arizona 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 .........................................81 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 .................................. 252 Street Projects Summary............................. 253 Street Project Detail ..................................... 256 Traffic Control Project Locator ..................... 262 Traffic Control Projects Summary................ 263 Traffic Control Project Detail........................ 265 Municipal Facilities Project Locator ............. 267 Municipal Facilities Projects Summary ........ 268 Municipal Facilities Project Detail ................ 270 Redevelopment Project Locator .................. 275 Redevelopment Projects Summary ............. 276 Redevelopment Project Detail ..................... 277 Storm Water Project Locator ....................... 279 Storm Water Projects Summary .................. 280 Storm Water Project Detail .......................... 281 Water Project Locator .................................. 283 Water Projects Summary ............................. 284 Water Project Detail ..................................... 287 GENERAL FUND General Fund Summary ...............................117 General Fund Benchmarks ..........................120 Mayor and Council........................................125 Town Manager..............................................127 Communications and Engagement ..............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 .........................293 Wastewater Projects Summary ....................294 Wastewater Project Detail ............................296 Parks and Recreation Project Locator .........302 Parks and Recreation Projects Summary ....303 Parks and Recreation Project Detail ............306 DEBT SERVICE Debt Service .................................................313 APPENDIX Personnel Detail ...........................................325 Capital Outlay ...............................................350 Transfer Detail and Summary ......................354 Schedules A-G .............................................358 Glossary/Acronyms ......................................371 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 10, 2025 Honorable Mayor, Council Members, and the Gilbert Community: Gilbert continued to grow during FY 2025, although residential 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 290,000 residents, Gilbert is Arizona’s fourth largest city. Gilbert stands proud as the #1 City for Economic Growth (Coworking Café, 2024), #2 Best Suburb to Raise a Family in Arizona (Niche, 2024) and the #3 Safest and Most Affordable City (GO Banking Rates, 2024). Gilbert was also ranked the #4 Most Caring City in America (WalletHub, 2025) and the #4 Best Place to Live in the Southwest (Livability, 2024). From the start of 2020 to the end of 2024, Gilbert saw 13% growth in both STEM jobs and total jobs (Lightcast, Inc., 2020-2024). Over the last 5 years, Gilbert has added 3.6 million square feet of office, industrial/flex, and retail space to its inventory, representing an increase of 12.6%. (Costar, Q2 2020 – Q2 2025). In FY 2025, Gilbert’s economic development initiatives continued to yield positive results for the community. The central employment area saw significant investment activity highlighted by the groundbreaking of the much-anticipated Gilmore mixed-use project, a new two-story Starbucks (the largest in the state), and the new Signature at SanTan, which will bring Dick’s House of Sport as well as a Whole Foods to the community, among other exciting retailers. ATLAS also completed construction on a new 63,000 square foot industrial facility, which is now home to a distribution center for Frito-Lay. In the northwest employment area, Aldi started construction on its second location in the community, and a new 60,000 square foot flex industrial building broke ground in the Fiesta Tech business park. Long-term Gilbert-based business resiliency efforts continued as well, with the official launch of the Catalyst Business Resource Center in September 2024. The Catalyst provides a one-stop location for Gilbert businesses to access valuable resources to help them thrive in the community. Significant progress was also made in redevelopment efforts this year, highlighted by the official groundbreaking of the highly anticipated Heritage North project. This milestone marks the launch of the first phase of a transformative 10-acre downtown destination that will feature a vibrant mix of restaurants, retail, luxury residences, and a community-centered town square. Key infrastructure and planning initiatives were also advanced, including the fabrication and installation of the first phase of a unified wayfinding signage system throughout the Heritage District. Additionally, a dedicated Council Workshop was facilitated to gain strategic direction on critical topics such as parking, transportation, stormwater management, and land sales, ensuring alignment with the priorities outlined in the 2018 Redevelopment Plan as the District nears buildout. To enhance transparency and community engagement, the team launched DiggingtheDistrict.com, a centralized online resource where residents, businesses, and visitors can explore ongoing public and private development projects within the Heritage District. Discover Gilbert had a big year as well, achieving Destination Marketing Accreditation through Destinations International and establishing two Tourism Discovery Centers with local business partners in core Gilbert destination areas to deliver visitor information and encourage foot traffic. 7 Table of Contents BUDGET MESSAGE A community of excellence demands exceptional governance. Gilbert undertakes a zero-based process for one third of the organization every year, and always applies priority, program, and performance-based approaches. Since 2018, over $3.1 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 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 2024, allow staff to initiate the process with clear direction and focus governing the priorities for service delivery in FY 2026. 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 2026 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. FINANCIAL IMPACT With carry forwards and contingency adjustments, the maximum budget of $2,460,846,930 was adopted for FY 2026. Most of the increase from FY 2025 is from increased activity in the Capital Improvement Program, especially related to additional water projects, wastewater projects, and sales tax supported quality of life 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 $34.838 million which maintains the property tax rate of $0.9800 per $100 of assessed value. Balanced Financial Plan: The FY 2026 Budget is balanced based upon identified revenues and expenditures. Constitutional Expenditure Limit: The FY 2026 Budget reflects expenses that will be under the constitutional expenditure limitation. Voters approved two changes to Gilbert’s Expenditure Limit on the November 2024 ballot. Staff regularly monitors conformity with the constitutional expenditure requirements and will recommend, if necessary, continuing adjustments and modifications necessary to comply with expenditure limitation requirements. State Shared Revenues: The FY 2026 Budget reflects State Shared Revenues based upon estimated Census population adjustments and statutory distribution formulas, taking into account currently projected State sales and income tax collections (provided by the Arizona League of Cities and Towns), which reflect the state’s budgeted HURF distributions. 8 Table of Contents BUDGET MESSAGE Fund Balance: The Revenue Summary lists the use of carryover funds in an amount of $714,839,090. This reflects use of revenues which were received in prior fiscal years in excess of minimum fund balance. Revenues from the bonds sold in 2022 for both transportation and water related projects are included in this carryover number. Capital Project Financing – System Development Fees: The FY 2026 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. One of the steps Council took was to raise the sales, use, and bed tax rates (effective January 1, 2025). The additional revenues will help fund Quality of Life infrastructure investments needed in Police, Fire, and Parks. Water rates were evaluated in 2024 with Council opting for increases over time. The first of three planned increases was implemented in April 2024 with the second increase taking effect a year later in April 2025. The third planned increase is being evaluated with updated information to balance revenues and expenditures for a 5 year window of time. A study is currently underway and new rates are anticipated to go into effect in Spring of 2026. Rates for Solid Waste Residential and Commercial services are also being evaluated. This follows the two-year review cycle that has been established. Development Service rates were reviewed in FY2025 and updated fees were adopted effective July 2025. These fees had not substantially changed in more than a decade and no longer covered the costs to provide building, permitting, and inspection services. The new fees are calculated to better cover the cost of services being provided. 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. It is anticipated that the new Ambulance rates will be effective in August 2026, pending final state and Council approvals. Upcoming changes in Medicaid payment/reimbursement may negatively impact the Ambulance fund’s ability to balance overall revenues and expenditures. Staff is continuing to monitor these developments and evaluate options. 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 $9m 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 were not as strong as anticipated and will 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 2025 revenues are higher than FY 2024 due to the rate changes adopted by Council which went into effect on January 1, 2025. The underlying economy (not including the rate changes or the loss of residential rental) indicates economic activity is about the same as FY2024 with a slight amount of growth. Most of the General Fund activities are funded through sales tax revenues, so this is an important area to monitor. Gilbert’s revenues 9 Table of Contents BUDGET MESSAGE and expenditures are balanced at the current level of service. Additional funding sources will need to be considered if additional staffing or services are needed in the community. FY 2026 budget was only able to fund a minimal number of new positions due to constraints in ongoing funding. The new positions in the General Fund are all related to public safety. 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. Voters approved two changes to the state expenditure limit on the November 2025 ballot. These changes will help provide more flexibility and local control over Gilbert spending moving forward. 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 2026 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 $25,000 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, 2024. Gilbert has received this award for twenty-five 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 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 Scott Anderson Councilmember Chuck Bongiovanni Vice Mayor Bobbi Buchli Councilmember Kenny Buckland Councilmember Yung Koprowski Councilmember Monte Lyons 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 Town Manager, Vacant Deputy Town Manager, Eric Braun Assistant to the Town Manager, Allyna Bay Assistant to the Town Manager, Jennika Horta Management Analyst, Kiersten Begay Chief AI Strategy Officer, Eugene Mejia Chief Communication and Engagement Officer, Kandice Kwan Chief People Officer, Nathan Williams Interim Chief Technology Officer, Jeremy Kurtz Development Services Director, Kyle Mieras Economic Development Director, Dan Henderson Finance Director, Håkon Johanson Fire Chief, Rob Duggan Intergovernmental Relations 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 Communication and Engagement for cover design. 17 Table of Contents ORGANIZATIONAL REPORT CHART 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 Committee Fire Public Safety Retirement Pension Board Police Public Safety Retirement Pension Board Redevelopment Commission Planning Commission Water Resources Municipal Property Corporation Public Facilities Municipal Property Corporation Veteran’s Advisory Board Public Works Advisory Board Task Forces and Ad Hoc Committees 18 Table of Contents ORGANIZATIONAL REPORT CHART Town Clerk Town Manager Municipal Court Town Attorney ntergovernmental Intergovernmental Relations Communication & Engagement Assistant Town Manager Assistant Town Manager Assistant Town Manager Assistant Town Manager Information Technology Police Parks and Recreation Public Works Economic Development Fire and Rescue Management and Budget Engineering Services Development Services Community Resources Finance & Mgt Services Deputy Town Manager Chief AI Strategy Officer Assistant to the Town Manager Human Resources Water Resources Performance Management Emergency Management Fleet Facilities Assistant to the Town Manager Management Analyst = 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 2026 budget was developed with the Council organization focus areas as a key factor in the decision-making 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, highquality 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 highwage jobs in STEM-related industries, and pursuing higher education opportunities to prepare its residents to embrace the jobs of the future. 21 Table of Contents ORGANIZATION FOCUS AREAS 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. 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. FY 2026 Wildly Important Goals Community Well Being Strengthen initiatives that enhance the community’s well-being in areas of safety and engagement. Organizational Excellence and Resilience Gilbert employees are integral to the community’s ongoing high quality of life. This WIG will strategically optimize the organization’s approach and resiliency in developing and executing critical tasks, initiatives, and projects, including prioritizing processes and identifying resource limitations. Quality of Life Strategically execute and implement critical quality of life projects and initiatives that protect Gilbert’s exceptionally built environment. This Wildly Important Goal aims to create a sustainable, vibrant, and resilient environment that meets the needs of our residents and businesses today and into the future. 22 Table of Contents ORGANIZATION FOCUS AREAS FY 2025 Wildly Important Goals & Results 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). Employee Engagement Survey results increased to 59% in January 2025. A consistent cadence of communicating vision and information to teams through a variety of mediums was created. Leadership meetings were revamped to increase employee connectedness to the organizational mission and focus areas. Evaluation of the results of the Employee Engagement Survey from February 2025 and future target improvement areas are being identified in FY 2026. Prosperous Community Community Safety Strategic investments in an Advocacy Center, Crime Lab, innovative programs, force-multiplying technologies, and youth engagement strategies to enhance public safety with advancement in all areas during FY 2025. Building permits were obtained and construction began on Phase 1 of the Gilbert Advocacy Center. The facility is on schedule to open for services in Fall 2026. Beginning steps for advancing Phase 2 and #3 of the Advocacy Center took place, including PD/CIP staffing recruitments, funding exploration, and cost escalation identification and mitigation. Work on the Crime Lab and Real Time Crime Center projects took place including resource identification and multi-agency option exploration. Additional work to address these projects will be ongoing. Enhancing youth engagement was a critical objective and during this year the Community Youth Engagement Officer was hired, best practices researched, and programs implemented. 23 Table of Contents ORGANIZATION FOCUS AREAS Sustainability Evaluate opportunities to enhance sustainability for the organization and community, fostering greater resilience through resource preservation and operational efficiencies. In FY 2025, the Town will establish a vision and guiding principles for sustainability Townwide. Research of peer communities and self-assessment of organizational practices completed. Vision and guiding principles developed with identified focus efforts related to conservation, material management, and mobility identified. Staff guidance developed and made available to teams throughout the organization. Self-assessment of current programs will continue, and the sustainability vision will be incorporated into internal processes. Additional data metrics and dashboard tools will be developed, highlighting current efforts and outcomes. Customer Experience Preparing 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. In Q1 our goal for enhancing the customer experience will be to identify two areas of focus and deliver those results by June 30, 2025. AI strategies were implemented via pilot programs and org-wide launches, including Adobe Firefly, Canva, Grammarly, Adobe Acrobat AI Assistant, and Copilot 365. The What’s Developing Nearby Map was launched, creating an interactive map tool that will enable residents to obtain timely updates regarding developments or ongoing projects in selected and subscribed zones, offering improved accessibility and convenience. The Gilbert website assessment was completed and included an ADA review of our current website. In FY 2026, the team will collaborate to co-create a North Star journey for the Town Website that is focused on users' digital experience. 24 Table of Contents ORGANIZATION FOCUS AREAS Strong Economy Northwest Growth Area To maintain the vibrancy of all neighborhoods in Gilbert as great places to live, work, and play, the Town is proactively exploring area revitalization options for the northwest region. These efforts aim to address early signs of decline and mitigate potential impacts on residents and businesses. In order to foster a prosperous community, strong economy, and an exceptional built environment, Gilbert’s staff will develop and seek Council adoption of a community-driven Redevelopment Plan for northwest Gilbert by June 30, 2025. A comprehensive analysis of geographic data, demographic information, economic indicators, and predictive analytics was conducted to identify and recommend the most beneficial areas for redevelopment in the northwest region. Northwest Redevelopment Area defined as 2.99 square miles, with outreach plan provided to Council in November, 2024. Collaboration with residents and businesses is ongoing to identify goals and strategies for the redevelopment efforts. A draft of the formal Redevelopment Plan is being created with intent to present it to Council during FY 2026. Exceptional Built Environment Water Resiliency Continue our water resiliency efforts through employing a multi-pronged strategy to address Colorado River reductions through operational resilience measures, sustainable long-term water portfolio management, and enhanced water conservation and efficiency initiatives. Specific emphasis for FY 2025 will be on the needs and opportunities for reclaimed water as a vital component of the water resources portfolio. Water Resources and Public Works will work together to prepare a reclaimed water supply plan to identify funding needs for incorporation in the Wastewater and Reclaimed Water FY 2026 CIP. Initial recommendations were developed for a Reclaimed Water Supply Plan including septic conversions, reclaimed water use goals for Parks, conservation code analysis for new developments, landscaping and use of reclaimed water, and community resources. 25 Table of Contents ORGANIZATION FOCUS AREAS Several related resiliency projects were conducted including Riparian Preserve Distribution Structure Improvements, Area of Hydrologic Impact Study, Advanced Water Treatment Plan Feasibility Study, and Aquifer Storage and Recovery Wells Capital Project. Finalization of the recommendations for the Reclaimed Water Supply Plan and presentation of findings will occur in FY 2026. Community Investments Advance critical capital investments from planning to design and construction phases in Police, Fire, Parks, and infrastructure to meet the needs and demands of our community’s continued growth, while sustaining a high quality of life into the future. Project prioritization and resource needs will be identified by June 30, 2025. A prioritized list of projects was defined, and resource needs were determined with input from stakeholder teams and Council. Revenue sources were identified for 23 projects. Staff resources necessary for project success were identified and presented to the Council. Initial staffing resources in PD and CIP are being hired/onboarded. Revised project timelines are being developed based on Council feedback and prioritization. Development of community engagement campaigns and celebratory milestones are being identified for Council and community participation. 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 2025 included:   Completing a review of our Enterprise Resource Program (Munis) system to find efficiencies for Human Resources, Payroll, and Management and Budget. Teams identified modules and other features within the program that were not previously utilized which would reduce cycle time. An example of this includes: o Benefits Administration Centralization: By bringing benefits management in-house through our ERP system (Munis), employees now use a single login to enroll and update benefit information. This shift eliminates reliance on a third-party vendor, reduces password reset requests during open enrollment, and improves data accuracy—saving an estimated 100 staff hours annually across Benefits and IT. Design Technical Variance Workflow: Implemented a centralized Energov workflow to replace an email-based system for processing developer variance requests. This streamlined process enables reporting, maintains historical records, and is expected to save over 200 research hours while boosting transparency. 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 2025 300 WITH Benefits Administration and Design Technical Variance workflow 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 2026 estimated population of 293,000 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 #1 City for Economic Growth (Coworking Café, 2024) and the #2 Best Suburb to Raise a Family (Niche, 2024). Gilbert was also ranked the #3 Safest and Most Affordable City (Go Banking Rates, 2024) and the Most Caring City in America (WalletHub, 2025). 28 Table of Contents GILBERT FACTS GILBERT AT A GLANCE Year Founded: Year Incorporated: Planning Area: Elevation: 1891 1920 Census 2020 Population: 267,918 Census Annual Estimates (as of 7/1/24): Estimated Population (as of 7/1/25): 288,790 293,000 72.6 square miles 1,273 feet Median Age: Annual Average Rainfall: Annual Sunshine Days: 6.35 inches 296 days Under 18 15 – 24 25 – 44 45 – 64 65 and over Source: Maricopa County Weather Sensor Data 2024 Average Temperature in Fahrenheit: January April July October (High / Low) 67 / 41 85 / 55 106 / 81 88 /60 Source: National Oceanic and Atmospheric Administration (NOAA) Transaction Privilege Tax Rate: State / County Gilbert Total Housing Units: Vacancy Rate 8.3% 6.3% 2.0% 101,903 4.6% More information can be found at: http://www.gilbertaz.gov Highway Distances from Gilbert: Albuquerque, NM Dallas, TX Denver, CO Las Vegas, NV Los Angeles, CA Phoenix, AZ Salt Lake City, UT San Diego, CA San Francisco, CA Tucson, AZ 36.1 27.7% 13.2% 30.0% 23.9% 10.6% 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 2023 29 Table of Contents GILBERT FACTS Demographics: GILBERT POPULATION MEDIAN AGE 400,000 300,000 208,453 200,000 100,000 - 267,918 288,790 Gilbert Greater Phoenix 36.1 37.8 109,697 1,971 5,717 29,188 1970 1980 1990 2000 2010 2020 2025 Source: U.S. Census for the Town of Gilbert, AZ and Maricopa County, AZ 2023 EDUCATIONAL ATTAINMENT Gilbert Greater Phoenix High School Graduate Some College, No Degree Associate Degree Bachelor's Degree Graduate/Professional Degree 16.1% 22.2% 10.5% 29.7% 18.7% 22.0% 21.9% 9.1% 22.6% 14.4% High School Graduate or Greater Bachelor's Degree or Higher 97.2% 48.4% 89.9% 37.0% Source: U.S. Census American Community Survey, 2023 RACE / ETHNICITY White, 61.2% Hispanic, 19.3% Asian, 8.3% Black or African American, 2.6% Two or More Races, 15.8% American Indian, 1.8% Other Race, 0.2% Pacific Islander, 0% HOUSEHOLD CHARACTERISTICS Median owner-occupied housing value Median household income Average household size Source: U.S. Census American Community Survey, 2023 30 Gilbert Greater Phoenix $614,200 $122,445 2.91 $468,700 $87,048 2.57 Table of Contents GILBERT FACTS AWARDS & RECOGNITIONS  #1 Place to Live in Arizona (Coworking Café, 2024)  #4 Most Caring City in America (Wallet Hub, 2025)  #5 Best City for First-Time Homebuyers (Good Morning America, 2025)  In the Top 100 Places to Live in the US (Livability, 2025) # 1 Place to Live in Arizona (Coworking Café, 2024) SINGLE-FAMILY HOUSING PERMITS BY CALENDAR YEAR 388 1,600 1,427 1,144 1,227 1,393 789 Single-Family Housing Permits issued in 2024 2017 2018 2019 CIVILIAN LABOR FORCE Labor Force = 161,851 2.4% 97.6% Employed Unemployed 2020 2021 543 2022 388 2023 2024 PRINCIPAL EMPLOYERS Employer Gilbert Public Schools Banner Health Town of Gilbert Fry's Food and Drug Northrop Grumman Higley Unified School District Wal-Mart Stores, Inc. Dignity Health Deloitte Silent Aire USA Inc. Source: 5-Year American Community Survey 2019-2023 Employees 3,417 2,537 1,877 1,496 1,374 1,333 1,070 1,059 860 778 Source: Gilbert Annual Comprehensive Financial Report (ACFR), FY 2024 ECONOMIC HIGHLIGHTS  From 2020 to the end of 2024, Gilbert saw 13% growth in both STEM jobs and total jobs (Lightcast, Inc., 2020-2024). Source: Gilbert Office of Economic Development  Over the last 5 years, Gilbert has added 3.6 million square feet of office, industrial/flex, and retail space to its inventory, representing an increase of 12.6% Source: CoStar 2020 Q2 – 2025 Q2 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  Communications and Engagement  Intergovernmental Relations  Economic Development  Information Technology  Human Resources  Management and Budget  Town Clerk  General Counsel/Prosecutor  Finance & Management Services  Municipal Court  Development Services  Police  Fire and Rescue  Parks and Recreation  Engineering Services 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  Internal Service Funds – Gilbert has five Internal Service Funds: fleet maintenance, health selfinsurance, dental self-insurance, workers’ compensation, and general liability. The Internal Service Funds are used to provide service to other departments and to recover the cost of that service. The use of these funds provides a more complete picture of the cost to provide a given public service, because more of the total costs are included in the respective cost center. Maintenance Improvement Districts Arizona State Statutes provide that improvement districts can be established to pay for streetlights and parkway improvements. Gilbert established two funds for these districts. Revenue is received from the benefiting property owners. Other Capital Funds – These funds include CIP Admin, bonds, outside sources and Maricopa Association of Governments funding. 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 Communications and Engagement Intergovernmental Relations Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Services Finance and Management Services Municipal Court Development Services Engineering Services Police Fire and Rescue Parks and Recreation Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Streets Fleet Ambulance 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 2026 budget preparation:  Local sales tax rate increased to (2.0%)  The secondary property tax rate for FY 2026 remains at $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 the preparation of the budget were:  Council input on initiatives, boundaries, and priorities  Prepare a 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 the validity of the 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 as approved by voters in November 2024. 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 2026 the ongoing budgeted expenditures were $261M. When calculated at 25% plus one year of debt service, the minimum fund balance requirement is $67.8M. 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 a 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 2026, 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 in which they are accrued. Principal and interest on general longterm 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, 2024 CIP Team holds initial departmental meetings (review/prioritize new/existing capital improvement projects) August 8 - August 26, 2024 Executive Team report out; FTE, benchmarks, and status of one-time expenses from FY 2024 August 27, 2024 Executive Team review of staffing vacancies August 29 - October 24, 2024 Zero base departments and Budget office determine zero base budgets September 3 - September 19, 2024 Budget kick-off with the Executive Team, Second in Command, and Supervisors groups September 3 - October 24, 2024 Departments enter requests in budget software for FY 2026 new FTE and five-year plans September 3 - November 11, 2024 Departments enter new requests and capital improvement project (CIP) maintenance needs October 10, 2024 CIP deadline for for updated project scopes, project budgets, and prioritization December 2024 CIP follow-up meetings with departments to review funding/timing/prioritization of projects December 2024 Financial review of CIP projects January 2025 Executive Team reviews departmental requests January 27 - February 13, 2025 Departments revise year end projections based on six months of activity January 29, 2025 Present Executive Team recommendations to Town Manager February 25, 2025 Town Manager final recommendations to Executive Team February 26 - February 27, 2025 Council financial retreat March 19 - May 29, 2025 Departments complete purpose statements, current year accomplishments, upcoming year objectives, and performance measures April 14 - April 21, 2025 Budget office discussions with Council members April 22, 2025 FY 2026 budget study session with Council April 30, 2025 CIP stakeholders meeting with various agencies to review status of CIP projects and new projects for FY 2026 May 20, 2025 Public Hearing to consider declaring June 10, 2025, as the date of public hearing and adoption of the FY 2026 property tax levy May 20, 2025 Council adopts FY 2026 Preliminary Budget after public hearing May 20, 2025 Council reviews draft FY 2026-2035 Capital Improvement Plan June 10, 2025 Council adopts FY 2026 Final Budget after public hearing June 10, 2025 Council adopts FY 2026-2035 Capital Improvement Plan June 10, 2025 Public hearing/adoption of FY 2026 property tax levy June 11 - June 26, 2025 Budget presentaion to Senior Leaders, Division Leaders, Team Leaders, and Administrative Leaders 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 notices or determinations with respect to the tax-exempt status of the bonds, or material events  51 Table of Contents FINANCIAL POLICIES 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 policies. 52 Table of Contents FINANCIAL 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. Unassigned: This residual classification is specific for the general fund and represents fund balance 53 Table of Contents FINANCIAL POLICIES 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 three fiscal years following the fiscal year in which the event occurred. 54 Table of Contents FINANCIAL POLICIES 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 funds of up to 10% which can be used to smooth annual rate volatility or to proactively protect against 55 Table of Contents FINANCIAL POLICIES 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 shall send the signed grant agreement to Finance and OMB to set up the grant in the financial 57 Table of Contents FINANCIAL POLICIES 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 a prior reimbursement request as of June 30 must be submitted for reimbursement, regardless 58 Table of Contents FINANCIAL POLICIES 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 2026 are approximately $2,803,954,000. 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 2026 are approximately $2,405,036,000. 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 $ 200,116,886 Revenue $ 322,598,480 $ Transfer Total Revenue Sources 13,890,860 $ 536,606,226 STREETS Roadway & Maintenance 25,739,747 14,108,000 - $ 39,847,747 HURF 11,454,504 21,065,000 - $ 32,519,504 ENTERPRISE FUNDS Water Wastewater 87,840,381 38,300,723 133,378,840 85,136,000 2,029,360 $ $ 221,219,221 125,466,083 Solid Waste - Residential 9,625,865 30,659,700 - $ 40,285,565 Solid Waste - Commercial 859,677 4,505,000 - $ 5,364,677 Environmental Compliance 4,980,413 7,555,000 - $ 12,535,413 INTERNAL SERVICE Fleet Maintenance 505,217 13,916,000 - $ 14,421,217 Health Self-Insurance Dental Self-Insurance 1,164,253 1,173,146 29,740,000 1,030,000 - $ $ 30,904,253 2,203,146 Workers' Compensation 599,338 5,150,000 - $ 5,749,338 General Liability 467,714 6,101,000 - $ 6,568,714 REPAIR & REPLACEMENT FUNDS General 54,385,450 200,000 12,300,000 $ 66,885,450 Streets 9,018,355 50,000 670,000 $ 9,738,355 511,561 - 300,000 $ 811,561 103,835,798 45,203,531 500,000 200,000 41,806,550 40,000,000 $ $ 146,142,348 85,403,531 Solid Waste - Residential 1,193,947 8,000 3,000,000 $ 4,201,947 Solid Waste - Commercial Environmental Compliance 2,067,739 16,687,565 5,000 20,000 2,500,000 $ $ 2,072,739 19,207,565 484,660 3,500 300,000 $ 788,160 616,216,470 675,929,520 116,796,770 10,640 53,364,610 - Ambulance Service Water Wastewater Fleet SUB TOTAL OPERATING FUNDS SPECIAL REVENUE FUNDS Miscellaneous Grants $ 1,408,942,760 $ 53,375,250 CDBG/HOME 23,983 2,689,180 - $ 2,713,163 Street Light Improvement (81,651) 2,229,680 - $ 2,148,029 Parkway Improvement Police Impound 101,496 89,928 1,259,800 100,000 150,000 $ $ 1,361,296 339,928 Ambulance Service Other Special Revenue Traffic Signal SDF 978,071 7,900,000 - $ 8,878,071 5,907,279 14,838,481 3,897,380 1,215,000 - $ $ 9,804,659 16,053,481 Police SDF 3,403,896 2,300,000 - $ 5,703,896 Fire SDF (7,324,689) 1,500,000 - $ (5,824,689) Parks and Recreation SDF Roads SDF 45,648,592 13,309,771 7,050,000 4,020,000 - $ $ 52,698,592 17,329,771 Water SDF 6,321,360 6,000,000 30,000,000 $ 42,321,360 (12,194,719) 2,063,362 3,500,000 460,000 - $ $ (8,694,719) 2,523,362 4,437,804 2,020,000 - $ 6,457,804 Water Resource SDF Neely Wastewater SDF Greenfield Wastewater SDF 64 Table of Contents FUND BALANCES Expense GENERAL FUND $ 301,953,870 $ Transfer Total Ending Expense Uses Balance 155,027,580 $ 456,981,450 $ 79,624,776 STREETS Roadway & Maintenance 10,248,230 20,228,760 $ 30,476,990 $ 9,370,757 HURF 22,587,080 2,032,190 $ 24,619,270 $ 7,900,234 ENTERPRISE FUNDS Water Wastewater 51,345,560 31,728,655 135,579,870 72,442,880 $ $ 186,925,430 104,171,535 $ $ 34,293,791 21,294,548 Solid Waste - Residential 26,291,115 6,243,450 $ 32,534,565 $ 7,751,000 Solid Waste - Commercial 4,082,965 340,410 $ 4,423,375 $ 941,302 Environmental Compliance 3,751,015 3,435,780 $ 7,186,795 $ 5,348,618 INTERNAL SERVICE Fleet Maintenance 13,921,820 312,420 $ 14,234,240 $ 186,977 Health Self-Insurance Dental Self-Insurance 29,712,440 1,580,000 - $ $ 29,712,440 1,580,000 $ $ 1,191,813 623,146 Workers' Compensation 4,448,280 1,300,000 $ 5,748,280 $ 1,058 General Liability 6,148,130 - $ 6,148,130 $ 420,584 REPAIR & REPLACEMENT FUNDS General 17,267,690 40,850,600 $ 58,118,290 $ 8,767,160 Streets 2,469,890 - $ 2,469,890 $ 7,268,465 300,000 - $ 300,000 $ 511,561 Water Wastewater 4,513,000 7,727,250 81,504,160 72,939,900 $ $ 86,017,160 80,667,150 $ $ 60,125,188 4,736,381 Solid Waste - Residential 4,188,500 - $ 4,188,500 $ 13,447 Solid Waste - Commercial Environmental Compliance 1,260,000 1,805,000 7,575,640 $ $ 1,260,000 9,380,640 $ $ 812,739 9,826,925 368,000 - $ 368,000 $ 420,160 SUB TOTAL OPERATING FUNDS 547,698,490 599,813,640 $ 1,147,512,130 $ 261,430,630 SPECIAL REVENUE FUNDS Miscellaneous Grants 27,267,450 26,076,620 $ 53,344,070 $ 31,180 Ambulance Service Fleet CDBG/HOME 1,478,140 1,211,050 $ 2,689,190 $ 23,973 Street Light Improvement 2,229,680 - $ 2,229,680 $ (81,651) Parkway Improvement Police Impound 1,309,500 235,040 30,000 $ $ 1,309,500 265,040 $ $ 51,796 74,888 Ambulance Service 6,297,530 720,000 $ 7,017,530 $ 1,860,541 Other Special Revenue Traffic Signal SDF 5,876,940 - 1,608,860 14,846,410 $ $ 7,485,800 14,846,410 $ $ 2,318,859 1,207,071 984,030 4,719,170 $ 5,703,200 $ 696 Fire SDF Police SDF - 2,366,090 $ 2,366,090 $ (8,190,779) Parks and Recreation SDF Roads SDF - 37,902,770 30,812,130 $ $ 37,902,770 30,812,130 $ $ 14,795,822 (13,482,359) Water SDF - 49,334,700 $ 49,334,700 $ (7,013,340) Water Resource SDF Neely Wastewater SDF - 1,343,630 2,511,370 $ $ 1,343,630 2,511,370 $ $ (10,038,349) 11,992 Greenfield Wastewater SDF - 14,081,230 $ 14,081,230 $ (7,623,426) 65 Table of Contents FUND BALANCES Starting Balance OTHER FUNDING SOURCES CIP Administration Revenue Transfer Total Revenue Sources - 4,988,750 - $ 4,988,750 Contingency GO Bonds Proceeds Outside Sources 118,181,684 53,890,627 100,000,000 314,600,000 19,841,000 - $ $ $ 100,000,000 432,781,684 73,731,627 Prop 400 MPC Bonds 16,015,248 234,105,103 6,800,000 487,637,000 - $ $ 22,815,248 721,742,103 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets - - 83,269,250 399,735,210 $ $ 83,269,250 399,735,210 Traffic Control Parks & Recreation Municipal Facilities Water - - 34,367,610 257,464,830 98,111,830 644,358,490 $ $ $ $ 34,367,610 257,464,830 98,111,830 644,358,490 Wastewater Storm Water - - 133,750,110 14,772,910 $ $ 133,750,110 14,772,910 1,849,741 36,705,920 52,977,180 $ 91,532,841 $ 1,117,792,477 $ 1,746,007,840 $ 1,865,754,190 DEBT SERVICE TOTAL ALL FUNDS $ 4,729,554,507 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, 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.  SLID fund balance is negative due to a class action lawsuit. Gilbert will incorporate revenue 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 4,988,750 - $ 4,988,750 $ - 100,000,000 - 414,750,610 37,316,150 $ $ $ 100,000,000 414,750,610 37,316,150 $ $ $ 18,031,074 36,415,477 7,538,430 13,302,850 613,006,910 $ $ 13,302,850 620,545,340 $ $ 9,512,398 101,196,763 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets 83,269,250 399,735,210 - $ $ 83,269,250 399,735,210 $ $ - Traffic Control Parks & Recreation Municipal Facilities Water 34,367,610 257,464,830 98,111,830 644,358,490 - $ $ $ $ 34,367,610 257,464,830 98,111,830 644,358,490 $ $ $ $ - Wastewater Storm Water 133,750,110 14,772,910 - $ $ 133,750,110 14,772,910 $ $ - DEBT SERVICE 89,112,710 - $ 89,112,710 $ 2,420,131 $ 2,460,846,930 $ 1,865,754,190 $ 4,326,601,120 $ 402,953,387 Contingency GO Bonds Proceeds Outside Sources Prop 400 MPC Bonds TOTAL ALL FUNDS The following funds indicate a reduction in fund balance in excess of 10% as a result of planned CIP transfer expenses; General Fund Repair and Replacement, Roadway and Maintenance, Water, Wastewater, Water Repair and Replacement, Wastewater Repair and Replacement, Environmental Compliance Repair and Replacement, Fleet Fund, and Fleet Repair and Replacement Fund. 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 2026 budget and the fund balance will decline as planned or carried forward into the next year if unspent. 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. Solid Waste Residential Repair and Replacement Fund, Solid Waste Commercial Repair and Replacement Fund, Roadway and Maintenance Repair and Replacement Fund, Solid Waste Residential Fund, and HURF Fund indicate a reduction in fund balance in excess of 10% as a result of planned one-time expenditures. Dental Self-Insurance fund balance decreases due to an implementation of a premium holiday for the first three months of FY 2026. This one-time premium holiday is a result of fund balance being greater than the minimum required. Workers’ Compensation ending balance decreases due to a planned repayment of $1.3M loan to the General Fund. The General Liability Fund has a reduction in fund balance due to small changes in revenues and expenditures but will have sufficient revenue to cover expenses. 67 Table of Contents BUDGET SUMMARY PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 General Fund Streets Funds Enterprise Funds Internal Service Funds Replacement Funds Special Revenue Capital Improvements Debt Service 1,226.74 59.66 301.27 32.00 0.00 49.01 17.90 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 1,280.36 59.66 315.27 36.00 0.00 59.01 26.40 0.00 1,307.96 60.66 318.27 37.00 0.00 59.01 27.40 0.00 Total Personnel 1,686.58 1,721.20 1,753.70 1,776.70 1,810.30 EXPENSES BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 209,585,413 25,413,735 76,674,472 45,040,851 8,989,065 13,721,690 136,331,093 65,592,182 231,712,347 28,009,502 86,571,365 48,170,321 13,273,644 13,980,763 246,665,644 86,801,871 285,631,120 29,500,570 110,983,355 53,365,660 36,644,190 45,166,620 1,692,802,765 90,124,520 581,348,501 $ 755,185,457 $ 2,344,218,800 Actual FY 2023 Actual FY 2024 Budget FY 2025 199,541,759 240,156,102 141,650,640 207,231,608 290,760,974 257,192,875 239,967,950 501,190,640 1,603,060,210 581,348,501 $ 755,185,457 $ 2,344,218,800 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 $ 273,771,350 28,373,790 97,664,550 52,288,530 19,171,430 20,540,086 240,944,041 118,850,393 301,953,870 32,835,310 117,199,310 55,810,670 39,899,330 45,678,310 1,778,357,420 89,112,710 851,604,170 $ 2,460,846,930 Projected FY 2025 $ Budget FY 2026 242,511,150 350,998,987 258,094,032 263,389,260 512,233,920 1,685,223,750 851,604,170 $ 2,460,846,930 Table of Contents BUDGET SUMMARY REVENUE BY ACTIVITY General Fund Streets Funds Enterprise Funds Internal Service Funds Replacement Funds Special Revenue Capital Improvements Debt Service Total Revenue $ REVENUE BY CATEGORY Taxes and Fees Intergovernmental Licenses and Permits Charges for Service Fines and Forfeitures Enterprise Revenue Miscellaneous Revenue Total Revenue $ OPERATING RESULTS Total Revenues Transfers In Total Sources $ Total Expenses Transfers Out Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 276,437,213 35,078,570 134,564,311 45,850,320 5,585,871 43,588,021 43,015,128 30,558,530 303,601,836 36,333,115 157,863,160 48,146,051 8,534,156 47,230,019 60,550,712 31,863,396 279,711,100 33,823,000 195,535,200 52,339,000 986,500 98,949,700 441,392,430 33,982,100 300,720,710 34,048,000 204,384,270 51,972,000 2,591,500 52,623,000 15,014,370 33,833,500 322,598,480 35,173,000 261,234,540 55,937,000 986,500 99,505,650 933,866,750 36,705,920 614,677,964 $ 694,122,445 $ 1,136,719,030 695,187,350 $ 1,746,007,840 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 191,898,861 138,303,005 2,927,638 61,965,771 3,059,373 128,628,113 87,895,203 193,993,385 195,929,943 3,139,419 64,964,313 3,278,969 151,647,453 81,168,963 196,741,730 216,871,170 2,100,000 71,645,530 2,690,000 191,880,000 454,790,600 217,636,730 159,362,110 2,435,000 69,345,970 2,863,530 197,528,000 46,016,010 240,277,480 221,611,210 4,755,000 78,755,750 2,795,000 254,940,000 942,873,400 614,677,964 $ 694,122,445 $ 1,136,719,030 695,187,350 $ 1,746,007,840 Actual FY 2023 Actual FY 2024 Budget FY 2025 614,677,964 210,212,459 694,122,445 302,893,386 1,136,719,030 1,181,160,320 695,187,350 423,747,832 1,746,007,840 1,865,754,190 824,890,423 $ 997,015,831 $ 2,317,879,350 $ 1,118,935,182 $ 3,611,762,030 581,348,501 210,212,457 755,185,457 302,893,386 2,344,218,800 1,181,160,320 851,604,170 423,747,832 2,460,846,930 1,865,754,190 $ 3,525,379,120 $ 1,275,352,002 $ 4,326,601,120 Total Uses $ 791,560,958 $ 1,058,078,843 Net Operating Result $ 33,329,465 $ $ $ Projected FY 2025 Budget FY 2026 (61,063,013) $ (1,207,499,770) $ (156,416,820) $ (714,839,090) 69 Table of Contents REVENUE SUMMARY BY FUND Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 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 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 $ 276,437,213 281,336,837 3,150 146,415 372 59,398 18,023 295,742 263,990 4,882,183 4,580,719 3,015,035 8,984,317 15,655 $ 303,601,836 261,338,000 138,000 50,000 20,000 220,000 225,000 3,424,500 3,358,000 2,822,000 8,115,600 $ 279,711,100 281,401,000 140,000 50,000 60,000 220,000 260,000 3,659,500 4,022,010 2,802,100 8,106,100 $ 300,720,710 298,955,000 2,485,000 50,000 387,980 245,000 6,954,500 3,516,000 3,394,500 6,610,500 $ 322,598,480 STREETS Roadway & Maintenance HURF TOTAL STREETS 14,047,645 21,030,925 35,078,570 14,822,571 21,510,544 36,333,115 13,358,000 20,465,000 33,823,000 13,583,000 20,465,000 $ 34,048,000 $ 14,108,000 21,065,000 35,173,000 $ $ $ ENTERPRISE OPERATIONS Water 68,886,268 Wastewater 35,994,741 Solid Waste - Residential 20,644,836 Solid Waste - Commercial 3,623,289 Environmental Compliance 5,415,177 TOTAL ENTERPRISE OPERATIONS $ 134,564,311 78,894,529 44,264,110 23,275,871 3,841,706 7,586,944 $ 157,863,160 105,805,500 48,661,000 29,271,700 4,292,000 7,505,000 $ 195,535,200 109,900,570 52,711,000 29,951,700 4,316,000 7,505,000 $ 204,384,270 133,378,840 85,136,000 30,659,700 4,505,000 7,555,000 $ 261,234,540 INTERNAL SERVICES $ 48,146,051 $ 52,339,000 $ 51,972,000 $ 55,937,000 $ 2,152,315 311,394 7,014 3,230,590 2,076,113 109,714 62,359 520,558 64,099 8,534,156 $ 200,000 50,000 500,000 200,000 8,000 5,000 20,000 3,500 986,500 1,000,000 50,000 1,000,000 500,000 8,000 10,000 20,000 3,500 2,591,500 $ 200,000 50,000 500,000 200,000 8,000 5,000 20,000 3,500 986,500 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Transport Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT $ 45,850,320 $ 1,104,546 193,499 5,321 2,284,866 1,529,320 103,574 44,309 286,750 33,686 5,585,871 70 $ Table of Contents REVENUE SUMMARY BY FUND Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Maintenance Districts Police Impound Ambulance Service Other Special Revenue Development Fees TOTAL SPECIAL REVENUE FUNDS $ 2,631,120 1,554,716 3,007,104 102,018 6,042,229 3,288,149 26,962,685 43,588,021 $ 4,548,687 1,844,631 2,862,310 125,078 5,680,236 3,205,010 28,964,067 47,230,019 $ 58,112,870 4,557,720 3,316,730 100,000 6,935,000 3,922,380 22,005,000 98,949,700 9,826,200 2,196,910 3,316,730 100,000 6,200,000 2,372,160 28,611,000 $ 52,623,000 $ 53,364,610 2,689,180 3,489,480 100,000 7,900,000 3,897,380 28,065,000 99,505,650 OTHER FUNDING SOURCES $ 43,015,128 $ 60,550,712 $ 441,392,430 $ 15,014,370 $ 933,866,750 DEBT SERVICE $ 30,558,530 $ 31,863,396 $ 33,982,100 $ 33,833,500 $ GRAND TOTAL REVENUE $ 614,677,964 $1,136,719,030 $ 695,187,350 $ 1,746,007,840 $ 694,122,445 36,705,920 CARRY OVER FUNDS $ 714,839,090 TOTAL RESOURCES $ 2,460,846,930 71 Table of Contents REVENUE SUMMARY BY FUND BY TYPE Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 GENERAL FUND Taxes and Fees Licenses and Permits Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating TOTAL GENERAL FUND 157,812,175 2,883,959 96,428,723 10,926,612 2,762,393 5,623,351 $ 276,437,213 159,504,695 3,081,984 119,299,572 10,891,207 2,911,824 7,912,554 $ 303,601,836 161,000,000 2,059,000 102,958,000 9,758,100 2,425,000 1,511,000 $ 279,711,100 180,460,000 2,394,000 104,170,110 9,673,600 2,485,000 1,538,000 $ 300,720,710 201,325,000 4,714,000 99,911,500 11,495,000 2,530,000 2,622,980 $ 322,598,480 STREETS Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating TOTAL STREETS 33,899,909 36,905 7,744 1,134,012 $ 35,078,570 34,769,562 33,689 2,275 1,527,589 $ 36,333,115 $ 33,650,000 33,000 140,000 33,823,000 33,650,000 33,000 365,000 $ 34,048,000 $ 35,000,000 33,000 140,000 35,173,000 ENTERPRISE OPERATIONS Licenses and Permits Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating TOTAL ENTERPRISE OPERATIONS 43,679 2,640,049 128,626,092 3,254,491 $ 134,564,311 57,435 2,744,840 151,623,051 894 3,436,940 $ 157,863,160 41,000 3,064,200 191,880,000 550,000 $ 195,535,200 41,000 4,344,270 197,528,000 2,471,000 $ 204,384,270 41,000 5,703,540 254,940,000 550,000 $ 261,234,540 INTERNAL SERVICES Intergovernmental Charges for Service Other Non-Operating TOTAL INTERNAL SERVICES 387,503 42,158,011 3,304,806 $ 45,850,320 438,432 45,211,708 2,495,911 $ 48,146,051 $ 425,000 50,781,000 1,133,000 52,339,000 425,000 49,894,000 1,653,000 $ 51,972,000 $ 425,000 54,189,000 1,323,000 55,937,000 REPAIR & REPLACEMENT FUNDS Other Non-Operating TOTAL REPAIR & REPLACEMENT $ 8,534,156 8,534,156 $ 986,500 986,500 2,591,500 2,591,500 $ 986,500 986,500 SPECIAL REVENUE FUNDS Taxes and Fees Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating TOTAL SPECIAL REVENUE FUNDS 4,505,015 4,885,518 6,347,219 289,236 27,561,033 $ 43,588,021 $ 3,966,730 62,783,970 7,085,000 265,000 24,849,000 98,949,700 $ 4,114,480 56,167,170 8,050,000 265,000 30,909,000 99,505,650 5,585,871 5,585,871 $ 3,344,517 7,422,063 5,809,277 363,976 30,290,186 $ 47,230,019 72 $ 3,901,730 12,704,730 6,350,000 378,530 29,288,010 $ 52,623,000 Table of Contents REVENUE SUMMARY BY FUND BY TYPE Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 OTHER FUNDING SOURCES Intergovernmental 61,303 Charges for Service 2,494,864 Other Non-Operating 40,458,961 TOTAL OTHER FUNDING SOURCES $ 43,015,128 31,255,474 3,040,612 26,254,626 $ 60,550,712 13,990,000 3,988,430 423,414,000 $ 441,392,430 4,068,000 3,395,370 7,551,000 $ 15,014,370 24,404,000 4,988,750 904,474,000 $ 933,866,750 DEBT SERVICE Taxes and Fees Charges for Service Other Non-Operating TOTAL DEBT SERVICE 29,581,671 4,181 972,678 $ 30,558,530 31,144,173 2,222 717,001 $ 31,863,396 $ 31,775,000 2,207,100 33,982,100 33,275,000 558,500 $ 33,833,500 $ 34,838,000 1,867,920 36,705,920 GRAND TOTAL REVENUE $ 614,677,964 $ 694,122,445 $ 1,136,719,030 $ 695,187,350 $ 1,746,007,840 73 Table of Contents REVENUE DETAIL Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 153,995,290 1,431,396 446,864 882,819 40,375,215 51,814,325 1,039,806 4,615,057 537,675 255,138,447 155,689,223 1,281,368 482,128 940,897 41,573,584 72,964,359 1,089,079 6,997,684 318,515 281,336,837 157,800,000 1,100,000 400,000 700,000 40,000,000 59,000,000 1,000,000 1,000,000 338,000 261,338,000 177,000,000 1,100,000 460,000 900,000 41,000,000 58,600,000 1,000,000 1,000,000 341,000 281,401,000 198,000,000 1,000,000 425,000 900,000 41,000,000 54,300,000 1,000,000 2,000,000 330,000 298,955,000 123,384 19,303 3,150 146,415 138,000 140,000 120,000 - - - - 60,000 2,300,000 5,000 2,365,000 Economic Development Economic Development Admin Tourism Total Economic Development 110 208,149 208,259 354 18 372 50,000 50,000 50,000 50,000 - Information Technology Information Technology Admin Infrastructure Total Information Technology 280 22,535 22,815 - - - - 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 Mayor & Council Community Activities Facilities Management Heritage Annex University Building Public Safety Training Facility Total Facilities Management Human Resources Human Resources Admin Total Human Resources Town Clerk Legal General Counsel Town Prosecutor Total Legal 19,626 59,398 20,000 60,000 50,000 16,165 250 16,415 18,023 18,023 - - - Finance and Mgmt Svcs Finance and Mgmt Svcs Admin Accounting Purchasing Tax Compliance Total Finance and Mgmt Svcs 105,139 164,275 16,000 285,414 42 73,943 177,969 43,788 295,742 70,000 150,000 220,000 70,000 150,000 220,000 187,980 200,000 387,980 Municipal Court 264,523 263,990 225,000 260,000 245,000 74 Table of Contents REVENUE DETAIL Actual FY 2023 Actual FY 2024 Budget FY 2025 Development Svcs Development Svcs Admin Permits and Licensing Building Engineering Code Fire Planning and Development Development Engineering Total Development Services 413,991 373,758 2,893,998 795,416 170 420,991 457,569 5,355,893 429,975 275,538 2,478,848 891,371 62,670 412,842 324,166 6,773 4,882,183 387,500 315,000 1,700,000 512,000 335,000 175,000 3,424,500 382,500 205,000 1,800,000 667,000 340,000 265,000 3,659,500 382,500 180,000 4,900,000 1,012,000 305,000 175,000 6,954,500 Police Police Admin Support Svcs Admin Communication Hiring Public Affairs Counseling Svcs Crime Prevention Property & Evidence Records Peer Support Training Patrol Detention Special Assignment Unit Financial Crimes Unit Property Crimes Drug Enforcement Unit SWAT Crime Suppression Team K-9 Unit School Resource Traffic Unit Total Police 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 3,950,485 892,182 363,623 3,899 6,500 274,465 2,245 112,060 8,480 6,451 241,320 536,763 259,726 1,515 12,100 778 38,590 403,311 1,416,711 4,580,719 800,000 300,000 250,000 75,000 130,000 465,000 175,000 13,000 1,150,000 3,358,000 800,000 300,000 250,000 73,000 175,000 477,000 235,000 13,000 549,010 1,150,000 4,022,010 800,000 300,000 250,000 73,000 200,000 465,000 175,000 13,000 1,240,000 3,516,000 Fire & Rescue Fire Admin Fire Training Operations Resource Community Prevention Total Fire & Rescue 579,393 28,869 1,966,583 13,049 45,073 68,554 2,701,521 638,073 37,063 2,266,421 4,504 68,974 3,015,035 522,000 34,000 2,200,000 2,000 64,000 2,822,000 552,000 35,000 2,146,000 2,000 67,100 2,802,100 540,000 35,000 2,750,000 2,000 67,500 3,394,500 75 Projected FY 2025 Budget FY 2026 Table of Contents REVENUE DETAIL Actual FY 2023 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 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 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 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 8,327,460 586 175 83,204 365,882 139,728 59,595 80,346 260,100 61,281 3,401 30,213 1,777,249 157,301 3,289 121,788 154,969 92,183 75,525 1,158,143 454,462 213,732 138,734 48,942 634,435 68,003 1,380 262,300 135,468 388 61,178 2,330,594 9,743 8,984,317 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 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 55,500 2,295,000 5,000 8,106,100 73,500 342,000 135,000 64,000 87,000 285,000 45,000 2,000 25,000 1,864,000 150,000 3,000 75,000 81,000 90,000 74,000 1,210,000 515,000 225,000 50,000 600,000 190,000 12,000 275,000 138,000 6,610,500 3,442 3,442 15,655 15,655 - - - $ 276,437,213 $ 303,601,836 $ 279,711,100 $ 300,720,710 $ 322,598,480 76 Table of Contents REVENUE DETAIL Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 STREETS Roadway & Maintenance Non-Allocated Vehicle License Tax Investment Income Other Revenue Total Non-Allocated 13,549,169 444,198 19,489 14,012,856 13,964,162 824,930 14,789,092 13,250,000 75,000 13,325,000 13,250,000 300,000 13,550,000 14,000,000 75,000 14,075,000 Roadway & Maint Admin Alternate Transportation Total Roadway & Maintenance 33,554 1,235 14,047,645 33,554 (75) 14,822,571 33,000 13,358,000 33,000 13,583,000 33,000 14,108,000 HURF Non-Allocated Highway User Tax Investment Income Other Revenue Total Non-Allocated 20,350,740 359,760 134,978 20,845,478 20,805,400 466,082 11,669 21,283,151 20,400,000 65,000 20,465,000 20,400,000 65,000 20,465,000 21,000,000 65,000 21,065,000 Administration Street Lighting Traffic Signal Maintenance Street Signs Traffic Operations Center Landscape Maintenance Total HURF 131,972 3,986 48,054 1,435 21,030,925 14,200 158,054 54,044 1,095 21,510,544 20,465,000 20,465,000 21,065,000 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 $ 35,078,570 62,073,499 146,405 805,962 206,372 455,518 583,142 1,526,292 195,321 65,992,511 $ 36,333,115 71,917,357 125,948 711,160 194,382 527,386 607,412 2,293,911 51,483 76,429,039 77 $ 33,823,000 100,500,000 175,000 750,000 100,000 335,000 525,000 400,000 166,000 102,951,000 $ 34,048,000 101,325,000 100,000 950,000 100,000 500,000 525,000 2,100,000 1,666,000 107,266,000 $ 35,173,000 125,725,000 75,000 750,000 75,000 335,000 525,000 400,000 2,500,000 130,385,000 Table of Contents REVENUE DETAIL Water Admin Public Works Admin North Water Treatment Plant Santan Vista Treatment Plant Well Production Water Resources Conservation Metering Distribution TOTAL WATER $ Actual FY 2023 Actual FY 2024 Budget FY 2025 2,514 2,790 2,353,661 532,320 2,472 3,852 2,841 2,048,937 1,641 320,000 69,883 9,272 9,064 2,500,000 345,000 7,000 2,500 2,500,000 125,070 7,000 2,500 2,683,000 301,340 7,000 2,500 78,894,529 $ 105,805,500 $ 109,900,570 $ 133,378,840 68,886,268 $ Projected FY 2025 Budget FY 2026 WASTEWATER Non-Allocated Reuse/Recharge Water Use Residential-Wastewater Commercial-Wastewater Investment Income Other Revenue Total Non-Allocated 1,301,430 30,227,401 3,160,471 544,799 101,281 35,335,382 1,929,311 37,445,075 3,779,591 796,254 4,663 43,954,894 1,750,000 42,000,000 4,600,000 100,000 48,450,000 2,280,000 45,360,000 4,560,000 300,000 52,500,000 3,705,000 73,710,000 7,410,000 100,000 84,925,000 Wastewater Admin Lift Stations Neely Treatment Facility Greenfield Treatment Plant Effluent Recharge Wastewater Quality 14,831 89,304 271,104 270,413 13,707 1,304 293,294 14,618 200,000 11,000 200,000 11,000 200,000 11,000 TOTAL WASTEWATER $ 35,994,741 $ 44,264,110 $ 48,661,000 $ 52,711,000 $ 85,136,000 SOLID WASTE - RESIDENTIAL Non-Allocated ES Collection Investment Income Other Revenue Total Non-Allocated 20,180,163 176,927 6,705 20,363,795 22,559,511 209,083 9,200 22,777,794 28,800,000 40,000 28,840,000 29,500,000 40,000 29,540,000 30,228,000 40,000 30,268,000 Residential Collections Uncontained Collections Recycling Environmental Programs 160,310 42,690 59,226 18,815 113,168 55,430 305,190 24,289 110,000 50,000 250,000 21,700 75,000 65,000 250,000 21,700 70,000 50,000 250,000 21,700 TOTAL SOLID WASTE - RESIDENTIAL SOLID WASTE - COMMERCIAL Non-Allocated Investment Income Other Revenue Total Non-Allocated $ 20,644,836 $ 23,275,871 31,676 5,056 36,732 39,425 8,922 48,347 78 $ 29,271,700 5,000 2,000 7,000 $ 29,951,700 26,000 5,000 31,000 $ 30,659,700 5,000 2,000 7,000 Table of Contents REVENUE DETAIL Administration Commercial Collections Rolloffs Actual FY 2023 Actual FY 2024 Budget FY 2025 30,000 2,427,884 1,128,673 45,000 2,608,916 1,139,443 30,000 2,950,000 1,305,000 TOTAL SOLID WASTE - COMMERCIAL $ 3,623,289 ENVIRONMENTAL COMPLIANCE Non-Allocated Environmental Compliance Fee Investment Income Other Revenue Total Non-Allocated 5,388,513 26,633 31 5,415,177 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 45,850,320 $ 5,585,871 $ 7,586,944 $ 48,146,051 $ 8,534,156 $ 7,505,000 $ 52,339,000 $ 986,500 $ 7,505,000 $ 51,972,000 $ 2,591,500 7,555,000 13,916,000 29,740,000 1,030,000 5,150,000 6,101,000 $ 1,000,000 50,000 1,000,000 500,000 8,000 10,000 20,000 3,500 $ 4,505,000 7,550,000 5,000 7,555,000 12,936,000 27,060,000 1,380,000 5,270,000 5,326,000 200,000 50,000 500,000 200,000 8,000 5,000 20,000 3,500 $ 4,316,000 30,000 3,098,000 1,370,000 7,500,000 5,000 7,505,000 13,356,000 27,060,000 1,380,000 4,650,000 5,893,000 2,152,315 311,394 7,014 3,230,590 2,076,113 109,714 62,359 520,558 64,099 $ 4,292,000 Budget FY 2026 30,000 2,950,000 1,305,000 7,500,000 5,000 7,505,000 12,767,134 24,842,417 1,447,478 4,003,261 5,085,761 1,104,546 193,499 5,321 2,284,866 1,529,320 103,574 44,309 286,750 33,686 $ 3,841,706 7,519,721 67,223 7,586,944 11,621,128 24,192,598 1,460,073 4,540,908 4,035,613 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Transport Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT 5,415,177 $ Projected FY 2025 55,937,000 200,000 50,000 500,000 200,000 8,000 5,000 20,000 3,500 $ 986,500 2,631,120 1,554,716 4,548,687 1,844,631 58,112,870 4,557,720 9,826,200 2,196,910 53,364,610 2,689,180 1,860,656 1,146,448 3,007,104 1,986,691 875,619 2,862,310 2,228,500 1,088,230 3,316,730 2,228,500 1,088,230 3,316,730 2,229,680 1,259,800 3,489,480 79 Table of Contents REVENUE DETAIL Police Impound Ambulance Service Other Special Revenue Development Fees Traffic Signal SDF Police SDF Fire SDF Parks & Recreation SDF General Government SDF Roads SDF Water SDF Water Resources SDF Neely Wastewater SDF Greenfield Wastewater SDF Total Development Fees TOTAL SPECIAL REVENUE FUNDS $ OTHER FUNDING SOURCES CIP Administration CIP Contingency GO Bond Proceeds Water Outside Sources Wastewater Outside Sources Outside Sources Prop 400 - MAG MPC - Public Facilities MPC - Water System MPC - Wastewater System TOTAL OTHER FUNDING SOURCES Actual FY 2023 Actual FY 2024 Budget FY 2025 102,018 6,042,229 3,288,149 125,078 5,680,236 3,205,010 100,000 6,935,000 3,922,380 100,000 6,200,000 2,372,160 100,000 7,900,000 3,897,380 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 1,804,815 1,838,669 1,396,334 9,397,064 106,280 4,159,037 5,043,939 2,961,070 88,839 2,168,020 28,964,067 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 1,700,000 2,491,000 2,000,000 7,900,000 3,700,000 5,000,000 3,500,000 160,000 2,160,000 28,611,000 1,215,000 2,300,000 1,500,000 7,050,000 4,020,000 6,000,000 3,500,000 460,000 2,020,000 28,065,000 43,588,021 $ 2,494,864 5,078,146 23,032,360 639,552 1,731 11,766,760 1,715 $ DEBT SERVICE General Obligation Debt Improvement Districts Revenue Obligations 43,015,128 $ 29,891,037 498,180 169,313 TOTAL DEBT SERVICE $ 30,558,530 GRAND TOTAL REVENUE $ 614,677,964 $ 47,230,019 $ 98,949,700 3,040,612 6,965,530 28,262,661 2,932,534 4,064,470 12,988 15,266,950 4,967 3,988,430 100,000,000 314,600,000 5,764,000 10,563,000 6,477,000 - 60,550,712 $ 441,392,430 31,167,512 512,518 183,366 31,800,000 2,172,100 10,000 31,863,396 $ 694,122,445 80 $ 33,982,100 $ 1,136,719,030 Projected FY 2025 $ $ $ 52,623,000 Budget FY 2026 $ 99,505,650 3,395,370 1,000,000 501,000 4,050,000 6,068,000 - 4,988,750 100,000,000 314,600,000 13,866,000 5,975,000 6,800,000 122,029,000 365,608,000 - 15,014,370 $ 933,866,750 33,300,000 523,500 10,000 34,863,000 1,842,920 - 33,833,500 $ 695,187,350 $ 36,705,920 $1,746,007,840 Table of Contents EXPENSE SUMMARY Actual FY 2023 Actual FY 2024 GENERAL FUND Mayor & Council 840,074 Town Manager 2,906,688 Communications & Engagement 1,521,848 Intergovernmental 472,998 Economic Development 2,893,638 Information Technology 18,605,467 Human Resources 3,109,826 Management & Budget 875,112 Town Clerk 936,178 Legal 4,628,892 Finance & Management Svcs 3,682,212 Municipal Court 4,157,995 Development Svcs 9,061,014 Police 74,778,576 Fire & Rescue 47,128,424 Parks & Recreation 28,688,841 Public Works 1,051,216 Non-Departmental 4,246,414 Contingency/Reserves TOTAL GENERAL FUND $ 209,585,413 1,160,738 3,544,872 1,577,755 486,309 3,070,721 22,241,545 3,462,836 900,209 791,789 4,947,649 4,008,309 4,196,296 9,392,228 82,277,995 46,601,933 34,062,584 1,200,670 7,787,909 $ 231,712,347 STREETS Roadway & Maintenance HURF TOTAL STREETS 6,204,612 19,209,123 $ 25,413,735 7,112,471 20,897,031 $ 28,009,502 ENTERPRISE OPERATIONS Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance TOTAL ENTERPRISE 31,481,737 21,193,979 18,836,026 2,954,210 2,208,520 $ 76,674,472 INTERNAL SERVICES REPAIR & REPLACEMENT FUNDS General Streets Ambulance Service Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT Budget FY 2025 Projected FY 2025 $ 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 1,089,600 4,117,760 1,443,830 440,260 2,560,950 19,896,800 4,198,830 944,100 1,107,410 5,729,960 4,911,920 4,676,160 10,209,900 93,266,720 54,654,810 35,198,860 1,457,090 23,866,390 4,000,000 $ 273,771,350 $ 8,999,680 20,500,890 29,500,570 $ 8,689,340 19,684,450 28,373,790 37,612,516 22,697,092 20,002,221 3,395,456 2,864,080 $ 86,571,365 $ 51,201,650 29,450,100 23,507,475 3,638,905 3,185,225 110,983,355 $ 45,040,851 $ 48,170,321 $ 53,365,660 6,011,065 98,324 591,239 149,151 1,091,766 418,686 356,316 20,400 252,118 8,989,065 9,323,096 246,733 648 26,979 606,771 2,596,647 367,889 88,895 15,986 $ 13,273,644 $ 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 2026 $ 1,224,460 18,408,590 2,143,930 495,440 2,734,200 26,191,610 4,090,320 1,087,370 867,040 6,365,070 5,436,900 4,679,770 10,605,590 94,228,670 56,565,970 29,628,350 22,200,590 15,000,000 301,953,870 $ 10,248,230 22,587,080 32,835,310 $ 41,157,210 27,249,830 22,541,870 3,706,480 3,009,160 97,664,550 $ 51,345,560 31,728,655 26,291,115 4,082,965 3,751,015 117,199,310 $ 52,288,530 $ 55,810,670 $ 9,201,230 504,290 1,800 180,300 4,553,810 3,704,000 100,000 788,000 138,000 19,171,430 $ 17,267,690 2,469,890 300,000 4,513,000 7,727,250 4,188,500 1,260,000 1,805,000 368,000 39,899,330 Table of Contents EXPENSE SUMMARY Actual FY 2023 Actual FY 2024 1,948,976 1,449,591 2,917,850 175,915 5,306,349 1,535,359 387,650 $ 13,721,690 1,399,811 1,558,705 3,250,392 176,590 5,324,529 2,163,060 107,676 $ 13,980,763 $ OTHER FUNDING SOURCES CIP Administration 2,511,864 CIP Contingency MPC - Water System 48,033,215 TOTAL OTHER FUNDING SOURCES $ 50,545,079 3,040,613 98,309,127 $ 101,349,740 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets Traffic Signals Parks Municipal Facilities Water Wastewater Storm Water TOTAL CAPITAL IMPROVEMENT 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 DEBT SERVICE General Obligation Debt Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations TOTAL DEBT SERVICE GRAND TOTAL EXPENSES SPECIAL REVENUE FUNDS Miscellaneous Grants CDBG/HOME Maintenance Districts Police Impound Ambulance Service Other Special Revenue Development Fees TOTAL SPECIAL REVENUE FUNDS Budget FY 2025 Budget FY 2026 $ 6,192,066 2,192,420 3,300,760 177,350 5,816,480 2,631,350 229,660 20,540,086 $ 3,988,430 100,000,000 568,465,005 $ 672,453,435 $ 3,395,370 154,294 3,549,664 4,988,750 100,000,000 7,538,430 $ 112,527,180 8,038,691 49,210,761 5,817,295 8,221,177 24,717,868 27,181,364 21,823,478 305,270 $ 145,315,904 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 1,212,056 50,056,446 8,628,341 12,516,658 6,707,456 133,813,969 13,653,622 10,805,829 $ 237,394,377 83,269,250 399,735,210 34,367,610 257,464,830 98,111,830 644,358,490 133,750,110 14,772,910 $ 1,665,830,240 29,595,175 487,172 7,013,500 22,612,654 3,623,600 2,260,081 $ 65,592,182 31,107,200 488,702 7,016,000 42,304,288 3,623,100 2,262,581 $ 86,801,871 $ 32,661,680 2,253,210 7,019,790 42,300,630 3,627,750 2,261,460 90,124,520 32,901,680 523,500 7,019,790 42,300,630 3,627,750 32,477,043 $ 118,850,393 $ 34,292,610 1,842,920 7,022,040 42,321,140 3,624,000 10,000 89,112,710 $ 581,348,501 $ 755,185,457 $ 2,344,218,800 $ 851,604,170 $ 2,460,846,930 82 27,332,300 2,192,490 3,359,670 222,510 6,625,420 5,204,570 229,660 45,166,620 Projected FY 2025 27,267,450 1,478,140 3,539,180 235,040 6,297,530 5,876,940 984,030 45,678,310 Table of Contents EXPENSE DETAIL Actual FY 2023 Actual FY 2024 813,007 27,067 1,978,714 677,238 250,736 1,128,234 32,504 2,577,021 681,818 286,033 989,150 59,120 2,582,720 1,334,130 465,640 1,047,660 41,940 2,734,310 892,350 491,100 1,165,340 59,120 3,475,970 1,066,900 501,790 Facilities Management Facilities Admin Municipal Building I Municipal Building II Public Safety Center Public Works Facility South Area Service Center Radio Maintenance Facility Heritage Annex University Building Public Safety Training Facility Neely Facility Total Facilities Management - - - - 4,479,600 574,520 654,160 1,975,910 645,870 1,223,050 94,060 36,730 731,070 1,473,570 4,610 11,893,150 Engineering Engineering Administration Traffic Engineering Total Engineering - - - - 734,920 735,860 1,470,780 GENERAL FUND Mayor & Council Boards & Commissions Town Manager Community Resources Emergency Mgmt & Safety Budget FY 2025 Projected FY 2025 Budget FY 2026 Communications & Engagement Intergovernmental Economic Development Economic Development Admin Tourism Redevelopment Total Economic Development 1,521,848 472,998 1,577,755 486,309 2,001,550 484,240 1,443,830 440,260 2,143,930 495,440 2,088,616 710,638 94,384 2,893,638 2,351,294 530,107 189,320 3,070,721 2,808,760 271,000 3,079,760 2,514,950 46,000 2,560,950 2,404,000 120,000 210,200 2,734,200 Information Technology Information Technology Admin Applications Support Desktop Support Infrastructure GIS IT Security Total Information Technology 1,413,001 5,879,745 5,492,716 3,949,761 1,182,190 688,054 18,605,467 1,410,769 7,213,539 6,778,193 4,650,622 1,132,966 1,055,456 22,241,545 1,353,350 7,701,570 5,466,680 6,140,250 1,149,000 918,190 22,729,040 1,150,760 6,839,300 5,434,460 4,382,110 1,254,550 835,620 19,896,800 1,634,710 7,735,210 6,667,820 7,561,770 1,505,320 1,086,780 26,191,610 Human Resources Human Resources Admin Learning & Development Safety Total Human Resources 2,663,269 446,557 3,109,826 2,744,789 581,577 136,470 3,462,836 2,950,930 618,460 290,720 3,860,110 3,293,270 635,460 270,100 4,198,830 3,200,830 624,110 265,380 4,090,320 Management & Budget Town Clerk 875,112 936,178 900,209 791,789 905,260 1,036,930 944,100 1,107,410 1,087,370 867,040 83 Table of Contents EXPENSE DETAIL Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Legal General Counsel Town Prosecutor Total Legal 1,775,653 2,853,239 4,628,892 2,046,270 2,901,379 4,947,649 2,150,010 3,331,350 5,481,360 2,257,360 3,472,600 5,729,960 2,369,740 3,995,330 6,365,070 Finance & Management Services Finance & Management Svcs Admi Accounting Purchasing Tax Compliance Total Finance & Management Svcs 264,116 1,725,178 773,758 919,160 3,682,212 273,591 1,835,958 808,187 1,090,573 4,008,309 417,360 2,335,700 816,660 1,290,930 4,860,650 392,170 2,335,460 870,160 1,314,130 4,911,920 303,600 2,983,630 856,630 1,293,040 5,436,900 Municipal Court Development Services Development Services Admin Permits & Licensing Plan Review & Inspection Admin Building Engineering Code Planning Fire Planning & Development Transportation Planning Development Engineering Total Development Svcs 4,157,995 4,196,296 4,625,040 4,676,160 4,679,770 429,106 854,994 305,528 1,869,949 1,894,392 745,177 1,302 324,961 1,409,459 437,843 788,303 9,061,014 477,820 716,071 302,340 1,812,134 2,080,011 813,527 1,041 341,007 1,451,863 484,291 912,123 9,392,228 399,030 922,760 311,670 2,171,850 2,283,640 753,580 341,820 1,612,130 493,610 935,070 10,225,160 485,960 921,580 338,620 1,855,990 2,433,560 783,570 280,130 1,619,460 502,740 988,290 10,209,900 415,560 983,980 265,510 2,214,260 2,526,720 776,800 329,510 1,632,890 517,030 943,330 10,605,590 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 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 1,233,424 6,308,062 5,595,566 1,297,133 372,702 388,168 1,164,706 269,872 772,144 1,996,858 113,523 132,135 751,775 584,995 447,558 5,158,550 2,620,865 25,003,902 603,488 1,866,948 625,738 1,268,310 734,845 1,314,507 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 6,159,090 5,267,930 6,375,810 1,340,010 396,470 512,190 1,081,350 131,960 821,010 2,199,090 118,760 217,940 808,080 576,320 451,350 5,545,580 4,892,870 25,475,040 598,270 2,070,980 764,050 1,400,620 707,350 2,186,550 5,409,790 3,381,510 6,551,970 1,705,260 407,650 510,550 2,670,260 207,410 879,450 2,194,180 123,140 227,650 937,490 915,190 463,760 3,672,640 4,110,570 28,413,630 636,590 2,037,800 817,460 1,395,700 873,440 1,371,820 84 Table of Contents EXPENSE DETAIL Actual FY 2023 Actual FY 2024 Budget FY 2025 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 Specail Operations Admin SWAT Crime Suppression Team K-9 Unit School Resource Traffic Unit Total Police 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 1,207,424 1,020,536 1,442,888 1,718,930 1,243,971 1,507,942 1,307,162 1,295,252 1,127,948 1,188,966 478,255 1,083,208 790,648 2,854,281 3,384,810 82,277,995 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 1,249,760 1,131,820 1,665,930 2,082,180 1,286,470 1,611,540 1,343,500 1,225,790 1,418,320 1,345,280 636,890 1,291,480 672,040 2,740,720 3,466,330 93,266,720 1,402,770 1,094,540 1,869,250 2,027,190 1,469,150 1,741,140 1,513,030 1,237,090 1,310,690 1,491,670 323,470 628,960 1,175,820 770,600 2,679,340 3,579,050 94,228,670 Fire & Rescue Fire Admin Fire Training Operations Resource Community Prevention Total Fire & Rescue 3,291,228 1,206,554 36,828,596 4,424,946 499,188 877,912 47,128,424 1,976,757 1,101,919 36,406,695 5,544,847 547,404 1,024,311 46,601,933 1,926,170 1,336,600 42,176,100 5,748,310 589,450 1,066,460 52,843,090 7,083,130 1,647,520 38,203,510 6,052,000 516,600 1,152,050 54,654,810 2,594,540 1,588,040 44,288,830 6,300,610 629,320 1,164,630 56,565,970 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 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 1,950,622 4,563,458 669,361 509,134 585,924 425,912 387,150 1,046,297 616,163 306,293 138,960 8,545 26,834 26,364 2,677,617 40,556 7,468 403,372 327,838 443,421 354,047 274,781 260,501 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 2,240,910 4,870,930 1,149,690 755,930 660,150 414,900 248,090 823,900 656,360 245,000 165,600 10,000 91,840 22,000 2,573,790 38,400 7,470 405,210 431,000 414,810 333,470 270,730 267,270 2,730,370 5,410,410 617,660 564,660 457,350 447,820 309,400 759,300 630,130 256,860 156,350 72,280 116,040 54,800 3,454,160 46,210 7,500 534,690 600,820 419,380 428,250 364,430 346,810 85 Projected FY 2025 Budget FY 2026 Table of Contents EXPENSE DETAIL Actual FY 2023 Actual FY 2024 Budget FY 2025 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 Radio Maintenance Facility Heritage Annex University Building Public Safety Training Facility Neely Facility Total Parks & Recreation 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 29,208 33,161 547,022 990,833 37,327 28,688,841 1,882,364 985,549 706,415 41,137 16,030 200,669 1,340,076 125,977 37,516 3,447,950 1,069,707 1,979,953 605,372 691,242 1,453,494 380,115 687,346 27,843 26,822 1,056,207 1,232,736 17,446 34,062,584 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 36,660 29,040 823,650 1,433,920 35,483,370 1,740,940 863,270 663,290 255,750 1,287,980 184,180 25,870 3,320,270 1,167,270 2,437,750 572,430 499,320 1,509,180 373,280 963,780 25,470 35,040 750,520 1,416,820 9,000 35,198,860 2,505,680 992,870 679,480 321,680 1,393,150 260,910 50,000 3,471,630 1,167,270 29,628,350 Engineering Engineering Administration Traffic Engineering Total Engineering 346,531 704,685 1,051,216 543,985 656,685 1,200,670 779,830 709,230 1,489,060 797,400 659,690 1,457,090 - Non-Departmental Phoenix Mesa Gateway Airport Outside Agencies Other Contingency Total Non-Departmental 350,000 3,896,414 4,246,414 350,000 347,281 7,090,628 7,787,909 350,000 34,103,590 15,000,000 49,453,590 350,000 23,516,390 4,000,000 27,866,390 350,000 21,850,590 15,000,000 37,200,590 $ 209,585,413 $ 231,712,347 $ 285,631,120 $ 273,771,350 $ 301,953,870 6,204,612 7,112,471 8,086,460 8,089,340 9,335,010 6,204,612 7,112,471 13,220 900,000 913,220 8,999,680 600,000 600,000 8,689,340 13,220 900,000 913,220 10,248,230 TOTAL GENERAL FUND STREETS Roadway & Maintenance Roadway & Maintenance Admin Non-Departmental Other Contingency Total Non-Departmental Total Roadway & Maintenance 86 Projected FY 2025 Budget FY 2026 Table of Contents EXPENSE DETAIL 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 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 Actual FY 2023 Actual FY 2024 Budget FY 2025 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 1,808,828 267,410 111,769 111,769 19,209,123 747,386 241,755 132,968 783,726 1,191,447 1,323,574 308,224 881,868 4,642,810 2,950,446 698,860 672,739 1,361,999 2,821,544 1,589,939 426,138 121,608 121,608 20,897,031 749,640 245,490 148,660 685,480 788,290 1,219,640 274,390 630,410 4,931,070 1,889,280 684,950 675,840 1,521,560 2,936,390 1,296,100 276,350 947,350 600,000 1,547,350 20,500,890 $ 25,413,735 $ 28,009,502 547,722 353,738 890,591 304,551 3,735,149 5,331,007 3,975,681 949,288 6,105,328 550,813 4,196,182 3,042,156 941,876 225,389 592,249 530,959 893,249 354,581 4,770,650 5,222,209 4,409,439 922,164 8,737,164 741,488 5,866,230 2,883,850 1,072,879 221,826 633,080 631,910 929,890 396,450 8,612,740 5,662,570 5,256,060 1,238,990 10,594,360 1,416,810 6,070,690 3,803,230 1,336,590 211,470 685,370 534,840 794,610 420,770 5,488,730 5,421,690 4,778,210 1,089,940 9,701,340 898,290 5,925,500 3,175,370 1,500,500 211,950 702,810 504,120 936,530 431,970 9,225,870 5,982,800 5,736,340 1,226,670 10,708,510 1,411,910 5,051,110 3,525,410 1,078,260 216,440 332,266 332,266 393,579 393,579 1,906,810 2,500,000 4,406,810 530,100 530,100 2,106,810 2,500,000 4,606,810 $ 31,481,737 $ 37,612,516 87 $ $ 29,500,570 51,201,650 Projected FY 2025 Budget FY 2026 937,030 245,490 213,930 713,660 848,410 1,243,930 238,800 663,030 5,039,990 1,923,820 691,700 719,470 1,177,190 3,049,820 1,301,050 302,130 175,000 200,000 375,000 19,684,450 $ $ 28,373,790 41,157,210 876,630 220,400 161,990 730,190 907,930 1,749,680 272,040 683,220 4,973,680 2,202,890 789,300 792,960 1,748,980 3,287,550 1,343,140 299,150 947,350 600,000 1,547,350 22,587,080 $ $ 32,835,310 51,345,560 Table of Contents EXPENSE DETAIL Actual FY 2023 Actual FY 2024 674,017 197,151 861,777 304,551 1,986,343 3,368,725 5,176,661 4,867,094 1,907,812 961,151 719,652 764,916 281,819 856,639 354,581 1,902,635 3,313,662 5,145,353 5,778,065 2,171,378 1,026,174 871,034 939,430 358,520 872,930 396,440 2,393,210 3,316,130 5,855,540 7,875,810 1,893,470 960,720 1,014,070 999,530 358,520 872,930 570,500 1,926,200 3,934,670 5,825,320 7,538,600 1,985,610 985,960 951,600 891,845 311,440 889,500 431,960 2,185,930 4,087,720 6,178,310 8,425,210 2,338,770 1,285,090 929,050 169,045 169,045 230,836 230,836 823,830 2,750,000 3,573,830 300,390 1,000,000 1,300,390 1,023,830 2,750,000 3,773,830 $ 21,193,979 $ 22,697,092 776,927 168,852 848,681 9,910,708 2,887,421 3,391,137 684,855 1,378,074 243,259 846,180 10,524,970 2,909,473 3,204,181 776,079 1,772,400 286,900 857,450 10,677,810 3,101,510 4,110,875 809,550 1,908,190 286,900 857,450 12,185,050 2,875,720 3,132,910 799,670 2,261,800 250,920 886,890 12,477,470 3,104,900 4,492,595 925,560 167,445 167,445 120,005 120,005 890,980 1,000,000 1,890,980 195,980 300,000 495,980 890,980 1,000,000 1,890,980 $ 18,836,026 $ 20,002,221 30,994 27,355 7,858 1,924,072 941,301 165,740 37,603 9,414 2,219,555 946,270 238,010 46,320 10,360 2,124,055 1,000,420 216,300 46,320 10,360 2,220,760 1,123,290 266,660 40,300 10,580 2,375,805 1,019,880 22,630 22,630 16,874 16,874 119,740 100,000 219,740 39,450 50,000 89,450 119,740 250,000 369,740 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 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 $ 2,954,210 $ 3,395,456 88 Budget FY 2025 $ $ $ 29,450,100 23,507,475 3,638,905 Projected FY 2025 $ $ $ 27,249,830 22,541,870 3,706,480 Budget FY 2026 $ $ $ 31,728,655 26,291,115 4,082,965 Table of Contents EXPENSE DETAIL ENVIRONMENTAL COMPLIANCE Public Works Admin Utilities Utility Locates Street Cleaning Storm Water Non-Departmental Other Contingency Total Non-Departmental Actual FY 2023 Actual FY 2024 21,696 10,477 38,069 1,067,717 1,044,625 31,996 9,414 44,323 1,095,801 1,664,728 36,460 9,440 49,560 1,068,175 1,531,770 36,460 9,440 71,320 1,289,700 1,530,610 32,730 9,630 53,990 1,191,825 2,073,020 25,936 25,936 17,818 17,818 239,820 250,000 489,820 21,630 50,000 71,630 139,820 250,000 389,820 TOTAL ENV COMPLIANCE $ 2,208,520 $ 2,864,080 INTERNAL SERVICES Fleet Shop Operations Health Self-Insurance Trust Dental Self-Insurance Trust Workers' Compensation General Liability TOTAL INTERNAL SERVICES 10,698,596 26,140,688 1,354,226 2,830,620 4,016,721 $ 45,040,851 11,910,320 26,474,526 1,443,979 3,466,427 4,875,069 $ 48,170,321 REPAIR & REPLACEMENT FUNDS General Streets Ambulance Transport Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Fleet TOTAL REPAIR & REPLACEMENT $ 6,011,065 98,324 591,239 149,151 1,091,766 418,686 356,316 20,400 252,118 8,989,065 9,323,096 246,733 648 26,979 606,771 2,596,647 367,889 88,895 15,986 $ 13,273,644 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 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 1,399,811 1,558,705 2,047,804 1,202,588 176,590 5,324,529 2,163,060 107,676 $ 13,980,763 89 Budget FY 2025 $ 3,185,225 $ 13,279,150 29,115,320 1,575,000 3,849,290 5,546,900 53,365,660 $ 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 $ 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 Projected FY 2025 $ 3,009,160 $ 12,883,800 29,109,390 1,575,000 3,845,470 4,874,870 52,288,530 $ 9,201,230 504,290 1,800 180,300 4,553,810 3,704,000 100,000 788,000 138,000 19,171,430 $ 6,192,066 2,192,420 2,123,500 1,177,260 177,350 5,816,480 2,631,350 229,660 20,540,086 Budget FY 2026 $ 3,751,015 $ 13,921,820 29,712,440 1,580,000 4,448,280 6,148,130 55,810,670 $ 17,267,690 2,469,890 300,000 4,513,000 7,727,250 4,188,500 1,260,000 1,805,000 368,000 39,899,330 $ 27,267,450 1,478,140 2,229,680 1,309,500 235,040 6,297,530 5,876,940 984,030 45,678,310 Table of Contents EXPENSE DETAIL Actual FY 2023 Actual FY 2024 Budget FY 2025 OTHER FUNDING SOURCES CIP Administration CIP Contingency MPC - Water System TOTAL OTHER FUNDING SOURCES 2,511,864 48,033,215 $ 50,545,079 3,040,613 98,309,127 $ 101,349,740 3,988,430 100,000,000 568,465,005 $ 672,453,435 $ 3,395,370 154,294 3,549,664 4,988,750 100,000,000 7,538,430 $ 112,527,180 CAPITAL IMPROVEMENT FUNDS Redevelopment Streets Traffic Signals Parks Municipal Facilities Water Wastewater Storm Water TOTAL CAPITAL IMPROVEMENT 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 8,038,691 49,210,761 5,817,295 8,221,177 24,717,868 27,181,364 21,823,478 305,270 $ 145,315,904 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 1,212,056 50,056,446 8,628,341 12,516,658 6,707,456 133,813,969 13,653,622 10,805,829 $ 237,394,377 83,269,250 399,735,210 34,367,610 257,464,830 98,111,830 644,358,490 133,750,110 14,772,910 $ 1,665,830,240 DEBT SERVICE General Obligation Debt Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations TOTAL DEBT SERVICE 29,595,175 487,172 7,013,500 22,612,654 3,623,600 2,260,081 $ 65,592,182 31,107,200 488,702 7,016,000 42,304,288 3,623,100 2,262,581 $ 86,801,871 $ 32,661,680 2,253,210 7,019,790 42,300,630 3,627,750 2,261,460 90,124,520 32,901,680 523,500 7,019,790 42,300,630 3,627,750 32,477,043 $ 118,850,393 $ 34,292,610 1,842,920 7,022,040 42,321,140 3,624,000 10,000 89,112,710 GRAND TOTAL EXPENSES $ 581,348,501 $ 755,185,457 $ 2,344,218,800 $ 851,604,170 $ 2,460,846,930 90 Projected FY 2025 Budget FY 2026 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% County 57% 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 2026 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. 60% Community College 40% Gilbert School District 15% 20% 12% 0% 11% 5% Chandler School District Town of Gilbert Special Districts 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 $1.06 $0.17 $0.00 $0.05 $3.17 $5.61 $0.00 $1.16 $1.06 $0.17 $0.00 $0.05 $3.26 $5.70 $0.00 $1.16 $1.06 $0.17 $0.00 $0.05 $3.35 $5.80 $0.00 $1.16 $1.06 $0.17 $0.00 $0.05 $3.38 $5.82 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 $0.02 $0.14 $0.05 $0.14 $0.10 $0.98 $0.00 $1.92 $3.35 $0.00 $0.02 $0.14 $0.05 $0.14 $0.10 $0.98 $0.00 $2.11 $3.54 $0.00 $0.02 $0.14 $0.05 $0.14 $0.10 $0.98 $0.00 $1.88 $3.31 $0.00 $0.02 $0.14 $0.05 $0.14 $0.10 $0.98 $0.00 $2.73 $4.16 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 $1.08 $0.14 $0.05 $0.14 $0.27 $0.98 $0.05 $5.08 $8.96 $0.00 $1.16 $1.08 $0.14 $0.05 $0.14 $0.27 $0.98 $0.05 $5.36 $9.24 $0.00 $1.16 $1.08 $0.14 $0.05 $0.14 $0.27 $0.98 $0.05 $5.23 $9.10 $0.00 $1.16 $1.08 $0.14 $0.05 $0.14 $0.27 $0.98 $0.05 $6.11 $9.99 91 Table of Contents PERSONNEL SUMMARY Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Adopted FY 2026 % By Fund FY 2026 Mayor and Council 2.00 3.00 3.00 3.00 3.00 Town Manager 12.85 12.85 14.85 16.85 52.20 Communications and Engagement 13.00 13.00 13.00 13.00 13.00 Intergovernmental 2.00 2.00 2.00 2.00 2.00 Economic Development 10.00 10.00 9.00 9.00 9.00 Information Technology 54.00 54.62 57.62 59.62 59.62 Human Resources 22.50 24.75 25.75 25.75 24.75 Management and Budget 6.00 6.00 6.00 7.00 7.00 Town Clerk 7.00 7.00 7.00 7.00 7.00 Legal 33.25 36.25 38.25 38.25 37.25 Finance and Mgmt Services 29.00 30.00 31.00 31.00 31.00 Municipal Court 32.07 32.07 34.07 34.07 34.07 Development Services 78.82 78.82 79.82 79.82 79.82 Police 487.60 494.60 496.60 499.60 524.20 Fire and Rescue 245.00 249.00 250.00 253.00 259.00 Parks and Recreation 183.05 185.80 186.30 192.30 165.05 8.60 8.60 9.10 9.10 0.00 1,226.74 1,248.36 1,263.36 1,280.36 1,307.96 72% 59.66 59.66 59.66 59.66 60.66 3% Water 140.93 141.93 149.93 148.93 148.93 Wastewater 53.50 53.50 54.50 54.50 55.50 Solid Waste - Residential 85.81 84.13 86.13 86.13 87.13 Solid Waste - Commercial 8.44 10.12 10.12 10.12 10.12 Environmental Compliance 12.59 15.59 15.59 15.59 16.59 ENTERPRISE FUNDS 301.27 305.27 316.27 315.27 318.27 18% INTERNAL SERVICE FUNDS 32.00 34.00 36.00 36.00 37.00 2% SPECIAL REVENUE 49.01 54.01 58.01 59.01 59.01 3% CIP ADMINISTRATION 17.90 19.90 20.40 26.40 27.40 2% 1,686.58 1,721.20 1,753.70 1,776.70 1,810.30 100% GENERAL FUND Public Works 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 is no longer collected by local governments, including Gilbert. This results in about an $9m loss of revenue for the Town and negatively impacts the ability to balance future revenues and expenditures for the General Fund. Sales tax is the largest General Fund revenue source and includes the rate increase from 1.5% to 2.0% starting January 1, 2025. In the model, a flat $5 million dollar amount is used to project growth 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 2024 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. 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. The sales tax increase was also incorporated into the revenue forecasts. What new things are on the horizon: Gilbert continues to monitor future capital improvement needs and plan for them in the Capital Improvement Plan. Funding of additional police, fire, and park infrastructure as part of the Quality of Life projects have been included in the model. FY 2026 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 onetime money will be transferred into the Water SDF fund to help it maintain a positive fund balance. Staffing Forecast FTE Totals by Fund 2,500 10.0% 9.0% 2,000 8.0% 7.0% 6.0% 1,500 5.0% 4.0% 1,000 2.1% 500 3.0% 1.9% 1.5% 1.7% 1.2% 2.0% 1.2% 0.4% 0 0.5% 0.7% 0.4% 0.4% 0.5% 0.4% Other 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 50 55 58 64 64 70 70 70 70 70 70 70 70 70 ISF 50 54 56 56 56 56 56 56 56 56 56 56 56 Streets 60 60 60 60 60 60 60 60 60 61 61 61 61 56 61 Enterprise 301 305 316 317 317 317 319 320 320 320 320 320 320 320 General 1,226 1,247 1,263 1,283 1,305 1,331 1,351 1,358 1,367 1,379 1,387 1,395 1,404 1,411 % change 2.1% 1.9% 1.5% 1.2% 1.7% 1.2% 0.4% 0.5% 0.7% 0.4% 0.4% 0.5% 0.4% 94 1.0% 0.0% Table of Contents LONG-TERM FINANCIAL PLANNING The Long-Term Financial Model projects staffing costs using data from our detailed Staffing Forecast that is updated with input from departments. The forecast was developed with the town’s build out in mind, and currently projects through 2036. 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. 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, 2024 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 72.6% / 74.0% 41.6% / 43.7% 87.4% / 87.8% 87.8% / 88.2% 107.9% / 109.5% 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 made a $10m contribution to the unfunded liability in FY 2025 ($5m Police and $5m Fire). Gilbert anticipates being back above 90% funded for FY 2026. 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 $0.98 per $100 of assessed value. 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. New Police, Fire, and Park infrastructure is planned as part of the Quality of Life initiative. These projects will be funded through sales tax revenues and bonding may be needed depending on cash flow needs. These bonds are considered in the Capital Improvement Plan with “2027 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 monitors ongoing expenditures to ensure that the recommended budget does not exceed ongoing revenues. Note that the chart below does not include funding planned for the Quality of Life projects which utilize ongoing General Fund sales tax revenues. 96 Table of Contents Millions LONG-TERM FINANCIAL PLANNING 300 General Fund Ongoing Revenues and Expenditures 250 200 150 100 50 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Onging Expenditures Onging Revenues Preparation for Economic Volatility Sales tax is the major revenue source for Gilbert’s General Fund operations, which makes General Fund the most susceptible to changing economic conditions. To protect against volatility, Gilbert under budgets sales tax revenues, removes $5m of construction sales tax to be used for one-time (not ongoing) expenditures, maintains $15m of General Fund contingency, and maintains an additional minimum fund balance (3 months operating plus one year of debt service) in case of a rainy day. Sales Tax Budget vs Actual (In millions) FY 2026 $200 $198 FY 2025 $158 FY 2024 $128 FY 2022 FY 2020 $97 $97 $108 $155 $143 $107 FY 2021 $156 $138 FY 2023 $177 $124 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 and uncertainty. Also note that Gilbert’s sales tax rate was increased from 1.5% to 2.0% starting January 1, 2025. 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 $3.1m since FY 2018. Continuing to reset department budgets through zero based budgeting helps ensure that resources are correctly aligned with the costs needed to deliver approved levels of service. $1.4m was added to budgets during the FY 2026 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. 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 February 2025, the Financial Retreat included discussion on:  FY 2026 Financial Outlook  Development Services Fee Update  Upcoming Valley Metro & Prop 479 Changes  Long-Term Street Maintenance Needs  Water & Solid Waste Rate Studies  Streetlight Improvement Districts  Employee Medical Plan Update  Upcoming Bond Needs  November 2026 Ballot Considerations  Potential Land Sale  Pension Funding Update (PSPRS and ASRS)  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 2026 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 2026 is $2,460,846,930. Of this amount, $1,746,007,840 is anticipated in new revenue collections and $714,839,090 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 2026 Revenue Sources All Funds by Type (Excludes Transfers) Revenue Type Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Taxes and Fees Licenses and Permits Intergovernmental Charges for Service Fines and Forfeitures Other Non-Operating 191,898,861 2,927,638 138,303,005 190,593,884 3,059,373 87,895,203 193,993,385 3,139,419 195,929,943 216,611,766 3,278,969 81,168,963 196,741,730 2,100,000 216,871,170 263,525,530 2,690,000 454,790,600 217,636,730 2,435,000 159,362,110 266,873,970 2,863,530 46,016,010 240,277,480 4,755,000 221,611,210 333,695,750 2,795,000 942,873,400 Total $ 614,677,964 $ 694,122,445 $ 1,136,719,030 $ 695,187,350 $ 1,746,007,840 100 Table of Contents REVENUE SOURCES TAXES AND FEES Local Sales Tax Gilbert levies a two 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 and FY 2025 sales tax were fairly flat (outside the rate increase). 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 and then begin to decline as Gilbert approaches buildout The sales tax rate increased from 1.5% to 2.0% on January 1, 2025 Use tax rate increased from 0.0% to 2.0% on January 1, 2025 Sales tax on Residential Rental ended on January 1, 2025 Sales Tax Retail Construction Other $112,000,000 $14,000,000 FY 2024 $95,438,360 $15,255,757 $45,477,313 FY 2023 $96,041,129 $16,546,790 $42,906,057 FY 2022 $90,120,538 FY 2021 $80,377,735 Projected FY 2025 $51,000,000 $14,942,241 $37,838,640 $12,949,937 $30,602,260 Below is a five year history of the three major revenue sources for the General Fund: $200,000,000 $180,000,000 $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. Updated development service fees were adopted by Council and will go into effect July 2025. 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 2024 is distributed to cities in FY 2026. 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 and FY 2026 revenues are lower. FY 2026 revenue estimates are based on Gilbert’s proportionate share of income tax revenues received by the state in FY2024. 102 Table of Contents REVENUE SOURCES State Shared Income Tax Budgeted FY 2026 $54,300,000 Projected FY 2025 $58,600,000 Actual FY 2024 $72,964,359 Actual FY 2023 $51,814,325 Actual FY 2022 $34,970,919 Actual FY 2021 $36,316,440 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 meter water sales. Due to an increase in infrastructure needs at the North Water Treatment Plant, a 103 Table of Contents REVENUE SOURCES new rate analysis was completed, and new rates went into place April 2025. 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 2025. 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 is underway and new rates are anticipated for April 2026. 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. 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. Assessments 104 Table of Contents REVENUE SOURCES 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 2026 Projected FY 2027 Projected FY 2028 BEGINNING FUND BALANCE (Less Committed) 200,117,000 79,623,000 72,052,000 82,342,000 99,815,000 REVENUE 322,598,000 330,392,000 338,435,000 346,737,000 355,309,000 TOTAL REVENUE 322,598,000 TRUE 13,891,000 TRUE 536,606,000 330,392,000 TRUE 13,891,000 TRUE 423,906,000 338,435,000 TRUE 13,891,000 TRUE 424,378,000 346,737,000 TRUE 13,891,000 TRUE 442,970,000 355,309,000 TRUE 13,891,000 TRUE 469,015,000 261,392,000 261,392,000 3,680,000 4,500,000 261,392,000 12,194,000 9,000,000 261,392,000 12,973,000 13,500,000 261,392,000 23,785,000 19,000,000 261,392,000 269,572,000 282,586,000 287,865,000 304,177,000 - - - 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 Projected FY 2029 Projected FY 2030 24,049,000 1,514,000 15,000,000 SUB-TOTAL ONE-TIME EXPENDITURES 40,563,000 - - - 500,000 TRANSFER OUT CAPITAL OTHER - ONGOING OTHER - ONE-TIME 110,115,000 4,902,000 40,011,000 52,380,000 4,902,000 25,000,000 22,428,000 19,022,000 18,000,000 18,268,000 19,022,000 18,000,000 20,114,000 26,058,000 18,000,000 SUB-TOTAL TRANSFERS OUT 155,028,000 82,282,000 59,450,000 55,290,000 64,172,000 TOTAL USES 456,983,000 TRUE (120,494,000) 351,854,000 TRUE (7,571,000) 342,036,000 TRUE 10,290,000 343,155,000 TRUE 17,473,000 368,849,000 TRUE 351,000 FUND BALANCE 79,623,000 72,052,000 82,342,000 99,815,000 100,166,000 MINIMUM FUND BALANCE 67,810,000 69,850,000 84,722,000 86,042,000 97,148,000 FUND BALANCE ABOVE MINIMUM 11,813,000 2,202,000 (2,380,000) 13,773,000 3,018,000 ANNUAL OPERATING RESULT Five-Year Plan Assumptions:  Revenue projections include an increase in the sales tax rate beginning January 1, 2025. Sales tax bonds may be issued in FY 2027 for infrastructure as needed.  Transfers Out in FY 2026 include a one-time amount of $30,000,000 for Water SDF.  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 2026 at $15,000,000 which is consistent with prior years.  Operational costs associated with planned CIP projects are included on the CIP maintenance cost line. Other staffing or operational increases are not included in the Five-Year plan.  FY 2026 ending fund balance contains $11.8M of one-time funding which can be used for future capital needs or for response to potential changes in the economy. 106 Table of Contents ROADWAY AND MAINTENANCE FIVE-YEAR FORECAST ROADWAY AND MAINTENANCE FUND - FIVE-YEAR FORECAST Budget FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 Projected FY 2030 BEGINNING FUND BALANCE (Less Committed) 25,739,000 9,370,000 9,985,000 4,442,000 754,000 REVENUE 14,108,000 14,388,000 14,674,000 14,965,000 15,262,000 TOTAL REVENUE 14,108,000 TRUE TRUE 39,847,000 14,388,000 TRUE TRUE 23,758,000 14,674,000 TRUE TRUE 24,659,000 14,965,000 TRUE TRUE 19,407,000 15,262,000 TRUE TRUE 16,016,000 8,402,000 8,402,000 104,000 8,402,000 208,000 8,402,000 312,000 8,402,000 225,000 416,000 8,402,000 8,506,000 8,610,000 8,714,000 9,043,000 - - - - 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 946,000 900,000 SUB-TOTAL ONE-TIME EXPENDITURES 1,846,000 - - - - TRANSFER OUT CAPITAL OTHER 19,558,760 670,000 4,463,000 804,000 10,318,000 1,289,000 8,504,000 1,435,000 3,362,000 1,073,000 SUB-TOTAL TRANSFERS OUT 20,228,760 5,267,000 11,607,000 9,939,000 4,435,000 TOTAL USES 30,477,000 TRUE (16,369,000) 13,773,000 TRUE 615,000 20,217,000 TRUE (5,543,000) 18,653,000 TRUE (3,688,000) 13,478,000 TRUE 1,784,000 FUND BALANCE 9,370,000 9,985,000 4,442,000 754,000 2,538,000 MINIMUM FUND BALANCE 2,100,000 2,130,000 2,150,000 2,180,000 2,260,000 FUND BALANCE ABOVE MINIMUM 7,270,000 7,855,000 2,292,000 (1,426,000) 278,000 ANNUAL OPERATING RESULT Five-Year Plan Assumptions:  FY 2026 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. 107 Table of Contents STREETS FIVE-YEAR FORECAST STREETS FUND - FIVE-YEAR FORECAST Budget FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 Projected FY 2030 BEGINNING FUND BALANCE (Less Committed) 11,454,000 7,900,000 6,266,000 4,566,000 2,346,000 REVENUE 21,065,000 21,275,000 21,487,000 21,701,000 21,917,000 TOTAL REVENUE 21,065,000 TRUE TRUE 32,519,000 21,275,000 TRUE TRUE 29,175,000 21,487,000 TRUE TRUE 27,753,000 21,701,000 TRUE TRUE 26,267,000 21,917,000 TRUE TRUE 24,263,000 18,349,000 18,349,000 38,000 520,000 18,349,000 39,000 785,000 18,349,000 508,000 1,050,000 18,349,000 508,000 1,315,000 18,349,000 18,907,000 19,173,000 19,907,000 20,172,000 1,970,000 1,982,000 1,982,000 2,182,000 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 3,400,000 238,000 600,000 SUB-TOTAL ONE-TIME EXPENDITURES 4,238,000 1,970,000 1,982,000 1,982,000 2,182,000 TRANSFER OUT CAPITAL OTHER 2,032,000 2,032,000 2,032,000 2,032,000 2,032,000 SUB-TOTAL TRANSFERS OUT 2,032,000 2,032,000 2,032,000 2,032,000 2,032,000 TOTAL USES ANNUAL OPERATING RESULT 24,619,000 TRUE (3,554,000) 22,909,000 TRUE (1,634,000) 23,187,000 TRUE (1,700,000) 23,921,000 TRUE (2,220,000) 24,386,000 TRUE (2,469,000) FUND BALANCE 7,900,000 6,266,000 4,566,000 2,346,000 (123,000) MINIMUM FUND BALANCE 4,590,000 4,730,000 4,790,000 4,980,000 5,040,000 FUND BALANCE ABOVE MINIMUM 3,310,000 1,536,000 (224,000) (2,634,000) (5,163,000) Five-Year Plan Assumptions:  FY 2026 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 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 Projected FY 2030 BEGINNING FUND BALANCE (Less Committed) 87,841,000 34,293,000 47,561,000 69,188,000 30,193,000 REVENUE 133,378,840 158,598,000 167,933,000 178,868,000 190,551,000 TOTAL REVENUE 133,378,840 TRUE TRUE 221,219,840 158,598,000 TRUE TRUE 192,891,000 167,933,000 TRUE TRUE 215,494,000 178,868,000 TRUE TRUE 248,056,000 190,551,000 TRUE TRUE 220,744,000 47,561,000 47,561,000 436,000 1,428,000 47,561,000 2,357,000 3,038,000 47,561,000 2,357,000 4,198,000 47,561,000 2,357,000 5,162,000 47,561,000 49,425,000 52,956,000 54,116,000 55,080,000 335,000 887,000 64,750,000 100,000 TRANSFERS IN TOTAL SOURCES ONGOING EXPENDITURES BASE EXPENDITURES CIP MAINTENANCE COSTS FIVE-YEAR PLAN SUB-TOTAL ONGOING EXPENDITURES ONE-TIME EXPENDITURES ONE-TIME EXPENDITURES FIVE-YEAR PLAN CAPITAL OUTLAY CONTINGENCY 1,106,000 178,980 2,500,000 SUB-TOTAL ONE-TIME EXPENDITURES 3,784,980 335,000 887,000 64,750,000 100,000 TRANSFER OUT CAPITAL OTHER 81,153,550 54,426,320 33,500,000 62,070,000 27,430,000 65,033,000 29,000,000 69,997,000 5,357,000 108,030,000 SUB-TOTAL TRANSFERS OUT 135,579,870 95,570,000 92,463,000 98,997,000 113,387,000 TOTAL USES ANNUAL OPERATING RESULT 186,926,000 TRUE (53,547,160) 145,330,000 TRUE 13,268,000 146,306,000 TRUE 21,627,000 217,863,000 TRUE (38,995,000) 168,567,000 TRUE 21,984,000 FUND BALANCE 34,293,840 47,561,000 69,188,000 30,193,000 52,177,000 MINIMUM FUND BALANCE 34,020,000 34,480,000 40,012,000 40,302,000 40,542,000 273,840 13,081,000 29,176,000 (10,109,000) 11,635,000 FUND BALANCE ABOVE MINIMUM Five-Year Plan Assumptions:      The plan assumes a 25% rate increase in the fourth quarter of FY 2026 An additional increase in revenue is based on an anticipated growth rate in customers of 1.75% The plan assumes issuing bonds in the amount of $133 million in FY2028 Transfer Out Other increased transfers to the Repair and Replacement Fund in FY 2027-2030 In the One-Time Expenditures associated with the Five-Year Plan, $64 million is included in FY 2029 to finish paying for CIP projects after the WRMPC Bonds are exhausted 109 Table of Contents WASTEWATER FUND FIVE-YEAR FORECAST WASTEWATER FUND - FIVE-YEAR FORECAST Budget FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 Projected FY 2030 BEGINNING FUND BALANCE (Less Committed) 38,300,000 21,293,000 14,544,000 15,016,000 12,157,000 REVENUE 85,136,000 86,556,000 88,001,000 89,470,000 90,966,000 TOTAL REVENUE 85,136,000 TRUE 2,029,000 TRUE 125,465,000 86,556,000 TRUE 2,029,000 TRUE 109,878,000 88,001,000 TRUE 2,029,000 TRUE 104,574,000 89,470,000 TRUE 2,029,000 TRUE 106,515,000 90,966,000 TRUE 2,029,000 TRUE 105,152,000 27,725,000 27,725,000 378,000 749,000 27,725,000 627,000 1,087,000 27,725,000 640,000 1,635,000 27,725,000 1,046,000 1,910,000 27,725,000 28,852,000 29,439,000 30,000,000 30,681,000 10,916,000 11,044,000 12,308,000 13,340,000 TRANSFERS IN TOTAL SOURCES ONGOING EXPENDITURES BASE EXPENDITURES CIP MAINTENANCE COSTS FIVE-YEAR PLAN SUB-TOTAL ONGOING EXPENDITURES ONE-TIME EXPENDITURES ONE-TIME EXPENDITURES FIVE-YEAR PLAN CAPITAL OUTLAY CONTINGENCY 1,127,000 127,000 2,750,000 SUB-TOTAL ONE-TIME EXPENDITURES 4,004,000 10,916,000 11,044,000 12,308,000 13,340,000 TRANSFER OUT CAPITAL OTHER 30,070,000 42,373,000 12,809,000 42,757,000 6,323,000 42,752,000 8,878,000 43,172,000 6,412,000 43,142,000 SUB-TOTAL TRANSFERS OUT 72,443,000 55,566,000 49,075,000 52,050,000 49,554,000 TOTAL USES ANNUAL OPERATING RESULT 104,172,000 TRUE (17,007,000) 95,334,000 TRUE (6,749,000) 89,558,000 TRUE 472,000 94,358,000 TRUE (2,859,000) 93,575,000 TRUE (580,000) FUND BALANCE 21,293,000 14,544,000 15,016,000 12,157,000 11,577,000 MINIMUM FUND BALANCE 10,630,000 10,910,000 11,060,000 11,200,000 11,370,000 FUND BALANCE ABOVE MINIMUM 10,663,000 3,634,000 3,956,000 957,000 207,000 Five-Year Plan Assumptions:  The plan assumes a 95% rate increase beginning in the fourth quarter of FY 2025.  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 2026-2030. 110 Table of Contents SOLID WASTE - RESIDENTIAL FIVE-YEAR FORECAST SOLID WASTE - RESIDENTIAL FUND - FIVE-YEAR FORECAST Budget FY 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 Projected FY 2030 BEGINNING FUND BALANCE (Less Committed) 9,625,000 7,750,000 9,439,000 8,757,000 9,057,000 REVENUE 30,660,000 33,379,000 33,961,000 34,553,000 35,156,000 TOTAL REVENUE 30,660,000 TRUE TRUE 40,285,000 33,379,000 TRUE TRUE 41,129,000 33,961,000 TRUE TRUE 43,400,000 34,553,000 TRUE TRUE 43,310,000 35,156,000 TRUE TRUE 44,213,000 23,377,000 23,377,000 1,086,000 23,377,000 1,442,000 23,377,000 8,000 1,574,000 23,377,000 8,000 1,806,000 23,377,000 24,463,000 24,819,000 24,959,000 25,191,000 803,000 855,000 75,000 803,000 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 840,000 1,000,000 SUB-TOTAL ONE-TIME EXPENDITURES 2,915,000 803,000 855,000 75,000 803,000 TRANSFER OUT CAPITAL OTHER 783,000 5,460,000 464,000 5,960,000 8,969,000 9,219,000 8,569,000 SUB-TOTAL TRANSFERS OUT 6,243,000 6,424,000 8,969,000 9,219,000 8,569,000 TOTAL USES ANNUAL OPERATING RESULT 32,535,000 TRUE (1,875,000) 31,690,000 TRUE 1,689,000 34,643,000 TRUE (682,000) 34,253,000 TRUE 300,000 34,563,000 TRUE 593,000 FUND BALANCE 7,750,000 9,439,000 8,757,000 9,057,000 9,650,000 MINIMUM FUND BALANCE 5,840,000 6,120,000 8,960,000 9,000,000 8,660,000 FUND BALANCE ABOVE MINIMUM 1,910,000 3,319,000 (203,000) 57,000 990,000 1,075,000 Five-Year Plan Assumptions:  The plan assumes a 10% rate increase beginning in the fourth quarter for FY 2026, as well as increased transfers to the Repair and Replacement Fund in FY 2026-2030.  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 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 Projected FY 2030 859,000 940,000 776,000 1,105,000 1,378,000 REVENUE 4,505,000 5,143,000 5,143,000 5,143,000 5,143,000 TOTAL REVENUE 4,505,000 TRUE TRUE 5,364,000 5,143,000 TRUE TRUE 6,083,000 5,143,000 TRUE TRUE 5,919,000 5,143,000 TRUE TRUE 6,248,000 5,143,000 TRUE TRUE 6,521,000 3,771,600 3,772,000 75,000 3,772,000 203,000 3,772,000 331,000 3,772,000 406,000 3,771,600 3,847,000 3,975,000 4,103,000 4,178,000 - 75,000 3,000 - 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 250,000 SUB-TOTAL ONE-TIME EXPENDITURES 311,400 - 75,000 3,000 - TRANSFER OUT CAPITAL OTHER 7,000 334,000 258,000 1,202,000 764,000 764,000 764,000 SUB-TOTAL TRANSFERS OUT 341,000 1,460,000 764,000 764,000 764,000 4,424,000 TRUE 81,000 5,307,000 TRUE (164,000) 4,814,000 TRUE 329,000 4,870,000 TRUE 273,000 4,942,000 TRUE 201,000 FUND BALANCE 940,000 776,000 1,105,000 1,378,000 1,579,000 MINIMUM FUND BALANCE 940,000 960,000 990,000 1,030,000 1,040,000 - (184,000) 115,000 348,000 539,000 TOTAL USES ANNUAL OPERATING RESULT FUND BALANCE ABOVE MINIMUM 61,400 Five-Year Plan Assumptions:  The plan assumes a 20% rate increase beginning in the fourth quarter of FY 2026 as well as no transfer to the Repair and Replacement Fund in 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 2026 Projected FY 2027 Projected FY 2028 Projected FY 2029 Projected FY 2030 BEGINNING FUND BALANCE (Less Committed) 4,980,000 5,349,000 5,511,000 5,445,000 1,159,000 REVENUE 7,555,000 7,649,000 7,745,000 7,842,000 7,940,000 TOTAL REVENUE 7,555,000 TRUE TRUE 12,535,000 7,649,000 TRUE TRUE 12,998,000 7,745,000 TRUE TRUE 13,256,000 7,842,000 TRUE TRUE 13,287,000 7,940,000 TRUE TRUE 9,099,000 2,635,000 2,635,000 182,000 2,635,000 232,000 2,635,000 282,000 2,635,000 332,000 2,635,000 2,817,000 2,867,000 2,917,000 2,967,000 58,000 - - - 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 435,600 430,000 250,000 SUB-TOTAL ONE-TIME EXPENDITURES 1,115,600 58,000 - - - TRANSFER OUT CAPITAL OTHER 474,000 2,961,750 1,602,000 3,010,000 1,870,000 3,074,000 5,733,000 3,478,000 2,962,000 SUB-TOTAL TRANSFERS OUT 3,435,750 4,612,000 4,944,000 9,211,000 2,962,000 TOTAL USES ANNUAL OPERATING RESULT 7,186,000 TRUE 369,000 7,487,000 TRUE 162,000 7,811,000 TRUE (66,000) 12,128,000 TRUE (4,286,000) 5,929,000 TRUE 2,011,000 FUND BALANCE 5,349,000 5,511,000 5,445,000 1,159,000 3,170,000 660,000 700,000 720,000 730,000 740,000 4,689,000 4,811,000 4,725,000 429,000 2,430,000 MINIMUM FUND BALANCE FUND BALANCE ABOVE MINIMUM Five-Year Plan Assumptions:  The fund has planned CIP projects 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 Communications and Engagement 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 Communications and Engagement 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: FY 2026 Budgeted Expenses Program Mayor and Council Manager Communication & Engage Intergovernmental Relations Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Services Finance & Management Svcs Municipal Court Development Services Police Fire and Rescue Parks and Recreation Engineering Services Non-Departmental* $ 1,224,460 16,937,810 2,143,930 495,440 2,734,200 26,191,610 4,090,320 1,087,370 867,040 6,365,070 5,436,900 4,679,770 10,605,590 94,228,670 56,565,970 29,628,350 1,470,780 192,228,170 Total General Fund $ 456,981,450 FY 2026 Fee Supported $ 2,485,000 50,000 387,980 245,000 6,954,500 3,516,000 3,394,500 6,610,500 - $ 23,643,480 FY 2026 Transfer Supported $ 366,750 1,297,940 593,070 155,920 4,816,470 856,170 342,190 673,890 1,182,710 30,000 80,000 1,175,750 2,320,000 $ 13,890,860 FY 2026 Tax Supported FY 2026 % Tax Supported 857,710 13,154,870 1,550,860 339,520 2,734,200 21,375,140 3,234,150 745,180 817,040 5,691,180 3,866,210 4,434,770 3,651,090 90,682,670 53,091,470 21,842,100 1,470,780 189,908,170 70% 78% 72% 69% 100% 82% 79% 69% 94% 89% 71% 95% 34% 96% 94% 74% 100% 99% $ 419,447,110 92% $ *Expenses include transfers. The total General Fund revenue budget including fees and taxes is $322,598,000. Fees charged to recover the cost of service total $23,643,000. The tax supported (non-allocated) revenue of $298,955,000 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 $13,891,000. 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 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Mayor and Council Manager Communication & Engage Intergovernmental Relations Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Services Finance & Management Svcs Municipal Court Development Services Police Fire and Rescue Parks and Recreation Engineering Services Non-Departmental 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 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 3.00 16.85 13.00 2.00 9.00 59.62 25.75 7.00 7.00 38.25 31.00 34.07 79.82 499.60 253.00 192.30 9.10 0.00 3.00 43.10 13.00 2.00 9.00 59.62 24.75 7.00 7.00 37.25 31.00 34.07 79.82 524.20 259.00 165.05 9.10 0.00 Total Personnel 1,226.74 1,248.36 1,263.36 1,280.36 1,307.96 EXPENSES BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Mayor and Council Manager Communication & Engage Intergovernmental Relations Economic Development Information Technology Human Resources Management and Budget Town Clerk Legal Services Finance & Management Svcs Municipal Court Development Services Police Fire and Rescue Parks and Recreation Engineering Services Non-Departmental 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 1,160,738 3,544,872 1,577,755 486,309 3,070,721 22,241,545 3,462,836 900,209 791,789 4,947,649 4,008,309 4,196,296 9,392,228 82,277,995 46,601,933 34,062,584 1,200,670 7,787,909 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 1,089,600 4,117,760 1,443,830 440,260 2,560,950 19,896,800 4,198,830 944,100 1,107,410 5,729,960 4,911,920 4,676,160 10,209,900 93,266,720 54,654,810 35,198,860 1,457,090 27,866,390 1,224,460 16,937,810 2,143,930 495,440 2,734,200 26,191,610 4,090,320 1,087,370 867,040 6,365,070 5,436,900 4,679,770 10,605,590 94,228,670 56,565,970 29,628,350 1,470,780 37,200,590 $ 209,585,413 $ 231,712,347 $ 285,631,120 $ 273,771,350 $ 301,953,870 Total Expenses 118 Table of Contents GENERAL FUND EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 154,863,998 53,696,584 1,024,831 160,404,057 67,207,527 4,100,763 183,765,470 88,133,780 13,731,870 191,148,410 73,123,890 9,499,050 202,722,010 97,718,330 1,513,530 Total Expenses $ 209,585,413 $ 231,712,347 $ 285,631,120 $ 273,771,350 $ 301,953,870 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 276,437,213 9,984,225 303,601,836 18,137,200 279,711,100 12,257,000 300,720,710 11,957,000 322,598,480 13,890,860 Total Sources $ 286,421,438 $ 321,739,036 $ 291,968,100 $ 312,677,710 $ 336,489,340 Total Expenses Transfers Out 209,585,413 53,256,025 231,712,347 65,112,684 285,631,120 114,681,653 273,771,350 63,546,354 301,953,870 155,027,580 Total Uses $ 262,841,438 $ 296,825,031 $ 400,312,773 $ 337,317,704 $ 456,981,450 Net Operating Result $ 23,580,000 $ 24,914,005 $ (108,344,673) $ (24,639,994) $ (120,492,110) 119 Table of Contents GENERAL FUND BENCHMARKS 4,235 average number of residents per square mile within Gilbert Source: July 1, 2024 Maricopa Association of Governments (MAG) Population Estimates 68.98 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 68.98 square miles. Source: Census Gazetteer 2024 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 5.9 adopted Full Time Equivalents (FTE) per 1,000 residents in Gilbert FY 2024 Source: Valley Benchmark Communities, FY 2023-2024 $2,338 average residential household cost of service in Gilbert Source: City of Tempe, 2024 Comparative Cost of Services Report 13.31% rate of turnover for Gilbert employees in FY 2024 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 2024. 121 Table of Contents GENERAL FUND BENCHMARKS Source: AZ Courts, 2023 Comparison to Benchmark Communities Cases City / Town Cases Filed Clearance Rate Disposed Flagstaff, AZ 8,027 8,931 1.11 Glendale, AZ 24,950 25,402 1.02 Peoria, AZ 13,199 13,324 1.01 Gilbert, AZ 23,181 22,933 0.99 Chandler, AZ 45,262 39,580 0.87 Source: Arizona Administrative Office of the Courts Statistical Data Reports, FY 2023 Note: Cost of processing a case that results in a sufficient outcome. $181.31 average cost per court case in FY 2023 122 0.99 Gilbert’s clearance rate in 2023 Table of Contents GENERAL FUND BENCHMARKS 380 single family home permits issued in 2024 Note: Total number of single family building permits for calendar year 2024.Source: Central Homebuilders Association of Arizona 1.25 reported violent crimes per 1,000 residents of Gilbert in FY 2024 Note: Violent crime rate measures the reported number of violent crimes per 1,000 residents. Source: Valley Benchmark Communities, FY 2023-2024 13.13 reported property crimes per 1,000 residents of Gilbert in FY 2023 Note: Property crime rate measures the reported number of property crimes per 1,000 residents. Source: Valley Benchmark Communities, FY 2023-2024 123 Table of Contents GENERAL FUND BENCHMARKS 0.07 calls for service per Gilbert resident in FY 2024 Source: Valley Benchmark Communities, FY 2023-2024 1.96 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 2023-2024 0.24 miles of recreational trails per 1,000 Gilbert Residents Source: Valley Benchmark Communities, FY 2023-2024 124 Table of Contents MAYOR AND COUNCIL PURPOSE STATEMENT OBJECTIVES FY 2026 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  Conduct annual trainings, and explore education opportunities for Town Council  Continue to work with Councilmembers to identify opportunities to further their connection with residents BUDGET NOTES Personnel expenditures increased mainly due to the change in compensation for the Mayor and Councilmembers. This change was authorized by the Mayor and Council to be effective in January 2025. Supplies and Contractual increased as a result of an increase in annual dues. In addition, one-time expenditures totaling $11,500 were authorized for retreat facilitation and miscellaneous supplies. ACCOMPLISHMENTS FY 2025     Provided vision and implemented strategic initiatives Onboarded incoming Mayor and Councilmembers Worked with Town Council to identify opportunities to further their connection with residents Provided a greater connection between Town Council and the residents, which included the "Council Connection" Org Focus Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Number of Statewide Committees with Councilmember Participation 10 10 10 10 10 Number of Regional Committees with Councilmember Participation 15 15 14 13 15 PERFORMANCE MEASURES 125 Table of Contents MAYOR AND COUNCIL PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Mayor and Council Boards and Commissions 2.00 0.00 3.00 0.00 3.00 0.00 3.00 0.00 3.00 0.00 2.00 3.00 3.00 3.00 3.00 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Personnel EXPENSES BY ACTIVITY Mayor and Council Boards and Commissions Total Expenses $ Personnel Supplies & Contractual Capital Outlay $ 989,150 59,120 1,047,660 41,940 1,165,340 59,120 840,074 $ 1,160,738 $ 1,048,270 $ 1,089,600 $ 1,224,460 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 633,851 206,223 - 703,783 456,955 - 792,570 255,700 - 824,250 265,350 - 922,050 302,410 - 840,074 $ 1,160,738 $ 1,048,270 $ 1,089,600 $ 1,224,460 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 3,150 1,160,738 1,048,270 Actual FY 2023 OPERATING RESULTS Total Revenues Total Expenses Net Operating Result 1,128,234 32,504 Actual FY 2023 EXPENSES BY CATEGORY Total Expenses 813,007 27,067 123,384 840,074 $ 1,089,600 1,224,460 (716,690) $ (1,157,588) $ (1,048,270) $ (1,089,600) $ (1,224,460) 126 Table of Contents TOWN MANAGER  PURPOSE STATEMENT The Town Manager implements policies developed by the Town Council by providing leadership to employees, building relationships with external partners, and ensuring responsive, cost-effective, local government services are provided to residents. The Town Manager’s Office directs and coordinates organizational activities; promotes community relations; reviews and recommends the annual operating and capital budgets; reviews financial forecasts and management analysis; performs budgetary control functions; submits recommendations to the Town Council; promotes economic development; and coordinates special projects. OBJECTIVES FY 2026 Prosperous Community  Strengthen initiatives that enhance the community's well-being in areas of safety and engagement  Complete onboarding of all departments into the Performance Management program  Continue emerging technology pilot programs with pilot projects or proof of concept initiatives Exceptional Built Environment  Analyze the organization's resiliency and project execution to develop a strategic roadmap. This plan will unify the approach to critical projects, prioritize processes, account for resource limitations, and enhance engagement, recognition, and wellbeing  Strategically execute and implement quality of life projects and initiatives that protect Gilbert's exceptionally built environment. This aims to create a sustainable, vibrant, and resilient environment that meets the needs of our residents and business today and in the future  Implement new security hardware and software infrastructure at six Town facilities  Replace Energy Management System at three Town facilities ACCOMPLISHMENTS FY 2025      Prioritized the Quality of Life capital projects necessary to sustain an exceptionally built environment for residents, present and future, following extensive research, programmatic evaluation, and input from elected leadership Established a sustainability vision and guiding principles to align and support resiliency and efficiency programs into the future Worked on emerging technologies initiatives to include: Successful execution of the second organization-wide AI training, implementation of three new AI tools, and the launch of a digital tools learning hub. Water Resources completed agreements to enhance water resilience, including an interconnect with Queen Creek and two agreements for nearly $17m in federal funding to increase recharge and conservation efforts Groundbreaking for the Gilbert Advocacy Center Phase 1. The new facility is anticipated to open to the public in FY 2027 Began construction of the Ocotillo Bridge and anticipate the opening in late summer 2026 Org Focus PERFORMANCE MEASURES Gilbert voters approved ballot initiatives that resulted in an Expenditure Limit increase and a Capital Projects Exemption BUDGET NOTES The number of authorized FTE increases in FY 2026 due to a departmental reorganization. Facilities Management was moved from Parks and Recreation into the Town Managers office. In addition, one FTE was transferred from IT and one FTE from Water Administration into the Town Managers office. Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target 93% N/A 90% N/A >90% N/A 70% N/A >70% N/A 85% N/A >85% 70%/30% 70%/30% 70%/30% 80%/20% 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 72% Citizen Survey Percentage of Residents Rating Overall Quality of City/Town Services (Good or Excellent) per National 79% Citizen Survey Level of Preventative Maintenance Compared to Corrective Maintenance 70%/30% (Preventative% / Corrective %) 127 Table of Contents TOWN MANAGER PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Town Manager Community Resources Emergency Mgt Facilities Management 9.50 1.35 2.00 0.00 10.50 1.35 1.00 0.00 11.50 1.35 2.00 0.00 13.50 1.35 2.00 0.00 13.50 1.35 2.00 26.25 12.85 12.85 14.85 16.85 43.10 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 1,978,714 677,238 250,736 - 2,577,021 681,818 286,033 - 2,582,720 1,334,130 465,640 - 2,734,310 892,350 491,100 - 3,475,970 1,066,900 501,790 11,893,150 $ 2,906,688 $ 3,544,872 $ 4,382,490 $ 4,117,760 $ 16,937,810 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 2,203,445 703,243 - 2,745,265 799,607 - 3,020,740 1,361,750 - 3,140,030 977,730 - 7,090,050 9,412,760 435,000 $ 2,906,688 $ 3,544,872 $ 4,382,490 $ 4,117,760 $ 16,937,810 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 19,303 2,906,688 146,415 3,544,872 138,000 4,382,490 Total Personnel EXPENSES BY ACTIVITY Town Manager Community Resources Emergency Mgt Facilities Management Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result 140,000 4,117,760 2,485,000 16,937,810 $ (2,887,385) $ (3,398,457) $ (4,244,490) $ (3,977,760) $(14,452,810) 128 Table of Contents COMMUNICATIONS & ENGAGEMENT PURPOSE STATEMENT OBJECTIVES FY 2026 The Office of Communications and Engagement works with all Town departments to lead internal and external communications, media, and marketing efforts that connect and engage Gilbert residents. We are committed to keeping citizens informed using innovative tools, from video and web design to social media and data storytelling, to create meaningful, accessible experiences for all who live, work, and visit Gilbert. Prosperous Community  Develop strategic marketing campaigns to support key Town initiatives, including the utility billing system launch, public safety, youth engagement, CIP, recruitment efforts, utility rates, and a town-wide awareness campaign  Assess and enhance outreach methods and content strategy to improve community engagement and communication effectiveness  Evaluate and optimize Gilbert’s website by improving content, search functionality, and navigation, ensuring a seamless user experience for visitors ACCOMPLISHMENTS FY 2025     Led production of the Mayor’s award-winning 2025 State of the Town, featuring a premiere event attended by over 200 people Executed a comprehensive outreach campaign on utility rate changes, ensuring community feedback was gathered and shared with Council Provided extensive strategic support for the sales tax increase, leading educational efforts and ongoing outreach efforts for the quality-oflife projects and CIP initiatives Executed a focused outreach campaign for the 2024 elections, effectively educating residents on expenditure limit ballot items, both of which were successfully passed Org Focus BUDGET NOTES Supplies and Contractual have increased in FY 2026 due to one-time budget requests in the amount of $116,500 for additional consulting and freelance resource support. In addition, ongoing funds in the amount of $46,000 are included in the FY 2026 budget for an increase in the subscription cost for Canva. Actual salaries in FY 2023, FY 2024 and FY 2025 were low due to vacancies. PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Average Social Media Impressions Per Post 7,177 7,849 9,000 9,250 10,000 Social Media Engagements Per Post 492 554 800 825 >500 E-newsletter Clicks (Parks & Rec/OCE Combined) 101,090 89,630 76,508 80,000 80,000 E-newsletter Opens (Parks & Rec/OCE Combined) 230,000 641,286 600,357 650,000 650,000 Website Views (pageviews on gilbertaz.gov) 3.8M 5.3M 4.8M 5.0M >5.0M 129 Table of Contents COMMUNICATIONS & ENGAGEMENT Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 1,521,848 1,577,755 2,001,550 1,443,830 2,143,930 $ 1,521,848 $ 1,577,755 $ 2,001,550 $ 1,443,830 $ 2,143,930 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 1,337,749 184,099 - 1,380,437 197,318 - 1,767,180 234,370 - 1,158,980 284,850 - 1,762,350 381,580 - $ 1,521,848 $ 1,577,755 $ 2,001,550 $ 1,443,830 $ 2,143,930 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Total Expenses 1,521,848 1,577,755 2,001,550 1,443,830 2,143,930 PERSONNEL BY ACTIVITY Communications & Engagement Total Personnel EXPENSES BY ACTIVITY Communications & Engagement Total Expenses Total Expenses Net Operating Result $ (1,521,848) $ (1,577,755) $ (2,001,550) $ (1,443,830) $ (2,143,930) 130 Table of Contents INTERGOVERNMENTAL RELATIONS PURPOSE STATEMENT OBJECTIVES FY 2026 The purpose of the Intergovernmental Relations department is to represent and advocate for the Town of Gilbert for the benefit of its residents and business community. The mission is to build, foster, maintain, and facilitate meaningful and strategic relationships on behalf of Gilbert both internally and externally with local, tribal, regional, state, and federal organizations. The Intergovernmental Relations department houses the Town's policy and legislative team and Mayor and Council office staff. Prosperous Community  Distribute a new laws report 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 of, 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  Conduct annual training with all members of Town Council ACCOMPLISHMENTS FY 2025    Distributed a new laws report that includes bills tracked by the League of Arizona Cities and Towns and the Arizona Municipal Water Users Association. Reports ensured all appropriate departments were aware and prepared for new state laws prior to the effective date Successfully onboarded two new Councilmembers and conducted annual training with all members of Town Council Continued 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 Org Focus BUDGET NOTES The Intergovernmental Relations budget has no material changes in personnel or operations for FY 2026. PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Total Number of Bills Introduced During the Annual Arizona State Legislative Session 1,561 1,660 1,679 1,680 N/A Number of Bills Tracked That had a Direct Impact on Gilbert 40 45 40 40 N/A Number of Bills Enacted Requiring Significant Town Resources for Implementation 4 5 5 5 N/A 131 Table of Contents INTERGOVERNMENTAL RELATIONS PERSONNEL BY ACTIVITY Intergovernmental Relations Total Personnel EXPENSES BY ACTIVITY Intergovernmental Relations Total Expenses $ Budget FY 2025 Projected FY 2025 Budget FY 2026 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 472,998 486,309 $ Actual FY 2023 Personnel Supplies & Contractual Capital Outlay $ 472,998 $ $ $ 486,309 484,240 440,260 $ Budget FY 2025 368,627 117,682 - Actual FY 2023 Total Revenues Total Expenses 486,309 484,240 Actual FY 2024 359,882 113,116 - OPERATING RESULTS Net Operating Result Actual FY 2024 472,998 EXPENSES BY CATEGORY Total Expenses Actual FY 2023 Actual FY 2024 484,240 $ Projected FY 2025 366,460 117,780 $ 440,260 495,440 Budget FY 2026 377,940 62,320 $ Budget FY 2025 440,260 495,440 374,630 120,810 $ Projected FY 2025 495,440 Budget FY 2026 472,998 486,309 484,240 440,260 495,440 (472,998) $ (486,309) $ (484,240) $ (440,260) $ (495,440) 132 Table of Contents ECONOMIC DEVELOPMENT  PURPOSE STATEMENT 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 2026 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  Draft the redevelopment plan for the new northwest Gilbert redevelopment area and bring it to the Town Council for consideration  Continue implementation of the functional and integrated wayfinding system to assist visitors in navigating the downtown Heritage District and create a unique atmosphere ACCOMPLISHMENTS FY 2025        Successfully launched the Catalyst Business Resource Center in partnership with the Gilbert Chamber to support Gilbert based businesses and entrepreneurs Successfully facilitated the completion of Gilbert's first housing needs assessment as identified in the current economic development strategic plan Successfully achieved destination marketing accreditation through Destinations International Established two Tourism Discovery Centers with local business partners in core Gilbert destination areas to deliver visitor information and encourage foot traffic Established a business traveler working group to build resources for promoting Gilbert to group business markets Completed the boundary adoption for the Northwest Redevelopment Area Launched the fabrication and installation of the first phase of unified wayfinding signage for the Heritage District Org Focus Executed a comprehensive Council Workshop, engaging cross-departmental teams, focused on the future growth, development, and management of the Heritage District BUDGET NOTES Expenses include continued funding of the business technical assistance program and scholarship opportunities for business owners and residents. The Tourism budget is continuing to be funded by Bed Tax dollars. Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Lead Generation 269 240 207 200 200 Staff Assisted Projects 17 16 15 17 17 Announced Capital Investment $213M $1.03B $500M $350M $350M Announced Jobs 810 396 300 800 800 Retention Calls 99 138 100 100 100 PERFORMANCE MEASURES 133 Table of Contents ECONOMIC DEVELOPMENT PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Economic Development 10.00 10.00 9.00 9.00 9.00 10.00 10.00 9.00 9.00 9.00 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 2,088,616 710,638 94,384 2,351,294 530,107 189,320 2,808,760 271,000 2,514,950 46,000 2,404,000 120,000 210,200 $ 2,893,638 $ 3,070,721 $ 3,079,760 $ 2,560,950 $ 2,734,200 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 1,372,310 1,521,328 - 1,552,356 1,518,365 - 1,378,730 1,701,030 - 1,464,920 1,096,030 - 1,485,570 1,248,630 - $ 2,893,638 $ 3,070,721 $ 3,079,760 $ 2,560,950 $ 2,734,200 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 208,259 2,893,638 372 3,070,721 50,000 3,079,760 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 50,000 2,560,950 2,734,200 $ (2,685,379) $ (3,070,349) $ (3,029,760) $ (2,510,950) $ (2,734,200) 134 Table of Contents INFORMATION TECHNOLOGY PURPOSE STATEMENT OBJECTIVES FY 2026 Providing technology services including customer care, enterprise infrastructure operations, enterprise applications intelligence, project management, public safety support services, GIS, and information security. Exceptional Built Environment  Implement Cloud 2.0 Roadmap  Continue SCADA modernization efforts to implement standardized solution at all locations  ERP consolidation and modernization  Support AI initiatives through the further roll out of CoPilot, Adobe AI, Grammarly, and other embedded AI application solutions  Update IT Roadmap  Move ESRI, Lucity, Telestaff, Full Court Enterprise, LIMS, JWI, and NetMotion to cloud-hosted solutions ACCOMPLISHMENTS FY 2025         Completed knowledge transfer to staff from current vendor for Azure, Snowflake, and Matillion solutions Continued Audio Visual (AV) modernization project of Town conference rooms Completed DocuSign to Adobe Sign migration Implemented Microsoft Copilot and Adobe AI to leverage AI capabilities Implemented Munis Benefits module and prepared for Time and Attendance module implementation Completed Teams Voice Implementation Completed OnBase Cloud Migration Continued SCADA modernization efforts building stakeholder consensus to implement standardized solution Org Focus BUDGET NOTES In March 2025, Mayor and Council authorized two additional FTE, a Network Engineer and an IT Project Manager, to support the Quality of Life initiatives. Supplies and Contractual expenditures increased due to additional one-time requests, and new FTE ongoing expenditures. The IT department participated in the Zero-Base budget process for FY 2026. This process resulted in an increase to the Base budget of approximately $875,000 mainly as a result of inflationary increases for maintenance agreements. PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Application Availability 99.60 99.70 98.63 99.80 99.90 Network Availability 99.81 99.99 99.91 99.98 99.99 Average Time to Close a Ticket (Hours) 3.70 3.68 3.69 3.69 3.50 Device to Employee Ratio 1.96:1 2.00:1 2.00:1 2.00:1 2.00:1 Number of Work Orders per FTE Annually 9.60:1 9.60:1 9.60:1 9.60:1 9.60:1 135 Table of Contents INFORMATION TECHNOLOGY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 6.50 15.00 12.50 11.00 7.00 2.00 6.31 15.00 13.31 10.00 7.00 3.00 6.31 16.00 14.31 11.00 7.00 3.00 7.31 15.00 14.31 12.00 8.00 3.00 7.31 15.00 14.31 12.00 8.00 3.00 54.00 54.62 57.62 59.62 59.62 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 1,413,001 5,879,745 5,492,716 3,949,761 1,182,190 688,054 1,410,769 7,213,539 6,778,193 4,650,622 1,132,966 1,055,456 1,353,350 7,701,570 5,466,680 6,140,250 1,149,000 918,190 1,150,760 6,839,300 5,434,460 4,382,110 1,254,550 835,620 1,634,710 7,735,210 6,667,820 7,561,770 1,505,320 1,086,780 $ 18,605,467 $ 22,241,545 $ 22,729,040 $ 19,896,800 $ 26,191,610 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 6,704,983 11,865,831 34,653 7,177,740 15,020,621 43,184 7,843,470 14,885,570 - 7,756,090 12,140,710 - 8,443,990 17,747,620 - $ 18,605,467 $ 22,241,545 $ 22,729,040 $ 19,896,800 $ 26,191,610 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Total Expenses 22,815 18,605,467 22,241,545 22,729,040 19,896,800 26,191,610 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 Total Expenses Net Operating Result $(18,582,652) $(22,241,545) $(22,729,040) $(19,896,800) $(26,191,610) 136 Table of Contents HUMAN RESOURCES PURPOSE STATEMENT OBJECTIVES FY 2026 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. ACCOMPLISHMENTS FY 2025 Prosperous Community  Implement Tyler Enterprise Resource Planning (ERP) modules - Case Management, Talent Management, and Time and Attendance  Increase Employee Engagement Survey participation from 71% to 76%  Complete Performance Management Key Performance Indicators (KPI) dashboard launch  Organization-wide launch of Leadership Essentials  Create Safety Committee and new safety tools  BUDGET NOTES        Launched Lifestyle Spending Accounts (LSA) with end of year Retirement Health Savings Account (RHSA) rollover option Townwide rollout of preventative MRI Program Introduced Leadership Essentials framework at executive team retreat Successful transition of benefits enrollment to Tyler Enterprise Resource Planning (ERP) Kicked off "Pulse" internal communication program in April 2025 to keep employees informed and on track with important personnel events Relaunched Town Safety program with the onboarding of two safety coordinators Onboarded 357 new employees, including 248 FTEs and 109 Seasonal employees Supported Townwide adoption and deployment of AI and emerging tech through training tools and upskilling efforts Org Focus The FY 2026 budget includes the continuation of an Engagement Survey for the town as well as additional professional development opportunities for staff. The budget also includes the continuation of two LTAs. Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Benchmarked Positions Completed 84% 57% 57% 50% 50% Wellness Measure - Culture of Wellness 55% 91% 90% 90% 90% Career Roadmap Enrollment 77 14 13 45 25 13/38/37 10/40/44 10/40/45 15/42/40 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 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 HR Administration Learning and Development Safety 18.50 4.00 0.00 19.75 4.00 1.00 19.75 4.00 2.00 19.75 4.00 2.00 19.75 4.00 1.00 22.50 24.75 25.75 25.75 24.75 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 2,663,269 446,557 - 2,744,789 581,577 136,470 2,950,930 618,460 290,720 3,293,270 635,460 270,100 3,200,830 624,110 265,380 $ 3,109,826 $ 3,462,836 $ 3,860,110 $ 4,198,830 $ 4,090,320 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 2,752,368 357,458 - 3,048,914 413,922 - 3,333,360 526,750 - 3,427,770 771,060 - 3,393,500 696,820 - $ 3,109,826 $ 3,462,836 $ 3,860,110 $ 4,198,830 $ 4,090,320 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 226 3,109,826 3,462,836 3,860,110 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 4,198,830 4,090,320 $ (3,109,600) $ (3,462,836) $ (3,860,110) $ (4,198,830) $ (4,090,320) 138 Table of Contents MANAGEMENT AND BUDGET PURPOSE STATEMENT OBJECTIVES FY 2026 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  Update utility rates for Water and Solid Waste Residential/Commercial  Complete VBC benchmark report 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 27th consecutive year from the Government Finance Officers Association  Explore options for future revenue sources  Monitor cash flow needs for the most strategic bond timing ACCOMPLISHMENTS FY 2025         Updated Development Service Fee study and new rates began July 1, 2025 Updated utility rates for Wastewater and new rates began April 2025 Completed Gilbert and Valley Benchmark Communities (VBC) benchmark reports Completed zero-base budgets for one-third of the Town’s departments Received the Distinguished Budget Presentation Award for the 26th consecutive year from the Government Finance Officers Association Voters approved two adjustments to the stateimposed expenditure limit Mayor and Council adopted new Sales, Use, and Bed Tax rates which began January 1, 2025 Paid off University Building debt 20 years early, saving taxpayers over $15.4 million in interest Org Focus PERFORMANCE MEASURES Maintain High Quality Bond Rating for G.O. (S&P/Fitch/Moody's) BUDGET NOTES Mayor and Council authorized an additional Management and Budget Analyst position midyear FY 2025 to support the Quality of Life initiatives. This FTE will provide Management and Budget with the staffing levels needed to provide adequate assistance for the Capital Improvement Projects (CIP). Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 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 $96.9M $96.9M Use all opportunities Public Safety Retirement System (PSPRS) Percent Funded 87% 88% 90% 91% >90% Zero Based Budget Savings (Cumulative) $9.20M $7.60M $4.40M $3.05M 1/3 Town each Year 139 Table of Contents MANAGEMENT AND BUDGET PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Management and Budget 6.00 6.00 6.00 7.00 7.00 6.00 6.00 6.00 7.00 7.00 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Personnel EXPENSES BY ACTIVITY Management and Budget Total Expenses 875,112 $ Personnel Supplies & Contractual Capital Outlay $ 875,112 $ $ $ 900,209 905,260 $ Budget FY 2025 883,177 17,032 - Actual FY 2023 Total Revenues Total Expenses 900,209 905,260 Actual FY 2024 859,978 15,134 - OPERATING RESULTS Net Operating Result $ Actual FY 2023 EXPENSES BY CATEGORY Total Expenses 875,112 900,209 Actual FY 2024 905,260 1,087,370 944,100 $ 1,087,370 Projected FY 2025 888,030 17,230 $ 944,100 $ Budget FY 2025 Budget FY 2026 928,320 15,780 - 1,068,420 18,950 - 944,100 $ 1,087,370 Projected FY 2025 Budget FY 2026 875,112 900,209 905,260 944,100 (875,112) $ (900,209) $ (905,260) $ (944,100) $ (1,087,370) 140 1,087,370 Table of Contents TOWN CLERK PURPOSE STATEMENT OBJECTIVES FY 2026 The Town Clerk serves the citizens in a courteous impartial manner that promotes confidence and trust, provides all customers with quality service in an efficient and timely manner, and works in harmony with elected officials. The Clerk’s Office prepares council agendas and related documents; records legislative actions; attests official actions of the Council; maintains, protects, preserves official records of the Town; and conducts fair and impartial Town elections in accordance with federal, state, and local laws. Prosperous Community  Collaborate with stakeholders to enhance and implement upgrades to the public records platform  Launch cross-functional training to share knowledge and provide clear guidance to staff  Advance improvements to board and commission recruitment and support processes  Execute the Clerk Department's Project Prioritization initiative to address long-standing projects  Initiate implementation of a centralized, townwide records repository  Finalize and update the Town Records Management Standards and Guidelines Exceptional Built Environment  Support staff development toward Master Municipal Clerks (MMC), Certified Municipal Clerks (CMC) and Election Official Certifications  Train staff on core responsibilities to ensure cross-departmental continuity and support ACCOMPLISHMENTS FY 2025       Successfully conducted the 2024 Election, including candidate seats and voter-approved ballot measures Supported and participated in orientation training for newly elected officials Coordinated development of new document types and retention schedules aligned with records management goals Prioritized records training and policy development in line with Records Management standards Collaborated with stakeholders to support migration of agenda and records management systems Helped facilitate two iterations of the Community Engagement Task Force, leading to new initiatives, subcommittees, and increased community involvement Org Focus BUDGET NOTES Supplies and Contractual expenditures for FY 2026 decrease as a result of one-time election costs being included in the FY 2025 budget. Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Percentage of Public Records Requests Responded to Within 24 Hours 98% 100% 100% 100% 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 2025 Projected FY 2025 Budget FY 2026 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 936,178 $ Actual FY 2023 Personnel Supplies & Contractual Capital Outlay $ 936,178 $ Actual FY 2023 Total Revenues Total Expenses $ 791,789 1,036,930 1,107,410 791,789 $ 1,036,930 $ 1,107,410 Budget FY 2025 Projected FY 2025 Actual FY 2024 700,604 235,574 - OPERATING RESULTS Net Operating Result Actual FY 2024 936,178 EXPENSES BY CATEGORY Total Expenses Actual FY 2023 726,607 65,182 - 743,310 293,620 - 770,820 336,590 - 791,789 $ 1,036,930 $ 1,107,410 Budget FY 2025 Projected FY 2025 Actual FY 2024 $ 867,040 Budget FY 2026 798,530 68,510 - $ 19,626 936,178 59,398 791,789 (916,552) $ (732,391) $ (1,016,930) $ (1,047,410) $ 142 20,000 1,036,930 867,040 60,000 1,107,410 867,040 Budget FY 2026 50,000 867,040 (817,040) Table of Contents LEGAL SERVICES PURPOSE STATEMENT OBJECTIVES FY 2026 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  Implement a digital file retention process to comply with record keeping standards  Implement program overseeing agreements, licenses, easements, etc. on Town right-ofway and Town property ACCOMPLISHMENTS FY 2025      Prosecutors and Victim Advocates continued to support the Domestic Violence, Community Based Prosecution, Veterans Court, and Juvenile crimes programs in an effort to support and protect the community Focused on internal growth by restructuring and updating job titles within the Prosecutor's office to provide more support, cross-training, and opportunities for growth Increased efficiency by reducing time taken to complete internal processes such as disclosure and case entry despite a 50% increase in cases over the past 3 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 2026 due to the purchase of new case management software for the Prosecutor’s Office. The personnel budget has increased due to the addition of one Legal Secretary. PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Per Capita Legal Expenditures (Town Attorney’s Office) $15.13 $16.79 $15.38 $18.07 $18.07 Risk Management Recovery Claims Collections $341,000 $385,000 $600,000 $400,000 N/A Number of Criminal Cases 5,148 5,743 6,250 6,750 N/A 143 Table of Contents LEGAL SERVICES Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 General Counsel Prosecutor 8.25 25.00 9.25 27.00 9.25 29.00 9.25 29.00 9.25 28.00 Total Personnel 33.25 36.25 38.25 38.25 37.25 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 General Counsel Prosecutor 1,775,653 2,853,239 2,046,270 2,901,379 2,150,010 3,331,350 2,257,360 3,472,600 2,369,740 3,995,330 Total Expenses $ 4,628,892 $ 4,947,649 $ 5,481,360 $ 5,729,960 $ 6,365,070 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 4,211,389 417,503 - 4,445,908 456,689 45,052 4,850,860 630,500 - 5,127,040 602,920 - 5,510,770 854,300 - $ 4,628,892 $ 4,947,649 $ 5,481,360 $ 5,729,960 $ 6,365,070 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 16,415 4,628,892 18,023 4,947,649 5,481,360 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 5,729,960 6,365,070 $ (4,612,477) $ (4,929,626) $ (5,481,360) $ (5,729,960) $ (6,365,070) 144 Table of Contents FINANCE AND MANAGEMENT SERVICES PURPOSE STATEMENT OBJECTIVES FY 2026 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 and year-end close processes by leveraging new technologies  Finalize implementation of new Utility Billing System  Finalize implementation of new Payment System  Clean Audit Opinion  Receive Certificate of Achievement for Excellence in Financial Reporting ACCOMPLISHMENTS FY 2025      Recipient of Certificate of Achievement for Excellence in Financial Reporting for the 33rd year from the Government Finance Officers Association Implemented new vendor payment options Improved efficiency in preparing the Annual Audit document, the Annual Comprehensive Financial Report Implemented new Utility Billing System Implemented new Payment System Org Focus BUDGET NOTES Contractual costs have increased in FY 2026 due to an increase in the AZ Department of Revenue software fee and starting an Electronic Payments Initiative to eliminate paper checks. The personnel budget has increased due to the addition of one LTA Grants Coordinator and two LTA Grants Analysts. Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Percentage of Reviewed Taxpayers Brought into Compliance 98% 97% 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 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Accounting Purchasing Tax Compliance 1.00 14.00 7.00 7.00 1.00 14.00 7.00 8.00 1.00 15.00 7.00 8.00 1.00 15.00 7.00 8.00 1.00 15.00 7.00 8.00 Total Personnel 29.00 30.00 31.00 31.00 31.00 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Accounting Purchasing Tax Compliance 264,116 1,725,178 773,758 919,160 273,591 1,835,958 808,187 1,090,573 417,360 2,335,700 816,660 1,290,930 392,170 2,335,460 870,160 1,314,130 303,600 2,983,630 856,630 1,293,040 Total Expenses $ 3,682,212 $ 4,008,309 $ 4,860,650 $ 4,911,920 $ 5,436,900 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 3,234,310 447,902 - 3,278,534 618,242 111,533 3,860,230 1,000,420 - 3,830,850 1,081,070 - 4,383,220 1,053,680 - $ 3,682,212 $ 4,008,309 $ 4,860,650 $ 4,911,920 $ 5,436,900 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 285,414 3,682,212 295,742 4,008,309 220,000 4,860,650 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 4,911,920 387,980 5,436,900 $ (3,396,798) $ (3,712,567) $ (4,640,650) $ (4,691,920) $ (5,048,920) 146 Table of Contents MUNICIPAL COURT PURPOSE STATEMENT OBJECTIVES FY 2026 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. ACCOMPLISHMENTS FY 2025 Prosperous Community  Implement a date forward paperless records environment conforming to Arizona Supreme Court standards  Implement digital fingerprint collection for conviction orders  BUDGET NOTES  Brought on a 5th criminal court judge, a new Judicial Assistant, a new Civil Commissioner and two more public defenders to facilitate justice services Modified court dockets to facilitate greater capacity for domestic violence court and to improve the court's jury trial and general case processing capacity Org Focus The Municipal Court contractual budget for FY 2026 has increased due to the purchase of additional licenses for the FullCourt case management system. No new personnel have been added for FY 2026. Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Average Monthly Percentage of Active Cases Under 90 Days Old 70% 70% 69% 70% >60% Maintain a Case Disposition Rate of 1.00 or Greater 0.99 0.92 0.90 0.95 >1.00 Maintain a Competitive Cost per Disposed Case Relative to Benchmarked Courts $195 $194 $190 $200 $200 PERFORMANCE MEASURES 147 Table of Contents MUNICIPAL COURT Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Municipal Court 32.07 32.07 34.07 34.07 34.07 Total Personnel 32.07 32.07 34.07 34.07 34.07 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Municipal Court 4,157,995 4,196,296 4,625,040 4,676,160 4,679,770 Total Expenses $ 4,157,995 $ 4,196,296 $ 4,625,040 $ 4,676,160 $ 4,679,770 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 3,625,585 532,410 - 3,650,286 546,010 - 4,065,540 559,500 - 3,981,530 694,630 - 4,121,870 557,900 - $ 4,157,995 $ 4,196,296 $ 4,625,040 $ 4,676,160 $ 4,679,770 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 264,523 4,157,995 263,990 4,196,296 225,000 4,625,040 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 260,000 4,676,160 245,000 4,679,770 $ (3,893,472) $ (3,932,306) $ (4,400,040) $ (4,416,160) $ (4,434,770) 148 Table of Contents DEVELOPMENT SERVICES PURPOSE STATEMENT OBJECTIVES FY 2026 Development Services is committed to ensure that the development of Gilbert is exceptionally planned, efficient, safe, and well maintained. Exceptional Built Environment  Adopt 2024 Building Codes  Refresh Land Development Code  Complete onboarding, staff training and application review in line with the Community Preservation Ordinance  Complete annual update of Engineering standards  Complete technical variance process  Complete Park and Ride design ACCOMPLISHMENTS FY 2025      Updated Development Services fees Completed Park and Ride relocation study Adopted Community Preservation Ordinance Created Central Business District Implemented LDC changes based on legislation BUDGET NOTES The FY 2026 budget includes the continuation of two Engineering Inspector LTAs. Org Focus Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Percent of Planning Review Comments Returned on Schedule 69% 88% 85% 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 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 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 2.00 7.52 46.80 14.00 3.50 6.00 2.00 7.52 46.80 14.00 3.50 6.00 78.82 78.82 79.82 79.82 79.82 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 429,106 854,994 5,141,309 1,409,459 437,843 788,303 477,820 716,071 5,350,060 1,451,863 484,291 912,123 399,030 922,760 5,862,560 1,612,130 493,610 935,070 485,960 921,580 5,691,870 1,619,460 502,740 988,290 415,560 983,980 6,112,800 1,632,890 517,030 943,330 $ 9,061,014 $ 9,392,228 $ 10,225,160 $ 10,209,900 $ 10,605,590 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 8,135,480 925,534 - 8,540,505 851,723 - 9,054,720 1,170,440 - 8,853,340 1,356,560 - 9,522,650 1,082,940 - $ 9,061,014 $ 9,392,228 $ 10,225,160 $ 10,209,900 $ 10,605,590 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 5,355,893 9,061,014 4,882,183 9,392,228 3,424,500 10,225,160 3,659,500 10,209,900 6,954,500 10,605,590 $ (3,705,121) $ (4,510,045) $ (6,800,660) $ (6,550,400) $ (3,651,090) 150 Table of Contents POLICE PURPOSE STATEMENT OBJECTIVES FY 2026 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  Complete construction on Gilbert Advocacy Center Phase 1  Begin design of Gilbert Advocacy Center Phase 2 and 3 (MF2491)  Begin design of Public Safety Center Expansion (MF2470)  Begin design of San Tan Police Station (MF2553)  Begin design of Crime Lab (MF2524) ACCOMPLISHMENTS FY 2025        Named 2nd safest city out of the 100 largest US cities Began construction on Phase 1 of the Gilbert Advocacy Center Reached full staffing in the Communications Section Added a Youth Community Engagement Officer as the first step towards improving engagement with Gilbert's youth Secured funding for design and construction of the Advocacy Center (Phase 2 and 3), Public Safety Building expansion, San Tan Police Station, and the Crime Lab Implemented Case Services, an online citizen reporting system Expanded the Patrol based Unmanned Aircraft Systems (UAS) Org Focus BUDGET NOTES The Mayor and Council authorized the addition of three mid-year FTE to assist with Quality-of-Life projects. The FY 2026 personnel budget includes the addition of: (1) Audio Video Forensic Analyst, (2) Police Officer - FVU Detective, (1) Police Officer- Bike Team, (1) Sergeant - CAT, (1) Lieutenant – Patrol, (1) Police Officer – VCU Detective, (4) Police Officers – CAT, (3) Victim Advocate, (1) Victim Advocate Intern, (1) Advocacy Center Assistant Director, (1) MDT Coordinator, (1) Advocacy Center Director, (1) Victim Services Coordinator, (4) Youth and Family Counselors, (2) Administrative Assistants. The Supplies and Contractual increased due to ongoing increases to the overtime budget, and ongoing increases to the jail contractual fees. PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Clearance Rates Compared to National - Violent Crimes 36.9% 51.0% 51.0% 52.0% >41.1% Clearance Rates Compared to National - Property Crimes 18.5% 23.7% 40.0% 42.0% >13.9% Time Between Emergency Call Received to Responder Arrival 4:34 4:40 4:30 4:25 <5:30 Success Rate Answering Emergency 911 Calls Within 15 seconds 94.3% 98.4% 98.5% 98.6% >90.0% Maintain Domestic Violence Recidivism Rate of Less Than 5% 3.1% 2.8% 3.5% 3.0% <5.0% 151 Table of Contents POLICE PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Support Services Office of Professional Stds Patrol Criminal Investigations Special Enforcement Unit 4.00 115.50 21.00 226.10 78.00 43.00 4.00 117.50 22.00 228.10 80.00 43.00 4.00 118.50 22.00 230.10 79.00 43.00 5.00 118.50 23.00 229.10 80.00 44.00 5.00 128.50 23.00 236.10 87.60 44.00 Total Sworn Total Civilian 323.00 164.60 325.00 169.60 327.00 169.60 330.00 169.60 340.00 184.20 Total Personnel 487.60 494.60 496.60 499.60 524.20 EXPENSES BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 1,067,360 13,933,673 7,358,883 31,251,583 13,531,572 7,635,505 1,233,424 19,162,644 6,191,103 32,724,096 14,375,526 8,591,202 1,071,220 18,403,930 4,456,510 34,221,880 15,133,070 8,355,540 6,159,090 19,270,600 6,573,250 35,909,180 16,547,140 8,807,460 5,409,790 19,796,520 5,051,590 38,285,190 16,528,340 9,157,240 $ 74,778,576 $ 82,277,995 $ 81,642,150 $ 93,266,720 $ 94,228,670 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 65,068,824 9,265,310 444,442 66,992,574 13,639,700 1,645,721 67,561,960 12,362,180 1,718,010 78,849,780 12,765,920 1,651,020 81,758,140 11,778,500 692,030 $ 74,778,576 $ 82,277,995 $ 81,642,150 $ 93,266,720 $ 94,228,670 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Total Expenses 3,950,485 74,778,576 4,580,719 82,277,995 3,358,000 81,642,150 4,022,010 93,266,720 3,516,000 94,228,670 Administration Support Services Office of Professional Stds Patrol Criminal Investigations Special Enforcement Unit Total Expenses Total Expenses Net Operating Result $ (70,828,091) $ (77,697,276) $ (78,284,150) $ (89,244,710) $ (90,712,670) 152 Table of Contents FIRE AND RESCUE PURPOSE STATEMENT OBJECTIVES FY 2026 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. Exceptional Built Environment  Develop the design of the fleet maintenance facility within designated timeline  Develop the design of the Fire Administration Building within designated timeline Prosperous Community  Meet all response time and reporting compliance standards for the Ambulance Transportation Division  Implement new Ambulance Transportation rates  Implement Town of Gilbert Core Performance data dashboarding initiatives  Develop a long-term solution to Paramedic training  Develop and enhance promotional training programs  Expand and enhance Community Risk Reduction (CRR) model focused on addressing community needs ACCOMPLISHMENTS FY 2025         Implemented 48/96 schedule, optimizing worklife balance while maintaining operational efficiency Successfully maintained Center for Public Safety Excellence (CPSE) accredited status Graduated 10 new Captains through the Captain's Academy Launched asset and inventory management solution, providing greater accountability and efficiency in resource management Completed Data Governance work, developed a system for dashboarding of response data, and implemented a new inventory software solution Ambulance Transportation Division met all response time and compliance standards Completed FY 2025 within our department budget by filling all vacancies and reducing the number and severity of industrial injuries Launched the Take CHARGE initiative in coordination with Prevention, Operations, and the Office of Communication and Engagement to reduce the incidence of battery fires Org Focus BUDGET NOTES For FY 2026, personnel costs increase as a result of the addition of three Captains and three Engineers. These additional FTE’s will help in reducing the amount of overtime used by the department. When the apparatus for ARU #1 is delivered and counts warrant a new company, these six FTE will be transferred to the ARU. In addition, Council authorized the addition of three mid-year FTE to assist with the Quality of Life projects. One-time expenditures totaling $5,329,000 are authorized for various items such as SCBA’s, turnouts, and new vehicles. Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target 7:34 7:09 6:42 6:42 ≤6:00 7:12 7:02 7:12 7:12 ≤7:20 Code 3 Ambulance response time - <8:59 minutes 96.59% 96.49% 95.00% 96.00% ≥90.00% Code 3 Ambulance response time - <14:59 minutes 100.00% 100.00% 99.60% 100.00% ≥95.00% Code 3 Ambulance response time - <19:59 minutes 100.00% 100.00% 99.92% 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) 153 Table of Contents FIRE AND RESCUE PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Training Operations Prevention and Education 9.00 5.00 221.00 10.00 9.00 6.00 223.00 11.00 9.00 6.00 224.00 11.00 11.00 7.00 224.00 11.00 11.00 7.00 230.00 11.00 Total Personnel 245.00 249.00 250.00 253.00 259.00 EXPENSES BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 3,291,228 1,206,554 41,253,542 1,377,100 1,976,757 1,101,919 41,951,542 1,571,715 1,926,170 1,336,600 47,924,410 1,655,910 7,083,130 1,647,520 44,255,510 1,668,650 2,594,540 1,588,040 50,589,440 1,793,950 $ 47,128,424 $ 46,601,933 $ 52,843,090 $ 54,654,810 $ 56,565,970 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 40,485,569 6,230,039 412,816 38,958,928 6,666,191 976,814 41,435,360 7,804,870 3,602,860 46,302,860 7,629,090 722,860 44,331,820 11,957,150 277,000 $ 47,128,424 $ 46,601,933 $ 52,843,090 $ 54,654,810 $ 56,565,970 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Total Expenses 2,701,521 47,128,424 3,015,035 46,601,933 2,822,000 52,843,090 2,802,100 54,654,810 3,394,500 56,565,970 Administration Training Operations Prevention and Education Total Expenses Total Expenses Net Operating Result $(44,426,903) $(43,586,898) $(50,021,090) $(51,852,710) $(53,171,470) 154 Table of Contents PARKS AND RECREATION PURPOSE STATEMENT OBJECTIVES FY 2026 The Parks and Recreation Department strives to be the department of the future through offering innovative and accessible community programs, special events, and public spaces. As Gilbert continues to grow, Parks and Recreation aims to develop and maintain high quality parks, multi-use paths, pools, recreation centers, and Town facilities to meet the needs of Gilbert's residents and visitors. Prosperous Community  Complete the design of Gilbert Regional Park, Desert Sky Park, and the Riparian Education Center  Receive CAPRA (Commission for Accreditation of Park and Recreation Agencies) re-accreditation Strong Economy  Complete turf reductions in identified areas for water reduction savings Exceptional Built Environment  Complete Cosmo Park renovation project  Replace the irrigation system at Freestone Park  Complete the transition of the Facilities division to the Town Manager's Office ACCOMPLISHMENTS FY 2025         Implemented new programs and events designed to inspire active engagement among teens Completed construction of updates to Water Tower Plaza Completed a partnership with HD South on their new building, aimed at expanding public benefit Renovated the restrooms at Southeast Regional Library and McQueen Park Activity Center Completed and approved the facility master plan and space needs assessment Resealed and repaired parking lots at six parks Replaced carpet at Municipal Building II and painted the exterior of the University Building, South Area Service Center, and North Area Service Center Renovated and repaired budgeted plumbing projects at three Town locations Org Focus BUDGET NOTES The FY 2026 budget includes funding for Cactus Yards graphics and paint, landscaping cost increases, as well as utilities cost increases. The Facilities division has been moved to the Town Manager’s Office as part of a reorg for FY 2026. PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Rentals (Indoor & Outdoor) 18,381 21,344 23,102 23,000 23,000 Attendance (Events & Programs) 609,319 711,416 646,020 715,000 715,000 Social Media (Impressions/Engagements) 7,106,933 7,075,042 5,262,019 6,300,000 6,500,000 /540,504 /328,288 /74,927 /350,000 /400,000 Percent of Satisfaction Ratings Above Average or Excellent on Program and Event Surveys 155 87% 88% 88% 88% 85% Table of Contents PARKS AND RECREATION PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Parks and Open Space Aquatics Recreation Centers Precreation Programs Facilities Maintenance 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 76.36 18.09 43.13 11.74 23.25 15.73 76.36 18.09 43.13 11.74 27.25 15.73 76.36 18.09 43.13 11.74 0.00 Total Personnel 183.05 185.80 186.30 192.30 165.05 EXPENSES BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Parks and Open Space Aquatics Recreation Centers Precreation Programs Facilities Maintenance 1,904,947 10,297,524 1,312,601 6,880,939 1,557,533 6,735,297 1,950,622 12,767,246 1,332,750 8,091,985 1,761,405 8,158,576 2,184,640 13,339,250 1,296,260 7,688,020 1,861,070 9,114,130 2,240,910 13,570,260 1,286,280 7,755,040 1,753,780 8,592,590 2,730,370 14,496,440 1,558,870 8,816,930 2,025,740 - $ 28,688,841 $ 34,062,584 $ 35,483,370 $ 35,198,860 $ 29,628,350 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 12,261,389 16,294,532 132,920 12,994,335 20,454,608 613,641 13,939,680 21,420,690 123,000 14,246,710 20,790,470 161,680 13,939,250 15,579,600 109,500 $ 28,688,841 $ 34,062,584 $ 35,483,370 $ 35,198,860 $ 29,628,350 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Total Expenses 8,327,460 28,688,841 8,984,317 34,062,584 8,115,600 35,483,370 8,106,100 35,198,860 6,610,500 29,628,350 Total Expenses Total Expenses Net Operating Result $(20,361,381) $(25,078,267) $(27,367,770) $(27,092,760) $(23,017,850) 156 Table of Contents ENGINEERING SERVICES PURPOSE STATEMENT OBJECTIVES FY 2026 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 the preemption at all signals  Establish a comprehensive asset management plan for traffic system  Implement ATSPM software and integrate all cameras  Pilot a battery powered flashing red light to activate when the power goes out at intersections  Launch Engineering Performance Metrics dashboards  Implement the technical variance request process  Conduct comprehensive assessment of Engineering Standards BUDGET NOTES FY 2026 supplies and contractual decrease from FY 2025 due to several one-time purchases being included in the FY 2025 budget. ACCOMPLISHMENTS FY 2025        Developed Engineering Strategic Plan Developed and implemented a signal audit procedure Implemented AI software signal timing pilot project with MAG Experienced no serious or fatal crashes and a reduction in total crashes at Lindsay and Williams Field following the Roadway Safety Assessment (RSA) and safety improvements Launched the town-facing CIP project dashboard Implemented a nitrate treatment pilot project Reduced the annual eBuilder license cost by 50% Org Focus Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Percentage of citizen contacts responded to within 24 hours 96% 96% 95% 95% ≥95% Percentage of plan reviews completed within the review period 88% 93% 95% 95% ≥95% Percentage of technical variance requests completed within the review period N/A N/A N/A 90% 90% 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 EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS Total Revenues Total Expenses Net Operating Result Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 3.35 5.25 3.35 5.25 4.10 5.00 4.10 5.00 4.10 5.00 8.60 8.60 9.10 9.10 9.10 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 346,531 704,685 543,985 656,685 779,830 709,230 797,400 659,690 734,920 735,860 $ 1,051,216 $ 1,200,670 $ 1,489,060 $ 1,457,090 $ 1,470,780 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 916,282 134,934 - 956,081 179,771 64,818 1,243,630 207,430 38,000 1,207,180 249,910 - 1,360,560 110,220 - $ 1,051,216 $ 1,200,670 $ 1,489,060 $ 1,457,090 $ 1,470,780 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 3,442 1,051,216 15,655 1,200,670 1,489,060 1,457,090 1,470,780 $ (1,047,774) $ (1,185,015) $ (1,489,060) $ (1,457,090) $ (1,470,780) 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 2026. Roadway and Maintenance Total Operating Revenues $ Total Operating Expenses Operating Income (Loss) 14,108,000 $ 3,859,770 21,065,000 (22,587,080) $ (1,522,080) $ 3,859,770 Transfers In Transfers Out Net Income $ (10,248,230) Non-Operating Revenues (Expenses) Income (Loss) Before Transfers HURF $ (1,522,080) - - (20,228,760) (2,032,190) $ (16,368,990) $ (3,554,270) 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 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 1.00 58.66 1.00 58.66 1.00 58.66 1.00 58.66 1.00 59.66 59.66 59.66 59.66 59.66 60.66 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 6,204,612 19,209,123 7,112,471 20,897,031 8,999,680 20,500,890 8,689,340 19,684,450 10,248,230 22,587,080 $ 25,413,735 $ 28,009,502 $ 29,500,570 $ 28,373,790 $ 32,835,310 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 6,256,368 19,119,891 37,476 6,364,939 21,587,216 57,347 7,159,260 22,083,100 258,210 6,800,370 21,369,820 203,600 7,765,190 24,831,910 238,210 $ 25,413,735 $ 28,009,502 $ 29,500,570 $ 28,373,790 $ 32,835,310 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 35,078,570 83,000 36,333,115 - 33,823,000 - 34,048,000 - 35,173,000 - Total Sources $ 35,161,570 $ 36,333,115 $ 33,823,000 $ 34,048,000 $ 35,173,000 Total Expenses Transfers Out 25,413,735 3,827,925 28,009,502 3,688,314 29,500,570 25,728,871 28,373,790 5,067,264 32,835,310 22,260,950 Total Uses $ 29,241,660 $ 31,697,816 $ 55,229,441 $ 33,441,054 $ 55,096,260 Net Operating Result $ 5,919,910 $ 4,635,299 $(21,406,441) $ PERSONNEL BY DIVISION Roadway and Maintenance HURF Total Personnel EXPENSES BY DIVISION Roadway and Maintenance HURF Total Expenses Total Expenses 162 606,946 $(19,923,260) 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 Table of Contents STREETS PURPOSE STATEMENT OBJECTIVES FY 2026 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 10 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 2025        Maintained a network Pavement Condition Index (PCI) of 72.7 Applied seal coat to 92.5 miles of residential roadway Applied micro-surfacing to 13 miles of arterial roadways Upgraded 410 streetlights to current standards (LRIP) Crack Sealed 100% of all roadways prior to scheduled maintenance Replaced over 32 trees that were lost due to storm damage Replaced over 3,328 non-regulatory signs Org Focus BUDGET NOTES Contractual costs have increased in FY 2026 due to landscape maintenance, pavement maintenance, street light replacements, and increased material costs. Personnel costs have increased due to the addition of one ITS Specialist. Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Network Pavement Condition Index (PCI) 72.6 72.4 72.7 72.0 72.0 Total Pothole Requests Completed Within One Working Day N/A 92.0% 95.0% 90.0% 90.0% Streetlight Repairs Made Within Seven Days 100.0% 98.0% 100.0% 100.0% 100.0% Regulatory Signs Over 10 Years Old Replaced 2,868 703 315 589 589 Total Graffiti Requests Completed Within Two Working Days N/A 81.0% 91.5% 90.0% 90.0% PERFORMANCE MEASURES 165 Table of Contents STREETS PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Streets Maintenance Traffic Control Right of Way Maintenance 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 4.00 24.01 27.66 4.99 59.66 59.66 59.66 59.66 60.66 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 7,205,213 3,786,492 9,884,327 4,425,934 111,769 8,234,580 4,488,839 10,326,854 4,837,621 121,608 10,143,470 3,598,210 9,702,700 4,508,840 1,547,350 10,085,790 3,707,830 9,552,170 4,653,000 375,000 11,507,250 4,343,060 10,507,810 4,929,840 1,547,350 $ 25,413,735 $ 28,009,502 $ 29,500,570 $ 28,373,790 $ 32,835,310 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 6,256,368 19,119,891 37,476 6,364,939 21,587,216 57,347 7,159,260 22,083,100 258,210 6,800,370 21,369,820 203,600 7,765,190 24,831,910 238,210 $ 25,413,735 $ 28,009,502 $ 29,500,570 $ 28,373,790 $ 32,835,310 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 2026. Water Wastewater Solid Waste Residential Solid Waste Commercial Environmental Compliance Total Operating Revenues $ 133,378,840 $ 85,136,000 $ 30,659,700 $ $ Total Operating Expenses (51,345,560) (31,728,655) (26,291,115) $ 82,033,280 $ 53,407,345 - - $ 82,033,280 $ 53,407,345 - 2,029,360 - - - (135,579,870) (72,442,880) (6,243,450) (340,410) (3,435,780) $ (53,546,590) $ (17,006,175) $ (1,874,865) Operating Income (Loss) Non-Operating Revenues (Expenses) Income (Loss) Before Transfers Transfers In Transfers Out Net Income $ 4,368,585 (4,082,965) $ $ 4,368,585 4,505,000 422,035 7,555,000 (3,751,015) $ 3,803,985 $ $ 422,035 81,625 $ $ 3,803,985 368,205 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 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance 140.93 53.50 85.81 8.44 12.59 141.93 53.50 84.13 10.12 15.59 149.93 54.50 86.13 10.12 15.59 148.93 54.50 86.13 10.12 15.59 148.93 55.50 87.13 10.12 16.59 Total Personnel 301.27 305.27 316.27 315.27 318.27 EXPENSES BY DIVISION Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance 31,481,737 21,193,979 18,836,026 2,954,210 2,208,520 37,612,516 22,697,092 20,002,221 3,395,456 2,864,080 51,201,650 29,450,100 23,507,475 3,638,905 3,185,225 41,157,210 27,249,830 22,541,870 3,706,480 3,009,160 51,345,560 31,728,655 26,291,115 4,082,965 3,751,015 $ 76,674,472 $ 86,571,365 $110,983,355 $ 97,664,550 $117,199,310 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 28,130,623 47,993,950 549,899 29,028,664 56,655,437 887,264 34,976,140 75,519,895 487,320 31,751,090 65,491,140 422,320 36,579,690 79,043,920 1,575,700 $ 76,674,472 $ 86,571,365 $110,983,355 $ 97,664,550 $117,199,310 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 134,564,311 2,367,351 157,863,160 3,473,462 195,535,200 2,029,360 204,384,270 2,029,360 261,234,540 2,029,360 Total Sources $136,931,662 $161,336,622 $197,564,560 $206,413,630 $263,263,900 Total Expenses Transfers Out 76,674,472 52,730,989 86,571,365 60,102,948 110,983,355 134,285,830 97,664,550 83,319,870 117,199,310 218,042,390 Total Uses $129,405,461 $146,674,313 $245,269,185 $180,984,420 $335,241,700 Net Operating Result $ $ 14,662,309 $ (47,704,625) $ 25,429,210 $ (71,977,800) Total Expenses Total Expenses 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 2023-2024 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 2023-2024 17% waste diverted by Gilbert customers Source: Valley Benchmark Communities, FY 2023-2024 171 Table of Contents Table of Contents WATER  PURPOSE STATEMENT Provide safe and reliable water to our community through operational resiliency, enhanced customer service, and water resource adequacy. OBJECTIVES FY 2026 ACCOMPLISHMENTS FY 2025    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 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 completed in 2026 and include the majority of the treatment processes for the new plant Continued construction on Gilbert's well drilling program which is scheduled to install eight new drinking water wells by the end of 2025 Water Conservation continues to offer Residential and Non-Residential Grass Removal and Smart Controller rebate programs. Since its launch in 2022, the Smart Controller program has approved 698 rebates. The Grass Removal rebates, introduced in 2023, have facilitated the removal of 341,680 square feet of grass through 332 Residential approved rebates and 53,300 square feet through 6 Non-Residential approved rebates. Based on an estimated savings of 50 gallons per square foot of grass removed, the total projected water savings from the grass removal programs amounts to 19.7 million gallons Org Focus Continued participation in the Verde River Sediment Mitigation Project which will provide Gilbert with additional renewable water resources BUDGET NOTES The FY 2026 budget includes increases for utilities, well infrastructure repair and maintenance, North Water Treatment Plant operating expenses, and Santan Vista Water Treatment Plant operating expenses. It also includes the continuation of two Utility Locator LTAs. Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Peak Day Demand (Million Gallons) 74.3 76.0 72.0 73.5 N/A Daily Average Water Production (Million Gallons) 49.8 52.1 51.8 50.9 N/A Surface to Ground Water Production Ratio 70/30 68/32 76/24 80/20 90/10 Number of Large Water Users Utilizing Waterfluence Platform 315 319 334 340 350 AMI Radio Installations Completed (%) 29% 30% 54% 76% 100% PERFORMANCE MEASURES 173 Table of Contents WATER Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 29.35 51.00 7.38 45.00 8.20 29.35 51.00 8.38 45.00 8.20 32.35 52.00 8.38 49.00 8.20 31.35 52.00 8.38 49.00 8.20 31.35 52.00 8.38 49.00 8.20 Total Personnel 140.93 141.93 149.93 148.93 148.93 EXPENSES BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 2,096,602 13,991,125 6,656,141 7,238,338 1,167,265 332,266 2,371,038 15,324,462 9,478,652 8,750,080 1,294,705 393,579 2,591,330 20,770,360 12,011,170 9,873,920 1,548,060 4,406,810 2,435,590 16,778,570 10,599,630 9,100,870 1,712,450 530,100 2,575,430 22,171,680 12,120,420 8,576,520 1,294,700 4,606,810 $ 31,481,737 $ 37,612,516 $ 51,201,650 $ 41,157,210 $ 51,345,560 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 11,775,584 19,468,914 237,239 11,834,986 25,720,620 56,910 15,639,380 35,312,770 249,500 13,025,990 27,886,500 244,720 15,956,960 35,209,620 178,980 $ 31,481,737 $ 37,612,516 $ 51,201,650 $ 41,157,210 $ 51,345,560 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 68,886,268 161,000 78,894,529 - 105,805,500 - 109,900,570 - 133,378,840 - Total Sources $ 69,047,268 $ 78,894,529 $ 105,805,500 $109,900,570 $133,378,840 Total Expenses Transfers Out 31,481,737 28,386,492 37,612,516 34,527,809 51,201,650 89,221,400 41,157,210 54,434,525 51,345,560 135,579,870 Total Uses $ 59,868,229 $ 72,140,325 $ 140,423,050 $ 95,591,735 $186,925,430 Net Operating Result $ 9,179,039 $ 6,754,204 $ (34,617,550) $ 14,308,835 $ (53,546,590) 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 Exceptional Built Environment  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  Develop a priority-based inspection and cleaning program for Gilbert's wastewater infrastructure, focusing on high-consequence assets to enhance system reliability  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  Conduct wastewater local limits study to support GWRP Phase 4 expansion 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 2025      Performed routine sewer pipeline cleaning to prevent blockages, overflows, and odors for more than 25% of the system Conducted routine inspections equivalent to 15% of the entire sewer system using 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 Completion of the Neely Water Reclamation Facility (WRF) Capital Improvements has modernized biological processes, enhanced tertiary filtration, and introduced various other upgrades, ensuring a foundation for reliable and efficient wastewater treatment Conducted all wastewater flow metering and sampling events to verify flows to wastewater treatment plants, assess system health, and confirm wastewater loading rates for wastewater treatment billing purposes BUDGET NOTES Contractual costs increased in FY 2026 due to maintenance costs at the Greenfield and Neely Treatment Plants. Personnel costs have increased due to the addition of one Lift Station Technician. OBJECTIVES FY 2026 Prosperous Community  Respond to emergency customer contact events within one hour to minimize public health, safety, and environmental hazards Org Focus PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Percent of Sewer System Cleaned 15% 24% 25% 13% 13% Percent of Sewer System Inspected 5% 7% 15% 13% 13% Percent of Available Treatment Capacity Utilized at Neely Treatment Plant 82% 78% 78% 78% <100% Percent of Available Treatment Capacity Utilized at Greenfield Treatment Plant 60% 80% 85% 90% <100% Percent of Total Reclaimed Water Supply Directly Reused by Customers (With Percent Remaining Going to Groundwater Recharge) 34% 43% 43% 43% 40% 175 Table of Contents WASTEWATER Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Collections Plant Operations Reclaimed Quality 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 5.50 26.20 0.00 14.80 8.00 5.50 27.20 0.00 14.80 8.00 Total Personnel 53.50 53.50 54.50 54.50 55.50 EXPENSES BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Collections Plant Operations Reclaimed Quality Non-Departmental 2,037,496 5,355,068 10,043,755 2,868,963 719,652 169,045 2,257,955 5,216,297 10,923,418 3,197,552 871,034 230,836 2,567,320 5,709,340 13,731,350 2,854,190 1,014,070 3,573,830 2,801,480 5,860,870 13,363,920 2,971,570 951,600 1,300,390 2,524,745 6,273,650 14,603,520 3,623,860 929,050 3,773,830 $ 21,193,979 $ 22,697,092 $ 29,450,100 $ 27,249,830 $ 31,728,655 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 5,830,849 15,050,470 312,660 6,312,883 16,216,646 167,563 7,261,990 22,105,540 82,570 6,832,350 20,371,620 45,860 7,737,710 23,864,225 126,720 $ 21,193,979 $ 22,697,092 $ 29,450,100 $ 27,249,830 $ 31,728,655 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 35,994,741 2,089,351 44,264,110 1,973,462 48,661,000 2,029,360 52,711,000 2,029,360 85,136,000 2,029,360 Total Sources $ 38,084,092 $ 46,237,572 $ 50,690,360 $ 54,740,360 $ 87,165,360 Total Expenses Transfers Out 21,193,979 17,475,685 22,697,092 17,922,560 29,450,100 34,532,200 27,249,830 19,977,550 31,728,655 72,442,880 Total Uses $ 38,669,664 $ 40,619,652 $ 63,982,300 $ 47,227,380 $104,171,535 Net Operating Result $ $(13,291,940) $ 7,512,980 $ (17,006,175) PERSONNEL BY ACTIVITY Total Expenses Total Expenses (585,572) $ 5,617,920 176 Table of Contents SOLID WASTE - RESIDENTIAL PURPOSE STATEMENT OBJECTIVES FY 2026 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 curbside service efficiencies near high-density properties  Explore textile diversion from the landfill  Rebalance bulk collection Zones C and D to create operational efficiencies  Explore bulk collection scheduling services  Explore recycling diversion efforts in bulk collection service  Evaluate Total Recordable Incident Rates to find root causes and reduce/mitigate incidents  Evaluate curbside collection zones  Evaluate the conditions and integrity of the containers in use ACCOMPLISHMENTS FY 2025       Implemented three additional drop-off locations for glass recycling which diverted an additional 83 tons of glass from the landfill Collected and diverted 1,386 Christmas trees from the landfill, of which more than 500 were provided to AZ Game and Fish, Gilbert Fire Department, and two animal rescues for repurposed use Rebalanced bulk collection zones A, B, and E to create operational efficiencies Reclassified one Equipment Operator I position to create one Environmental Services Supervisor position Received two first place and one second place awards for Top Drivers in Rear Load and Roll Off at the State SWANA Road-e-o, along with the division receiving the best overall performance award Increased school and HOA presentations by 28% Org Focus BUDGET NOTES The FY 2026 personnel budget includes the addition of: (1) Solid Waste and Recycling Operations and Data Analyst. The Supplies and Contractual budget increased due to the increased costs for transfer station fees, motor vehicle repair and maintenance, and auto parts and supplies. One-time expenditures include the addition of an automated side loader and a small automated side loader vehicle. PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Total Tons of Contained Refuse Collected 86,607 85,254 85,316 89,070 90,000 Total Tons of Recycling Collected (Blue Cans) 18,418 16,978 16,899 17,643 18,000 Recycling Diversion Rate – Residential Contained 17.54% 16.61% 16.53% 16.53% ≥16.67% Total Tons of Uncontained Refuse Collected 17,594 15,563 16,019 16,724 17,000 177 Table of Contents SOLID WASTE - RESIDENTIAL PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Residential Collections Uncontained Collections Recycling Environmental Programs 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 14.30 29.47 19.00 18.36 5.00 15.30 29.47 19.00 18.36 5.00 85.81 84.13 86.13 86.13 87.13 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 1,794,460 9,910,708 2,887,421 3,391,137 684,855 167,445 2,467,513 10,524,970 2,909,473 3,204,181 776,079 120,005 2,916,750 10,677,810 3,101,510 4,110,875 809,550 1,890,980 3,052,540 12,185,050 2,875,720 3,132,910 799,670 495,980 3,399,610 12,477,470 3,104,900 4,492,595 925,560 1,890,980 $ 18,836,026 $ 20,002,221 $ 23,507,475 $ 22,541,870 $ 26,291,115 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 8,350,981 10,485,045 - 8,440,214 11,450,961 111,046 9,196,710 14,255,515 55,250 9,100,860 13,396,010 45,000 9,775,960 15,675,155 840,000 $ 18,836,026 $ 20,002,221 $ 23,507,475 $ 22,541,870 $ 26,291,115 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 20,644,836 92,000 23,275,871 1,500,000 29,271,700 - 29,951,700 - 30,659,700 - Total Sources $ 20,736,836 $ 24,775,871 $ 29,271,700 $ 29,951,700 $ 30,659,700 Total Expenses Transfers Out 18,836,026 3,280,972 20,002,221 3,812,800 23,507,475 6,313,290 22,541,870 5,277,368 26,291,115 6,243,450 Total Uses $ 22,116,998 $ 23,815,021 $ 29,820,765 $ 27,819,238 $ 32,534,565 Net Operating Result $ (1,380,162) $ (549,065) $ 2,132,462 $ (1,874,865) Total Personnel EXPENSES BY ACTIVITY Administration Residential Collections Uncontained Collections Recycling Environmental Programs Non-Departmental Total Expenses Total Expenses 960,850 178 $ Table of Contents SOLID WASTE - COMMERCIAL PURPOSE STATEMENT OBJECTIVES FY 2026 Solid Waste - Commercial Collections provides refuse and recycling collection for commercial businesses within the Town. Exceptional Built Environment  Evaluate new employee FEL and RO training program  Evaluate container inventory and laydown areas  Evaluate the conditions and integrity of the containers in use  Evaluate parts and labor costs associated with customer requests for container modifications  Evaluate customer complaints to find root causes and find solutions to meet their needs ACCOMPLISHMENTS FY 2025      Achieved 75% increase in cold call visits, which resulted in 13 new commercial customers Rebalanced all commercial routes creating operational efficiencies Gained 30+ new commercial customers Serviced 2300+ roll-off containers Audited all delinquent accounts, working with customers to bring their account balances current. As of May 2025, all commercial accounts are current with no past due balance Org Focus BUDGET NOTES There were no FTEs added in FY 2026. The Supplies and Contractual budget increased due to disposal fee costs, increased motorized vehicle repair and maintenance costs, and one-time expenditures for commercial truck scales. PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Tons of Refuse Collected 18,116 18,168 18,081 18,877 19,000 Tons of Cardboard Collected 485 554 560 585 600 Recycling Rate - Diversion 2.60% 2.96% 3.00% 3.00% 3.06% Roll-Off Serviced 3,452 3,411 3,560 3,717 4,100 Roll-off Collections (tons) 15,505 13,617 13,625 14,224 15,000 179 Table of Contents SOLID WASTE - COMMERCIAL PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Commercial Collections Commercial Rolloffs 0.44 6.00 2.00 2.12 6.00 2.00 2.12 6.00 2.00 2.12 6.00 2.00 2.12 6.00 2.00 8.44 10.12 10.12 10.12 10.12 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 66,207 1,924,072 941,301 22,630 212,757 2,219,555 946,270 16,874 294,690 2,124,055 1,000,420 219,740 272,980 2,220,760 1,123,290 89,450 317,540 2,375,805 1,019,880 369,740 $ 2,954,210 $ 3,395,456 $ 3,638,905 $ 3,706,480 $ 4,082,965 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 1,013,174 1,941,036 - 1,183,689 2,211,351 416 1,257,510 2,381,395 - 1,280,840 2,425,640 - 1,328,160 2,754,805 - $ 2,954,210 $ 3,395,456 $ 3,638,905 $ 3,706,480 $ 4,082,965 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 3,623,289 9,000 3,841,706 - 4,292,000 - 4,316,000 - 4,505,000 - Total Sources $ 3,632,289 $ 3,841,706 $ 4,292,000 $ 4,316,000 $ 4,505,000 Total Expenses Transfers Out 2,954,210 633,497 3,395,456 701,422 3,638,905 727,036 3,706,480 714,879 4,082,965 340,410 Total Uses $ 3,587,707 $ 4,096,878 $ 4,365,941 $ 4,421,359 $ 4,423,375 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 44,582 (255,172) $ 180 (73,941) $ (105,359) $ 81,625 Table of Contents ENVIRONMENTAL COMPLIANCE PURPOSE STATEMENT OBJECTIVES FY 2026 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 its 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 2025       Maintained compliance without needing a rate increase Demonstrated fiscal responsibility and effective environmental management Completed annual reporting to the state for our stormwater management program Completed Tier II reporting to the state Cleaned and cleared root intrusions and relined pipes with cured-in-place pipe (CIPP) as an alternative to full pipe replacements, saving the Town over $950,000 Successfully secured grant funding to cover the majority of the Crossroads Pump Station Rehabilitation costs Org Focus BUDGET NOTES The FY 2026 personnel budget includes the addition of: (1) Stormwater Utility Technician. The Supplies and Contractual budget increased due to ongoing increase for street sweeper vehicle repair and maintenance. One-time expenditures include a backhoe and backhoe trailer along with a dump truck. PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Inspect 416 Stormwater Structures Annually (4,992 per year) 4,157 4,992 4,992 4,992 5,000 Collect and Track Household Hazardous Waste Received from Residents (lbs) 593,701 623,052 602,504 625,000 625,000 Clean 7,000 ft of Stormwater Pipe Annually (84,000 per year) 28,110 35,793 84,000 84,000 84,000 Attend 15 Outreach Events Annually 15 15 15 15 15 Complete 160 Internal Facility Inspections Annually 171 183 160 170 160 181 Table of Contents ENVIRONMENTAL COMPLIANCE Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Administration Street Cleaning Storm Water 0.00 6.34 6.25 0.00 6.34 9.25 0.00 6.34 9.25 0.00 6.34 9.25 0.00 6.34 10.25 Total Personnel 12.59 15.59 15.59 15.59 16.59 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 70,242 1,067,717 1,044,625 25,936 85,733 1,095,801 1,664,728 17,818 95,460 1,068,175 1,531,770 489,820 117,220 1,289,700 1,530,610 71,630 96,350 1,191,825 2,073,020 389,820 $ 2,208,520 $ 2,864,080 $ 3,185,225 $ 3,009,160 $ 3,751,015 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 1,160,035 1,048,485 - 1,256,892 1,055,859 551,329 1,620,550 1,464,675 100,000 1,511,050 1,411,370 86,740 1,780,900 1,540,115 430,000 $ 2,208,520 $ 2,864,080 $ 3,185,225 $ 3,009,160 $ 3,751,015 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 5,415,177 16,000 7,586,944 - 7,505,000 - 7,505,000 - 7,555,000 - Total Sources $ 5,431,177 $ 7,586,944 $ 7,505,000 $ 7,505,000 $ 7,555,000 Total Expenses Transfers Out 2,208,520 2,954,343 2,864,080 3,138,357 3,185,225 3,491,904 3,009,160 2,915,548 3,751,015 3,435,780 Total Uses $ 5,162,863 $ 6,002,437 $ 6,677,129 $ 5,924,708 $ 7,186,795 Net Operating Result $ $ 1,584,507 $ $ 1,580,292 $ 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 268,314 182 827,871 368,205 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 Town Manager Fleet Maintenance Self-Insured Trust Board 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 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Fleet Maintenance Health Self Insurance Dental Self Insurance Workers' Compensation General Liability 30.00 0.00 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 33.00 1.00 0.00 1.00 1.00 34.00 1.00 0.00 1.00 1.00 32.00 34.00 36.00 36.00 37.00 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 10,698,596 26,140,688 1,354,226 2,830,620 4,016,721 11,910,320 26,474,526 1,443,979 3,466,427 4,875,069 13,279,150 29,115,320 1,575,000 3,849,290 5,546,900 12,883,800 29,109,390 1,575,000 3,845,470 4,874,870 13,921,820 29,712,440 1,580,000 4,448,280 6,148,130 $ 45,040,851 $ 48,170,321 $ 53,365,660 $ 52,288,530 $ 55,810,670 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 2,947,890 42,092,514 447 3,133,253 44,949,440 87,628 3,876,440 49,215,220 274,000 3,753,660 48,260,870 274,000 4,335,410 51,475,260 - $ 45,040,851 $ 48,170,321 $ 53,365,660 $ 52,288,530 $ 55,810,670 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 45,850,320 2,237,300 48,146,051 1,000,000 52,339,000 - 51,972,000 - 55,937,000 - Total Sources $ 48,087,620 $ 49,146,051 $ 52,339,000 $ 51,972,000 $ 55,937,000 Total Expenses Transfers Out 45,040,851 377,175 48,170,321 364,395 53,365,660 1,631,132 52,288,530 1,305,177 55,810,670 1,612,420 Total Uses $ 45,418,026 $ 48,534,716 $ 54,996,792 $ 53,593,707 $ 57,423,090 Net Operating Result $ 2,669,594 $ $ (2,657,792) $ (1,621,707) $ (1,486,090) Total Personnel EXPENSES BY DIVISION Fleet Maintenance Health Self Insurance Dental Self Insurance Workers' Compensation General Liability Total Expenses Total Expenses 611,335 186 Table of Contents FLEET MAINTENANCE PURPOSE STATEMENT OBJECTIVES FY 2026 To provide vehicle and equipment maintenance, repair, acquisition, get-ready, and end-of life disposition in a cost-effective manner, while ensuring maximum availability for duty and extending vehicle life through a proactive preventative maintenance program. Exceptional Built Environment  Launch the FASTER customer portal to provide customers with a centralized platform for repair requests and increased transparency with customers  Launch a maintenance R&M customer satisfaction survey to assess and enhance service quality  Restructure fleet division staffing by adding strategic leadership levels to expand bandwidth, optimize succession planning, and accelerate employee growth opportunities  Improve technician working conditions at the NASC by installing an awning to provide shelter from weather elements during outdoor maintenance  Enhance team awareness and collaboration by developing a fleet division newsletter that shares critical information and updates  Establish and implement 3-5 Key Performance Indicators (KPIs) to clarify, evaluate, and improve overall fleet performance  Standardize telematic system throughout the Town ACCOMPLISHMENTS FY 2025      Established monthly and/or quarterly departmental meetings, creating a platform for regular information sharing and team engagement Completed CIP projects for new fuel island installation and decommissioning at North Area Service Center (NASC) and awning installation at the South Area Service Center (SASC) fuel island Funded and filled two additional technician positions Identified and presented 'ghost' assets and their financial impact to the executive team, resulting in a 20% reduction of these assets across departments Completed off-cycle benchmarking of Technician positions BUDGET NOTES Contractual costs have increased in FY 2026 due to the cost parts and service bay renovations. The personnel budget has increased due to the addition of one Fleet Superintendent. Org Focus PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Technician Productivity Ratio 69.00% 69.00% 70.00% 70.00% >70.00% Total Number of Work Orders Processed 8,576 7,775 7,814 7,900 >7,700 Scheduled vs Unscheduled Maintenance 68%/32% 26%/74% 31%/69% 35%/65% 70%/30% 1,058 1,098 1,126 1,160 >1,000 Total Number of Vehicles/Equipment Supported 187 Table of Contents FLEET MAINTENANCE Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 30.00 31.00 33.00 33.00 34.00 30.00 31.00 33.00 33.00 34.00 EXPENSES BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Fleet Maintenance 10,698,596 11,910,320 13,279,150 12,883,800 13,921,820 $ 10,698,596 $ 11,910,320 $ 13,279,150 $ 12,883,800 $ 13,921,820 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 2,603,659 8,094,490 447 2,755,566 9,067,126 87,628 3,442,430 9,562,720 274,000 3,344,240 9,265,560 274,000 3,851,130 10,070,690 - $ 10,698,596 $ 11,910,320 $ 13,279,150 $ 12,883,800 $ 13,921,820 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 11,621,128 36,000 12,767,134 - 13,356,000 - 12,936,000 - 13,916,000 - Total Sources $ 11,657,128 $ 12,767,134 $ 13,356,000 $ 12,936,000 $ 13,916,000 Total Expenses Transfers Out 10,698,596 344,155 11,910,320 315,385 13,279,150 331,132 12,883,800 305,177 13,921,820 312,420 Total Uses $ 11,042,751 $ 12,225,705 $ 13,610,282 $ 13,188,977 $ 14,234,240 Net Operating Result $ $ $ PERSONNEL BY ACTIVITY Fleet Maintenance Total Personnel Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses 614,377 541,429 188 (254,282) $ (252,977) $ (318,240) Table of Contents HEALTH SELF INSURANCE PURPOSE STATEMENT OBJECTIVES FY 2026 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  Complete comprehensive Request for Proposal (RFP) for broker services BUDGET NOTES ACCOMPLISHMENTS FY 2025       Rate increases for the Preferred Plan and for the Banner plan were approved for FY 2026. The FY 2026 budget increased due to the increasing cost of claims. Introduction of the (High Deductible Health Plan) HDHP with Health Savings Account Introduction of 3-tier premium structure for Medical/Rx Transitioned enrollment from 3rd party portal into Human Resources Information System (HRIS)/Enterprise Enterprise Resource Planning (EERP) Transitioned Flexible Spending Account (FSA) from calendar to fiscal year Launched preventive MRI benefit Completed an active open enrollment Org Focus PERFORMANCE MEASURES Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Average Total Plan Cost (Expense per Participating Employee per Month) (Industry Average $1,486) $1,388 $1,439 $1,369 $1,437 <$1,486 Average Actual Total Premium per Employee per Month (Industry Average $380) $204 $204 $248 $314 <$380 Average Actual Town Premium Contribution per Employee per Month (Industry Average $958) $1,055 $1,068 $1,163 $1,256 <$958 Health Plan Participants 1,436 1,484 1,486 1,520 N/A Reserve in Excess of Established Incurred but Not Reported (IBNR) Claims $5.14M $3.70M $4.10M $5.90M $8.70M 189 Table of Contents HEALTH SELF INSURANCE PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Health Self Insurance 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 EXPENSES BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Health Self Insurance 26,140,688 26,474,526 29,115,320 29,109,390 29,712,440 $ 26,140,688 $ 26,474,526 $ 29,115,320 $ 29,109,390 $ 29,712,440 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 123,960 26,016,728 - 134,130 26,340,396 - 160,320 28,955,000 - 137,910 28,971,480 - 162,440 29,550,000 - $ 26,140,688 $ 26,474,526 $ 29,115,320 $ 29,109,390 $ 29,712,440 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 24,192,598 1,300 24,842,417 - 27,060,000 - 27,060,000 - 29,740,000 - Total Sources $ 24,193,898 $ 24,842,417 $ 27,060,000 $ 27,060,000 $ 29,740,000 Total Expenses Transfers Out 26,140,688 - 26,474,526 - 29,115,320 - 29,109,390 - 29,712,440 - Total Uses $ 26,140,688 $ 26,474,526 $ 29,115,320 $ 29,109,390 $ 29,712,440 Net Operating Result $ (1,946,790) $ (1,632,109) $ (2,055,320) $ (2,049,390) $ Total Personnel Total Expenses Total Expenses 190 27,560 Table of Contents DENTAL SELF INSURANCE PURPOSE STATEMENT OBJECTIVES FY 2026 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 education around dental health  Maintain minimum fund balance BUDGET NOTES ACCOMPLISHMENTS FY 2025   The contribution rate for dental premiums is shared between the Town of Gilbert and employees. The Town of Gilbert contribution rate for dental premiums is 80% of the total premium (both single and family coverage). Employees pay 20% of the premium. Retirees and COBRA participants are responsible for full premium costs. Sufficient premiums to pay plan expenses Maintained plan with no increase to premiums Org Focus Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target Average Total Plan Cost (Expense per Participating Employee per Month) (Industry Average $62 to $95) $80 $83 $80 $80 <$95 Average Actual Premium per Employee per Month (Industry Average $34) $16 $17 $15 $16 <$34 Average Actual Town Premium Contribution per Employee per Month (Industry Average $42) $67 $62 $61 $61 <$42 Dental Plan Participants 1,443 1,402 1,457 1,430 N/A Reserve in Excess of Established Incurred but Not Reported (IBNR) Claims $1.34M $1.00M $1.00M PERFORMANCE MEASURES 191 $600.00K $380.00K Table of Contents DENTAL SELF INSURANCE PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 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 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 1,354,226 1,443,979 1,575,000 1,575,000 1,580,000 $ 1,354,226 $ 1,443,979 $ 1,575,000 $ 1,575,000 $ 1,580,000 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 1,354,226 - 1,443,979 - 1,575,000 - 1,575,000 - 1,580,000 - $ 1,354,226 $ 1,443,979 $ 1,575,000 $ 1,575,000 $ 1,580,000 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 1,460,073 - 1,447,478 - 1,380,000 - 1,380,000 - 1,030,000 - Total Sources $ 1,460,073 $ 1,447,478 $ 1,380,000 $ 1,380,000 $ 1,030,000 Total Expenses Transfers Out 1,354,226 - 1,443,979 - 1,575,000 - 1,575,000 - 1,580,000 - Total Uses $ 1,354,226 $ 1,443,979 $ 1,575,000 $ 1,575,000 $ 1,580,000 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 105,847 3,499 192 (195,000) $ (195,000) $ (550,000) Table of Contents WORKERS’ COMPENSATION PURPOSE STATEMENT OBJECTIVES FY 2026 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 2025   Reinstated volunteer hours tracking to help reduce tax liability and lower Experience Modification (EMOD) Reduced EMOD from 1.72 to 1.24 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 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target OSHA Recordable Injuries 160 128 131 140 <150 Lost Days Due to Injury 600 570 361 510 <600 PERFORMANCE MEASURES 193 Table of Contents WORKERS’ COMPENSATION PERSONNEL BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Workers' Compensation 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 2,830,620 3,466,427 3,849,290 3,845,470 4,448,280 $ 2,830,620 $ 3,466,427 $ 3,849,290 $ 3,845,470 $ 4,448,280 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 83,600 2,747,020 - 103,898 3,362,529 - 118,790 3,730,500 - 115,260 3,730,210 - 129,710 4,318,570 - $ 2,830,620 $ 3,466,427 $ 3,849,290 $ 3,845,470 $ 4,448,280 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 4,540,908 - 4,003,261 1,000,000 4,650,000 - 5,270,000 - 5,150,000 - Total Sources $ 4,540,908 $ 5,003,261 $ 4,650,000 $ 5,270,000 $ 5,150,000 Total Expenses Transfers Out 2,830,620 33,020 3,466,427 49,010 3,849,290 1,300,000 3,845,470 1,000,000 4,448,280 1,300,000 Total Uses $ 2,863,640 $ 3,515,437 $ 5,149,290 $ 4,845,470 $ 5,748,280 Net Operating Result $ 1,677,268 $ 1,487,824 $ Total Personnel EXPENSES BY ACTIVITY Workers' Compensation Total Expenses EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS 194 (499,290) $ 424,530 $ (598,280) Table of Contents GENERAL LIABILITY PURPOSE STATEMENT OBJECTIVES FY 2026 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. The Risk Management Trust Fund was created in July 2022. Prosperous Community  Identify the necessary reserve amount to adequately fund Risk Management payments annually BUDGET NOTES ACCOMPLISHMENTS FY 2025  Costs for liability insurance have increased for FY 2026. Ensure adequate funding for the Risk Management Trust Fund to pay claims related expenses and meet ARS 11-981 requirements Org Focus PERFORMANCE MEASURES Number of Settlement Payments Made Dollar Value of Settlement Payments Made Number of Other Payments Made related to Settlements (Legal and Other Professional services) Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target 95 96 100 105 N/A $422,265 $547,789 $600,000 $700,000 N/A 152 233 350 375 N/A $392,513 $550,000 $600,000 N/A Dollar Value of Other Payments Made Related to $311,567 Settlements (Legal and Other Professional services) 195 Table of Contents GENERAL LIABILITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 General Liability 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 General Liability 4,016,721 4,875,069 5,546,900 4,874,870 6,148,130 Total Expenses $ 4,016,721 $ 4,875,069 $ 5,546,900 $ 4,874,870 $ 6,148,130 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 136,671 3,880,050 - 139,659 4,735,410 - 154,900 5,392,000 - 156,250 4,718,620 - 192,130 5,956,000 - $ 4,016,721 $ 4,875,069 $ 5,546,900 $ 4,874,870 $ 6,148,130 Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 4,035,613 2,200,000 5,085,761 - 5,893,000 - 5,326,000 - 6,101,000 - Total Sources $ 6,235,613 $ 5,085,761 $ 5,893,000 $ 5,326,000 $ 6,101,000 Total Expenses Transfers Out 4,016,721 - 4,875,069 - 5,546,900 - 4,874,870 - 6,148,130 - Total Uses $ 4,016,721 $ 4,875,069 $ 5,546,900 $ 4,874,870 $ 6,148,130 Net Operating Result $ 2,218,892 $ $ $ $ PERSONNEL BY ACTIVITY EXPENSES BY ACTIVITY EXPENSES BY CATEGORY Personnel Supplies & Contractual Capital Outlay Total Expenses OPERATING RESULTS 210,692 196 346,100 451,130 (47,130) 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, 2025 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 $ 54,385,450 9,018,355 511,561 103,835,798 45,203,531 1,193,947 2,067,739 16,687,565 484,660 Total Fund Balance $ 233,388,606 Based on budgeted revenues and expenditures for FY 2026, 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 $ 8,767,160 7,268,465 511,561 60,125,188 4,736,381 13,447 812,739 9,826,925 420,160 Total Fund Balance $ 92,482,026 200 Table of Contents REPLACEMENT FUNDS GENERAL REPLACEMENT FUND Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 1,104,546 32,926,450 2,152,315 22,300,000 200,000 11,100,000 1,000,000 11,100,000 200,000 12,300,000 Total Sources $ 34,030,996 $ 24,452,315 $ 11,300,000 $ 12,100,000 $ 12,500,000 Total Expenses Transfers Out 6,011,065 8,644,741 9,323,096 3,591,509 21,048,150 39,011,148 9,201,230 7,533,185 17,267,690 40,850,600 Total Uses $ 14,655,806 $ 12,914,605 $ 60,059,298 $ 16,734,415 $ 58,118,290 Net Operating Result $ 19,375,190 $ 11,537,710 $ (48,759,298) $ (4,634,415) $ (45,618,290) STREETS REPLACEMENT FUND Actual FY 2023 Actual FY 2024 Total Revenues Transfers In Total Sources 193,499 670,000 $ Total Expenses Transfers Out 863,499 Budget FY 2025 311,394 670,000 $ 98,324 - 981,394 Projected FY 2025 50,000 670,000 $ 246,733 - 720,000 Budget FY 2026 50,000 670,000 $ 1,356,180 - 720,000 50,000 670,000 $ 504,290 - 720,000 2,469,890 - Total Uses $ 98,324 $ 246,733 $ 1,356,180 $ 504,290 $ Net Operating Result $ 765,175 $ 734,661 $ (636,180) $ 215,710 $ (1,749,890) Actual FY 2023 AMBULANCE SERVICE REPLACEMENT FUND Total Revenues Transfers In Total Sources Actual FY 2024 5,321 350,000 $ Total Expenses Transfers Out 355,321 Budget FY 2025 7,014 300,000 $ 307,014 591,239 - Projected FY 2025 200,000 $ 648 - 200,000 Budget FY 2026 200,000 $ 892,000 - 200,000 2,469,890 300,000 $ 1,800 - 300,000 300,000 - Total Uses $ 591,239 $ 648 $ 892,000 $ 1,800 $ 300,000 Net Operating Result $ (235,918) $ 306,366 $ (692,000) $ 198,200 $ - WATER REPLACEMENT FUND Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 2,284,866 16,038,098 3,230,590 17,214,722 500,000 41,815,000 1,000,000 40,022,000 500,000 41,806,550 Total Sources $ 18,322,964 $ 20,445,312 $ 42,315,000 $ 41,022,000 $ 42,306,550 Total Expenses Transfers Out 149,151 11,015,289 26,979 29,054,467 3,110,300 84,590,385 180,300 30,363,508 4,513,000 81,504,160 Total Uses $ 11,164,440 $ 29,081,446 $ 87,700,685 $ 30,543,808 $ 86,017,160 Net Operating Result $ $ (8,636,134) $ (45,385,685) $ 10,478,192 $ (43,710,610) 7,158,524 201 Table of Contents REPLACEMENT FUNDS WASTEWATER REPLACEMENT FUND Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 1,529,320 14,400,000 2,076,113 14,400,000 200,000 16,400,000 500,000 16,400,000 200,000 40,000,000 Total Sources $ 15,929,320 $ 16,476,113 $ 16,600,000 $ 16,900,000 $ 40,200,000 Total Expenses Transfers Out 1,091,766 21,219,104 606,771 20,330,569 4,612,060 57,863,231 4,553,810 13,025,789 7,727,250 72,939,900 Total Uses $ 22,310,870 $ 20,937,340 $ 62,475,291 $ 17,579,599 $ 80,667,150 Net Operating Result $ (6,381,550) $ (4,461,227) $ (45,875,291) $ SOLID WASTE RES REPLACEMENT FUND Actual FY 2023 Actual FY 2024 Budget FY 2025 Total Revenues Transfers In 103,574 1,500,000 109,714 1,500,000 8,000 2,750,000 Total Sources $ Total Expenses Transfers Out 1,603,574 $ 418,686 - 1,609,714 $ 2,596,647 - 2,758,000 Projected FY 2025 $ $ 418,686 $ 2,596,647 Net Operating Result $ 1,184,888 $ (986,933) $ (1,566,500) $ Actual FY 2023 SOLID WASTE COMM REPLACEMENT FUND Total Revenues Transfers In Total Sources Actual FY 2024 44,309 400,000 $ Total Expenses Transfers Out 444,309 $ 356,316 - 492,359 $ Budget FY 2025 62,359 430,000 367,889 - 435,000 $ 3,704,000 $ 300,000 - 4,188,500 (946,000) $ (1,180,500) Budget FY 2026 10,000 430,000 $ 3,008,000 4,188,500 - Projected FY 2025 5,000 430,000 $ 2,758,000 8,000 3,000,000 3,704,000 - Total Uses 4,324,500 Budget FY 2026 8,000 2,750,000 4,324,500 $ (679,599) $ (40,467,150) 440,000 5,000 $ 100,000 - 5,000 1,260,000 - Total Uses $ 356,316 $ 367,889 $ 300,000 $ 100,000 $ Net Operating Result $ 87,993 $ 124,470 $ 135,000 $ 340,000 $ (1,255,000) ENVIRO COMPLIANCE REPLACEMENT FUND Actual FY 2023 Actual FY 2024 Budget FY 2025 Total Revenues Transfers In 286,750 2,500,000 520,558 2,604,095 20,000 2,500,000 Total Sources $ Total Expenses Transfers Out 2,786,750 $ 20,400 15,001 3,124,653 $ 88,895 82,074 Total Uses $ 35,401 $ 170,969 Net Operating Result $ 2,751,349 $ 2,953,684 202 2,520,000 Projected FY 2025 788,000 6,495,271 $ 7,283,271 Budget FY 2026 20,000 2,500,000 $ 2,520,000 1,260,000 20,000 2,500,000 $ 788,000 504,066 2,520,000 1,805,000 7,575,640 $ 1,292,066 $ 9,380,640 $ (4,763,271) $ 1,227,934 $ (6,860,640) Table of Contents REPLACEMENT FUNDS Actual FY 2023 FLEET MAINTENANCE REPLACEMENT FUND Total Revenues Transfers In Total Sources Actual FY 2024 33,686 300,000 $ Total Expenses Transfers Out 333,686 Budget FY 2025 64,099 300,000 $ 252,118 218,674 364,099 3,500 300,000 $ 15,986 675,707 Total Uses $ 470,792 Net Operating Result $ (137,106) $ $ 691,693 Projected FY 2025 303,500 3,500 300,000 $ 213,000 1,107,330 $ 1,320,330 303,500 3,500 300,000 $ 138,000 437,295 $ (327,594) $ (1,016,830) $ 203 Budget FY 2026 575,295 303,500 368,000 - $ 368,000 (271,795) $ (64,500) 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 the unrestricted 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, 2026, based on the anticipated revenue and expenditures, including transfers, for FY 2026. Estimated Estimated Starting Ending Balance Revenue Expense Balance Grants $ 10,640 53,364,610 53,344,070 $ 31,180 CDBG/HOME $ 23,983 2,689,180 2,689,190 $ 23,973 Street Light Improvement $ (81,651) 2,229,680 2,229,680 $ (81,651) Parkway Improvement $ 101,496 1,259,800 1,309,500 $ 51,796 Police Impound $ 89,928 250,000 265,040 $ 74,888 Ambulance Service $ 978,071 7,900,000 7,017,530 $ 1,860,541 Other Special Revenue $ 5,907,279 3,897,380 7,485,800 $ 2,318,859 Traffic Signal SDF $ 14,838,481 1,215,000 14,846,410 $ 1,207,071 Police SDF $ 3,403,896 2,300,000 5,703,200 $ 696 Fire SDF $ (7,324,689) 1,500,000 2,366,090 $ (8,190,779) 14,795,822 Parks and Recreation SDF $ 45,648,592 7,050,000 37,902,770 $ Road Maintenance SDF $ 13,309,771 4,020,000 30,812,130 $ (13,482,359) Water SDF $ 6,321,360 36,000,000 49,334,700 $ Water Resource Fee $ (12,194,719) 3,500,000 1,343,630 $ (10,038,349) Wastewater SDF - Neely $ 2,063,362 460,000 2,511,370 $ 11,992 Wastewater SDF - Greenfield $ 4,437,804 2,020,000 14,081,230 $ (7,623,426) 208 (7,013,340) Table of Contents SPECIAL REVENUE FUNDS Actual FY 2023 Actual FY 2024 Budget FY 2025 Total Revenues Transfers In 2,631,120 14,000 4,548,687 - 58,112,870 - 9,826,200 - 53,364,610 - Total Sources $ 2,645,120 $ 4,548,687 $ 58,112,870 $ 9,826,200 $ 53,364,610 Total Expenses Transfers Out 1,948,976 606,315 1,399,811 3,227,839 27,332,300 30,780,571 6,192,066 3,633,939 27,267,450 26,076,620 Total Uses $ 2,555,291 $ 4,627,650 $ 58,112,871 $ 9,826,005 $ 53,344,070 Net Operating Result $ $ GRANTS 89,829 (78,963) $ Projected FY 2025 (1) $ Budget FY 2026 195 CDBG/HOME FUNDS Actual FY 2023 Actual FY 2024 Budget FY 2025 Total Revenues Transfers In 1,554,716 - 1,844,631 - 4,557,720 - 2,196,910 - Total Sources $ 1,554,716 $ 1,844,631 4,557,720 $ 2,196,910 Total Expenses Transfers Out 1,449,591 108,041 1,558,705 276,791 2,192,490 2,365,232 2,192,420 4,488 Total Uses $ 1,557,632 $ 1,835,496 4,557,722 $ 2,196,908 Net Operating Result $ (2,916) $ 9,135 $ $ $ Projected FY 2025 (2) $ 2 Actual FY 2023 Actual FY 2024 Budget FY 2025 Total Revenues Transfers In 3,007,104 - 2,862,310 - 3,316,730 - 3,316,730 - Total Sources $ 3,007,104 $ 2,862,310 3,316,730 $ 3,316,730 Total Expenses Transfers Out 2,917,850 - 3,250,392 - 3,359,670 - 3,300,760 - Total Uses $ 2,917,850 $ 3,250,392 3,359,670 $ 3,300,760 Net Operating Result $ $ Actual FY 2023 POLICE IMPOUND Total Revenues Transfers In Total Sources 89,254 Total Expenses Transfers Out 202,018 (388,082) $ Actual FY 2024 102,018 100,000 $ $ Budget FY 2025 125,078 75,000 $ 175,915 19,600 200,078 176,590 21,377 $ 195,515 $ 197,967 $ Net Operating Result $ 6,503 $ 2,111 $ 252,510 15,970 $ 250,000 2,689,180 1,478,140 1,211,050 $ 2,689,190 $ (10) Budget FY 2026 3,489,480 - $ 3,489,480 3,539,180 - $ 3,539,180 $ (49,700) Budget FY 2026 100,000 150,000 222,510 30,000 Total Uses 209 250,000 $ Projected FY 2025 100,000 150,000 $ 2,689,180 - Projected FY 2025 (42,940) $ 20,540 Budget FY 2026 SPECIAL DISTRICTS $ $ 100,000 150,000 $ 177,350 30,000 250,000 235,040 30,000 $ 207,350 $ 265,040 (2,510) $ 42,650 $ (15,040) Table of Contents SPECIAL REVENUE FUNDS AMBULANCE SERVICE Actual FY 2023 Actual FY 2024 Budget FY 2025 Total Revenues Transfers In 6,042,229 47,000 5,680,236 - 6,935,000 - 6,200,000 - Total Sources $ 6,089,229 $ 5,680,236 6,935,000 $ 6,200,000 Total Expenses Transfers Out 5,306,349 757,564 5,324,529 727,464 6,625,420 620,000 5,816,480 620,000 Total Uses $ 6,063,913 $ 6,051,993 7,245,420 $ 6,436,480 Net Operating Result $ $ 25,316 $ $ (371,757) $ Projected FY 2025 (310,420) $ Budget FY 2026 7,900,000 $ 7,900,000 6,297,530 720,000 $ 7,017,530 (236,480) $ 882,470 OTHER SPECIAL REVENUE Actual FY 2023 Actual FY 2024 Budget FY 2025 Total Revenues Transfers In 3,288,149 - 3,205,010 - 3,922,380 - 2,372,160 - Total Sources $ 3,288,149 $ 3,205,010 3,922,380 $ 2,372,160 Total Expenses Transfers Out 1,535,359 - 2,163,060 1,963,941 5,204,570 1,479,000 2,631,350 37,394 Total Uses $ 1,535,359 $ 4,127,001 6,683,570 $ 2,668,744 Net Operating Result $ 1,752,790 $ SYSTEM DEVELOPMENT FEES Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 26,962,685 5,000,000 28,964,067 20,000,000 22,005,000 15,000,000 28,611,000 15,000,000 28,065,000 30,000,000 Total Sources $ 31,962,685 $ 48,964,067 $ 37,005,000 $ 43,611,000 $ 58,065,000 Total Expenses Transfers Out 387,650 27,713,695 107,676 39,717,352 229,660 139,510,392 229,660 30,235,372 984,030 157,917,500 Total Uses $ 28,101,345 $ 39,825,028 $ 139,740,052 $ 30,465,032 $ 158,901,530 Net Operating Result $ 3,861,340 $ 9,139,039 $(102,735,052) $ 13,145,968 $(100,836,530) $ $ (921,991) $ 210 Projected FY 2025 (2,761,190) $ Budget FY 2026 3,897,380 $ 3,897,380 5,876,940 1,608,860 $ 7,485,800 (296,584) $ (3,588,420) 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 2026 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  Onboard 5 new CIP positions for Quality of Life projects  Complete construction on bridge phase of Ocotillo Rd - Greenfield to Higley (ST0540)  Complete phase 1 of the Advocacy Center (MF2490)  Determine funding initiative for transportation projects beyond FY 2028  Establish a unified professional project management framework  Complete CIP branding initiative  Complete CIP mapping project ACCOMPLISHMENTS FY 2025       Completed the CIP Strategic Plan Began construction on the Advocacy Center (MF2490) Began construction on bridge phase of Ocotillo Rd - Greenfield to Higley (ST0540) Reached 60% design on GMP5 of North Water Treatment Plant (NWTP) Expansion and Reconstruction (WA1589) Received approval from Council for Quality of Life Initiative Completed 27 projects Org Focus BUDGET NOTES The Mayor and Council authorized six additional positions mid-year FY 2025 to support the Quality of Life initiatives. Positions authorized include an Assistant CIP Manager, four Project Managers, and a Project Supervisor. In addition, a CIP Acquisition Coordinator was approved through the budget process. These FTE will provide the CIP department with the staffing levels needed to provide adequate oversight of the Capital Improvement Projects (CIP). Actual FY 2023 Actual FY 2024 Projected FY 2025 Expected FY 2026 Target New Projects Scoped and Cost Estimated 82 63 24 60 As Needed New Contracts Issued 80 151 138 120 As Needed Total Investment in Capital Projects (in Millions) $120 $160 $329 $345 $300 Manage Active Projects 155 129 150 231 As Needed PERFORMANCE MEASURES 213 Table of Contents OTHER CAPITAL FUNDS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Capital Projects Admin 17.90 19.90 20.40 26.40 27.40 Total Personnel 17.90 19.90 20.40 26.40 27.40 EXPENSES BY ACTIVITY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Capital Projects Admin CIP Contingency MPC - Water System Redevelopment CIP Streets CIP Traffic Control CIP Parks and Recreation CIP Municipal Facilities CIP Water CIP Wastewater CIP Storm Water CIP 2,511,864 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 3,040,613 98,309,127 8,038,691 49,210,761 5,817,295 8,221,177 24,717,868 27,181,364 21,823,478 305,270 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 3,395,370 154,294 1,212,056 50,056,446 8,628,341 12,516,658 6,707,456 133,813,969 13,653,622 10,805,829 4,988,750 100,000,000 7,538,430 83,269,250 399,735,210 34,367,610 257,464,830 98,111,830 644,358,490 133,750,110 14,772,910 $136,331,093 $ 246,665,644 $ 1,692,802,765 $ 240,944,041 $ 1,778,357,420 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 2,291,159 2,994,292 131,045,642 2,758,762 2,542,738 241,364,144 3,386,400 121,946,675 1,567,469,690 3,100,490 1,343,398 236,500,152 4,712,810 112,042,960 1,661,601,650 Total Expenses $136,331,093 $ 246,665,644 $ 1,692,802,765 $ 240,944,041 $ 1,778,357,420 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 43,015,128 85,804,612 60,550,712 145,315,904 441,392,430 1,020,349,330 15,014,370 237,394,377 933,866,750 1,665,830,240 Total Sources $128,819,740 $ 205,866,616 $ 1,461,741,760 $ 252,408,747 $ 2,599,696,990 Total Expenses Transfers Out 136,331,093 29,702,319 246,665,644 68,165,199 1,692,802,765 540,980,274 240,944,041 184,084,131 1,778,357,420 1,078,376,520 Total Uses $166,033,412 $ 314,830,843 $ 2,233,783,039 $ 425,028,172 $ 2,856,733,940 Net Operating Result $ (37,213,672) $(108,964,227) $ (772,041,279) $(172,619,425) $ (257,036,950) 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 2026 projects. Following each summary and map, descriptions of each project that are included in the FY 2026 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 2026 - 2035 Capital Improvement Plan was adopted on June 10, 2025. Only the first year of the plan (FY 2026) 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 2026 are found in the pages that follow. Capital Expenses (1,000s): Streets Improvements Total $ 1,506,441 Prior Years $ 128,765 FY 2026 $ FY 2027 399,735 $ 35,976 FY 2028 $ 538,593 FY 2029 $ 209,943 FY 2030 $ 37,289 Years 6-10 Beyond 10 $ $ 156,140 - Traffic Control Improvements 175,238 15,168 34,368 8,609 29,832 12,378 24,801 50,082 - Municipal Facilities Improvements 753,482 14,190 98,113 87,168 257,313 99,934 15,896 88,847 92,021 Redevelopment Improvements 262,134 15,784 83,270 45,333 69,549 6,582 325 41,291 - Storm Water Improvements 76,310 11,288 14,774 1,540 34,376 14,332 - - - 1,954,601 358,341 651,898 104,302 67,042 40,351 52,079 680,588 - 716,907 80,071 133,750 148,656 160,995 23,929 35,330 121,759 12,417 1,477,677 22,433 257,466 236,662 15,484 47,711 119,413 618,822 159,686 646,040 $ 1,673,374 668,246 $ 1,173,184 285,133 $ 1,757,529 Water Improvements Wastewater Improvements Parks and Recreation Improvements Total Capital Expenses $ 6,922,790 $ $ 217 $ 455,160 $ $ 264,124 Table of Contents CAPITAL IMPROVEMENT PLAN SUMMARY Capital Sources: (1,000s) Total 2001 GO Bonds 02-03 Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 6-10 Beyond 10 1 1 - - - - - - 2007 GO Bonds 08 2,219 2,219 - - - - - - - 2017 GO Bonds 14,465 14,465 - - - - - - - 2022 GO Bonds (Transport) 527,460 93,348 399,251 34,861 - - - - - 26/28 Potential Street Bonds 1,046,389 - - - 599,401 171,980 81,269 193,739 - 30/32 Potential Parks Bonds 487,132 - - - - - - 487,132 - 13 13 - - - - - - - 2016 WRMPC Bonds (SDF) 1,166 1,166 - - - - - - - 2022 WRMPC (Water SDF) 175,654 86,202 89,452 - - - - - - 2022 WRMPC (Water) 160,710 58,985 101,725 - - - - - - 2022 WRMPC (WR SDF) 12,906 - 5,506 7,400 - - - - - 2022 WRMPC (Water R&R) 352,064 150,089 201,975 - - - - - - 2027 WRMPC (Water) 33,365 - 23,036 1,062 6,263 - 3,004 - - 2007 WRMPC Bonds 2027 WRMPC (WW SDF) 139,463 - 10,717 74,670 54,076 - - - - 2027 WRMPC (Water R&R) 80,752 - 65,067 15,685 - - - - - WRMPC - Intergov Contrib 4,024 236 3,788 - - - - - - Potential WRMPC (WR SDF) 37,897 - - 23,425 14,472 - - - - 2027 PFMPC Bonds 512,517 - 122,029 152,315 109,633 121,996 6,544 - - PFMPC - Potential Bonds 37,500 - - 3,500 34,000 - - - - Intergovernmental 42,949 13,378 29,571 - - - - - - Maricopa County 1,410 - 1,410 - - - - - - State Funds 7,900 7,900 - - - - - - State Grant 3,000 173 2,827 - - - - - - Federal Funds 26,886 7,046 19,840 - - - - - - Federal Grant 3,867 190 3,677 - - - - - - CDBG 2,760 141 1,211 351 - 325 325 407 - MAG RTP Arterial Fund 14,359 7,609 6,750 - - - - - - MAG Revolving Fund 13,993 7,440 6,553 - - - - - - Potential MAG Extension 77,632 - - - 41,470 36,162 - - - Developer Contribution 38,825 2,950 94 17,540 15,238 - 3,003 - - Salt River Project 19 19 - - - - - - - City of Chandler 4,023 - - - 2,796 1,227 - - - City of Mesa 46,684 - - 3,500 43,184 - - - - CIP Outside Sources 11,331 31 3,855 1,242 - - - 6,203 - 2,141 (1,995) 2,335 - 1,801 - - - - General Repl Fund CIP O/S Revolving Fund 287,782 8,173 40,852 48,304 10,667 5,203 20,525 65,173 88,885 Water Repl Fund 624,884 21,536 76,914 15,336 22,830 10,005 21,481 456,782 - Wastewater Repl Fund 362,223 64,551 72,939 36,698 57,889 15,051 18,612 84,066 12,417 Env. Compliance Repl Fund 21,142 603 7,577 - 4,363 8,599 - - - Fleet Repl Fund 1,339 1,339 - - - - - - - General Fund (CIP) 183,910 91 73,265 45,736 20,400 18,062 15,826 10,530 - General Fund 160,687 19,392 36,852 6,644 2,028 206 4,288 88,141 3,136 Water Fund 278,398 13,575 81,076 33,500 27,430 29,000 5,357 88,460 - Wastewater Fund 93,946 7,425 30,150 12,309 5,823 8,878 6,412 22,949 - Solid Waste - Residential 2,835 1,588 783 464 - - - - - Solid Waste - Commercial 284 19 7 258 - - - - - Roadway and Maint. Fund 67,501 6,946 19,559 4,463 10,318 8,504 3,362 14,349 - 34 22 12 - - - - - - Env. Compliance Fund 9,728 267 256 1,602 1,870 5,733 - - - Future Growth Funding 178,320 - - 1,382 - 463 61,723 114,752 - Police SDF 31,131 - 4,674 756 25,682 - - 19 - Fire SDF 5,696 1,009 491 1,980 19 2,178 - 19 - Park SDF 102,623 2,051 35,054 55,062 19 - 10,418 19 - Roads SDF 67,175 10,952 30,812 767 16,844 4,205 21 3,574 - Fleet Fund Signal SDF 46,121 2,326 14,846 7,227 5,736 850 3,980 11,156 Water SDF 145,251 2,144 32,009 - 19 - 16,000 95,079 - Water Resources SDF 50,320 18,605 - 18,613 6,551 6,533 - 18 - Greenfield Wastewater SDF 46,586 10,384 10,457 5,809 15,957 - - 3,979 - Neely Wastewater SDF 37,706 1,315 2,511 3,509 16,405 - 2,983 10,983 - Private Fund 32,276 - - 32,276 - - - - - 30 30 - - - - - - - Unidentified 159,686 - - - - - - - 159,686 Miscellaneous 1,700 91 1,609 - - - - - - 668,246 $ 1,173,184 $ 455,160 285,133 $ 1,757,529 Investment Income Total Sources $ 6,922,790 $ 646,040 $ 1,673,374 $ 218 $ $ 264,124 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 2027-2030 expense operating impacts are shown by project type below. There are no operating impacts shown in FY 2026 as these costs are included in the departmental operating budgets. Operation and Maintenance Impact (1,000s): FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Total Streets Improvements - 38 38 38 38 Traffic Control Improvements - - 1 1 1 152 3 Municipal Facilities Improvements - 3,266 6,028 7,284 17,698 34,276 Redevelopment Improvements - - - - 225 225 Storm Water Improvements - - - - - - Water Improvements - 436 2,357 2,357 2,357 7,507 Wastew ater Improvements - 378 627 640 1,046 2,691 Parks and Recreation Improvements - 414 6,166 6,166 6,564 19,309 - $ 4,532 $ 15,217 $ 16,486 $ 27,929 $ 64,164 FY 2029 FY 2030 Total Net Additional Operating Cost $ The operating impacts by expense type and anticipated revenue are shown below: By Expense Category Operation and Maintenance Impact (1,000s): FY 2026 FY 2027 FY 2028 Personnel - 2,704 6,160 6,416 12,490 27,769 Contractual Services - 571 4,164 4,571 7,187 16,493 Supplies - 826 3,627 4,041 6,415 14,910 Utilities - 431 1,266 1,458 1,837 4,992 Insurance - - - - - - Total O&M Impact $ - $ 4,532 $ 15,217 $ 16,486 $ 27,929 $ 64,164 Total Revenue $ - $ $ $ $ $ - Operating Impacts by Project Type 220 - - - - Table of Contents 221 Table of Contents Total Budget (1,000's) Project # Project Name 2001 GO Bonds 02-03 PR0850 Santan Vista Trail Imp Phase 3 Total 2001 GO Bonds 02-03 2007 GO Bonds 08 ST0540 Ocotillo Rd - Greenfield to Higley ST0980 Higley Rd - Riggs to Stacey Total 2007 GO Bonds 08 2007 WRMPC Bonds WA0880 Site 32 Well Total 2007 WRMPC 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 ST1140 Lindsay Rd - Queen Creek to Ocotillo ST1170 Lindsay Rd - Pecos to SR202 ST1320 Elliot and Gilbert 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 2022 GO Bonds (Transport) PR1314 Marathon Trail Crossing at Pecos PR1315 Marathon Trail Crossing at Higley PR1316 Heritage Trail Crossing at Guadalupe PR1317 San Tan Vista Trail Crossing at Pecos PR1318 Heritage Trail Crossing at Lindsay PR1319 Marathon Trail at Power and Guadalupe PR1340 Gilbert Road Multiuse Path 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 RD2269 Water Tower Way - Core Phase 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 ST1800 Cooper Rd - Encinas to Baseline ST1840 Cooley Station Transit Center ST1870 McQueen and Elliot Intersection ST1910 McQueen and Guadalupe Intersection ST1960 Market and Williams Field Intersection ST1970 Val Vista and Mercy Intersection ST2000 Power and Pecos Intersection ST2010 Higley and Queen Creek Intersection ST2105 School Safety and Congestion Improve ST2115 Porter Acres Improvements ST2116 Melody and Pioneer Improvements 222 Prior Years FY 2026 FY 2027 $ 1 1 $ 1 1 $ - $ - $ 246 1,973 2,219 $ 246 1,973 2,219 $ - $ - $ 13 13 $ 13 13 $ - $ - $ 1,166 1,166 $ 1,166 1,166 $ - $ - 24 1,806 1,404 4,819 66 210 554 5,501 81 14,465 $ 24 1,806 1,404 4,819 66 210 554 5,501 81 14,465 $ - $ - $ 1,550 1,453 1,200 782 538 2,921 2,084 5,732 9,493 8,129 11,782 49,017 3,898 12,499 40 94,937 13,098 36,024 13,878 10,992 568 19 2,335 20,473 84,134 5,014 14,202 2,586 10,465 12,966 1,998 1,688 3,065 5,685 6 15,132 6,030 4 53 34 27 464 89 5,278 249 2,798 23 15 22,417 16,560 1,243 179 18 17 56 1,404 8,935 5,014 412 2,586 127 110 339 6 424 1,550 1,449 1,147 748 511 2,921 2,084 5,268 9,404 2,851 11,533 46,219 3,875 299 25 72,520 13,098 19,464 12,635 10,813 550 2 2,279 19,069 55,603 13,790 10,465 12,966 1,871 1,578 5,346 15,132 5,606 12,200 19,596 3,065 - Table of Contents FY 2028 FY 2029 $ - FY 2030 $ - $ - $ FY 2031 $ - $ - - $ $ - $ - FY 2032 $ - $ - - $ $ - $ - FY 2033 $ - $ - - $ $ - $ - FY 2034 $ - $ - - $ $ - $ - $ - $ - - $ $ - $ - - - 223 Beyond 10 Yrs FY 2035 $ - $ - - $ $ - $ - $ - $ - $ - - $ - $ - $ - $ - $ - $ - $ - $ - - - - Table of Contents Total Budget Prior (1,000's) Years FY 2026 FY 2027 6,157 454 5,703 18,747 5,202 13,545 16,376 10,253 6,123 19,767 8,558 11,209 $ 527,460 $ 93,348 $ 399,251 $ 34,861 Project # ST2117 ST2130 SW0122 TS1940 Project Name KA-LO Park Improvements Somerton Blvd - Williams Fld to Recker 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) WA0940 Water Rights - Phase 2 Total 2022 WRMPC (WR SDF) 2027 PFMPC Bonds MF2491 Advocacy Center Phase 2 and 3 MF2510 Fire Station 4 Rebuild MF2524 Crime Lab MF2546 Fire Administration Remodel MF2553 San Tan Police Substation PR0330 Marathon Trail Improvements PR1321 Gilbert Regional Park Phase 2 and 3 PR1322 Desert Sky Park Phase 2 PR1326 Freestone Park Pickleball Complex South Gilbert Recreation Center PR1360 PR1361 Freestone Park Splash Pad Total 2027 PFMPC Bonds 2027 WRMPC (Water R&R) WA1589 NWTP Expansion and Reconstruction Total 2027 WRMPC (Water R&R) 2027 WRMPC (Water) ST1150 Hunt Highway - Stacey to Recker ST1160 Recker Rd - Riggs to Hunt Highway WA1120 Power Rd Water Line WA1589 NWTP Expansion and Reconstruction Total 2027 WRMPC (Water) 2027 WRMPC (WW SDF) WW0940 Aquifer Storage and Recovery Wells WW1200 GWRP Expansion Phase 4 Total 2027 WRMPC (WW SDF) 26/28 Potential StreetBond MF2526 Traffic Operations Center PR1340 Gilbert Road Multiuse Path 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 224 $ 309,215 4,027 27,807 11,015 352,064 $ 148,256 276 1,551 6 150,089 $ 160,959 3,751 26,256 11,009 201,975 $ - $ 14,218 1 7,193 10,178 11,050 16,436 116,578 175,654 $ 3,641 1 1,266 4,862 3,535 7,059 65,838 86,202 $ 10,577 5,927 5,316 7,515 9,377 50,740 89,452 $ - $ 1 160,709 160,710 $ 1 58,984 58,985 $ 101,725 101,725 $ - $ 12,906 12,906 $ - $ 5,506 5,506 $ 7,400 7,400 $ 32,998 17,665 63,164 26,904 81,293 6,544 154,581 80,981 11,463 32,508 4,416 512,517 $ - $ 89,199 32,830 122,029 $ 22,903 65,382 48,151 11,463 4,416 152,315 $ 80,752 80,752 $ - $ 65,067 65,067 $ 15,685 15,685 $ 4,178 2,085 3,004 24,098 33,365 $ - $ 23,036 23,036 $ 1,062 1,062 $ 24,670 114,793 139,463 $ - $ 10,717 10,717 $ 24,670 50,000 74,670 36,256 28,414 54,265 4,932 7,674 19,279 5,847 14,687 - - - Table of Contents FY 2028 $ - $ - $ - FY 2029 $ - $ - $ - $ - $ - $ 10,095 23,859 75,679 109,633 $ $ - FY 2030 $ $ - $ - $ - $ - $ - $ - $ - $ - 17,665 63,164 3,045 5,614 32,508 121,996 $ 6,544 6,544 $ $ - $ - $ 4,178 2,085 6,263 $ - $ 54,076 54,076 $ 705 217 - $ - $ - $ - $ - $ - FY 2032 - 36,256 54,265 4,932 7,674 14,687 $ - FY 2031 FY 2033 $ - $ - $ - $ - $ - - $ - $ 3,004 3,004 $ - $ - - 28,414 - $ FY 2034 $ - $ - $ - $ - $ - $ - $ - $ - $ - 18,574 5,630 - - 225 FY 2035 $ - $ - $ - $ - $ - $ - $ - $ - $ - Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - - - - Table of Contents Total Budget Prior (1,000's) Years 17,722 98,674 13,066 27,439 21,284 21,414 17,618 18,324 13,525 12,790 9,985 11,053 11,901 18,685 14,786 6,739 16,599 12,472 2,346 2,225 88,907 7,910 3,159 32,234 34,387 1,734 5,680 1,694 14,501 4,833 10,696 16,456 15,729 17,542 5,075 7,262 9,490 10,719 3,367 23,423 16,612 28,479 32,798 28,143 7,110 4,774 5,572 64,396 3,706 $ 1,046,389 $ Project # ST0800 ST0840 ST1050 ST1150 ST1160 ST1200 ST1270 ST1300 ST1310 ST1320 ST1330 ST1390 ST1570 ST1840 ST1860 ST1880 ST1920 ST1940 ST1980 ST1990 ST2000 ST2050 ST2080 ST2102 ST2105 ST2106 ST2107 ST2108 ST2113 ST2114 ST2118 ST2127 ST2128 ST2129 ST2131 ST2133 ST2135 ST2139 ST2145 ST2148 ST2149 ST2150 ST2151 SW0125 TS1330 TS1340 TS1700 TS1942 TS1955 Project Name Recker Rd - Ocotillo to Chandler Hts Hunt Highway - Val Vista to 164th Elliot Rd - Neely to Burk Hunt Highway - Stacey to Recker Recker Rd - Riggs to Hunt Highway Power Rd - Guadalupe to SR202 Val Vista Dr - Riggs to Hunt Highway Warner and Greenfield Intersection Ray and Gilbert Intersection Elliot and Gilbert Intersection Guadalupe and Val Vista Intersection Elliot and Higley Intersection Constellation - South of Coldwater Cooley Station Transit Center Gilbert and Warner Intersection Lindsay and Guadalupe Intersection Val Vista and Ray Intersection Power and Queen Creek Intersection Market and San Tan Village Intersection Higley and Inverness Intersection Power and Pecos Intersection Various Roadway Improvements Bus Stop Improvements Safe Route Enhancements School Safety and Congestion Improve Lindsay and Elliot Intersection Val Vista and Warner Intersection Gilbert and Guadalupe Intersection White Fence Farms 4 Improvements Brentwood Acres Improvements College Park Improvements Pecos Rd - Lindsay to Val Vista McQueen Rd and UPRR Improvements Val Vista Dr and UPRR Improvements Val Vista and Williams Fld Intersection Cooper and Warner Intersection Higley Rd - Warner to Amber Lane Higley and Germann Intersection Lindsay and Warner Intersection Imp Lindsay Rd Improvements Warner Rd Improvements Vintage Ranch Improvements Allen Ranch Improvements Riggs Road Channel Restoration Advanced Fiber System - Phase 5 Advanced Fiber System - Phase 6 Smart Signal Control System Advanced Mid-Block Detection Trail Crossing Improvements Total 26/28 Potential StreetBond 30/32 Potential Parks Bond PR0240 Freestone Skate and Tennis Facility PR0330 Marathon Trail Improvements PR0530 Crossroads Park Lake Improvements PR0710 Riparian Education Center PR0850 Santan Vista Trail Imp Phase 3 PR1010 Santan Freeway Trail Imp West Leg PR1020 Santan Freeway Trail Imp East Leg PR1080 Discovery Park Playground Structure PR1110 SERL Parking Lot Connection PR1230 Canal Trail Lighting PR1240 Cosmo Park Turf Project 12,263 46,696 11,532 2,962 20,927 11,662 24,576 4,897 11,412 24,201 968 226 - FY 2026 $ - FY 2027 $ - Table of Contents FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035 17,722 98,674 13,066 27,439 21,284 21,414 17,618 176 18,148 13,525 12,790 9,985 11,053 11,901 18,685 14,786 6,739 16,599 142 12,330 2,346 2,225 88,907 7,910 3,159 32,234 34,387 1,734 5,680 1,694 14,501 4,833 10,696 16,456 230 15,499 17,542 5,075 7,262 9,490 10,719 77 3,290 23,423 16,612 28,479 32,798 28,143 7,110 4,774 5,572 12,231 10,433 10,433 10,433 10,433 10,433 3,706 $ 599,401 $ 171,980 $ 81,269 $ 52,785 $ 31,847 $ 10,433 $ 98,674 $ - - - - 12,263 46,696 11,532 2,962 20,927 11,662 24,576 11,412 24,201 968 227 - - 4,897 - Beyond 10 Yrs $ - Table of Contents Project # PR1311 PR1321 PR1322 PR1323 PR1324 PR1327 PR1333 PR1338 PR1344 PR1354 PR1355 PR1358 PR1360 RD2090 CDBG RD2261 RD2262 Total Budget Prior (1,000's) Years 56,796 89,184 20,507 4,096 2,808 1,258 7,698 21,090 9,233 20,311 33,008 6,693 31,140 11,214 $ 487,132 $ Project Name Nichols Park at Water Ranch Phase 2 Gilbert Regional Park Phase 2 and 3 Desert Sky Park Phase 2 Marathon Trail Crossing at Power Queen Creek and Sonoqui Wash Trail Queen Creek Wash Crossing at Higley Crossroads Dog Park Improvements Freestone Park Ballfield Imp Veterans Park Upgrades Rittenhouse/Consolidated Canal Rittenhouse/Consolidated Canal Town Wide Playground Enhancements South Gilbert Recreation Center Western Powerline Shared Use Path Total 30/32 Potential Parks Bond Heritage Center Site and ADA Improv Heritage District ADA Improve Phase 2 Total CDBG CIP O/S Revolving Fund MF2535 Park and Ride Facility Relocation PR0330 Marathon Trail Improvements PR1321 Gilbert Regional Park Phase 2 and 3 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 ST1150 Hunt Highway - Stacey to Recker ST1160 Recker Rd - Riggs to Hunt Highway ST1170 Lindsay Rd - Pecos to SR202 ST1180 Warner Rd - Power to East of Recker ST1200 Power Rd - Guadalupe to SR202 ST1570 Constellation - South of Coldwater ST1860 Gilbert and Warner Intersection ST2113 White Fence Farms 4 Improvements ST2114 Brentwood Acres Improvements ST2118 College Park Improvements ST2120 Higley and Riggs Intersection ST2121 Queen Creek and Val Vista Intersection ST2126 Stacey Rd - Higley to 172nd TS1951 Germann and Silverado Signal TS1962 Signal Pre-emption Update Total CIP O/S Revolving Fund CIP Outside Sources PR1321 Gilbert Regional Park Phase 2 and 3 PR1325 Mesquite Aquatic Center Improvements PR1359 Greenfield Pool Renovation PR1365 Playground Replacement Phase 2 ST0540 Ocotillo Rd - Greenfield to Higley 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 MF0320 Transfer Station ST0780 Baseline Rd - Greenfield to Power Total City of Mesa 228 - FY 2026 $ - FY 2027 $ - $ 1,703 1,057 2,760 $ 141 141 $ 1,211 1,211 $ 351 351 $ 67 (89) (31) 317 90 375 363 (57) 369 60 314 137 322 (96) 2,141 $ (89) (31) 317 32 90 375 (215) (60) (135) (104) (55) (671) (100) (349) (560) (160) (282) 2 (1,995) $ 67 (32) 363 47 369 55 314 137 322 253 160 282 (2) 2,335 $ - $ 31 6,203 662 1,242 86 3,107 11,331 $ 31 31 $ 662 86 3,107 3,855 $ 1,242 1,242 $ 3,681 342 4,023 $ - $ - $ 37,500 9,184 46,684 $ - $ - $ - $ 3,500 3,500 Table of Contents FY 2028 $ - $ - FY 2029 FY 2030 $ $ 325 325 $ 325 325 $ 325 325 $ 82 82 $ - $ 215 60 135 731 100 560 1,801 $ - $ - $ - $ - $ - $ - - $ - $ - $ - $ - $ 2,454 342 2,796 $ 1,227 1,227 $ - $ - $ - $ - $ 34,000 9,184 43,184 $ - - $ - $ - $ - $ $ $ - Beyond FY 2032 FY 2033 FY 2034 FY 2035 10 Yrs 9,608 47,188 66,415 22,769 20,507 4,096 2,808 1,258 7,698 21,090 9,233 20,311 33,008 2,231 2,231 2,231 23,193 7,947 1,466 9,748 $ 373,190 $ 97,581 $ 11,464 $ 4,897 $ - - $ - FY 2031 229 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 6,203 6,203 $ - $ - $ - $ - $ - Table of Contents Total Budget (1,000's) Project # Project Name Developer Contribution PR0330 Marathon Trail Improvements ST0780 Baseline Rd - Greenfield to Power ST0800 Recker Rd - Ocotillo to Chandler Hts ST0840 Hunt Highway - Val Vista to 164th ST1150 Hunt Highway - Stacey to Recker ST1200 Power Rd - Guadalupe to SR202 ST1570 Constellation - South of Coldwater ST1860 Gilbert and Warner Intersection ST2120 Higley and Riggs Intersection ST2121 Queen Creek and Val Vista Intersection ST2126 Stacey Rd - Higley to 172nd TS1951 Germann and Silverado Signal WA1120 Power Rd Water Line WW1270 Baseline & Greenfield Gravity Line WW1272 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 SW0070 Sonoqui Wash Restoration SW0100 Hunt Highway Channel Protection SW0124 Crossroads SW Pump Station Rehab SW0127 Village II SW Pump Station Rehab SW0128 Vaughn 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 TS1940 Fiber Optic Strategic Build Out TS1952 Advance Detection Safety Improve Ph 2 TS1962 Signal Pre-emption Update Total Federal Funds Federal Grant MF2551 Electric Charging Stations Conversion 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 230 Prior Years FY 2026 FY 2027 $ 89 305 60 40 135 55 731 100 527 560 160 282 3,003 17,540 15,238 38,825 $ 89 305 60 40 135 55 731 100 433 560 160 282 2,950 $ 94 94 $ 17,540 17,540 $ 62 5,733 1,870 267 1,540 256 9,728 $ 267 267 $ 256 256 $ 62 1,540 1,602 $ 8,599 4,363 300 940 1,158 779 705 2,674 639 985 21,142 $ 1 88 8 97 396 5 4 4 603 $ 299 852 1,150 682 309 2,669 635 981 7,577 $ - $ 22,952 472 2,561 901 26,886 $ 4,654 472 1,920 7,046 $ 18,298 641 901 19,840 $ - $ 267 3,000 600 3,867 $ 190 190 $ 267 2,810 600 3,677 $ - $ 1,980 1,500 2,178 19 19 5,696 $ 1,009 1,009 $ 491 491 $ 1,980 1,980 $ 34 34 $ 22 22 $ 12 12 $ - $ 1,339 1,339 $ 1,339 1,339 $ - - $ Table of Contents FY 2028 FY 2029 FY 2030 $ 15,238 15,238 $ - $ 1,870 1,870 $ FY 2031 FY 2032 3,003 3,003 $ - 5,733 5,733 $ - $ - $ 4,363 4,363 $ 8,599 8,599 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 19 19 $ 2,178 2,178 $ - $ - $ - $ $ - $ - $ $ FY 2033 $ - $ - $ - $ - $ - $ - - $ - $ FY 2034 $ - $ - $ - $ - $ - $ - - $ - $ 231 Beyond 10 Yrs FY 2035 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 19 19 $ - $ - $ - - $ - $ - $ - $ - - $ - $ - $ - $ - Table of Contents Total Budget (1,000's) Project # Project Name Future Growth Funding PR0030 Freestone Park Expansion - North PR0390 Crossroads Park Phase 2 PR0580 Rittenhouse Trail Improvements PR1100 Western Powerline Trail Phase 5 PR1210 Santan Vista Trail Imp Phase 5 PR1351 Knox Trail Improvements PR1352 Gilbert/Zanjero Trail RD2210 The Neighborhood Park TS1946 Cooper and Velero 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 TS1970 Riggs and Constellation Way Signal TS1971 Recker and Houston Signal TS1972 Gilbert and Galveston Signal TS1974 Germann and Autum Signal TS1976 Williams Field and Rockwell Signal WA0270 Site 34 Well and Reservoir WA1613 Site 40 Well Development WA1627 Site 41 Well Facility Development WA1628 Site 42 Well Facility Development WA1629 Site 43 Well Facility Development WW0940 Aquifer Storage and Recovery Wells Total Future Growth Funding General Fund MF2410 North Area Service Center Paving MF2420 South Area Service Center Paving MF2440 NASC Fuel Facility MF2460 Comprehensive Needs Assessment MF2490 Advocacy Center Phase 1 MF2524 Crime Lab MF2533 Fuel Stations Shade Structures MF2536 Fire Station 11 Remodel MF2543 Fire Station 10 Remodel MF2546 Fire Administration Remodel MF2551 Electric Charging Stations Conversion MF2554 2028 General Plan Update MF2555 Police Department Community Office MF2556 Prosecutor Office Expansion MF2559 Topaz Radio Infrastructure Phase 2 PR0560 Parks and Trails Signs PR0570 Urban Lakes Renovation PR0710 Riparian Education Center PR1040 Water Tower Plaza PR1110 SERL Parking Lot Connection PR1270 Trail Crossings at RR Tracks Study PR1310 Trail Safety Crossing Improvements PR1322 Desert Sky Park Phase 2 PR1323 Marathon Trail Crossing at Power PR1324 Queen Creek and Sonoqui Wash Trail PR1325 Mesquite Aquatic Center Improvements PR1327 Queen Creek Wash Crossing at Higley PR1328 Western Powerline Trail Water Feature PR1329 Trail System Repairs PR1330 Vehicular Shade Structures PR1331 Cactus Yards Ballfield Improvements PR1332 Freestone Rec Gymnasium Expansion PR1334 SERL Furniture Replacement PR1335 Page Park Recreational Improvements $ 36,656 18,398 20,855 6,500 9,124 5,176 14,139 5,466 1,880 456 650 1,997 463 1,110 725 276 2,016 809 219 3,996 8,287 11,400 10,599 9,800 7,323 178,320 $ 1,483 1,447 7,698 1,060 20,201 139 883 5,942 5,307 68 281 586 18,578 600 8,169 233 1,372 300 6,013 24 851 413 1,619 147 187 6,203 464 632 171 4,218 685 27,760 491 8,416 232 Prior Years FY 2026 - 1,243 712 159 139 92 2 68 91 23 121 133 1,372 60 6,013 24 230 995 5 59 3 64 - $ FY 2027 - 6,455 348 20,042 791 240 190 577 899 100 240 183 624 142 187 405 629 107 - $ 456 650 276 1,382 1,483 1,447 1,631 851 491 - Table of Contents FY 2028 $ FY 2029 - 586 1,442 - $ FY 2030 FY 2031 463 463 $ 20,855 9,124 5,176 14,139 1,110 3,996 7,323 61,723 $ 36,656 18,398 725 55,779 $ 206 - 70 4,218 - 760 685 - FY 2032 FY 2033 FY 2034 5,466 2,016 809 8,291 $ 6,500 80 8,287 9,800 24,667 $ 1,800 1,997 219 11,400 10,599 26,015 $ 1,830 18,578 760 27,760 - 3,870 760 - 2,171 760 - 233 Beyond 10 Yrs FY 2035 760 6,203 8,416 $ 3,136 - Table of Contents Project # PR1336 PR1345 PR1347 PR1356 PR1362 PR1364 RD1190 RD2190 RD2274 ST1160 ST1570 TS1940 Total Budget Prior (1,000's) Years FY 2026 FY 2027 1,172 433 739 377 50 327 1,655 47 901 14,121 232 232 741 741 507 507 8,272 6,895 1,377 610 610 104 104 55 55 200 200 $ 160,687 $ 19,392 $ 36,852 $ 6,644 Project Name Parks Facility Fiber Connection Shade Structures Turf Removal Project Heritage Park Improvements Lindsay/Western Canal Assessment Shade Structures Phase 2 Parking Garage 3 Vaughn Ventilator Wayfinding Signs 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 MF2524 Crime Lab 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 MF2546 Fire Administration Remodel MF2550 Fire Station 6 Remodel MF2553 San Tan Police Substation MF2557 Public Safety Maintenance Facility PR0710 Riparian Education Center PR1230 Canal Trail Lighting PR1321 Gilbert Regional Park Phase 2 and 3 PR1322 Desert Sky Park Phase 2 PR1326 Freestone Park Pickleball Complex PR1360 South Gilbert Recreation Center PR1361 Freestone Park Splash Pad Total General Fund (CIP) General Repl Fund MF2360 Public Safety Roof Replacement MF2536 Fire Station 11 Remodel MF2537 Fire Station 5 Remodel MF2538 Fire Station 8 Remodel MF2539 Fire Station 2 Remodel MF2541 Fire Station 1 Remodel MF2542 Fire Station 3 Remodel MF2543 Fire Station 10 Remodel MF2544 Fire Station 7 Remodel MF2545 Fire Station 9 Remodel MF2550 Fire Station 6 Remodel PR0570 Urban Lakes Renovation PR1040 Water Tower Plaza PR1160 Irrigation System Replacements PR1290 Cactus Yards Parking Lot PR1329 Trail System Repairs PR1346 Playground Replacements PR1359 Greenfield Pool Renovation PR1366 Freestone Skate Park Repairs PR1367 Freestone Ballfield Repairs PR1368 Cactus Yards Parking Lot Phase 2 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 $ 12,453 22,380 3,799 17,694 5,308 5,011 5,339 4,114 3,536 7,719 5,222 9,369 23,796 11,965 2,880 15,000 19,462 2,618 5,376 869 183,910 $ 9 9 5 47 8 8 5 91 $ 1,549 7,371 3,794 3,969 5,670 6,844 4,154 1,965 15,000 19,462 2,618 869 73,265 $ 15,000 3,160 5,339 2,041 19,637 559 45,736 $ 6,684 10,171 13,138 11,726 13,067 21,488 15,391 11,324 17,534 14,684 12,826 60,467 10,828 58,349 1,000 743 878 662 460 380 5,982 287,782 $ 21 295 6,446 8 280 359 733 31 8,173 $ 6,663 715 630 321 8,459 4,382 16,962 720 384 145 631 460 380 40,852 $ 22,592 25,712 48,304 1,321 3,929 9 9 5,250 234 - Table of Contents FY 2028 FY 2029 206 $ FY 2030 4,288 $ FY 2031 1,445 $ FY 2032 48,928 $ FY 2033 $ 2,028 $ $ 8,055 5,011 2,517 4,817 20,400 $ 2,840 5,222 10,000 18,062 $ 10,518 5,308 15,826 $ 4,114 2,880 6,994 $ 3,536 3,536 $ - $ 8,992 1,675 10,667 $ 2,663 2,540 5,203 $ 6,625 7,918 5,982 20,525 $ 10,841 2,230 13,071 $ 2,985 1,304 4,289 $ 7,186 7,186 $ 9 - - - - - 9 - 235 707 5,337 $ $ FY 2034 14,121 17,052 $ - FY 2035 15,379 $ 3,136 $ - 13,138 1,917 12,505 27,560 $ 13,067 13,067 $ 11,726 20,773 14,761 9,407 17,534 14,684 88,885 - - $ - Beyond 10 Yrs - Table of Contents Project # WW0770 WW0940 WW1210 WW1220 WW1233 WW1256 WW1275 WW1276 Total Budget Prior (1,000's) Years FY 2026 FY 2027 10,067 8,986 1,081 3,717 77 3,640 1,381 355 1,026 1,493 355 1,138 3,970 3,964 1,097 1,097 15,629 3,645 $ 46,586 $ 10,384 $ 10,457 $ 5,809 Project Name South Recharge Site Phase 2 Aquifer Storage and Recovery Wells Val Vista Reclaimed Water Line Riggs Reclaimed Water Line Reservoir 3 Reclaimed Recovery Well Greenfield Area Parallel Relief Sewers Charbray Reclaimed Line Williams Field Reclaimed Line Total Greenfield Wastewater SDF Intergovernmental SW0120 2023 Storm Water Master Plan WA1609 Site 36 Well Development WA1610 Site 37 Well Development WA1611 Site 38 Well Development WA1612 Site 39 Well Development WW0960 Riparian Distribution Structure Total Intergovernmental Investment Income PR0390 Crossroads Park Phase 2 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 ST1170 Lindsay Rd - Pecos to SR202 ST1180 Warner Rd - Power to East of Recker ST1450 Germann Rd - Gilbert to Vista ST1590 Higley and Pecos Intersection ST1770 Guadalupe Rd - Arizona to McQueen ST1830 Higley Rd - North of Elliot ST1870 McQueen and Elliot Intersection ST1910 McQueen and Guadalupe Intersection Total MAG Revolving Fund MAG RTP Arterial Fund ST1170 Lindsay Rd - Pecos to SR202 ST1870 McQueen and Elliot Intersection Total MAG RTP Arterial Fund Maricopa County ST1140 Lindsay Rd - Queen Creek to Ocotillo Total Maricopa County Miscellaneous PR0710 Riparian Education Center PR1110 SERL Parking Lot Connection PR1322 Desert Sky Park Phase 2 RD2274 Wayfinding Signs 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 PR0970 Santan Vista Trail Imp Phase 4 PR1314 Marathon Trail Crossing at Pecos PR1320 San Tan Vista Trail Crossing at Ray 236 $ 383 7,175 7,175 7,175 7,175 13,866 42,949 $ 165 3,887 3,418 2,757 3,151 13,378 $ 218 3,288 3,757 4,418 4,024 13,866 29,571 $ - $ 5 3 22 30 $ 5 3 22 30 $ - $ - $ 44 562 456 45 4,002 3,918 3,958 1,008 13,993 $ 44 500 456 2 376 2,162 2,280 612 1,008 7,440 $ 62 43 3,626 1,756 1,678 (612) 6,553 $ - $ 7,609 6,750 14,359 $ 7,609 7,609 $ 6,750 6,750 $ - $ 1,410 1,410 $ - $ 1,410 1,410 $ - $ 40 872 31 150 607 1,700 $ 50 31 10 91 $ 40 822 150 597 1,609 $ - $ 9 9 3,826 6,131 13,957 1,331 12,443 37,706 $ 1,315 1,315 $ 2,511 2,511 $ 1,331 2,178 3,509 19 19 5,559 565 1,118 62 5,559 565 1,056 - Table of Contents FY 2028 $ 3,964 11,984 15,957 $ $ - $ - $ - FY 2029 - FY 2030 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 9 6,131 10,265 16,405 $ - $ 19 - - FY 2031 $ 3,970 3,970 $ $ - $ - $ - FY 2032 - $ - $ - $ - $ - $ - $ - $ - $ - $ - 2,983 2,983 $ 10,974 10,974 $ - - - - 237 FY 2033 $ 9 $ $ - $ - $ - FY 2034 - FY 2035 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 9 9 $ - $ - 19 - - - Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ - $ - Table of Contents Total Budget Prior (1,000's) Years FY 2026 FY 2027 64,000 1,989 6,949 55,062 8,412 8,412 12,513 12,513 10,418 $ 102,623 $ 2,051 $ 35,054 $ 55,062 Project # PR1321 PR1349 PR1350 PR1353 Project Name Gilbert Regional Park Phase 2 and 3 Western Powerline Trail Phase 6 Western Powerline Trail Phase 7 Rittenhouse/Consolidated Canal Total Park SDF PFMPC - Potential Bonds MF0320 Transfer Station Total PFMPC - Potential Bonds Police SDF MF2470 Public Safety 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) WA0830 Water Rights - WMAT Settlement WA1200 Water Rights Resiliency and Capacity Total Potential WRMPC (WR SDF) Private Fund RD2170 The Living Room Plaza Total Private Fund Roads SDF MF2552 2028 System Development Fee Study MF2558 2033 System Development Fee Update ST0540 Ocotillo Rd - Greenfield to Higley ST0980 Higley Rd - Riggs to Stacey ST0990 Ocotillo Rd - 148th to Greenfield 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 ST1870 McQueen and Elliot Intersection ST1880 Lindsay and Guadalupe Intersection ST1910 McQueen and Guadalupe Intersection ST1940 Power and Queen Creek Intersection ST1980 Market and San Tan Village Intersection ST2000 Power and Pecos Intersection ST2103 Germann and Power Intersection ST2106 Lindsay and Elliot Intersection ST2107 Val Vista and Warner Intersection ST2108 Gilbert and Guadalupe Intersection ST2131 Val Vista and Williams Fld Intersection ST2133 Cooper and Warner Intersection ST2134 Higley and Guadalupe Intersection 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 RD2190 Vaughn Ventilator RD2266 West Commercial Alley Improvements RD2267 Fancy Hat Street Improvements RD2268 Water Tower Way - South Ash Phase RD2272 Passenger Loading Zones Phase 2 ST1340 Guadalupe and Power Intersection $ 37,500 37,500 $ - $ - $ 3,500 3,500 $ 29,393 19 1,700 19 31,131 $ - $ 4,674 4,674 $ 756 756 $ 36,699 40,933 77,632 $ - $ - $ - $ 14,472 23,425 37,897 $ - $ - $ 23,425 23,425 $ 32,276 32,276 $ - $ - $ 32,276 32,276 19 19 27,939 3,166 6,459 2,150 1,587 1,500 1,171 1,426 1,297 2,217 791 1,979 1,464 275 10,790 270 203 666 199 595 852 141 67,175 $ 4,056 5,750 1,146 10,952 $ 23,883 3,166 709 2,217 833 2 2 30,812 $ 360 268 139 767 $ 54 486 182 - 34 1,514 1,239 - 522 187 213 293 - 522 187 88 2,000 182 213 293 8,013 1,239 13,908 238 Table of Contents FY 2028 FY 2029 FY 2030 $ 10,418 10,418 $ - $ - $ - $ - $ - FY 2032 $ 19 $ $ 34,000 34,000 $ - $ 23,963 19 1,700 25,682 $ - $ - $ 537 40,933 41,470 $ 36,162 36,162 $ - $ 14,472 14,472 $ - $ - $ - $ - - $ - $ - $ 19 1,500 1,297 791 17 275 10,430 203 666 199 595 852 16,844 $ 1,587 1,171 1,447 4,205 $ 21 21 $ 2,129 2,129 $ 2,678 - 5,335 - - - $ - FY 2031 FY 2033 $ - $ 19 $ $ - $ - $ - $ - FY 2034 - $ - $ 19 19 $ - $ - $ - $ - $ - $ - $ - FY 2035 Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 1,426 1,426 $ 19 19 $ - $ - $ - 13,908 - - 239 - - Table of Contents Project # ST1550 ST1850 ST1960 ST1970 ST1980 ST1990 ST2010 ST2050 ST2070 ST2105 ST2110 ST2111 ST2119 ST2121 ST2122 ST2124 ST2125 ST2126 ST2132 ST2135 ST2136 ST2137 ST2138 ST2140 ST2141 ST2142 ST2143 ST2144 ST2148 TS1440 TS1500 TS1700 TS1920 TS1951 TS1952 TS1954 TS1956 TS1957 TS1958 TS1959 TS1961 TS1962 Total Budget Prior (1,000's) Years FY 2026 FY 2027 4,749 2,493 1,146 370 1,096 147 949 87 87 87 87 184 74 110 87 57 30 87 87 75 75 417 20 150 150 873 86 787 2,854 975 1,879 595 46 549 3,935 303 9 294 1,177 93 1,084 9,041 600 1,824 311 48 263 750 750 350 350 278 278 597 597 1,925 167 232 232 199 820 820 392 392 225 225 179 179 534 16 518 662 662 75 75 985 985 1,484 1,012 472 558 558 731 731 165 417 417 467 1,257 1,257 1,299 1,299 $ 67,501 $ 6,946 $ 19,559 $ 4,463 Project Name ADA Upgrades in Public ROW Greenfield at Knox Right Turn Lane Market and Williams Field Intersection Val Vista and Mercy Intersection Market and San Tan Village Intersection Higley and Inverness Intersection Higley and Queen Creek Intersection Various Roadway Improvements Integrated Transit Center Dev Plan School Safety and Congestion Improve Cooper and Madera Park Intersection 148th St - Spur to Appleby Mews Road - Higley to 1/2 Mile East Queen Creek and Val Vista Intersection Hearne Way and Gilbert Crosswalks San Tan Village and SR202 Intersection ADA Intersection Improvements Stacey Rd - Higley to 172nd Town Wide Signal Pole Replacement Higley Rd - Warner to Amber Lane Canal Crossings Access Study Germann and Ranch House Parkway Imp Lexington and Lindsay Intersection Val Vista Bike & Ped Safety Study Guadalupe Bike & Ped Safety Study Greenfield Bike & Ped Safety Study Oak and Guadalupe Improvements Town Wide Bicycle Network Study Lindsay Rd Improvements Recker and Galveston Signal Riggs and Recker Signal Smart Signal Control System American Heroes and Gilbert Signal Germann and Silverado Signal Advance Detection Safety Improve Ph 2 ITS Network Master Plan School Zone Flashers and Signs Baseline and Claiborne Access Imp Signal Inventory Study TSMO Plan Update Elliot and William Dillard Signal Signal Pre-emption Update Total Roadway and Maint. Fund Salt River Project PR0390 Crossroads Park Phase 2 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 TS1460 Williams Field and Wade Signal TS1500 Riggs and Recker 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 $ 19 19 $ 19 19 1,355 909 1,539 932 1,604 2,692 1,187 1,007 1,501 1,733 5 1,025 3,249 240 19 19 $ 88 95 50 126 302 1,358 113 5 189 - 1,451 837 1,554 2,692 705 143 1,620 836 3,249 $ - Table of Contents FY 2028 FY 2029 FY 2030 FY 2031 370 370 397 3,935 2,969 1,824 1,824 343 1,141 167 199 165 467 $ 10,318 $ 8,504 $ 3,362 $ $ 19 1,355 909 - $ - $ 1,061 - $ - FY 2032 $ 441 14,349 $ $ - - - 241 $ FY 2033 - 19 - FY 2034 $ - $ - FY 2035 Beyond 10 Yrs $ - $ - $ - $ - - - Table of Contents Total Budget Prior (1,000's) Years FY 2026 FY 2027 3,185 3,185 1,602 1,602 850 1,520 1,399 1,826 1,530 2,440 2,440 875 1,879 2,000 1,395 1,600 1,911 1,759 1,759 1,574 $ 46,121 $ 2,326 $ 14,846 $ 7,227 Project # TS1953 TS1964 TS1966 TS1967 TS1968 TS1969 TS1970 TS1971 TS1972 TS1973 TS1974 TS1975 TS1976 TS1977 TS1978 TS1979 Project Name Ray and Catalina Signal Gilbert and Long Meadows Signal Williams Field and Ashland Ranch Signal Guadalupe and Cole Signal Chestnut and Val Vista Signal Germann and Possee Trail Signal Riggs and Constellation Way Signal Recker and Houston Signal Gilbert and Galveston Signal McQueen and Juniper Signal Germann and Autum Signal Germann and Reseda Signal Williams Field and Rockwell Signal Recker and Orchid Lane Signal Wade and Ray Signal Baseline and Kiowa Signal Total Signal SDF 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 Total Solid Waste - Residential State Funds ST0540 Ocotillo Rd - Greenfield to Higley Total State Funds State Grant WA1625 Desert Sky Utilities Improvements WA1640 Fire Flow Improvements Phase 1 WA1643 Fire Flow Improvements Phase 4 Total State Grant Unidentified PR0420 Freestone Recreation Center Pool PR0630 McQueen Park Phase 4 PR1312 Gilbert Youth Soccer Complex Phase 2 PR1357 South Gilbert Pool 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 ST2116 Melody and Pioneer Improvements WA1542 2022 Vulnerability Assessment WA1615 2027 Vulnerability Assessment/ERP WA1616 2032 Vulnerability Assessment/ERP WA1651 Unidirectional Flushing Program WA1660 2027 Int Water Resources Master Plan WW0690 System Relief Sewers Phase 1 WW0770 South Recharge Site Phase 2 WW0960 Riparian Distribution Structure WW1050 System Wide Force Main Retrofit WW1070 Turner Ranch Gravity Sewer Upgrade $ 15 258 11 284 $ 12 7 19 $ 3 4 7 $ 258 258 $ 448 1,797 41 423 126 2,835 $ 111 1,388 89 1,588 $ 337 409 37 783 $ 41 423 464 $ 7,900 7,900 $ 7,900 7,900 $ - $ - $ 323 1,763 914 3,000 $ 22 112 39 173 $ 301 1,651 875 2,827 $ - $ 35,686 13,309 51,898 58,793 159,686 $ - - - 1,287 360 667 72 1,824 1,570 100 1,400 198 200 200 168 652 5,702 441 978 250 9,261 242 994 44 819 186 90 1,913 441 21 250 - $ 293 28 1,005 1,570 100 1,400 12 78 3,789 957 - $ 360 667 200 652 - Table of Contents FY 2028 $ 1,879 1,574 5,736 $ $ - FY 2029 850 850 $ $ - $ - $ - $ - $ - FY 2030 1,520 1,399 3,980 $ $ - $ - $ - $ - $ - FY 2031 1,826 1,530 3,356 $ $ - $ - $ - $ - $ - FY 2032 875 2,000 2,875 $ $ - $ - $ - $ - $ - FY 2033 1,395 1,911 3,325 $ $ - $ - $ - $ - $ 200 9,261 243 FY 2034 1,600 1,600 $ $ - $ - $ - $ - $ - FY 2035 - Beyond 10 Yrs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 35,686 13,309 51,898 58,793 159,686 - - - Table of Contents Total Budget Prior (1,000's) Years FY 2026 FY 2027 2,160 1,516 644 2,136 241 1,895 55 55 1,955 6,762 6,762 3,562 3,562 400 400 476 476 3,372 2,265 49 2,216 507 409 98 1,428 1,169 4,725 4 885 956 1,698 1,905 1,691 2,460 2,817 3,900 1,129 380 380 342 3,982 745 745 2,064 2,064 752 3 749 697 697 402 4 398 9,014 386 3,840 1,567 652 3,014 3,014 $ 93,946 $ 7,425 $ 30,150 $ 12,309 Project # WW1160 WW1170 WW1180 WW1233 WW1234 WW1235 WW1237 WW1238 WW1243 WW1252 WW1254 WW1260 WW1262 WW1263 WW1264 WW1265 WW1266 WW1267 WW1269 WW1273 WW1274 WW1278 WW1279 WW1280 WW1283 WW1284 WW1285 WW1288 WW1289 WW1290 WW1291 WW1292 Project Name Layton Lakes Odor Control Western Canal Odor Control Gilbert and Ray Sewer Outfall Reservoir 3 Reclaimed Recovery Well Higley Reclaimed Water Line SASC Odor Control Site Islands Lift Station Improvements Lift Station Property Acquisition Agritopia Odor Control Site Commons Lift Station Improvements Lift Station Safety Improvements Access and Security Improvements Site 3 Chlorine Generation System Wastewater System Fiber Connection Higley and Ocotillo Dosing Station Val Vista and Ocotillo Odor Control 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 Pioneer St Utility Improvements Total Wastewater Fund Wastewater Repl Fund ST1860 Gilbert and Warner Intersection WW1050 System Wide Force Main Retrofit WW1060 Concrete Pipe Gravity Sewer Rehab WW1090 Neely Activated Sludge Pump Station Repl WW1100 Neely Oxidation Ditch Rotor Repl WW1110 Neely Effluent Filter Replacement WW1130 Neely Odor Control System WW1180 Gilbert and Ray Sewer Outfall WW1200 GWRP Expansion Phase 4 WW1210 Val Vista Reclaimed Water Line WW1220 Riggs Reclaimed Water Line 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 WW1270 Baseline & Greenfield Gravity Line WW1271 Recker & Morrison Ranch Gravity Line WW1272 Fiesta Tech Facility Upgrades 1 WW1275 Charbray Reclaimed Line WW1276 Williams Field Reclaimed Line WW1277 Pecos Rd Reclaimed Line WW1286 Reservoir 3 Control System R&R WW1287 Greenfield Rd Reclaimed Rehab 4,525 155,333 18,590 8,899 15,968 11,548 2,581 1,254 9,308 4,141 4,477 7,600 1,954 12,046 11,104 3,459 2,299 1,479 2,825 27,956 9,444 443 1,325 1,098 7,698 4,147 1,525 18,131 244 150 6,684 15,300 7,310 10,586 9,381 203 151 1,199 7,253 5,091 28 51 801 - 24,479 3,290 1,589 5,382 2,167 2,378 1,103 9,308 1,064 1,064 507 17 6,013 3,431 2,248 65 1,098 1,525 - 12,417 3,077 3,413 1,954 1,959 9,444 443 1,796 726 - Table of Contents FY 2028 $ 2,880 535 1,756 652 5,823 $ 4,375 12,417 5,894 4,776 1,325 5,902 3,421 18,131 FY 2029 3,372 1,428 1,698 1,149 1,231 8,878 $ 12,417 1,479 - FY 2030 3,900 1,129 1,149 234 6,412 $ 12,417 5,975 - FY 2031 1,955 1,169 1,905 1,691 2,460 2,817 1,149 13,146 $ 12,417 21,981 - FY 2032 9,461 $ 12,417 - 245 FY 2033 - 12,417 - FY 2034 $ 342 342 $ 12,417 - FY 2035 - 12,417 - Beyond 10 Yrs $ - 12,417 - Table of Contents Project # WW1290 WW1293 Water Fund MF2310 MF2410 MF2420 MF2460 PR1342 ST1390 ST2130 WA0670 WA0810 WA0880 WA1200 WA1410 WA1450 WA1480 WA1490 WA1540 WA1542 WA1547 WA1579 WA1582 WA1589 WA1595 WA1600 WA1601 WA1603 WA1608 WA1609 WA1610 WA1611 WA1612 WA1615 WA1616 WA1617 WA1620 WA1624 WA1625 WA1630 WA1631 WA1632 WA1633 WA1634 WA1635 WA1637 WA1638 WA1639 WA1640 WA1641 WA1642 WA1643 WA1644 WA1645 WA1646 WA1647 WA1648 WA1649 WA1654 WA1655 WA1656 Total Budget Prior (1,000's) Years FY 2026 FY 2027 8,416 363 3,561 1,469 2,650 2,650 $ 362,223 $ 64,551 $ 72,939 $ 36,698 Project Name GWRP Various Plant Improvements Ph 2 202 Freeway Gravity Sewer Rehab Total Wastewater Repl Fund Utility Billing System Replacement North Area Service Center Paving South Area Service Center Paving Comprehensive Needs Assessment Regional Park Drive Extension Elliot and Higley Intersection Somerton Blvd - Williams Fld to Recker Zone 2 to Zone 4 Interconnect 35 Well Development Site 32 Well Water Rights Resiliency and Capacity Zones 1 and 2 Split Valves Transmission Main Assessment Phase 1 Site 25 Arsenic Mitigation Cathodic Protection Assessment Lindsay Rd Water Line 2022 Vulnerability Assessment Zone 1 System Connectivity NWTP SCADA/I&C Support Services NWTP South Reservoir Improvements NWTP Expansion and Reconstruction 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 NWTP Finished Water Pump Station 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 System Droughts Interconnects Water Site Study Zone 3 - In-Line Booster Station 1,441 1,604 667 201 1,854 430 2,500 998 1,600 7,034 23,426 6,448 507 4,950 1,176 2,277 198 3,334 317 10,840 14,253 454 10,414 1,012 4,710 1,694 7,776 12,359 3,493 13,243 201 201 330 3,682 5,804 185 24,419 9,500 1,292 3,264 5,994 13,529 2,887 6,076 3,816 3,530 4,782 3,266 4,568 4,073 842 1,249 394 291 342 2,943 1,286 321 246 1,096 123 69 132 2 2 186 1 122 9,883 17 90 61 8 104 1,374 184 29 62 21 5 - 345 78 1,785 2,500 1,600 7,034 1,847 505 1,174 12 79 195 957 437 526 951 4,702 1,590 7,776 12,359 3,493 11,869 146 156 1,000 3,264 6,076 1,470 481 2,938 321 1,604 667 11,713 14,253 201 1,150 - Table of Contents Beyond FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035 10 Yrs 1,648 1,155 220 $ 57,889 $ 15,051 $ 18,612 $ 34,398 $ 12,417 $ 12,417 $ 12,417 $ 12,417 $ 12,417 11,713 2,454 7,350 1,998 342 - 430 1,228 5,804 250 4,066 - 3,266 842 1,249 - 1,190 4,950 2,277 3,254 2,887 3,566 4,782 1,286 - 998 3,279 1,530 201 5,994 13,529 - 247 8,268 - 3,419 1,292 4,073 394 291 - 21,000 - - Table of Contents Project # WA1657 WA1660 WA1664 WA1667 WA1669 WA1672 WW1292 Water Repl Fund PR1040 RD2130 ST0990 ST1320 ST1620 ST1720 ST1800 ST1830 ST1880 ST1910 ST1920 ST2000 ST2113 ST2114 ST2115 ST2116 ST2117 ST2118 ST2133 WA1230 WA1310 WA1320 WA1330 WA1340 WA1350 WA1460 WA1470 WA1510 WA1545 WA1557 WA1589 WA1593 WA1597 WA1607 WA1618 WA1619 WA1621 WA1622 WA1623 WA1650 WA1663 WA1671 Total Budget Prior (1,000's) Years FY 2026 FY 2027 3,544 222 652 652 874 13,026 2,833 902 1,931 5,667 4 983 1,107 1,525 1,525 $ 278,398 $ 13,575 $ 81,076 $ 33,500 Project Name Water Crossing Rehab Assessment 2027 Int Water Resources Master Plan Lindsay Road Valve Rehab Site 7 and 16 Treatment Facility Remote Site SCADA Water System Fiber Connection Pioneer St Utility Improvements Total Water Fund Water Tower Plaza Ash Street Re-Alignment Ocotillo Rd - 148th to Greenfield 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 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 Expansion and Reconstruction 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 Consolidated Canal Waterline Repair Site 29 and Site 30 Well 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 WA0270 Site 34 Well and Reservoir 248 $ 984 2,400 1,000 1,925 2,957 38,512 2,933 1,723 1,330 722 762 900 803 3,122 2,811 1,409 1,254 3,897 1,026 7,660 15,370 17,919 18,165 3,213 12,897 3,595 90,828 14,427 14,945 3,047 50 464 282,214 2,044 1,110 11,811 2,038 2,036 4,292 40,663 552 5,074 624,884 $ 624 4,143 1,541 276 3,634 4,912 1,348 3,262 139 50 183 1,155 56 3 210 21,536 $ 360 2,400 1,000 2,957 25,069 2,933 182 446 2,811 1,409 1,254 4,026 10,458 16,571 333 104 281 889 1,054 2,035 342 76,914 $ 9,300 4,000 2,036 15,336 $ 18 18 30,685 19,599 50,320 $ 18,605 18,605 $ - 12,080 6,533 18,613 19 19 17,119 1,119 - $ - Table of Contents $ Beyond FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035 10 Yrs 3,322 874 13,026 3,573 27,430 $ 29,000 $ 5,357 $ 24,192 $ 25,531 $ 8,268 $ 9,469 $ 21,000 $ - $ 3,122 3,897 3,000 5,000 7,811 22,830 $ 1,925 1,330 900 803 1,026 4,021 10,005 $ 762 13,266 7,453 21,481 $ 18,165 3,213 12,897 5,747 14,427 14,945 2,804 13,021 4,292 33,210 5,074 127,795 $ 26,437 8,469 34,906 $ $ 18 6,533 6,551 $ 6,533 6,533 $ - - - 19 - - FY 2028 16,000 $ $ - - 249 $ 27,788 9,218 37,006 $ 27,856 229,219 257,075 $ - 18 18 $ - - 19 - - $ - $ - $ - Table of Contents Total Budget Prior (1,000's) Years FY 2026 FY 2027 1,002 4 4 4 59 59 655 655 271 271 2,277 870 30 32,009 32,009 15,132 11,946 13,019 13,820 14,619 2 2 5,994 13,528 2,887 $ 145,251 $ 2,144 $ 32,009 $ - Project # WA0670 WA0800 WA0810 WA0880 WA1230 WA1540 WA1547 WA1589 WA1613 WA1626 WA1627 WA1628 WA1629 WA1633 WA1634 WA1635 WA1637 Project Name Zone 2 to Zone 4 Interconnect Site 33 Well Development 35 Well Development Site 32 Well Site 20 Reservoir Construction Lindsay Rd Water Line Zone 1 System Connectivity NWTP Expansion and Reconstruction Site 40 Well Development 45 Well Development Site 41 Well Facility Development Site 42 Well Facility Development Site 43 Well Facility Development NWTP Finished Water Pump Station Zone 1 Relief Transmission Main 1 Zone 1 Relief Transmission Main 2 Zone 2 Relief Transmission Main 1 Total Water SDF WRMPC - Intergov Contrib WA1594 SVWTP Raw Water Cathodic Protection Total WRMPC - Intergov Contrib $ Grand Total - All Capital Funds 4,024 4,024 $ $ 6,922,790 $ 250 236 236 $ 3,788 3,788 $ - 646,040 $ 1,673,374 $ 668,246 Table of Contents FY 2028 $ 19 $ $ - $ $ 1,173,184 $ FY 2029 FY 2030 - $ 16,000 $ - $ - 455,160 $ $ 285,133 $ FY 2031 2,277 840 2,887 6,004 - FY 2032 FY 2033 FY 2034 FY 2035 998 15,132 1,784 10,162 3,419 9,600 3,419 10,401 3,419 11,200 5,994 13,528 $ 29,142 $ 49,532 $ 10,401 $ - $ 356,363 $ $ 600,270 $ 251 - $ 255,864 $ - $ 472,069 $ Beyond 10 Yrs $ - $ - 72,963 $ 264,124 - Table of Contents STREETS PROJECT LOCATOR 252 Table of Contents STREETS PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 6-10 Beyond 10 Yrs Ocotillo Rd - Greenfield to Higley ST0540 131,483 34,994 96,489 - - - - - - Baseline Rd - Greenfield to Power ST0780 24,198 112 - - 24,086 - - - - Recker Rd - Ocotillo to Chandler Hts ST0800 17,782 - - - 17,782 - - - - Hunt Highway - Val Vista to 164th ST0840 98,714 40 - - - - - 98,674 - Higley Rd - Riggs to Stacey ST0980 18,337 1,973 16,364 - - - - - - Ocotillo Rd - 148th to Greenfield ST0990 50,583 25,481 25,102 - - - - - - Elliot Rd - Neely to Burk ST1050 13,066 - - - - - 13,066 - - Lindsay Rd - Queen Creek to Ocotillo ST1140 16,692 2,647 14,045 - - - - - - Hunt Highway - Stacey to Recker ST1150 31,752 - - - 31,752 - - - - Recker Rd - Riggs to Hunt Highway ST1160 23,836 104 363 - 23,369 - - - - Lindsay Rd - Pecos to SR202 ST1170 12,933 12,824 109 - - - - - - Warner Rd - Power to East of Recker ST1180 11,817 635 11,182 - - - - - - Power Rd - Guadalupe to SR202 ST1200 22,037 18 605 - - - - 21,414 Val Vista Dr - Riggs to Hunt Highway ST1270 17,618 - - - 17,618 - - - - Warner and Greenfield Intersection ST1300 20,474 - - - - - 197 20,277 - Ray and Gilbert Intersection ST1310 15,112 - - - - 15,112 - - - Elliot and Gilbert Intersection ST1320 16,300 83 2 - 14,290 1,925 - - - Guadalupe and Val Vista Intersection ST1330 11,156 - - - - 11,156 - - - Guadalupe and Power Intersection ST1340 15,334 - - - - - - 15,334 - Elliot and Higley Intersection ST1390 12,780 - - - 12,350 430 - - - Germann Rd - Gilbert to Vista ST1450 45 2 43 - - - - - - ADA Upgrades in Public ROW ST1550 4,749 2,493 1,146 370 370 370 - - - Constellation - South of Coldwater ST1570 12,747 115 - - 12,632 - - - - Higley and Pecos Intersection ST1590 4,002 376 3,626 - - - - - - Railroad Crossings Improvements ST1600 2,545 266 2,279 - - - - - - Mesquite St - Lindsay to Val Vista ST1620 23,430 1,404 22,026 - - - - - - Val Vista Lakes Improvements ST1720 123,200 13,632 80,672 28,896 - - - - Guadalupe Rd - Arizona to McQueen ST1770 14,433 12,677 1,756 - - - - - - Cooper Rd - Encinas to Baseline ST1800 17,135 412 16,723 - - - - - - Higley Rd - North of Elliot ST1830 5,681 3,821 1,860 - - - - - - Cooley Station Transit Center ST1840 21,271 2,586 - - 18,685 - - - - Greenfield at Knox Right Turn Lane ST1850 1,096 147 949 - - - - - Gilbert and Warner Intersection ST1860 19,492 231 - - 19,261 - - - - McQueen and Elliot Intersection ST1870 19,432 612 18,820 - - - - - - Lindsay and Guadalupe Intersection ST1880 8,860 - - - 7,530 1,330 - - - McQueen and Guadalupe Intersection ST1910 16,675 2,430 14,245 - - - - - - Val Vista and Ray Intersection ST1920 17,361 - - - - 16,599 762 - - Power and Queen Creek Intersection ST1940 13,936 - - - 159 13,777 - - - Market and Williams Field Intersection ST1960 2,085 214 1,871 - - - - - - Val Vista and Mercy Intersection ST1970 1,775 197 1,578 - - - - - - Market and San Tan Village Intersection ST1980 2,805 74 110 - 2,621 - - - - Higley and Inverness Intersection ST1990 2,312 57 30 - 2,225 - - - - Power and Pecos Intersection ST2000 103,662 - - 3,425 99,337 900 - - - Higley and Queen Creek Intersection ST2010 5,772 426 5,346 - - - - - - Various Roadway Improvements ST2050 7,985 75 - - - 7,910 - - - Integrated Transit Center Dev Plan ST2070 417 20 - - - - 397 - - Bus Stop Improvements ST2080 3,159 - - - 3,159 - - - - Bus Stop Shelter Replacements ST2101 3,714 10 3,704 - - - - - - Safe Route Enhancements ST2102 32,234 - - - 32,234 - - - - Germann and Power Intersection ST2103 270 - 2 268 - - - - - School Safety and Congestion Improve ST2105 34,543 156 - - 34,387 - - - - Lindsay and Elliot Intersection ST2106 1,937 - - - 1,937 - - - - Val Vista and Warner Intersection ST2107 6,346 - - - 6,346 - - - - 253 Table of Contents STREETS PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 6-10 Beyond 10 Yrs Gilbert and Guadalupe Intersection ST2108 1,893 - - - 1,893 - - - - Cooper and Madera Park Intersection ST2110 873 86 787 - - - - - - 148th St - Spur to Appleby ST2111 2,854 975 1,879 - - - - - - White Fence Farms 4 Improvements ST2113 15,618 - 314 - 14,501 803 - - - Brentwood Acres Improvements ST2114 8,092 - 137 - 7,955 - - - - Porter Acres Improvements ST2115 17,943 - 17,943 - - - - - - Melody and Pioneer Improvements ST2116 8,839 424 8,415 - - - - - - KA-LO Park Improvements ST2117 7,411 454 6,957 - - - - - - College Park Improvements ST2118 14,915 - 322 - 14,593 - - - - Mews Road - Higley to 1/2 Mile East ST2119 595 46 549 - - - - - - Higley and Riggs Intersection ST2120 431 84 347 - - - - - - Queen Creek and Val Vista Intersection ST2121 4,495 - - - 4,495 - - - - Hearne Way and Gilbert Crosswalks ST2122 303 9 294 - - - - - - San Tan Village and SR202 Intersection ST2124 1,177 93 1,084 - - - - - - ADA Intersection Improvements ST2125 9,041 - 600 1,824 2,969 1,824 1,824 - - Stacey Rd - Higley to 172nd ST2126 471 48 423 - - - - - - Pecos Rd - Lindsay to Val Vista ST2127 16,456 - - - 16,456 - - - - McQueen Rd and UPRR Improvements ST2128 52,428 - - - 767 51,661 - - - Val Vista Dr and UPRR Improvements ST2129 58,475 - - - 58,475 - - - - Somerton Blvd - Williams Fld to Recker ST2130 21,247 5,202 16,045 - - - - - - Val Vista and Williams Fld Intersection ST2131 5,670 - - - 5,670 - - - - Town Wide Signal Pole Replacement ST2132 750 - 750 - - - - - - Cooper and Warner Intersection ST2133 9,140 - - - 8,114 1,026 - - Higley and Guadalupe Intersection ST2134 141 - 2 139 - - - - - Higley Rd - Warner to Amber Lane ST2135 9,840 - 350 - 9,490 - - - - Canal Crossings Access Study ST2136 278 - 278 - - - - - Germann and Ranch House Parkway Imp ST2137 597 - - 597 - - - - - Lexington and Lindsay Intersection ST2138 1,925 - - - - 343 1,141 441 - Higley and Germann Intersection ST2139 10,719 - - - 10,719 - - - - Val Vista Bike & Ped Safety Study ST2140 167 - - - 167 - - - - Guadalupe Bike & Ped Safety Study ST2141 232 - - 232 - - - - - Greenfield Bike & Ped Safety Study ST2142 199 - - - 199 - - - - Oak and Guadalupe Improvements ST2143 820 - 820 - - - - - - Town Wide Bicycle Network Study ST2144 392 - 392 - - - - - Lindsay and Warner Intersection Imp ST2145 3,367 - - - - 77 3,290 - - Lindsay Rd Improvements ST2148 23,648 - - 225 - 23,423 - - - Warner Rd Improvements ST2149 16,612 - - - - - 16,612 - Vintage Ranch Improvements ST2150 28,479 - - - - 28,479 - - - Allen Ranch Improvements ST2151 32,798 - - - - 32,798 - - - $ 1,506,441 $ 128,765 399,735 $ 35,976 $ 538,593 $ 209,943 $ 37,289 $ 156,140 Total Capital Expenses $ 254 $ - Table of Contents STREETS PROJECT SUMMARY Capital Sources (1,000s) Total Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 6-10 Beyond 10 Yrs 2007 GO Bonds 08 2,219 2,219 - - - - - - - 2017 GO Bonds 14,441 14,441 - - - - - - - 2022 GO Bonds (Transport) 380,199 65,503 292,035 22,661 - - - - - 26/28 Potential Street Bonds 776,021 - - - 444,016 160,625 33,144 138,236 - 2027 WRMPC (Water) 6,263 - - - 6,263 - - - - Maricopa County 1,410 - 1,410 - - - - - - State Funds 7,900 7,900 - - - - - - - MAG RTP Arterial Fund 14,359 7,609 6,750 - - - - - - MAG Revolving Fund 13,993 7,440 6,553 - - - - - - Potential MAG Extension 77,632 - - - 41,470 36,162 - - - Developer Contribution 2,673 2,579 94 - - - - - City of Mesa 9,184 - - - 9,184 - - - - CIP Outside Sources 3,193 - 3,193 - - - - - - CIP O/S Revolving Fund 1,787 (2,034) 2,020 - 1,801 - - - - Water Repl Fund 67,086 5,960 38,061 9,300 7,019 5,984 762 - - Wastewater Repl Fund 4,525 150 - - 4,375 - - - - General Fund 159 159 - - - - - - - Water Fund 2,930 - 2,500 - - 430 - - - Wastewater Fund 1,500 - 1,500 - - - - - - Roadway and Maint. Fund 45,951 4,534 10,281 3,248 7,640 2,537 3,362 14,349 - Roads SDF 67,137 10,952 30,812 767 16,825 4,205 21 3,555 - Greenfield Wastewater SDF 5,250 1,321 3,929 - - - - - - Investment Income 22 22 - - - - - - - Miscellaneous 607 10 597 - - - - - - Total Sources $ 1,506,441 $ 128,765 399,735 $ 35,976 $ 538,593 $ 209,943 $ 37,289 $ 156,140 Total Operation and Maintenance Impact - 38 38 38 38 - Total Revenue - - - - - $ Operation and Maintenance Impact (1,000s) Net Additional Cost $ 255 - $ 38 $ 38 $ 38 $ 38 $ - $ - 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: 3.00 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: 3.00 Complete Ocotillo Road improvements from 148th Street to Greenfield Road to minor arterial standards with four traffic lanes and a striped center left turn lane, bike lanes, sidewalk, and 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. 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. ST1160 – Lindsay Rd – Queen Creek to Ocotillo Project Priority: 1.45 Complete Recker Road to full width improvements for a major collector street from Riggs Road to Hunt Highway. Improvements include a two lane section with striped two-way center left turn lane, bike lanes, sidewalk, and street lighting. The project includes a 16” water line from Hunt Highway for ½ mile north to tie into existing line. 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: 3.00 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. 256 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. ST1450 – Germann Rd – Gilbert to Val Vista Project Priority: 3.00 Completion of Germann Road in accordance with the Maricopa Association of Governments (MAG) Regional Transportation Plan approved by voters as Proposition 400 in 2004. Improvements are designed for major arterial roadway standards, including six lanes, a raised median, sidewalks, bike lanes, street lights, traffic signals, interconnection, and improvements to the bridge over the Eastern Canal. This project will complete gaps in Germann Road left between areas previously completed by development. The project will also include Lindsay Road improvements between SR202 and ¼ mile south of Germann Road. Water improvements include connecting zone 1 and zone 2, as well as a 12” water line in Lindsay Road for future development. 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. 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. 257 Project Priority: 3.00 Table of Contents STREETS PROJECT DETAIL ST1770 – Guadalupe Rd – Arizona to McQueen Project Priority: 3.00 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. ST1800 – Cooper Rd – Encinas to Baseline Project Priority: 3.00 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: 3.00 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. ST1910 – McQueen and Guadalupe Intersection Project Priority: 3.00 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. 258 Project Priority: 3.00 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: 3.00 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: 3.00 ST2101 – Bus Stop Shelter Replacements Remove and replace 28 old and obsolete bus shelters and pads to new standards. ST2103 – Higley and Germann Intersection Project Priority: 2.83 Design and construction of the curbs and medians on the west side of Power Road at Germann Road to allow proper lane alignment through Power Road and the addition of an eastbound right turn lane. 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. ST2113 – White Fence Farms 4 Improvements Project Priority: 2.37 Design and construction of full roadway improvements to Agrarian standards. Project scope includes ribbon curbing, concrete driveways, new sub-base, asphalt, and a new waterline. ST2114 – Brentwood Acres Improvements Project Priority: 2.16 Design and construction of full roadway improvements to Agrarian standards. Project scope includes ribbon curbing, sub-base, asphalt, and new water lines. Project Priority: 3.00 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. 259 Table of Contents STREETS PROJECT DETAIL ST2116 – Melody and Pioneer Improvements Project Priority: 3.00 Design and construction of full roadway improvements to TOG standards. Project scope includes curb and gutter, street lights, sidewalk, and a new water line. Project Priority: 3.00 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. Project Priority: 2.16 ST2118 – College Park Improvements Design and construction of full roadway improvements to Agrarian standards. Project scope includes ribbon curbing, sub-base, asphalt, and replacement of water lines. 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: 3.00 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. ST2124 – San Tan Village and SR202 Intersection Project Priority: 3.00 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. ST2125 – ADA Intersection Improvements Project Priority: 3.00 Assessment, design, and construction of improvements to various intersections for compliance to American Disability Act (ADA) Standards. ST2126 – Stacey Rd – Higley to 172nd Project Priority: 3.00 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. 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. 260 Project Priority: 3.00 Table of Contents STREETS PROJECT DETAIL ST2134 – Higley and Guadalupe Intersection Project Priority: 1.84 Design and construction of positive offsets in all four directions and increase storage lengths both northbound and southbound turn lanes and add a southbound right turn lane. In addition, upgrade all four corner ADA ramps to directional ramps. 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: 2.37 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 Project Priority: 3.00 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. ST2144 – Town Wide Bicycle Network Study Study of low stress connections into the overall bicycle network by adding bike route signs, incorporating facilities into GIS-based user friendly bike maps, and evaluations of non-trail crossing intersections to determine potential improvement needs. The completed study will identify and recommend suggested routes for a comprehensive bicycle network. 261 Project Priority: 2.70 Table of Contents TRAFFIC CONTROL PROJECT LOCATOR 262 Table of Contents TRAFFIC CONTROL PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs Advanced Fiber System - Phase 5 TS1330 8,465 - - - 8,465 - - - - Advanced Fiber System - Phase 6 TS1340 5,683 - - - 5,683 - - - - Recker and Galveston Signal TS1440 1,718 88 1,630 - - - - - - Williams Field and Wade Signal TS1460 932 95 837 - - - - - - Riggs and Recker Signal TS1500 2,138 66 2,072 - - - - - Higley and Coldw ater Signal TS1620 2,692 - 2,692 - - - - - - Smart Signal Control System TS1700 7,421 788 - - - - 6,633 - - American Heroes and Gilbert Signal TS1920 1,082 302 780 - - - - - - Fiber Optic Strategic Build Out TS1940 20,439 9,230 11,209 - - - - - - Advanced Mid-Block Detection TS1942 64,396 - - - 12,231 10,433 10,433 31,299 - Higley and Bridges Signal TS1943 1,501 1,358 143 - - - - - - Higley and Morrison Ranch Signal TS1944 1,733 113 1,620 - - - - - - Cooper and Velero Signal TS1946 1,885 5 - - - - - 1,880 - Val Vista and Boston Signal TS1948 1,025 189 836 - - - - - - Ray and Sanders Signal TS1950 3,249 - 3,249 - - - - - - Germann and Silverado Signal TS1951 1,267 - 1,267 - - - - - - Advance Detection Safety Improve Ph 2 TS1952 4,045 2,932 1,113 - - - - - Ray and Catalina Signal TS1953 3,641 - - 3,641 - - - - - ITS Netw ork Master Plan TS1954 558 - 558 - - - - - - Trail Crossing Improvements TS1955 3,706 - - - - - 3,706 - - School Zone Flashers and Signs TS1956 731 - 731 - - - - - Baseline and Claiborne Access Imp TS1957 165 - - - - 165 - - - Signal Inventory Study TS1958 417 - 417 - - - - - - TSMO Plan Update TS1959 467 - - - - 467 - - - Elliot and William Dillard Signal TS1961 1,257 - 1,257 - - - - - - Signal Pre-emption Update TS1962 2,200 2 2,198 - - - - - - Gilbert and Long Meadow s Signal TS1964 2,252 - - 2,252 - - - - - Rochester and Williams Field Signal TS1965 1,997 - - - - - - 1,997 - Williams Field and Ashland Ranch Signal TS1966 1,313 - - - - 1,313 - - - Guadalupe and Cole Signal TS1967 2,630 - - - - - 2,630 - - Chestnut and Val Vista Signal TS1968 1,399 - - - - - 1,399 - - Germann and Possee Trail Signal TS1969 1,826 - - - - - - 1,826 - Riggs and Constellation Way Signal TS1970 2,255 - - - - - - 2,255 - Recker and Houston Signal TS1971 2,716 - - 2,716 - - - - - Gilbert and Galveston Signal TS1972 2,891 - - - - - - 2,891 - McQueen and Juniper Signal TS1973 1,879 - - - 1,879 - - - - Germann and Autum Signal TS1974 2,809 - - - - - - 2,809 - Germann and Reseda Signal TS1975 1,395 - - - - - - 1,395 - Williams Field and Rockw ell Signal TS1976 1,819 - - - - - - 1,819 - Recker and Orchid Lane Signal TS1977 1,911 - - - - - - 1,911 Wade and Ray Signal TS1978 1,759 - 1,759 - - - - - - Baseline and Kiow a Signal TS1979 1,574 - - - 1,574 - - - - $175,238 $ 15,168 $ 34,368 $ 8,609 $ 29,832 $ 12,378 $ 24,801 $ 50,082 Total Capital Expenses 263 $ - Table of Contents TRAFFIC CONTROL PROJECT SUMMARY Capital Sources (1,000s) Prior Years Total FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs 2022 GO Bonds (Transport) 19,767 8,558 11,209 - - - - - - 26/28 Potential Street Bonds 85,558 - - - 24,115 10,433 19,711 31,299 - Federal Funds 3,934 2,392 1,542 - - - - - - 282 282 - - - - - - - Developer Contribution CIP O/S Revolving Fund - (280) 280 - - - - - - 200 200 - - - - - - - Roadw ay and Maint. Fund 8,813 1,690 6,491 - - 632 - - - Future Grow th Funding 10,601 - - 1,382 - 463 1,110 7,646 - Signal SDF 46,083 2,326 14,846 7,227 5,717 850 3,980 11,137 - $175,238 $ 15,168 $ 34,368 $ 8,609 $ 29,832 $ 12,378 $ 24,801 $ 50,082 Total Operation and Maintenance Impact - - 1 1 1 - Total Revenue - - - - - - General Fund Total Sources Operation and Maintenance Impact (1,000s) Net Additional Cost $ 264 - $ - $ 1 $ 1 $ 1 $ - $ - Table of Contents 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. 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. Project Priority: 3.00 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 TS1620 – Higley and Coldwater Signal Construction of a minor arterial traffic signal at the intersection of Higley Road and Coldwater Boulevard and connection to the signal system. Construction of intersection ramps to comply with Public Right-of-Way Accessibility Guidelines (PROWAG). 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. Project Priority: 3.00 TS1950 – Ray and Sanders Signal Design and Installation of a minor arterial traffic signal at the intersection of Ray Road and Sanders Drive. Scope of work includes eastbound and westbound dedicated right turns which are required on Ray Road at the intersection of Sanders Drive. Project Priority: 3.00 TS1951 – Germann and Silverado Signal Design and construction of minor arterial traffic signal at the intersection of Germann Road and Silverado Court. 265 Table of Contents TS1952 – Advance Detection Safety Improve Ph 2 Project Priority: 3.00 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: 3.00 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: 3.00 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: 3.00 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: 3.00 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: 3.00 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. Project Priority: 3.00 TS1978 – Wade and Ray Signal Design and installation of a major arterial signal at the intersection of Ray Road and Wade Drive. Scope of work includes northbound dedicated right turn lane and the review of a westbound right turn lane and median improvements to remove the negative offsets. 266 Table of Contents MUNICIPAL FACILITIES PROJECT LOCATOR 267 Table of Contents MUNICIPAL FACILITIES PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years 111 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 337 7,000 68,000 - - Transfer Station MF0320 75,448 Adaptive Response Unit 2 (ARU-2) MF2160 1,980 - - 1,980 - - Adaptive Response Unit 1 (ARU-1) MF2290 1,500 1,009 491 - - - Utility Billing System Replacement MF2310 4,540 3,490 1,050 - - - Public Safety Roof Replacement MF2360 6,684 21 6,663 - - North Area Service Center Paving MF2410 4,010 - - 4,010 South Area Service Center Paving MF2420 3,711 - - 3,711 NASC Fuel Facility MF2440 9,037 2,582 6,455 - Years 6- Beyond 10 10 Yrs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Comprehensive Needs Assessment MF2460 1,592 1,051 541 - - - - - - Public Safety Center Expansion MF2470 41,846 9 6,223 756 32,018 2,840 - - - Advocacy Center Phase 1 MF2490 43,153 4,813 38,340 - - - - - - Advocacy Center Phase 2 and 3 MF2491 55,378 9 7,371 37,903 10,095 - - - - Fire Station 4 Rebuild MF2510 23,642 5 3,794 - - 19,843 - - - Crime Lab MF2524 80,997 186 3,969 3,160 - 63,164 10,518 - - Traffic Operations Center MF2526 38,256 486 1,514 - 36,256 - - - - Fuel Stations Shade Structures MF2533 883 92 791 - - - - - - Park and Ride Facility Relocation MF2535 67 - 67 - - - - - - Fire Station 11 Remodel MF2536 16,113 2 240 - - - - 15,871 - Fire Station 5 Remodel MF2537 18,446 - - - - - 5,308 13,138 - Fire Station 8 Remodel MF2538 16,737 - - - 5,011 - - - 11,726 Fire Station 2 Remodel MF2539 18,406 - - 5,339 - - - 13,067 - Fire Station 1 Remodel MF2541 25,602 - 715 - - - - 4,114 20,773 Fire Station 3 Remodel MF2542 18,927 - 630 - - - - 3,536 14,761 12,543 Fire Station 10 Remodel MF2543 16,631 - - - - - - 4,088 Fire Station 7 Remodel MF2544 17,534 - - - - - - - 17,534 Fire Station 9 Remodel MF2545 14,684 - - - - - - - 14,684 Fire Administration Remodel MF2546 34,691 76 5,670 2,041 23,859 3,045 - - - Fire Station 6 Remodel MF2550 18,048 - 321 - - 5,222 - 12,505 - Electric Charging Stations Conversion MF2551 548 91 457 - - - - - - 2028 System Development Fee Study MF2552 150 - - - 150 - - - - San Tan Police Substation MF2553 92,362 8 6,844 - 79,896 5,614 - - - 2028 General Plan Update MF2554 586 - - - 586 - - - - Police Department Community Office MF2555 18,578 - - - - - - 18,578 - Prosecutor Office Expansion MF2556 600 23 577 - - - - - - Public Safety Maintenance Facility MF2557 23,796 5 4,154 19,637 - - - - - 2033 System Development Fee Update MF2558 150 - - - - - - 150 - 8,169 121 899 1,631 1,442 206 70 3,800 - $ 753,482 $ 14,190 $ 98,113 $ 87,168 $ 257,313 $ 99,934 $ 15,896 $ 88,847 $ 92,021 Topaz Radio Infrastructure Phase 2 Total Capital Expenses MF2559 268 Table of Contents MUNICIPAL FACILITIES PROJECT SUMMARY Capital Sources (1,000s) Total 26/28 Potential Street Bonds 36,256 Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 - - - 36,256 - - Years 6- Beyond 10 10 Yrs - - 2027 PFMPC Bonds 222,024 - - 22,903 109,633 89,488 - - - PFMPC - Potential Bonds 37,500 - - 3,500 34,000 - - - - Federal Funds 22,952 4,654 18,298 - - - - - - Federal Grant 267 - 267 - - - - - - City of Mesa 37,500 - - 3,500 34,000 - - - - 67 - 67 - - - - - - 148,033 21 8,329 - - - - 50,798 88,885 - CIP O/S Revolving Fund General Repl Fund 1,339 1,339 - - - - - - General Fund (CIP) Fleet Repl Fund 125,740 91 33,351 45,177 15,583 8,062 15,826 7,650 - General Fund 72,442 2,650 29,542 4,561 2,028 206 70 30,249 3,136 Water Fund 3,913 1,219 423 2,271 - - - - - Wastew ater Fund 2,386 1,038 321 1,027 - - - - - Solid Waste - Residential 2,835 1,588 783 464 - - - - - Solid Waste - Commercial 284 19 7 258 - - - - - Roadw ay and Maint. Fund 2,797 540 1,548 709 - - - - - Fleet Fund 34 22 12 - - - - - - Env. Compliance Fund 62 - - 62 - - - - - Police SDF 31,131 - 4,674 756 25,682 - - 19 - Fire SDF 5,696 1,009 491 1,980 19 2,178 - 19 - Park SDF 38 - - - 19 - - 19 - Roads SDF 38 - - - 19 - - 19 - Signal SDF 38 - - - 19 - - 19 - Water SDF 38 - - - 19 - - 19 - Water Resources SDF 36 - - - 18 - - 18 - Greenfield Wastew ater SDF 18 - - - 9 - - 9 - Neely Wastew ater SDF 18 - - - 9 - - 9 - $ 753,482 $ 14,190 $ 98,113 $ 87,168 $ 257,313 $ 99,934 $ 15,896 $ 88,847 $ 92,021 Total Operation and Maintenance Impact - 3,266 6,028 7,284 17,698 - Total Revenue - - - - - - 6,028 $ 7,284 $ 17,698 Total Sources Operation and Maintenance Impact (1,000s) Net Additional Cost $ 269 - $ 3,266 $ $ - Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL Project Priority: 0.87 MF0320 – Transfer Station Design and construction of a Materials Recycling Facility and Municipal Solid Waste Transfer Station (MRF-TS) on Town owned property in Gilbert or the joint facility with the City of Mesa located at Pecos and Sossaman Roads in Mesa, AZ. The proposed MRF-TS complex will allow for the disposal of municipal solid waste, green waste and other organic material including construction demolition material and large bulk material. The intent is that the Transfer Station would be operated independently from the MRF. The facility will accept collected recycling material and will provide for the sorting, processing, and resale of the household recycling material. This will allow the Town to continue with mandated collection requirements and diversion goals. The location of the new facility would introduce efficiencies including reduction in the Town’s fuel costs and travel distances. There is the potential of sharing the project costs with adjacent municipalities. 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 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. 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 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. 270 Project Priority: 3.00 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL Project Priority: 3.00 MF2490 – Advocacy Center Phase 1 Design and construction of an Advocacy Center to include new building(s) on the vacant lot adjacent to the Public Safety Complex that will embrace trauma-informed design and provide comprehensive services, including critical after care services to victims of violence and neglect, in a safe, confidential and supportive environment. The project 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. The Advocacy Center will be 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. 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. 271 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL MF2533 – Fuel Stations Shade Structures Project Priority: 3.00 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. MF2535 – Park and Ride Facility Relocation Project Priority: 2.17 Study, design and construction of a new Park and Ride Facility to relocate and replace the current 531 Express Route Park and Ride location in the Heritage District, currently located on south west corner of Page Avenue and Ash Street. MF2536 – Fire Station 11 Remodel – Riggs and Higley Project Priority: 1.71 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: 1.71 MF2541 – Fire Station 1 Remodel Design and construction of the Fire Station 1 remodel. This project has two components. First is the refresh of interior and exterior systems and finishes such as concrete, facades, cabinetry, countertops, flooring. This also includes the replacement of aging building infrastructure systems to avoid unplanned expenses to the repair and maintenance funds. Second is the conversion of our existing legacy male/female locker rooms into individual full bathrooms which supports long-range Diversity, Equity, and Inclusion (DE&I) initiatives. The current size of Fire Station 1 is 23,628 square feet. Project Priority: 1.71 MF2542 – Fire Station 3 Remodel Design and construction of the Fire Station 3 remodel. This project has two components. First is the refresh of interior and exterior systems and finishes such as concrete, facades, cabinetry, countertops, flooring. This also includes the replacement of aging building infrastructure systems to avoid unplanned expenses to the repair and maintenance funds. Second is the conversion of our existing legacy male/female locker rooms into individual full bathrooms which supports long-range Diversity, Equity, and Inclusion (DE&I) initiatives. MF2546 – Fire Administration Remodel – Civic Center 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. 272 Project Priority: 3.00 Table of Contents MUNICIPAL FACILITIES PROJECT DETAIL Project Priority: 1.71 MF2550 – Fire Station 6 Remodel Design and construction of the Fire Station 6 remodel. This project is the refresh of interior and exterior systems and finishes such as concrete, facades, cabinetry, countertops, flooring. This also includes the replacement of aging building infrastructure systems to avoid unplanned expenses to the repair and maintenance funds. This project also includes the conversion of our legacy locker rooms into individual bathrooms. We would also like to determine the feasibility of adding two bedrooms assets in the future. The existing size of Fire Station 6 is 11,995 square feet. MF2551 – Electric Charging Stations Conversion Project Priority: 3.00 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 Project Priority: 3.00 Design, construct, and equip a new repair and maintenance facility for Public Safety vehicles and large apparatus. 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. 273 Project Priority: 3.00 Table of Contents 274 Table of Contents REDEVELOPMENT PROJECT LOCATOR 275 Table of Contents REDEVELOPMENT PROJECT SUMMARY Capital Expenses (1,000s) Total Parking Garage 3 RD1190 Phoenix Avenue Pedestrian Mall Western Pow erline Shared Use Path Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs - - 64,265 89 9,911 - 54,265 - - RD1210 8,243 5,392 2,851 - - - - - - RD2090 11,214 - - - - - - 11,214 - Ash Street Re-Alignment RD2130 15,752 249 15,503 - - - - - - The Living Room Plaza RD2170 32,276 - - 32,276 - - - - - Vaughn Ventilator RD2190 57,471 9,875 47,596 - - - - - - The Neighborhood Park RD2210 5,466 - - - - - - 5,466 - Gilbert Road Median Improvements RD2220 3,898 23 3,875 - - - - - - Heritage Center Site and ADA Improv RD2261 1,703 141 1,211 351 - - - - - West Commercial Alley Improvements RD2266 5,145 - - 213 4,932 - - - - Fancy Hat Street Improvements RD2267 7,967 - - 293 7,674 - - - - Water Tow er Way - South Ash Phase RD2268 8,013 - - - 2,678 5,335 - - - Water Tow er Way - Core Phase RD2269 12,499 - 299 12,200 - - - - - Veterans Memorial Pedestrian Bridge RD2270 19,319 15 25 - - 705 - 18,574 - Water Tow er Way - North Alley Phase RD2271 5,847 - - - - 217 - 5,630 - Passenger Loading Zones Phase 2 RD2272 1,239 - 1,239 - - - - - - Heritage District ADA Improve Phase 2 RD2273 1,057 - - - - 325 325 407 - Wayfinding Signs RD2274 760 - 760 - - - - - - $ 262,134 $ 15,784 $ 83,270 $ 45,333 $ 69,549 $ 6,582 $ 325 $ 41,291 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Prior Years Years 610 Beyond 10 Yrs - Total Capital Expenses Capital Sources (1,000s) 2017 GO Bonds FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 $ - 24 24 - - - - - - 2022 GO Bonds (Transport) 94,858 8,452 74,206 12,200 - - - - - 26/28 Potential Street Bonds 91,997 - - - 66,871 922 - 24,204 - 30/32 Potential Parks Bonds 11,214 - - - - - - 11,214 - CDBG 2,760 141 1,211 351 - 325 325 407 - 90 90 - - - - - - - Water Repl Fund 2,400 - 2,400 - - - - - - General Fund 9,389 6,895 2,494 - - - - - - Wastew ater Fund 1,570 - 1,570 - - - - - - Roadw ay and Maint. Fund 9,940 182 1,239 506 2,678 5,335 - - - Future Grow th Funding 5,466 - - - - - - 5,466 - Private Fund 32,276 - - 32,276 - - - - - Miscellaneous 150 - 150 - - - - - - Total Sources $ 262,134 $ 15,784 $ 83,270 $ 45,333 $ 69,549 $ 6,582 325 $ 41,291 Total Operation and Maintenance Impact - - - - 225 - Total Revenue - - - - - - CIP O/S Revolving Fund $ Operation and Maintenance Impact (1,000s) Net Additional Cost $ 276 - $ - $ - $ - $ 225 $ - $ - 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. 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. 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: 3.00 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). RD2269 – Water Tower Way Core Phase – Heritage District Design and construction of the core portion of Water Tower Way located between Vaughn Ave. and Page Ave. on the existing Ash Street alignment. Scope of work will include the development of a pedestrian path and flexible public space to accommodate, pedestrians, special events such farmer's markets or small-scale festivals or use as a passive public space within the Heritage District. Project elements will include the conversion of the existing Ash Street to a pedestrian path with hardscape and streetscape improvements, street furniture, lighting, signage, drinking fountains, public art and associated utility improvements to support market and entertainment setups such as electrical and fiber. The Vaughn Ave and Page Ave pedestrian crossings will also be improved to coordinate with the landscape palette and hardscape of the core area and allow for curb areas for commercial loading zones and food trucks. 277 Project Priority: 1.83 Table of Contents REDEVELOPMENT PROJECT DETAIL RD2270 – Veterans Memorial Pedestrian Bridge – Heritage District Project Priority: 1.74 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. RD2272 – Passenger Loading Zones Phase 2 – Heritage District Project Priority: 3.00 Design and construction of the remaining amenities (Phase II) associated with existing loading zones completed previously. Phase I of the project was completed in 2021 and included designated passenger loading zones for drop off and pick up of passengers sharing a ride, including taxis, Uber, Lyft, or private vehicles. Five locations were improved on West Vaughn, East Vaughn, West Page, East Page and included striping, signage, modification to on-street parking curb gutter, paving and ADA improvements. Phase II will include the design and installation of lighting, street furniture, emergency safety call boxes, canopies and upgrades to way finding. RD2274 – Wayfinding Signs – Heritage District Design, fabrication and Installation of Phase I, Phase II, and Phase III wayfinding signs throughout the Heritage District as outlined in the Heritage District Wayfinding and Placemaking Master Plan. This includes signs ranging from local street signs to large-scale gateway entry signs. Preliminary designs, locations, and quantities are included in the Heritage District Wayfinding and Placemaking Master Plan. 278 Project Priority: 3.00 Table of Contents STORM WATER PROJECT LOCATOR 279 Table of Contents STORM WATER PROJECT SUMMARY Capital Expenses (1,000s) Total Sonoqui Wash Restoration SW0070 14,332 Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs - - - 14,332 - - - - Hunt Highw ay Channel Protection SW0100 6,233 - - - 6,233 - - - 2023 Storm Water Master Plan SW0120 650 432 218 - - - - - - Nichols Park Basin Improvements SW0121 1,540 - - 1,540 - - - - - Vaughn Basin Relocation SW0122 16,376 10,253 6,123 - - - - - - Crossroads SW Pump Station Rehab SW0124 900 1 899 - - - - - - Riggs Road Channel Restoration SW0125 28,399 - 256 - 28,143 - - - - Village II SW Pump Station Rehab SW0127 940 88 852 - - - - - - Vaughn SW Pump Station Rehab SW0128 1,158 8 1,150 - - - - - - Freestone SW Pump Station Rehab SW0130 779 97 682 - - - - - - Houston Ave Storm Drain Rehab SW0131 705 396 309 - - - - - - Val Vista Lakes Storm System Rehab SW0132 2,674 5 2,669 - - - - - - Stormw ater Channel Rehab SW0133 639 4 635 - - - - - - Stormw ater Minor Rehab SW0134 985 4 981 - - - - - - $ 76,310 $ 11,288 $ 14,774 $ 1,540 $ 34,376 $ 14,332 $ TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Total Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs 2022 GO Bonds (Transport) 16,376 10,253 6,123 - - - - - - 26/28 Potential Street Bonds 28,143 - - - 28,143 - - - - Intergovernmental 383 165 218 - - - - - - Federal Grant 600 - 600 - - - - - - Env. Compliance Repl Fund 21,142 603 7,577 - 4,363 8,599 - - - Env. Compliance Fund 9,666 267 256 1,540 1,870 5,733 - - - $ 76,310 $ 11,288 $ 14,774 $ 1,540 $ 34,376 $ 14,332 Total Capital Expenses Capital Sources (1,000s) Total Sources $ - - $ $ - - Operation and Maintenance Impact (1,000s) Total Operation and Maintenance Impact - - - - - - Total Revenue - - - - - - Net Additional Cost $ 280 - $ - $ - $ - $ - $ - $ $ - - 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: 3.00 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. SW0125 – Riggs Road Channel Restoration Project Priority: 3.00 Design and rehabilitation of channel to provide required storm water flow capacity and operations. 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. 281 Project Priority: 3.00 Table of Contents STORM WATER PROJECT DETAIL SW0131 – Houston Ave Storm Drain Rehab – Gilbert to Palm Project Priority: 3.00 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: 3.00 Study, design and construction of rehabilitation and restoration improvements for existing stormwater infrastructure in the Val Vista Lakes neighborhood. Project Priority: 3.00 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: 3.00 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. 282 Table of Contents WATER PROJECT LOCATOR 283 Table of Contents WATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs Site 34 Well and Reservoir WA0270 35,333 4,760 10,577 - - - 19,996 - - Zone 2 to Zone 4 Interconnect WA0670 2,002 6 - - - - - 1,996 - Site 33 Well Development WA0800 7,197 1,270 5,927 - - - - - - 35 Well Development WA0810 11,837 4,921 6,916 - - - - - - Water Rights - WMAT Settlement WA0830 14,472 - - - 14,472 - - - - Site 32 Well WA0880 18,752 4,203 14,549 - - - - - - Water Rights - Phase 2 WA0940 43,591 18,605 5,506 19,480 - - - - - Pow er Rd Water Line WA1120 6,007 - - - - - 6,007 - - Water Rights Resiliency and Capacity WA1200 46,851 - - 35,138 11,713 - - - - Site 20 Reservoir Construction WA1230 25,533 12,130 13,403 - - - - - - Tankersley Water System Area II WA1310 15,370 4,912 10,458 - - - - - Tankersley Water System Area V WA1320 17,919 1,348 16,571 - - - - - - Tankersley Water System Area III/IV WA1330 18,165 - - - - - - 18,165 - Tankersley Water System Area VI WA1340 3,213 - - - - - - 3,213 - Tankersley Water System Area VII/VIII WA1350 12,897 - - - - - - 12,897 - Zones 1 and 2 Split Valves WA1410 6,448 132 1,847 - - - - 4,469 - Transmission Main Assessment Phase 1 WA1450 507 2 505 - - - - - Higley Rd Water Line WA1460 3,595 3,262 333 - - - - - - Islands Water Line Replacement WA1470 90,828 - - - 3,000 - - 87,828 - Site 25 Arsenic Mitigation WA1480 4,950 - - - - - - 4,950 Cathodic Protection Assessment WA1490 1,176 2 1,174 - - - - - - Pony Lane Water Line Replacement WA1510 14,427 - - - - - - 14,427 - Lindsay Rd Water Line WA1540 4,554 - - - - - - 4,554 - 2022 Vulnerability Assessment WA1542 396 372 24 - - - - - - Tankersley Water System Area IX WA1545 14,945 - - - - - - 14,945 - Zone 1 System Connectivity WA1547 4,204 31 79 - - - - 4,094 - Site 8 Condition Repair WA1557 3,047 139 104 - - - - 2,804 - NWTP SCADA/I&C Support Services WA1579 317 122 195 - - - - - - NWTP South Reservoir Improvements WA1582 10,840 9,883 957 - - - - - - NWTP Expansion and Reconstruction WA1589 737,664 273,128 433,536 31,000 - - - - - ICPMS Instrument Replacement WA1593 464 183 281 - - - - - - SVWTP Raw Water Cathodic Protection WA1594 8,051 512 7,539 - - - - - - Pow er Rd Water Line WA1595 454 17 437 - - - - - - Water Rights Bartlett Lake Modification WA1596 19,599 - - 6,533 6,533 6,533 - - - ACP Water Line Replacements WA1597 282,214 - - - 5,000 4,021 13,266 259,927 - Stratland Estates Utility Separation WA1600 10,414 90 526 - - - - 9,798 - Guadalupe Rd Water Line Abandonment WA1601 1,012 61 951 - - - - - - Site 21 Booster Upgrades WA1603 4,710 8 4,702 - - - - - - NWTP Electrical Building A Rehab WA1607 2,044 1,155 889 - - - - - - Well Siting Analysis Phase 1 WA1608 1,694 104 1,590 - - - - - - Site 36 Well Development WA1609 14,951 3,887 11,064 - - - - - - Site 37 Well Development WA1610 19,534 3,418 16,116 - - - - - - Site 38 Well Development WA1611 10,668 2,757 7,911 - - - - - - Site 39 Well Development WA1612 20,418 4,525 15,893 - - - - - - Site 40 Well Development WA1613 23,419 - - - - - - 23,419 - Transmission Main Assessment Phase 3 WA1614 27,807 1,551 26,256 - - - - - - 401 - - 401 - - - - - 2027 Vulnerability Assessment/ERP WA1615 2032 Vulnerability Assessment/ERP WA1616 401 - - - - - - 401 Lead and Copper Compliance Program WA1617 330 184 146 - - - - - - Site 5 Rehab and Tank Replacement WA1618 1,110 56 1,054 - - - - - - Transmission Main Assessment Phase 4 WA1619 11,811 - - 4,000 7,811 - - - - 284 Table of Contents WATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs SVWTP Transmission Main Assmt Phase WA1620 7,363 - - - 4,908 2,455 - - - Site 21 Reservoir Roof Replacement WA1621 2,038 3 2,035 - - - - - - Site 26 Reservoir Roof Replacement WA1622 2,036 - - 2,036 - - - - - System Arsenic Valve Replacements WA1623 4,292 - - - - - - 4,292 - Site 19 Electric & Chlorine Upgrade WA1624 5,804 - - - - 5,804 - - - Desert Sky Utilities Improvements WA1625 508 51 457 - - - - - - 45 Well Development WA1626 11,946 - - - - - - 11,946 - Site 41 Well Facility Development WA1627 24,419 - - - - - - 24,419 - Site 42 Well Facility Development WA1628 24,419 - - - - - - 24,419 - Site 43 Well Facility Development WA1629 24,419 - - - - - - 24,419 - Site 44 Well Facility Development WA1630 24,419 - - - - - - 24,419 - Water Rights - SRP CAP Interconnect WA1631 9,500 - 1,000 1,150 7,350 - - - - Transmission Main Assessment Phase 5 WA1632 1,292 - - - - - - 1,292 - NWTP Finished Water Pump Station WA1633 14,281 8 14,273 - - - - - - Zone 1 Relief Transmission Main 1 WA1634 11,988 - - - - - - 11,988 - Zone 1 Relief Transmission Main 2 WA1635 27,057 - - - - - - 27,057 - Zone 2 Relief Transmission Main 1 WA1637 5,774 - - - - - - 5,774 - Zone 2 Relief Transmission Main 2 WA1638 6,076 - 6,076 - - - - - - Water System Surge Evalualtion WA1639 3,816 - - - - 250 - 3,566 - Fire Flow Improvements Phase 1 WA1640 5,293 174 3,121 - 1,998 - - - - Fire Flow Improvements Phase 2 WA1641 4,782 - - - - - - 4,782 - Fire Flow Improvements Phase 3 WA1642 3,266 - - - - - 3,266 - - Fire Flow Improvements Phase 4 WA1643 5,482 60 1,356 - - 4,066 - - - Fire Flow Improvements Phase 5 WA1644 4,073 - - - - - - 4,073 - Fire Flow Improvements Phase 6 WA1645 842 - - - - - 842 - - Fire Flow Improvements Phase 7 WA1646 1,249 - - - - - 1,249 - - Fire Flow Improvements Phase 8 WA1647 394 - - - - - - 394 - Fire Flow Improvements Phase 9 WA1648 291 - - - - - - 291 - SVWTP Condition Assessment WA1649 684 - - - 684 - - - - NWTP FWPS and Reservoir Replacement WA1650 40,663 - - - - - 7,453 33,210 - Unidirectional Flushing Program WA1651 168 90 78 - - - - - - System Droughts Interconnects WA1654 2,943 5 2,938 - - - - - - Water Site Study WA1655 1,286 - - - - - - 1,286 - Zone 3 - In-Line Booster Station WA1656 321 - 321 - - - - - - Water Crossing Rehab Assessment WA1657 3,544 - - 222 - 3,322 - - - 2027 Int Water Resources Master Plan WA1660 1,304 - - 1,304 - - - - - Consolidated Canal Waterline Repair WA1663 552 210 342 - - - - - - Lindsay Road Valve Rehab WA1664 874 - - - - 874 - - - Site 7 and 16 Treatment Facility WA1667 13,026 - - - - 13,026 - - Remote Site SCADA WA1669 2,833 - 902 1,931 - - - - - Site 29 and Site 30 Well WA1671 5,074 - - - - - - 5,074 - Water System Fiber Connection WA1672 5,667 4 983 1,107 3,573 - - - - $ 1,954,601 $358,341 $651,898 $104,302 $ 67,042 $ 40,351 $ 52,079 $680,588 Total Capital Expenses 285 $ - Table of Contents WATER PROJECT SUMMARY Capital Sources (1,000s) Prior Years Total 2007 WRMPC Bonds FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs 13 13 - - - - - - - 2016 WRMPC Bonds (SDF) 1,166 1,166 - - - - - - - 2022 WRMPC (Water SDF) 175,654 86,202 89,452 - - - - - - 2022 WRMPC (Water) 160,710 58,985 101,725 - - - - - - 2022 WRMPC (WR SDF) 12,906 - 5,506 7,400 - - - - - 2022 WRMPC (Water R&R) 352,064 150,089 201,975 - - - - - - 2027 WRMPC (Water) 27,102 - 23,036 1,062 - - 3,004 - - 2027 WRMPC (Water R&R) 80,752 - 65,067 15,685 - - - - - WRMPC - Intergov Contrib 4,024 236 3,788 - - - - - - Potential WRMPC (WR SDF) 37,897 - - 23,425 14,472 - - - - Intergovernmental 28,700 13,213 15,487 - - - - - - State Grant 3,000 173 2,827 - - - - - - Developer Contribution 3,003 - - - - - 3,003 - - City of Chandler 4,023 - - - 2,796 1,227 - - - Water Repl Fund 554,414 14,952 36,093 6,036 15,811 4,021 20,719 456,782 - Water Fund - 268,176 12,287 74,843 31,229 27,430 28,570 5,357 88,460 Wastew ater Fund 1,418 276 90 852 - - - 200 - Future Grow th Funding 44,082 - - - - - 3,996 40,086 - Water SDF 145,213 2,144 32,009 - - - 16,000 95,060 - Water Resources SDF 50,284 18,605 - 18,613 6,533 6,533 - - - $ 1,954,601 $358,341 $651,898 $104,302 $ 67,042 $ 40,351 $ 52,079 $680,588 Total Operation and Maintenance Impact - 436 2,357 2,357 2,357 - Total Revenue - - - - - - 2,357 $ 2,357 Total Sources Operation and Maintenance Impact (1,000s) Net Additional Cost $ 286 - $ 436 $ $ 2,357 $ - $ - 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 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. 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: 3.00 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 Project Priority: 3.00 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. WA1320 – Tankersley Water System Area V 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. 287 Project Priority: 3.00 Table of Contents WATER PROJECT DETAIL Project Priority: 3.00 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. Project Priority: 3.00 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. 288 Table of Contents WATER PROJECT DETAIL 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. 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. 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 Project Priority: 3.00 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. 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). 289 Table of Contents WATER PROJECT DETAIL 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. 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 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. 290 Project Priority: 3.00 Table of Contents WATER PROJECT DETAIL WA1621 – Site 21 Reservoir Roof Replacement – Riggs and 180th Project Priority: 3.00 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 Project Priority: 3.00 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. WA1638 – Zone 2 Relief Transmission Main 2 Project Priority: 3.00 Design and construction of a parallel water transmission main along N Higley Road, from the North Water Treatment Plant (NWTP) to E Olney Avenue. The new piping will reduce the high velocities observed during modeling. The project will include 2,300 lineal feet (LF) of 24" ductile iron pipe (DIP). The need for this project is partially due to new growth and would therefore be eligible for SDF funding. WA1640 – Fire Flow Improvements Phase 1 – Playa Palms Project Priority: 3.00 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: 3.00 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 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. 291 Project Priority: 3.00 Table of Contents WATER PROJECT DETAIL 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. WA1656 – Zone 3 – In-Line Booster Station Project Priority: 3.00 Analysis of the water system at the southeast part of Zone 3 to identify recommendations for operational improvements and potential booster pump station. WA1663 – Consolidated Canal Waterline Repair Project Priority: 3.00 12” water line abandonment under Consolidated Canal, and construct two new 8” water lines. Project Priority: 3.00 WA1669 – Remote Site SCADA Design and construction of needed supervisory control and data acquisition (SCADA) systems for the remote sites of the water system. These improvements will align with the new SCADA architecture to meet cybersecurity and operability needs. WA1672 – Water System Fiber Connection Design and construction to complete last mile connections for the fiber optic system to all water facilities. This project would include any facilities for water not included within the TS1940 Fiber Optic Strategic Buildout Final Report. Locations include the Linsay and Freeman Farms Reservoirs, Booster Site 2, Station 5, as well as over 20 Well Sites across Town. 292 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT LOCATOR 293 Table of Contents WASTEWATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs System Relief Sew ers Phase 1 WW0690 9,528 3,228 6,300 - - - - - - South Recharge Site Phase 2 WW0770 10,508 9,427 1,081 - - - - - - Aquifer Storage and Recovery Wells WW0940 35,710 77 3,640 24,670 - - 7,323 - Riparian Distribution Structure WW0960 14,844 21 14,823 - - - - - - System Wide Force Main Retrofit WW1050 155,583 6,934 24,479 12,417 12,417 12,417 12,417 62,085 12,417 Concrete Pipe Gravity Sew er Rehab WW1060 18,590 15,300 3,290 - - - - - - Turner Ranch Gravity Sew er Upgrade - WW1070 9,261 - - - - - - 9,261 Neely Activated Sludge Pump Station Repl WW1090 8,899 7,310 1,589 - - - - - - Neely Oxidation Ditch Rotor Repl WW1100 15,968 10,586 5,382 - - - - - - Neely Effluent Filter Replacement WW1110 11,548 9,381 2,167 - - - - - - Neely Odor Control System WW1130 2,581 203 2,378 - - - - - Layton Lakes Odor Control WW1160 2,160 1,516 644 - - - - - - Western Canal Odor Control WW1170 2,136 241 1,895 - - - - - - Gilbert and Ray Sew er Outfall WW1180 1,309 206 1,103 - - - - - - GWRP Expansion Phase 4 WW1200 124,101 - 20,025 50,000 54,076 - - - - Val Vista Reclaimed Water Line WW1210 5,522 - 1,419 4,103 - - - - - Riggs Reclaimed Water Line WW1220 5,970 - 1,419 4,551 - - - - - Neely Admin Building Repairs WW1231 7,600 1,199 507 - 5,894 - - - - Reservoir 3 Reclaimed Recovery Well WW1233 5,925 - - - - - - 5,925 - Higley Reclaimed Water Line WW1234 6,762 - - 6,762 - - - - - SASC Odor Control Site WW1235 3,562 - 3,562 - - - - - - Islands Lift Station Improvements WW1237 2,354 - - 2,354 - - - - - Lift Station Property Acquisition WW1238 476 - 476 - - - - - - Manhole Rehabilitation Phase 1 WW1242 12,046 7,253 17 - 4,776 - - - - Agritopia Odor Control Site WW1243 3,372 - - - - 3,372 - - - Manhole Rehabilitation Phase 2 WW1248 11,104 5,091 6,013 - - - - - - Layton Lakes/Crossroads Lift Station WW1251 3,459 28 3,431 - - - - - - Commons Lift Station Improvements WW1252 4,564 100 4,464 - - - - - - Oak Sew er Realignment WW1253 1,479 - - - - 1,479 - - - Lift Station Safety Improvements WW1254 507 409 98 - - - - - - Neely Area Parallel Relief Sew ers WW1255 6,131 - - - 6,131 - - - - Greenfield Area Parallel Relief Sew ers WW1256 3,964 - - - 3,964 - - - - Neely WRF Concrete Assessment WW1259 2,825 801 65 1,959 - - - - - Access and Security Improvements WW1260 1,428 - - - - 1,428 - - - Site 3 Chlorine Generation System WW1262 1,169 - - - - - - 1,169 - Wastew ater System Fiber Connection WW1263 4,725 4 885 956 2,880 - - - - Higley and Ocotillo Dosing Station WW1264 1,698 - - - - 1,698 - - - Val Vista and Ocotillo Odor Control WW1265 1,905 - - - - - - 1,905 - Lindsay and Pecos Odor Control WW1266 1,691 - - - - - - 1,691 - BioFilter - Greenfield and Germann WW1267 2,460 - - - - - - 2,460 - Elliot Rd Reclaimed Line WW1268 41,913 - - - - - 8,958 32,955 - BioFilter - Lindsay and Queen Creek WW1269 2,817 - - - - - - 2,817 - Baseline & Greenfield Gravity Line WW1270 26,984 - - 26,984 - - - - - Recker & Morrison Ranch Gravity Line WW1271 1,774 - - 1,774 - - - - - Fiesta Tech Facility Upgrades 1 WW1272 16,563 - - - 16,563 - - - - Reclaimed System Surge Evaluation WW1273 3,900 - - - - - 3,900 - - Reclaimed Zone Split Improvements WW1274 1,129 - - - - - 1,129 - - Charbray Reclaimed Line WW1275 2,195 - 2,195 - - - - - - Williams Field Reclaimed Line WW1276 23,327 - - 5,441 17,886 - - - - 294 Table of Contents WASTEWATER PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs Pecos Rd Reclaimed Line WW1277 16,590 - - 2,904 13,686 - - - - SCADA & Communications Master Plan WW1278 380 - 380 - - - - - - GWRP - Flow Monitoring Program WW1279 342 - - - - - - 342 - Reclaimed Control Valve Upgrades WW1280 3,982 - - - 535 1,149 1,149 1,149 - Neely WRF O&M Documentation Update WW1283 745 - - 745 - - - - - Lift Station Emergency Pow er WW1284 2,064 - 2,064 - - - - - - Tow n Wide Arc Flash Phase 1 WW1285 752 3 749 - - - - - - Reservoir 3 Control System R&R WW1286 1,525 - 1,525 - - - - - - Greenfield Rd Reclaimed Rehab WW1287 18,131 - - - 18,131 - - - - Reclaimed - System Flushing Sites WW1288 697 - 697 - - - - - - Reclaimed - Reservoir Safety Imp WW1289 402 4 398 - - - - - - GWRP Various Plant Improvements Ph 2 WW1290 17,430 749 7,401 3,036 3,404 2,386 454 - - Tow n Wide ARV Improvements WW1291 652 - - - 652 - - - - Pioneer St Utility Improvements WW1292 4,539 - 4,539 - - - - - - 202 Freew ay Gravity Sew er Rehab WW1293 2,650 - 2,650 - - - - - - $716,907 $ 80,071 $133,750 $148,656 $160,995 $ 23,929 $ 35,330 $121,759 $ 12,417 TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE Capital Sources: (1,000s) Total Prior Years Beyond 10 Yrs Total Capital Expenses FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 2027 WRMPC (WW SDF) 139,463 - 10,717 74,670 54,076 - - - - Intergovernmental 13,866 - 13,866 - - - - - - Developer Contribution 32,778 - - 17,540 15,238 - - - - Wastew ater Repl Fund 357,698 64,401 72,939 36,698 53,514 15,051 18,612 84,066 12,417 Water Fund 1,525 - 1,525 - - - - - - Wastew ater Fund 85,248 5,292 25,664 10,430 5,823 8,878 6,412 22,749 - Future Grow th Funding 7,323 - - - - - 7,323 - - Greenfield Wastew ater SDF 41,318 9,063 6,528 5,809 15,948 - - 3,970 - Neely Wastew ater SDF 37,688 1,315 2,511 3,509 16,396 - 2,983 10,974 - $716,907 $ 80,071 $133,750 $148,656 $160,995 $ 23,929 $ 35,330 $121,759 $ 12,417 Total Operation and Maintenance Impact - 378 627 640 1,046 - Total Revenue - - - - - - Total Sources Operation and Maintenance Impact (1,000s) Net Additional Cost $ 295 - $ 378 $ 627 $ 640 $ 1,046 $ - 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. 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. 296 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. 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. 297 Table of Contents WASTEWATER PROJECT DETAIL 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. Project Priority: 3.00 WW1200 – GWRP Expansion Phase 4 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. Design and construction of this phase of the GWRP will begin in 2026 completed by end of calendar year 2028 and bring Gilbert's share of the total capacity to 16 million gallons per day (MGD). The ultimate plant capacity is 52 MGD. The plant will continue to produce high quality reclaimed water suitable for direct reuse for landscape irrigation and groundwater recharge. The expense data was previously listed in Beyond 10 Years on project WW0750. WW1210 – Val Vista Reclaimed Water Line Project Priority: 3.00 Design and construction of a new 12" reclaimed water pipeline along Val Vista Drive from Chandler Heights to Riggs Road. This pipeline will accommodate growth and enhance system operability to meet customer demands. Project Priority: 3.00 WW1220 – Riggs Reclaimed Water Line Design and construction of a new 12" reclaimed water pipeline along Riggs Road from Val Vista Road to Greenfield Road. This pipeline will accommodate growth and enhance system operability to meet customer demands. WW1231 – Neely Admin Building Repairs 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. 298 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT DETAIL Project Priority: 3.00 WW1235 – SASC Odor Control Site Installation of an odor control system north of the South Area Service Center (SASC), including site improvements, wastewater collection system tie-ins, and a biofilter to mitigate odors on the Greenfield Road wastewater trunk line. WW1238 – Lift Station Property Acquisition Project Priority: 3.00 This project will provide legal property title to several lift stations that are currently only in place by easements. Lift stations included are Western Skies, Rancho Del Verde, Freeman Farms, Lindsay Baseline, and Turner Ranch. WW1242 – Manhole Rehabilitation Phase 1 Project Priority: 3.00 Rehabilitation of degrading sanitary sewer manhole benches, chimney, and cone sections south of Williams Field Road. WW1248 – Manhole Rehabilitation Phase 2 Project Priority: 3.00 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: 3.00 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. WW1254 – Lift Station Safety Improvements Project Priority: 3.00 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 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). 299 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT DETAIL WW1263 – Utility System Fiber Optic Connection Project Priority: 3.00 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. Project Priority: 3.00 WW1275 – Charbray Reclaimed Line Design and construction of piping capacity enhancements in E. Charbray Drive. The existing 4" pipe conveying demand to the Somerset neighborhood will soon exceed velocity design criteria (+7 fps). The project will include replacing 1,400 lineal feet (LF) of existing piping with 8" PVC pipe. WW1278 – SCADA & Communications Master Plan Project Priority: 3.00 Study for an assessment and master plan to complete a road-map for long-range Supervisory Control and Data Acquisition (SCADA) and communications improvements. This effort would include an assessment of all current systems and provide a long-range approach for systems planning and integration. WW1284 – Neely WRF Concrete Assessment Project Priority: 3.00 Procurement and installation of emergency generators at six critical lift stations that currently lack backup power sources. The primary goals of this initiative are to prevent potential sanitary sewer overflow (SSO) events caused by power outages, ensure the uninterrupted operation of our essential services, and safeguard the wellbeing of our businesses and residents. WW1285 – Town Wide Arc Flash Phase 1 Project Priority: 3.00 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. WW1286 – Reservoir 3 Control System R&R Project Priority: 3.00 Design and replacement of the remote terminal unit (RTU) within the control system at Reclaimed Site 3, including the seven pumps responsible for distributing reclaimed water from the Mesa, Gilbert, and Queen Creek treatment plant into the town's system to prevent a potential system failure. WW1288 – Reclaimed – System Flushing Sites Project Priority: 3.00 Design and construction of dedicated reclaimed water fill stations for the sanitary sewer service vehicles to alleviate the strain on potable water resources. These stations will enable access to reclaimed water from the existing distribution system, eliminating their reliance on potable hydrant water and providing a water conservation measure. WW1289 – Reclaimed – Reservoir Safety Imp – Site 1 and 3 Design and construction of fall protection on two above ground reclaimed water storage tanks at Sites 1 and 3. 300 Project Priority: 3.00 Table of Contents WASTEWATER PROJECT DETAIL WW1290 – GWRP Various Plant Improvements Ph 2 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. WW1292 – Pioneer St Utility Improvements Project Priority: 3.00 Design and construction of 8" water and sewer pipelines on Pioneer Street from Melody Avenue and Houston Avenue to connect dead end water pipelines and extend the sewer pipeline. This requires acquisition of utility easements from 2 parcels and the UPRR railroad south of the dead-end on Pioneer Rd and Melody. WW1293 – 202 Freeway Gravity Sewer Rehab Design and rehabilitate three ductile iron pipe gravity sewer crossings of the Loop 202 Freeway. Manholes at each end shall be rehabilitated as well and possibly filling of annular space between pipe and casing. 301 Project Priority: 3.00 Table of Contents PARKS & RECREATION PROJECT LOCATOR 302 Table of Contents PARKS & RECREATION PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs - Freestone Park Expansion - North PR0030 36,656 - - - - - - 36,656 Freestone Skate and Tennis Facility PR0240 12,263 - - - - - - 12,263 - Marathon Trail Improvements PR0330 53,240 - - - - - 6,544 46,696 - Crossroads Park Phase 2 PR0390 18,422 24 - - - - - 18,398 - Freestone Recreation Center Pool PR0420 35,686 - - - - - - - 35,686 Crossroads Park Lake Improvements PR0530 11,532 - - - - - - 11,532 - Parks and Trails Signs PR0560 233 133 100 - - - - - - Urban Lakes Renovation PR0570 61,839 1,667 8,459 22,592 8,992 2,663 6,625 10,841 - Rittenhouse Trail Improvements PR0580 20,855 - - - - - 20,855 - - McQueen Park Phase 4 PR0630 13,309 - - - - - - - 13,309 Riparian Education Center PR0710 15,267 60 2,245 - - 10,000 - 2,962 - Santan Vista Trail Imp Phase 3 PR0850 20,931 4 - - - - - 20,927 - Santan Vista Trail Imp Phase 4 PR0970 5,559 - 5,559 - - - - - - Santan Freew ay Trail Imp West Leg PR1010 11,662 - - - - - - 11,662 - Santan Freew ay Trail Imp East Leg PR1020 24,576 - - - - - - 24,576 - Water Tow er Plaza PR1040 17,825 13,083 4,742 - - - - - - Discovery Park Playground Structure PR1080 4,897 - - - - - - 4,897 - Western Pow erline Trail Phase 5 PR1100 6,500 - - - - - - 6,500 - SERL Parking Lot Connection PR1110 12,308 74 822 - - - - 11,412 - Irrigation System Replacements PR1160 58,349 8 16,962 25,712 1,675 2,540 7,918 3,534 Santan Vista Trail Imp Phase 5 PR1210 9,124 - - - - - 9,124 - - Canal Trail Lighting PR1230 27,081 - - - - - - 27,081 - Cosmo Park Turf Project PR1240 968 - - - - - - 968 - Trail Crossings at RR Tracks Study PR1270 851 - - 851 - - - - - Cactus Yards Parking Lot PR1290 1,000 280 720 - - - - - - Trail Safety Crossing Improvements PR1310 413 230 183 - - - - - - Nichols Park at Water Ranch Phase 2 PR1311 56,796 - - - - - - 56,796 - Gilbert Youth Soccer Complex Phase 2PR1312 51,898 - - - - - - - 51,898 Marathon Trail Crossing at Pecos PR1314 2,115 - 2,115 - - - - - - Marathon Trail Crossing at Higley PR1315 1,453 4 1,449 - - - - - - Heritage Trail Crossing at Guadalupe PR1316 1,200 53 1,147 - - - - - - San Tan Vista Trail Crossing at Pecos PR1317 782 34 748 - - - - - - Heritage Trail Crossing at Lindsay 538 27 511 - - - - - - PR1318 Marathon Trail at Pow er and Guadalup PR1319 2,921 - 2,921 - - - - - - San Tan Vista Trail Crossing at Ray PR1320 1,118 62 1,056 - - - - - - Gilbert Regional Park Phase 2 and 3 PR1321 322,765 1,989 111,148 120,444 - - - 89,184 - Desert Sky Park Phase 2 PR1322 122,917 1,343 52,916 48,151 - - - 20,507 - Marathon Trail Crossing at Pow er - PR1323 4,243 5 142 - - - - 4,096 Queen Creek and Sonoqui Wash Trail PR1324 2,995 - 187 - - - - 2,808 - Mesquite Aquatic Center Improvement PR1325 12,406 - - - - - - 12,406 - Freestone Park Pickleball Complex - PR1326 14,081 - 2,618 11,463 - - - - Queen Creek Wash Crossing at Higley PR1327 1,722 59 405 - - - - 1,258 - Western Pow erline Trail Water FeaturePR1328 632 3 629 - - - - - - Trail System Repairs PR1329 914 423 491 - - - - - - Vehicular Shade Structures PR1330 4,218 - - - - - 4,218 - - Cactus Yards Ballfield Improvements PR1331 685 - - - - - - 685 - Freestone Rec Gymnasium Expansion PR1332 27,760 - - - - - - 27,760 - Crossroads Dog Park Improvements PR1333 7,698 - - - - - - 7,698 - SERL Furniture Replacement PR1334 491 - - 491 - - - - - Page Park Recreational Improvements PR1335 8,416 - - - - - - 8,416 - 303 Table of Contents PARKS & RECREATION PROJECT SUMMARY Capital Expenses (1,000s) Total Prior Years FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs Parks Facility Fiber Connection PR1336 1,172 433 739 - - - - - - Freestone Park Ballfield Imp PR1338 21,090 - - - - - - 21,090 - Gilbert Road Multiuse Path PR1340 30,498 - 2,084 - - - 28,414 - - Regional Park Drive Extension PR1342 9,410 1,352 8,058 - - - - - - Veterans Park Upgrades PR1344 9,233 - - - - - - 9,233 - Shade Structures PR1345 377 50 327 - - - - - - Playground Replacements PR1346 878 733 145 - - - - - - Turf Removal Project PR1347 4,655 237 3,711 - - - - 707 - Western Pow erline Trail Phase 6 PR1349 8,412 - 8,412 - - - - - - Western Pow erline Trail Phase 7 PR1350 12,513 - 12,513 - - - - - - Knox Trail Improvements PR1351 5,176 - - - - - 5,176 - - Gilbert/Zanjero Trail PR1352 14,139 - - - - - 14,139 - - Rittenhouse/Consolidated Canal PR1353 10,418 - - - - - 10,418 - - Rittenhouse/Consolidated Canal PR1354 20,311 - - - - - - 20,311 - Rittenhouse/Consolidated Canal PR1355 33,008 - - - - - - 33,008 - Heritage Park Improvements PR1356 14,121 - - - - - - 14,121 - South Gilbert Pool PR1357 58,793 - - - - - - - 58,793 Tow n Wide Playground Enhancements PR1358 6,693 - - - - - - 6,693 - Greenfield Pool Renovation PR1359 1,324 63 1,261 - - - - - - South Gilbert Recreation Center PR1360 69,024 - - 559 4,817 32,508 - 31,140 - Freestone Park Splash Pad PR1361 5,285 - 869 4,416 - - - - - Lindsay/Western Canal Assessment PR1362 232 - 232 - - - - - - Shade Structures Phase 2 PR1364 741 - - 741 - - - - - Playground Replacement Phase 2 PR1365 1,242 - - 1,242 - - - - - Freestone Skate Park Repairs PR1366 460 - 460 - - - - - - Freestone Ballfield Repairs PR1367 380 - 380 - - - - - - Cactus Yards Parking Lot Phase 2 PR1368 5,982 - - - - - 5,982 - - $ 1,477,677 $ 22,433 $ 257,466 $ 236,662 $ 15,484 $ 47,711 $ 119,413 $ 618,822 $ 159,686 Total Capital Expenses 304 Table of Contents PARKS & RECREATION PROJECT SUMMARY Capital Sources (1,000s) Prior Years Total 2001 GO Bonds 02-03 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years 610 Beyond 10 Yrs 1 1 - - - - - - - 2022 GO Bonds (Transport) 16,260 582 15,678 - - - - - - 26/28 Potential Street Bonds 28,414 - - - - - 28,414 - - 30/32 Potential Parks Bonds 475,918 - - - - - - 475,918 - 2027 PFMPC Bonds 290,493 - 122,029 129,412 - 32,508 6,544 - - 3,000 190 2,810 - - - - - - 89 89 - - - - - - - Federal Grant Developer Contribution Salt River Project CIP Outside Sources 19 19 - - - - - - - 8,138 31 662 1,242 - - - 6,203 - 197 229 (32) - - - - - - 139,749 8,152 32,523 48,304 10,667 5,203 20,525 14,375 - Water Repl Fund 984 624 360 - - - - - - General Fund (CIP) 58,170 - 39,914 559 4,817 10,000 - 2,880 - General Fund 78,497 9,488 4,816 2,083 - - 4,218 57,892 - Water Fund 1,854 69 1,785 - - - - - - CIP O/S Revolving Fund General Repl Fund Wastew ater Fund 1,824 819 1,005 - - - - - - Future Grow th Funding 110,848 - - - - - 49,294 61,554 - Park SDF 102,585 2,051 35,054 55,062 - - 10,418 - - Investment Income 8 8 - - - - - - - 159,686 - - - - - - - 159,686 Miscellaneous 943 81 862 - - - - - - Total Sources $ 1,477,677 $ 22,433 $ 257,466 $ 236,662 $ 15,484 $ 47,711 $ 119,413 $ 618,822 $ 159,686 Total Operation and Maintenance Impact - 414 6,166 6,166 6,564 - Total Revenue - - - - - - Unidentified Operation and Maintenance Impact (1,000s) Net Additional Cost $ - 305 $ 414 $ 6,166 $ 6,166 $ 6,564 $ - 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: 3.00 Multi-modal trail improvements along the Eastern Canal (Santan Vista Trail) from Baseline Road south to Germann Road. Phase IV includes improvements from Baseline Road to Guadalupe Road to include hawk crossing, concrete pathway, landscaping, irrigation, resting/sitting areas, interpretive kiosks, and signage. 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. 306 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: 3.00 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: 3.00 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. 307 Project Priority: 3.00 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1320 – San Tan Vista Trail Crossing at Ray – Eastern Canal Project Priority: 3.00 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: 3.00 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. PR1326 – Freestone Park Pickleball Complex Project Priority: 3.00 Design and construction to add a 16 court pickleball complex to include bleachers for the main court, a restroom facility, ramadas, and parking facilities. PR1327 – Queen Creek Wash Crossing at Higley – Gilbert Regional Park & QC Wash Project Priority: 3.00 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 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. 308 Project Priority: 3.00 Table of Contents PARKS & RECREATION PROJECT DETAIL Project Priority: 3.00 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. 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. PR1340 – Gilbert Road Multiuse Path – Elliot to Warner Project Priority: 3.00 Study, design and installation of a multi-use path and buffered bike lane along Gilbert Road from Elliot to Warner Road. PR1342 – Regional Park Drive Extension – Gilbert Regional Park Project Priority: 3.00 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: 3.00 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. Project Priority: 3.00 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. 309 Table of Contents PARKS & RECREATION PROJECT DETAIL PR1349 – Western Powerline Trail Phase 6 Project Priority: 3.00 Design and construction of a portion of the Regional Western Powerline multi-use Path Corridor beginning on the east side of Lindsay Road and extending 1.5 miles to the Powerline multi-use Path. Improvement will be 10-12 foot paved multi use pathway, lighting, landscaping, and rest areas. PR1350 – Western Powerline Trail Phase 7 Project Priority: 3.00 Design and construction of a portion of the Regional Western Powerline multi-use Path Corridor beginning on the east side of Eastern Canal and extending 1.5 miles to the east side of Recker Road. Improvement will be 10-12 foot paved multi use pathway, lighting, landscaping, and rest areas. 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. Project Priority: 3.00 PR1361 – Freestone Park Splash Pad Design and construction of a splash pad within Freestone park. Location will be determined through the design process. Design should include a recirculation of water for the splash pad. PR1362 – Lindsay/Western Canal Assessment Project Priority: 3.00 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. Project Priority: 3.00 PR1366 – Freestone Skate Park Repairs This project will cover the repair work required at the skate park facility at Freestone Park. The scope will include but may not be limited to concrete, fencing and other scope items addressing and enhancing safety. Project Priority: 3.00 PR1367 – Freestone Ballfield Repairs This project will cover repairs at the ballfield complex at the the Freestone Park. Main scope item is concrete and other elements enhancing and addressing safety concerns. 310 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, 2024: 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 $ 235,500,000 531,915,000 13,040,000 1,730,000 Total Bonds Outstanding $ 782,185,000 Public Facility Municipal Property Corporation 2% Improvement District 0% General Obligation 30% Water Resource Municipal Property Corporation 68% M oody's Bond Ratings General Obligation Bonds Aaa Water Resources Municipal Property Corporation N/R Public Facilities Municipal Property Corporation Aaa Improvement District Bonds Aa1 313 S&P Global AAA AAA AAA AA- Fitch Ratings 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 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022 2022/2023 2023/2024 2024/2025 2025/2026 Net Assessed Limited Property Valuation $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 3,554,809,729 Percent Change 7.26% 6.39% 7.14% 8.24% 7.09% 7.24% 6.65% 6.91% 6.19% 4.69% Property Tax Levy $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 34,838,000 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 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 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. 314 Table of Contents DEBT SERVICE There is a limit of 20% of secondary assessed valuation for projects involving streets, water, sewer, artificial lighting, parks, open space, and recreational facility improvements. There is a limit of 6% of secondary assessed valuation for any other general-purpose project. Voter authorization is required before General Obligation Bonds can be issued. The following table outlines the remaining authorization for each voter approved election: Election Date Nov 2001 Nov 2007 Nov 2018 Nov 2021 Purpose Authorized WW/Street/Park/Storm/PS Streets Public Safety Streets/Transportation $ 57,481,000 $ 174,000,000 $ 65,350,000 $ 515,000,000 Issued $ $ $ $ Remaining 20% 45,722,000 $ 11,759,000 173,993,080 *** $ 65,340,778 *** $ 201,394,600 $ 313,605,400 *** Remaining authorization is a de minimis amount The information below shows the legal bonding limit for General Obligation bonds as of July 1, 2025. Debt Capacity with Bond Premiums Included 6% Limitation FY 2026 NFC - Assessed Valuation Allowable 6% Debt Less: 6% Debt Outstanding Unused 6% Debt Capacity 20% Limitation FY 2026 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 $ 6,233,943,816 374,036,629 $ 374,036,629 $ 6,233,943,816 1,246,788,763 (235,500,000) (3,198,799) (2,700,933) (10,111,726) $ 995,277,305 The following table provides the detail for the FY 2026 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 $37,340,000 $45,155,000 $153,005,000 Tax Supported Debt Payments $4,174,300 $3,112,938 $26,985,363 Total General Obligation $315,155,000 $235,500,000 $34,272,600 The adopted tax levy for FY 2025-26 is $34.838m ($.9800 tax rate). The levy also includes an amount for delinquency and reserves as allowed under A.R.S. § 35-458. 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 315 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. 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. MPC issues are repaid with multiple funding sources including user fees, system development fees, and repair/replacement funds. 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 repaid the Subordinate Lien obligation in FY 2025. The debt was repaid 20 years early which saved $15.4m in interest. There are no outstanding Subordinate Lien Pledged Revenue Obligations. 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 Scottsdale Gilbert Goodyear Mesa Glendale Phoenix Tempe Queen Creek $1,742 $1,748 $2,902 $3,079 $3,083 $3,405 $3,474 $3,843 $5,019 $9,779 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. 316 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 Improvement District 2026 $25,440,000 $6,360,000 $22,260,000 $405,000 2027 10,470,000 6,680,000 23,305,000 425,000 2028 10,980,000 - 24,485,000 440,000 2029 11,455,000 - 25,510,000 460,000 2030 11,950,000 - 26,625,000 - 2031 12,535,000 - 26,645,000 - 2032 13,155,000 - 23,575,000 - 2033 13,795,000 - 24,750,000 - 2034 14,350,000 - 25,985,000 - 2035 14,925,000 - 27,285,000 - 2036 15,460,000 - 28,645,000 - 2037 15,950,000 - 26,480,000 - 2038 16,430,000 - 27,765,000 - 2039 16,930,000 - 29,110,000 - 2040 10,175,000 - 30,445,000 - 2041 10,555,000 - 31,690,000 - 2042 10,945,000 - 32,985,000 - 2043 - - 34,330,000 - 2044 - - 7,380,000 - 2045 - - 7,685,000 - 2046 - - 7,995,000 - 2047 - - 8,320,000 - 2048 - - 8,660,000 - $235,500,000 $13,040,000 $531,915,000 $1,730,000 317 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 Improvement District 2026 $8,832,600 $652,000 $23,670,088 $77,918 2027 7,958,350 334,000 22,616,013 56,743 2028 7,446,600 - 21,434,513 34,680 2029 6,970,000 - 20,416,575 11,730 2030 6,471,950 - 19,289,250 - 2031 5,887,300 - 18,004,250 - 2032 5,273,750 - 16,633,725 - 2033 4,629,725 - 15,458,100 - 2034 4,076,325 - 14,223,425 - 2035 3,498,350 - 12,926,825 - 2036 2,965,438 - 11,565,025 - 2037 2,482,391 - 10,135,150 - 2038 2,000,600 - 8,854,125 - 2039 1,497,819 - 7,507,350 - 2040 963,797 - 6,170,700 - 2041 588,066 - 4,928,000 - 2042 198,378 - 3,634,500 - 2043 - - 2,288,200 - 2044 - - 1,454,000 - 2045 - - 1,152,700 - 2046 - - 839,100 - 2047 - - 512,800 - 2048 - - 173,200 - $71,741,438 $986,000 $243,887,613 $181,070 318 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 2026 $25,440,000 $405,000 $2,221,544 $14,759,014 $2,886,558 $8,752,883 2027 10,470,000 425,000 2,334,540 15,410,056 3,035,596 9,204,808 2028 10,980,000 440,000 - 11,619,595 3,190,595 9,674,810 2029 11,455,000 460,000 - 11,985,940 3,353,940 10,170,120 2030 11,950,000 - - 12,403,823 3,526,823 10,694,353 2031 12,535,000 - - 11,697,861 3,706,861 11,240,279 2032 13,155,000 - - 7,858,629 3,897,629 11,818,743 2033 13,795,000 - - 8,230,743 4,096,743 12,422,514 2034 14,350,000 - - 8,614,780 4,307,780 13,062,440 2035 14,925,000 - - 9,025,355 4,528,355 13,731,289 2036 15,460,000 - - 9,447,854 4,760,854 14,436,292 2037 15,950,000 - - 6,302,083 5,004,083 15,173,834 2038 16,430,000 - - 6,596,697 5,249,697 15,918,606 2039 16,930,000 - - 6,903,234 5,507,234 16,699,533 2040 10,175,000 - - 7,219,001 5,760,001 17,465,997 2041 10,555,000 - - 7,512,077 5,996,077 18,181,847 2042 10,945,000 - - 7,821,498 6,240,498 18,923,004 2043 - - - 8,137,650 6,495,650 19,696,699 2044 - - - 7,380,000 - - 2045 - - - 7,685,000 - - 2046 - - - 7,995,000 - - 2047 - - - 8,320,000 - - 2048 - - - 8,660,000 - - $235,500,000 $1,730,000 $4,556,084 $211,585,890 $81,544,974 $247,268,052 319 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) System Development Fees Water Fund Water Repair & Replacement 2026 $8,832,600 $77,918 $227,804 $9,021,351 $3,738,057 $11,334,876 2027 7,958,350 56,743 116,727 8,357,349 3,590,003 10,885,933 2028 7,446,600 34,680 - 7,586,221 3,434,349 10,413,943 2029 6,970,000 11,730 - 7,228,020 3,270,735 9,917,820 2030 6,471,950 - - 6,794,326 3,098,716 9,396,208 2031 5,887,300 - - 6,238,534 2,917,874 8,847,842 2032 5,273,750 - - 5,634,597 2,727,762 8,271,366 2033 4,629,725 - - 5,264,863 2,527,903 7,665,335 2034 4,076,325 - - 4,877,424 2,317,789 7,028,211 2035 3,498,350 - - 4,471,571 2,096,886 6,358,368 2036 2,965,438 - - 4,046,191 1,864,656 5,654,178 2037 2,482,391 - - 3,600,692 1,620,532 4,913,925 2038 2,000,600 - - 3,308,756 1,375,241 4,170,129 2039 1,497,819 - - 3,001,790 1,117,370 3,388,190 2040 963,797 - - 2,684,829 864,489 2,621,382 2041 588,066 - - 2,390,207 629,367 1,908,425 2042 198,378 - - 2,083,536 384,636 1,166,328 2043 - - - 1,764,353 129,913 393,934 2044 - - - 1,454,000 - - 2045 - - - 1,152,700 - - 2046 - - - 839,100 - - 2047 - - - 512,800 - - 2048 - - - 173,200 - - $71,741,438 $181,070 $344,531 $92,486,410 $37,706,279 $114,336,392 General Fund 320 Table of Contents DEBT SERVICE Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 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 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 General Obligation Improvement Districts MPC - Public Facilities MPC - Water System MPC - Wastewater System Revenue Obligations 29,595,175 487,172 7,013,500 22,612,654 3,623,600 2,260,081 31,107,200 488,702 7,016,000 42,304,288 3,623,100 2,262,581 32,661,680 2,253,210 7,019,790 42,300,630 3,627,750 2,261,460 32,901,680 523,500 7,019,790 42,300,630 3,627,750 32,477,043 34,292,610 1,842,920 7,022,040 42,321,140 3,624,000 10,000 $ 65,592,182 $ 86,801,871 $ 90,124,520 $118,850,393 $ 89,112,710 EXPENSES BY CATEGORY Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Personnel Supplies & Contractual Capital Outlay 65,592,182 - 86,801,871 - 90,124,520 - 118,850,393 - 89,112,710 - $ 65,592,182 $ 86,801,871 $ 90,124,520 $118,850,393 $ 89,112,710 OPERATING RESULTS Actual FY 2023 Actual FY 2024 Budget FY 2025 Projected FY 2025 Budget FY 2026 Total Revenues Transfers In 30,558,530 35,490,423 31,863,396 55,173,003 33,982,100 55,209,630 33,833,500 82,845,095 36,705,920 52,977,180 Total Sources $ 66,048,953 $ 87,036,399 $ 89,191,730 $116,678,595 $ 89,683,100 Total Expenses Transfers Out 65,592,182 - 86,801,871 5,790,756 90,124,520 - 118,850,393 - 89,112,710 - Total Uses $ 65,592,182 $ 92,592,627 $ 90,124,520 $118,850,393 $ 89,112,710 Net Operating Result $ $ (5,556,228) $ PERSONNEL BY ACTIVITY Total Expenses Total Expenses 456,771 321 (932,790) $ (2,171,798) $ 570,390 Table of Contents 322 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 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 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 Manager Town Manager Assistant Town Manager Deputy 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 0.00 1.00 0.00 2.00 1.00 1.00 0.50 0.00 9.50 1.00 3.00 0.00 1.00 1.00 2.00 1.00 1.00 0.50 0.00 10.50 1.00 3.00 0.00 1.00 1.00 2.00 1.00 1.00 0.50 1.00 11.50 1.00 4.00 1.00 1.00 1.00 2.00 1.00 1.00 0.50 1.00 13.50 1.00 4.00 1.00 1.00 1.00 2.00 1.00 1.00 0.50 1.00 13.50 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 0.45 0.90 1.35 0.45 0.90 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 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 Safety Safety Manager Total Safety 1.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Facilities Management: Facilities Management Administration Facilities Operation Superintendent Facilities Assistant Manager Security Systems Technician Maintenance Coordinator Facilities Maintenance Technician Total Facilities Management Administration 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.00 2.00 2.00 2.00 13.25 21.25 South Area Service Center Environmental Compliance Regulatory Coordina Total South Area Service Center 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.25 0.25 Public Safety Training Facility Facilities Assistant Manager Public Safety Equipment Technician Facilities Maintenance Technician Administrative Assistant Total Public Safety Training Facility 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0.75 2.00 4.75 Total Facilities Management 0.00 0.00 0.00 0.00 26.25 325 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 Engineering: Engineering Administration Town Engineer Assistant Town Engineer Engineering ROW Manager Administrative Assistant Engineering Data Strategist Total Engineering Administration 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.60 1.00 0.50 1.00 1.00 4.10 Engineering Traffic Town Traffic Engineer Traffic Engineering Specialist Traffic Safety Specialist Traffic Studies Engineer Total Engineering Traffic 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 2.00 1.00 1.00 5.00 Total Engineering 0.00 0.00 0.00 0.00 9.10 Communications and Engagement 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 Communications and Engagement 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 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 Economic Development Economic Development Director Economic Development Deputy Director Redevelopment Program Manager Data Scientist Tourism Program Manager Administrative Assistant Economic Development Project Manager Total Economic Development 1.00 1.00 1.00 1.00 1.00 1.00 4.00 10.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 10.00 1.00 1.00 1.00 1.00 0.00 1.00 4.00 9.00 1.00 1.00 1.00 1.00 0.00 1.00 4.00 9.00 1.00 1.00 1.00 1.00 0.00 1.00 4.00 9.00 326 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 0.50 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 3.00 0.00 1.00 0.00 1.00 1.00 0.31 1.00 7.31 3.00 0.00 1.00 0.00 1.00 1.00 0.31 1.00 7.31 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 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 1.00 1.00 1.00 1.00 1.00 8.00 1.00 1.00 15.00 1.00 1.00 1.00 1.00 1.00 8.00 1.00 1.00 15.00 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 2.00 0.00 0.50 12.50 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 0.00 1.00 0.00 0.00 13.00 0.31 14.31 0.00 1.00 0.00 0.00 13.00 0.31 14.31 Infrastructure Enterprise Operations and Infrastructure Manag Systems Engineer Telecom Engineer Communications Engineer Network Engineer Cloud Engineer Communication Engineering Technician Total Infrastructure 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 1.00 3.00 2.00 2.00 3.00 1.00 0.00 12.00 1.00 3.00 2.00 2.00 3.00 1.00 0.00 12.00 GIS Operations and Support GIS Supervisor GIS Administrator GIS Analyst Applications Analyst GIS Technician Total GIS Operations and Support 1.00 1.00 1.00 0.00 4.00 7.00 1.00 1.00 2.00 0.00 3.00 7.00 1.00 1.00 2.00 0.00 3.00 7.00 1.00 1.00 2.00 1.00 3.00 8.00 1.00 1.00 2.00 1.00 3.00 8.00 IT Security Chief Information Security Officer IT Security Analyst Total IT Security 1.00 1.00 2.00 1.00 2.00 3.00 1.00 2.00 3.00 1.00 2.00 3.00 1.00 2.00 3.00 Total Information Technology 54.00 54.62 57.62 59.62 59.62 327 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 Human Resources: HR Administration Chief People Officer Deputy Chief People Officer Health & Wellbeing Manager Total Rewards Manager Total Rewards Analyst HRIS Analyst Benefits Analyst Senior Human Resource Business Partner 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 0.00 1.00 1.00 1.00 1.00 5.00 1.00 0.00 1.00 2.00 0.50 1.00 1.00 1.00 18.50 1.00 1.00 0.00 1.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 3.00 0.50 1.00 1.25 1.00 19.75 1.00 1.00 0.00 1.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 3.00 0.50 1.00 1.25 1.00 19.75 1.00 1.00 1.00 0.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 3.00 0.50 1.00 1.25 1.00 19.75 1.00 1.00 1.00 0.00 1.00 1.00 1.00 4.00 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 Total Safety 0.00 0.00 1.00 1.00 2.00 2.00 2.00 2.00 1.00 1.00 Total Human Resources 22.50 24.75 25.75 25.75 24.75 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 5.00 1.00 7.00 1.00 5.00 1.00 7.00 Town Clerk Town Clerk Deputy Clerk Administrative Assistant Records and Information Manager Town Clerk Specialist Total Town Clerk 1.00 1.00 1.00 1.00 3.00 7.00 1.00 1.00 1.00 1.00 3.00 7.00 1.00 1.00 1.00 1.00 3.00 7.00 1.00 1.00 1.00 1.00 3.00 7.00 1.00 1.00 1.00 1.00 3.00 7.00 Legal Services: General Counsel Town Attorney Deputy Town Attorney Assistant Town Attorney Legal Intern Paralegal Legal Secretary Total General Counsel 1.00 1.00 3.00 0.25 2.00 1.00 8.25 1.00 1.00 4.00 0.25 2.00 1.00 9.25 1.00 1.00 4.00 0.25 2.00 1.00 9.25 1.00 1.00 4.00 0.25 2.00 1.00 9.25 1.00 1.00 4.00 0.25 2.00 1.00 9.25 328 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 11.00 1.00 0.00 2.00 3.00 25.00 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 1.00 8.00 1.00 11.00 1.00 2.00 2.00 3.00 29.00 1.00 8.00 1.00 10.00 1.00 2.00 2.00 3.00 28.00 Total Legal Services 33.25 36.25 38.25 38.25 37.25 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 Accountant Accounts Payable Technician Accounting Specialist Payroll Specialist Total Accounting 1.00 0.00 2.00 4.00 3.00 1.00 3.00 14.00 1.00 1.00 1.00 4.00 3.00 1.00 3.00 14.00 1.00 1.00 2.00 4.00 3.00 1.00 3.00 15.00 1.00 1.00 2.00 4.00 3.00 1.00 3.00 15.00 1.00 1.00 2.00 4.00 3.00 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 Tax Compliance Tax Compliance Analyst Tax Compliance Manager Tax Compliance Auditor Assistant Tax Compliance Manager Data Compliance Analyst Business Compliance Project Manager Tax Data Strategist Total Tax Compliance 1.00 1.00 3.00 1.00 0.00 1.00 0.00 7.00 0.00 1.00 3.00 1.00 1.00 1.00 1.00 8.00 0.00 1.00 3.00 1.00 1.00 1.00 1.00 8.00 0.00 1.00 3.00 1.00 1.00 1.00 1.00 8.00 0.00 1.00 3.00 1.00 1.00 1.00 1.00 8.00 Total Finance & Management Services 29.00 30.00 31.00 31.00 31.00 329 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 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 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 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 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 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 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 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 3.00 8.00 1.00 2.00 1.00 1.00 16.00 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 6.80 330 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 0.50 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 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 0.50 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 1.00 0.50 0.50 4.00 6.00 Total Development Services 78.82 78.82 79.82 79.82 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 3.00 1.00 5.00 1.00 3.00 1.00 5.00 Support Administration Police Commander Administrative Assistant Total Support Administration 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 Communications Police Communications Manager Police Communications Shift Supervisor Dispatcher Total Communications 1.00 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 1.00 7.00 41.50 49.50 Hiring Police Sergeant Police Lieutenant Police Officer Background Investigator Total Hiring 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 1.00 1.00 1.00 7.00 10.00 331 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 2.00 3.00 1.00 2.00 3.00 1.00 2.00 3.00 Counseling Services Police Counseling Manager Youth/Family Counselor Advocacy Center Director Victim Services Coordinator Administrative Assistant Advocacy Center Assistant Director MDT Coordinator Total Counseling Services 1.00 7.00 0.00 0.00 1.00 0.00 0.00 9.00 1.00 7.00 0.00 0.00 1.00 0.00 0.00 9.00 1.00 7.00 0.00 0.00 1.00 0.00 0.00 9.00 1.00 7.00 0.00 0.00 1.00 0.00 0.00 9.00 1.00 11.00 1.00 1.00 3.00 1.00 1.00 19.00 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 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 1.00 4.00 21.00 26.00 Volunteer Services Volunteer Specialist Total Volunteer Services 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Peer Suppot and Wellness Police Sergeant Police Officer Total Peer Support and Wellness 1.00 2.00 3.00 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 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 2.00 Office of Professional Standards Admin Police Sergeant Police Commander Police Lieutenant Policy and Compliance Coordinator Background Investigator Total Office of Professional Standards Admin 1.00 0.00 1.00 1.00 1.00 4.00 1.00 0.00 1.00 1.00 1.00 4.00 1.00 0.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 332 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 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 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 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 2.00 8.00 1.00 2.00 1.00 2.30 16.30 Patrol Police Sergeant Police Officer Total Patrol 16.00 153.00 169.00 16.00 153.00 169.00 16.00 154.00 170.00 16.00 153.00 169.00 17.00 157.00 174.00 Civilian Patrol Civilian Patrol Technician Civilian Patrol Supervisor Tow Hearing/Patrol Supervisor Total Civilian Patrol 5.00 0.00 0.80 5.80 5.00 1.00 0.00 6.00 5.00 1.00 0.00 6.00 5.00 1.00 0.00 6.00 5.00 1.00 0.00 6.00 Detention Detention Facility Supervisor Detention Facility Manager Detention Transport Officer Total Detention 2.00 0.00 12.00 14.00 3.00 0.00 13.00 16.00 3.00 1.00 13.00 17.00 3.00 1.00 13.00 17.00 3.00 1.00 13.00 17.00 Teleserve Teleserve Supervisor Teleserve Operator Total Teleserve 1.00 8.00 9.00 0.80 8.00 8.80 0.80 8.00 8.80 0.80 8.00 8.80 0.80 8.00 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 8.00 9.00 Crisis Response Team Police Sergeant Police Officer Total Crisis Response Team 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 5.00 333 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 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 Financial Crimes Unit Police Sergeant Police Officer Total Financial Crimes Unit 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 Family Violence Unit Police Sergeant Police Officer Victim Advocate Victim Advocate Intern Civilian Investigator Total Family Violence Unit 1.00 4.00 0.00 0.00 3.00 8.00 1.00 4.00 0.00 0.00 3.00 8.00 1.00 4.00 0.00 0.00 3.00 8.00 1.00 4.00 0.00 0.00 3.00 8.00 1.00 6.00 3.00 0.60 3.00 13.60 Special Victims Unit Police Sergeant Police Officer Total Special Victim Unit 1.00 10.00 11.00 1.00 10.00 11.00 1.00 10.00 11.00 1.00 10.00 11.00 1.00 10.00 11.00 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 7.00 8.00 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 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 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 1.00 8.00 1.00 2.00 4.00 1.00 8.00 1.00 2.00 4.00 0.00 7.00 1.00 2.00 4.00 0.00 7.00 1.00 2.00 4.00 0.00 7.00 Drug Enforcement Unit Police Sergeant Police Officer Total Drug Enforcement Unit 1.00 4.00 5.00 2.00 4.00 6.00 2.00 4.00 6.00 2.00 5.00 7.00 2.00 5.00 7.00 334 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 Digital Forensics Unit Police Sergeant Police Officer Audio Video Forensic Analyst Total Digital Forensics Unit 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 2.00 7.00 Special Operations Unit Police Commander Total Special Operations Unit 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 Crime Suppression Unit Police Sergeant Police Officer Total Crime Suppression Unit 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 5.00 6.00 1.00 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 Traffic Unit Police Lieutenant Police Sergeant Police Officer Total Traffic Unit 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 1.00 2.00 16.00 19.00 Total Police Department 487.60 494.60 496.60 499.60 524.20 Fire and Rescue Department: Fire Administration Fire Chief Executive Assistant Fire Chief Assistant Fire Chief Fire Scheduling and Payroll Specialist Privacy and Compliance Officer Fire Solutions Manager Administrative Supervisor Administrative Assistant RMS Analyst Fire Captain Total Fire Administration 1.00 0.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 9.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 9.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 9.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 11.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 11.00 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 2.00 1.00 1.00 6.00 1.00 1.00 2.00 1.00 1.00 6.00 1.00 1.00 3.00 1.00 1.00 7.00 1.00 1.00 3.00 1.00 1.00 7.00 335 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 1.00 2.00 218.00 11.00 60.00 50.00 93.00 1.00 1.00 2.00 218.00 11.00 63.00 53.00 93.00 1.00 1.00 2.00 224.00 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 1.00 1.00 1.00 1.00 2.00 6.00 1.00 1.00 1.00 1.00 2.00 6.00 1.00 1.00 1.00 1.00 2.00 6.00 1.00 1.00 1.00 1.00 2.00 6.00 Community Battalion Chief Community Risk Specialist Community Risk Manager Total Community 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 Fire Prevention Fire Marshal Fire Investigator Addressing Technician Fire Inspector - Lead Fire Inspector Total Fire Prevention 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 1.00 2.00 1.00 1.00 3.00 8.00 Total Fire and Rescue Department 245.00 249.00 250.00 253.00 259.00 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 Assistant Parks and Recreation Director Parks Superintendent Administrative Assistant Parks and Recreation Management Analyst Parks and Recreation Business Manager Recreation Leader Total Parks and Recreation Administration 1.00 1.00 1.40 2.00 1.00 0.00 0.00 0.00 5.30 1.00 1.00 0.03 13.73 1.00 1.00 1.40 2.00 0.00 1.00 1.00 0.00 5.30 0.00 1.00 0.03 13.73 1.00 1.00 1.40 2.00 0.00 1.00 1.00 0.00 5.30 0.00 1.00 0.03 13.73 1.00 1.00 1.40 2.00 0.00 1.00 1.00 1.00 6.30 0.00 1.00 0.03 15.73 1.00 1.00 1.40 2.00 0.00 1.00 1.00 1.00 6.30 0.00 1.00 0.03 15.73 Fire Operations Battalion Chief Fire Captain Fire Engineer Firefighter EMS Inventory Analyst Preplan Technician Administrative Assistant Total Fire Operations 336 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 Parks and Open Space Parks Operations Superintendent Parks Field Supervisor Parks Mechanic Facilities Maintenance Technician Grounds Maintenance Administrative Assistant Park Ranger Supervisor Park Ranger Custodian Recreation Coordinator Aquatic Facility Technician Total Parks and Open Space 2.00 2.40 1.00 3.00 26.61 1.00 1.00 7.00 6.22 1.50 0.20 51.93 2.00 2.40 1.00 3.00 26.61 1.00 1.00 7.00 6.22 1.50 0.20 51.93 2.00 2.40 1.00 3.00 26.11 1.00 1.00 7.00 6.22 1.50 0.20 51.43 2.00 2.40 1.00 3.00 26.11 1.00 1.00 7.00 6.22 1.50 0.20 51.43 2.00 2.40 1.00 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 Cactus Yards Recreation Supervisor Administrative Assistant Custodian Facilities Maintenance Technician Grounds Maintenance Park Ranger Park Mechanic Park Field Supervisor 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 0.00 3.00 2.25 1.00 1.60 21.85 0.50 1.00 2.00 1.00 8.00 1.00 0.50 0.00 3.00 2.25 1.00 1.60 21.85 0.50 1.00 2.00 1.00 8.00 1.00 0.50 0.00 3.00 2.25 1.00 1.60 21.85 0.50 1.00 2.00 1.00 7.00 1.00 0.50 1.00 3.00 2.25 1.00 1.60 21.85 0.50 1.00 2.00 1.00 7.00 1.00 0.50 1.00 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 4.30 337 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 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 1.00 2.00 0.40 2.75 1.00 1.77 10.10 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 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 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 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 7.04 338 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 Youth Sports Recreation Coordinator Recreation Supervisor Recreation Leader Senior Total Youth Sports 0.15 0.03 0.40 0.58 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Adult Sports Recreation Coordinator Recreation Supervisor Recreation Leader Senior Total Adult Sports 0.25 0.02 1.01 1.28 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 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 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 1.30 0.80 0.06 0.40 2.56 Special Events Recreation Coordinator Recreation Specialist Recreation Supervisor Recreation Leader Total Special Events 2.50 3.00 1.00 0.82 7.32 2.50 3.00 1.00 0.82 7.32 2.50 3.00 1.00 0.82 7.32 2.50 3.00 1.00 0.82 7.32 2.50 3.00 1.00 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 0.40 0.05 1.41 1.86 0.40 0.05 1.41 1.86 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 Management Administration Facilities Operation Superintendent Facilities Assistant Manager Security Systems Technician Maintenance Coordinator Facilities Maintenance Technician Total Facilities Management Administration 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 13.25 18.25 2.00 2.00 2.00 2.00 14.25 22.25 0.00 0.00 0.00 0.00 0.00 0.00 South Area Service Center Environmental Compliance Regulatory Coordina Total South Area Service Center 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.00 0.00 339 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 0.00 0.00 0.00 0.00 0.00 183.05 185.80 186.30 192.30 165.05 Engineering: Engineering Administration Town Engineer Assistant Town Engineer Engineering ROW Manager Administrative Assistant Engineering Data Strategist Total Engineering Administration 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 0.60 1.00 0.50 1.00 1.00 4.10 0.00 0.00 0.00 0.00 0.00 0.00 Engineering Traffic Town Traffic Engineer 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 0.00 5.00 1.00 2.00 1.00 1.00 0.00 5.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Engineering 8.60 8.60 9.10 9.10 0.00 1226.74 1248.36 1263.36 1280.36 1307.96 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 Public Safety Training Facility Facilities Assistant Manager Public Safety Equipment Technician Facilities Maintenance Technician Administrative Assistant Total Public Safety Training Facility Total Parks and Recreation TOTAL GENERAL FUND 340 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 Fog Sealing Streets Supervisor Streets Crew Leader Heavy Equipment Operator Streets Maintenance Worker Total Fog Sealing 0.50 1.00 1.00 3.00 5.50 0.50 1.00 1.00 3.00 5.50 0.50 1.00 1.00 3.00 5.50 0.50 1.00 1.00 3.00 5.50 0.50 1.00 1.00 3.00 5.50 Hazard Response Streets Supervisor Hazard Response Worker Total Hazard Response 0.34 2.00 2.34 0.34 2.00 2.34 0.34 2.00 2.34 0.34 2.00 2.34 0.34 2.00 2.34 Preventive Maintenance Streets Supervisor Pavement Management Coordinator Preventive Management Technician Total Preventive Maintenance 0.34 2.00 1.00 3.34 0.34 2.00 1.00 3.34 0.34 2.00 1.00 3.34 0.34 2.00 1.00 3.34 0.34 2.00 1.00 3.34 Street Lighting Streets Supervisor Street Light Maintenance Coordinator Street Light Technician Total Street Lighting 0.50 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 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 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 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 1.00 1.00 1.00 2.00 3.00 1.00 9.00 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 2.33 341 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 58.66 58.66 58.66 58.66 59.66 TOTAL STREETS 59.66 59.66 59.66 59.66 60.66 ENTERPRISE OPERATIONS Water: Water Administration Water Manager Water Apprenticeship Environmental Compliance Regulatory Coordina 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 1.00 0.25 0.50 2.75 1.00 1.00 0.25 0.50 2.75 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 3.00 1.00 1.00 1.00 1.00 8.00 1.00 2.00 1.00 1.00 1.00 1.00 7.00 1.00 2.00 1.00 1.00 1.00 1.00 7.00 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 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 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 15.00 342 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 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 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 1.00 1.00 2.00 2.00 9.00 1.00 1.00 1.00 18.00 Water Production Well Technician Well Technician Lead Instrumentation and Controls Specialist Well Utility Supervisor Lead Instrumentation and Wells Specialist Electrician Total Water Production 4.00 1.00 2.00 1.00 1.00 1.00 10.00 4.00 1.00 2.00 1.00 1.00 1.00 10.00 4.00 1.00 2.00 1.00 1.00 1.00 10.00 4.00 1.00 2.00 1.00 1.00 1.00 10.00 4.00 1.00 2.00 1.00 1.00 1.00 10.00 SCADA Field Operations Utility Supervisor Water Treatment Plant Operator Water Treatment Plant Operator Lead SCADA Programmer Total SCADA Field Operations 1.00 5.00 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 1.00 6.00 1.00 1.00 9.00 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 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 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 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 2.00 2.00 4.00 1.00 16.00 25.00 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 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 2.00 1.00 6.00 1.00 1.00 13.00 24.00 2.00 1.00 6.00 1.00 1.00 13.00 24.00 343 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 Water Quality Water Quality Technician Water Quality Program Manager Lead Water Quality Technician Chemist Total Water Quality 2.00 1.00 1.00 2.00 6.00 2.00 1.00 1.00 2.00 6.00 2.00 1.00 1.00 2.00 6.00 2.00 1.00 1.00 2.00 6.00 2.00 1.00 1.00 2.00 6.00 Backflow Code Inspections Supervisor Building Inspector Total Backflow 0.20 2.00 2.20 0.20 2.00 2.20 0.20 2.00 2.20 0.20 2.00 2.20 0.20 2.00 2.20 140.93 141.93 149.93 148.93 148.93 Wastewater: Wastewater Administration Wastewater Manager Wastewater Superintendent Applications Engineer Administrative Assistant Total Wastewater Administration 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 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 4.00 1.00 1.00 0.60 8.20 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 1.00 1.00 1.00 8.00 19.00 2.00 6.00 1.00 1.00 1.00 8.00 19.00 2.00 6.00 1.00 1.00 1.00 8.00 19.00 Effluent Reuse Utility Worker Instrumentation and Controls Specialist Reclaimed Well Technician Reclaimed Distribution Supervisor SCADA Programmer Total Effluent Reuse 4.00 0.40 2.00 1.00 0.40 7.80 4.00 0.40 2.00 1.00 0.40 7.80 4.00 0.40 2.00 1.00 0.40 7.80 4.00 0.40 2.00 1.00 0.40 7.80 4.00 0.40 2.00 1.00 0.40 7.80 Effluent Recharge Utility Worker Reclaimed Water Quality Technician Recharge Supervisor Total Effluent Recharge 4.00 2.00 1.00 7.00 4.00 2.00 1.00 7.00 4.00 2.00 1.00 7.00 4.00 2.00 1.00 7.00 4.00 2.00 1.00 7.00 TOTAL WATER 344 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 Wastewater Quality Pretreatment Program Coordinator Industrial Pretreatment Inspector Wastewater Quality Inspector Total Wastewater Quality 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 1.00 3.00 4.00 8.00 TOTAL WASTEWATER 53.50 53.50 54.50 54.50 55.50 Solid Waste - Residential: Residential Administration Environmental Services Manager Env Services Collections Superintendent Administrative Assistant Routing Technician Environmental Services Clerk Customer Service Professional Operations and Data Analyst Environmental Services Supervisor Program & Sustainability Superintendent Environmental Outreach Specialist Environmental Services Inspector Total Residential Administration 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 0.00 3.67 1.00 0.00 2.00 12.30 0.86 0.86 1.11 1.00 0.80 1.00 0.00 3.67 1.00 1.00 2.00 13.30 0.86 0.86 1.11 1.00 0.80 1.00 0.00 4.67 1.00 1.00 2.00 14.30 0.86 0.86 1.11 1.00 0.80 1.00 1.00 4.67 1.00 1.00 2.00 15.30 Residential Collections Environmental Services Supervisor Solid Waste Operator Customer Service Professional Environmental Services Worker Total Residential Collections 2.67 27.12 0.50 3.00 33.29 0.00 27.47 0.50 1.50 29.47 0.00 28.14 0.50 1.50 30.14 0.00 27.47 0.50 1.50 29.47 0.00 27.47 0.50 1.50 29.47 Uncontained Collections Environmental Services Supervisor Environmental Services Inspector Solid Waste Operator Total Uncontained Collections 1.00 1.00 21.00 23.00 0.00 0.00 19.00 19.00 0.00 0.00 19.00 19.00 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 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 0.33 1.50 13.53 0.00 3.00 0.00 18.36 0.33 1.50 13.53 0.00 3.00 0.00 18.36 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 84.13 86.13 86.13 87.13 345 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 Solid Waste - Commercial: Commercial Administration Environmental Services Supervisor Environmental Services Manager Customer Service Professional Environmental Services Clerk Administrative Assistant Env Services Collections Superintendent Total Commercial Administration 0.00 0.14 0.10 0.20 0.00 0.00 0.44 1.00 0.14 0.50 0.20 0.14 0.14 2.12 1.00 0.14 0.50 0.20 0.14 0.14 2.12 1.00 0.14 0.50 0.20 0.14 0.14 2.12 1.00 0.14 0.50 0.20 0.14 0.14 2.12 Commercial Collections Environmental Services Supervisor Solid Waste Operator Total Commercial Collections 1.00 5.00 6.00 0.00 6.00 6.00 0.00 6.00 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 10.12 10.12 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 Utility Supervisor Storm Water Utility Technician Environmental Compliance Manager Env. Compliance Inspection Technician Environmental Compliance Regulatory Coordina Administrative Assistant Total Storm Water 0.00 0.00 2.00 1.00 2.00 0.50 0.75 6.25 2.00 1.00 2.00 1.00 2.00 0.50 0.75 9.25 2.00 1.00 2.00 1.00 2.00 0.50 0.75 9.25 2.00 1.00 2.00 1.00 2.00 0.50 0.75 9.25 2.00 1.00 3.00 1.00 2.00 0.50 0.75 10.25 TOTAL ENVIRONMENTAL COMPLIANCE 12.59 15.59 15.59 15.59 16.59 TOTAL ENTERPRISE OPERATIONS 301.27 305.27 316.27 315.27 318.27 INTERNAL SERVICE FUNDS Fleet Operations Fleet Business Manager Fleet Analyst Fleet Supervisor Fleet Specialist Fleet Superintendent Administrative Assistant Welder Technician Fleet Technician Fleet Service Aide Parts Technician Total Fleet Operations 1.00 1.00 2.00 1.00 0.00 1.00 1.00 18.00 1.00 4.00 30.00 1.00 1.00 2.00 1.00 0.00 1.00 1.00 18.00 2.00 4.00 31.00 1.00 1.00 2.00 1.00 0.00 1.00 1.00 20.00 2.00 4.00 33.00 1.00 1.00 2.00 1.00 0.00 1.00 1.00 20.00 2.00 4.00 33.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 20.00 2.00 4.00 34.00 346 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 Health Trust Administration Wellness Coordinator Total Health Trust 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Workers' Compensation Workers' Compensation Program Coordinator Total Workers' Compensation 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 General Liability Assistant Risk Manager Total General Liability 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL INTERNAL SERVICES 32.00 34.00 36.00 36.00 37.00 SPECIAL REVENUE CDBG/HOME Administration Community Resources Supervisor Housing Rehabilitation Coordinator Volunteer and Community Resource Manager Total CDBG Administration 0.65 1.00 0.00 1.65 0.65 1.00 0.00 1.65 0.65 1.00 0.00 1.65 0.55 1.00 0.10 1.65 0.55 1.00 0.10 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 0.00 0.20 0.70 1.90 1.00 0.00 0.20 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 39.56 1.00 1.00 1.00 43.56 1.00 42.56 1.00 1.00 1.00 46.56 1.00 42.56 1.00 1.00 1.00 46.56 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 Tourism Tourism Program Manager ED Project Manager Sr Total Tourism 0.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 1.00 1.00 2.00 347 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 Opioid Behavioral Health and Addiction Co-Responder Total Opioid 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 TOTAL SPECIAL REVENUE 49.01 54.01 58.01 59.01 59.01 CAPITAL PROJECT ADMINISTRATION Town Engineer CIP Manager Asst CIP Manager CIP Communication Specialist CIP Acquisition Coordinator Senior Project Manager Project Analyst Project Supervisor Administrative Assistant 0.40 1.00 0.00 1.00 0.00 11.00 1.00 3.00 0.50 0.40 1.00 0.00 1.00 0.00 13.00 1.00 3.00 0.50 0.40 1.00 0.00 1.00 0.00 13.00 1.00 3.00 1.00 0.40 1.00 1.00 1.00 0.00 17.00 1.00 4.00 1.00 0.40 1.00 1.00 1.00 1.00 17.00 1.00 4.00 1.00 TOTAL CAPITAL PROJECT ADMINISTRATION 17.90 19.90 20.40 26.40 27.40 1,686.58 1,721.20 1,753.70 1,776.70 1,810.30 1.00 0.00 0.00 0.50 1.00 0.00 0.00 1.00 1.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 1.00 1.00 1.00 0.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 1.00 1.00 0.00 0.00 0.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 0.50 0.75 0.00 1.00 0.50 2.00 0.00 1.00 0.00 2.00 2.00 1.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 2.00 2.00 0.00 2.00 0.61 2.00 1.00 2.00 1.00 2.00 0.00 0.00 0.00 0.00 0.00 1.48 0.00 1.48 4.00 1.48 4.00 1.48 0.00 0.00 0.00 1.00 0.00 0.00 1.00 1.50 1.00 2.00 1.50 1.00 2.00 1.50 0.00 5.50 10.09 12.23 22.48 21.98 GRAND TOTAL POSITIONS LIMITED TERM AGREEMENTS GENERAL FUND Town Manager Emergency Management Analyst Facility Specialist Facilities Maintenance Technician Management Analyst Human Resources Safety Coordinator HR Specialist General Counsel Legal Secretary Information Technology IT Specialist IT Project Manager Finance Tax Records Specialist Payroll Specialist Grants Analyst Grant Coordinator Communications and Engagement Digital Communication Strategist Development Services Engineering Inspector Police Victim Advocate Intern Victim Advocate Fire Firefighter Administrative Assistant Parks and Recreation Recreation Specialist Grounds Maintenance Administrative Assistant TOTAL GENERAL FUND 348 Table of Contents PERSONNEL DETAIL Actual FY 2023 Actual FY 2024 Adopted FY 2025 Revised FY 2025 Requested FY 2026 WATER FUND Water Metering Water Meter Supervisor Utility Locator Water Meter Reader TOTAL WATER FUND 1.00 0.00 0.00 1.00 1.00 0.00 1.00 2.00 0.00 0.00 1.00 1.00 0.00 2.00 1.00 3.00 0.00 2.00 1.00 3.00 HEALTH TRUST Health Trust Administration Wellness Coordinator TOTAL HEALTH TRUST 1.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL LTA 7.50 12.09 13.23 25.48 24.98 1,694.08 1,733.29 1,766.93 1,802.18 1,835.28 TOTAL FTE AND LTA 349 Table of Contents CAPITAL OUTLAY Current Veh # New Veh # Department Description Police - Admin Police - Counseling Services Police - Professional Standards Admin Police - Digital Forensics Unit Police - Special Operations Admin Police - Training Police - Training Police - Training Police - Patrol Fire - Admin Fire - Operations Fire - Operations Fire - Resource Parks - Trails, Washes & Other Parks - Admin Parks - Admin Facilites - Admin Facilites - Admin Facilites - Admin Facilites - Admin Facilites - Admin Facilites - Admin Facilites - Admin Unmarked SUV Sedan Unmarked SUV Midsize SUV Unmarked SUV Training Track SUV - Carry Forward Training Track SUV - Carry Forward Training Track SUV - Carry Forward Patrol Vehicle - Carry Forward Ford F150 and Make Ready Ford F150 and Make Ready Piercing Device Ford F150 and Make Ready 1/2 Ton Truck Toro Workman Utility Vehicle - Carry Forward 1/2 Ton Truck - Carry Forward 1/2 Ton Truck 1/2 Ton Truck 1/2 Ton Truck 1/2 Ton Truck 1/2 Ton Truck 1/2 Ton Truck 1/2 Ton Truck Amount GENERAL FUND ADD2601 ADD2602 ADD2603 ADD2604 ADD2605 ADD2501 ADD2511 ADD2512 ADD2339 ADD2606 ADD2607 ADD2608 ADD2609 ADD2504 ADD2503 ADD2610 ADD2611 ADD2612 ADD2613 ADD2614 ADD2615 ADD2616 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 79,930 43,000 79,930 71,600 79,930 87,370 87,370 87,370 75,530 60,000 60,000 97,000 60,000 50,000 14,500 45,000 60,000 60,000 60,000 45,000 70,000 70,000 70,000 $ 1,513,530 Infield Machine (2) $ Volterra Installment Payment, Final $ Upfit and make ready for vehicles 2367, 2509, 2591 $ Tools and make ready for Hazmat & Rehab trucks $ 3/4 Ton Pickup - Carry Forward $ 1/2 Ton Pickup - Carry Forward $ 1/2 Ton Pickup - Carry Forward $ 3/4 Ton Pickup - Carry Forward $ Sedan - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ Pickup Truck - Carry Forward $ Interceptor SUV - Carry Forward $ Interceptor SUV - Carry Forward $ 1/2 Ton Pickup $ PD SUV, Patrol $ PD SUV, Patrol $ 110,000 225,000 375,000 160,000 138,050 51,340 51,340 75,000 38,360 91,520 91,570 91,570 91,570 91,570 91,570 91,570 91,570 91,570 92,470 92,470 92,470 92,470 92,470 92,470 92,470 78,020 91,570 63,950 95,070 89,970 45,000 97,100 97,100 Total General Fund GENERAL REPLACEMENT FUND 2287 2284 2436 2081 2092 2904 2058 2240 2243 2245 2246 2247 2345 2348 2350 2351 2360 2364 2377 2388 2462 2347 2253 2767 2238 2241 2183 2352 2535 Parks - Admin Fire - Admin Fire - Admin Fire - Admin Fire - Operations Parks - Admin Parks - Admin Police - Criminal Investigations Police - Criminal Investigations Police - K-9 Unit 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 - Patrol Police - Professional Standards Police - Special Assignment Unit Police - Special Enforcement Unit Police - Special Enforcement Unit Development Services Police - Patrol Police - Patrol 350 Table of Contents CAPITAL OUTLAY Current Veh # 2539 2233 2354 2536 2538 2355 2353 2408 2361 2550 2356 2492 2552 2359 2387 2404 2210 2136 2325 2027 2153 2316 2128 2201 2156 786 2503 2308 1939 2186 2558 2129 New Veh # Department 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 - Patrol Police - Civilian Patrol Police - Investigations Admin Police - Special Assignment Unit Police - Family Violence Unit Police - Special Victims Unit Police - Property Crimes Police - Crime Scene Unit Police - Crime Suppresion Team Fire - Resource Fire - Resource Fire - Resource Parks - Admin Parks - Admin Parks - Admin Parks - Admin Parks - Admin Description PD SUV, Patrol PD Pickup, Detective PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD SUV, Patrol PD Pickup, Detective PD SUV, Detective PD SUV, Detective PD Sedan, Detective PD Sedan, Detective PD SUV, Detective PD SUV, Detective PD SUV, Detective Medium Duty Truck Trailer, Enclosed Fire Apparatus, Ladder 1/2 Ton Pickup Medium Duty Truck Medium Duty Truck 1/2 Ton Pickup Medium Duty Truck Total General Replacement Fund $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Amount 97,100 75,250 97,100 97,100 97,100 97,100 97,100 97,100 97,100 97,100 97,100 97,100 97,100 97,100 97,100 97,100 75,250 75,250 75,250 43,000 43,000 75,250 75,250 75,250 74,000 10,000 2,600,000 51,000 74,000 74,000 51,000 74,000 $ 8,430,490 $ 238,210 $ 238,210 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 71,470 110,000 71,470 119,890 179,060 74,000 100,000 110,000 110,000 74,000 12,000 74,000 51,000 74,000 74,000 250,000 20,000 74,000 250,000 51,000 20,000 $ 1,969,890 STREETS FUND ADD2317 Streets - Traffic Operations Center Bucket Service Truck - Carry Forward Total Streets Fund STREET REPLACEMENT FUND 2104 2187 2257 2369 434 2419 781 2443 2442 2267 815 2372 2102 2105 2270 2121 793 2275 2099 1931 803 Right of Way Maintenance Street Maintenance Street Maintenance Street Maintenance Street Maintenance Streets - Asphalt Patching Streets - Asphalt Patching Streets - Crack Sealing Streets - Crack Sealing Streets - Fog Sealing Streets - Fog Sealing Streets - Hazard Response Streets - Preventive Maintenance Street Lighting Street Lighting Street Lighting Street Lighting Traffic Signal Maintenance Traffic Signal Maintenance Traffic Operations Center Landscape Maintenance 3/4 Ton Pickup w/ Service Body - Carry Forward 1.5 Ton Pickup w/ Service Body - Carry Forward 3/4 Ton Pickup w/ Service Body - Carry Forward 1 Ton Pickup - Carry Forward Dump Truck - Carry Forward Medium Duty Truck Forklift Crack Sealer Crack Sealer Medium Duty Truck Trailer, Flat Bed Medium Duty Truck Light Duty Truck Medium Duty Truck Medium Duty Truck Heavy Duty Truck, Bucket Trailer, Flat Bed Medium Duty Truck Heavy Duty Truck, Bucket Light Duty Truck Trailer, Flat Bed Total Street Replacement Fund 351 Table of Contents CAPITAL OUTLAY Current New Veh # Veh # WATER FUND Department ADD2507 Water Distribution ADD2513 Water Distribution ADD2627 Water Conservation Description Pickup Truck - Carry Forward Pickup Truck - Carry Forward New vehicle Total Water Fund Amount $ $ $ 66,990 66,990 45,000 $ 178,980 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 65,000 65,000 175,000 74,000 74,000 51,000 51,000 51,000 74,000 180,000 100,000 74,000 74,000 10,000 20,000 375,000 $ 1,513,000 $ $ 83,770 42,950 $ 126,720 $ $ $ $ $ $ $ $ $ $ $ 58,250 51,000 74,000 74,000 74,000 10,000 20,000 375,000 74,000 74,000 51,000 $ 935,250 $ $ $ $ 525,000 190,000 75,000 50,000 $ 840,000 WATER REPLACEMENT FUND 2132 2133 1973 2061 2282 2155 2305 2307 2185 705 2077 2094 2152 2118 2291 2389 Water Distribution Water Distribution Santan Vista Treatment Plant Water - Well Production Water - Well Production Water - Metering Water - Metering Water - Metering Water - Metering Water - Distribution Water - Distribution Water - Distribution Water - Distribution Water - Distribution Water - Distribution Water - Distribution 3/4 Ton Pickup - Carry Forward 3/4 Ton Pickup - Carry Forward Front End Loader Medium Duty Truck Medium Duty Truck Light Duty Truck Light Duty Truck Light Duty Truck Medium Duty Truck Backhoe/Motor Grader Heavy Duty Truck, Vac-Con Medium Duty Truck Medium Duty Truck Trailer, Dump Trailer, Flat Bed Sewer Vactor Total Water Replacement Fund WASTEWATER FUND ADD2628 Wastewater - Effluent Reuse ADD2319 Wastewater Quality 3/4 Ton Water Delivery Truck and Safety Lighting F-150 Pickup Truck - Carry Forward Total Wastewater Fund WASTEWATER REPLACEMENT FUND 1966 2146 2304 2193 2303 2112 617 2511 2610 2266 1889 Wastewater - Reclaimed Wastewater - Gravity Systems Wastewater - Gravity Systems Wastewater - Gravity Systems Wastewater - Gravity Systems Wastewater - Gravity Systems Wastewater - Gravity Systems Wastewater - Gravity Systems Wastewater - Effluent Reuse Wastewater - Effluent Recharge Wastewater - Quality 1/2 Ton Pickup - Carry Forward Light Duty Truck Medium Duty Truck Medium Duty Truck Medium Duty Truck Trailer, Dump Trailer, Tilt Bed Sewer Vactor Medium Duty Truck Medium Duty Truck Light Duty Truck Total Wastewater Replacement Fund SOLID WASTE - RESIDENTIAL ADD2629 ADD2630 ADD2631 ADD2514 Residential Collections Residential Collections Recycling Household Hazardous Waste Automated Side Loader Small Automated Side Loader Ford Lightning Electric Truck and Charger Forklift - Carry Forward Total Solid Waste Residential Fund 352 Table of Contents CAPITAL OUTLAY Current New Veh # Veh # Department SOLID WASTE - RESIDENTIAL REPLACEMENT FUND 2459 2448 2449 2452 2455 2594 2597 2262 2261 2076 Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Residential Collections Uncontained Collectinos Uncontained Collectinos Description Automated Side Loader - Carry Forward Automated Side Loader Automated Side Loader Automated Side Loader Automated Side Loader Automated Side Loader Automated Side Loader Medium Duty Truck Medium Duty Truck Trailer, Tilt Bed Amount $ $ $ $ $ $ $ $ $ $ 220,500 550,000 550,000 550,000 550,000 550,000 550,000 74,000 74,000 20,000 $ 3,688,500 Front Loader Roll Off $ $ 600,000 360,000 Total Solid Waste Commercial Replacement Fund $ 960,000 $ $ $ $ $ $ $ 55,000 175,000 40,000 160,000 435,000 435,000 435,000 $ 1,735,000 $ $ $ $ $ $ $ $ $ $ $ $ 250,000 105,430 105,430 102,830 102,830 102,830 102,830 100,830 84,130 84,130 92,760 40,500 $ 1,274,530 $ $ $ 27,000 140,000 51,000 $ 218,000 $ 23,622,100 Total Solid Waste Residential Replacement Fund SOLID WASTE - COMMERCIAL REPLACEMENT FUND 2498 2224 Rolloffs Rolloffs ENVIRONMENTAL COMPLIANCE REPLACEMENT FUND ADD2632 ADD2633 ADD2634 ADD2635 2586 2587 2507 Storm Water Storm Water Storm Water Storm Water Street Cleaning Street Cleaning Street Cleaning 1/2 Ton Pickup Backhoe Backhoe Transport Trailer Dump Truck Street Sweeper Street Sweeper Street Sweeper Total Environmental Compliance Replacement Fund DEVELOPMENT FEES, GRANTS, & SPECIAL REVENUE ADD2502 ADD2617 ADD2618 ADD2619 ADD2620 ADD2621 ADD2622 ADD2623 ADD2624 ADD2625 ADD2626 2178 Police - Investigations Admin Police - Patrol Admin Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Patrol Police - Bike Unit Police - Family Violence Unit Police - Family Violence Unit Police - Public Affairs Parks - Parkway Improvement Districts Command Van Supplemental Funding Patrol SUV Patrol SUV Unmarked SUV Unmarked SUV Unmarked SUV Unmarked SUV Patrol Pickup Unmarked SUV Unmarked SUV Detective SUV 1/2 Ton Pickup - Carry Forward Total Development Fees, Grants, & Special Revenue FLEET REPLACEMENT FUND 2636 Fleet Shop Operations Fleet Shop Operations Fleet Shop Operations 2-Post Lift for North Area Service Center (2) 4-Post Lifts for South Area Service Center Light Duty Truck Total Fleet Replacement Fund TOTAL CAPITAL OUTLAY (NON-CIP) 353 Table of Contents TRANSFER DETAIL Interfund transfers are scheduled for FY 2026, but not appropriated to avoid double counting the expenditure. The following section details the revenue transfers that are anticipated for FY 2026 by fund. Ambulance Transport Fund General Fund Overhead $11,460,860 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 Wastewater Solid Waste - Residential Solid Waste - Commercial Enviromental Compliance 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. 4,199,770 2,372,920 2,060,470 333,760 461,750 2,032,190 Wastewater Fund Water Fund $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. 354 Table of Contents TRANSFER DETAIL Replacement Funds Various Funds CIP Funds $100,876,550 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 Roadway & Maintenance Ambulance Service Water Water SDF Water Resource SDF Wastewater Solid Waste - Residential Environmental Compliance Fleet General Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Roadway & Maintenance Fleet Repair & Replacement Funds Grant Funds CDBG SDF Funds Outside Sources GO Bond Proceeds MPC Bonds Prop 400 - MAG Other Special Revenue 12,300,000 670,000 300,000 41,491,550 40,000 275,000 40,000,000 3,000,000 2,500,000 300,000 Additional information regarding replacement funds is located in the Replacement Fund section of the budget document. Special Revenue General Fund 110,114,730 81,153,550 30,069,960 782,980 6,650 474,030 19,558,760 12,420 182,779,430 26,076,620 1,211,050 133,604,680 37,316,150 414,750,610 613,006,910 13,302,850 1,608,860 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 $1,665,830,240 Revenue for Capital projects are transferred from various funds as listed below. $30,000,000 This transfer from the General Fund into the Water SDF Fund is to support Water SDF expenses not covered by SDF revenue. 355 Table of Contents TRANSFER DETAIL Debt MPC – Public Facilities MPC – Wastewater System $7,032,040 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 Fire SDF Parks & Recreation SDF MPC – Water System Additional detail on Debt Service is located in the Debt Service section of the budget document. 2,462,850 45,170 1,675,400 2,848,620 $42,321,140 Water-related revenues are used to pay down Water MPC debt. Water Fund Water Repair & Replacement Water SDF Water Resources SDF $3,624,000 Greenfield Wastewater System Development Fee revenue collected from permits is used to pay down Wastewater MPC debt. 6,625,640 20,090,870 14,536,000 1,068,630 356 Table of Contents TRANSFER SUMMARY REVENUE TRANSFERS IN GENERAL EXPENDITURE TRANSFERS OUT FUND WASTEWATER REPLACEMENT SPECIAL CIP DEBT FUNDS REVENUE FUNDS SERVICE 12,300,000 30,150,000 110,114,730 2,462,850 GENERAL FUND $ 155,027,580 - - GENERAL REPAIR & REPLACE $ 40,850,600 - - - - 40,850,600 - - 670,000 - 19,558,760 - ROADWAY AND MAINTENANCE $ 20,228,760 - AMBULANCE SERVICE $ 720,000 420,000 - 300,000 - - - STREETS $ 2,032,190 2,032,190 - - - - - GRANT FUND $ 23,249,410 - - - - 23,249,410 - CDBG $ 1,211,050 - - - - 1,211,050 - POLICE IMPOUND FUND $ 30,000 30,000 - - - - - OTHER SPECIAL REVENUE FUNDS $ 1,608,860 - - - - 1,608,860 - GO BOND PROCEEDS $ 414,750,610 - - - - 414,750,610 - TRAFFIC SIGNAL SDF $ 14,846,410 - - - - 14,846,410 - POLICE SDF $ 4,719,170 - - - - 4,674,000 45,170 FIRE SDF $ 2,366,090 200,000 - - - 490,690 1,675,400 PARKS AND RECREATION SDF $ 37,902,770 - - - - 35,054,150 2,848,620 ROADS SDF $ 30,812,130 - - - - 30,812,130 - OUTSIDE SOURCES $ 7,962,840 - - - - 7,962,840 - PROP 400 MAG $ 13,302,850 - - - - 13,302,850 - MPC - PUBLIC FACILITIES $ 122,029,000 - - - - 122,029,000 - WATER $ 135,579,870 4,279,770 2,029,360 41,491,550 - 81,153,550 6,625,640 WATER REPAIR & REPLACE $ 81,504,160 - - - - 61,413,290 20,090,870 MPC - WATER SYSTEM $ 480,260,910 - - - - 480,260,910 - WATER SDF $ 49,334,700 - - 40,000 - 34,758,700 14,536,000 WATER RESOURCE SDF $ 1,343,630 - - 275,000 - - 1,068,630 WATER OUTSIDE SOURCES $ 15,487,000 - - - - 15,487,000 - WATER GRANT FUND $ 2,827,210 - - - - 2,827,210 - WASTEWATER $ 72,442,880 2,372,920 - 40,000,000 - 30,069,960 - WASTEWATER REPAIR & REPL $ 72,939,900 - - - - 72,939,900 - MPC - WASTEWATER SYSTEM $ 10,717,000 - - - - 10,717,000 - NEELY WASTEWATER SDF $ 2,511,370 - - - - 2,511,370 - GREENFIELD WASTEWATER SDF $ 14,081,230 - - - - 10,457,230 3,624,000 WASTEWATER OUTSIDE SOURCE $ 13,866,310 - - - - 13,866,310 - SOLID WASTE - RESIDENTIAL $ 6,243,450 2,460,470 - 3,000,000 - 782,980 - SOLID WASTE - COMMERCIAL $ 340,410 333,760 - - - 6,650 - ENVIRONMENTAL COMPLIANCE $ 3,435,780 461,750 - 2,500,000 - 474,030 - ENV COMP REPAIR & REPLACE $ 7,575,640 - - - - 7,575,640 - FLEET OPERATIONS $ 312,420 - - 300,000 - 12,420 - WORKERS' COMPENSATION $ 1,300,000 1,300,000 - - - - - TOTAL TRANSFER IN $ 1,865,754,190 $ 13,890,860 2,029,360 $ 100,876,550 $ 30,150,000 $ 1,665,830,240 $ 52,977,180 $ 357 Table of Contents SCHEDULES A-G Town of Gilbert Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2026 Schedule A Funds S c h Fiscal year General Fund Special Revenue Fund 2025 Adopted/adjusted budgeted expenditures/expenses* E 1 315,992,942 164,246,580 2025 E 2 282,972,580 52,969,630 2026 Actual expenditures/expenses** Beginning fund balance/(deficit) or net position/(deficit) at July 1*** 3 256,802,336 546,450,433 2026 Primary property tax levy B 4 - - 2026 Secondary property tax levy B 5 - - 2026 Estimated revenues other than property taxes C 6 2026 Other financing sources D 7 - - 2026 Other financing (uses) D 8 - - 2026 Interfund transfers in D 9 26,190,860 31,120,000 2026 Interfund Transfers (out) Line 11: Reduction for fund balance reserved for future budget year expenditures D 10 195,878,180 1,288,201,500 2026 - Maintained for future capital projects - - Maintained for future financial stability 67,810,000 Maintained for future retirement contributions 2,300,000 2026 Budgeted expenditures/expenses *** 11 - Total financial resources available ** 1,056,615,400 Maintained for future debt retirement 2026 * 322,798,480 E Includes expenditure/expense adjustments approved in the current year from Schedule E. Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. Amounts on this line represent 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). 358 6,690,000 - 12 339,803,496 339,294,333 13 319,221,560 193,810,690 Table of Contents SCHEDULES A-G Town of Gilbert Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2026 Schedule A Funds Capital Projects Debt Service Fund Fund Permanent Fund Enterprise Internal Funds Available Service Funds Total all funds 120,095,520 1,570,639,347 - 119,649,171 53,595,240 2,344,218,800 118,850,393 237,394,377 - 106,990,660 52,426,530 851,604,170 1,849,741 0 - 310,595,639 4,394,328 1,120,092,477 - - - - 34,838,000 - - - 36,705,920 - - - - - - - - - - - - - - 52,977,180 55,940,500 34,838,000 1,746,007,840 - 89,335,910 300,000 1,865,754,190 - - 380,062,090 1,612,420 1,865,754,190 - - - - - - - - - - - - - - - - 2,420,131 1,665,830,240 273,947,540 - 52,090,000 1,587,871 - - 2,420,131 128,177,871 2,300,000 123,950,710 1,665,830,240 - 241,726,999 57,434,537 2,768,040,315 89,112,710 1,665,830,240 - 136,693,060 56,178,670 2,460,846,930 Expenditure limitation comparison 2025 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 359 $ 2,344,218,800 $ (1,594,000,000) 750,218,800 200,000,000 $ 550,218,800 $ $ 567,691,432 $ 2026 2,460,846,930 (1,661,000,000) 799,846,930 200,000,000 599,846,930 992,956,481 Table of Contents SCHEDULES A-G Town of Gilbert Tax levy and tax rate information Fiscal year 2026 Schedule B 2025 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 $ 2026 $ $ $ $ 33,275,000 $ 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 33,275,000 34,838,000 $ 34,838,000 $ $ $ $ $ 33,075,000 200,000 33,275,000 33,275,000 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 395 special assessment districts for which seconda city/town was operating property taxes are levied. For information pertaining to these special assessment districts and their tax rates, please contact the city/town. * Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property tax collections for the remainder of the fiscal year. 360 Table of Contents SCHEDULES A-G Town of Gilbert Revenues Other Than Property Taxes Fiscal Year 2026 Schedule C ESTIMATED REVENUES 2025 SOURCE OF REVENUES ACTUAL REVENUES* 2025 ESTIMATED REVENUES 2026 General Fund Local taxes Local taxes, audit & franchise fees $ 160,000,000 $ 179,460,000 $ 200,325,000 Licenses and permits Licenses & Permits 2,059,000 2,394,000 4,714,000 Intergovernmental State Shared Revenue State Grants & Contributions County Revenue Other Government Revenue 99,000,000 1,163,000 25,000 2,770,000 99,600,000 1,746,110 25,000 2,799,000 95,300,000 1,785,500 25,000 2,801,000 Charges for services Charges for service 9,758,100 9,673,600 11,495,000 Fines and forfeits Fines & Forfeitures 2,425,000 2,485,000 2,530,000 Interest on investments General Fund General Fund Replacement Fund 1,000,000 200,000 1,000,000 1,000,000 2,000,000 200,000 In-lieu taxes SRP in Lieu 1,000,000 1,000,000 1,000,000 Miscellaneous Miscellaneous 511,000 538,000 622,980 Total General Fund $ 279,911,100 $ 301,720,710 $ 322,798,480 $ $ 20,400,000 13,250,000 365,000 50,000 33,000 34,098,000 $ $ 20,400,000 13,250,000 140,000 50,000 33,000 33,873,000 $ 21,000,000 14,000,000 140,000 50,000 33,000 35,223,000 Grants $ $ 58,112,870 58,112,870 $ $ 9,826,200 9,826,200 $ $ 53,364,610 53,364,610 Other Special Revenue System Development Fees Intergovernmental Revenue $ $ $ 2,372,160 17,791,000 68,000 20,231,160 $ $ 3,922,380 11,385,000 3,477,000 18,784,380 $ 3,897,380 16,085,000 3,788,000 23,770,380 CDBG/HOME $ $ 4,557,720 4,557,720 $ $ 2,196,910 2,196,910 $ $ 2,689,180 2,689,180 PKID Streetlight Improvement District $ 1,088,230 2,228,500 3,316,730 $ 1,088,230 2,228,500 3,316,730 $ 1,259,800 2,229,680 3,489,480 Special revenue funds HURF Vehicle License Tax Interest Income Streets Repair & Replacement Other Streets Revenue $ $ 361 $ $ Table of Contents SCHEDULES A-G Town of Gilbert Revenues Other Than Property Taxes Fiscal Year 2026 Schedule C ESTIMATED REVENUES 2025 SOURCE OF REVENUES ACTUAL REVENUES* 2025 ESTIMATED REVENUES 2026 Police Impound $ $ 100,000 100,000 $ $ 100,000 100,000 $ $ 100,000 100,000 Ambulance Service $ $ 6,935,000 6,935,000 $ $ 6,200,000 6,200,000 $ $ 7,900,000 7,900,000 Other Funding Sources $ $ 437,915,430 437,915,430 $ $ 14,946,370 14,946,370 $ $ 930,078,750 930,078,750 Total special revenue funds $ 563,595,130 $ 90,915,370 $ 1,056,615,400 $ $ 33,275,000 523,500 35,000 33,833,500 $ $ 31,775,000 2,172,100 35,000 33,982,100 $ 34,838,000 1,842,920 25,000 36,705,920 Total debt service funds $ 33,982,100 $ 33,833,500 $ 36,705,920 105,805,500 500,000 8,500,000 114,805,500 $ 109,900,570 1,000,000 8,500,000 119,400,570 $ 133,378,840 500,000 9,500,000 143,378,840 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 $ 48,661,000 200,000 2,120,000 50,981,000 $ Solid Waste - Residential SW Residential Repair & Replacement $ $ $ $ 52,711,000 500,000 2,320,000 55,531,000 $ 29,951,700 8,000 29,959,700 $ 4,316,000 10,000 4,326,000 $ $ $ 7,555,000 20,000 7,575,000 $ 273,947,540 29,271,700 8,000 29,279,700 $ 4,292,000 5,000 4,297,000 $ $ $ 7,505,000 20,000 7,525,000 $ 7,505,000 20,000 7,525,000 Total enterprise funds $ 206,888,200 $ 216,742,270 $ Solid Waste - Commercial SW Commercial Repair & Replacement $ $ Environmental Compliance Env Compliance Repair & Replacement $ 362 $ $ $ $ $ $ 85,136,000 200,000 2,480,000 87,816,000 30,659,700 8,000 30,667,700 4,505,000 5,000 4,510,000 Table of Contents SCHEDULES A-G Town of Gilbert Revenues Other Than Property Taxes Fiscal Year 2026 Schedule C ESTIMATED REVENUES 2025 SOURCE OF REVENUES ACTUAL REVENUES* 2025 ESTIMATED REVENUES 2026 Internal service funds Fleet Maintenance Fleet Repair & Replacement $ $ $ 13,356,000 3,500 13,359,500 $ $ 12,936,000 3,500 12,939,500 $ 13,916,000 3,500 13,919,500 Health Self Insurance $ $ 27,060,000 27,060,000 $ $ 27,060,000 27,060,000 $ $ 29,740,000 29,740,000 Dental Self Insurance $ $ 1,380,000 1,380,000 $ $ 1,380,000 1,380,000 $ $ 1,030,000 1,030,000 Workers Compensation $ $ 4,650,000 4,650,000 $ $ 5,270,000 5,270,000 $ $ 5,150,000 5,150,000 $ 5,893,000 5,893,000 $ 5,326,000 5,326,000 $ 6,101,000 6,101,000 Total internal service funds $ 52,342,500 $ 51,975,500 $ 55,940,500 Total all funds $ 1,136,719,030 $ 695,187,350 $ 1,746,007,840 General Liability Insurance * 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. 363 Table of Contents SCHEDULES A-G TOWN OF GILBERT Other Financing Sources/ and Interfund Transfers Fiscal Year 2026 Schedule D FUND GENERAL FUND General Fund $ General Fund Repair & Replacement Total General Fund $ SPECIAL REVENUE FUNDS Streets and Roadway Maintenance $ Streets Repair & Replacement CDBG/HOME Police Impound Ambulance Transport Grants Other Special Revenue System Development Fees Other Funding Sources Total Special Revenue Funds $ DEBT SERVICE FUNDS Debt Service $ Total Debt Service Funds $ CAPITAL PROJECTS FUNDS Redevelopment $ Streets Traffic Control Parks and Recreation Municipal Facilities Water Wastewater Storm Water Total Capital Projects Funds $ ENTERPRISE FUNDS Water $ Water Repair & Replacement Wastewater Wastewater Repair & Replacement Solid Waste - Residential SW Residential Repair & Replace Solid Waste - Commercial SW Commercial Repair & Replace Environmental Compliance Env Compliance Repair & Replace Total Enterprise Funds $ OTHER FINANCING 2026 SOURCES INTERFUND TRANSFERS 2026 IN $ $ $ $ $ $ 13,890,860 12,300,000 26,190,860 $ $ 155,027,580 40,850,600 195,878,180 $ 22,260,950 670,000 $ $ 31,120,000 1,211,050 30,000 720,000 26,076,620 1,608,860 157,917,500 1,078,376,520 $ 1,288,201,500 $ $ $ $ 52,977,180 52,977,180 $ $ $ $ $ $ 83,269,250 399,735,210 34,367,610 257,464,830 98,111,830 644,358,490 133,750,110 14,772,910 $ 1,665,830,240 $ $ $ 150,000 300,000 30,000,000 $ 41,806,550 2,029,360 40,000,000 135,579,870 81,504,160 72,442,880 72,939,900 6,243,450 3,000,000 340,410 $ $ $ $ 2,500,000 89,335,910 INTERNAL SERVICE FUNDS Fleet $ Fleet Repair & Replacement Workers' Compensation Total Internal Service Funds $ $ $ TOTAL ALL FUNDS $ $ $ 1,865,754,190 $ 3,435,780 7,575,640 380,062,090 $ 312,420 $ 1,300,000 1,612,420 300,000 364 300,000 $ 1,865,754,190 Table of Contents SCHEDULES A-G Town of Gilbert Expenditures/expenses by fund Fiscal year 2026 Schedule E FUND/DEPARTMENT ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2025 2025 2025 2026 General Fund Mayor & Council $ Town Manager Community Resources Emergency Mgt and Safety Facilities Management Engineering Communications & Engagement 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 $ 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 Special revenue funds Streets and Roadway Maint $ Grants CDBG/Home Police Impound Ambulance Service Special Districts Development Fees Other Special Revenue Total special revenue funds $ 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 $ Debt service funds Debt Service $ Total debt service funds $ 90,124,520 90,124,520 $ $ 29,971,000 29,971,000 Other Funding Sources Capital Projects $ Total other funding soruces $ 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 $ 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 1,048,270 2,582,720 1,334,130 465,640 $ 67,358 152,990 14,000 28,200 $ 11,500 (487,200) 92,041 351,890 78,480 117,500 278,600 139,900 130,000 446,097 12,532,812 5,747,160 957,988 12,160 (405,806) (10,951,998) 9,313,672 $ $ (331,310) $ (51,780) 240 1,089,600 2,734,310 892,350 491,100 1,443,830 440,260 2,560,950 19,896,800 4,198,830 944,100 1,107,410 5,729,960 4,911,920 4,676,160 10,209,900 93,266,720 54,654,810 35,198,860 1,457,090 9,201,230 27,866,390 282,972,580 $ $ 1,224,460 3,475,970 1,066,900 501,790 11,893,150 1,470,780 2,143,930 495,440 2,734,200 26,191,610 4,090,320 1,087,370 867,040 6,365,070 5,436,900 4,679,770 10,605,590 94,228,670 56,565,970 29,628,350 17,267,690 37,200,590 319,221,560 28,878,080 6,192,066 2,192,420 177,350 5,818,280 3,300,760 229,660 2,631,350 49,419,966 $ $ 35,305,200 27,267,450 1,478,140 235,040 6,597,530 3,539,180 984,030 5,876,940 81,283,510 $ $ 118,850,393 118,850,393 $ $ 89,112,710 89,112,710 $ $ (584,672,031) $ (584,672,031) $ 3,549,664 3,549,664 $ $ 112,527,180 112,527,180 $ 14,980 26,907,025 498,920 1,234,474 347,522 518,121,286 3,165,810 $ $ $ 550,290,017 $ 1,212,056 50,056,446 8,628,341 12,516,658 6,707,456 133,813,969 13,653,622 10,805,829 237,394,377 83,269,250 399,735,210 34,367,610 257,464,830 98,111,830 644,358,490 133,750,110 14,772,910 1,665,830,240 35,740 (103,084) (450,194) $ $ 365 $ Table of Contents SCHEDULES A-G Town of Gilbert Expenditures/expenses by fund Fiscal year 2026 Schedule E FUND/DEPARTMENT ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2025 2025 2025 2026 41,337,510 31,803,640 26,245,870 3,806,480 3,797,160 106,990,660 $ 13,021,800 29,109,390 1,575,000 3,845,470 4,874,870 52,426,530 851,604,170 $ Enterprise funds Water $ Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Total enterprise funds $ 54,311,950 34,062,160 27,831,975 3,938,905 3,973,225 124,118,215 $ (3,593,234) $ (875,810) $ (4,469,044) $ Internal service funds Fleet Maintenance $ Health Self-Insurance Dental Self-Insurance Workers Compensation General Liability Total internal service funds $ Total all funds $ 13,492,150 29,115,320 1,575,000 3,849,290 5,546,900 53,578,660 2,344,218,800 $ $ 16,580 $ $ 16,580 $ $ $ $ $ 55,858,560 39,455,905 30,479,615 5,342,965 5,556,015 136,693,060 14,289,820 29,712,440 1,580,000 4,448,280 6,148,130 56,178,670 2,460,846,930 * 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. 366 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2026 Schedule F DEPARTMENT/FUND EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2025 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2025 BUDGETED EXPENDITURES/ EXPENSES 2026 ACTUAL EXPENDITURES/ EXPENSES* 2025 Mayor and Council General Fund $ Special Revenue $ Department Total $ 1,048,270 10,000 1,058,270 $ $ $ 67,358 8,000 75,358 $ $ $ 1,089,600 8,510 1,098,110 $ $ $ 1,224,460 10,000 1,234,460 Town Manager General Fund $ CDBG/HOME Special Revenue Department Total $ 2,582,720 2,192,490 9,850 4,785,060 $ 152,990 240 $ 2,734,310 2,192,420 $ $ 153,230 $ 4,926,730 $ 3,475,970 1,478,140 10,000 4,964,110 Community Resources General Fund Grants Department Total $ 1,334,130 450,000 1,784,130 1,066,900 450,000 1,516,900 Emergency Mgt and Safety General Fund $ Grants Department Total $ 465,640 302,460 768,100 14,000 892,350 $ 14,000 $ 892,350 $ $ 28,200 $ $ $ 28,200 $ 491,100 28,560 519,660 $ 501,790 152,950 654,740 Facilities Management General Fund $ Department Total $ $ $ $ $ $ $ 11,893,150 11,893,150 Engineering General Fund $ Department Total $ $ $ $ $ $ $ 1,470,780 1,470,780 2,143,930 10,000 2,153,930 Communications & Engagement General Fund $ Special Revenue Department Total $ 2,001,550 10,000 2,011,550 $ $ 1,443,830 $ $ $ 1,443,830 $ Intergovernmental Relations General Fund $ Special Revenue Grants Department Total $ 484,240 101,270 100,000 685,510 $ 11,500 51,780 $ $ 495,440 50,880 $ 63,280 $ 440,260 15,330 100,000 555,590 $ 546,320 Economic Development General Fund $ Special Revenue Grants Department Total $ 3,079,760 1,008,810 95,200 4,183,770 $ $ $ $ (487,200) $ (94,370) $ $ (581,570) $ 2,560,950 843,950 220,000 3,624,900 $ $ $ $ 2,734,200 789,970 Information Technology General Fund $ Department Total $ 22,729,040 22,729,040 $ $ 92,041 92,041 $ $ 19,896,800 19,896,800 $ $ 26,191,610 26,191,610 Human Resources General Fund $ Department Total $ 3,860,110 3,860,110 $ $ 351,890 351,890 $ $ 4,198,830 4,198,830 $ $ 4,090,320 4,090,320 Management and Budget General Fund $ Department Total $ 905,260 905,260 $ $ 78,480 78,480 $ $ 944,100 944,100 $ $ 1,087,370 1,087,370 367 3,524,170 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2026 Schedule F DEPARTMENT/FUND EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2025 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2025 BUDGETED EXPENDITURES/ EXPENSES 2026 ACTUAL EXPENDITURES/ EXPENSES* 2025 Town Clerk General Fund $ Department Total $ 1,036,930 1,036,930 $ $ 117,500 117,500 $ $ 1,107,410 1,107,410 $ $ 867,040 867,040 Legal Services General Fund $ Department Total $ 5,481,360 5,481,360 $ $ 278,600 278,600 $ $ 5,729,960 5,729,960 $ $ 6,365,070 6,365,070 Management Services General Fund $ Department Total $ 4,860,650 4,860,650 $ $ 139,900 139,900 $ $ 4,911,920 4,911,920 $ $ 5,436,900 5,436,900 Municipal Court General Fund $ Special Revenue Department Total $ 4,625,040 631,270 5,256,310 $ 130,000 $ $ $ 130,000 $ 4,676,160 424,400 5,100,560 $ 4,679,770 620,670 5,300,440 Development Services General Fund $ Grants Special Revenue Department Total $ 10,225,160 $ 446,097 $ 10,209,900 $ 10,605,590 1,047,460 11,272,620 $ 446,097 $ 1,047,460 11,257,360 $ 1,047,460 11,653,050 Police General Fund $ Police Impound Grants Special Revenue Department Total $ 81,642,150 222,510 754,640 312,910 82,932,210 $ 12,532,812 $ $ 160,018 12,692,830 $ Fire and Rescue General Fund $ Ambulance Transport Grants Special Revenue Department Total $ 52,843,090 7,517,420 630,000 53,000 61,043,510 $ 5,747,160 $ $ 5,747,160 $ 93,266,720 177,350 693,330 266,450 94,403,850 $ 54,654,810 5,818,280 150,176 19,650 60,642,916 $ $ $ 94,228,670 235,040 1,184,670 1,265,160 96,913,540 56,565,970 6,597,530 479,830 52,800 63,696,130 Parks and Recreation General Fund $ Special Revenue Grants Department Total $ 35,483,370 20,000 $ 957,988 42,760 $ 35,198,860 5,600 $ 29,628,350 20,000 35,503,370 $ 1,000,748 $ 35,204,460 $ 29,648,350 Public Works General Fund Streets Fund Water Fund Wastewater Fund Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Department Total $ 1,489,060 30,856,750 54,311,950 34,062,160 27,831,975 3,938,905 3,973,225 156,464,025 (4,788,194) $ 1,457,090 28,878,080 41,337,510 31,803,640 26,245,870 3,806,480 3,797,160 137,325,830 $ 35,305,200 55,858,560 39,455,905 30,479,615 5,342,965 5,556,015 171,998,260 12,160 (331,310) (3,593,234) (875,810) $ 368 Table of Contents SCHEDULES A-G TOWN OF GILBERT Expenditures/Expenses by Department Fiscal Year 2026 Schedule F DEPARTMENT/FUND Special Revenue and Non-Operating Repair and Replacement $ 21,048,150 Non-Departmental 49,453,590 Miscellaneous Grants 25,000,000 Special Districts 3,359,670 Development Fees 229,660 Other Special Revenue 2,000,000 Debt Service 90,124,520 Other Funding Sources 672,453,435 Capital Improvement Funds 1,020,349,330 Internal Services 53,578,660 1,937,597,015 Department Total $ TOTAL ALL FUNDS $ EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2025 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2025 2,344,218,800 $ BUDGETED EXPENDITURES/ EXPENSES 2026 ACTUAL EXPENDITURES/ EXPENSES* 2025 (405,806) $ (10,951,998) (51,780) 9,201,230 27,866,390 5,000,000 3,300,760 229,660 $ 35,740 (271,272) 29,971,000 (584,672,031) 550,290,017 16,580 (16,039,550) $ 118,850,393 3,549,664 237,394,377 52,426,530 457,819,004 $ $ $ $ $ $ $ $ $ $ $ $ $ 851,604,170 $ 17,267,690 37,200,590 25,000,000 3,539,180 984,030 2,000,000 89,112,710 112,527,180 1,665,830,240 56,178,670 2,009,640,290 2,460,846,930 * 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. 369 Table of Contents SCHEDULES A-G Town of Gilbert Full-time employees and personnel compensation Fiscal year 2026 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 2026 2026 2026 2026 2026 2026 1,329.94 $ 146,373,431 $ 22,190,898 26,354,049 7,803,632 $ 202,722,010 1.00 $ 46.56 59.66 9,932 423,033 557,444 21,380 733,118 965,121 6,031 $ 255,535 341,055 19,295 23,487 10,908 5,038 18,396 27,098 10,437 1,105,068 $ 25,485 20,649 18,082 9,718 33,214 23 25,085 29,726 1,881,601 $ 11,867 14,694 6,653 3,029 10,035 2,193 16,874 6,087 674,053 $ 133,310 5,380,050 7,631,880 493,020 229,860 268,780 137,760 66,980 220,070 30,880 307,300 139,450 15,039,340 Special revenue funds Roadway and Maintenance Ambulance Transport Streets Grants CDBG Parkway Improvement Districts Court Automation Court Enhancement Police Impound Native American Internship Tourism Opioid Total special revenue funds 1.65 3.10 1.00 1.00 1.90 0.80 2.00 1.00 119.67 $ 95,967 $ 3,968,364 5,768,260 493,020 173,213 209,950 102,117 49,195 158,425 28,664 238,243 93,200 11,378,618 $ Capital projects funds CIP Administration Total capital projects funds 27.40 $ 27.40 $ 3,518,177 3,518,177 $ 385,069 385,069 $ 575,734 575,734 $ 233,830 $ 233,830 $ 4,712,810 4,712,810 Enterprise funds Water Wastewater Solid Waste - Residential Solid Waste - Commercial Environmental Compliance Total enterprise funds 151.93 $ 55.50 87.13 10.12 16.59 321.27 $ 11,201,157 5,918,674 7,139,794 948,222 1,309,072 26,516,919 $ 1,407,501 497,730 696,589 97,531 133,468 2,832,819 $ 2,496,832 1,020,984 1,521,367 224,052 257,512 5,520,747 $ 851,470 $ 300,322 418,210 58,355 80,848 1,709,205 $ 15,956,960 7,737,710 9,775,960 1,328,160 1,780,900 36,579,690 Internal service funds Fleet Maintenance Health Self Insurance Workers' Compensation General Liability Insurance Total internal service fund 34.00 $ 1.00 1.00 1.00 37.00 $ 2,845,379 125,432 85,729 137,843 3,194,383 296,729 11,905 8,941 15,157 332,732 528,133 18,109 29,907 30,035 606,184 180,889 $ 6,994 5,133 9,095 202,111 $ 3,851,130 162,440 129,710 192,130 4,335,410 Total all funds 1,835.28 $ 190,981,528 $ 26,846,586 $ 34,938,315 $ 10,622,831 $ 263,389,260 370 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. 371 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. 372 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. 373 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 374 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. 375 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. 376 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 377 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. 378 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 379 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 380 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. 381 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. 382 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 383 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. 384 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. 385 Table of Contents GILBERT, ARIZONA 50 E. Civic Center Drive Gilbert, AZ 85296 (480) 503-6871 | gilbertaz.gov