730 - - - - - - 2027 Vulnerability Assessment/ERP WA1615 322 - - - 322 - - - 2032 Vulnerability Assessment/ERP WA1616 322 - - - - - - 322 - Lead and Copper Compliance Program WA1617 330 141 189 - - - - - - 282 Table of Contents WATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs Site 5 Rehab and Tank Replacement WA1618 1,110 - 1,110 - - - - - - Transmission Main Assessment Phase 4 WA1619 11,739 - - - 3,000 5,000 3,739 - - SVWTP Transmission Main Assmt Phase 1 WA1620 - 7,292 - - - - 7,292 - - Site 21 Reservoir Roof Replacement WA1621 538 - 538 - - - - - - Site 26 Reservoir Roof Replacement WA1622 1,886 - - - 1,886 - - - - System Arsenic Valve Replacements WA1623 3,966 - - - - - - 3,966 - Site 19 Electric & Chlorine Upgrade WA1624 5,337 - - - - - 5,337 - Desert Sky Utilities Improvements WA1625 508 1 507 - - - - - - Site 35 Well Facility Development WA1626 11,946 - - 1,784 10,162 - - - - Site 41 Well Facility Development WA1627 11,946 - - - - 1,784 10,162 - - Site 42 Well Facility Development WA1628 11,946 - - - - - - 11,946 - Site 43 Well Facility Development WA1629 11,946 - - - - - - 11,946 - Site 44 Well Facility Development WA1630 11,946 - - - - - - 1,784 10,162 Water Rights - SRP CAP Interconnect WA1631 8,500 - 1,000 2,500 2,500 2,500 - - - Transmission Main Assessment Phase 5 WA1632 1,182 - - - - - - 1,182 - NWTP Finished Water Pump Station WA1633 13,061 - 13,061 - - - - - - Zone 1 Relief Transmission Main 1 WA1634 11,724 - - - - - - 11,724 - Zone 1 Relief Transmission Main 2 WA1635 26,812 - - - - - - 26,812 - Zone 2 Relief Transmission Main 1 WA1637 5,216 - - - - - - 5,216 - Zone 2 Relief Transmission Main 2 WA1638 5,483 - - 5,483 - - - - - Water System Surge Evalualtion WA1639 3,358 - - - - - 3,358 - - Fire Flow Improvements Phase 1 WA1640 4,768 - 1,763 - - 3,005 - - - Fire Flow Improvements Phase 2 WA1641 4,408 - - - - - - 4,408 - Fire Flow Improvements Phase 3 WA1642 2,944 - - - - - - 2,944 - Fire Flow Improvements Phase 4 WA1643 4,621 - 914 - - - 3,707 - - Fire Flow Improvements Phase 5 WA1644 3,904 - - - - - - 3,904 - Fire Flow Improvements Phase 6 WA1645 763 - - - - - - 763 - Fire Flow Improvements Phase 7 WA1646 1,197 - - - - - - 1,197 - Fire Flow Improvements Phase 8 WA1647 340 - - - - - - 340 - Fire Flow Improvements Phase 9 WA1648 253 - - - - - - 253 - SVWTP Condition Assessment WA1649 600 - - - - 600 - - - NWTP FWPS and Reservoir Replacement WA1650 39,631 - - - - - - 39,631 Unidirectional Flushing Program WA1651 168 1 167 - - - - - - Gilbert & Warner Water Main Repair WA1653 290 253 37 - - - - - - System Droughts Interconnects WA1654 1,211 - 1,211 - - - - - - Water Site Study WA1655 913 - - - - - - 913 - Zone 3 - In-Line Booster Station WA1656 265 - - 265 - - - - - Water Crossing Rehab Assessment WA1657 2,544 - 222 2,322 - - - - - Higley and Frye Water Main Repair WA1659 110 11 99 - - - - - - 2027 Int Water Resources Master Plan WA1660 1,225 - - - 1,225 - - - - $ 1,755,305 $ 159,109 $ 724,038 $ 123,318 $ 73,654 $ 60,247 $ 89,268 $ 515,509 $ 10,162 Total Capital Expenses 283 Table of Contents WATER PROJECT SUMMARY Total Prior Years FY 2025 2022 WRMPC (Water SDF) 173,598 32,648 140,950 - - - 2022 WRMPC (Water) 157,935 22,489 115,322 20,124 - - 2007 WRMPC Bonds 13 13 - - - Capital Sources (1,000s) FY 2026 FY 2027 Years 6-10 Beyond 10 Yrs - - - - - - - - - - FY 2028 FY 2029 WRMPC - Intergov Contrib 3,544 67 3,477 - - - - - - 2016 WRMPC Bonds (SDF) 1,136 1,136 - - - - - - - 2022 WRMPC (WR SDF) 18,587 - 18,587 - - - - - - 2022 WRMPC (Water R&R) 407,769 63,716 303,575 40,478 - - - - - Potential WRMPC (WR SDF) 42,338 - - 18,913 23,425 - - - - State Grant 3,000 - 3,000 - - - - - - Intergovernmental 28,700 452 28,248 - - - - - - Developer Contribution 2,909 - - 2,909 - - - - - City of Chandler 3,946 - - - - 3,946 - - Water Repl Fund 529,829 7,845 42,312 - 13,220 25,646 41,212 399,594 - Water Fund 175,493 9,264 32,770 14,061 17,264 22,338 12,402 57,232 10,162 1,723 737 52 - 773 - - 161 - Water SDF Wastewater Fund 166,581 2,137 35,745 26,833 12,439 1,784 29,121 58,522 - Water Resources SDF 38,204 18,605 - - 6,533 6,533 6,533 - - $ 1,755,305 $ 159,109 $ 724,038 $ 123,318 $ 73,654 $ 60,247 $ 89,268 $ 515,509 $ 10,162 Total Operation and Maintenance Impact - 372 2,652 2,652 2,652 - Total Revenue - - - - - - Total Sources Operation and Maintenance Impact (1,000s) Net Additional Cost $ 284 - $ 372 $ 2,652 $ 2,652 $ 2,652 $ - Table of Contents WATER PROJECT DETAIL WA0270 – Site 34 Well and Reservoir – Galveston and Wade Project Priority: 3.00 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. Project Priority: 3.00 WA0670 – Zone 2 to Zone 4 Interconnect Installation of valves and piping to tie back-feed into Turner Ranch Reservoir into Zone 2 of the water distribution system at the 30” line in Higley Road near Olney Avenue. This will also allow Zone 4 to supply Central Arizona Project water. Project Priority: 3.00 WA0800 – Site 33 Well Development 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. Project Priority: 3.00 WA0810 – Site 20B Well Development Design and construction of a two million gallon per day direct system well. Well will be located in the system where required by demand. WA0830 – Water Rights – WMAT Settlement Project Priority: 3.00 Payment for additional Central Arizona Project water rights in association with WMAT settlement. This project will result in a net increase in firm water rights available to Gilbert of 3,248 acre-feet. Project Priority: 3.00 WA0880 – Site 32 Well Design and construction of a two million gallon per day well conversion from the existing irrigation use to a direct to system well. Connect with existing 8" and/or 16" water line at Pecos Rd & 164th St. Project Priority: 3.00 WA0940 – Water Rights – Phase 2 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. Project Priority: 2.83 WA1230 – Site 20 Reservoir Construction 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. WA1310 – Tankersley Water System Area II 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. 285 Project Priority: 2.68 Table of Contents WATER PROJECT DETAIL WA1320 – Tankersley Water System Area V Project Priority: 2.35 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. Project Priority: 1.77 WA1410 – Zones 1 and 2 Split Valves 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. WA1450 – Transmission Main Assessment Phase 1 Project Priority: 3.00 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. WA1460 – Higley Road Water Line – Pecos to Vermont Project Priority: 3.00 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. WA1490 – Cathodic Protection Assessment Project Priority: 3.00 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. WA1542 – Vulnerability Assessment/ERP Phase 2 Project Priority: 3.00 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. Project Priority: 1.84 WA1547 – Zone 1 System Connectivity Design and construction of water distribution service loops in Zone 1 to provide improved water quality, fire protection, and redundancy. 286 Table of Contents WATER PROJECT DETAIL Project Priority: 1.32 WA1557 – Site 8 Site Condition Repair 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. WA1579 – NWTP SCADA/I&C Support Services Project Priority: 3.00 Complete inventory, assessment and analysis of existing electrical, instrumentation, and control systems at the North Water Treatment Plant. Create accurate records and baseline of all existing systems, what can be removed, and any infrastructure that can be re-purposed. Create a list of recommended projects, considering existing infrastructure, standardization of control systems, newest technologies, and remaining life of the accompanying infrastructure. WA1582 – NWTP South Reservoir Improvements Project Priority: 3.00 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. WA1584 – Integrated Water Resources Master Plan Project Priority: 3.00 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. WA1589 – NWTP Expansion and Reconstruction Project Priority: 3.00 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. WA1590 – Well Site 3 Consolidated Canal Line Project Priority: 3.00 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. WA1593 – ICPMS Instrument Replacement Project Priority: 3.00 Design and 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. WA1594 – SVWTP Raw Water Cathodic Protection 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. 287 Project Priority: 3.00 Table of Contents WATER PROJECT DETAIL WA1595 – Power Rd Water Line – Ray to Williams Fld Project Priority: 3.00 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. WA1600 – Stratland Estates Utility Separation Project Priority: 2.05 Investigation and remediation of water and wastewater infrastructure separation distances throughout the Stratland Estates subdivision. WA1601 – Guadalupe Rd Water Line Abandonment – Power to Recker Project Priority: 3.00 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. Project Priority: 3.00 WA1603 – Site 21 Booster Upgrades 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). WA1607 – NWTP Electrical Building A Rehab Project Priority: 3.00 Design and construction for the replacement end of life electrical switchgear and appurtenances in Building A at the North Water Treatment Plant. Project Priority: 3.00 WA1608 – Well Siting Analysis Phase 1 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. Project Priority: 3.00 WA1609 – Site 36 Well Development Design and development of a new 2 Million Gallon Per Day (MGD) well to support water system resiliency and growth. Project Priority: 3.00 WA1610 – Site 37 Well Development Design and development of a new 2 Million Gallon Per Day (MGD) well to support water system resiliency and growth. Project Priority: 3.00 WA1611 – Site 38 Well Development Design and development of a new 2 Million Gallon Per Day (MGD) well to support water system resiliency and growth. Project Priority: 3.00 WA1612 – Site 39 Well Development Design and development of a new 2 Million Gallon Per Day (MGD) well to support water system resiliency and growth. 288 Table of Contents WATER PROJECT DETAIL WA1614 – Transmission Main Assessment Phase 3 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. WA1617 – Lead and Copper Compliance Program Project Priority: 3.00 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. WA1618 – Site 5 Rehab and Tank Replacement Project Priority: 3.00 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. WA1621 – Site 21 Reservoir Roof Replacement – Riggs and 180th Project Priority: 2.70 Design and construction for the replacement of the reservoir roof at Site 21 located at Riggs Road and 180th Street. WA1625 – Desert Sky Utilities Improvements Project Priority: 3.00 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. WA1631 – Water Rights – SRP CAP Interconnect Project Priority: 3.00 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. WA1633 – NWTP Finished Water Pump Station Design and construction of North Water Treatment Plant (NWTP) Zone 1 and Zone 2 finish water pump station capacity improvements. Three additional Zone 1 pumps and two additional Zone 2 pumps will resolve deficiencies in the firm pumping capacity of the NWTP. The project will include new vertical turbine pumps, valves, piping, associated appurtenances, variable frequency drives, and electrical/structural improvements. The need for this project is partially due to new growth and would therefore be eligible for SDF funding. 289 Project Priority: 3.00 Table of Contents WATER PROJECT DETAIL WA1640 – Fire Flow Improvements Phase 1 – Playa Palms Project Priority: 2.68 Design and construction of fire flow improvements within the Playa Palms neighborhood area. The project will include 1,950 lineal feet (LF) of 12" ductile Iron pipe (DIP) and 1,000 LF of 8" DIP to meet fire flow criteria. WA1643 – Fire Flow Improvements Phase 4 – Tremaine Project Priority: 2.68 Design and construction of fire flow improvements within the Tremaine neighborhood area. The project will include 2,750 lineal feet (LF) of 12" ductile Iron Pipe (DIP) and 1,900 LF of 8" DIP to meet fire flow criteria. WA1651 – Unidirectional Flushing Program Project Priority: 3.00 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. WA1653 – Gilbert & Warner Water Main Repair Project Priority: 3.00 Identification, location, assessment and repair of the 12" waterline located at Gilbert and Warner intersection. WA1654 – System Droughts Interconnects Project Priority: 3.00 Design and construction of drought interconnects between the Town of Gilbert's water system and adjacent water providers to provide operational resiliency to receive additional water supply from neighboring utilities given potential surface water shortages. These interconnects would only be used during peak demand periods to maintain adequate water pressure in the system. Interconnects would be designed for up to 2MGD and related metering and system improvements. WA1657 – Water Crossings Rehab Assessment Project Priority: 2.53 Assess water infrastructure at critical crossings (canals, highways, busy intersections, railroads, etc.) including field verification and inspection of valves and pipelines utilizing information from WA1450 (Transmission Main Assessment Phase 1). Scope may include adding or replacing critical valves and rehabilitating pipe lines. WA1659 – Higley and Frye Water Main Repair Repair of the 8" potable water main and roadway restoration within the intersection of Higley Road and Frye. 290 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT LOCATOR 291 Table of Contents WASTEWATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs System Relief Sewers Phase 1 WW0690 9,393 3,219 4,314 1,860 - - - - - South Recharge Site Phase 2 WW0770 10,508 9,224 1,284 - - - - - - Aquifer Storage and Recovery Wells WW0940 28,387 73 3,644 24,670 - - - - - Riparian Distribution Structure WW0960 11,633 7 971 - 10,655 - - - - GWRP Various Plant Improvements WW0970 8,201 3,387 4,814 - - - - - - System Wide Force Main Retrofit WW1050 79,776 3,568 14,318 12,378 12,378 12,378 12,378 12,378 - Concrete Pipe Gravity Sewer Rehab WW1060 18,590 3,279 15,311 - - - - - - Turner Ranch Gravity Sewer Upgrade WW1070 8,496 - - - - - - 8,496 - Neely Activated Sludge Pump Station Repl WW1090 8,857 5,597 3,260 - - - - - - Neely Oxidation Ditch Rotor Repl WW1100 15,263 8,333 6,930 - - - - - - Neely Effluent Filter Replacement WW1110 11,518 8,468 3,050 - - - - - - Neely Odor Control System WW1130 2,581 44 2,537 - - - - - - GWRP Repair and Replacement Phase 3 WW1140 20,540 19,263 1,277 - - - - - - Layton Lakes Odor Control WW1160 2,160 1,150 1,010 - - - - - - Western Canal Odor Control WW1170 1,035 240 618 177 - - - - - Gilbert and Ray Sewer Outfall WW1180 1,309 189 1,120 - - - - - - GWRP Expansion Phase 4 WW1200 123,992 - - 19,916 104,076 - - - - Val Vista Reclaimed Water Line WW1210 5,025 - - 961 4,064 - - - - Riggs Reclaimed Water Line WW1220 5,579 - - 1,000 4,579 - - - - Neely Admin Building Repairs WW1231 5,985 1,193 513 - - 4,279 - - - Reservoir 3 Reclaimed Recovery Well WW1233 5,580 - - - - - - 5,580 - Higley Reclaimed Water Line WW1234 17,262 - - - 10,191 7,071 - - - SASC Odor Control Site WW1235 3,138 - - 3,138 - - - - - Islands Lift Station Improvements WW1237 2,200 - - - 2,200 - - - - Lift Station Property Acquisition WW1238 348 - - 348 - - - - - Manhole Rehabilitation Phase 1 WW1242 11,723 6,383 887 - - 4,453 - - - Agritopia Odor Control Site WW1243 3,206 - - - 3,206 - - - - Manhole Rehabilitation Phase 2 WW1248 10,691 5,069 277 5,345 - - - - - Layton Lakes/Crossroads Lift Station WW1251 3,459 10 3,449 - - - - - - Commons Lift Station Improvements WW1252 4,268 57 819 3,392 - - - - - Oak Sewer Realignment WW1253 1,388 - - - - - 1,388 - Neely Area Parallel Relief Sewers WW1255 5,906 - - - - 5,906 - - - Greenfield Area Parallel Relief Sewers WW1256 3,691 - - - - 3,691 - - - Neely WRF Concrete Assessment WW1259 2,655 718 148 - 1,789 - - - - Access and Security Improvements WW1260 1,317 - - - - - 1,317 - - Site 3 Chlorine Generation System WW1262 705 - - - - - - 705 - Utility System Fiber Optic Connection WW1263 12,682 - 1,249 1,996 923 8,514 - - - Higley and Ocotillo Dosing Station WW1264 1,577 - - - - - 1,577 - - Val Vista and Ocotillo Odor Control WW1265 1,731 - - - - - - 1,731 Lindsay and Pecos Odor Control WW1266 1,544 - - - - - - 1,544 - BioFilter - Greenfield and Germann WW1267 1,594 - - - - - - 1,594 - Elliot Rd Reclaimed Line WW1268 38,430 - - - - - - 38,430 - BioFilter - Lindsay and Queen Creek WW1269 2,549 - - - - - - 2,549 - Baseline & Greenfield Gravity Line WW1270 26,791 - - - 26,791 - - - - Recker & Morrison Ranch Gravity Line WW1271 1,642 - - - 1,642 - - - - Fiesta Tech Facility Upgrades 1 WW1272 16,150 - - - - 16,150 - - - Reclaimed System Surge Evaluation WW1273 3,429 - - - - - - 3,429 - Reclaimed Zone Split Improvements WW1274 996 - - - - - - 996 - Charbray Reclaimed Line WW1275 2,092 - - 2,092 - - - - - Williams Field Reclaimed Line WW1276 22,788 - - - 4,902 17,886 - - - Pecos Rd Reclaimed Line WW1277 15,481 - - - 2,904 12,577 - - - SCADA & Communications Master Plan WW1278 380 - - 380 - - - - - 292 Table of Contents WASTEWATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs GWRP - Flow Monitoring Program WW1279 293 - - - - - - 293 - Reclaimed Control Valve Upgrades WW1280 3,486 - - - - 486 1,000 2,000 - Neely WRF O&M Documentation Update WW1283 745 - - - 745 - - - - Lift Station Emergency Power WW1284 1,759 - - 1,759 - - - - - Town Wide Arc Flash Phase 1 WW1285 716 - 716 - - - - - - Reservoir 3 Control System R&R WW1286 1,264 - - 1,264 - - - - - Greenfield Rd Reclaimed Rehab WW1287 17,022 - - - - 17,022 - - - Reclaimed - System Flushing Sites WW1288 549 - - 549 - - - - - Reclaimed - Reservoir Safety Imp WW1289 366 - 366 - - - - - - GWRP Various Plant Improvements Ph 2 WW1290 10,282 - 4,048 3,198 3,036 - - - - Town Wide ARV Improvements WW1291 590 - - - - 590 - - - $ 643,293 $ 79,471 $ 76,930 $ 84,423 $ 194,081 $ 111,003 $ 17,660 $ 79,725 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Capital Sources: (1,000s) Total Prior Years 2027 WRMPC (WW) 31,123 - - - 24,052 7,071 - - - 2027 WRMPC (WW R&R) 99,969 - - - 31,179 44,034 12,378 12,378 - Total Capital Expenses FY 2025 FY 2026 FY 2027 FY 2028 $ - TRUE Beyond 10 Years 6-10 Yrs FY 2029 Developer Contribution 32,272 - - - 17,414 14,858 - - - Wastewater Repl Fund 191,992 63,654 57,864 26,114 12,903 4,436 1,388 25,633 - Water Fund 6,263 - 360 1,052 490 4,361 - - - Wastewater Fund 66,865 5,650 12,061 11,935 2,918 5,229 3,894 25,178 - Greenfield Wastewater SDF 179,491 8,856 4,928 44,578 101,715 15,675 - 3,739 - Neely Wastewater SDF 35,318 1,311 1,717 744 3,410 15,339 - 12,797 - $ 643,293 $ 79,471 $ 76,930 $ 84,423 $ 194,081 $ 111,003 $ 17,660 $ 79,725 Total Operation and Maintenance Impact - 87 479 484 484 - Total Revenue - - - - - - Total Sources Operation and Maintenance Impact (1,000s) Net Additional Cost $ 293 - $ 87 $ 479 $ 484 $ 484 $ - $ - Table of Contents WASTEWATER PROJECT DETAIL WW0690 – System Relief Sewers Phase 1 Project Priority: 3.00 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. Project Priority: 3.00 WW0770 – South Recharge Site Phase 2 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. WW0940 – Aquifer Storage and Recovery Wells Project Priority: 2.08 Design and installation of four aquifer storage recovery (ASR) recharge wells. 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. Initial recommendations note Crossroads Park as a potential location for wells. WW0960 – Riparian Distribution Structure Project Priority: 2.30 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. WW0970 – GWRP Various Plant Improvements Project Priority: 3.00 Pursuant to the Intergovernmental Agreement with the City of Mesa and Town of Queen Creek for the operation and maintenance of the Greenfield Wastewater Reclamation Plant (GWRP), the following future rehabilitation and replacement improvements that the City of Mesa (GWRP lead agent/operator) are proposing at the plant includes various future plant improvements and equipment replacements. WW1050 – System Wide Force Main Retrofit 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. 294 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT DETAIL WW1060 – Concrete Pipe Gravity Sewer Rehab Project Priority: 3.00 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. WW1090 – Neely Activated Sludge Pump Station Repl Project Priority: 3.00 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. WW1100 – Neely Oxidation Ditch Rotor Repl 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. WW1110 – Neely Effluent Filter Replacement Project Priority: 3.00 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. Project Priority: 3.00 WW1130 – NWRP Odor Control System Design and construction for replacement of existing influent pump station odor control scrubber and provide minor structural modifications and electrical power distribution improvements. The existing odor control scrubber has exceeded its useful life (30 years). This project will replace the odor control scrubber with newer technology. The existing carbon scrubber will be reused. WW1140 – GWRP Repair and Replacement Phase 3 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. 295 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT DETAIL Project Priority: 3.00 WW1160 – Layton Lakes Odor Control 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. Project Priority: 3.00 WW1170 – Western Canal Odor Control 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. Project Priority: 3.00 WW1180 – Gilbert and Ray Sewer Outfall 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. WW1231 – Neely Admin Building Repairs Project Priority: 2.52 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. WW1242 – Manhole Rehabilitation Phase 1 Rehabilitation of degrading sanitary sewer manhole benches, chimney, and cone sections south of Williams Field Road. 296 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT DETAIL WW1248 – Manhole Rehabilitation Phase 2 Project Priority: 2.84 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. WW1251 – Layton Lakes/Crossroads Lift Station Project Priority: 3.00 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. WW1252 – Commons Lift Station Improvements Project Priority: 2.00 Assessment 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. WW1259 – Neely WRF Concrete Assessment Project Priority: 2.83 Study, design and construction to perform a site investigation, develop recommendations and provide rehabilitation and repair of existing concrete and concrete structures throughout the Neely Water Reclamation Facility (WRF). WW1263 – Utility System Fiber Optic Connection Project Priority: 1.84 Design and construction to complete last mile connections for the fiber optic system to all water and wastewater facilities. This project would include any facilities for water and wastewater not included within the TS1940 Fiber Optic Strategic Buildout Final Report. Locations include the Riparian Preserve, Reservoir #1, Rancho Del Verde Lift Station, Baseline Lift Station, Gilbert Commons Lift Station, Neely Lift Station, Neely Treatment Plant, Turner Ranch Lift Station, Fiesta Tech Lift Station, San Tan Lift Station, Candlewood Lift Station, Layton Lakes Lift Station, and Western Skies Lift Station. WW1285 – Town Wide Arc Flash Phase 1 Project Priority: 2.83 Complete arc flash hazard analysis per NFPA70E (National Fire Protection Association Electrical Safety Training) and update personal protective equipment requirements and equipment labeling at water and wastewater facilities throughout the town. WW1289 – Reclaimed – Reservoir Safety Imp – Site 1 and 3 Project Priority: 2.38 Design and construction of fall protection on two above ground reclaimed water storage tanks at Sites 1 and 3. WW1290 – GWRP Various Plant Improvements Ph 2 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. 297 Project Priority: 1.71 Table of Contents PARKS & RECREATION PROJECT LOCATOR 298 Table of Contents PARKS & RECREATION PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs Freestone Park Expansion - North PR0030 33,648 - - - - - - 33,648 - Freestone Skate and Tennis Facility PR0240 10,302 - - - - - - 10,302 - Marathon Trail Improvements PR0330 49,116 - - - - 49,116 - - - Culture and Education Center PR0370 122,397 - - - - - - - 122,397 Crossroads Park Phase 2 PR0390 15,976 24 - - - - - 15,952 - Freestone Recreation Center Pool PR0420 33,786 - - - - - - - 33,786 Crossroads Park Lake Improvements PR0530 9,844 - - - - - - 9,844 - Parks and Trails Signs PR0560 233 133 100 - - - - - - Urban Lakes Renovation PR0570 43,808 1,372 4,268 8,979 8,231 7,038 3,563 10,357 - Rittenhouse Trail Improvements PR0580 20,106 - - - - - - 20,106 - McQueen Park Phase 4 PR0630 11,511 - - - - - - - 11,511 Riparian Education Center PR0710 13,513 2 298 13,213 - - - - - Santan Vista Trail Imp Phase 3 PR0850 20,300 4 - - - - - 20,296 - Santan Vista Trail Imp Phase 4 PR0970 5,191 - 5,191 - - - - - - Santan Freeway Trail Imp West Leg PR1010 13,431 - - - - - - 13,431 - Santan Freeway Trail Imp East Leg PR1020 27,184 - - - - - - 27,184 - Water Tower Plaza PR1040 18,325 1,022 17,303 - - - - - - Discovery Park Playground Structure PR1080 3,988 - - - - - - - 3,988 Western Powerline Trail Phase 5 PR1100 6,106 - - - - - - 6,106 - SERL Parking Lot Connection PR1110 6,411 24 872 5,515 - - - - - Irrigation System Replacements PR1160 48,846 - 12,770 21,753 2,812 1,727 2,564 7,220 - Santan Vista Trail Imp Phase 5 PR1210 8,958 - - - - - - 8,958 - Canal Trail Lighting PR1230 26,201 - - - - 26,201 - - - Cosmo Park Turf Project PR1240 1,164 - - - 1,164 - - - - Trail Crossings at RR Tracks Study PR1270 665 - - - 665 - - - - Cactus Yards Parking Lot PR1290 6,378 - 1,000 - - - - 5,378 - Trail Safety Crossing Improvements PR1310 413 114 299 - - - - - - Nichols Park at Water Ranch Phase 2 PR1311 50,848 - - - - - - 50,848 - Gilbert Youth Soccer Complex Phase 2 PR1312 44,297 - - - - - - - 44,297 - Marathon Trail Crossing at Pecos PR1314 1,948 - 1,948 - - - - - Marathon Trail Crossing at Higley PR1315 1,336 - 1,336 - - - - - - Heritage Trail Crossing at Guadalupe PR1316 1,077 21 1,056 - - - - - - San Tan Vista Trail Crossing at Pecos PR1317 705 12 693 - - - - - - Heritage Trail Crossing at Lindsay PR1318 270 6 264 - - - - - - Marathon Trail at Power and Guadalupe PR1319 2,681 - 2,681 - - - - - - San Tan Vista Trail Crossing at Ray PR1320 1,010 - 1,010 - - - - - - Gilbert Regional Park Phase 2 and 3 PR1321 267,427 11 8,927 258,489 - - - - - Desert Sky Park Phase 2 PR1322 115,906 11 11,418 - 104,477 - - - - Marathon Trail Crossing at Power PR1323 3,682 5 142 - - - - 3,535 - Queen Creek and Sonoqui Wash Trail PR1324 2,572 - 187 - - - - 2,385 - Mesquite Aquatic Center Improvements PR1325 10,962 - - - - - - - 10,962 - Freestone Park Pickleball Complex PR1326 16,208 - - 16,208 - - - - Queen Creek Wash Crossing at Higley PR1327 1,589 - 464 1,125 - - - - - Western Powerline Trail Water Feature PR1328 632 - 632 - - - - - - Trail System Repairs PR1329 824 415 217 192 - - - - - Vehicular Shade Structures PR1330 3,795 - - - - - - 3,795 - Cactus Yards Ballfield Improvements PR1331 654 - - - - - - 654 - Freestone Rec Gymnasium Expansion PR1332 28,422 - - - - - - 28,422 - Crossroads Dog Park Improvements PR1333 7,160 - - - - - - 7,160 - 299 Table of Contents PARKS & RECREATION PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs SERL Furniture Replacement PR1334 491 - - 491 - - - - - Page Park Recreational Improvements PR1335 7,012 - - - - - - 7,012 - Parks Facility Fiber Connection PR1336 1,172 82 1,090 - - - - - Parks and Rec Master Plan Update PR1337 505 371 134 - - - - - - Freestone Park Ballfield Imp PR1338 20,704 - - - - - - 20,704 - Gilbert Road Multiuse Path PR1340 2,084 - 2,084 - - - - - - Trail Right-of-Way Assessment PR1341 228 105 123 - - - - - - Regional Park Drive Extension PR1342 8,750 - 8,750 - - - - - - Veterans Park Upgrades PR1344 8,036 - - - - - - 8,036 - Shade Structures PR1345 1,070 - 377 693 - - - - - Playground Replacements PR1346 878 1 877 - - - - - - Turf Removal Project PR1347 3,948 - 3,948 - - - - - - Community Center Kitchen Remodel PR1348 200 29 171 - - - - - - Western Powerline Trail Phase 6 PR1349 8,430 - - 8,430 - - - - - Western Powerline Trail Phase 7 PR1350 12,517 - - 12,517 - - - - - Knox Trail Improvements PR1351 4,850 - - - - - - 4,850 - Gilbert/Zanjero Trail PR1352 13,011 - - - - - - 13,011 - Rittenhouse/Consolidated Canal PR1353 11,239 - - - 11,239 - - - - Rittenhouse/Consolidated Canal PR1354 18,627 - - - - - - 18,627 - Rittenhouse/Consolidated Canal PR1355 33,226 - - - - - - 33,226 - Heritage Park Improvements PR1356 11,824 - - - - - - 11,824 - South Gilbert Pool PR1357 30,000 - - - - - - 30,000 - Town Wide Playground Enhancements PR1358 6,159 - - - - - - 6,159 - Greenfield Pool Renovation PR1359 1,044 - 1,044 - - - - - - South Gilbert Recreation Center PR1360 37,852 - - - - - 37,852 - - Freestone Park Splash Pad PR1361 4,808 - - - 4,808 - - - - Lindsay/Western Canal Assessment PR1362 180 - 180 - - - - - - 3,764 $ 91,854 $ 347,605 $ 133,396 $ 84,082 $ 43,979 $ 439,030 $ 226,941 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Prior Years Total Capital Expenses Capital Sources (1,000s) 2001 GO Bonds 02-03 $ 1,370,651 $ FY 2025 FY 2026 FY 2027 FY 2028 Beyond 10 Years 6-10 Yrs FY 2029 1 1 - - - - - - - 413,410 - - 232,808 109,285 71,317 - - - 2022 GO Bonds (Transport) 15,268 39 15,229 - - - - - - 30/32 Potential Parks Bond 243,202 - - - - - - 243,202 - 2026 PFMPC Bonds Federal Grant 3,000 - 3,000 - - - - - - CDBG 200 29 171 - - - - - - Developer Contribution 89 89 - - - - - - - Salt River Project 19 19 - - - - - - - 6,003 - - 522 - - - - 5,481 228 (78) 828 (522) - - - - - CIP Outside Sources CIP O/S Revolving Fund General Repl Fund 111,081 746 30,521 30,924 11,043 8,765 6,127 22,955 Water Repl Fund 1,034 - 1,034 - - - - - - General Fund (CIP) 41,387 - - - - - 37,852 3,535 - General Fund 91,229 2,900 21,488 7,824 1,829 - - 51,707 5,481 Water Fund 1,194 - 1,194 - - - - - - Wastewater Fund 1,824 - 1,824 - - - - - - 300 Table of Contents PARKS & RECREATION PROJECT SUMMARY Capital Sources (1,000s) Total Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Years 6-10 Beyond 10 Yrs Park SDF 106,952 11 15,693 76,009 11,239 4,000 - - - Future Growth Funding 102,631 - - - - - - 102,631 - Private Fund 15,000 - - - - - - 15,000 - 8 8 - - - - - - - 215,979 - - - - - - - 215,979 Miscellaneous 912 - 872 40 - - - - - Total Sources $ 1,370,651 3,764 $ 91,854 $ 347,605 $ 133,396 $ 84,082 $ 43,979 $ 439,030 $ 226,941 Total Operation and Maintenance Impact - 2,221 7,509 7,883 13,078 - Total Revenue - - - - - - 7,883 $ 13,078 Investment Income Unidentified $ Operation and Maintenance Impact (1,000s) Net Additional Cost $ 301 - $ 2,221 $ 7,509 $ $ - Table of Contents PARKS & RECREATION PROJECT DETAIL Project Priority: 3.00 PR0560 – Parks and Trails Signs Develop sign designs and themes for trail signage to include informational and directional signage. Parks signs are to replace worn and outdated rules/regulations signage. Project Priority: 3.00 PR0570 – Urban Lakes Renovation To design and construct various lakes around the Town of Gilbert. 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. Project Priority: 1.92 PR0710 – Riparian Education Center 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. PR0970 – Santan Vista Trail Imp Phase 4 – Eastern Canal Baseline to Guadalupe Project Priority: 2.83 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. PR1040 – Water Tower Plaza – Repairs and Upgrades Project Priority: 2.08 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. Project Priority: 2.00 PR1110 – SERL Parking Lot Connection 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. PR1160 – Irrigation System Replacements 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. 302 Project Priority: 1.93 Table of Contents PARKS & RECREATION PROJECT DETAIL Project Priority: 2.47 PR1290 – Cactus Yards Parking Lot 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. PR1310 – Trail Safety Crossing Improvements Project Priority: 2.70 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. PR1314 – Marathon Trail Crossing at Pecos – Eastern Maricopa Floodway Project Priority: 2.54 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. PR1315 – Marathon Trail Crossing at Higley – Eastern Maricopa Floodway Project Priority: 3.00 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. PR1316 – Heritage Trail Crossing at Guadalupe – Consolidated Canal Project Priority: 3.00 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. PR1317 – San Tan Vista Trail Crossing at Pecos – Eastern Canal Project Priority: 3.00 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. PR1318 – Heritage Trail Crossing at Lindsay – Consolidated Canal Project Priority: 2.84 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. PR1319 – Marathon Trail at Power and Guadalupe – Eastern Maricopa Floodway 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. 303 Project Priority: 2.37 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1320 – San Tan Vista Trail Crossing at Ray – Eastern Canal Project Priority: 2.21 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. PR1321 – Gilbert Regional Park Phase 2 and 3 Project Priority: 2.00 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. Project Priority: 3.00 PR1322 – Desert Sky Park Phase 2 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. PR1323 – Marathon Trail Crossing at Power – Queen Creek Wash Project Priority: 1.16 Study, design and construction of a grade separated crossing at Power Road for the Maricopa Trail along Queen Creek Wash. PR1324 – Queen Creek and Sonoqui Wash Trail – Maricopa Regional Canal Project Priority: 2.37 Study for trail corridor assessment for the Queen Creek Wash Trail corridor and the Sonoqui Wash Trail corridor and their connectivity from the existing trail system in the Town of Queen Creek to Gilbert Regional Park. PR1327 – Queen Creek Wash Crossing at Higley – Gilbert Regional Park & QC Wash Project Priority: 2.67 Design and construction of a grade-separated multi-use path crossing from Higley Road to Gilbert Regional Park via the Queen Creek Wash Trail. PR1328 – Western Powerline Trail Water Feature – Heritage District Western Canal Project Priority: 2.46 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. Project Priority: 2.68 PR1329 – Trail System Repairs 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. 304 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1336 – Parks Facility Fiber Connection Project Priority: 3.00 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. PR1337 – Parks and Rec Master Plan Update Project Priority: 2.63 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. PR1340 – Gilbert Road Multiuse Path – Elliot to Warner Project Priority: 2.70 Study, design and installation of a multi-use path and buffered bike lane along Gilbert Road from Elliot to Warner Road. PR1341 – Trail Right-of-Way Assessment Project Priority: 2.70 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. PR1342 – Regional Park Drive Extension – Gilbert Regional Park Project Priority: 2.70 Construction of the access road and utilities connecting Regional Park Drive to Ocotillo Road. Project scope to include roadway improvements to provide emergency and special event access and waterline looping for water service. Project Priority: 2.53 PR1345 – Shade Structures 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. Project Priority: 3.00 PR1346 – Playground Replacements Replace play structures in the following locations: Cactus yards, Freestone Rec Center, Sonora Town and Page Park. 305 Table of Contents PARKS & RECREATION PROJECT DETAIL Project Priority: 2.25 PR1347 – Turf Removal Project 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. PR1348 – Community Center Kitchen Remodel Project Priority: 3.00 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. Project Priority: 3.00 PR1359 – Greenfield Pool Renovation Design and construction of renovations to the Greenfield swimming pool. Improvements include plaster, decking, diving boards, coping stones, and ADA access update. Work would also include renovation and/or replacement of play feature elements in zero depth area, improved manager access in office, installation shade on pool north wall, repair of damaged concrete in pump room under filtration skid, repair of non-functioning deck drains, and renovation and/or replacement of all major pool systems that are at end of useful life. PR1362 – Lindsay/Western Canal Assessment Assessment for a multi-use path from Guadalupe to the Heritage Trail to Lindsay Road and Western Canal Trail to include an appropriate crossing location. 306 Project Priority: 2.53 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 $ 258,130,000 553,085,000 19,095,000 30,895,000 2,120,000 Total Bonds Outstanding $ 863,325,000 Subordinate Lien Pledged Revenue Obligations 4% Public Facility Municipal Property Corporation 2% Improvement District 0% General Obligation 30% Water Resource Municipal Property Corporation 64% M oody'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 309 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 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022 2022/2023 2023/2024 2024/2025 Net Assessed Limited Property Valuation $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 3,395,423,477 Percent Change 6.40% 7.26% 6.39% 7.14% 8.24% 7.09% 7.24% 6.65% 6.91% 6.19% Property Tax Levy $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 33,275,000 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 2024. Assessed value for Property Tax purposes lags market by nearly two years. Secondary Assessed Value $4,000,000,000 $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 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 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. 310 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, 2024. Debt Capacity with Bond Premiums Included 6% Limitation FY 2025 NFC - Assessed Valuation Allowable 6% Debt Less: 6% Debt Outstanding Unused 6% Debt Capacity 20% Limitation FY 2025 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 $ 6,486,167,551 389,170,053 $ 389,170,053 $ 6,486,167,551 1,297,233,510 (258,130,000) (3,421,961) (2,805,908) (11,319,146) $ 1,021,556,496 The following table provides the detail for the FY 2025 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 $39,945,000 $46,910,000 $191,275,000 Tax Supported Debt Payments $4,169,550 $3,113,138 $25,358,988 Total General Obligation $315,155,000 $278,130,000 $32,641,675 The adopted tax levy for FY 2024-25 is $33.275m ($.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 311 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. 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. Per Capita Debt Chandler Peoria Gilbert Scottsdale Goodyear Glendale Phoenix Tempe Queen Creek $1,350 $1,548 $3,288 $3,326 $3,449 $3,530 $3,890 $5,102 $10,182 Gilbert works to maintain a low amount of debt and only bonds when necessary. The Town has one of the lowest Per Capita Debt ratios among the valley peers, according to the most recent Report of Outstanding Indebtedness which is published annually by the Arizona Department of Administration. 312 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 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 - - $258,130,000 $19,095,000 $553,085,000 $30,895,000 $2,120,000 313 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 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 - - $81,753,113 $1,940,750 $268,630,950 $16,784,000 $279,273 314 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 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 - - $258,130,000 $2,120,000 $37,566,028 $200,648,813 $84,290,841 $255,594,318 315 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 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 - - $81,753,113 $279,273 $17,462,083 $100,685,124 $41,585,147 $126,098,247 316 Table of Contents DEBT SERVICE Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 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 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 General Obligation Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations 27,187,538 1,360,444 7,013,650 11,032,456 3,624,750 2,260,456 29,595,175 487,172 7,013,500 22,612,654 3,623,600 2,260,081 31,125,960 2,642,600 7,023,250 42,309,850 3,625,250 2,266,210 31,125,960 489,000 7,023,290 42,309,870 3,625,250 2,266,210 32,661,680 2,253,210 7,019,790 42,300,630 3,627,750 2,261,460 $ 52,479,294 $ 65,592,182 $ 88,993,120 $ 86,839,580 $ 90,124,520 EXPENSES BY CATEGORY Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Personnel Supplies & Contractual Capital Outlay 52,479,294 - 65,592,182 - 88,993,120 - 86,839,580 - 90,124,520 - $ 52,479,294 $ 65,592,182 $ 88,993,120 $ 86,839,580 $ 90,124,520 OPERATING RESULTS Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Budget FY 2025 Total Revenues Transfers In 29,106,622 28,207,700 30,558,530 35,490,423 34,177,100 63,224,620 31,857,100 55,224,620 33,982,100 55,209,630 Total Sources $ 57,314,322 $ 66,048,953 $ 97,401,720 $ 87,081,720 $ 89,191,730 Total Expenses Transfers Out 52,479,294 - 65,592,182 - 88,993,120 - 86,839,580 - 90,124,520 - Total Uses $ 52,479,294 $ 65,592,182 $ 88,993,120 $ 86,839,580 $ 90,124,520 Net Operating Result $ $ $ $ $ PERSONNEL BY ACTIVITY Total Expenses Total Expenses 4,835,028 456,771 317 8,408,600 242,140 (932,790) Table of Contents 318 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 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 GENERAL FUND Mayor and Council Mayor's Aide Council Aide Council Outreach Coordinator Total Mayor and Council 1.00 1.00 0.00 2.00 1.00 1.00 0.00 2.00 1.00 1.00 0.00 2.00 1.00 1.00 1.00 3.00 1.00 1.00 1.00 3.00 Manager Town Manager Assistant Town Manager Chief Performance Officer Chief AI Strategy & Transformation Officer Assistant to Town Manager Performance and Data Strategist Executive Administrative Assistant Intern Management Analyst Total Manager 1.00 3.00 1.00 0.00 1.00 0.00 1.00 0.00 0.00 7.00 1.00 3.00 1.00 0.00 2.00 1.00 1.00 0.50 0.00 9.50 1.00 3.00 1.00 0.00 2.00 1.00 1.00 0.50 0.00 9.50 1.00 3.00 1.00 1.00 2.00 1.00 1.00 0.50 0.00 10.50 1.00 3.00 1.00 1.00 2.00 1.00 1.00 0.50 1.00 11.50 Community Resources Community Resources Program Supervisor Volunteer and Community Resource Manager Total Community Resources 0.35 1.00 1.35 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 TVA/TLO Coordinator Total Emergency Operations 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 2.00 Safety Town Safety Coordinator Safety Manager Total Safety 1.00 1.00 2.00 0.00 1.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 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 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 3.00 1.00 1.00 2.00 1.00 1.00 0.00 2.00 1.00 1.00 13.00 3.00 1.00 1.00 2.00 1.00 1.00 0.00 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 2.00 321 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 Economic Development Economic Development Director Economic Development Deputy Director Redevelopment Program Manager Data Scientist Tourism Program Manager 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 0.00 1.00 4.00 10.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 4.00 10.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 4.00 10.00 1.00 1.00 1.00 1.00 0.00 0.00 1.00 4.00 9.00 Information Technology: Information Technology Administration IT Project Manager IT Project Supervisor IT Project Portfolio Manager IT Trainer Chief Technology Officer Administrative Assistant IT Intern Assistant Chief Technology Officer Total Information Technology Administration 1.00 1.00 0.00 1.00 1.00 1.00 0.00 1.00 6.00 1.00 1.00 0.00 1.00 1.00 1.00 0.50 1.00 6.50 1.00 1.00 0.00 1.00 1.00 1.00 0.50 1.00 6.50 2.00 0.00 1.00 0.00 1.00 1.00 0.31 1.00 6.31 2.00 0.00 1.00 0.00 1.00 1.00 0.31 1.00 6.31 Applications Support Data Governance Manager Deputy Chief Technology Officer Enterprise App Intelligence Manager IT Application Supervisor Data Architect Applications Analyst IT Data Content Strategist Database Administrator Total Applications Support 0.00 0.00 2.00 0.00 1.00 10.00 0.00 1.00 14.00 0.00 1.00 1.00 1.00 1.00 10.00 0.00 1.00 15.00 0.00 1.00 1.00 1.00 1.00 10.00 0.00 1.00 15.00 0.00 1.00 1.00 1.00 1.00 9.00 1.00 1.00 15.00 1.00 1.00 1.00 1.00 1.00 9.00 1.00 1.00 16.00 Desktop Support IT Desktop Manager IT Customer Service Experience Manager Desktop Support Audio/Visual Technician IT Specialist IT Intern Total Desktop Support 1.00 0.00 9.00 1.00 0.00 0.50 11.50 1.00 0.00 9.00 2.00 0.00 0.50 12.50 1.00 0.00 9.00 3.00 0.00 0.50 13.50 0.00 1.00 0.00 0.00 12.00 0.31 13.31 0.00 1.00 0.00 0.00 13.00 0.31 14.31 Infrastructure Enterprise Operations and Infrastructure Manager Systems Engineer Telecom Engineer Communications Engineer Network Engineer Cloud Engineer Communication Engineering Technician Total Infrastructure 1.00 3.00 1.00 1.00 3.00 0.00 1.00 10.00 1.00 3.00 2.00 1.00 3.00 0.00 1.00 11.00 1.00 3.00 2.00 1.00 3.00 0.00 1.00 11.00 1.00 3.00 2.00 2.00 2.00 0.00 0.00 10.00 1.00 3.00 2.00 2.00 2.00 1.00 0.00 11.00 322 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 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 0.00 0.00 7.00 1.00 1.00 1.00 4.00 0.00 0.00 7.00 1.00 1.00 2.00 3.00 0.00 0.00 7.00 1.00 1.00 2.00 3.00 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 2.00 3.00 1.00 2.00 3.00 1.00 2.00 3.00 Total Information Technology 52.00 54.00 56.00 54.62 57.62 Human Resources: HR Administration Chief People Officer Deputy Chief People Officer 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 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 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 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 1.00 1.00 1.00 1.00 1.00 1.00 4.00 0.00 1.00 1.00 1.00 3.00 0.50 1.00 1.25 1.00 19.75 1.00 1.00 1.00 1.00 1.00 1.00 4.00 0.00 1.00 1.00 1.00 3.00 0.50 1.00 1.25 1.00 19.75 Learning and Development Organizational Development Manager Organizational Development Consultant Human Resources Specialist Total Learning and Development 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 Safety Safety Coordinator Safety Manager Total Safety 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 1.00 0.00 1.00 2.00 0.00 2.00 Total Human Resources 21.00 22.50 24.75 24.75 25.75 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 6.00 323 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 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 0.00 1.00 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 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 0.25 0.00 2.00 1.00 8.25 1.00 1.00 4.00 0.25 0.00 2.00 1.00 9.25 1.00 1.00 4.00 0.25 0.00 2.00 1.00 9.25 1.00 1.00 4.00 0.25 0.00 2.00 1.00 9.25 Prosecutor Town Prosecutor Assistant Town Prosecutor Prosecutor Business Manager Legal Secretary Prosecutor Administrative Supervisor Body Worn Camera Specialist Victim Advocate Paralegal Total Prosecutor 1.00 7.00 0.00 10.00 1.00 0.00 2.00 2.00 23.00 1.00 7.00 0.00 11.00 1.00 0.00 2.00 3.00 25.00 1.00 7.00 0.00 11.00 1.00 2.00 2.00 3.00 27.00 1.00 7.00 1.00 10.00 1.00 2.00 2.00 3.00 27.00 1.00 8.00 1.00 11.00 1.00 2.00 2.00 3.00 29.00 Total Legal Services 31.00 33.25 36.25 36.25 38.25 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 Financial Services Officer Accounting Supervisor Accounting System Analyst Accountant Accounts Payable Technician Accounting Technician Accounting Specialist Payroll Specialist Total Accounting 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 1.00 1.00 1.00 0.00 4.00 3.00 0.00 1.00 3.00 14.00 1.00 1.00 2.00 0.00 4.00 3.00 0.00 1.00 3.00 15.00 Purchasing Administrative Assistant Contract Analyst Inventory Services Specialist Purchasing Manager Total Purchasing 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 1.00 4.00 1.00 1.00 7.00 324 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 Tax Compliance Tax Compliance Analyst Tax Compliance Manager Tax Compliance Auditor Assistant Tax Compliance Manager Data Compliance Analyst Business Compliance Project Manager Business Compliance Analyst Tax Data Strategist Total Tax Compliance 1.00 1.00 2.50 1.00 0.00 0.00 1.00 0.00 6.50 1.00 1.00 3.00 1.00 0.00 1.00 0.00 0.00 7.00 1.00 1.00 3.00 1.00 1.00 1.00 0.00 0.00 8.00 0.00 1.00 3.00 1.00 1.00 1.00 0.00 1.00 8.00 0.00 1.00 3.00 1.00 1.00 1.00 0.00 1.00 8.00 Total Finance & Management Services 28.50 29.00 30.00 30.00 31.00 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 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 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 4.00 1.00 1.00 2.00 1.00 12.00 6.00 1.00 4.00 0.75 0.32 34.07 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 Plan Review and Inspection - Building Building & Fire Inspection Supervisor Building Inspector DS Data Content Strategist Plan Review Supervisor Building & Fire Plans Examiner Permit Technician Total Plan Review and Inspection - Building 0.75 9.00 0.00 0.80 6.00 4.00 20.55 0.75 8.00 0.00 0.80 6.00 4.00 19.55 0.75 8.00 0.00 0.80 6.00 4.00 19.55 0.75 7.00 1.00 0.80 6.00 4.00 19.55 0.75 7.00 1.00 0.80 6.00 4.00 19.55 325 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 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 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 3.00 7.00 1.00 2.00 1.00 1.00 15.00 3.00 8.00 1.00 2.00 1.00 1.00 16.00 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 - 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 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 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 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 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 0.50 2.00 3.50 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 0.50 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 1.00 0.50 0.50 4.00 6.00 Total Development Services 76.82 78.82 78.82 78.82 79.82 Police Department: Police Administration Police Chief Assistant Police Chief Administrative Assistant Total Police Administration 1.00 2.00 1.00 4.00 1.00 2.00 1.00 4.00 1.00 2.00 1.00 4.00 1.00 2.00 1.00 4.00 1.00 2.00 1.00 4.00 326 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 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 7.00 41.50 49.50 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 7.00 8.00 1.00 1.00 1.00 7.00 10.00 1.00 1.00 1.00 7.00 10.00 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 2.00 3.00 Counseling Services Police Counseling Manager Youth/Family Counselor Administrative Assistant Total Counseling Services 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 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 Total Property & Evidence 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 Records Records Manager Police Records Shift Supervisor Police Records Specialist Total Records 1.00 3.00 15.00 19.00 1.00 3.00 21.00 25.00 1.00 4.00 21.00 26.00 1.00 4.00 21.00 26.00 1.00 4.00 21.00 26.00 327 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 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 1.00 2.00 3.00 1.00 2.00 3.00 1.00 2.00 3.00 1.00 2.00 3.00 Redaction Body Worn Camera Coordinator Technical Services Coordinator Total Redaction 1.00 0.00 1.00 1.00 0.00 1.00 2.00 0.00 2.00 0.00 2.00 2.00 0.00 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 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 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 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 1.00 7.00 1.00 2.00 1.00 3.00 15.00 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 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 2.00 7.00 1.00 2.00 1.00 2.30 15.30 Patrol Police Sergeant Police Officer Total Patrol 17.00 153.00 170.00 16.00 153.00 169.00 16.00 153.00 169.00 16.00 153.00 169.00 16.00 154.00 170.00 4.00 0.00 0.80 4.80 5.00 0.00 0.80 5.80 5.00 0.00 0.80 5.80 5.00 1.00 0.00 6.00 5.00 1.00 0.00 6.00 Civilian Patrol Civilian Patrol Technician Civilian Patrol Supervisor Tow Hearing/Patrol Supervisor Total Civilian Patrol 328 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 Detention Detention Facility Supervisor Detention Facility Manager Detention Transport Officer Total Detention 2.00 0.00 11.00 13.00 2.00 0.00 12.00 14.00 3.00 0.00 13.00 16.00 3.00 0.00 13.00 16.00 3.00 1.00 13.00 17.00 Teleserve Police Sergeant Teleserve Supervisor Teleserve Operator Quartermaster Total Teleserve 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 0.80 8.00 0.00 8.80 0.00 0.80 8.00 0.00 8.80 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 1.00 4.00 5.00 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 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 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 6.00 7.00 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 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 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 10.00 11.00 1.00 10.00 11.00 1.00 10.00 11.00 1.00 10.00 11.00 329 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 Violent Crimes Unit Police Sergeant Police Officer Total Violent Crimes Unit 1.00 6.00 7.00 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 5.00 5.00 2.00 0.00 3.00 5.00 2.00 1.00 3.00 6.00 2.00 1.00 3.00 6.00 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 1.00 8.00 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 0.00 7.00 Drug Enforcement Unit Police Sergeant Police Officer Total Drug Enforcement Unit 0.00 0.00 0.00 1.00 4.00 5.00 2.00 4.00 6.00 2.00 4.00 6.00 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 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 Crime Suppression Unit Police Sergeant Police Officer Total Crime Suppression Unit 1.00 7.00 8.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 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 2.00 12.00 14.00 2.00 12.00 14.00 2.00 12.00 14.00 2.00 12.00 14.00 2.00 12.00 14.00 330 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 Traffic Unit Police Lieutenant Police Sergeant Police Officer Total Traffic Unit 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 1.00 2.00 16.00 19.00 Total Police Department 465.60 487.60 494.60 494.60 496.60 Fire and Rescue Department: Fire Administration Fire Chief Executive Assistant 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 0.00 2.00 0.00 1.00 1.00 1.00 1.00 0.00 7.00 1.00 0.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 9.00 1.00 0.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 9.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 9.00 1.00 1.00 1.00 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 2.00 1.00 1.00 6.00 1.00 1.00 2.00 1.00 1.00 6.00 1.00 1.00 2.00 1.00 1.00 6.00 Fire Operations Battalion Chief Fire Captain Fire Engineer Firefighter EMS Inventory Analyst Preplan Technician Administrative Assistant Total Fire Operations 10.00 53.00 44.00 90.00 0.00 0.00 2.00 199.00 10.00 61.00 50.00 93.00 0.00 0.00 2.00 216.00 10.00 61.00 50.00 93.00 1.00 0.00 2.00 217.00 10.00 61.00 50.00 93.00 1.00 0.00 2.00 217.00 10.00 61.00 50.00 93.00 1.00 1.00 2.00 218.00 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 1.00 1.00 1.00 1.00 2.00 6.00 1.00 1.00 1.00 1.00 2.00 6.00 1.00 1.00 1.00 1.00 2.00 6.00 Community Battalion Chief Volunteer Coordinator Community Risk Specialist Community Risk Manager Community Outreach and Engagement Total Community 1.00 1.00 0.00 0.00 1.00 3.00 1.00 0.00 1.00 1.00 0.00 3.00 1.00 0.00 1.00 1.00 0.00 3.00 1.00 0.00 1.00 1.00 0.00 3.00 1.00 0.00 1.00 1.00 0.00 3.00 331 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 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 1.00 2.00 1.00 1.00 3.00 8.00 1.00 2.00 1.00 1.00 3.00 8.00 Total Fire and Rescue Department 225.00 245.00 249.00 249.00 250.00 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 Parks and Recreation Data Content Strategist Assistanat Parks and Recreation Director 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 2.00 1.00 0.00 0.00 5.30 1.00 1.00 1.00 0.03 13.73 1.00 1.00 1.40 2.00 1.00 0.00 0.00 5.30 1.00 0.00 1.00 0.03 13.73 1.00 1.00 1.40 2.00 1.00 0.00 0.00 5.30 1.00 0.00 1.00 0.03 13.73 1.00 1.00 1.40 2.00 0.00 1.00 1.00 5.30 0.00 0.00 1.00 0.03 13.73 1.00 1.00 1.40 2.00 0.00 1.00 1.00 5.30 0.00 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 25.61 1.00 1.00 6.00 6.22 1.50 0.20 50.93 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 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 26.11 1.00 1.00 7.00 6.22 1.50 0.20 51.43 Riparian Programs Recreation Instructor Recreation Supervisor Recreation Coordinator Grounds Maintenance Total Riparian Program 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 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 332 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 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 0.50 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 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 1.82 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 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 1.13 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 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 1.42 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 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 2.12 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 0.15 0.45 0.29 0.44 0.29 0.71 2.12 4.45 333 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 Freestone Recreation Center Recreation Supervisor Administrative Assistant Recreation Coordinator Custodial Supervisor Custodian Recreation Specialist Recreation Leader Senior Recreation Leader Recreation Instructor Recreation Instructor Fitness Total Freestone Recreation Center 0.45 0.00 2.00 0.40 2.75 1.00 1.77 11.10 1.66 1.34 22.47 0.45 0.00 2.00 0.40 2.75 1.00 1.77 11.10 1.66 1.34 22.47 0.45 0.00 2.00 0.40 2.75 1.00 1.77 11.10 1.66 1.34 22.47 0.45 0.00 2.00 0.40 2.75 1.00 1.77 11.10 1.66 1.34 22.47 0.45 1.00 2.00 0.40 2.75 1.00 1.77 10.10 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 1.00 2.09 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 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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 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 1.30 0.80 0.06 0.40 2.56 1.30 0.80 0.06 0.40 2.56 1.30 0.80 0.06 0.40 2.56 334 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 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 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 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 Youth and Adult Sports Recreation Coordinator Recreation Supervisor Recreation Leader Senior Total Youth and Adult Sports 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.40 0.05 1.41 1.86 0.40 0.05 1.41 1.86 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 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 1.00 12.25 17.25 1.00 1.00 2.00 1.00 12.25 17.25 1.00 1.00 2.00 1.00 13.25 18.25 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 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 1.00 1.00 0.75 2.00 4.75 179.30 183.05 185.80 185.80 186.30 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 0.60 1.00 0.50 1.00 1.00 4.10 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 335 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 Engineering Traffic Town Traffic Engineer Senior Traffic Engineering Specialist Traffic Safety Specialist Traffic Studies Engineer Administrative Assistant Total Engineering Traffic 1.00 2.00 1.00 1.00 0.25 5.25 1.00 2.00 1.00 1.00 0.25 5.25 1.00 2.00 1.00 1.00 0.25 5.25 1.00 2.00 1.00 1.00 0.25 5.25 1.00 2.00 1.00 1.00 0.00 5.00 Total Public Works - Engineering 6.60 8.60 8.60 8.60 9.10 1168.24 1226.74 1247.74 1248.36 1263.36 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 336 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 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 1.00 7.00 8.50 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 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 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 58.66 58.66 58.66 58.66 TOTAL STREETS 57.66 59.66 59.66 59.66 59.66 337 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 ENTERPRISE OPERATIONS Water: Water Administration Water Manager Water Apprenticeship Envirommental Compliance Coordinator Application Engineer Total Water Administration 1.00 0.00 0.25 0.50 1.75 1.00 0.00 0.25 0.50 1.75 1.00 0.00 0.25 0.50 1.75 1.00 0.00 0.25 0.50 1.75 1.00 1.00 0.25 0.50 2.75 Public Works Administration Public Works Director Assistant Public Works Director Safety Specialist Administrative Assistant Data Strategist Customer Service Professional Total Public Works Administration 1.00 2.00 1.00 1.00 0.00 1.00 6.00 1.00 2.00 1.00 1.00 0.00 1.00 6.00 1.00 2.00 1.00 1.00 0.00 1.00 6.00 1.00 2.00 1.00 1.00 0.00 1.00 6.00 1.00 3.00 1.00 1.00 1.00 1.00 8.00 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 4.00 1.00 1.00 1.00 7.00 4.00 1.00 1.00 1.00 7.00 4.00 1.00 1.00 1.00 7.00 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 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 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 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 1.00 1.00 2.00 2.00 9.00 1.00 1.00 1.00 18.00 338 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 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 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 1.00 6.00 1.00 1.00 9.00 Water Resources Water & Energy Planning Advisor 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 4.00 0.38 5.38 2.00 4.00 0.38 6.38 2.00 4.00 0.38 6.38 2.00 4.00 0.38 6.38 Water Metering Utility Billing Technician Water Meter Supervisor Senior Utility Technician Meter Instrumentation Technician Meter Reader Total Water Metering 2.00 1.00 4.00 1.00 17.00 25.00 2.00 1.00 4.00 1.00 16.00 24.00 2.00 1.00 4.00 1.00 16.00 24.00 2.00 1.00 4.00 1.00 16.00 24.00 2.00 2.00 4.00 1.00 16.00 25.00 Water Distribution Utility Supervisor Water Distribution Superintendent Senior Utility Technician Water Distribution Specialist Administrative Assistant Utility Worker Total Water Distribution 1.00 1.00 5.00 1.00 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 2.00 1.00 6.00 1.00 1.00 13.00 24.00 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 6.00 339 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 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 2.20 136.93 140.93 141.93 141.93 149.93 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 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 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 Wastewater Apprenticeship Odor Control Specialist Odor Control Technician Utility Worker Total Gravity Systems 2.00 6.00 0.00 1.00 1.00 8.00 18.00 2.00 6.00 0.00 1.00 1.00 8.00 18.00 2.00 6.00 0.00 1.00 1.00 8.00 18.00 2.00 6.00 0.00 1.00 1.00 8.00 18.00 2.00 6.00 1.00 1.00 1.00 8.00 19.00 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 340 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 Wastewater Quality Pretreatment Program Coordinator Industrial Pretreatment Inspector Wastewater Quality Inspector Total Wastewater Quality 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 1.00 3.00 4.00 8.00 TOTAL WASTEWATER 49.50 53.50 53.50 53.50 54.50 Solid Waste - Residential: Residential Administration Environmental Services Manager Env Services Collections Superintendent Administrative Assistant Routing Technician Environmental Services Clerk Customer Service Professional Environmental Services Supervisor Program & Sustainability Supervisor Environmental Outreach Specialist Environmental Services Inspector Environmental Services Rep Total Residential Administration 0.86 1.00 1.25 1.00 0.80 0.00 0.00 0.00 0.00 0.00 1.40 6.31 0.86 1.00 1.25 1.00 0.80 1.40 0.00 0.00 0.00 0.00 0.00 6.31 0.86 1.00 1.25 1.00 0.80 1.40 0.00 0.00 0.00 0.00 0.00 6.31 0.86 0.86 1.11 1.00 0.80 1.00 3.67 1.00 0.00 2.00 0.00 12.30 0.86 0.86 1.11 1.00 0.80 1.00 3.67 1.00 1.00 2.00 0.00 13.30 Residential Collections Environmental Services Supervisor Environmental Service Representative Solid Waste Operator Customer Service Professional Environmental Services Worker Total Residential Collections 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 0.00 0.00 27.47 0.50 1.50 29.47 0.00 0.00 28.14 0.50 1.50 30.14 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 0.00 0.00 19.00 19.00 0.00 0.00 19.00 19.00 Recycling Environmental Services Supervisor Environmental Services Worker Solid Waste Operator Program & Sustainability Supervisor Environmental Outreach Specialist Environmental Service Inspector Total Recycling 0.33 0.00 12.88 1.00 3.00 1.00 18.21 0.33 0.00 12.88 1.00 3.00 1.00 18.21 0.33 0.00 12.88 1.00 3.00 1.00 18.21 0.33 1.50 13.53 0.00 3.00 0.00 18.36 0.33 1.50 13.86 0.00 3.00 0.00 18.69 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 85.81 85.81 85.81 84.13 86.13 341 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 Solid Waste - Commercial: Commercial Administration Environmental Services Supervisor Environmental Services Manager Customer Service Professional Environmental Services Clerk Environmental Services Rep Administrative Assistant Env Services Collections Superintendent Total Commercial Administration 0.00 0.14 0.00 0.20 0.10 0.00 0.00 0.44 0.00 0.14 0.10 0.20 0.00 0.00 0.00 0.44 0.00 0.14 0.10 0.20 0.00 0.00 0.00 0.44 1.00 0.14 0.50 0.20 0.00 0.14 0.14 2.12 1.00 0.14 0.50 0.20 0.00 0.14 0.14 2.12 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 0.00 6.00 6.00 0.00 6.00 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 10.12 10.12 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 1.00 1.00 1.00 2.00 1.00 2.00 0.50 0.75 9.25 1.00 1.00 1.00 2.00 1.00 2.00 0.50 0.75 9.25 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 15.59 15.59 15.59 TOTAL ENTERPRISE OPERATIONS 293.27 301.27 305.27 305.27 316.27 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 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 1.00 1.00 2.00 1.00 1.00 1.00 18.00 2.00 4.00 31.00 1.00 1.00 2.00 1.00 1.00 1.00 20.00 2.00 4.00 33.00 342 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 Health Trust Administration Wellness Coordinator Total Health Trust 0.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 Workers' Compensation Benefits Analyst Workers' Compensation Program Coordinator Total Workers' Compensation 1.00 0.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 General Liability Assistant Risk Manager Total General Liability 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL INTERNAL SERVICES 27.00 32.00 34.00 34.00 36.00 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 Teleserve Supervisor Administrative Assistant II Total Police Impound Fund 1.00 0.20 0.00 0.70 1.90 1.00 0.20 0.00 0.70 1.90 1.00 0.20 0.00 0.70 1.90 1.00 0.00 0.20 0.70 1.90 1.00 0.00 0.20 0.70 1.90 Ambulance Transport Ambulance Transport Manager Paramedic/EMT Administrative Assistant Quality Assurance Analyst Ambulance Billing Specialist Total Ambulance Transport 1.00 36.56 1.00 1.00 0.00 39.56 1.00 36.56 1.00 1.00 0.00 39.56 1.00 39.56 1.00 1.00 1.00 43.56 1.00 39.56 1.00 1.00 1.00 43.56 1.00 42.56 1.00 1.00 1.00 46.56 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 0.80 343 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 Tourism Tourism Program Manager ED Project Manager Sr Total Tourism 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 2.00 TOTAL SPECIAL REVENUE 49.01 49.01 54.01 54.01 58.01 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 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 0.40 1.00 1.00 13.00 1.00 3.00 0.50 0.40 1.00 1.00 13.00 1.00 3.00 1.00 TOTAL CAPITAL PROJECT ADMINISTRATION 14.90 17.90 19.90 19.90 20.40 1,610.08 1,686.58 1,720.58 1,721.20 1,753.70 1.00 0.00 0.50 1.00 0.50 0.00 1.00 0.50 0.00 1.00 1.00 0.00 1.00 0.00 0.00 0.50 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 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 1.00 0.00 0.00 0.00 0.50 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 1.00 0.00 0.00 0.50 0.75 0.00 1.00 0.00 1.00 0.00 2.00 0.00 2.00 0.61 2.00 1.00 2.00 0.00 0.00 1.48 1.48 1.48 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 0.00 1.00 1.50 1.00 TOTAL GENERAL FUND 5.75 5.50 8.98 10.09 12.23 STREETS FUND ITS Operations Supervisor TOTAL STREETS FUND 1.00 1.00 0.00 0.00 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 Tax Records Specialist Payroll Specialist Tax Auditor Grant Coordinator Police Victim Advocate Intern Victim Advocate Fire Administrative Assistant Parks and Recreation Recreation Specialist Grounds Maintenance Administrative Assistant 344 Table of Contents PERSONNEL DETAIL Actual FY 2022 Actual FY 2023 Budget FY 2024 Projected FY 2024 Requested FY 2025 WATER FUND Water Metering Water Meter Supervisor Water Meter Reader TOTAL WATER FUND 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 2.00 0.00 1.00 1.00 FLEET FUND Fleet Operations Fleet Technician TOTAL WATER FUND 2.00 2.00 0.00 0.00 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 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL LTA 10.75 7.50 9.98 12.09 13.23 1,620.83 1,694.08 1,730.56 1,733.29 1,766.93 TOTAL FTE AND LTA 345 Table of Contents CAPITAL OUTLAY Current Veh # New Veh # Department Description Amount GENERAL FUND ADD2501 Police - Training Police - Patrol ADD2502 Police - Investigations Admin ADD2402 Police - Professional Standards ADD2337 Police - Patrol ADD2338 Police - Patrol ADD2339 Police - Patrol ADD2303 Police - Patrol ADD2348 Police - Special Enforcement Unit ADD2347 Police - Special Enforcement Unit ADD2351 Police - Special Enforcement Unit Fire - Operations Fire - Resource Fire - Resource Fire - Operations ADD2510 Fire - Operations ADD2406 Fire - Resource ADD2323 Fire - Resource Fire - Resource Fire - Resource Fire - Resource ADD2503 Parks - Admin Parks - Admin ADD2504 Parks - Admin ADD2505 Parks - Admin Facilities - Admin ADD2312 Engineering - Admin Non Departmental 3 Training SUVs and Make Ready 11 UAS Aircraft Command Van and Make Ready FTO Leadership Vehicle - Carry Forward Patrol Vehicle - Carry Forward Patrol Vehicle - Carry Forward Patrol Vehicle - Carry Forward Patrol Vehicle - Carry Forward Patrol Vehicle - Carry Forward Patrol Vehicle - Carry Forward Patrol Vehicle - Carry Forward 190 SCBA Air Packs SCBA Washer EV Mobile Rapid Charger and Installation Special Event Command Tent - Carry Forward Draxxon Advanced Command Vehicle 15 Passenger Van - Carry Forward Ford Explorer - Carry Forward Extraction Equipment - Carry Forward Extraction Equipment Accessories - Carry Forward RTO SCBA - Carry Forward 1/2 Ton Truck and Make Ready Tow-Behind Fertilizer Spreader Toro Workman Utility Vehicle Toro Sand Pro Utility Vehicle Genie Scissor Lift 1/2 Ton Truck and Make Ready - Carry Forward Land Purchase Total General Fund $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 269,610 93,720 750,000 68,020 75,530 75,530 75,530 87,210 78,310 74,470 70,080 2,963,010 40,150 47,000 30,000 245,000 58,650 54,140 131,960 20,950 12,000 45,000 12,500 14,500 26,000 25,000 38,000 8,250,000 $ 13,731,870 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 87,370 87,370 87,370 87,370 87,370 87,370 87,370 87,370 87,370 87,370 87,370 87,370 87,370 87,370 87,370 87,370 35,000 75,000 87,370 37,500 37,500 37,500 37,500 37,500 37,500 87,370 78,020 78,320 GENERAL REPLACEMENT FUND 2253 2243 2388 2345 2240 2462 2245 2247 2348 2246 2360 2058 2350 2377 2351 2364 2092 2081 2238 2232 2211 2230 2209 2228 2231 2241 2347 2362 Police - Professional Standards Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Criminal Investigations Police - Criminal Investigations Police - Special Enforcement Unit Police - Special Enforcement Unit Police - Special Enforcement Unit Police - Special Enforcement Unit Police - Special Enforcement Unit Police - Special Enforcement Unit Police - Special Enforcement Unit Police - Special Enforcement Unit Police - Patrol Police - Patrol Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Interceptor SUV Sedan 3/4 Ton Pickup Interceptor SUV Motorcycle Motorcycle Motorcycle Motorcycle Motorcycle Motorcycle Interceptor SUV Interceptor SUV - Carry Forward Interceptor SUV - Carry Forward 346 Table of Contents CAPITAL OUTLAY Current Veh # New Veh # 2214 2239 2406 2242 2365 2363 2075 2730 2592 2287 392 506 2436 2284 2074 1964 1972 682 2367 2509 2591 Department Description Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Special Assignment Unit Fire - Operations Fire - Operations Fire - Operations Parks - Admin Parks - Admin Parks - Admin Parks - Admin Parks - Admin Facilities Maintenance - Admin Fire - Operations Fire - Operations Fire - Resource Fire - Resource Fire - Resource Interceptor SUV - Carry Forward Interceptor SUV - Carry Forward Interceptor SUV - Carry Forward Interceptor SUV - Carry Forward Interceptor SUV - Carry Forward Interceptor SUV - Carry Forward 1/2 Ton Pickup - Carry Forward Fire Pumper and Make Ready Fire Pumper and Make Ready 3/4 Ton Pickup Trailer Trailer 1/2 Ton Pickup 1/2 Ton Pickup 3/4 Ton Pickup - Carry Forward 1/2 Ton Pickup - Carry Forward Hazmat Truck - Carry Forward Command Van - Carry Forward Fire Pumper - Carry Forward Fire Pumper - Carry Forward Fire Pumper - Carry Forward Total General Replacement Fund Amount $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 82,420 82,420 84,450 81,660 84,450 81,660 52,500 2,500,000 2,500,000 100,000 14,000 15,000 40,500 40,500 62,020 58,460 1,286,350 1,228,570 1,009,320 1,009,320 1,009,320 $ 13,486,920 $ $ 20,000 238,210 $ 258,210 $ $ $ $ $ $ $ $ $ $ 150,000 55,000 110,000 70,000 67,000 56,850 71,420 105,220 105,220 65,470 $ 856,180 $ $ 46,000 203,500 $ 249,500 $ $ $ $ $ $ $ 65,000 65,000 16,000 11,000 47,150 47,150 59,000 $ 310,300 STREETS FUND Streets - Admin ADD2317 Streets - Traffic Control AC Unit for Server Room at Garage 2 Bucket Service Truck - Carry Forward Total Streets Fund STREET REPLACEMENT FUND 434 2257 2187 2369 2104 2142 2072 2064 2065 2368 Street Maintenance Street Maintenance Street Maintenance Street Maintenance Right of Way Maintenance Crack Sealing Traffic Signal Maintenance Street Signs Street Signs Landscape Maintenance Dump Truck 3/4 Ton Pickup w/ Service Body 1.5 Ton Pickup w/ Service Body 1 Ton Pickup 3/4 Ton Pickup w/ Service Body 1/2 Ton Pickup - Carry Forward 3/4 Ton Pickup - Carry Forward Truck and Utility Body - Carry Forward Truck and Utility Body - Carry Forward 3/4 Ton Pickup - Carry Forward Total Street Replacement Fund WATER FUND ADD2506 Water Metering ADD2507 Water Distribution Forklift ARV Crew Truck w/ Crane Total Water Fund WATER REPLACEMENT FUND 2132 2133 740 630 2068 2067 2062 Water Production Water Production Water Distribution Water Distribution Utility Locates Utility Locates Water Well Production 3/4 Ton Pickup 3/4 Ton Pickup Trailer Trailer 1/2 Ton Pickup - Carry Forward 1/2 Ton Pickup - Carry Forward 3/4 Ton Pickup - Carry Forward Total Water Replacement Fund 347 Table of Contents CAPITAL OUTLAY Current Veh # New Veh # Department Description Amount WASTEWATER FUND ADD2508 Wastewater Quality ADD2320 Wastewater Quality ADD2319 Wastewater Quality Trailer and outfitting 1/2 Pickup - Carry Forward 1/2 Pickup - Carry Forward Total Wastewater Fund $ $ $ 10,000 36,020 36,550 $ 82,570 $ $ $ $ $ $ 352,280 40,500 180,400 175,980 40,400 40,500 $ 830,060 $ 55,250 $ 55,250 $ $ $ $ $ $ $ $ $ $ $ 541,000 541,000 541,000 541,000 17,000 541,000 220,500 220,500 220,500 220,500 220,500 $ 3,824,500 $ $ 50,000 50,000 $ 100,000 $ 288,000 $ 288,000 $ $ $ $ $ $ 22,000 87,920 40,500 74,460 67,280 - $ 292,160 WASTEWATER REPLACEMENT FUND 2125 1966 768 565 595 2278 Wastewater Collections Reclaimed Effluent Reuse Wastewater Lift Systems Wastewater Quality Wastewater Lift Systems Van w/ CCTV 1/2 Ton Pickup 2 Ton Truck w/ Crane - Carry Forward 2 Ton Truck w/ Crane - Carry Forward Cargo Van - Carry Forward 1/2 Ton Pickup - Carry Forward Total Wastewater Replacement Fund SOLID WASTE - RESIDENTIAL ADD2410 Environmental Programs 1/2 Ton Pickup - Carry Forward Total Solid Waste Residential Fund SOLID WASTE - RESIDENTIAL REPLACEMENT FUND 2461 2460 2457 2453 1943 2447 2450 2451 2454 2458 2459 Residential Collections Residential Collections Residential Collections Residential Collections Uncontained Collections Recycling Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Automated Side Loader (ASL) Automated Side Loader Automated Side Loader Automated Side Loader Tilt-bed Trailer Automated Side Loader ASL - Body Swap - Carry Forward ASL - Body Swap - Carry Forward ASL - Body Swap - Carry Forward ASL - Body Swap - Carry Forward ASL - Body Swap - Carry Forward Total Solid Waste Residential Replacement Fund ENVIRONMENTAL COMPLIANCE FUND ADD2412 Storm Water ADD2414 Storm Water 1/2 Ton Pickup - Carry Forward 1/2 Ton Pickup - Carry Forward Total Environmental Compliance Fund ENVIRONMENTAL COMPLIANCE REPLACEMENT FUND 2127 Street Cleaning Street Sweeper Total Environmental Compliance Replacement Fund DEVELOPMENT FEES, GRANTS, & SPECIAL REVENUE 2178 Police - Special Assignment Unit ADD2509 Police - Public Affairs Parkway Improvement Districts ADD2308 Police - Admin ADD2416 Police - Crime Scene Unit ADD2420 Fire - Resource Traffic Radar Trailer Interceptor SUV and Upfit 1/2 Ton Pickup Interceptor SUV and Upfit - Carry Forward Supervisor Vehicle w/ Radio - Carry Forward Pumper (incl. in Capital Project total) - Carry Fwd Total Development Fees, Grants, & Special Revenue 348 Table of Contents CAPITAL OUTLAY Current Veh # New Veh # Department Description Fleet Shop Operations Fleet Shop Operations Fleet Shop Operations Fleet Shop Operations Fleet Shop Operations 4-Post Lift (South Area Service Center) 2-Post Lift (South Area Service Center) AC Unit at Parts Room (North Area Service Center) 4-Post Lift (North Area Service Center) 3/4 Ton Pickup w/ Service Body - Carry Forward Amount FLEET FUND $ $ $ $ $ 50,000 30,000 14,000 50,000 130,000 $ 274,000 $ $ $ 12,000 21,000 30,000 $ 63,000 $ 296,000 $ 296,000 $ $ 296,000 296,000 $ 592,000 CAPITAL PROJECT CAPITAL OUTLAY $ 1,567,469,690 TOTAL CAPITAL OUTLAY $ 1,603,060,210 Add2422 Total Fleet Fund FLEET REPLACEMENT FUND 1989 Fleet Shop Operations Fleet Shop Operations Fleet Shop Operations Golf Cart Parts Washer (South Area Service Center) 2-Post Lift (North Area Service Center) Total Fleet Replacement Fund AMBULANCE SERVICE FUND ADD2311 Ambulance Transport - Operations Spare Reserve Ambulance - Carry Forward Total Ambulance Service Fund AMBULANCE TRANSPORT & OPERATIONS REPLACEMENT ADD2309 Ambulance Transport - Operations ADD2310 Ambulance Transport - Operations Horton Type 1 Ambulance - Carry Forward Horton Type 1 Ambulance - Carry Forward Total Ambulance Transport & Operations Replacement 349 Table of Contents TRANSFER DETAIL Interfund transfers are scheduled for FY 2025, but not appropriated to avoid double counting the expenditure. The following section details the revenue transfers that are anticipated for FY 2025 by fund. Ambulance Transport Fund General Fund Overhead $9,827,000 Solid Waste-Residential 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 3,745,620 Wastewater 1,987,820 Solid Waste - Residential 1,775,270 Solid Waste - Commercial 281,650 Enviromental Compliance 366,550 Streets Special Revenue Workers’ Compensation $1,300,000 In FY 2022, an internal loan in the amount of $1,300,000 was issued to the Workers’ Compensation Fund from the General Fund. This was a one-time internal borrowing loan to assist the Workers’ Compensation Fund with sufficient fund balance due to an abnormal increase in IBNR. The loan will be repaid as the fund is able. Wastewater Fund Water Fund 1,670,090 $2,029,360 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. $30,000 $200,000 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 $400,000 In FY 2024, an internal loan in the amount of $1,500,000 was issued to Solid Waste – Residential from the General Fund. This was a one-time internal borrowing loan to assist Solid Waste – Residential until their new rates went into effect. Yearly payments will be made until the loan is repaid. 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 $420,000 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. $80,000 Funds are transferred from the Water Fund to the General Fund to share in the cost for exercising the fire hydrants. If this was not completed by the Fire Department, the Water Department would need to perform these duties. 350 Table of Contents TRANSFER DETAIL Replacement Funds Various Funds CIP Funds $76,165,000 Various Funds Transfers from various funds into the respective replacement funds ensure adequate funding when rolling stock and/or infrastructure needs replacement. Transfers by fund are as follows: General 11,100,000 Roadway & Maintenance 670,000 Ambulance Service 200,000 Water 41,500,000 Water SDF 40,000 Water Resource SDF 275,000 Wastewater 16,400,000 Solid Waste - Residential 2,750,000 Solid Waste - Commercial 430,000 Environmental Compliance 2,500,000 Fleet 83,718,193 Water 35,240,620 Wastewater 16,144,380 Solid Waste - Residential 1,388,020 Solid Waste - Commercial 15,386 Environmental Compliance 625,354 Fleet 23,388,781 31,132 Repair & Replacement Funds 168,976,225 Grant Funds 30,780,571 CDBG 2,365,232 SDF Funds 300,000 Special Revenue 115,216,162 Outside Sources 36,409,676 GO Bond Proceeds 468,055,326 MPC Water System 13,444,480 Prop 400 - MAG 23,070,792 Other Special Revenue 1,479,000 Additional information on Capital Projects is located in the Other Capital Funds section of the budget document. $150,000 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. This transfer from the General Fund will subsidize the fund to make it whole until further legislative changes are made. General Fund General Roadway & Maintenance Additional information regarding replacement funds is located in the Replacement Fund section of the budget document. General Fund $1,020,349,330 Revenue for Capital projects are transferred from various funds as listed below. $15,000,000 This transfer from the General Fund into the Water SDF Fund is to support Water SDF expenses not covered by SDF revenue. 351 Table of Contents TRANSFER DETAIL Debt MPC – Public Facilities MPC – Wastewater System $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: General Fund Police SDF 45,150 1,675,010 Parks & Recreation SDF 2,847,630 MPC – Water System Additional detail on Debt Service is located in the Debt Service section of the budget document. 4,713,460 Fire SDF $42,309,870 Water-related revenues are used to pay down Water MPC debt. Water Fund 6,625,800 Water Repair & Replacement 20,091,140 Water SDF 14,515,000 Water Resources SDF 1,068,690 $3,625,250 Wastewater System Development Fee revenue collected from permits is used to pay down Wastewater MPC debt. 352 Table of Contents TRANSFER SUMMARY REVENUE TRANSFERS IN GENERAL EXPENDITURE TRANSFERS OUT FUND REPLACEMENT SPECIAL CIP DEBT FUNDS REVENUE FUNDS SERVICE WASTEWATER GENERAL FUND $ 114,681,653 - - 11,100,000 15,150,000 83,718,193 4,713,460 GENERAL REPAIR & REPLACE $ 39,011,148 - - - - 39,011,148 - ROADWAY AND MAINTENANCE $ 24,058,781 - - 670,000 - 23,388,781 - AMBULANCE SERVICE $ 620,000 420,000 - 200,000 - - - STREETS $ 1,670,090 1,670,090 - - - - - GRANT FUND $ 27,780,571 - - - - 27,780,571 - CDBG $ 2,365,232 - - - - 2,365,232 - POLICE IMPOUND FUND $ 30,000 30,000 - - - - - OTHER SPECIAL REVENUE FUNDS $ 1,479,000 - - - - 1,479,000 - GO BOND PROCEEDS $ 468,055,326 - - - - 468,055,326 - TRAFFIC SIGNAL SDF $ 7,911,267 - - - - 7,911,267 - POLICE SDF $ 8,105,043 - - - - 8,059,893 45,150 FIRE SDF $ 3,375,010 200,000 - - - 1,500,000 1,675,010 PARKS AND RECREATION SDF $ 18,540,311 - - - - 15,692,681 2,847,630 ROADS SDF $ 34,663,027 - - - - 34,663,027 - OUTSIDE SOURCES $ 8,162,047 - - - - 8,162,047 - PROP 400 MAG $ 23,070,792 - - - - 23,070,792 - WATER $ 89,221,400 3,825,620 2,029,360 41,500,000 - 35,240,620 6,625,800 WATER REPAIR & REPLACE $ 84,590,385 - - - - 64,499,245 20,091,140 MPC - WATER SYSTEM $ 13,444,480 - - - - 13,444,480 - WATER SDF $ 50,299,576 - - 40,000 - 35,744,576 14,515,000 WATER RESOURCE SDF $ 1,343,690 - - 275,000 - - 1,068,690 WATER OUTSIDE SOURCES $ 28,247,629 - - - - 28,247,629 - WATER GRANT FUND $ 3,000,000 - - - - 3,000,000 - WASTEWATER $ 34,532,200 1,987,820 - 16,400,000 - 16,144,380 - WASTEWATER REPAIR & REPL $ 57,863,231 - - - - 57,863,231 - NEELY WASTEWATER SDF $ 1,716,858 - - - - 1,716,858 - GREENFIELD WASTEWATER SDF $ 13,555,610 - - - - 9,927,860 3,627,750 SOLID WASTE - RESIDENTIAL $ 6,313,290 2,175,270 - 2,750,000 - 1,388,020 - SOLID WASTE - COMMERCIAL $ 727,036 281,650 - 430,000 - 15,386 - ENVIRONMENTAL COMPLIANCE $ 3,491,904 366,550 - 2,500,000 - 625,354 - ENV COMP REPAIR & REPLACE $ 6,495,271 - - - - 6,495,271 - FLEET OPERATIONS $ 331,132 - - 300,000 - 31,132 - FLEET REPAIR & REPLACEMENT $ 1,107,330 - - - - 1,107,330 - TOTAL TRANSFER IN $ 1,181,160,320 $ 12,257,000 $ 2,029,360 $ 353 76,165,000 $ 15,150,000 $ 1,020,349,330 $ 55,209,630 Table of Contents SCHEDULES A-G TOWN OF GILBERT Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2025 Schedule A FUNDS S c h Fiscal year General Fund Special Revenue Fund 2024 Adopted/adjusted budgeted expenditures/expenses* E 1 306,625,821 53,764,490 2024 E 2 248,000,362 42,490,496 2025 Actual expenditures/expenses** Beginning fund balance/(deficit) or net position/(deficit) at July 1*** 3 272,059,928 779,918,550 2025 Primary property tax levy B 4 - - 2025 Secondary property tax levy B 5 - - 2025 Estimated revenues other than property taxes C 6 2025 Other financing sources D 7 - - 2025 Other financing (uses) D 8 - - 2025 Interfund transfers in D 9 23,357,000 16,020,000 2025 Interfund Transfers (out) Line 11: Reduction for fund balance reserved for future budget year expenditures D 10 153,692,801 741,494,340 2025 279,911,100 563,595,130 11 Maintained for future debt retirement - - Maintained for future capital projects - - Maintained for future financial stability 64,730,000 Maintained for future retirement contributions 2,100,000 6,530,000 - 2025 Total financial resources available 12 354,805,227 611,509,340 2025 Budgeted expenditures/expenses E 13 306,679,270 76,915,370 * 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 beginning fund balance/(deficit) or net position/(deficit) amounts except for nonspendable amounts (e.g., prepaids and inventories) or amounts legally or contractually required to be maintained intact (e.g., principal of a permanent fund). 354 Table of Contents SCHEDULES A-G TOWN OF GILBERT Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2025 Schedule A FUNDS Debt Service Fund Capital Projects Fund 88,993,120 631,895,996 807,196,436 110,740,667 50,284,770 2,049,501,300 86,839,580 48,861,404 67,217,964 104,499,236 47,292,361 645,201,403 262,661,268 7,781,421 1,327,896,353 5,475,186 - Permanent Fund - Enterprise Internal Funds Available Service Funds - Total all funds - - - 31,775,000 - - - 33,982,100 - - - - - - - - - - - - - - 55,209,630 52,342,500 31,775,000 1,136,719,030 - 65,924,360 300,000 1,181,160,320 - - 283,234,717 2,738,462 1,181,160,320 - - - - - - - - - - - - - - - - 4,542,396 1,020,349,330 206,888,200 - 121,899,520 1,020,349,330 90,124,520 672,453,435 50,190,000 1,020,349,330 122,249,893 - 2,100,000 202,049,111 56,885,566 2,367,498,094 124,118,215 53,578,660 2,344,218,800 2024 2025 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 355 - 799,893 - - 4,542,396 $ 2,049,501,300 $ (1,400,000,000) 649,501,300 150,000,000 $ 499,501,300 $ $ 544,824,047 $ 2,344,218,800 (1,594,000,000) 750,218,800 200,000,000 550,218,800 567,691,432 Table of Contents SCHEDULES A-G TOWN OF GILBERT Tax Levy and Tax Rate Information Fiscal Year 2025 Schedule B 2024 Maximum allowable primary property tax levy. 1. A.R.S. §42-17051(A) 2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. §42-17102(A)(18) 3. Property tax levy amounts A. Primary property taxes Property tax judgment B. Secondary property taxes Property tax judgment C. Total property tax levy amounts $ 2025 $ $ $ $ 31,335,000 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 $ 31,335,000 $ 31,135,000 200,000 31,335,000 $ 33,275,000 $ 33,275,000 $ $ $ 31,335,000 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate Property tax judgment (2) Secondary property tax rate 0.9800 0.9800 Property tax judgment (3) Total city/town tax rate 0.9800 0.9800 B. Special assessment district tax rates Secondary property tax rates — As of the date the proposed budget was prepared, the city/town was operating 394 special assessment districts for which seconda property taxes are levied. For information pertaining to these special assessment districts and their tax rates, please contact the city/town. * Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property tax collections for the remainder of the fiscal year. 356 Table of Contents SCHEDULES A-G Town of Gilbert Revenues Other Than Property Taxes FISCAL YEAR 2025 Schedule C ESTIMATED REVENUES 2024 SOURCE OF REVENUES ACTUAL REVENUES* 2024 ESTIMATED REVENUES 2025 GENERAL FUND Local taxes Local taxes, audit & franchise fees $ 140,350,000 Licenses and permits Licenses & Permits $ 152,400,000 $ 160,000,000 2,610,000 2,569,000 2,059,000 110,000,000 965,300 25,000 2,855,000 114,000,000 1,059,000 25,000 2,730,000 99,000,000 1,163,000 25,000 2,770,000 Charges for services Charges for service 9,172,600 9,824,130 9,758,100 Fines and forfeits Fines & Forfeitures 2,510,000 2,490,000 2,425,000 500,000 50,000 2,000,000 645,000 1,000,000 200,000 In-lieu taxes SRP in Lieu 1,000,000 1,000,000 1,000,000 Miscellaneous Miscellaneous 636,000 516,020 511,000 Intergovernmental State Shared Revenue State Grants & Contributions County Revenue Other Government Revenue Interest on investments General Fund General Fund Replacement Fund Total General Fund $ 270,673,900 $ 289,258,150 $ 279,911,100 $ $ 20,300,000 13,000,000 140,000 50,000 33,000 33,523,000 $ $ 20,300,000 12,500,000 140,000 20,000 33,000 32,993,000 $ 20,400,000 13,250,000 140,000 50,000 33,000 33,873,000 Grants $ $ 32,913,020 32,913,020 $ $ 3,228,320 3,228,320 $ $ 58,112,870 58,112,870 Other Special Revenue System Development Fees Intergovernmental Revenue $ $ $ 1,887,320 10,840,000 66,000 12,793,320 $ $ 3,135,520 9,590,000 2,835,000 15,560,520 $ 3,922,380 11,385,000 3,477,000 18,784,380 CDBG/HOME $ $ 2,756,670 2,756,670 $ $ 1,164,234 1,164,234 $ $ 4,557,720 4,557,720 PKID Streetlight Improvement District $ 877,380 2,002,600 2,879,980 $ 877,380 1,870,869 2,748,249 $ 1,088,230 2,228,500 3,316,730 SPECIAL REVENUE FUNDS HURF Vehicle License Tax Interest Income Streets Repair & Replacement Other Streets Revenue $ $ 357 $ $ Table of Contents SCHEDULES A-G Town of Gilbert Revenues Other Than Property Taxes FISCAL YEAR 2025 Schedule C $ $ ESTIMATED REVENUES 2024 90,000 90,000 $ $ ACTUAL REVENUES* 2024 130,000 130,000 $ $ ESTIMATED REVENUES 2025 100,000 100,000 Ambulance Service $ $ 7,000,000 7,000,000 $ $ 5,600,000 5,600,000 $ $ 6,935,000 6,935,000 Other Funding Sources $ $ 331,186,310 331,186,310 $ $ 46,393,601 46,393,601 $ $ 437,915,430 437,915,430 Total Special Revenue Funds $ 425,379,500 $ 105,580,724 $ 563,595,130 $ $ 31,335,000 487,100 35,000 31,857,100 $ $ 31,600,000 2,542,100 35,000 34,177,100 $ 31,775,000 2,172,100 35,000 33,982,100 Total Debt Service Funds $ 34,177,100 $ 31,857,100 $ 33,982,100 78,235,500 300,000 7,500,000 86,035,500 $ 78,930,500 1,000,000 7,500,000 87,430,500 $ 105,805,500 500,000 8,500,000 114,805,500 44,211,000 600,000 2,060,000 46,871,000 $ 23,031,700 60,000 23,091,700 $ 3,770,500 30,000 3,800,500 $ $ $ 7,505,000 20,000 7,525,000 $ 206,888,200 SOURCE OF REVENUES Police Impound DEBT SERVICE FUNDS Property Tax Special Assessments Investment Income $ ENTERPRISE FUNDS Water Operating Water Repair & Replacement Water and Water Resources SDF $ $ Wastewater Operating Wastewater Repair & Replacement Wastewater SDF $ 44,026,000 200,000 2,060,000 46,286,000 $ Solid Waste - Residential SW Residential Repair & Replacement $ $ $ $ 22,655,000 8,000 22,663,000 $ 3,707,500 2,000 3,709,500 $ $ $ 6,805,000 5,000 6,810,000 $ 7,510,000 200,000 7,710,000 Total Enterprise Funds $ 165,504,000 $ 168,903,700 $ Solid Waste - Commercial SW Commercial Repair & Replacement $ $ Environmental Compliance Env Compliance Repair & Replacement $ 358 $ $ $ $ $ $ 48,661,000 200,000 2,120,000 50,981,000 29,271,700 8,000 29,279,700 4,292,000 5,000 4,297,000 Table of Contents SCHEDULES A-G Town of Gilbert Revenues Other Than Property Taxes FISCAL YEAR 2025 Schedule C ESTIMATED REVENUES 2024 SOURCE OF REVENUES INTERNAL SERVICE FUNDS Fleet Maintenance Fleet Repair & Replacement $ $ 11,575,000 3,500 11,578,500 Health Self Insurance $ $ Dental Self Insurance Workers Compensation ACTUAL REVENUES* 2024 $ 12,540,000 15,000 12,555,000 $ 13,356,000 3,500 13,359,500 23,130,000 23,130,000 $ $ 23,950,000 23,950,000 $ $ 27,060,000 27,060,000 $ $ 1,325,000 1,325,000 $ $ 1,385,000 1,385,000 $ $ 1,380,000 1,380,000 $ $ 4,210,000 4,210,000 $ $ 4,300,000 4,300,000 $ $ 4,650,000 4,650,000 $ 4,348,490 4,348,490 $ 5,010,000 5,010,000 $ 5,893,000 5,893,000 Total Internal Service Funds $ 44,591,990 $ 47,200,000 $ 52,342,500 TOTAL ALL FUNDS $ 940,326,490 $ 642,799,674 $ 1,136,719,030 General Liability Insurance $ ESTIMATED REVENUES 2025 $ * 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. 359 Table of Contents SCHEDULES A-G TOWN OF GILBERT Other Financing Sources/ and Interfund Transfers Fiscal Year 2025 Schedule D FUND GENERAL FUND General Fund $ General Fund Repair & Replacement Total General Fund $ OTHER FINANCING 2025 SOURCES INTERFUND TRANSFERS 2025 IN $ $ $ $ $ $ 12,257,000 11,100,000 23,357,000 $ $ 114,681,653 39,011,148 153,692,801 $ 25,728,871 2,365,232 30,000 620,000 30,780,571 1,479,000 139,510,392 540,980,274 741,494,340 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 $ $ $ 16,020,000 $ DEBT SERVICE FUNDS Debt Service $ Total Debt Service Funds $ $ $ $ $ 55,209,630 55,209,630 $ $ $ $ $ $ 77,700,915 453,003,128 33,809,978 91,852,463 107,386,007 155,570,316 76,929,898 24,096,625 $ 1,020,349,330 $ $ $ 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 $ 670,000 150,000 200,000 15,000,000 $ 41,815,000 2,029,360 16,400,000 89,221,400 84,590,385 34,532,200 57,863,231 6,313,290 2,750,000 727,036 430,000 $ $ $ $ 2,500,000 65,924,360 INTERNAL SERVICE FUNDS Fleet $ Fleet Repair & Replacement Workers' Compensation Total Internal Service Funds $ $ $ TOTAL ALL FUNDS $ $ $ 1,181,160,320 $ $ 300,000 360 300,000 $ 3,491,904 6,495,271 283,234,717 331,132 1,107,330 1,300,000 2,738,462 $ 1,181,160,320 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/expenses by Fund Fiscal year 2025 Schedule E FUND/DEPARTMENT ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2024 2024 2024 2025 GENERAL FUND Mayor & Council $ Town Manager Community Resources Emergency Mgt and Safety Digital Government Intergovernmental Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Finance & Mgmt Svcs Municipal Court Development Svcs Police Fire Parks and Recreation Public Works GF Replacement Non-Departmental Total General Fund $ 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 SPECIAL REVENUE FUNDS Streets $ Grants CDBG/Home Police Impound Ambulance Service Special Districts Development Fees Other Special Revenue Total Special Revenue Funds $ 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 DEBT SERVICE FUNDS Debt Service $ Total Debt Service Funds $ $ 221,598 265,862 150,000 $ 9,906 24,000 24,000 (143,363) 113,999 59,500 47,500 18,124 142,000 447,690 198,900 5,213,367 963,426 1,611,880 3,376,469 9,994,003 22,738,861 $ $ $ (163,193) $ (1,191,717) 1,174,917 200 970,238 2,005,343 755,272 252,374 1,786,288 484,557 2,980,559 22,962,849 3,590,594 902,946 803,249 4,970,355 4,219,884 4,234,421 9,413,289 82,470,165 47,060,017 36,778,218 1,282,884 5,645,800 14,431,060 248,000,362 $ $ $ 23,580 (93,537) (249,750) $ 28,806,133 1,352,278 1,063,780 174,102 5,416,798 3,208,282 242,060 2,227,063 42,490,496 $ 30,856,750 27,332,300 2,192,490 222,510 7,517,420 3,359,670 229,660 5,204,570 76,915,370 88,993,120 88,993,120 $ $ $ $ 86,839,580 86,839,580 $ $ 90,124,520 90,124,520 OTHER FUNDING SOURCES Capital Projects $ Total Other Funding Soruces $ 644,734,091 644,734,091 $ $ (12,838,095) $ (12,838,095) $ 48,861,404 48,861,404 $ $ 672,453,435 672,453,435 CAPTIAL PROJECTS FUNDS Redevelopment $ Streets Triffic Signals Parks and Recreation Municipal Facilities Water Wastewater Storm Water Total Capital Projects Funds $ 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 $ (23,896,298) $ (66,310,169) 709,427 14,370,052 3,508,966 53,093,189 2,909,000 $ $ (15,615,833) $ 1,832,534 23,684,373 2,441,875 1,182,113 14,476,026 12,204,204 11,296,063 100,776 67,217,964 77,700,915 453,003,128 33,809,978 91,852,463 107,386,007 155,570,316 76,929,898 24,096,625 1,020,349,330 361 $ 1,048,270 2,582,720 1,334,130 465,640 2,001,550 484,240 3,079,760 22,729,040 3,860,110 905,260 1,036,930 5,481,360 4,860,650 4,625,040 10,225,160 81,642,150 52,843,090 35,483,370 1,489,060 21,048,150 49,453,590 306,679,270 $ Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/expenses by Fund Fiscal year 2025 Schedule E FUND/DEPARTMENT ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2024 2024 2024 2025 ENTERPRISE FUNDS Water $ Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Total Enterprise Funds $ 48,832,400 28,885,200 25,922,760 4,213,950 3,954,540 111,808,850 INTERNAL SERVICE FUNDS Fleet Maintenance $ Health Self-Insurance Dental Self-Insurance Workers Compensation General Liability Total Internal Service Funds $ TOTAL ALL FUNDS $ 11,498,160 22,674,470 1,520,000 3,201,450 4,357,690 43,251,770 2,049,501,300 $ (590,513) $ (241,670) (230,000) (6,000) $ (1,068,183) $ $ 883,000 5,025,000 560,000 565,000 7,033,000 $ $ $ $ $ 44,365,201 28,557,896 24,388,669 3,965,926 3,221,544 104,499,236 12,193,472 25,135,171 1,501,590 3,712,125 4,750,003 47,292,361 645,201,403 $ $ $ $ $ 54,311,950 34,062,160 27,831,975 3,938,905 3,973,225 124,118,215 13,492,150 29,115,320 1,575,000 3,849,290 5,546,900 53,578,660 2,344,218,800 * 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. 362 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2025 Schedule F DEPARTMENT/FUND EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2024 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2024 Mayor and Council General Fund $ Special Revenue $ Department Total $ 875,450 22,250 897,700 $ $ $ 221,598 Manager General Fund $ CDBG/HOME Special Revenue Department Total $ 2,147,580 1,919,890 40,160 4,107,630 $ $ Community Resources General Fund Grants Department Total $ 810,260 862,790 1,673,050 Emergency Mgt and Safety General Fund $ Grants Department Total $ 306,900 114,430 421,330 $ $ $ Digital Government General Fund $ Special Revenue Department Total $ 1,863,590 10,000 1,873,590 $ $ $ $ 970,238 10,000 980,238 $ $ $ 1,048,270 10,000 1,058,270 265,862 1,174,917 $ 2,005,343 1,063,780 $ 1,440,779 $ 3,069,123 $ 2,582,720 2,192,490 9,850 4,785,060 $ 755,272 862,790 1,618,062 $ 1,334,130 450,000 1,784,130 221,598 150,000 $ BUDGETED EXPENDITURES/ EXPENSES 2025 ACTUAL EXPENDITURES/ EXPENSES* 2024 150,000 $ $ 252,374 75,160 327,534 9,906 $ 1,786,288 $ $ 9,906 $ 1,786,288 $ 464,020 65,170 $ 24,000 $ 484,557 40,349 $ 529,190 $ 24,000 $ 524,906 $ 484,240 101,270 100,000 685,510 Economic Development General Fund $ Special Revenue Grants Department Total $ 3,350,120 335,480 167,690 3,853,290 $ $ $ $ 24,000 $ $ $ $ 2,980,559 267,330 167,690 3,415,579 $ $ $ $ 3,079,760 1,008,810 95,200 4,183,770 Information Technology General Fund $ Department Total $ 25,902,360 25,902,360 $ $ (143,363) $ (143,363) $ 22,962,849 22,962,849 $ $ 22,729,040 22,729,040 Human Resources General Fund $ Department Total $ 3,533,090 3,533,090 $ $ 113,999 113,999 $ $ 3,590,594 3,590,594 $ $ 3,860,110 3,860,110 Management and Budget General Fund $ Department Total $ 843,980 843,980 $ $ 59,500 59,500 $ $ 902,946 902,946 $ $ 905,260 905,260 Intergovernmental Relations General Fund $ Special Revenue Grants Department Total $ 24,000 363 $ 465,640 302,460 768,100 2,001,550 10,000 2,011,550 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2025 Schedule F DEPARTMENT/FUND Town Clerk General Fund $ Department Total $ ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2024 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2024 ACTUAL EXPENDITURES/ EXPENSES* 2024 BUDGETED EXPENDITURES/ EXPENSES 2025 756,050 756,050 $ $ 47,500 47,500 $ $ 803,249 803,249 $ $ 1,036,930 1,036,930 Legal Services General Fund $ Department Total $ 4,958,360 4,958,360 $ $ 18,124 18,124 $ $ 4,970,355 4,970,355 $ $ 5,481,360 5,481,360 Management Services General Fund $ Department Total $ 4,363,840 4,363,840 $ $ 142,000 142,000 $ $ 4,219,884 4,219,884 $ $ 4,860,650 4,860,650 Municipal Court General Fund $ Special Revenue Department Total $ 3,852,750 555,600 4,408,350 $ 447,690 $ $ $ 447,690 $ 4,234,421 537,918 4,772,339 $ 4,625,040 631,270 5,256,310 Development Services General Fund $ Grants Special Revenue Department Total $ 9,217,940 $ 198,900 $ 9,413,289 $ 10,225,160 842,840 10,060,780 $ 198,900 $ 842,840 10,256,129 $ 1,047,460 11,272,620 Police General Fund $ Police Impound Grants Special Revenue Department Total $ 77,631,930 209,960 184,080 281,160 78,307,130 $ $ $ 5,213,367 200 10,500 144,300 5,368,367 46,249,940 6,919,380 $ 963,426 $ $ 963,426 $ $ 1,611,880 8,060 $ $ 1,619,940 $ Fire and Rescue General Fund $ Ambulance Transport Grants Special Revenue Department Total $ Parks and Recreation General Fund $ Special Revenue Grants Department Total $ 56,610 53,225,930 36,226,230 20,000 52,150 36,298,380 364 $ 82,470,165 174,102 194,488 419,000 83,257,755 $ 47,060,017 5,416,798 $ 31,190 52,508,005 36,778,218 28,059 52,150 36,858,427 $ $ 81,642,150 222,510 754,640 312,910 82,932,210 52,843,090 7,517,420 630,000 53,000 61,043,510 $ 35,483,370 20,000 $ 35,503,370 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2025 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 2024 1,686,660 30,636,670 48,832,400 28,885,200 25,922,760 4,213,950 3,954,540 144,132,180 Special Revenue and Non-Operating Repair and Replacement $ 11,261,960 Non-Departmental 47,583,950 Miscellaneous Grants 5,000,000 Special Districts 3,255,980 Development Fees 1,412,060 Other Special Revenue 1,049,890 Debt Service 88,993,120 Other Funding Sources 644,734,091 Capital Improvement Funds 822,812,269 Internal Services 43,251,770 1,669,355,090 Department Total $ TOTAL ALL FUNDS $ 2,049,501,300 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2024 $ ACTUAL EXPENDITURES/ EXPENSES* 2024 $ $ 1,489,060 30,856,750 54,311,950 34,062,160 27,831,975 3,938,905 3,973,225 156,464,025 $ (12,838,095) (15,615,833) 7,033,000 (9,474,990) $ 3,208,282 242,060 50,377 86,839,580 48,861,404 67,217,964 47,292,361 273,788,888 $ $ $ $ $ $ $ $ $ $ $ 21,048,150 49,453,590 25,000,000 3,359,670 229,660 2,000,000 90,124,520 672,453,435 1,020,349,330 53,578,660 1,937,597,015 $ $ 645,201,403 $ 2,344,218,800 (163,193) (590,513) (241,670) (230,000) (6,000) $ (1,231,376) $ $ 3,376,469 $ 9,985,943 (1,202,217) 23,580 (237,837) 1,282,884 28,806,133 44,365,201 28,557,896 24,388,669 3,965,926 3,221,544 134,588,252 BUDGETED EXPENDITURES/ EXPENSES 2025 5,645,800 14,431,060 $ * 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. 365 Table of Contents SCHEDULES A-G TOWN OF GILBERT Full-time Employees and Personnel Compensation Fiscal year 2025 Schedule G FUND GENERAL FUND Full-Time Equivalent (FTE) Employee Salaries and Hourly Costs Retirement Costs Healthcare Costs Other Benefit Costs Total Estimated Personnel Compensation 2025 2025 2025 2025 2025 2025 1,275.59 $ 134,173,651 $ 21,368,908 21,483,482 6,739,429 $ 183,765,470 1.00 $ 46.56 58.66 9,114 428,082 523,177 19,667 765,363 827,683 5,101 $ 242,847 303,209 17,634 21,440 10,366 5,034 16,730 25,947 1,057,524 $ 23,823 36,856 17,295 8,159 31,717 49 24,505 1,755,117 $ 10,296 12,226 5,983 2,826 8,837 2,193 15,420 608,938 $ 121,360 5,333,660 7,037,900 215,280 213,870 269,310 129,340 64,200 207,540 81,270 289,770 13,963,500 SPECIAL REVENUE FUNDS Roadway and Maintenance Ambulance Transport Streets Grants CDBG Parkway Improvement Districts Court Automation Court Enhancement Police Impound Native American Internship Tourism Total Special Revenue Funds 1.65 3.10 1.00 1.00 1.90 0.80 2.00 117.67 $ 87,478 $ 3,897,368 5,383,831 215,280 162,117 198,788 95,696 48,181 150,256 79,028 223,898 10,541,921 $ CAPTIAL PROJECTS FUNDS CIP Administration Total Capital Projects Funds 20.40 $ 20.40 $ 2,598,763 2,598,763 $ 276,393 276,393 $ 352,188 352,188 $ 159,056 $ 159,056 $ 3,386,400 3,386,400 ENTERPRISE FUNDS Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Total Enterprise Funds 150.93 $ 54.50 86.13 10.12 15.59 317.27 $ 10,779,307 5,622,646 6,802,561 927,555 1,273,032 25,405,101 $ 1,405,388 495,952 671,163 96,826 120,178 2,789,507 $ 2,649,931 856,919 1,343,421 178,140 156,817 5,185,228 $ 804,754 $ 286,473 379,565 54,989 70,523 1,596,304 $ 15,639,380 7,261,990 9,196,710 1,257,510 1,620,550 34,976,140 INTERNAL SERVICE FUND Fleet Maintenance Health Self Insurance Workers' Compensation General Liability Insurance Total Internal Service Fund 33.00 $ 1.00 1.00 1.00 36.00 $ 2,519,730 123,968 82,414 112,436 2,838,548 278,317 12,013 8,750 12,401 311,481 484,011 17,333 23,067 23,231 547,642 160,372 $ 7,006 4,559 6,832 178,769 $ 3,442,430 160,320 118,790 154,900 3,876,440 TOTOAL ALL FUNDS 1,766.93 $ 175,557,984 $ 25,803,813 $ 29,323,657 $ 9,282,496 $ 239,967,950 366 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. AI Artificial Intelligence 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. 367 Table of Contents GLOSSARY/ACRONYMS ALF Arizona Lottery Fund 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. AWS Amazon Web Services 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. 368 Table of Contents GLOSSARY/ACRONYMS BI Business Intelligence 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. 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. 369 Table of Contents GLOSSARY/ACRONYMS 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. 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 370 Table of Contents GLOSSARY/ACRONYMS 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. 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. 371 Table of Contents GLOSSARY/ACRONYMS EMF Under the Watershed Protection and Flood Prevention Act, Public Law 566, the East Maricopa Floodway (EMF) was designed and constructed. The EMF is a compacted earth, concrete and riprap channel that provides 100-year flood protection for the Williams Chandler watershed area. Encumbrance The legal commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure. EnDVr End Domestic Violence Responsibly is a program run by the Prosecutors Office and Courts and centers around Domestic Violence related issues in Gilbert. Enterprise Funds A sub-set of the Proprietary Fund Type that requires accounting for activities like a business where the results indicate income or loss from operations. ELA Enterprise License Agreement 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. 372 Table of Contents GLOSSARY/ACRONYMS 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. 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 373 Table of Contents GLOSSARY/ACRONYMS 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. 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. 374 Table of Contents GLOSSARY/ACRONYMS HVAC Heating Ventilation and Air Conditioning ICMA International City/County Management Association is an association representing professionals in local government management. ICPMS Inductively coupled plasma mass spectrometry is an analytical technique that can be used to measure elements at trace levels in biological fluids. IGA 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 375 Table of Contents GLOSSARY/ACRONYMS LUCITY Work order management software. MAG Maricopa County Association of Governments was formed in 1967. It is a voluntary association of governments and Indian communities formed to address regional issues in Maricopa County. MAG is the designated Regional Planning Agency and consists of 31 member agencies. 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. Matillion The Extract, Transform, and Load (ETL) cloud solution for our Performance Management/analytics initiative. 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 376 Table of Contents GLOSSARY/ACRONYMS 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. 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. 377 Table of Contents GLOSSARY/ACRONYMS Property Tax – Secondary An unlimited tax levy restricted to general bonded debt obligations and for voter approved budget overrides. These taxes are based on the Secondary Assessed Valuation and Secondary Tax rate. PROWAG Public Right of Way Accessibility Guidelines Reserve To set aside a portion of a fund balance to guard against economic downturn or emergencies. Resource Constrained Process A budget process that is limited by the projected revenues based on current tax rates and fees. Revenue Receipts from items such as taxes, intergovernmental sources, user fees or resources from voter-authorized bonds, or system development fees. 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. SCBA Self-Contained Breathing Apparatus 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. 378 Table of Contents GLOSSARY/ACRONYMS 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. Snowflake A data lake cloud solution for our Performance Management/analytics initiative. 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 379 Table of Contents GLOSSARY/ACRONYMS 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. 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 Tomar Electronics Tomar Electronics provides LED signaling, illumination, and right-of-way enhancing products. 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. 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. 380 Table of Contents GLOSSARY/ACRONYMS 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 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. 381 Table of Contents GILBERT, ARIZONA OFFICE OF MANAGEMENT & BUDGET 50 E. Civic Center Drive | Gilbert, AZ 85296 (480) 503-6871 | gilbertaz.gov