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BUDGET FY 2026 WORK- STUDY April 8, 2025 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 GENERAL FUND EXPENDITURES BY FUNCTION General Government 21% Public Safety21% Highway & Streets 3% Culure & Recreation 11% Economic Development 2% Capital 42% General Government Public Safety Highway & Streets Culture & Recreation Economic Development Capital Outlay General Government 15,127,050.00 $ Public Safety 15,088,630.00 $ Highway & Streets 1,761,400.00 $ Culture & Recreation 7,994,200.00 $ Economic Development 1,626,300.00 $ Capital Outlay 29,989,500.00 $ Total 71,587,080.00 $ GENERAL FUND EXPENDITURES BY FUNCTION Function FY 25 Budget FY 26 Budget Change General Govt $13,150,315 $15,127,050 $1,967,735 Public Safety $14,176,650 $15,088,630 $911,980 Highway & Street $1,845,300 $1,761,400 $83,900 Culture & Recreation $7,341,650 $7,994,200 $652,550 Economic Development $1,776,800 $1,626,300 $150,500 Capital $12,357,000 $29,989,500 $17,632,500 Total $51,007,715 $71,587,080 $20,579,365 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 3% 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 –down 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% BUDGETED SALARY INCREASES Cost of wage adjustments: Cost of Living adjustment: • General Fund $628,000 • Total all Funds $749,000 Merit Adjustment: • General Fund $657,000 • Total all Funds $785,000 POSITION REQUEST Total of 5 FTE requested: • 2 PT recreation Coordinator • 2 PT Senior center positions (extended hours) • 2 FT Senior center positions (extende hours) • 1 FT engineer utilities RETIREMENT SYSTEMS FUNDING LEVELS ¾Tolleson PSPRS Fire Tier 1 & 2 – 91.8% ¾Tier 3 – 107.9% ¾Tolleson PSPRS Police Tier 1 & 2 - 97.5% ¾Tier 3 – 107.9% ¾Budget includes $2.0M additional payment for unfunded liability (Public Safety Fund) DEPARTMENT BUDGET PRESENTATIONS GENERAL FUND - OPERATING ORG DEPARTMENT 2025 BUDGET 2026 BUDGET REQUEST BUDGET DOLLAR CHANGE BUDGET PERCENT CHANGE 10101010 MAYOR & COUNCIL 882,500 914,000 31,500 3.57% 10102020 CITY MANAGEMENT 569,465 597,700 28,235 4.96% 10103030 PUBLIC AFFAIRS ADMINISTRATOR 925,250 1,191,350 266,100 28.76% 10111141 HOUSING SERVICES 873,950 775,300 (98,650) -11.29% 10104040 CITY CLERK 438,450 558,200 119,750 27.31% 10105050 EMPLOYEE RESOURCES 1,014,500 1,169,000 154,500 15.23% 10106060 CITY MAGISTRATE 274,150 301,850 27,700 10.10% 10106061 COURT ADMINISTRATION 601,600 588,500 (13,100) -2.18% 10212154 Court Legal Services 108,000 188,000 80,000 74.07% 10107070 FINANCE 1,846,250 1,988,550 142,300 7.71% 10108100 INFORMATION TECHNOLOGY 1,943,900 2,235,050 291,150 14.98% 10212150 POLICE ADMINISTRATION 1,110,050 1,215,350 105,300 9.49% 10212151 POLICE SUPPORT SERVICE 2,380,200 2,522,700 142,500 5.99% 10212153 POLICE FIELD OPERATIONS 4,260,950 4,741,430 480,480 11.28% 10409110 LIBRARY 1,669,200 1,860,200 191,000 11.44% 10213161 FIRE ADMINISTRATION 1,203,600 1,139,900 (63,700) -5.29% 10213161 FIRE OPERATIONS 4,132,600 4,459,500 326,900 7.91% 10214165 Emergency Preparedness 470,500 317,200 (153,300) -32.58% 10410130 AQUATICS CENTER 1,525,000 1,525,000 - - GENERAL FUND - OPERATING ORG DEPARTMENT 2025 BUDGET 2026 BUDGET REQUEST BUDGET DOLLAR CHANGE BUDGET PERCENT CHANGE 10110120 FIELD OPS VEHICLES 640,400 674,600 34,200 5.34% 10110121 FIELD OPS GROUNDS 485,700 502,550 16,850 3.47% 10110122 FIELD OPS BUILDING 1,650,600 1,733,900 83,300 5.05% 10215170 BUILDING INSPECTION 618,750 692,550 73,800 11.93% 10315123 STREETS 1,395,300 1,303,900 (91,400) -6.55% 10310124 TRANSPORTATION 450,000 457,500 7,500 1.67% 10111140 HUMAN SERVICES 1,086,600 1,539,500 452,900 41.68% 10410125 PARK MAINTENANCE 1,040,750 1,057,550 16,800 1.61% 10103031 NON-PROFIT 62,000 62,000 - 0.00% 10416180 PARKS AND RECREATION 2,250,100 2,659,900 409,800 18.21% 10416181 TEEN COUNCIL 225,150 221,600 (3,550) -1.58% 10416182 CITY PROMOTION 631,450 669,950 38,500 7.15% 10515171 ECONOMIC DEVELOPMENT 1,234,350 1,045,050 (189,300) -15.34% 10515172 PLANNING & ENGINEERING 542,450 581,250 38,800 7.15% 10105051 EMPLOYEE DEVELOPMENT 107,000 107,000 - 0.00% GENERAL FUND - CAPITAL ORG DEPARTMENT 2025 BUDGET 2026 BUDGET REQUEST BUDGET DOLLAR CHANGE BUDGET PERCENT CHANGE 10410904 CAP. OUTLAY AQUATICS 1,000,000 1,000,000 - 0.00% 10115908 CAP. CITY HALL 250,000 175,000 (75,000) -30.00% 10515906 CAP. OUTLAY ENGINEERING 6,825,000 7,265,000 440,000 6.45% 10515906 CAP. OUTLAY ECONOMIC DEV 600,000 15,600,000 15,000,000 2500% 10107901 CAP. OUTLAY FINANCE 800,000 600,000 (200,000) -25.00% 10409910 CAP. OUTLAY LIBRARY 85,000 110,000 25,000 29.41% 1174 CAP. OUTLAY FIRE - - - 10108902 CAP. OUTLAY INFORMATION TECH. 160,000 135,000 (25,000) -15.63% 10110903 CAP. OUTLAY FIELD OPERATIONS 320,000 478,000 158,000 49.38% 10111905 CAP OUTLAY COMM/SENIOR CENTER 57,000 57,000 - - 10416907 CAP OUTLAY REC. FACILITY 260,000 569,500 309,500 119.04% 10107080 CONTINGENCY 2,000,000 4,000,000 2,000,000 100% TOTAL $ 51,007,715 71,587,080 20,579,365 41% MAYOR & COUNCIL Department 1010 1010 Budget increased by $31,500 or 3.57%. • Legal Services increased $30,000 for Admin portion of bill. CITY MANAGEMENT Department 1010 2020 Budget increased by $28,235 or 4.96%. • Wages and benefit costs increase PUBLIC AFFAIRS ADMIN Department 1010 3030 Budget increased by $266,100 or 28.76%. ¾ Increase in Wages and Benefits $97k ¾ Position transferred from Streets $130K ¾ Furniture One time – Waiting area upstairs $25k HOUSING SERVICES Department 1011 1141 Budget Decreased by $98,650 or 11.29%. • Decreased lot acquisition by $100k CITY CLERK Department 1010 4040 Budget increased by $119,750 or 27.3146%. • One-time request to store records digitally $100k • Wage and Benefits increase EMPLOYEE RESOURCES Department 1010 5050 Budget increased by $154,500 or 15.23%. • Wage and Benefits increase $43K • Subscription for new payroll system $110k CITY MAGISTRATE Department 1010 6060 Budget increased by $27,700. • Wage and Benefit increase $26k COURT ADMINISTRATION Department 1010 6061 Budget decreased by $13,100 or -2.18%. • Wage and benefit increase $26k • Public defender cost moved to 10212154 -$40K CITY PROSECUTOR Department 1021 2154 Increase by $80,000 or 74%. • Public defender contract moved from Court admin and increased by $40k. FINANCE Department 1010 7070 Budget increased $142,300 or 7.71%. • Wage and Benefits increase $38K • Insurance premiums $38k • Subscription costs for new financial system $67k INFORMATION TECHNOLOGY Department 1010 8100 Budget increased by $291,150 or 14.98%. • Wage and Benefit increase $56K • Subscription increase $180K • Professional services $30K • Phone Service $16K POLICE ADMINISTRATION Department 1021 2150 Budget increased $142,500 or 9.49%. • Wage and benefit increase $152K • Electricity budget reduction -$20k • Police explorers $5k POLICE SUPPORT SERVICES (DISPATCH) Department 1021 2151 Budget increased $142,500 or 5.99%. • Wage and Benefit increase 153K • Electricity allocated to Admin -$22k • Training increase 9k POLICE FIELD OPERATIONS Department 1021 2153 Budget increased by $480,480 or 11.28%. • Wage and benefit increase $377K • Professional services $60K • Fuel $20K LIBRARY Department 1040 9110 Budget increased $191,000 or 11.44%. • Wage and benefit $171K • Internet Service $20K FIRE ADMINISTRATION Department 1021 3160 Budget decreased $63,700 or 5.29%. • Wage and benefit decrease $79K • Training increase $7.5K • Apparel $5K FIRE OPERATIONS Department 1021 3161 Budget increased $326,900 or 7.91%. • Wage and Benefit increase $247K • Professional Service increase $50k • Training increase $22k EMERGENCY PREPAREDNESS Department 1021 4165 Budget decreased $153,300 or -32.58%. • Wage and benefit decrease -$213k • Sister Cities $10k • Contractual Services physical vehicle barriers $50k AQUATICS CENTER Department 1041 0130 Budget did not change ($1.525M) • Adding 2 FTE’s to employee count in order to hire staff prior to opening of Aquatic center FIELD OPERATIONS VEHICLES Department 10110120 Budget increased $34,200 or 5.34%. • Wage and benefit increase $21K • Tools $4k • Supplies $5k FIELD OPERATIONS GROUNDS Department 10110121 Budget increased $16,850 or 3.47%. ¾ Wage and Benefit increase $ 6k ¾ Professional Services $10k FIELD OPERATIONS BUILDING Department 10110122 Budget increased $83,300 or 5.05%. • Wage and benefit increase $81k • Apparel $2k BUILDING INSPECTION Department 10215170 Budget increased $73,800 or 11.93%. • Wage and benefit increases STREETS Department 10310123 Budget decreased $91,400 or -6.55%. • Transfer position to Public Affairs TRANSPORTATION Department 10310124 Budget increased by $7,500 or 1.67%. • Marketing increase $7.5k HUMAN SERVICES Department 10111140 Budget increased $452,900 or 41.68%. • Extended hours for Senior Center $300k (2 part time and 2 full time positions) • Wage and Benefits $102k. • Homeless placement services $50k. NON PROFIT DONATIONS Department 10103031 No change in budget. RECREATION Department 10416180 Budget increased $409,800 or 18.21 %. • New part-time Recreation Coordinator (2) $70k • Wage and benefits $78K • Contractual Services $40k • Preschool funding $200k • Promotions $19k TEEN COUNCIL Department 10416181 Budget decreased by $3,550 or -1.58%. • Wage and Benefit decrease $10k • Promotion increased $3k • Food and Meals increased $3k CITY PROMOTION Department 10416182 Budget increased by $38,500 or 6.1%. • City Promotion $35k • Food and Meals $2k ECONOMIC DEVELOPMENT Department 10515171 Budget decreased by $189,300 or -15.34%. • Economic Development rebates -$200k • Wages and benefits increase $10k PLANNING & ENGINEERING Department 10515172 Budget increased by $38,800 or 7.15%. • Wage and benefits increase $38k EMP DEVELOPMENT RELATIONS Department 10105051 No change in Budget. Capital Requests General Fund CIP Aquatics Center- 10410904 • $1M Private donation Capital Requests General Fund CIP Civic Center 10115908 • Carryover funding from Civic Center project $175k Capital Requests General Fund CIP Engineering – 10515906 DRAINAGE AND DEMO PROJECTS C/O 53002 400,000 $ PARKING LOT UPGRADES 60003 700,000 $ COMPUTER SYSTEM C/O 60006 300,000 $ 91ST AVE FIBER INSTALL C/O (Match amt) 60003 100,000 $ 99TH AVE & PIERCE TRAFFIC SIGNAL C/O 325k 60003 1,100,000 $ 99TH Ave & UPRR widening 60003 100,000 $ ROOSEVELT STREET LIGHTING 60003 275,000 $ POWER WASHER 60004 40,000 $ DUMP TRUCK 60005 250,000 $ TOLLESON 91st PED BRIDGE C/O 60003 4,000,000 $ TOTAL 7,265,000 $ Capital Requests General Fund CIP Economic Development – 10515906 • Total $15.6M • Economic Development fund $15M LAND ACQUISITION & IMPROVEMENTS 60001 500,000 $ BUILDING IMPROVEMENTS 60002 100,000 $ TOTAL 600,000 $ Capital Requests General Fund CIP Finance - 10107901 • Carryover of financial system $600K Capital Requests General Fund CIP Information Technology - 10108902 IT - 1176 10108902 AV REFRESH 8514 65,000 $ Pickup 8514 70,000 $ TOTAL 135,000 $ Capital Requests General Fund CIP Field Operations – 10110903 AC Replacement 60003 50,000 $ POLICE AND FIRE BUILDING MAINTENANCE 60003 70,000 $ VEHICLE LIFT 60004 14,000 $ VETERANS PARK LED CONVERSION 60005 130,000 $ CHARGING STATION 60003 14,000 $ VEHICLE REPLACEMENT 60005 200,000 $ TOTAL 478,000 $ SENIOR CENTER CIP SENIOR CENTER – 10111905 Gym Equipment 60004 12,000 $ Dual Steamer 60004 35,000 $ Tables (Carryover) 10,000 $ TOTAL 57,000 $ PARK REC FACILITY CIP PARK REC FACILITY – 10416907 PRC GENERATOR WIRING 60003 282,000 $ AC UNITS 60003 77,500 $ POTTERY KILN ADDITION 60002 70,000 $ FURNITURE 60002 30,000 $ REPLACEMENT VEHICLE 60005 110,000 $ TOTAL 569,500 $ CONTINGENCY Department 10107080 OTHER CAPITAL OUTLAY 8549 4,000,000 $ TOTAL 4,000,000 $ PROPOSED TIMELINE • April 8 and April 22 Budget Work Study Sessions. • May 13, 2025 - City Council adopts Tentative Fiscal Year Budget. • June 10, 2025 - City Council approves Fiscal Year Budget and holds property tax hearing. • June 24, 2022 - City Council adopts the Property Tax Levy. 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