04 15 26 FY 2027 Second Budget Work Study – Chief Financial Officer Kevin Artz

BUDGET FY 2027 WORK-
STUDY
April 15, 2026

TRIAL BALANCE FY 2027

GENERAL FUND 
EXPENDITURES BY FUNCTION
$17,865,450.00 
General Government
$16,725,200.00 
Public Safety
$2,584,700.00 
Highway & Streets
$8,413,450.00 
Culture & Recreation
$1,595,850.00 
Economic Development
$42,286,000.00 
Capital Outlay
$89,470,650.00 
Total

GENERAL FUND 
EXPENDITURES BY FUNCTION
Change
FY 27 Budget 
FY 26 Budget
Function
$2,648,400
$17,865,450
$15,217,050
General Govt
$1,631,570
$16,725,200
$15,093,630
Public Safety
$823,300
$2,584,700
$1,761,400
Highway & Street
$414,250
$8,413,450
$7,999,200
Culture & Recreation
$33,450
$1,595,850
$1,629,300
Economic Development
$13,296,500
$42,286,000
$28,989,500
Capital
$18,780,570
$89,470,650
$70,690,080
Total

BUDGETED SALARY INCREASES
The consumer price index for all items for the 12-
month period ending February 2026 is 2.4%.
• Salary range adjusted by 4% and budgeting for  4% cost of living 
adjustment
• Merit – Leading category 4%
• Merit – Performing category 3%

BUDGETED BENEFITS INCREASES
Cost of Living adjustment:
• Total all Funds $935,000
Merit Adjustment:
• Total all Funds $845,000
Health Insurance increase 15% - $830,000
Dental/Life insurance increase 0%

POSITION REQUEST
Total of 31.5 FTE requested:
• 21 FTE Aquatic center (Lifeguards, Coordinators)
• 2 PT to FT (1 FTE) Social Club positions (extended hours)
• 1 FT Social Club positions (extended hours)
• 5 FTE – 4 Dispatch 1 Supervisor (New Partner – MCCCD)
• 1 FTE Library (extended hours)
• .5 FTE Finance (extended hours)
• 1 FTE IT Desktop Support
• 1 FTE Utilities

RETIREMENT SYSTEMS 
FUNDING LEVELS
Tolleson PSPRS Fire Tier 1 & 2 – 99.6%
Tier 3 – 103.6%
Tolleson PSPRS Police Tier 1 & 2 – 101.0%
Tier 3 – 103.6%
Budget includes $1.5M additional payment for 
unfunded liability (Public Safety Fund)

DEPARTMENT BUDGET 
PRESENTATIONS

GENERAL FUND  - OPERATING
BUDGET 
PERCENT 
CHANGE
BUDGET DOLLAR 
CHANGE
2027 BUDGET 
REQUEST
2026 BUDGET
DEPARTMENT
ORG
24.25%
235,200
1,205,200
970,000
MAYOR  & COUNCIL 
10101010
30.26%
181,450
781,150
599,700
CITY MANAGEMENT
10102020
5.66%
67,900
1,268,250
1,200,350
PUBLIC AFFAIRS ADMINISTRATOR
10103030
66.79%
518,500
1,294,800
776,300
HOUSING SERVICES
10111141
2.85%
15,950
576,150
560,200
CITY CLERK
10104040
15.72%
184,400
1,357,400
1,173,000
EMPLOYEE RESOURCES
10105050
4.92%
14,900
317,750
302,850
CITY MAGISTRATE
10106060
-10.16%
(60,000)
530,500
590,500
COURT ADMINISTRATION
10106061
0.00%
0
188,000
188,000
Court Legal Services
10212154
18.97%
378,600
2,374,150
1,995,550
FINANCE
10107070
21.97%
491,500
2,731,000
2,239,050
INFORMATION TECHNOLOGY
10108100
43.60%
531,200
1,749,550
1,218,350
POLICE ADMINISTRATION
10212150
27.47%
693,100
3,215,800
2,522,700
POLICE SUPPORT SERVICE
10212151
3.11%
147,470
4,890,900
4,743,430
POLICE FIELD OPERATIONS
10212153
3.29%
61,400
1,926,600
1,865,200
LIBRARY
10409110
51.74%
589,800
1,729,700
1,139,900
FIRE ADMINISTRATION
10213161
-5.65%
(252,000)
4,207,500
4,459,500
FIRE OPERATIONS
10213161
0.00%
0
317,200
317,200
Emergency Preparedness
10214165
4.19%
63,900
1,588,900
1,525,000
AQUATICS CENTER
10410130

GENERAL FUND  - OPERATING
BUDGET 
PERCENT 
CHANGE
BUDGET DOLLAR 
CHANGE
2027 BUDGET 
REQUEST
2026 BUDGET
DEPARTMENT
ORG
-5.31%
(35,900)
640,700
676,600
FIELD OPS VEHICLES
10110120
33.31%
167,400
669,950
502,550
FIELD OPS GROUNDS
10110121
5.51%
95,550
1,829,450
1,733,900
FIELD OPS BUILDING
10110122
-11.29%
(78,000)
614,550
692,550
BUILDING INSPECTION
10215170
13.29%
173,300
1,477,200
1,303,900
STREETS
10315123
142.08%
650,000
1,107,500
457,500
TRANSPORTATION 
10310124
25.50%
392,500
1,932,000
1,539,500
HUMAN SERVICES 
10111140
-5.66%
(59,900)
997,650
1,057,550
PARK MAINTENANCE
10410125
0.00%
-
62,000 
62,000 
NON-PROFIT
10103031
5.55%
147,500
2,807,400
2,659,900
PARKS AND RECREATION
10416180
0.61%
1,350
222,950
221,600
TEEN COUNCIL 
10416181
0.00%
0
669,950
669,950
CITY PROMOTION 
10416182
16.49%
172,300
1,217,350
1,045,050
ECONOMIC DEVELOPMENT
10515171
-35.22%
(205,750)
378,500
584,250
PLANNING & ENGINEERING 
10515172
0.00%
-
107,000
107,000
EMPLOYEE DEVELOPMENT
10105051

GENERAL FUND  - CAPITAL
BUDGET 
PERCENT 
CHANGE
BUDGET DOLLAR 
CHANGE
2027 BUDGET 
REQUEST
2026 BUDGET
DEPARTMENT
ORG
0.00%
0
175,000
175,000
CAP. CITY HALL
10115908
100.48%
15,675,000
31,275,000
15,600,000
CAP. OUTLAY DEV. SERVICES
10515906
-50.00%
(300,000)
300,000
600,000
CAP. OUTLAY FINANCE
10107901
59.09%
65,000
175,000
110,000
CAP. OUTLAY LIBRARY
10409910
-40.74%
(55,000)
80,000
135,000
CAP. OUTLAY INFORMATION TECH.
10108902
1209.62%
5,782,000
6,260,000
478,000
CAP. OUTLAY FIELD OPERATIONS
10110903
-
(57,000)
0
57,000
CAP OUTLAY COMM/SENIOR CENTER
10111905
-61.19%
(348,500)
221,000
569,500
CAP OUTLAY REC. FACILITY
10416907
0.00%
0
4,000,000
4,000,000
CONTINGENCY
10107080
26.57%
18,780,570
89,470,650
70,690,080
TOTAL

MAYOR & COUNCIL
Department 1010 1010
Budget increased by $235,200 or 24.25%.
• Transferred position from Public Affairs to CC for Council Assistant
$25,000 
Increase audit fees
Mayor & Council
$10,000 
Increase Tolleson Initiative for the Arts
Mayor & Council
$35,000 
Mayor & Council Total

CITY MANAGEMENT
Department 1010 2020 
Budget increased by $181,450 or 30.26%.  
• Transferred position from IT to CM for Admin. Assistant
$28,000 
Increase professional services
City Management
$11,000 
Increase employee development
City Management
$39,000 
City Management Total

PUBLIC AFFAIRS 
ADMIN
Department 1010 3030 
Budget increased by $67,900 or 5.66%.
Transferred position to CC
$50,000 
Purchase funiture for upstairs admin area
Public Affairs
$10,000 
Increase subscriptions
Public Affairs
$3,000 
Increase employee development
Public Affairs
$63,000 
Public Affairs Total

HOUSING SERVICES
Department 1011 1141 
Budget Increased by $518,500 or 66.79%.
• Increase of $500,000 in Loan program for 
affordable housing project

CITY CLERK
Department 1010 4040 
Budget increased by $15,950 or 2.85%.
•
Wage and Benefits increase

EMPLOYEE RESOURCES
Department 1010 5050 
Budget increased by $184,400 or 15.72%.
•
Transferred position from Dev. Services to ER
$25,000 
Increase furniture
Employee Resources
$25,000 
Employee Resources Total

CITY MAGISTRATE
Department 1010 6060 
Budget increased by $14,900 or 4.92%
•
Wage and Benefit increase

COURT ADMINISTRATION
Department 1010 6061 
Budget decreased by $60,000 or -10.16%.
•
Court clerk position cut

CITY PROSECUTOR
Department 1021 2154 
No budget change

FINANCE
Department 1010 7070 
Budget increased $378,600 or 18.97%.  
• Wage and Benefit increase
• Part-time position for extended hours
$65,000 
Increase professional services (bank fees)
Finance
$225,000 
Increase liability insurance premiums
Finance
$290,000 
Finance Total

INFORMATION TECHNOLOGY
Department 1010 8100 
Budget increased by $491,950 or 21.97%.
• Transferred position from IT to CM
$116,500 
Hire Desktop Support Tech position
Information Technology
$215,000 
Increase professional services
Information Technology
$172,500 
Increase supplies
Information Technology
$50,000 
Increase furniture
Information Technology
$554,000 
Information Technology Total

POLICE 
ADMINISTRATION
Department 1021 2150 
Budget increased $531,200 or 43.60%.
•
Removed PS Tax transfer of $400,000
•
Salary and benefits increase

POLICE SUPPORT 
SERVICES (DISPATCH)
Department 1021 2151 
Budget increased $693,100 or 27.47%.
•
Wage and Benefit increase
•
New partner in Dispatch ($1.05M in revenue)
$551,000 
Hire 4 Dispatchers and 1 Communication Supervisor
Police Department
$1,000 
Increase supplies
Police Department
$1,000 
Increase apparel
Police Department
$6,000 
Increase employee development
Police Department
$559,000 
Police Department Total

POLICE FIELD OPERATIONS
Department 1021 2153 
Budget increased by $147,400 or 3.11%.
• Wage and benefit increase
• Transferred additional $400,000 to PS Tax fund

LIBRARY
Department 1040 9110 
Budget increased $61,400 or 3.29%.
•
New FT position for extended hours

FIRE ADMINISTRATION
Department 1021 3160 
Budget increased $589,800 or 51.74%.  
•
Wage and benefit increase
•
Removed PS Transfer of $400,000

FIRE OPERATIONS
Department 1021 3161 
Budget decreased -$252,000 or -5.65%. 
•
Wage and Benefit increase 
•
Transferred additional $400k to PS Tax fund

EMERGENCY 
PREPAREDNESS
Department 1021 4165 
Budget did not change

AQUATICS CENTER
Department 1041 0130 
Budget increased $63,900 or 4.19%
• Increase in wage and benefits
• Adding 21 FTEs - No additional costs, as positions 
were included in the current budget
$-
Hire 30 part-time Lifeguards
Parks & Recreation
$-
Hire 8 part-time Lifeguard II positions
Parks & Recreation
$-
Hire 2 Aquatic Coordinator positions
Parks & Recreation

FIELD OPERATIONS VEHICLES
Department 10110120 
Budget decreased -$35,900 or -5.314%. 
•
Reallocation of position within Field Operations

FIELD OPERATIONS 
GROUNDS
Department 10110121 
Budget increased $167,400 or 33.31%.
•
Reallocation of positions in Field Operations

FIELD OPERATIONS BUILDING
Department 10110122 
Budget increased $95,550 or 5.51%.
•
Wage and benefit increase

BUILDING INSPECTION
Department 10215170 
Budget decreased -$78,000 or 11.26%.
•
Reallocation of position within Development 
Services

STREETS
Department 10315123 
Budget increased $173,300 or 13.29%.
•
Wage and Benefit increase
$75,000 
Increase maintenance for streets
Development Services

TRANSPORTATION
Department 10310124
Budget increased by $650,000 or 142.8%.
•
Fixed Route (3 & 17) increase $450,000
•
Micro Transit $200,000

HUMAN SERVICES
Department 10111140 
Budget increased $392,500 or 25.5%.
$208,000 
Increase Senior Center staffing levels
Human Services
$100,000 
Increase program services
Human Services
$80,000 
Continue Thanksgiving meal program
Human Services
$388,000 
Human Services Total

NON PROFIT 
DONATIONS
Department 10103031 
No change in budget.

RECREATION
Department 10416180
Budget increased $147,500 or 5.55%.
•
Wage and Benefit increase

TEEN COUNCIL
Department 10416181 
Budget increased by $1,350 or 0.61%.

CITY PROMOTION
Department 10416182 
No Change in Budget

DEVELOPMENT 
SERVICES
Department 10515171
Budget increased by $172,300 or 16.49%.
• Position transferred from Building to DS
$70,000 
Increase subscriptions (Tyler SaaS fees)
Development Services
$1,000 
Increase travel for GIS technician
Development Services
$650 
Increase travel for GIS technician
Development Services
$750 
Increase travel for GIS technician
Development Services
$72,400 
Development Services Total

PLANNING & ENGINEERING
Department 10515172
Budget decreased by $205,750 or -35.22%.
•
Position transferred from Planning to ER

EMP DEVELOPMENT 
RELATIONS
Department 10105051 
No change in Budget.

Capital Requests General Fund
CIP Civic Center 10115908
• Carryover funding from Civic Center project $175k

Capital Requests General Fund
CIP Engineering – 10515906
ENGINEERING - 1168  10515906
$150,000 
60003
91st Ave. Mcdowell Rd. to Latham (City Match portion)
$750,000 
60003
Paseo De Luces Landscape revisions
$1,075,000 
60003
91st Ave. Latham to VB landscaping upgrades
$3,500,000 
60003
91st Ave. & VB basin relocation
$2,750,000 
60003
Community Center buildout
$3,000,000 
60003
Aquatic Center Commercial building
$50,000 
60003
DRAINAGE AND DEMO PROJECTS C/O
$700,000 
60003
PARKING LOT UPGRADES C/O
$100,000 
60003
91ST AVE FIBER INSTALL C/O (Match amt) 
$1,100,000 
60003
99TH AVE & PIERCE TRAFFIC SIGNAL (C/O 1.1M)
$100,000 
60003
99TH Ave & UPRR widening (CO)
$200,000 
60003
ROOSEVELT STREET LIGHTING (CO)
$200,000 
60003
Sidewalk and curb addition
$2,000,000 
60003
TOLLESON VB (HS) PED BRIDGE (C/O 2.0M and 3.5M in grant)
$15,675,000 
TOTAL

Capital Requests General Fund
CIP Economic Development – 10515906
ECONOMIC DEVELOPMENT - 1170  10515906
$500,000 
60001
LAND ACQUISITION & IMPROVEMENTS
$15,000,000 
60001
ED PROJECT
$100,000 
60002
BUILDING IMPROVEMENTS
$15,600,000 
TOTAL

Capital Requests General Fund
CIP Finance - 10107901 
• Carryover of financial system $300K

Capital Requests General Fund
CIP Information Technology - 10108902 
IT - 1176  10108902
$80,000 
60004
Network Equipment
$80,000 
TOTAL

Capital Requests General Fund
CIP Field Operations – 10110903
FIELD OPERATIONS - 1177   10110903
$100,000 
60003
AC Replacement
$5,750,000 
60003
Pedsestrian walkway 91st (local funds)
$60,000 
60003
Lighting upgrades PD & Fire
$20,000 
60004
VEHICLE LIFT
$60,000 
60005
Install 3 EV chargers
$70,000 
60003
POLICE AND FIRE BUILDING MAINTENANCE
$200,000 
60005
VEHICLE REPLACEMENT
$6,260,000 
TOTAL

PARK REC FACILITY
CIP PARK REC FACILITY – 10416907
PARK REC FACILITY - 1179  10416907
$75,000 
60003
AC UNITS
$28,000 
60003
SHADE STRUCTURE (COMMUNITY PARK)
$28,000 
60003
ELECTRIAL RECEPTICLES/LIGHTING FOR RAMADAS
$60,000 
60003
Ev Charging station 
$30,000 
60003
PRC building maintenance
$221,000 
TOTAL

CONTINGENCY
Department 10107080
OTHER CAPITAL OUTLAY
8549
4,000,000
$        
TOTAL
4,000,000
$

PROPOSED 
TIMELINE
• April 15 and April 28 Budget Work Study Sessions.
• May 12, 2026 - City Council adopts Tentative Fiscal 
Year Budget.
• June 9, 2026 - City Council approves Fiscal Year 
Budget and holds property tax hearing.
• June 23, 2026 - City Council adopts the Property Tax 
Levy.

•Any Questions?