Attachment A - 2023-24 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
2023
Adopted/Adjusted Budgeted Expenditures/Expenses*   
E
1,779,781
2,192,105
208,911
1,820,794
1,797,044
2,246,442
10,045,077
2023
Actual Expenditures/Expenses**   
E
1,627,796
1,576,861
206,818
513,596
1,500,239
1,352,821
6,778,131
2024
Fund Balance/Net Position at July 1*** 
204,065
1,060,297
100
967,327
1,166,797
2,237,406
5,635,992
2024
Primary Property Tax Levy
B
206,935
206,935
2024
Secondary Property Tax Levy
B
131,092
131,092
2024
Estimated Revenues Other than Property Taxes  
C
237,358
3,356,813
3,846
1,559,803
1,668,897
6,826,717
2024
Other Financing Sources  
D
2,457
2,483
600,000
6,507
611,447
2024
Other Financing (Uses)   
D
2024
Interfund Transfers In   
D
1,561,419
770,741
16,281
104,925
2,453,366
2024
Interfund Transfers (Out)   
D
183,565
2,182,977
47
19,594
83,919
2,470,102
2024
Reduction for Amounts Not Available:
LESS: Amounts for Future Debt Retirement:
Future Capital Projects
Maintained Fund Balance for Financial Stability
2024
Total Financial Resources Available
2,028,668
3,007,357
134,991
3,123,817
2,863,207
2,237,406
13,395,446
2024
Budgeted Expenditures/Expenses
E
2,028,668
2,534,591
134,892
2,635,916
2,051,886
2,237,406
11,623,359
EXPENDITURE LIMITATION COMPARISON
2023
2024
1. Budgeted expenditures/expenses
7,798,635
$         
9,385,953
$            
2. Add/subtract: estimated net reconciling items
(748,587)
             
(969,972)
 
3. Budgeted expenditures/expenses adjusted for reconciling items
7,050,048
           
8,415,981
              
4. Less: estimated exclusions
5. Amount subject to the expenditure limitation
7,050,048
$         
8,415,981
$            
6. EEC expenditure limitation
10,045,077
$       
11,623,359
$          
*
**
***
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).
S
c
h
FUNDS
Attachment A - State Forms A through G and Truth 
in Taxation Notice
CITY OF PHOENIX, ARIZONA
Summary Schedule of Estimated Revenues and Expenditures/Expenses 
Fiscal Year 2023-24
(In Thousands)
Arizona Auditor General's Office
SCHEDULE A
Official City/Town Budget Forms

2022-23
2023-24
1.
$
201,207
$
209,026
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
201,207
$
209,026
B. Secondary property taxes
126,108
132,416
C. Total property tax levy amounts
$
327,315
$
341,442
4. Property taxes collected*
A. Primary property taxes
(1)  Current year's levy
$
200,199
(2)  Prior years’ levies
1,716
(3)  Total primary property taxes
$
201,915
B. Secondary property taxes
(1)  Current year's levy
$
125,477
(2)  Prior years’ levies
1,069
(3)  Total secondary property taxes
$
126,546
C. Total property taxes collected
$
328,461
5. Property tax rates
A. City/Town tax rate
(1)  Primary property tax rate
1.2989
1.2851
(2)  Secondary property tax rate
0.8141
0.8141
(3)  Total city/town tax rate
2.1130
2.0992
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 2023-24
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 2023-24 planned primary and secondary levies are $209,025,792 and $132,416,075, 
respectively. Historically, actual property tax collections have been slightly lower than the amount 
levied. For 2023-24, actual collections for primary and secondary property taxes are estimated to 
be $206,935,000 and $131,092,075, 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  
2022-23
2022-23
2023-24
GENERAL FUND
Intergovernmental
County Vehicle License Tax
$
83,100
                   
$
79,065
                   
$
85,627
                   
Charges for services
Fire Emergency Transportation Services
$
44,313
                   
$
49,739
                   
$
51,332
                   
Hazardous Materials Inspection Fee
1,500
                     
1,500
                     
1,700
                     
Planning
1,828
                     
1,811
                     
1,811
                     
Police
14,154
                   
13,592
                   
14,511
                   
Street Transportation
6,831
                     
6,264
                     
6,976
                     
Other Service Charges
25,258
                   
27,981
                   
27,592
                   
Fines and forfeits
Moving Violations
$
4,760
                     
$
4,099
                     
$
4,099
                     
Parking Violations
465
                        
693
                        
693
                        
Driving While Intoxicated
612
                        
586
                        
586
                        
Defensive Driving Program
1,405
                     
1,648
                     
1,648
                     
Other Receipts
1,863
                     
1,759
                     
1,739
                     
Interest on investments
Interest on investments
$
5,550
                     
$
14,540
                   
$
14,540
                   
Contributions
SRP In-Lieu Taxes
$
2,203
                     
$
2,126
                     
$
2,126
                     
Miscellaneous
Miscellaneous
$
6,475
                     
$
7,639
                     
$
7,569
                     
Parks and Recreation
5,722
                     
6,322
                     
6,371
                     
Libraries
399
                        
435
                        
439
                        
Cable Communications
9,000
                     
8,200
                     
8,000
                     
Total General Fund
$
215,437
                 
$
227,998
                 
$
237,358
                 
SPECIAL REVENUE FUNDS
Highway User Revenue Fund
Incorporated Cities Share
$
123,025
                 
$
120,438
                 
$
125,272
                 
300,000 Population Share
31,474
                   
31,422
                   
32,683
                   
Interest/Other
500
                        
1,979
                     
520
                        
$
154,999
                 
$
153,839
                 
$
158,475
                 
SOURCE OF REVENUES
CITY OF PHOENIX, ARIZONA
Revenues Other Than Property Taxes
Fiscal Year 2023-24
(In Thousands)
Arizona Auditor General's Office
SCHEDULE C
 Official City/Town Budget Forms

ESTIMATED 
REVENUES  
 ACTUAL 
REVENUES *  
 ESTIMATED 
REVENUES  
2022-23
2022-23
2023-24
SOURCE OF REVENUES
CITY OF PHOENIX, ARIZONA
Revenues Other Than Property Taxes
Fiscal Year 2023-24
(In Thousands)
Excise Tax Fund
Local Taxes
$
629,254
                 
$
676,397
                 
$
696,224
                 
Stormwater
5,148
                     
5,143
                     
5,194
                     
Jet Fuel
929
                        
811
                        
823
                        
Marijuana Sales Tax Earmarked for Public Safety Pension
12,248
                   
14,159
                   
14,691
                   
License & Permits
5,878
                     
6,025
                     
6,075
                     
State Sales Tax
227,155
                 
241,628
                 
248,655
                 
State Income Tax
310,387
                 
308,183
                 
435,656
                 
Neighborhood Protection
47,843
                   
51,705
                   
53,422
                   
2007 Public Safety Expansion
95,686
                   
103,412
                 
106,843
                 
Public Safety Enhancement
25,821
                   
29,624
                   
29,845
                   
Parks and Preserves
47,844
                   
51,707
                   
53,420
                   
Transportation 2050
326,455
                 
353,178
                 
364,773
                 
Capital Construction
6,179
                     
5,880
                     
5,623
                     
Sports Facilities
24,577
                   
28,114
                   
28,488
                   
Convention Center
73,883
                   
84,625
                   
86,163
                   
$
1,839,289
              
$
1,960,592
              
$
2,135,896
              
Other Special Revenue Funds
Neighborhood Protection
$
292
                        
$
539
                        
$
366
                        
2007 Public Safety Expansion
119
                        
346
                        
278
                        
Parks and Preserves
891
                        
4,274
                     
2,777
                     
Transportation 2050
38,157
                   
37,651
                   
37,491
                   
Capital Construction
120
                        
534
                        
534
                        
Sports Facilities
3,878
                     
4,591
                     
3,964
                     
Development Services
81,725
                   
91,614
                   
84,311
                   
Regional Transit
45,672
                   
43,172
                   
82,429
                   
Community Reinvestment
6,045
                     
8,888
                     
11,905
                   
Impact Fee Administration
761
                        
674
                        
628
                        
Regional Wireless Cooperative
5,632
                     
5,993
                     
7,156
                     
Golf 
9,562
                     
10,784
                   
10,130
                   
Court Awards
4,533
                     
5,651
                     
4,673
                     
$
197,386
                 
$
214,708
                 
$
246,642
                 
Other Restricted Funds
Court Special Fees
$
814
                        
$
781
                        
$
764
                        
Vehicle Impound Program
1,993
                     
2,402
                     
2,471
                     
Other Restricted Funds
23,085
                   
20,645
                   
22,351
                   
Affordable Housing Program
4,774
                     
9,130
                     
7,889
                     
$
30,666
                   
$
32,958
                   
$
33,475
                   
Federal Funds
Public Housing
$
137,673
                 
$
130,335
                 
$
194,819
                 
Human Services
76,011
                   
119,208
                 
69,662
                   
Federal Transit Administration
96,562
                   
44,045
                   
136,908
                 
Community Development
54,729
                   
37,061
                   
44,010
                   
Criminal Justice/Public Safety
10,296
                   
14,585
                   
11,703
                   
Other Federal & State Grants
391,284
                 
177,421
                 
325,223
                 
$
766,554
                 
$
522,655
                 
$
782,325
                 
Total Special Revenue Funds
$
2,988,893
              
$
2,884,752
              
$
3,356,813
              
Arizona Auditor General's Office
SCHEDULE C
 Official City/Town Budget Forms

ESTIMATED 
REVENUES  
 ACTUAL 
REVENUES *  
 ESTIMATED 
REVENUES  
2022-23
2022-23
2023-24
SOURCE OF REVENUES
CITY OF PHOENIX, ARIZONA
Revenues Other Than Property Taxes
Fiscal Year 2023-24
(In Thousands)
DEBT SERVICE FUNDS
Secondary Property Tax
$
4,130
                     
$
4,131
                     
$
3,846
                     
Total Debt Service Funds
$
4,130
                     
$
4,131
                     
$
3,846
                     
CAPITAL PROJECTS FUNDS
Bond Funds
$
$
17,811
                   
$
Capital Grants
614,685
                 
294,759
                 
817,368
                 
Capital Reserves
1,086
                     
                        950 
Customer Facility Charges
53,380
                   
45,000
                   
55,902
                   
Federal, State and Other Participation
122,028
                 
92,610
                   
551,312
                 
Impact Fees
31,525
                   
Joint Ventures
35,670
                   
41,494
                   
42,931
                   
Passenger Facility Charges
90,732
                   
90,142
                   
91,340
                   
Solid Waste Remediation
86
                          
Other Capital Funds
75,500
                   
$
Total Capital Projects Funds
$
916,495
                 
$
690,013
                 
$
1,559,803
              
ENTERPRISE FUNDS
Convention Center
$
17,802
                   
$
25,823
                   
$
26,834
                   
Solid Waste
196,668
                 
198,103
                 
197,194
                 
Aviation
508,516
                 
576,271
                 
528,508
                 
Water System
525,269
                 
539,529
                 
627,172
                 
Wastewater System
268,890
                 
263,303
                 
289,188
                 
Total Enterprise Funds
$
1,517,146
              
$
1,603,029
              
$
1,668,897
              
TOTAL ALL FUNDS
$
5,642,101
              
$
5,409,924
              
$
6,826,717
              
 * 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
$
2,457
$
$
1,438,041
$
176,683
Library
8,972
3,676
Parks
114,407
Cable Communications
3,206
Total General Fund
$
2,457
$
$
1,561,419
$
183,565
SPECIAL REVENUE FUNDS
Excise
$
$
$
$
2,135,896
Arizona Highway User Revenue
901
4,475
Capital Construction
143
5,623
City Improvement
79,994
1,022
Community Reinvestment
1
2,064
Court Awards
19
Development Services
21
6,528
Golf
1
Neighborhood Protection
53,421
1,004
Parks and Preserves
53,420
278
Public Safety Enhancement
29,845
535
Public Safety Expansion
106,843
2,192
Regional Wireless Cooperative
6
Sports Facilities
29,510
15,759
Transportation 2050
1,274
364,773
11,366
Other Restricted
49
47,311
1,087
Grant Funds
68
771
Total Special Revenue Funds
$
2,483
$
$
770,741
$
2,182,977
DEBT SERVICE FUNDS
Secondary Property Tax
$
$
$
$
47
Total Debt Service Funds
$
$
$
$
47
CAPITAL PROJECTS FUNDS
Aviation Bonds
$
200,000
$
$
$
Other Bonds
1,022
1,022
Wastewater Bonds
400,000
Capital Reserves
9,250
Customer Facility Charges
18,572
Federal, State and Other Participation
6,009
Total Capital Projects Funds
$
600,000
$
$
16,281
$
19,594
ENTERPRISE FUNDS
Aviation
$
1,795
$
$
18,761
$
14,727
Convention Center
560
86,163
4,394
Solid Waste
322
14,043
Wastewater
1,619
19,748
Water
2,211
31,007
Total Enterprise Funds
$
6,507
$
$
104,925
$
83,919
TOTAL ALL FUNDS
$
611,447
$
$
2,453,366
$
2,470,102
2023-24
2023-24
(In Thousands)
CITY OF PHOENIX, ARIZONA
Other Financing Sources/<Uses> and Interfund Transfers
Fiscal Year 2023-24
OTHER FINANCING
INTERFUND TRANSFERS
Arizona Auditor General's Office
SCHEDULE D
Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2022-23
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2022-23
ACTUAL 
EXPENDITURES/
EXPENSES*       
2022-23
BUDGETED 
EXPENDITURES/
EXPENSES       
2023-24
GENERAL FUND
General:
$
$
$
$
  General Government
204,617
196,498
229,683
  Criminal Justice
43,390
42,766
45,265
  Public Safety
1,088,575
1,084,184
1,222,556
  Transportation
26,085
26,011
25,473
  Community Development
36,748
34,203
39,424
  Community Enrichment
35,006
33,487
50,179
  Environmental Services
29,534
28,506
38,527
  Contingencies/Non-Departmental**
100,788
(15,760)
73,247
  Capital Budget
46,973
34,548
114,217
Parks and Recreation 
  Operating
117,261
113,429
128,060
  Contingencies
  Capital
5,600
Library 
  Operating
45,841
45,833
49,528
  Capital
1,193
377
2,115
Cable Communications 
3,420
350
3,714
4,794
Total General Fund $
1,779,431
$
350
$
1,627,796
$
2,028,668
SPECIAL REVENUE FUNDS
$
$
$
$
Arizona Highway User Revenue 
  Operating
95,818
88,886
94,493
  Capital
91,598
78,365
114,864
Capital Construction
  Operating
140
139
140
  Capital
25,398
5,974
24,792
City Improvement
70,114
3,450
72,110
78,972
Community Reinvestment 
  Operating
2,302
650
2,891
2,292
  Capital
7,968
(650)
6,402
7,924
Court Awards
  Operating
7,071
5,620
4,671
  Capital
Development Services
  Operating
82,400
77,206
87,446
  Contingencies
8,000
8,000
  Capital
15,755
2,618
29,165
Federal Community Development 
  Operating
47,109
(3,800)
26,323
47,691
  Capital
7,619
3,800
10,868
10,888
Federal & State Grants
  Operating
315,306
(120,446)
152,961
225,709
  Capital
71,724
39,717
63,761
Federal Transit 
  Operating
17,552
13,350
30,257
21,578
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2023-24
FUND/DEPARTMENT
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2022-23
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2022-23
ACTUAL 
EXPENDITURES/
EXPENSES*       
2022-23
BUDGETED 
EXPENDITURES/
EXPENSES       
2023-24
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2023-24
FUND/DEPARTMENT
  Capital
79,009
(13,350)
14,168
115,329
Golf Course 
  Operating
7,074
2,926
8,104
9,288
  Capital
2,000
(1,200)
560
1,440
HOPE VI Grant
  Operating
3,743
920
4,564
5,678
  Capital
10,807
(920)
901
27,244
Human Services Grants
76,011
47,350
120,936
69,671
Neighborhood Protection
  Operating
51,591
7,100
53,617
60,547
  Capital
Other Restricted Funds
  Fees and Contributions
60,396
17,740
76,598
101,883
  Capital
12,862
5,361
17,059
Parks and Preserves
  Operating
7,137
240
7,227
7,923
  Capital
80,643
(240)
32,067
120,293
Public Housing 
  Operating
108,837
5,540
112,132
171,354
  Capital
44,411
(5,540)
15,084
38,400
Public Safety Enhancement
  Operating
32,115
31,533
37,112
  Capital
Public Safety Expansion
  Operating
106,664
9,320
110,473
125,877
  Capital
Public Transit (RPTA)
  Operating
41,378
39,221
61,925
  Capital
13,002
2,393
17,839
Regional Wireless Cooperative
5,791
560
6,224
6,881
Sports Facilities 
  Operating
3,066
2,744
2,805
  Contingencies
5,000
2,500
  Capital
4,424
4,413
2,127
Transportation 2050
  Operating
231,238
226,549
250,370
  Contingencies
4,000
4,000
  Capital
368,232
101,654
454,661
$
$
$
$
Total Special Revenue Funds $
2,225,305
$
(33,200) $
1,576,861
$
2,534,591
DEBT SERVICE FUNDS
$
$
$
$
Secondary Property Tax and G.O.
196,061
12,850
206,818
134,892
Total Debt Service Funds $
196,061
$
12,850
$
206,818
$
134,892
CAPITAL PROJECTS FUNDS
$
$
$
$
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2022-23
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2022-23
ACTUAL 
EXPENDITURES/
EXPENSES*       
2022-23
BUDGETED 
EXPENDITURES/
EXPENSES       
2023-24
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2023-24
FUND/DEPARTMENT
Arts and Cultural Facilities
902
902
Aviation
378,631
67,975
959,959
Facilities Management
16,697
6,388
21,026
Finance
4,700
1,500
1,031
Fire Protection
22,944
4,271
32,669
Housing
13,134
13,251
13,165
Human Services
600
600
Information Technology
8,137
8,137
Libraries
4,839
5,295
Non-Departmental Capital
203,223
103,294
631,407
Parks, Recreation and Mtn Preserves
25,033
4,789
26,723
Phoenix Convention Center
158,600
108,590
36,770
Police Protection
20,982
12,454
17,759
Public Art Program
5,745
1,557
5,244
Public Transit
144,311
182
257
Regional Wireless Cooperative
6,001
6,001
Solid Waste Disposal
10,500
8,597
23,761
Street Transportation and Drainage
142,155
38,801
163,659
Wastewater
421,122
105,326
246,887
Water
232,538
36,620
434,663
Total Capital Projects Funds $
1,820,794
$
$
513,596
$
2,635,916
ENTERPRISE FUNDS
$
$
$
$
Aviation 
  Operating
403,851
401,156
443,121
  Contingencies
20,000
25,000
  Capital
187,920
37,296
237,893
Convention Center 
  Operating
72,452
69,144
79,340
  Contingencies
3,000
3,000
  Capital
2,781
2,171
10,617
Solid Waste 
  Operating
180,798
180,391
183,403
  Contingencies
1,000
1,000
  Capital
20,478
14,877
17,631
Wastewater 
  Operating
202,742
202,372
226,634
  Contingencies
12,500
10,000
  Capital
90,162
45,614
145,256
Water 
  Operating
414,872
20,000
425,909
476,884
  Contingencies
12,000
22,000
  Capital
152,489
121,309
170,106
Total Enterprise Funds $
1,777,044
$
20,000
$
1,500,239
$
2,051,886
REAPPROPRIATION FUNDS
$
$
$
$
General
General Government
25,946
23,814
27,043
Criminal Justice
5,207
1,269
4,242
Public Safety
70,087
46,170
70,211
Transportation
5,586
382
4,754
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2022-23
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2022-23
ACTUAL 
EXPENDITURES/
EXPENSES*       
2022-23
BUDGETED 
EXPENDITURES/
EXPENSES       
2023-24
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2023-24
FUND/DEPARTMENT
Environmental Services
29,356
18,217
32,233
Community Development
3,656
2,459
6,926
Community Enrichment
6,437
3,699
7,224
Capital Improvements
24,467
14,133
30,969
Library
Community Enrichment
8,136
4,206
6,958
Parks and Recreation
Community Enrichment
19,653
11,989
22,472
Cable Communications
General Government
308
152
458
Arizona Highway User Revenue
Street and Highway purposes
90,030
70,872
109,091
Aviation
Transportation
90,463
47,571
117,198
Capital Construction
Capital Improvements
7,564
2,923
5,164
City Improvement Operating
Debt Service
252
247
Community Reinvestment
Community Development
2,454
840
5,543
Court Awards
Criminal Justice
2,234
631
3,728
Development Services
Community Development
26,733
15,988
17,736
Federal and State Grants
Operating grants
53,079
22,241
79,092
Federal Community Development
Community Development
21,038
4,502
9,702
Federal Transit
Transportation
96,323
44,840
41,953
Golf
Community Enrichment
4,389
2,416
1,370
HOPE Grant
Community Development
4,989
404
3,778
Human Services
Community Enrichment
44,842
7,153
32,769
Neighborhood Protection
Public Safety
4,643
2,903
5,694
Other Restricted
Community Development
43,980
11,314
45,526
Parks and Preserves
Capital Improvements
34,019
29,119
39,851
Phoenix Convention Center
Community Enrichment
11,767
4,307
15,050
Public Housing
Community Development
29,067
366
30,001
Public Safety Enhancement Funds
Public Safety
34
23
35
Public Safety Expansion Funds
Public Safety
3,690
2,031
2,465
Regional Transit Authority
Transportation
36,066
18,292
18,307
Regional Wireless Cooperative
General Government
3,095
1,063
1,903
Secondary Property Tax
Debt Service
285
933
Solid Waste
Environmental Services
70,829
35,004
60,787
Sports Facilities
Community Enrichment
3,488
2,079
4,554
Arizona Auditor General's Office
SCHEDULE E
 Official City/Town Budget Forms

(In Thousands)
ADOPTED  
BUDGETED 
EXPENDITURES/
EXPENSES       
2022-23
EXPENDITURE/
EXPENSE 
ADJUSTMENTS 
APPROVED      
2022-23
ACTUAL 
EXPENDITURES/
EXPENSES*       
2022-23
BUDGETED 
EXPENDITURES/
EXPENSES       
2023-24
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Fund
Fiscal Year 2023-24
FUND/DEPARTMENT
Transportation 2050
Transportation
205,817
99,044
219,456
Wastewater
Environmental Services
111,921
72,729
116,093
Water
Environmental Services
190,455
126,309
203,367
Capital 
1988 Parks, Recreation, Facilities, Library Bonds
2,202
1,993
1,763
2001 Educational, Youth and Cultural Facility Bonds
10
9
15
2001 Neighborhood Protection & Senior Center Bonds
12
2006 Affordable Housing & Neighborhood Bonds
82
82
35
2006 Parks & Recreation Bonds
1,927
1,617
2006 Police and Fire Protection Bonds
3,527
3,455
32
Aviation Capital
186,018
97,090
121,495
Capital Reserves
8,607
7,879
19,926
City Improvement
40,330
20,778
126,946
CPBC - Senior Lien Excise Tax
4,099
5
4,167
Development Impact Fees
23,241
20,460
31,250
Multi-City Wastewater Capital
50,207
41,552
82,055
Public Housing Capital
1,949
188
13,732
Regional Wireless Cooperative Capital
1
Solid Waste Capital
16,002
14,510
26,021
Streets Capital
48,154
30,562
46,895
Wastewater Capital
92,143
60,803
80,767
Water Capital
375,558
300,383
277,412
Total Reappropriation Funds $
2,246,442
$
$
1,352,821
$
2,237,406
TOTAL ALL FUNDS $
10,045,077
$
$
6,778,131
$
11,623,359
*
** Non-Departmental includes Unassigned Vacancy Savings, which was previously reported as its own line item.
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 
2022-23
2022-23
2022-23
2023-24
Community Development:
$
$
$
$
Arizona Highway Users Revenue
15
15
Aviation 
75
74
74
Community Development
53,115
(3,800)
33,773
56,527
Community Reinvestment 
10,271
(650)
8,794
10,216
Convention Center
597
100
605
642
Development Services 
97,903
79,649
114,009
Federal and State Grants
61,546
33,275
81,991
General 
36,748
34,203
39,424
HOPE VI
14,515
(920)
5,296
32,737
Neighborhood Protection
300
2,100
331
Other Restricted 
17,199
40
16,339
25,356
Public Housing 
153,218
127,205
209,753
Sports Facilities 
2,763
2,593
2,294
Water 
30
30
30
Department Total $
448,294
$
(3,130) $
342,167
$
573,067
Community Enrichment:
$
$
$
Arizona Highway Users Revenue
837
116
892
Aviation
40
22
29
Capital Construction
76
11
103
Community Development
1,373
3,000
3,147
1,752
Community Reinvestment
650
500
Convention Center
57,090
(100)
53,204
70,145
Federal and State Grants
111,286
88,914
70,066
General 
35,010
500
35,487
52,179
Golf Course
9,074
1,726
8,664
10,728
HOPE VI
34
920
170
185
Human Services Grants
76,011
47,350
120,936
69,671
Library 
47,033
46,211
51,643
Other Restricted 
3,398
1,700
4,069
8,490
Parks and Preserves
87,780
39,294
128,216
Parks and Recreation 
117,261
113,429
133,660
Public Housing
31
11
2
Solid Waste 
57
22
31
Sports Facilities 
2,800
2,687
623
Transportation 2050
430
195
276
Wastewater
155
50
197
1,120
Water 
535
381
1,826
Department Total $
550,310
$
55,796
$
517,665
$
601,636
Criminal Justice:
$
$
$
General 
43,390
42,766
52,265
Other Restricted 
2,988
2,686
2,703
Department Total $
46,378
$
$
45,452
$
54,968
Contingencies/Non-Departmental: $
$
$
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Department
Fiscal Year 2023-24
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 
2022-23
2022-23
2022-23
2023-24
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Department
Fiscal Year 2023-24
DEPARTMENT/FUND
(In Thousands)
Aviation 
20,000
25,000
Convention Center
3,000
3,000
Development Services 
8,000
8,000
Federal and State Grants**
152,576
(148,946)
76,000
General **
100,788
(15,760)
103,247
Solid Waste 
1,000
1,000
Sports Facilities 
5,000
2,500
Transportation 2050
4,000
4,000
Wastewater 
12,500
10,000
Water 
12,000
22,000
Department Total $
318,864
$
(148,946) $
(15,760) $
254,747
Environmental Services:
$
$
$
Aviation
2,000
Capital Construction
70
70
70
Convention Center
1,000
Development Services
63
61
Federal and State Grants
13,909
6,090
3,388
General 
50,174
49,145
65,302
Other Restricted 
5,499
4,020
6,840
Solid Waste 
185,603
(10)
179,685
190,303
Wastewater 
217,604
(2,060)
170,762
281,850
Water 
427,873
3,500
397,968
493,599
Department Total $
900,795
$
1,430
$
807,801
$
1,044,352
General Government:
$
$
$
Arizona Highway Users Revenue
270
135
1,995
Aviation 
838
706
4,826
Cable
3,420
350
3,714
4,794
Community Development
240
800
271
300
Convention Center
81
41
690
Court Awards
58
46
52
Development Services
189
114
2,602
Federal and State Grants
2,570
22,500
24,804
17,715
General 
225,767
(2,100)
205,152
256,100
Other Restricted 
2,201
1,751
3,433
Regional Wireless Cooperative
5,791
560
6,224
6,881
Solid Waste 
442
386
1,119
Sports Facilities 
159
109
159
Transportation 2050
98
90
2,596
Wastewater 
750
631
2,526
Water 
1,403
1,311
3,997
Department Total $
244,277
$
22,110
$
245,485
$
309,783
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 
2022-23
2022-23
2022-23
2023-24
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Department
Fiscal Year 2023-24
DEPARTMENT/FUND
(In Thousands)
Public Safety:
$
$
$
Court Awards 
7,013
5,574
4,619
Federal and State Grants
29,525
6,000
35,207
29,469
General 
1,092,155
1,084,189
1,238,132
Neighborhood Protection
51,291
5,000
53,285
60,547
Other Restricted 
36,210
16,000
47,669
66,098
Public Safety Enhancement
32,115
31,533
37,112
Public Safety Expansion
106,664
9,320
110,473
125,877
Sports Facilities 
1,769
1,769
1,857
Department Total $
1,356,741
$
36,320
$
1,369,699
$
1,563,710
Transportation:
$
$
$
Arizona Highway Users Revenue
186,294
167,000
206,455
Aviation 
489,625
338,313
569,733
Capital Construction 
25,392
6,032
24,759
Federal and State Grants
15,618
4,387
10,841
Federal Transit Authority
96,561
44,425
136,908
General 
27,685
1,600
29,261
31,923
Other Restricted 
5,763
5,424
6,023
Transit - RPTA
54,380
41,614
79,764
Transportation 2050
598,942
327,919
702,158
Department Total $
1,500,261
$
1,600
$
964,377
$
1,768,564
Debt:
$
$
Aviation 
101,192
99,337
104,352
City Improvement 
70,114
3,450
72,110
78,972
Convention Center
17,465
17,465
17,481
Secondary Property Tax
196,061
12,850
206,818
134,892
Solid Waste 
15,174
10
15,174
9,581
Wastewater 
74,395
2,010
76,396
86,395
Water 
137,519
16,500
147,528
147,538
Department Total $
611,920
$
34,820
$
634,828
$
579,210
$
$
$
$
Capital:
1,820,794
513,596
2,635,916
Department Total $
1,820,794
$
$
513,596
$
2,635,916
$
$
$
$
Reappropriation:
2,246,442
1,352,821
2,237,406
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 
2022-23
2022-23
2022-23
2023-24
CITY OF PHOENIX, ARIZONA
Expenditures/Expenses by Department
Fiscal Year 2023-24
DEPARTMENT/FUND
(In Thousands)
 Department Total $
2,246,442
$
$
1,352,821
$
2,237,406
Total All Departments $
10,045,077
$
$
6,778,130
$
11,623,359
 
*
** These funds include Non-Departmental expenditures, which were listed separately as its own category and now 
reported under Contingencies/Non-Departmental .
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
2023-24
2023-24
2023-24
2023-24
2023-24
2023-24
GENERAL FUND
General
7,973
$
759,685
                  
$
415,033
                  
$
115,173
                  
$
116,417
                  
=
1,406,308
               
Library
392
21,440
                    
5,323
                      
3,361
                      
3,840
                      
33,965
                    
Parks and Recreation
966
49,266
                    
11,688
                    
7,919
                      
7,747
                      
76,619
                    
Cable Communications
23
2,164
                      
683
                         
315
                         
435
                          
3,598
                      
Total General Fund
9,354
$
832,554
                  
$
432,728
                  
$
126,768
                  
$
128,439
                  
=
1,520,490
               
SPECIAL REVENUE FUNDS
Arizona Highway User Revenue
689
                         
$
40,075
                    
$
16,195
                    
$
9,631
                      
$
8,852
                      
=
74,753
                    
Community Reinvestment
3
                             
340
                         
107
                         
18
                           
59
                            
523
                         
Court Awards
1
                              
1
                             
Development Services
489
                         
38,626
                    
12,620
                    
7,010
                      
7,094
                      
65,350
                    
Federal Community Development
76
                           
6,242
                      
1,928
                      
1,082
                      
1,110
                      
10,362
                    
Federal and State Grants
193
                         
14,107
                    
6,036
                      
2,550
                      
7,023
                      
29,717
                    
Golf Course
32
                           
1,667
                      
256
                         
120
                         
220
                          
2,263
                      
HOPE VI
20
                           
1,358
                      
403
                         
273
                         
248
                          
2,282
                      
Human Services
167
                         
10,484
                    
3,027
                      
2,290
                      
1,793
                      
17,594
                    
Neighborhood Protection
281
                         
27,621
                    
21,859
                    
3,518
                      
3,044
                      
56,043
                    
Other Restricted
114
                         
10,471
                    
32,124
                    
1,700
                      
1,963
                      
46,258
                    
Parks and Preserves
78
                           
4,200
                      
1,014
                      
691
                         
746
                          
6,651
                      
Public Safety Enhancement
264
                         
21,017
                    
11,828
                    
3,002
                      
2,930
                      
38,777
                    
Public Safety Expansion
684
                         
70,950
                    
53,078
                    
9,350
                      
7,939
                      
141,317
                  
Public Housing
66
                           
4,530
                      
1,514
                      
945
                         
860
                          
7,848
                      
Regional Wireless Cooperative
5
                             
465
                         
110
                         
74
                           
89
                            
738
                         
Transportation 2050
127
                         
10,942
                    
3,656
                      
1,627
                      
2,193
                      
18,417
                    
Total Special Revenue Funds
3,287
$
263,094
                  
$
165,755
                  
$
43,881
                    
$
46,164
                    
=
518,894
                  
ENTERPRISE FUNDS
Aviation
924
$
65,806
                    
$
5,866
                      
$
13,305
                    
$
12,752
                    
=
97,729
                    
Convention Center
218
14,717
                    
4,500
                      
2,801
                      
2,779
                      
24,797
                    
Solid Waste
629
43,759
                    
13,681
                    
8,980
                      
6,960
                      
73,380
                    
Wastewater
341
24,870
                    
2,134
                      
5,094
                      
4,525
                      
36,622
                    
Water
1,195
81,744
                    
27,999
                    
16,772
                    
16,114
                    
142,629
                  
Total Enterprise Funds
3,306
$
230,896
                  
$
54,180
                    
$
46,952
                    
$
43,130
                    
=
375,158
                  
TOTAL ALL FUNDS
15,947
$
1,326,544
               
$
652,662
                  
$
217,601
                  
$
217,734
                  
=
2,414,541
               
CITY OF PHOENIX, ARIZONA
Full-Time Employees and Personnel Compensation
Fiscal Year 2023-24
(In Thousands)
FUND
Arizona Auditor General's Office
SCHEDULE G
Official City/Town Budget Forms

Tax Notice Explained 
 
The accompanying Truth in Taxation notice is required by state law. The required 
notice addresses the city’s primary property tax, which supports the General 
Fund services such as police and fire, parks and recreation, libraries and senior 
and community centers. 
 
The city of Phoenix’s proposed primary property tax rate for 2023-24 of $1.2851 
per $100 of assessed valuation is reduced from its 2022-23 rate of $1.2989 per 
$100 of assessed valuation. However, overall increases in assessed valuation 
result in a 2% increase in primary property taxes for the average city of Phoenix 
property owner. Individual experiences may differ based on unique property 
variances. 
 
State law requires the notice below any time the average primary property tax bill 
increases, even if the primary property tax rate is reduced. 
  
The Truth in Taxation notice prescribed by state law does not address the city’s 
secondary property tax. The city’s secondary property tax rate for 2023-24 will be 
unchanged from its 2022-23 rate of $0.8141 per $100 of assessed valuation. 
Secondary property taxes pay the bonded debt service for facilities like libraries, 
police and fire stations, storm drains and parks. 
 
For more information, call 602-262-4800, or visit phoenix.gov/budget. 
 
Truth in Taxation notice publication dates and locations: 
The Record Reporter – May 26, 2023 and June 5, 2023. 
 
Additionally included in published estimates of revenues and expenses: 
The Record Reporter – June 12, 2023.

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 $4,098,863 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 $128.51 (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 
$125.99. 
 
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 14, 2023 at 2:30 p.m. at the city 
of Phoenix Council Chambers, 200 W. Jefferson St.