Attachment B 2024-25 State Forms Combined w_Header.pdf

Fiscal 
Year
General Fund
Special Revenue 
Fund
Debt Service Fund
Capital Projects 
Fund
Enterprise 
Funds Available
Reappropriation 
Funds
Total All Funds
2024
Adopted/adjusted budgeted expenditures/expenses*   
E
2,028,668
2,528,426
134,897
2,635,916
2,058,046
2,237,406
11,623,359
2024
Actual expenditures/expenses**   
E
1,855,479
1,748,251
134,894
1,169,537
1,748,781
1,375,494
8,032,436
2025
Beginning fund balance/(deficit) or net position/(deficit) 
at July 1*** 
276,590
1,260,022
100
592,902
1,273,658
3,051,187
6,454,459
2025
Primary property tax levy
B
215,419
215,419
2025
Secondary property tax levy
B
138,549
138,549
2025
Estimated revenues other than property taxes  
C
275,087
3,511,075
3,552
1,191,981
1,865,581
6,847,276
2025
Other financing sources  
D
2,000
2,822
630,000
7,302
642,124
2025
Other financing (uses)   
D
2025
Interfund transfers in   
D
1,530,403
826,322
168,050
136,440
2,661,215
2025
Interfund Transfers (out)   
D
167,740
2,209,929
2,256
207,474
88,697
2,676,096
2025
Reduction for fund balance reserved for future budget 
year expenditures
LESS:     Maintained for future debt retirement
     Maintained for future capital projects
     Maintained for future financial stability
     Maintained for future retirement contributions
2025
Total Financial Resources Available ****
2,131,759
3,390,312
139,945
2,375,459
3,194,284
3,051,187
14,282,946
2025
Budgeted Expenditures/Expenses ****
E
2,131,759
2,674,060
139,845
2,681,622
2,298,181
3,051,187
12,976,654
EXPENDITURE LIMITATION COMPARISON
2024
2025
1. Budgeted expenditures/expenses
9,385,953
$         
9,925,467
$           
2. Add/subtract: estimated net reconciling items
(969,972)
             
(117,568)
 
3. Budgeted expenditures/expenses adjusted for reconciling items
8,415,981
           
9,807,899
             
4. Less: estimated exclusions
5. Amount subject to the expenditure limitation
8,415,981
$         
9,807,899
$           
6. EEC expenditure limitation
11,623,359
$       
12,976,654
$         
*
**
***
****
S
c
h
FUNDS
Includes Expenditure/Expense Adjustments Approved in the current year from Schedule E.       
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
Amounts on this line represent Fund Balance/Net Position amounts except for amounts not in spendable form (e.g., prepaids and inventories) or legally or contractually required to be maintained 
intact (e.g., principal of a permanent fund).
The total available financial resources of Capital Projects Fund are lower than budgeted expenditures due to bonds authorized for sale but not yet sold. Bond sales are based on cash flow needs 
rather than budgetary fund balance.
Arizona Auditor General's Office
SCHEDULE A
Official City/Town Budget Forms
Attachment B - State Forms A through G and 
Truth in Taxation Notice
CITY OF PHOENIX, ARIZONA
Summary Schedule of Estimated Revenues and Expenditures/Expenses 
Fiscal Year 2024-25
(In Thousands)

2023-24
2024-25
1.
$
209,026
$
217,597
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
209,026
$
217,597
B. Secondary property taxes
132,416
139,948
C. Total property tax levy amounts
$
341,442
$
357,545
4. Property taxes collected*
A. Primary property taxes
(1)  Current year's levy
$
207,980
(2)  Prior years’ levies
371
(3)  Total primary property taxes
$
208,351
B. Secondary property taxes
(1)  Current year's levy
$
131,754
(2)  Prior years’ levies
234
(3)  Total secondary property taxes
$
131,988
C. Total property taxes collected
$
340,339
5. Property tax rates
A. City/Town tax rate
(1)  Primary property tax rate
1.2851
1.2658
(2)  Secondary property tax rate
0.8141
0.8141
(3)  Total city/town tax rate
2.0992
2.0799
B. Special assessment district tax rates
Secondary property tax rates - As of the date the proposed budget was prepared, the
zero
special assessment districts for which secondary
property taxes are levied. For information pertaining to these special assessment districts
and their tax rates, please contact the city/town.
*
**
city/town was operating
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.
CITY OF PHOENIX, ARIZONA
Tax Levy and Tax Rate Information
Fiscal Year 2024-25
Maximum allowable primary property tax levy. 
A.R.S. §42-17051(A)
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)
The 2024-25 planned primary and secondary levies are $217,597,043 and $139,947,664, 
respectively. Historically, actual property tax collections have been slightly lower than the amount 
levied. For 2024-25, actual collections for primary and secondary property taxes are estimated to 
be $215,419,000 and $138,548,664, or 99% of the levy amount.
(In Thousands)
Arizona Auditor General's Office
Schedule B
Official City/Town Budget Forms

ESTIMATED 
REVENUES  
 ACTUAL 
REVENUES *  
 ESTIMATED 
REVENUES  
2023-24
2023-24
2024-25
GENERAL FUND
Intergovernmental
County Vehicle License Tax
$
85,627
                   
$
82,227
                   
$
86,148
                   
Charges for services
Fire Emergency Transportation Services
$
51,332
                   
$
73,070
                   
$
75,990
                   
Hazardous Materials Inspection Fee
1,700
                     
1,450
                     
1,500
                     
Planning
1,811
                     
1,852
                     
2,142
                     
Police
14,511
                   
14,998
                   
15,105
                   
Street Transportation
6,976
                     
8,178
                     
8,028
                     
Other Service Charges
27,592
                   
29,927
                   
30,153
                   
Fines and forfeits
Moving Violations
$
4,099
                     
$
4,182
                     
$
4,182
                     
Parking Violations
693
                        
629
                        
629
                        
Driving While Intoxicated
586
                        
530
                        
530
                        
Defensive Driving Program
1,648
                     
2,000
                     
2,000
                     
Other Receipts
1,739
                     
1,776
                     
1,776
                     
Interest on investments
Interest on investments
$
14,540
                   
$
28,786
                   
$
21,589
                   
Contributions
SRP In-Lieu Taxes
$
2,126
                     
$
2,248
                     
$
2,248
                     
Miscellaneous
Miscellaneous
$
7,569
                     
$
10,244
                   
$
9,411
                     
Parks and Recreation
6,371
                     
6,922
                     
6,614
                     
Libraries
439
                        
497
                        
462
                        
Cable Communications
8,000
                     
7,175
                     
6,580
                     
Total General Fund
$
237,358
                 
$
276,691
                 
$
275,087
                 
SPECIAL REVENUE FUNDS
Highway User Revenue Fund
Incorporated Cities Share
$
125,272
                 
$
123,387
                 
$
127,046
                 
300,000 Population Share
32,683
                   
32,148
                   
33,101
                   
Interest/Other
520
                        
6,666
                     
5,274
                     
$
158,475
                 
$
162,201
                 
$
165,421
                 
SOURCE OF REVENUES
CITY OF PHOENIX, ARIZONA
Revenues Other Than Property Taxes
Fiscal Year 2024-25
(In Thousands)
Arizona Auditor General's Office
SCHEDULE C
 Official City/Town Budget Forms

ESTIMATED 
REVENUES  
 ACTUAL 
REVENUES *  
 ESTIMATED 
REVENUES  
2023-24
2023-24
2024-25
SOURCE OF REVENUES
CITY OF PHOENIX, ARIZONA
Revenues Other Than Property Taxes
Fiscal Year 2024-25
(In Thousands)
Excise Tax Fund
Local Taxes
$
696,224
                 
$
726,913
                 
$
733,578
                 
Stormwater
5,194
                     
6,556
                     
6,622
                     
Jet Fuel
823
                        
957
                        
964
                        
Marijuana Sales Tax Earmarked for Public Safety Pension
14,691
                   
12,311
                   
12,865
                   
License & Permits
6,075
                     
6,569
                     
6,567
                     
State Sales Tax
248,655
                 
249,557
                 
259,787
                 
State Income Tax
435,656
                 
435,754
                 
353,170
                 
Neighborhood Protection
53,422
                   
55,468
                   
56,002
                   
2007 Public Safety Expansion
106,843
                 
110,932
                 
112,008
                 
Public Safety Enhancement
29,845
                   
31,837
                   
33,131
                   
Parks and Preserves
53,420
                   
55,465
                   
56,005
                   
Transportation 2050
364,773
                 
378,645
                 
381,630
                 
Capital Construction
5,623
                     
7,458
                     
7,502
                     
Sports Facilities
28,488
                   
30,827
                   
32,668
                   
Convention Center
86,163
                   
91,940
                   
95,516
                   
$
2,135,896
              
$
2,201,187
              
$
2,148,015
              
Other Special Revenue Funds
Neighborhood Protection
$
366
                        
$
1,042
                     
$
847
                        
2007 Public Safety Expansion
278
                        
1,291
                     
969
                        
Parks and Preserves
2,777
                     
3,502
                     
2,627
                     
Transportation 2050
37,491
                   
49,035
                   
41,118
                   
Capital Construction
534
                        
1,155
                     
866
                        
Sports Facilities
3,964
                     
6,809
                     
6,355
                     
Development Services
84,311
                   
80,578
                   
82,133
                   
Regional Transit
82,429
                   
77,263
                   
85,226
                   
Community Reinvestment
11,905
                   
6,726
                     
11,092
                   
Impact Fee Administration
628
                        
759
                        
684
                        
Regional Wireless Cooperative
7,156
                     
7,675
                     
6,610
                     
Golf 
10,130
                   
12,146
                   
12,279
                   
Court Awards
4,673
                     
4,337
                     
5,011
                     
$
246,642
                 
$
252,318
                 
$
255,817
                 
Other Restricted Funds
Court Special Fees
$
764
                        
$
859
                        
$
826
                        
Vehicle Impound Program
2,471
                     
1,987
                     
1,966
                     
Other Restricted Funds
22,351
                   
42,370
                   
23,564
                   
Affordable Housing Program
7,889
                     
11,342
                   
43,874
                   
$
33,475
                   
$
56,558
                   
$
70,230
                   
Federal Funds
Public Housing
$
194,819
                 
$
211,265
                 
$
242,290
                 
Human Services
69,662
                   
82,893
                   
79,071
                   
Federal Transit Administration
136,908
                 
68,461
                   
121,894
                 
Community Development
44,010
                   
32,429
                   
42,000
                   
Criminal Justice/Public Safety
11,703
                   
12,383
                   
12,547
                   
Other Federal & State Grants
325,223
                 
173,701
                 
373,790
                 
$
782,325
                 
$
581,131
                 
$
871,593
                 
Total Special Revenue Funds
$
3,356,813
              
$
3,253,395
              
$
3,511,075
              
Arizona Auditor General's Office
SCHEDULE C
 Official City/Town Budget Forms

ESTIMATED 
REVENUES  
 ACTUAL 
REVENUES *  
 ESTIMATED 
REVENUES  
2023-24
2023-24
2024-25
SOURCE OF REVENUES
CITY OF PHOENIX, ARIZONA
Revenues Other Than Property Taxes
Fiscal Year 2024-25
(In Thousands)
DEBT SERVICE FUNDS
Secondary Property Tax
$
3,846
                     
$
3,846
                     
$
3,552
                     
Total Debt Service Funds
$
3,846
                     
$
3,846
                     
$
3,552
                     
CAPITAL PROJECTS FUNDS
Bond Funds
$
$
24,495
                   
$
Capital Gifts
                         500 
Capital Grants
817,368
                 
520,574
                 
700,925
                 
Capital Reserves
                         950 
2,284
                     
Customer Facility Charges
55,902
                   
59,406
                   
60,060
                   
Federal, State and Other Participation
551,312
                 
38,059
                   
262,891
                 
Impact Fees
56,386
                   
Joint Ventures
42,931
                   
61,490
                   
62,335
                   
Passenger Facility Charges
91,340
                   
96,976
                   
98,071
                   
Solid Waste Remediation
154
                        
Other Capital Funds
14,123
                   
                      7,200 
Total Capital Projects Funds
$
1,559,802
              
$
873,947
                 
$
1,191,981
              
ENTERPRISE FUNDS
Convention Center
$
26,834
                   
$
35,322
                   
$
35,574
                   
Solid Waste
197,194
                 
207,563
                 
208,591
                 
Aviation
528,508
                 
583,342
                 
595,697
                 
Water System
627,172
                 
619,359
                 
715,025
                 
Wastewater System
289,188
                 
294,045
                 
310,694
                 
Total Enterprise Funds
$
1,668,897
              
$
1,739,632
              
$
1,865,581
              
TOTAL ALL FUNDS
$
6,826,717
              
$
6,147,511
              
$
6,847,276
              
 * 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.
Arizona Auditor General's Office
SCHEDULE C
 Official City/Town Budget Forms

FUND
SOURCES
<USES>
IN
<OUT>
GENERAL FUND
General Fund
$
2,000
$
$
1,402,033
$
162,151
Library
10,961
4,082
Parks
117,409
Cable Communications
1,507
Total General Fund
$
2,000
$
$
1,530,403
$
167,740
SPECIAL REVENUE FUNDS
Excise
$
$
$
$
2,148,015
Arizona Highway User Revenue
901
4,475
Capital Construction
143
7,502
City Improvement
84,178
Community Reinvestment
6
2,067
Court Awards
19
Development Services
145
6,528
Golf
1
Neighborhood Protection
63,502
986
Parks and Preserves
56,005
239
Public Safety Enhancement
33,131
15,514
Public Safety Expansion
115,758
2,188
Regional Transit
3
Sports Facilities
32,668
16,582
Transportation 2050
1,350
381,630
11,923
Other Restricted
45
51,948
1,262
Grant Funds
209
150
Total Special Revenue Funds $
2,822
$
$
826,322
$
2,209,929
DEBT SERVICE FUNDS
Secondary Property Tax
$
$
$
$
2,256
Total Debt Service Funds
$
$
$
$
2,256
CAPITAL PROJECTS FUNDS
2023 General Obligation Bonds
$
250,000
$
$
$
Aviation Bonds
200,000
Other Bonds
180,000
152,800
166,800
Capital Reserves
15,250
Customer Facility Charges
19,674
Federal, State and Other Participation
21,000
Total Capital Projects Funds
$
630,000
$
$
168,050
$
207,474
ENTERPRISE FUNDS
Aviation
$
2,767
$
$
19,924
$
15,510
Convention Center
324
95,516
4,566
Solid Waste
325
14,089
Wastewater
1,475
16,000
20,800
Water
2,411
5,000
33,732
Total Enterprise Funds
$
7,302
$
$
136,440
$
88,697
TOTAL ALL FUNDS
$
642,124
$
$
2,661,215
$
2,676,096
(In Thousands)
CITY OF PHOENIX, ARIZONA
Other Financing Sources/<Uses> and Interfund Transfers
Fiscal Year 2024-25
OTHER FINANCING
INTERFUND TRANSFERS
2024-25
2024-25
Arizona Auditor General's Office
SCHEDULE D
Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2023-24
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2023-24
ACTUAL 
EXPENDITURES/
EXPENSES*       
2023-24
BUDGETED 
EXPENDITURES/
EXPENSES       
2024-25
GENERAL FUND
General:
$
$
$
$
  General Government
229,683
225,706
249,186
  Criminal Justice
45,265
44,805
47,381
  Public Safety
1,222,556
1,220,562
1,248,049
  Transportation
25,473
25,359
25,252
  Community Development
39,424
38,935
41,112
  Community Enrichment
50,179
47,850
51,797
  Environmental Services
38,527
33,026
38,051
  Contingencies/Non-Departmental**
73,247
3,000
148,875
  Capital Budget
114,217
31,028
86,768
Parks and Recreation 
  Operating
128,060
127,917
134,037
  Capital
5,600
2,000
3,600
Library 
  Operating
49,528
820
49,600
51,120
  Capital
2,115
(820)
952
1,456
Cable Communications 
4,794
4,738
5,073
Total General Fund $
2,028,668
$
$
1,855,479
$
2,131,759
SPECIAL REVENUE FUNDS
$
$
$
$
Arizona Highway User Revenue 
  Operating
94,493
87,862
90,387
  Capital
114,864
76,082
130,609
Capital Construction
  Operating
140
10
140
140
  Capital
24,792
(10)
10,302
31,415
City Improvement
78,972
2,500
80,472
84,178
Community Reinvestment 
  Operating
2,292
1,070
3,291
2,317
  Capital
7,924
(1,070)
3,195
6,479
Court Awards
4,671
4,331
5,008
Development Services
  Operating
87,446
450
87,450
91,977
  Contingencies
8,000
  Capital
29,165
2,000
28,107
8,635
Federal Community Development 
  Operating
47,691
23,517
35,100
  Capital
10,888
9,077
6,904
Federal & State Grants
  Operating
225,709
149,321
296,301
  Capital
63,761
32,713
49,726
Federal Transit 
  Operating
21,578
13,230
34,121
13,057
  Capital
115,329
(13,230)
34,301
108,837
Golf Course 
  Operating
9,288
1,500
9,977
10,803
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2024-25
FUND/DEPARTMENT
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2023-24
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2023-24
ACTUAL 
EXPENDITURES/
EXPENSES*       
2023-24
BUDGETED 
EXPENDITURES/
EXPENSES       
2024-25
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2024-25
FUND/DEPARTMENT
  Capital
1,440
1,440
HOPE VI Grant
  Operating
5,678
3,641
15,445
  Capital
27,244
10,189
25,045
Human Services Grants
  Operating
69,671
8,040
76,184
76,071
  Capital
10,000
8,145
3,000
Neighborhood Protection
60,547
59,287
59,962
Other Restricted Funds
  Fees and Contributions
101,883
74,028
90,667
  Capital
17,059
8,455
44,764
Parks and Preserves
  Operating
7,923
7,799
8,121
  Capital
120,293
71,202
117,390
Public Housing 
  Operating
171,354
170,214
217,090
  Capital
38,400
28,638
47,817
Public Safety Enhancement
37,112
31,010
32,246
Public Safety Expansion
125,877
110,737
128,878
Public Transit (RPTA)
  Operating
61,925
5,100
65,707
67,282
  Capital
17,839
(5,100)
6,075
14,810
Regional Wireless Cooperative
6,881
810
7,538
6,223
Sports Facilities 
  Operating
2,805
2,773
2,960
  Contingencies
2,500
2,500
  Capital
2,127
2,109
5,685
Transportation 2050
  Operating
250,370
239,506
268,611
  Contingencies
4,000
4,000
  Capital
454,661
(31,465)
89,316
463,621
$
$
$
$
Total Special Revenue Funds $
2,534,591
$
(6,165) $
1,748,251
$
2,674,060
DEBT SERVICE FUNDS
$
$
$
$
Secondary Property Tax and G.O.
134,892
5
134,894
139,845
Total Debt Service Funds $
134,892
$
5
$
134,894
$
139,845
CAPITAL PROJECTS FUNDS
$
$
$
$
Arts and Cultural Facilities
902
5
18,716
Aviation
959,959
601,836
809,738
Economic Development
5,250
Environmental Programs
1,000
Facilities Management
21,026
5,130
47,005
Finance
1,031
1,031
Fire Protection
32,669
5,106
76,130
Historic Preservation and Planning
2,000
Housing
13,165
4,535
32,373
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2023-24
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2023-24
ACTUAL 
EXPENDITURES/
EXPENSES*       
2023-24
BUDGETED 
EXPENDITURES/
EXPENSES       
2024-25
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2024-25
FUND/DEPARTMENT
Human Services
600
317
Information Technology
8,137
3,944
25,370
Libraries
5,295
2,091
Non-Departmental Capital
631,407
104,272
219,495
Parks, Recreation and Mtn Preserves
26,723
14,537
36,146
Phoenix Convention Center
36,770
22,063
55,360
Police Protection
17,759
8,357
40,233
Public Art Program
5,244
3,190
3,749
Public Transit
257
119
Regional Wireless Cooperative
6,001
6,000
Solid Waste Disposal
23,761
10,655
10,264
Street Transportation and Drainage
163,659
23,893
330,449
Wastewater
246,887
163,814
578,183
Water
434,663
197,050
381,753
Total Capital Projects Funds $
2,635,916
$
$
1,169,537
$
2,681,622
ENTERPRISE FUNDS
$
$
$
$
Aviation 
  Operating
443,121
435,057
513,141
  Contingencies
25,000
25,000
  Capital
237,893
97,342
362,305
Convention Center 
  Operating
79,340
79,242
100,964
  Contingencies
3,000
3,000
  Capital
10,617
7,775
11,071
Solid Waste 
  Operating
183,403
3,670
183,403
198,897
  Contingencies
1,000
1,000
  Capital
17,631
(3,670)
7,411
34,836
Wastewater 
  Operating
226,634
6,160
228,223
214,956
  Contingencies
10,000
10,000
  Capital
145,256
105,115
106,600
Water 
  Operating
476,884
464,259
479,539
  Contingencies
22,000
22,000
  Capital
170,106
140,953
214,871
Total Enterprise Funds $
2,051,886
$
6,160
$
1,748,781
$
2,298,181
REAPPROPRIATION FUNDS
$
$
$
$
General
General Government
27,043
26,881
43,962
Criminal Justice
4,242
1,170
3,697
Public Safety
70,211
38,344
82,782
Transportation
4,754
701
3,631
Environmental Services
32,233
26,799
36,755
Community Development
6,926
3,812
5,424
Community Enrichment
7,224
3,486
11,321
Capital Improvements
30,969
21,161
27,787
Library
Community Enrichment
6,958
3,809
6,226
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2023-24
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2023-24
ACTUAL 
EXPENDITURES/
EXPENSES*       
2023-24
BUDGETED 
EXPENDITURES/
EXPENSES       
2024-25
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2024-25
FUND/DEPARTMENT
Parks and Recreation
Community Enrichment
22,472
11,776
24,562
Cable Communications
General Government
458
244
505
Arizona Highway User Revenue
Street and Highway purposes
109,091
74,411
95,481
Aviation
Transportation
117,198
69,773
191,873
Capital Construction
Capital Improvements
5,164
3,040
4,360
City Improvement Operating
Debt Service
247
253
Community Reinvestment
Community Development
5,543
888
1,402
Court Awards
Criminal Justice
3,728
2,545
3,024
Development Services
Community Development
17,736
10,642
47,076
Federal and State Grants
Operating grants
79,092
23,180
94,166
Federal Community Development
Community Development
9,702
3,888
8,534
Federal Transit
Transportation
41,953
19,903
58,946
Golf
Community Enrichment
1,370
609
2,958
HOPE Grant
Community Development
3,778
899
4,601
Human Services
Community Enrichment
32,769
4,486
16,908
Neighborhood Protection
Public Safety
5,694
2,328
2,755
Other Restricted
Community Development
45,526
6,636
43,351
Parks and Preserves
Capital Improvements
39,851
30,768
69,908
Phoenix Convention Center
Community Enrichment
15,050
5,849
21,124
Public Housing
Community Development
30,001
3,520
75,322
Public Safety Enhancement Funds
Public Safety
35
23
32
Public Safety Expansion Funds
Public Safety
2,465
941
771
Regional Transit Authority
Transportation
18,307
10,618
17,049
Regional Wireless Cooperative
General Government
1,903
136
4,846
Secondary Property Tax
Debt Service
933
902
Solid Waste
Environmental Services
60,787
31,873
30,648
Sports Facilities
Community Enrichment
4,554
1,270
2,411
Transportation 2050
Transportation
219,456
107,217
174,933
Wastewater
Environmental Services
116,093
63,759
131,854
Water
Environmental Services
203,367
146,028
252,371
Capital 
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2023-24
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2023-24
ACTUAL 
EXPENDITURES/
EXPENSES*       
2023-24
BUDGETED 
EXPENDITURES/
EXPENSES       
2024-25
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2024-25
FUND/DEPARTMENT
1988 Parks, Recreation, Facilities, Library Bonds
1,763
2001 Educational, Youth and Cultural Facility Bonds
15
2001 Neighborhood Protection & Senior Center Bonds
12
2006 Affordable Housing & Neighborhood Bonds
35
2006 Police and Fire Protection Bonds
32
20
2023 Prop 1 Public Safety and Streets
800
2023 Prop 2 Neighborhood and Parks
1,000
2023 Prop 3 Arts, Econ Dev, Environment
10
2023 Prop 4 Housing and Human Services
150
Aviation Capital
121,495
120,311
673,627
Capital Reserves
19,926
12,454
10,492
City Improvement
126,946
124,248
130,116
CPBC - Senior Lien Excise Tax
4,167
4,250
Development Impact Fees
31,250
28,792
42,961
Multi-City Wastewater Capital
82,055
70,130
88,045
Public Housing Capital
13,732
8,509
9,786
Solid Waste Capital
26,021
3,744
7,461
Streets Capital
46,895
20,913
20,770
Wastewater Capital
80,767
67,076
163,878
Water Capital
277,412
155,884
293,330
Total Reappropriation Funds $
2,237,406
$
$
1,375,494
$
3,051,187
TOTAL ALL FUNDS $
11,623,359
$
$
8,032,436
$
12,976,654
*
** Non-Departmental includes Unassigned Vacancy Savings.
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.
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES 
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED 
ACTUAL 
EXPENDITURES/
EXPENSES*
BUDGETED 
EXPENDITURES/
EXPENSES
2023-24 **
2023-24
2023-24
2024-25
Community Development:
$
$
$
 $
Aviation 
74
74
74
Community Development
45,639
(25)
21,519
33,163
Community Reinvestment 
2,292
1,070
3,291
2,317
Convention Center
642
627
642
Development Services 
87,446
450
87,450
91,977
Federal and State Grants
38,909
(11,250)
27,423
26,140
General 
39,424
38,935
41,112
HOPE VI
5,493
3,641
15,445
Neighborhood Protection
860
850
100
Other Restricted 
16,921
15,685
26,511
Public Housing 
171,353
(360)
169,863
217,089
Sports Facilities 
194
190
194
Water 
30
30
30
Department Total $
408,416
$
(9,255) $
369,578
$
454,794
Community Enrichment:
$
$
$
Community Development
1,752
1,680
1,612
Convention Center
61,217
61,135
76,632
Federal and State Grants
60,184
22,000
82,181
47,558
General 
50,179
47,850
51,797
Golf Course
9,288
1,500
9,977
10,803
HOPE VI
185
Human Services Grants
69,671
8,040
76,184
76,071
Library 
49,528
820
49,600
51,120
Other Restricted 
8,490
6,929
9,648
Parks and Preserves
7,923
7,799
8,121
Parks and Recreation 
128,060
127,917
134,037
Public Housing
2
360
352
2
Sports Facilities 
596
593
683
Wastewater
155
1,000
318
318
Water 
225
250
462
462
Department Total $
447,454
$
33,970
$
472,975
$
468,863
Contingencies/Non-Departmental:
$
$
$
Aviation 
25,000
25,000
Convention Center
3,000
3,000
Development Services 
8,000
Federal and State Grants
76,000
35,000
General
73,247
3,000
148,875
Solid Waste 
1,000
1,000
Sports Facilities 
2,500
2,500
Transportation 2050
4,000
4,000
Wastewater 
10,000
10,000
Water 
22,000
22,000
Department Total $
224,747
$
$
3,000
$
251,375
Criminal Justice:
$
$
$
General 
45,265
44,805
47,381
Other Restricted 
2,703
2,145
530
Department Total $
47,968
$
$
46,950
$
47,911
Environmental Services:
$
$
$
Capital Construction
70
5
70
70
Federal and State Grants
3,388
410
3,795
152,081
General 
38,527
33,026
38,051
Other Restricted 
3,484
70
3,546
4,412
Solid Waste 
173,599
2,670
173,593
188,516
Wastewater 
139,594
137,849
150,802
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Department
Fiscal Year 2024-25
DEPARTMENT/FUND
(In Thousands)
Arizona Auditor General's Office
SCHEDULE F
 Official City/Town Budget Forms

ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES 
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED 
ACTUAL 
EXPENDITURES/
EXPENSES*
BUDGETED 
EXPENDITURES/
EXPENSES
2023-24 **
2023-24
2023-24
2024-25
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Department
Fiscal Year 2024-25
DEPARTMENT/FUND
(In Thousands)
Water
327,782
(7,570)
307,620
331,263
Department Total $
686,445
$
(4,415) $
659,500
$
865,195
General Government:
$
$
$
Aviation
522
517
536
Cable
4,794
4,738
5,073
Community Development
300
25
318
326
Court Awards
52
52
52
Federal and State Grants
17,715
(11,920)
5,664
8,278
General
229,683
225,706
249,186
Other Restricted 
3,433
1,515
3,627
Regional Wireless Cooperative
6,881
810
7,538
6,223
Solid Waste 
223
1,000
229
233
Sports Facilities 
159
134
134
Wastewater
490
160
506
506
Water
1,309
70
1,376
1,572
Department Total $
265,560
$
(9,855) $
248,294
$
275,745
Public Safety:
$
$
$
Court Awards 
4,619
4,280
4,956
Federal and State Grants
29,469
650
30,113
27,105
General
1,222,556
1,220,562
1,248,049
Neighborhood Protection
60,547
(1,820)
57,487
58,912
Other Restricted 
61,629
(70)
39,040
40,610
Public Safety Enhancement
37,112
31,010
32,246
Public Safety Expansion
125,877
110,737
128,878
Sports Facilities 
1,857
1,857
1,950
Department Total $
1,543,666
$
(1,240) $
1,495,086
$
1,542,706
Transportation:
$
$
$
Arizona Highway Users Revenue
94,493
87,862
90,387
Aviation
338,174
337,737
410,809
Capital Construction 
70
5
70
70
Federal and State Grants
44
110
144
140
Federal Transit Authority
21,578
13,230
34,121
13,057
General
25,473
25,359
25,252
Neighborhood Protection
960
950
950
Other Restricted 
5,224
5,169
5,329
Transit - RPTA
61,925
5,100
65,707
67,282
Transportation 2050
250,370
239,506
268,611
Department Total $
797,350
$
19,405
$
796,624
$
881,886
Debt:
$
$
Aviation
104,352
96,730
101,722
City Improvement 
78,972
2,500
80,472
84,178
Convention Center
17,481
17,480
23,690
Secondary Property Tax
134,892
5
134,894
139,845
Solid Waste 
9,581
9,581
10,148
Wastewater
86,395
5,000
89,549
63,330
Water
147,538
7,250
154,771
146,213
Department Total $
579,210
$
14,755
$
583,476
$
569,125
Pay As You Go: **
Arizona Highway Users Revenue
114,864
76,082
130,609
Arizona Auditor General's Office
SCHEDULE F
 Official City/Town Budget Forms

ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES 
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED 
ACTUAL 
EXPENDITURES/
EXPENSES*
BUDGETED 
EXPENDITURES/
EXPENSES
2023-24 **
2023-24
2023-24
2024-25
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Department
Fiscal Year 2024-25
DEPARTMENT/FUND
(In Thousands)
Aviation
237,893
97,342
362,305
Capital Construction
24,792
(10)
10,302
31,415
Community Development
10,888
9,077
6,904
Community Reinvestment
7,924
(1,070)
3,195
6,479
Convention Center
10,617
7,775
11,071
Development Services
29,165
2,000
28,107
8,635
Federal and State Grants
63,761
32,713
49,726
Federal Transit Authority
115,329
(13,230)
34,301
108,837
General
114,217
31,028
86,768
Golf Course
1,440
1,440
HOPE VI
27,244
10,189
25,045
Human Services Grants
10,000
8,145
3,000
Library
2,115
(820)
952
1,456
Other Restricted 
17,059
8,455
44,764
Parks and Preserves
120,293
71,202
117,390
Parks and Recreation 
5,600
2,000
3,600
Public Housing
38,400
28,638
47,817
Transit - RPTA
17,839
(5,100)
6,075
14,810
Solid Waste 
17,631
(3,670)
7,411
34,836
Sports Facilities 
2,127
2,109
5,685
Transportation 2050
454,661
(31,465)
89,316
463,621
Wastewater
145,256
105,115
106,600
Water
170,106
140,953
214,871
Department Total $
1,749,222
$
(43,365) $
811,921
$
1,886,245
$
$
$
$
Capital:
$
$
$
$
Bond Funds
856,507
699,251
1,178,238
Other Capital
1,779,409
470,286
1,503,385
Department Total $
2,635,916
$
$
1,169,537
$
2,681,622
$
$
$
$
Reappropriation:
2,237,406
1,375,494
3,051,187
 Department Total $
2,237,406
$
$
1,375,494
$
3,051,187
Total All Departments $
11,623,359
$
$
8,032,436
$
12,976,654
*
**
The Pay As You Go category is newly created and reports the capital projects funded by operating funds, which were 
previously included in the other existing Department/Fund categories.
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.
Arizona Auditor General's Office
SCHEDULE F
 Official City/Town Budget Forms

Full-Time 
Equivalent (FTE)
Employee Salaries 
and Hourly Costs
Retirement Costs
Healthcare Costs
Other Benefit 
Costs
Total Estimated 
Personnel 
Compensation
2024-25
2024-25
2024-25
2024-25
2024-25
2024-25
GENERAL FUND
General
8,080
$
774,366
                  
$
428,616
                  
$
121,581
                  
$
127,604
                  
=
1,452,167
               
Library
392
21,846
                    
5,503
                      
3,441
                      
4,424
                      
35,214
                    
Parks and Recreation
953
49,427
                    
11,559
                    
7,793
                      
8,685
                      
77,463
                    
Cable Communications
23
2,462
                      
683
                         
325
                         
516
                          
3,986
                      
Total General Fund
9,448
$
848,101
                  
$
446,361
                  
$
133,140
                  
$
141,228
                  
=
1,568,830
               
SPECIAL REVENUE FUNDS
Arizona Highway User Revenue
695
                         
$
38,794
                    
$
16,041
                    
$
10,314
                    
$
10,007
                    
=
75,155
                    
Community Reinvestment
3
                             
357
                         
108
                         
20
                           
69
                            
554
                         
Development Services
493
                         
40,462
                    
12,884
                    
7,617
                      
8,228
                      
69,191
                    
Federal Community Development
78
                           
6,103
                      
1,749
                      
1,140
                      
1,207
                      
10,199
                    
Federal and State Grants
177
                         
11,124
                    
5,265
                      
2,003
                      
2,355
                      
20,747
                    
Golf Course
32
                           
1,842
                      
267
                         
117
                         
258
                          
2,484
                      
HOPE VI
20
                           
1,287
                      
395
                         
235
                         
284
                          
2,201
                      
Human Services
161
                         
10,589
                    
3,000
                      
2,258
                      
2,016
                      
17,863
                    
Neighborhood Protection
278
                         
28,521
                    
22,631
                    
3,828
                      
3,190
                      
58,171
                    
Other Restricted
113
                         
9,800
                      
18,446
                    
1,770
                      
2,064
                      
32,080
                    
Parks and Preserves
78
                           
4,230
                      
992
                         
717
                         
829
                          
6,768
                      
Public Safety Enhancement
255
                         
15,845
                    
11,881
                    
2,990
                      
3,053
                      
33,769
                    
Public Safety Expansion
675
                         
75,109
                    
54,879
                    
10,134
                    
8,398
                      
148,520
                  
Public Housing
61
                           
4,033
                      
1,427
                      
914
                         
908
                          
7,281
                      
Regional Wireless Cooperative
5
                             
481
                         
110
                         
48
                           
102
                          
740
                         
Transportation 2050
129
                         
11,279
                    
3,757
                      
1,683
                      
2,519
                      
19,238
                    
Total Special Revenue Funds
3,253
$
259,854
                  
$
153,833
                  
$
45,786
                    
$
45,486
                    
=
504,959
                  
ENTERPRISE FUNDS
Aviation
924
$
67,413
                    
$
4,633
                      
$
13,375
                    
$
14,442
                    
=
99,863
                    
Convention Center
219
14,913
                    
4,505
                      
2,877
                      
3,154
                      
25,448
                    
Solid Waste
630
46,181
                    
13,990
                    
8,958
                      
7,991
                      
77,120
                    
Wastewater
339
26,591
                    
1,752
                      
5,003
                      
5,245
                      
38,591
                    
Water
1,199
86,420
                    
28,468
                    
16,844
                    
18,392
                    
150,124
                  
Total Enterprise Funds
3,311
$
241,519
                  
$
53,347
                    
$
47,056
                    
$
49,224
                    
=
391,146
                  
TOTAL ALL FUNDS
16,012
$
1,349,474
               
$
653,541
                  
$
225,982
                  
$
235,938
                  
=
2,464,936
               
CITY OF PHOENIX, ARIZONA
Full-Time Employees and Personnel Compensation
Fiscal Year 2024-25
(In Thousands)
FUND
Arizona Auditor General's Office
SCHEDULE G
Official City/Town Budget Forms

TRUTH IN 
TAXATION HEARING 
NOTICE OF TAX INCREASE 
 
In compliance with section 42-17107, Arizona Revised Statutes, the city of 
Phoenix is notifying its property taxpayers of the city of Phoenix’s intention 
to raise its primary property taxes over last year’s level.  The city of Phoenix 
is proposing an increase in primary property taxes of $4,177,285 or 2.00%. 
 
For example, the proposed tax increase will cause the city of Phoenix’s 
primary property taxes on a $100,000 home to be $126.58 (total proposed 
taxes including the tax increase). Without the proposed tax increase, the 
total taxes that would be owed on a $100,000 home would have been 
$124.10. 
 
The proposed increase is exclusive of increased primary property taxes 
received from new construction. The increase is also exclusive of any 
changes that may occur from property tax levies for voter approved bonded 
indebtedness or budget and tax overrides. 
 
All interested citizens are invited to attend the public hearing on the tax 
increase that is scheduled to be held June 12, 2024 at 2:30 p.m. at the city 
of Phoenix Council Chambers, 200 W. Jefferson St.