04 22 25 FY 2026 Third Budget Work Study - Chief Financial Officer Artz
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BUDGET FY 2026 WORK- STUDY April 22, 2025 FOLLOW UP ON QUESTIONS FROM 4/8 • FTE Count by Department – Schedule Attached • 274.5 with current year additions • Cost of 4% COLA - all employees $163K • Discretionary funds increase $3k per account • Increase special projects in Council to $50k ($35k teen council $15k SP) • Enhancements to Paseo de Luces – current year to address • Traffic Light timing – Traffic study May 27, 2025 • Sport Courts Veterans Park – Planning process • Shade structure Community Garden – Balance of Aquatic contingency fund • Art projects Van Buren – TIA projects ESTIMATED ESTIMATED BALANCE TRANSFER TRANSFER BALANCE FUND 7/1/2025 REVENUES IN EXPENDITURES OUT 6/30/2026 1000 - GENERAL FUND 79,827,712 $ 49,651,050 $ 71,587,080 $ 13,059,400 $ 44,832,282 $ 2200 - HURF 488,000 $ 945,000 $ 1,345,000 $ 88,000 $ 2500 - IMPOUND FUND 13,806 $ 10,000 $ 30,000 $ 51,050 $ 2,756 $ 2600 - PUBLIC SAFETY FUND 11,768,385 $ 8,305,000 $ 8,383,000 $ 11,690,385 $ 2900 - JCEF 250,004 $ 78,000 $ 139,320 $ 188,684 $ 3100 - FUND GRANTS FUND 56,733,110 $ 56,246,699 $ 486,411 $ 3200 - AAA FUND 228,654 $ 1,029,400 $ 1,072,054 $ 186,000 $ 3500 - NON-FEDERAL GRANTS FUND 954,110 $ 954,110 $ - $ 4100-4900 - DEBT SERVICE FUNDS 89,509 $ 4,408,500 $ 2,000,000 $ 6,444,613 $ 53,396 $ 5100 - AQUATIC CENTER AND PARKS - $ 21,000,000 $ 10,000,000 $ 31,000,000 $ - $ 6100 - WATER FUND 13,227,915 $ 8,931,700 $ 20,933,000 $ 1,226,615 $ 6200 - SANITATION FUND 497,442 $ 480,500 $ 532,500 $ 445,442 $ 6300 - WASTE WATER FUND 15,585,186 $ 27,128,450 $ 194,000 $ 32,320,400 $ 10,587,236 $ 6400 - SEWER FUND 1,568,136 $ 1,856,300 $ 2,423,700 $ 194,000 $ 806,736 $ TOTAL 123,316,095 $ 180,710,374 $ 13,253,400 $ 233,432,526 $ 13,253,400 $ 70,593,943 $ UPDATED WORKING TRIAL BALANCE FOR FISCAL YEAR 2026 CITY OF TOLLESON ADDITIONS TO STAFFING • Utilities Engineer ¾Combined Water and Wastewater BUDGETED SALARY INCREASES The consumer price index for all items for the 12-month period ending February 2025 is 2.8%. Non-Public Safety: • Salary range adjusted by 5% and budgeting for 4% cost of living adjustment • Merit – Leading category 2-5% depending on range placement • Merit – Performing category 1-4% adjustment depending on range placement Public safety (Police – Sergeant and down: Fire – Captain and down) • Police - Salary range adjusted by 8% and budgeting for a 4% cost of living adjustment • Fire – Salary range adjusted by 5% and budgeting for a 4% cost of living adjustment • Merit – Leading category 2-5% depending on range placement • Merit – Performing category 1-4% depending on range placement • Paramedic pay increased to $3.10hr BUDGETED SALARY INCREASES COLA At 3% At 4% Difference General $628,000 $716,000 $88,000 All Funds $749,000 $912,000 $163,000 Merit General $657,000 $657,000 $0 All Funds $785,000 $785,000 $0 Total General $1,285,000 $1,373,000 $88,000 All Funds $1,534,000 $1,697,000 $163,000 DEPARTMENT BUDGET PRESENTATIONS ALL OTHER FUNDS ORG DEPARTMENT 2025 BUDGET 2026 BUDGET REQUEST BUDGET DOLLAR CHANGE BUDGET PERCENT CHANGE 22310201 Streets 1,370,000 1,345,000 (25,000) -1.82% 31213101 Homeland Security 69,720 69,720 0 0.00% 31212103 GOHS 32,000 61,629 29,629 92.59% 31617115 2025 Federal Appropriations 9,500,000 12,500,000 3,000,000 31.58% 31115116 Brownfield Grant 500,000 440,000 (60,000) -12.00% 31611114 ARPA Housing Grant 1,000,000 325,000 (675,000) -68.33% 31617105 Well 8 3,634,000 3,634,000 0 0.00% 31611119 CAP Grant 0 199,700 199,700 100% 31611120 Senior Socialization 0 393,650 393,650 100% 31310106 Grant - 91st Ave Connector 25,000,000 25,000,000 0 0.00% 31617107 Fed Appropriation - Well site 9 1,950,000 1,950,000 0 0.00% 31617108 Fed Appropriation - Wastewater 4,500,000 4,500,000 0 0.00% 31310106 Fed Appropriation - Pedestrian Bridge 4,000,000 4,000,000 0 0.00% 35212501 High School safety Officer 245,780 245,780 0 0.00% 35212504 Elementary School Officer 108,330 108,330 0 0.00% 31617110 Fed Appropriation - Well 1 3,173,000 3,173,000 0 0.00% 32611211 AAA Congregate 303,119 403,719 100,600 33.19% 32611212 AAA Home delivered 285,566 262,516 (23,050) 8.07% 32611213 AAA MCSO 256,319 279,119 22,800 8.90% 32611214 AAA Transportation 134,700 126,700 (8,000) -5.94% 25212501 Impound 49,000 51,050 2,050 4.18% 26213602 PS Fire 3,465,000 3,465,000 0 0.00% 26212601 PS Police 5,696,000 4,918,000 (778,000) 13.66% ALL OTHER FUNDS ORG DEPARTMENT 2025 BUDGET 2026 BUDGET REQUEST BUDGET DOLLAR CHANGE BUDGET PERCENT CHANGE 29106901 Judicial Collection Admin 128,220 139,320 11,100 8.66% 51115199 Aquatic Center 21,000,000 31,000,000 10,000,000 47.62% 42007210 DS PS 622,400 622,000 (400) -0.06% 43007310 DS GO 2010 388,880 388,900 20 0.01% 44007510 DS GO 2020 Water 393,525 396,825 3,300 0.84% 45007710 DS GO 2020 Fire 216,320 220,470 4,240 1.96% 48007810 DS GO 2020 WWT 55,360 56,418 1,058 1.91% 49007910 DS 2019 858,750 860,000 1,250 0.158% 47007799 DS 2023 GO Aquatic Center 3,800,000 3,900,000 100,000 3.00% 35212520 AZ 911 0 100,000 100,000 100% 61017110 Water 9,474,200 10,083,000 608,800 6.43% 61017170 Capital Outlay Water 9,210,000 10,850,000 1,640,000 17.81% 62010210 Sanitation 498,100 532,500 34,400 6.91% 63017310 WWTP Billed 9,606,700 9,579,200 (27,500) -0.29% 63017330 WWTP Billed Legal 40,000 25,000 (15,000) -37.50% 63017320 WWTP Pretreatment 361,300 386,200 24,900 6.89% 63017370 Capital Outlay WWTP 275,000 275,000 0 0% 63017380 WWTP RC4 18,435,000 22,055,000 3,620,000 19.64% 64017410 Sewer 1,870,200 1,848,700 (21,500) -1.15% 64017470 Sewer Capital 4,550,000 575,000 (3,975,000) -87.36% Total 145,056,399 161,845,446 16,789,047 12.50% HURF Department 2231 0201 Budget decreased by $25,000 or 1.82%. ¾Decrease in contractual service AAA FUNDS Department 32611211 to 32611214 Budget increased by $92,350 or 9.43%. ¾Increase is in wages and benefits. PUBLIC SAFETY - FIRE Department 26213602 Budget did not change. • Capital requests: $570,000 • SCBA Pro Packs - 22 $300k • Replacement Vehicles $190k • Rescue Struts $30k • Wildland Gear $20k • Fire Blankets $6k • Water rescue equip $4k PUBLIC SAFETY - POLICE Department 26212601 Budget decreased by $778,000 or -13.66%. ¾ Decrease is in Capital – take home vehicles. ¾Take Home Vehicles $(800k) DEBT SERVICE FUNDS Department 42007210-49007910 • Budget increased by $9,468 or 0.01%. • Budget includes Aquatic Center bond repayment WATER Department 61017110 Budget increased by $608,800 or 6.43% ¾ Increase in wage and benefits $222k ¾ FTE Engineer increase $120k ¾ Increase in water treatment costs 250k WATER - CAPITAL Department 61017170 Budget increased by $1,640,000. WATER - 6170 61017170 Software 60006 250,000 $ Buildings 60001 350,000 $ MOTOR VEHICLES 60005 350,000 $ Interconnect Avondale/Phx 60007 500,000 $ EDR 7 Stack 60007 450,000 $ Equipment (Meters, Pumps, Acid tank, etc) 60004 300,000 $ Storage tank site 4 Carry over 60007 3,500,000 $ Well 9 outfitting Carry Over 60007 5,000,000 $ SCADA upgrades Carry over 60007 150,000 $ TOTAL 10,850,000 $ SANITATION Department 62010210 Budget increased by $34,400 or 6.91%. ¾ Increase in contractual services $35k WWTP Department 63017310 Budget decreased by $27,500 or -0.29%. ¾ Wage and Benefits increase 137k ¾ FTE Engineer – increase 120k ¾ Water treatment and maintenance decrease -275k WWTP - CAPITAL Department 63017370 Budget did not change. WASTE WATER TREATMENT - 6370 63017370 Capital under $5k 600010 75,000 $ OTHER MISC EQUIPMENT 60004 200,000 $ TOTAL 275,000 $ WWTP – CAPITAL RC4 Budget increased by $3,620,000 or 19.64% WWTP -RC4- ALL PARTNERS - 6380 63017380 BUILDINGS & IMPROVEMENTS 60002 525,000 $ Equipment 60004 1,060,000 $ Vehicles 60005 580,000 $ DIGESTER 4/DSST REHAB (New and Carryover) 60012 7,500,000 $ DISINFECTION SYSTEM(C/O) 60012 2,500,000 $ CLARIFIER #2 REHAB 60012 2,500,000 $ TRICKLING FILTERPUMP REHAB (C/O) 60012 250,000 $ Primary Influent Channel Rehab CO 60012 400,000 $ PRIMARY CLARIFIER #3 FEQ #6 60012 1,100,000 $ ELECTRICAL AND STRUCTURE UPGRADES 60012 5,000,000 $ North Belt Filter Press Rehab CO 60012 180,000 $ Belt Thickener Rehab CO 60012 150,000 $ Misc. SCADA/Instrumenta on Upgrades CO 60012 310,000 $ TOTAL 22,055,000 $ SEWER Department 64017410 Budget decreased by $21,500 or -1.15%. ¾Increases in wages and benefits $78k ¾Decrease in professional services -$100K SEWER – CAPITAL Department 64017470 Budget decreased $3,975,000 or 87.36%. SEWER - 6470 64017470 MINI EXCAVATOR 60004 50,000 $ BUILDING 60002 125,000 $ EMERGENCY REPAIRS 60008 250,000 $ LIFT STATION 10 REHAB 60008 150,000 $ TOTAL 575,000 $ PROPOSED TIMELINE • May 13, 2025 - City Council adopts Tentative Fiscal Year 2025-2026 Budget. • June 10, 2025 - City Council approves Fiscal Year 2025-2026 Budget and holds property tax hearing. • June 24, 2025 - City Council adopts the Property Tax Levy. Any Questions?