ATTACHMENT A.PDF

Fiscal 
year
General Fund
Special Revenue 
Fund
Debt Service Fund
Capital Projects 
Fund
Permanent Fund
Enterprise Funds 
Available
Internal Service 
Funds
Total all funds
2026
Adopted/adjusted budgeted expenditures/expenses*   
E
1
341,526,280
249,462,332
44,645,114
837,175,035
0
160,034,511
57,180,401
1,690,023,673
2026
Actual expenditures/expenses**   
E
2
341,526,280
249,462,332
44,645,114
190,880,523
0
160,034,511
57,180,401
1,043,729,161
2027
Beginning fund balance/(deficit) or net position/(deficit) at 
July 1*** 
3
109,696,000
114,929,000
2,601,647
61,720,000
0
100,740,000
36,702,000
426,388,647
2027
Primary property tax levy
B
4
23,794,713
23,794,713
2027
Secondary property tax levy
B
5
45,097,644
45,097,644
2027
Estimated revenues other than property taxes  
C
6
292,020,118
226,643,476
2,020,250
112,831,758
0
165,096,153
58,070,225
856,681,980
2027
Other financing sources  
D
7
0
0
0
487,423,722
0
0
0
487,423,722
2027
Other financing (uses)   
D
8
0
0
0
0
0
0
0
0
2027
Interfund transfers in   
D
9
94,750
0
469,000
35,221,547
0
1,844,464
0
37,629,761
2027
Interfund Transfers (out)   
D
10
10,903,062
11,991,940
469,000
0
0
14,265,759
0
37,629,761
2027
Line 11: Reduction for fund balance reserved for future 
budget year expenditures
     Maintained for future debt retirement
0
     Maintained for future capital projects
0
     Maintained for future financial stability
0
     Maintained for future retirement contributions
0
0
2027
Total financial resources available
12
414,702,519
329,580,536
49,719,541
697,197,027
0
253,414,858
94,772,225
1,839,386,706
2027
Budgeted expenditures/expenses
E
13
341,505,376
251,116,805
49,051,840
687,540,763
0
164,043,453
62,246,079
1,555,504,316
Expenditure limitation comparison
2026
2027
1 Budgeted expenditures/expenses
1,690,023,673
$       
1,555,504,316
$       
2 Add/subtract: estimated net reconciling items
(194,561,512)
          
(188,951,369)
           
3 Budgeted expenditures/expenses adjusted for reconciling items
1,495,462,161
         
1,366,552,947
         
4 Less: estimated exclusions
876,445,109
            
706,483,484
            
5 Amount subject to the expenditure limitation
619,017,052
$          
660,069,463
$          
6 EEC expenditure limitation or voter-approved alternative expenditure limitation
680,425,326
$          
710,493,685
$          
*
**
***
Amounts on this line represent beginning fund balance/(deficit) or net position/(deficit) amounts except for nonspendable amounts (e.g., prepaids and inventories) or amounts legally or contractually required to be maintained 
intact (e.g., principal of a permanent fund). See the Instructions tab, cell C17 for more information about the amounts that should and should not be included on this line.
S
c
h
Funds
Includes expenditure/expense adjustments approved in the current year from Schedule E.       
11
City of Tempe, Arizona
Summary Schedule of estimated revenues and expenditures/expenses
Fiscal year 2027
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule A
Official City/Town Budget Forms
Attachment A

2026
2027
1.
$
23,219,063
$
23,794,713
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
23,219,063
$
23,794,713
B. Secondary property taxes
42,085,879
45,097,644
C. Total property tax levy amounts
$
65,304,942
$
68,892,357
4. Property taxes collected*
A. Primary property taxes
(1) Current year's levy
$
23,219,063
(2) Prior years’ levies
(3) Total primary property taxes
$
23,219,063
B. Secondary property taxes
(1) Current year's levy
$
42,085,879
(2) Prior years’ levies
(3) Total secondary property taxes
$
42,085,879
C. Total property taxes collected
$
65,304,942
5. Property tax rates
A. City/Town tax rate
(1) Primary property tax rate
0.8744
0.8851
(2) Secondary property tax rate
1.5849
1.6775
(3) Total city/town tax rate
2.4593
2.5626
B. Special assessment district tax rates
Secondary property tax rates—As of the date the proposed budget was prepared, the
1
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.
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)
City of Tempe, Arizona
Tax levy and tax rate information
Fiscal year 2027
Maximum allowable primary property tax levy. 
A.R.S. §42-17051(A)
Property tax judgment
Property tax judgment
Property tax judgment
Property tax judgment
6/23 Arizona Auditor General
Schedule B
Official City/Town Budget Forms
Attachment A

Estimated 
Revenues
Actual Revenues*
Estimated 
Revenues
2026
2026
2027
General Fund
Local Taxes
City Sales Tax
$
133,924,337
$
132,331,645
$
137,441,177
Transient Lodging Tax
14,394,976
14,974,136
15,713,352
Franchise Fees
2,456,800
3,411,800
3,636,500
Licenses & Permits
2,462,000
1,912,000
2,420,900
Intergovernmental
State
77,309,130
75,906,229
78,755,471
Other
1,844,424
1,708,876
Charges for Services
28,406,680
28,846,226
23,073,852
Fines & Forfeits
4,778,288
5,387,481
7,011,098
Voluntary Contributions
3,516,315
3,516,315
3,656,968
Interest on Investments
11,687,993
10,184,501
8,648,011
Miscellaneous
10,090,065
12,036,009
9,953,913
Total General Fund
$
290,871,008
$
288,506,342
$
292,020,118
Special Revenue Funds
Arts & Culture Fund
Arts & Culture Tax
$
11,151,614
$
11,068,593
$
11,495,969
Fees & Admissions
968,108
1,108,050
1,150,415
Interest Income
489,629
788,131
494,713
Miscellaneous Revenue
1,000
7,000
$
12,610,351
$
12,964,775
$
13,148,097
Transit Fund
Transit Tax
$
55,756,193
$
55,164,506
$
57,294,494
EVBOM Reimbursements
10,145,320
8,963,810
8,605,910
Light Rail Fares
1,100,000
1,205,299
1,500,000
Interest Income
5,823,797
5,823,797
4,112,770
Miscellaneous Revenue
2,067,209
2,262,263
1,940,841
$
74,892,519
$
73,419,674
$
73,454,015
Highway User Revenue Fund
Highway User Revenue Tax
$
15,200,763
$
14,579,918
$
14,883,171
Barricading Fees
230,000
0
230,000
Miscellaneous Revenue
222,599
452,599
4,800
$
15,653,362
$
15,032,517
$
15,117,971
Opioid Settlement Fund
$
5,087,977
$
5,087,977
$
5,617,401
CDBG & Section 8 Housing Funds
Community Development Block Grant (CDBG)
$
43,797,578
$
43,797,578
$
46,842,385
Section 8 Housing
36,495,456
36,495,456
38,136,123
$
80,293,034
$
80,293,034
$
84,978,508
Restricted Revenue & Donations Fund
$
7,499,460
$
7,499,460
$
4,274,365
Police Department-RICO & Grants Fund
$
13,173,885
$
13,173,885
$
14,742,881
Governmental Grants Fund
$
21,154,616
$
21,154,616
$
13,879,580
Court Enhancement Fund
$
2,141,168
$
2,141,168
$
1,175,658
Peterson House Endowment Fund
$
120,852
$
120,852
$
5,000
Housing Trust Fund
$
250,000
$
250,000
$
250,000
Total Special Revenue Funds
$
232,877,224
$
231,137,958
$
226,643,476
 *
City of Tempe, Arizona
Revenues other than property taxes
Fiscal Year 2027
Source of Revenues
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.
 6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Attachment A

Estimated 
Revenues
Actual Revenues*
Estimated 
Revenues
2026
2026
2027
City of Tempe, Arizona
Revenues other than property taxes
Fiscal Year 2027
Source of Revenues
Debt Service Fund
Special Assessments
$
2,023,500
$
2,023,500
  
$
2,020,250
Total Debt Service Fund
$
2,023,500
$
2,023,500
$
2,020,250
Capital Projects Funds
Development Fees
$
8,285,252
$
5,644,004
$
4,684,009
Grants
89,950,240
4,351,757
49,602,803
Federal Funding
75,000
378,946
Miscellaneous
29,912,422
9,536,384
58,166,000
Total Capital Projects Funds
$
128,222,914
$
19,532,145
$
112,831,758
Enterprise Funds
Emergency Medical Transport Fund
$
7,065,599
$
7,037,759
$
7,823,606
Water/Wastewater Fund
123,923,792
126,759,606
131,758,525
Solid Waste Fund
24,184,023
25,565,360
25,514,022
Total Enterprise Funds
$
155,173,414
$
159,362,726
$
165,096,153
Internal Service Funds
Tempe Health Fund
$
45,136,343
$
49,133,934
$
49,133,934
Risk Management Fund
4,973,857
5,169,909
5,169,909
Worker's Compensation Fund
3,679,186
3,766,382
3,766,382
Total Internal Service Funds
$
53,789,386
$
58,070,225
$
58,070,225
Total All Funds
$
862,957,446
$
758,632,896
$
856,681,980
* 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.
 6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Attachment A

Fund
Sources
(Uses)
In
(Out)
General Fund
General Fund
$
$
$
94,750
$
10,903,062
Total General Fund
$
- 
$
- 
$
94,750
$
10,903,062
Special Revenue Funds
Arts & Culture Fund
$
$
$
$
1,852,000
Transit Fund
10,139,940
Highway User Revenue Fund
Total Special Revenue Funds
$
- 
$
- 
$
- 
$
11,991,940
Debt Service Fund
General Obligation Debt Service Fund
$
$
$
469,000
$
469,000
Total Debt Service Fund
$
- 
$
- 
$
469,000
$
469,000
Capital Projects Funds
Enterprise Related Capital Program
$
246,339,616
$
$
11,052,486
$
Special Purpose Capital Program
11,699,433
General Purpose Capital Program
158,975,902
12,469,628
Transportation Capital Program
82,108,204
Total Capital Projects Funds
$
487,423,722
$
- 
$
35,221,547
$
- 
Enterprise Funds
Emergency Medical Transport Fund
$
$
$
$
60,000
Water/Wastewater
469,000
10,624,325
Solid Waste
1,375,464
3,581,434
Total Enterprise Funds
$
- 
$
- 
$
1,844,464
$
14,265,759
Total All Funds
$
487,423,722
$
- 
$
37,629,761
$
37,629,761
2027
2027
City of Tempe, Arizona
Other financing sources/(uses) and interfund transfers
Fiscal year 2027
Other financing
Interfund transfers
6/23 Arizona Auditor General
Schedule D
Official City/Town Budget Forms
Attachment A

Adopted
Budgeted 
Expenditures/
Expenses
Expenditure/
Expense 
Adjustments 
Approved 
Actual 
Expenditures/
Expenses*
Budgeted 
Expenditures/
Expenses 
Fund/Department
2026
2026
2026
2027
General Fund
Mayor & Council
$
781,346
$
50,639
$
831,985
$
888,785
City Manager
4,115,667
179,249
4,294,916
3,416,174
City Attorney
4,521,739
315,060
4,836,799
4,916,873
City Clerk
2,018,802
31,414
2,050,216
1,571,733
City Court
6,316,562
370,036
6,686,598
6,916,705
Communications & Marketing
1,918,513
109,221
2,027,734
2,129,914
Community Development
18,583,008
254,654
18,837,662
19,735,695
Community Health & Human Services
29,733,647
(263,561)
29,470,086
27,454,758
Community Services
41,435,361
1,582,556
43,017,917
43,472,037
Diversity, Equity & Inclusion
668,874
27,633
696,507
717,010
Economic Development Office
2,861,967
416,027
3,277,994
2,861,594
Financial Services
17,292,055
538,096
17,830,151
17,436,802
Fire Medical Rescue
55,964,340
487,060
56,451,400
58,769,084
Government Relations
578,040
6,591
584,631
592,285
Human Resources
5,474,116
649,417
6,123,533
5,736,489
Information Technology
474,559
474,559
Internal Audit
827,072
25,303
852,375
926,994
Municipal Budget
429,443
1,197
430,640
491,904
Police
127,903,151
1,871,669
129,774,820
133,331,684
Public Works
1,075,587
553,998
1,629,585
3,926,406
Strategic Management & Innovation
1,997,231
(12,798)
1,984,433
1,724,596
Transportation & Sustainability
2,415,191
68,700
2,483,891
2,389,854
Non-Departmental
11,614,568
(7,363,600)
4,250,968
(902,000)
General Fund Contingency
3,000,000
(373,120)
2,626,880
3,000,000
Total General Fund
$
341,526,280
$
- 
$
341,526,280
$
341,505,376
Special Revenue Funds
Arts & Culture Fund
$
13,404,384
$
$
13,404,384
$
14,491,080
Transit Fund
87,837,118
87,837,118
92,906,681
Highway User Revenue Fund
18,499,838
18,499,838
18,563,185
Opioid Settlement Fund
5,087,977
5,087,977
5,617,401
Community Development Block Grant Fund
43,797,578
43,797,578
46,842,385
Section 8 Housing Fund
36,495,456
36,495,456
38,136,123
Restricted Revenue & Donations Fund
7,499,460
7,499,460
4,263,831
Police Department-RICO & Grants Fund
13,173,885
13,173,885
14,742,881
Governmental Grants Fund
21,154,616
21,154,616
13,879,580
Court Enhancement Fund
2,141,168
2,141,168
1,175,658
Peterson House Endowment Fund
120,852
120,852
120,000
Housing Trust Fund
250,000
250,000
378,000
Total Special Revenue Funds
$
249,462,332
$
- 
$
249,462,332
$
251,116,805
Debt Service Funds
General Obligation Debt Service Fund
$
42,621,614
$
$
42,621,614
$
47,031,590
Special Assessments Fund
2,023,500
2,023,500
2,020,250
Total Debt Service Funds
$
44,645,114
$
- 
$
44,645,114
$
49,051,840
Capital Projects Funds
Enterprise Related Capital Program
$
295,506,747
$
$
60,162,618
$
274,156,587
Special Purpose Capital Program
74,541,702
13,358,860
62,875,538
General Purpose Capital Program
348,075,604
73,937,214
257,567,999
Transportation Capital Program
119,050,982
43,421,831
92,940,639
Total Capital Projects Funds
$
837,175,035
$
- 
$
190,880,523
$
687,540,763
*
City of Tempe, Arizona
Expenditures/expenses by fund
Fiscal year 2027
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.
6/23 Arizona Auditor General
Schedule E
Official City/Town Budget Forms
Attachment A

Enterprise Funds
Emergency Medical Transport Fund
$
7,043,632
$
$
7,043,632
$
8,279,410
Water/Wastewater Fund
121,009,934
(1,958,817)
119,051,117
126,361,461
Solid Waste Fund
31,980,945
1,958,817
33,939,762
29,402,582
Total Enterprise Funds
$
160,034,511
$
- 
$
160,034,511
$
164,043,453
Internal Service Funds
Tempe Health Fund
$
46,747,358
$
$
46,747,358
$
51,566,984
Risk Management Fund
6,973,857
6,973,857
7,169,909
Worker's Compensation Fund
3,459,186
3,459,186
3,509,186
Total Internal Service Funds
$
57,180,401
$
- 
$
57,180,401
$
62,246,079
Total All Funds
$
1,690,023,673
$
- 
$
1,043,729,161
$
1,555,504,316
* 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.
6/23 Arizona Auditor General
Schedule E
Official City/Town Budget Forms
Attachment A

Adopted
Budgeted 
Expenditures/
Expenses
Expenditure/
Expense 
Adjustments 
Approved 
Actual 
Expenditures/
Expenses*
Budgeted 
Expenditures/
Expenses 
2026
2026
2026
2027
Mayor & Council
General Fund
$
781,346
$
50,639
$
831,985
$
888,785
Department Total
$
781,346
$
50,639
$
831,985
$
888,785
City Manager
General Fund
$
4,115,667
$
179,249
$
4,294,916
$
3,416,174
Transit Fund
719,289
719,289
724,492
Restricted Revenue & Donations Fund
43,700
468
44,168
44,168
Governmental Grants Fund
5,610,000
(283,974)
5,326,026
5,610,000
Department Total
$
10,488,656
$
(104,257)
$
10,384,399
$
9,794,834
City Attorney
General Fund
$
4,521,739
$
315,060
$
4,836,799
$
4,916,873
Restricted Revenue & Donations Fund
16,129
(1,149)
14,980
13,326
Governmental Grants Fund
14,600
38,979
53,579
56,479
Department Total
$
4,552,468
$
352,890
$
4,905,358
$
4,986,678
City Clerk
General Fund
$
2,018,802
$
31,414
$
2,050,216
$
1,571,733
Department Total
$
2,018,802
$
31,414
$
2,050,216
$
1,571,733
City Court
General Fund
$
6,316,562
$
370,036
$
6,686,598
$
6,916,705
Governmental Grants Fund
60,000
(35,299)
24,701
24,701
Court Enhancement Fund
1,891,168
(367,447)
1,523,721
925,658
Department Total
$
8,267,730
$
(32,710)
$
8,235,020
$
7,867,064
Communications & Marketing
General Fund
$
1,918,513
$
109,221
$
2,027,734
$
2,129,914
Restricted Revenue & Donations Fund
1,631
1,631
1,631
Department Total
$
1,920,144
$
109,221
$
2,029,365
$
2,131,545
Community Development
General Fund
$
18,583,008
$
254,654
$
18,837,662
$
19,735,695
Restricted Revenue & Donations Fund
172,948
(2,888)
170,060
Governmental Grants Fund
10,051
38,241
48,292
Department Total
$
18,766,007
$
290,007
$
19,056,014
$
19,735,695
Community Health & Human Services
General Fund
$
29,733,647
$
(263,561)
$
29,470,086
$
27,454,758
Opioid Settlement Fund
3,087,977
3,087,977
3,371,054
Community Development Block Grant Fund
20,597,578
(898)
20,596,680
21,141,487
Section 8 Housing Fund
26,495,456
26,495,456
28,136,123
Restricted Revenue & Donations Fund
441,668
(13,639)
428,029
587,465
Governmental Grants Fund
4,937,565
(86,783)
4,850,782
3,508,622
Housing Trust Fund
Department Total
$
85,293,891
$
(364,881)
$
84,929,010
$
84,199,509
Community Services
General Fund
$
41,435,361
$
1,582,556
$
43,017,917
$
43,472,037
Arts & Culture Fund
11,821,709
11,821,709
12,752,334
Restricted Revenue & Donations Fund
815,746
348,007
1,163,753
1,073,150
Governmental Grants Fund
332,281
157,739
490,020
21,000
Petersen House Endowment Fund
120,852
120,852
120,000
Department Total
$
54,525,949
$
2,088,302
$
56,614,251
$
57,438,521
Diversity, Equity & Inclusion
General Fund
$
668,874
$
27,633
$
696,507
$
717,010
Restricted Revenue & Donations Fund
16,942
1,900
18,842
6,000
Governmental Grants Fund
49,686
(200)
49,486
Department Total
$
735,502
$
29,333
$
764,835
$
723,010
*
City of Tempe, Arizona
Expenditures/expenses by department
Fiscal year 2027
Department/Fund
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.
6/23 Arizona Auditor General
Schedule F
Official City/Town Budget Forms
Attachment A

Economic Development
General Fund
$
2,861,967
$
416,027
$
3,277,994
$
2,861,594
Restricted Revenue & Donations Fund
90,000
90,000
Department Total
$
2,951,967
$
416,027
$
3,367,994
$
2,861,594
Financial Services
General Fund
$
17,292,055
$
538,096
$
17,830,151
$
17,436,802
Risk Management Fund
4,973,857
4,973,857
5,169,909
Worker's Compensation Fund
3,459,186
3,459,186
3,509,186
Water/Wastewater Fund
5,912,012
20,638
5,932,650
5,037,908
Department Total
$
31,637,110
$
558,734
$
32,195,844
$
31,153,805
Fire Medical Rescue
General Fund
$
55,964,340
$
487,060
$
56,451,400
$
58,769,084
Restricted Revenue & Donations Fund
1,295,751
(40,221)
1,255,530
507,000
Governmental Grants Fund
36,351
2,343
38,694
Emergency Medical Transport Fund
6,843,632
(290,382)
6,553,250
8,079,410
Department Total
$
64,140,074
$
158,800
$
64,298,874
$
67,355,494
Government Relations
General Fund
$
578,040
$
6,591
$
584,631
$
592,285
Department Total
$
578,040
$
6,591
$
584,631
$
592,285
Human Resources
General Fund
$
5,474,116
$
649,417
$
6,123,533
$
5,736,489
Tempe Health Fund
46,747,358
46,747,358
51,566,984
Department Total
$
52,221,474
$
649,417
$
52,870,891
$
57,303,473
Information Technology
General Fund
$
$
474,559
$
474,559
$
Department Total
$
- 
$
474,559
$
474,559
$
-
       
Internal Audit
General Fund
$
827,072
$
25,303
$
852,375
$
926,994
Department Total
$
827,072
$
25,303
$
852,375
$
926,994
Municipal Budget
General Fund
$
429,443
$
1,197
$
430,640
$
491,904
Department Total
$
429,443
$
1,197
$
430,640
$
491,904
Police
General Fund
$
127,903,151
$
1,871,669
$
129,774,820
$
133,331,684
Police Department-Rico & Grants Fund
10,173,885
(1,567,778)
8,606,107
8,332,881
Department Total
$
138,077,036
$
303,891
$
138,380,927
$
141,664,565
Public Works
General Fund
$
1,075,587
$
553,998
$
1,629,585
$
3,926,406
Restricted Revenue & Donations Fund
338,841
338,841
326,091
Water/Wastewater Fund
66,312,667
(536,653)
65,776,014
71,526,463
Solid Waste Fund
31,480,945
(89,758)
31,391,187
28,902,582
Department Total
$
99,208,040
$
(72,413)
$
99,135,627
$
104,681,542
Strategic Management & Innovation
General Fund
1,997,231
(12,798)
1,984,433
1,724,596
Governmental Grants Fund
1,708,622
137,207
1,845,829
15,625
Department Total
$
3,705,853
$
124,409
$
3,830,262
$
1,740,221
Transportation & Sustainability
General Fund
$
2,415,191
$
68,700
$
2,483,891
$
2,389,854
Arts & Culture Fund
159,721
Transit Fund
80,957,051
(72,682)
80,884,369
85,947,897
Highway User Revenue Fund
17,499,838
(170,995)
17,328,843
17,392,190
Restricted Revenue & Donations Fund
266,104
5,000
271,104
Governmental Grants Fund
395,460
1,751,695
2,147,155
Department Total
$
101,533,644
$
1,581,718
$
103,115,362
$
105,889,662
Non-Departmental
General Fund
$
11,614,568
$
(7,363,600)
$
4,250,968
$
(902,000)
Department Total
$
11,614,568
$
(7,363,600)
$
4,250,968
$
(902,000)
* 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.
6/23 Arizona Auditor General
Schedule F
Official City/Town Budget Forms
Attachment A

Contingency
General Fund
$
3,000,000
$
(373,120)
$
2,626,880
$
3,000,000
Arts & Culture Fund
1,000,000
1,000,000
1,000,000
Transit Fund
1,500,000
72,682
1,572,682
1,572,682
Highway User Revenue Fund
1,000,000
170,995
1,170,995
1,170,995
Opioid Settlement Fund
2,000,000
2,000,000
2,246,347
Community Development Block Grant Fund
23,200,000
898
23,200,898
25,700,898
Section 8 Housing Fund
10,000,000
10,000,000
10,000,000
Restricted Revenue & Donations Fund
4,000,000
(297,478)
3,702,522
1,705,000
Police Department-RICO & Grants Fund
3,000,000
1,567,778
4,567,778
6,410,000
Governmental Grants Fund
8,000,000
(1,719,948)
6,280,052
4,643,153
Court Enhancement Fund
250,000
367,447
617,447
250,000
Housing Trust Fund
250,000
250,000
378,000
Emergency Medical Transport Fund
200,000
290,382
490,382
200,000
Water/Wastewater Fund
1,000,000
516,015
1,516,015
1,000,000
Solid Waste Fund
500,000
2,048,575
2,548,575
500,000
Risk Management Fund
2,000,000
2,000,000
2,000,000
Department Total
$
60,900,000
$
2,644,226
$
63,544,226
$
61,777,075
Debt Service
Arts & Culture Fund
$
582,675
$
$
582,675
$
579,025
Transit Fund
4,660,778
4,660,778
4,661,610
General Obligation Debt Service Fund
42,621,614
42,621,614
47,031,590
Special Assessments Fund
2,023,500
2,023,500
2,020,250
Water/Wastewater Fund
47,785,255
(1,958,817)
45,826,438
48,797,090
Department Total
$
97,673,822
$
(1,958,817)
$
95,715,005
$
103,089,565
Capital
Enterprise Related Capital Program
$
295,506,747
$
$
60,162,618
$
274,156,587
Special Purpose Capital Program
74,541,702
13,358,860
62,875,538
General Purpose Capital Program
348,075,604
73,937,214
257,567,999
Transportation Capital Program
119,050,982
43,421,831
92,940,639
Department Total
$
837,175,035
$
- 
$
190,880,523
$
687,540,763
Total All Departments
$
1,690,023,673
$
- 
$
1,043,729,161
$
1,555,504,316
* 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.
6/23 Arizona Auditor General
Schedule F
Official City/Town Budget Forms
Attachment A

Full-Time 
Equivalent (FTE)
Employee Salaries 
and Hourly Costs
Retirement Costs *
Healthcare Costs
Other Benefit 
Costs **
Total Estimated 
Personnel 
Compensation
2027
2027
2027
2027
2027
2027
1,725.23
$
165,123,131
$
26,633,057
$
34,654,900
$
16,710,456
$
243,121,544
Highway User Revenue Fund
51.50
$
4,613,750
$
559,202
$
1,122,159
$
403,111
$
6,698,222
Transit
45.00
4,035,148
545,314
780,167
383,927
5,744,556
CDBG/HOME
4.00
1,243,593
89,258
98,690
62,916
1,494,457
Section 8 Housing
11.50
2,939,507
225,631
347,863
172,875
3,685,876
Performing Arts / Arts & Culture
66.69
5,426,228
550,181
909,476
458,661
7,344,546
Gov't Restricted Rev & Donations
10.50
243,384
29,206
34,882
18,619
326,091
Police Department-RICO & Grants
11.00
1,097,591
119,242
192,450
83,833
1,493,116
Governmental Grants
9.40
960,925
115,023
148,048
73,645
1,297,641
Court Enhancement
2.00
274,232
32,908
69,590
20,978
397,708
Total Special Revenue Funds
211.59
$
20,834,358
$
2,265,965
$
3,703,325
$
1,678,565
$
28,482,213
Municipal Arts
3.00
$
492,666
$
59,118
$
85,910
$
37,688
$
675,382
Total Capital Projects Funds
3.00
$
492,666
$
59,118
$
85,910
$
37,688
$
675,382
Water/Wastewater
207.32
$
19,133,108
$
2,287,797
$
4,127,725
$
1,675,306
$
27,223,936
Solid Waste
74.90
5,819,986
697,055
1,373,901
532,892
8,423,834
Emergency Medical Transport
45.89
3,967,674
474,612
586,980
302,891
5,332,157
Total Enterprise Funds
328.11
$
28,920,768
$
3,459,464
$
6,088,606
$
2,511,089
$
40,979,927
Risk Management
6.00 $
688,515
$
82,622
$
124,994
$
52,672
$
948,803
Total Internal Service Fund
6.00
$
688,515
$
82,622
$
124,994
$
52,672
$
948,803
Total all Funds
2,273.93
$
216,059,438
$
32,500,226
$
44,657,735
$
20,990,470
$
314,207,869
*Represents employer contributions to Arizona State Retirement System, Public Safety Personnel Retirement System, and Elected Officials Retirement System.
**Includes FICA, deferred compensation contributions, mediflex reimbursements, and employer contributions to a health reimbursement plan for future retirees.
Capital Projects Funds
Enterprise Funds
Internal Service Funds
Full-Time Employees and Personnel Compensation
Fiscal year 2027
Fund
General Fund
Special Revenue Funds
Attachment A