Tentative Budget

CITY OF MESA, ARIZONA
TENTATIVE BUDGET
FOR FISCAL YEAR ENDING JUNE 30, 2027
SUMMARY OF RESOURCES BY SOURCE
FY 2024/25
FY 2025/26
FY 2025/26
FY 2026/27
Source
Actual
Resources
Adopted
Budget
Projected
Resources
Proposed
Budget
Taxes
Sales and Use Taxes
$330,175,997
$306,354,000
$333,807,864
$337,890,000
Secondary Property Tax - City
$39,978,062
$44,337,000
$44,337,000
$46,393,000
Secondary Property Tax - Community Facility Districts
$6,564,973
$6,045,000
$6,045,000
$5,817,000
Transient Occupancy Taxes
$6,726,705
$5,648,000
$6,050,988
$6,489,000
Other Taxes
$80,276
$41,000
$40,000
$42,000
Total Taxes
$383,526,013
$362,425,000
$390,280,852
$396,631,000
Intergovernmental
Federal Grants & Reimbursements
$44,324,845
$53,258,000
$52,791,501
$56,226,000
State Shared Revenues
$273,141,835
$264,797,000
$264,453,145
$280,948,000
State Grants and Reimbursements
$2,144,682
$5,544,000
$3,611,765
$6,931,000
County and Other Governments Revenues
$16,514,554
$36,451,000
$33,250,811
$52,932,000
Total Intergovernmental
$336,125,916
$360,050,000
$354,107,222
$397,037,000
Sales and Charges For Services
General
$87,448,621
$99,014,000
$93,729,781
$99,446,000
Culture and Recreation
$14,652,671
$14,574,000
$13,580,151
$15,230,000
Enterprise
$530,890,144
$564,852,903
$554,025,274
$614,790,000
Total Sales and Charges For Services
$632,991,436
$678,440,903
$661,335,206
$729,466,000
Licenses Fees Permits
Business Licenses
$4,142,990
$4,202,000
$4,304,393
$4,194,000
Permits
$18,915,448
$14,404,000
$14,863,221
$11,802,000
Fees
$8,702,384
$4,221,000
$2,765,733
$26,416,000
Court Fees
$3,484,005
$3,930,000
$4,474,531
$5,390,000
Culture and Recreation Fees
$1,447,556
$733,000
$1,754,150
$1,801,000
Total Licenses Fees Permits
$36,692,382
$27,490,000
$28,162,028
$49,603,000
Fines and Forfeitures
Court Fines
$2,946,864
$2,692,000
$3,268,026
$2,966,000
Other Fines
$350,595
$692,000
$578,715
$690,000
Total Fines and Forfeitures
$3,297,459
$3,384,000
$3,846,741
$3,656,000
Self Insurance Contributions
Self Insurance Contributions
$138,463,339
$146,315,000
$144,603,443
$168,153,000
Total Self Insurance Contributions
$138,463,339
$146,315,000
$144,603,443
$168,153,000
Other Revenue
Interest
$44,196,410
$16,463,000
$44,768,001
$16,745,000
Contributions and Donations
$5,939,428
$4,119,000
$4,345,489
$6,003,000
Other Financing Sources
$5,256
$25,000,000
-
-
Sale of Property
$785,918
$250,000
$332,600
$260,000
Other Revenues
$28,917,298
$23,561,000
$25,998,362
$24,023,000
Total Other Revenue
$79,844,310
$69,393,000
$75,444,452
$47,031,000
Operating Resources Subtotal
$1,610,940,855
$1,647,497,903
$1,657,779,944
$1,791,577,000
Reimbursements/Previous Grant Awards Carried Over
-
$43,967,085
-
$43,348,403
(Increase)/Use of Reserve Balance
$25,019,187
$575,693,880
$102,483,838
$474,475,303
Total Non-Bond Resources
$1,635,960,042
$2,267,158,868
$1,760,263,782
$2,309,400,706
Existing Bond Proceeds
($14,984,316)
$128,935,395
$112,131,386
$111,401,065
New Bond Proceeds
$487,969,221
$402,607,998
$402,000,000
$449,577,063
(Less) Remaining Bond Proceeds
($112,131,386)
($8,702,261)
($111,401,065)
($378,834)
Total Bond Resources
$360,853,520
$522,841,132
$402,730,321
$560,599,294
City Total Resources
$1,996,813,561
$2,790,000,000
$2,162,994,103
$2,870,000,000
City of Mesa, Arizona
Tentative Budget for Fiscal Year Ending June 30, 2027
1 of 5

SUMMARY OF RESOURCES BY FUND
FY 2024/25
FY 2025/26
FY 2025/26
FY 2026/27
Fund
Actual
Resources
Adopted
Budget
Projected
Resources
Proposed
Budget
Operating Resources Subtotal
$1,610,940,855
$1,647,497,903
$1,657,779,944
$1,791,577,000
Reimbursements/Previous Grant Awards Carried Over
-
$43,967,085
-
$43,348,403
(Increase)/Use of Reserve Balance
$25,019,187
$575,693,880
$102,483,838
$474,475,303
Total Non-Bond Resources
$1,635,960,042
$2,267,158,868
$1,760,263,782
$2,309,400,706
Existing Bond Proceeds
($14,984,316)
$128,935,395
$112,131,386
$111,401,065
New Bond Proceeds
$487,969,221
$402,607,998
$402,000,000
$449,577,063
(Less) Remaining Bond Proceeds
($112,131,386)
($8,702,261)
($111,401,065)
($378,834)
Total Bond Resources
$360,853,520
$522,841,132
$402,730,321
$560,599,294
City Total Resources
$1,996,813,561
$2,790,000,000
$2,162,994,103
$2,870,000,000
Enterprise Funds
     Capital - Utility
$3,837,563
$1,743,907
$2,746,432
$1,914,392
     Falcon Field Airport
$5,644,978
$5,727,415
$6,646,251
$8,831,592
     Utility Fund
$508,243,134
$534,830,334
$523,140,287
$568,267,449
Restricted Funds
     Ambulance Transport
$24,596,011
$31,223,000
$31,049,260
$33,699,000
     Arts & Culture Fund
$11,164,749
$12,134,337
$12,257,571
$12,824,082
     Commercial Facilities Fund
$9,278,145
$9,427,156
$9,326,859
$9,796,084
     Community Facilities Districts
$8,545,983
$32,820,606
$7,820,606
$7,537,142
     Environmental Compliance Fee
$19,195,237
$19,033,140
$19,184,176
$19,309,905
     Impact Fee Funds
$6,240,936
$2,092,008
$393,298
-
     Internal Service Funds
$11,147,543
$12,151,971
$12,054,248
$13,155,866
     Joint Ventures
$23,487,935
$35,229,381
$29,002,170
$42,419,542
     Public Safety Sales Tax
$43,574,030
$38,713,238
$44,459,271
$42,656,724
     Quality of Life Sales Tax
$42,998,505
$38,659,432
$43,297,983
$42,602,730
     Transportation Related
          Highway User Revenue Fund
$52,152,309
$50,311,743
$51,642,495
$53,084,160
          Local Streets
$60,649,957
$52,829,453
$59,978,032
$57,273,258
          Transit Fund
$2,887,931
$2,752,605
$2,938,445
$2,773,983
          Transportation
$7,037,957
$20,113,692
$21,047,400
$39,917,262
     Other Restricted Funds
$34,370,169
$27,245,724
$34,957,860
$51,803,633
Grant Funds
     Grants - Falcon Field
$3,105,257
$1,352,009
$1,476,149
$2,740,098
     Grants - Gen. Gov.
$9,116,452
$19,951,178
$18,221,031
$29,290,565
     Grants - Utility
$56,895
-
-
-
     Housing Grant Funds
$34,870,325
$37,818,325
$37,243,346
$33,412,153
     Relief Fund
$1,167,333
-
$650,000
$250,000
Trust Funds
$140,933,910
$146,908,012
$146,160,043
$168,597,488
Debt Service Funds
$40,712,289
$44,337,000
$44,837,000
$46,393,000
General Funds
     Capital - General Fund
$3,439,971
$310,985
$6,488,000
$312,073
     General Fund
$502,485,352
$469,781,252
$490,761,731
$502,714,819
City of Mesa, Arizona
Tentative Budget for Fiscal Year Ending June 30, 2027
2 of 5

SUMMARY OF EXPENDITURES BY FUND
FY 2024/25
FY 2025/26
FY 2025/26
FY 2025/26
FY 2026/27
FY 2026/27
Fund
Actual
Expenditures
Carryover
Budget
Adopted
Budget
Projected
Expenditures
Carryover
Budget
Proposed
Budget
Expenditure Subtotal
$1,635,913,438
$344,857,000
$1,852,301,868
$1,760,263,782
$301,597,000
$1,931,581,706
Enterprise Funds
v_CarryoverCY
v_CarryoverFinal
     Capital - Utility
$12,858,691
$9,151,368
$3,656,476
$6,315,426
$7,984,628
$2,966,801
     Falcon Field Airport
$5,135,938
$3,570,528
$6,059,942
$7,583,555
$2,045,365
$8,853,674
     Utility Fund
$241,589,423
$2,246,328
$264,442,428
$249,733,674
$3,071,699
$267,670,392
Restricted Funds
     Ambulance Transport
$24,547,214
$1,736,706
$27,940,075
$27,320,776
$2,092,732
$31,357,272
     Arts & Culture Fund
$19,994,039
$3,791,172
$23,850,119
$22,281,855
$4,635,130
$25,441,177
     Commercial Facilities Fund
$13,028,632
$2,346,187
$12,117,140
$12,602,557
$2,228,486
$12,014,817
     Community Facilities Districts
$7,548,324
-
$33,096,276
$7,572,015
-
$7,811,403
     Environmental Compliance Fee
$21,082,781
$8,278,429
$18,674,225
$21,492,763
$5,189,456
$18,828,394
     Internal Service Funds
$10,020,922
$952,366
$11,188,989
$12,331,629
$779,620
$12,375,135
     Joint Ventures
$24,421,941
$10,349,751
$33,458,035
$27,342,785
$13,710,811
$41,809,736
     Public Safety Sales Tax
$45,566,037
$18,364,518
$44,561,412
$45,905,901
$16,362,727
$56,784,406
     Quality of Life Sales Tax
$42,442,841
$395,052
$51,805,353
$46,063,205
$6,134,555
$48,005,542
     Transportation Related
          Highway User Revenue Fund
$39,813,023
$6,130,326
$48,139,620
$48,421,667
$6,061,981
$53,045,647
          Local Streets
$46,002,349
$16,593,593
$54,814,357
$51,748,307
$22,129,738
$63,119,936
          Transit Fund
$27,110,461
$3,157,457
$29,597,058
$25,290,838
$2,606,324
$32,293,450
          Transportation
$12,903,079
$30,275,783
$25,929,524
$25,645,380
$30,559,927
$21,511,080
     Other Restricted Funds
$48,760,451
$38,838,247
$148,448,040
$60,233,694
$44,046,136
$95,972,727
Grant Funds
     Grants - Falcon Field
$1,358,180
$295,006
$1,352,009
$1,476,149
$527,866
$2,740,098
     Grants - Gen. Gov.
$10,560,829
$10,209,891
$19,949,061
$16,751,421
$9,280,204
$29,289,628
     Grants - Utility
-
-
-
-
-
-
     Housing Grant Funds
$33,795,947
$20,964,718
$37,818,325
$37,050,473
$20,921,688
$33,415,801
     Relief Fund
$15,178,829
$12,009,868
$10,460,610
$12,071,359
$3,429,599
$5,344,990
Trust Funds
$161,389,065
$68,043
$156,970,164
$163,110,198
$76,212
$179,844,994
Debt Service Funds
$194,953,320
-
$192,562,051
$191,438,610
-
$213,568,603
Operating and Capital Improvement Non-Bond Carryover
-
-
$344,857,000
-
-
$301,597,000
Contingency
-
-
$70,000,000
-
-
$76,222,000
Total Expenditure Non-Bond Funds
$1,635,913,438
$2,267,158,868
$1,760,263,782
$2,309,400,706
Bond Capital Improvement Scheduled (1)
$360,862,573
$40,129,000
$482,712,132
$402,730,321
$145,054,000
$415,545,294
Bond Capital Improvement Carryover
-
-
$40,129,000
-
-
$145,054,000
Total Bonds Capital Improvement
$360,862,573
$522,841,132
$402,730,321
$560,599,294
City Total Expenditures
$1,996,776,010
$2,790,000,000
$2,162,994,103
$2,870,000,000
v_CarryoverFinal
Expenditure Limitation Comparison
Expenditures
$1,996,776,010
$2,790,000,000
$2,162,994,103
$2,870,000,000
Estimated Exclusions
($1,996,776,010)
($2,790,000,000)
($2,162,994,103)
($2,870,000,000)
Estimated Expenditures Subject to Limitation
-
-
-
-
Expenditure Limitation
$795,067,620
$3,064,619,134
$3,064,619,134
$3,183,591,256
Over (Under) State Limit
($795,067,620)
($3,064,619,134)
($3,064,619,134)
($3,183,591,256)
General Funds
v_CarryoverCY
v_CarryoverFinal
     Capital - General Fund
$61,537,542
$119,448,036
$17,243,945
$73,380,938
$75,405,453
$70,657,353
     General Fund
$514,313,580
$25,683,627
$578,166,634
$567,098,607
$22,316,663
$596,858,650
(1) Includes Bond Issuance Costs.
City of Mesa, Arizona
Tentative Budget for Fiscal Year Ending June 30, 2027
3 of 5

SUMMARY OF EXPENDITURES BY DEPARTMENT
FY 2024/25
FY 2025/26
FY 2025/26
FY 2025/26
FY 2026/27
FY 2026/27
Department
Actual
Expenditures
Carryover
Budget
Adopted
Budget
Projected
Expenditures
Carryover
Budget
Proposed
Budget
Project Management Program-Lifecycle/Infrastructure Projects
$57,296,773
$87,830,000
$60,014,000
$74,999,152
$82,111,000
$116,503,000
v_DepartmentName
v_CarryoverCY
v_CarryoverFinal
Arts and Culture
$23,579,378
$483,180
$26,451,000
$24,442,929
$317,192
$29,025,000
Business Services
$15,480,698
$25,000
$16,696,000
$16,409,366
-
$17,447,000
Centralized Appropriations
$237,842,013
-
$361,139,000
$250,700,219
-
$310,570,000
City Attorney
$17,968,371
-
$20,331,000
$17,359,803
-
$21,188,000
City Auditor
$876,072
-
$880,000
$925,675
-
$1,123,000
City Clerk
$1,507,212
-
$1,173,000
$1,267,932
-
$1,780,000
City Manager
$10,905,070
$700,000
$11,744,000
$12,859,504
$15,000
$12,525,000
Code Compliance
$2,254,935
$8,200
$2,491,000
$2,248,471
-
$2,778,000
Community Services
$39,190,489
$19,237,763
$46,132,000
$40,721,666
$20,728,382
$39,972,000
Data and Performance Management
$1,890,440
$8,500
$2,445,000
$437,646
-
-
Department of Innovation & Technology
$47,491,902
$9,679,578
$62,765,000
$56,395,775
$9,705,591
$65,967,000
Development Services
$11,456,662
$972,687
$12,078,000
$11,580,094
$456,472
$12,714,000
Economic Development
$7,191,475
$89,400
$8,362,000
$8,320,071
$80,000
$8,386,000
Energy Resources
$66,410,081
$39,000
$66,124,000
$57,503,802
$135,862
$63,250,000
Engineering
$12,059,748
$391,811
$14,735,000
$13,105,427
$525,905
$12,239,000
Environmental and Sustainability
$3,801,830
$1,321,788
$3,586,000
$3,100,283
$1,083,247
$3,450,000
Facilities Management
$16,316,396
$3,310,870
$23,629,000
$18,703,409
$1,411,285
$24,257,000
Falcon Field Airport
$2,258,619
-
$2,523,000
$2,558,396
-
$2,963,000
Financial Services
$4,945,493
-
$5,047,000
$5,074,470
-
$5,281,000
Fleet Services
$62,866,361
$25,083,788
$46,856,000
$44,466,465
$21,026,648
$46,729,000
Human Resources
$149,032,878
-
$149,786,000
$159,156,412
-
$172,290,000
Library Services
$10,468,959
$2,516,700
$12,068,000
$13,247,231
$41,000
$12,554,000
Mayor and Council
$968,436
-
$1,023,000
$1,029,536
-
$1,078,000
Mesa Fire and Medical
$143,483,865
$7,861,839
$166,176,000
$168,749,912
$7,172,375
$173,712,000
Mesa Public Safety Support
-
-
-
$21,878,517
$523,493
$23,814,000
Municipal Court
$9,943,469
-
$11,258,000
$11,105,499
-
$12,013,000
Office of ERP Management
$981,385
$342,700
$1,029,000
$1,148,628
$251,913
$1,075,000
Office of Management and Budget
$2,022,047
-
$2,198,000
$2,143,800
-
$2,645,000
Office of Urban Transformation
-
-
-
$1,575,759
-
$2,016,000
Parks, Recreation and Community Facilities
$54,008,151
$1,206,824
$55,500,000
$54,709,402
$95,500
$55,339,000
Police
$292,608,443
$23,269,730
$318,928,000
$295,721,822
$20,711,498
$304,394,000
Public Information and Communications
$2,786,962
-
$2,698,000
$2,600,596
-
$2,733,000
Solid Waste
$42,670,199
$120,000
$50,588,000
$47,169,423
$195,000
$49,698,000
Transit Services
$25,722,079
$716,402
$28,840,000
$24,360,985
$1,388,712
$31,575,000
Transportation
$50,871,185
-
$58,253,000
$55,095,738
-
$59,315,000
Water Resources
$118,865,638
$1,382,240
$138,620,000
$129,910,795
$1,940,925
$146,482,000
Subtotal
$1,490,726,940
$98,768,000
$1,732,152,000
$1,577,785,458
$87,806,000
$1,732,377,000
Operating and Lifecycle Expenditure Carryover
-
-
$186,598,000
-
-
$169,917,000
Contingency
-
-
$70,000,000
-
-
$76,222,000
Total Operating Expenditures
$1,548,023,714
$2,048,764,000
$1,652,784,610
$2,095,019,000
Capital Improvement Program: Non-Bond
$89,562,887
$158,259,000
$69,573,000
$116,994,437
$131,680,000
$91,806,000
Capital Improvement Program: Bond
$359,189,410
$40,129,000
$473,275,000
$393,215,056
$145,054,000
$406,441,000
Capital Improvement Program Subtotal
$448,752,297
$198,388,000
$542,848,000
$510,209,493
$276,734,000
$498,247,000
City Total Expenditures
$1,996,776,010
$2,790,000,000
$2,162,994,103
$2,870,000,000
Capital Improvement Program Carryover Subtotal
-
-
$198,388,000
-
-
$276,734,000
Total Capital Improvement Program
$448,752,297
$741,236,000
$510,209,493
$774,981,000
City of Mesa, Arizona
Tentative Budget for Fiscal Year Ending June 30, 2027
4 of 5

FULL-TIME EMPLOYEES AND PERSONNEL COMPENSATION
Fund
Full-Time
Equivalent
(FTE)**
Employee
Salaries and
Hourly Costs
Retirement
Costs
Healthcare
Costs
Other Benefit
Costs
Allocated
Personnel
Costs
Total
Estimated
Personnel
Compensation
Enterprise Funds
     Capital - Utility
1.3
$128,460
$15,122
$23,613
$10,312
-
$177,507
     Falcon Field Airport
19.5
$1,833,284
$358,323
$447,436
$160,500
$498,710
$3,298,253
     Utility Fund
548.2
$44,565,400
$5,975,157
$14,465,559
$5,114,511
$16,117,127
$86,237,754
Total Non-Bond Funds
4,743.1
$432,661,765
$144,938,528
$113,686,904
$62,593,912
-
$753,881,109
Restricted Funds
     Ambulance Transport
165.5
$9,042,326
$1,877,662
$2,341,401
$5,362,521
$1,396,076
$20,019,986
     Arts & Culture Fund
59.6
$3,420,923
$1,039,826
$2,417,383
$762,336
($3,945,895)
$3,694,573
     Commercial Facilities Fund
42.3
$2,688,184
$320,833
$797,296
$262,349
$813,428
$4,882,090
     Community Facilities Districts
0.8
$187,314
$13,015
$16,296
$8,598
-
$225,223
     Environmental Compliance Fee
61.0
$4,956,492
$604,898
$1,075,916
$523,490
$733,166
$7,893,962
     Internal Service Funds
113.2
$9,175,292
$1,119,249
$2,764,941
$1,208,860
$1,729,112
$15,997,454
     Joint Ventures
42.9
$3,602,954
$433,436
$805,817
$352,970
$783,401
$5,978,578
     Public Safety Sales Tax
219.4
$23,012,997
$12,605,829
$4,005,182
$3,273,150
$287,003
$43,184,161
     Quality of Life Sales Tax
255.1
$31,060,953
$13,864,940
$4,005,084
$917,473
$5,141,962
$54,990,412
Grant Funds
     Grants - Gen. Gov.
16.0
$1,041,601
$840,764
$234,075
$1,466,017
-
$3,582,457
     Grants - Falcon Field
0.7
$69,064
$8,130
$12,695
$5,544
-
$95,433
     Housing Grant Funds
30.9
$2,287,241
$271,621
$525,807
$181,595
-
$3,266,264
     Relief Fund
0.6
$53,843
$6,338
$9,897
$4,322
-
$74,400
Trust Funds
29.6
$2,989,153
$355,372
$728,039
$259,724
$2,066,338
$6,398,626
     Transportation Related
          Highway User Revenue Fund
149.9
$12,058,655
$1,425,609
$2,701,789
$1,036,496
-
$17,222,549
          Local Streets
51.5
$5,067,223
$1,442,846
$2,352,301
$409,015
$3,020,013
$12,291,398
          Transit Fund
3.7
$387,630
$46,175
$86,489
$33,215
$473,193
$1,026,702
          Transportation
0.9
$91,211
$10,737
$16,766
$7,322
-
$126,036
     Other Restricted Funds
32.6
$2,275,641
$5,074,230
$602,414
$200,940
$459,880
$8,613,105
Bond Capital Improvement
     Electric Bond Construction
5.1
$495,315
$58,309
$91,046
$39,761
-
$684,431
     Gas Bond Construction
16.5
$1,597,655
$188,078
$293,671
$128,250
-
$2,207,654
     Library Bond Construction
0.0
$1,449
$171
$266
$116
-
$2,002
     Parks Bond Construction
10.4
$1,009,291
$118,815
$185,522
$81,020
-
$1,394,648
     Public Safety Bond Construction
27.7
$2,682,621
$315,801
$493,103
$215,345
-
$3,706,870
     Streets Bond Construction
1.2
$116,453
$13,709
$21,406
$9,348
-
$160,916
     Wastewater Bond Construction
0.2
$23,613
$2,780
$4,340
$1,896
-
$32,629
     Water Bond Construction
12.6
$1,221,578
$143,805
$224,543
$98,061
-
$1,687,987
Bond Capital Improvement
73.7
$7,147,975
$841,468
$1,313,897
$573,797
-
$9,877,137
Total All Funds
4,816.8
$439,809,740
$145,779,996
$115,000,801
$63,167,709
-
$763,758,246
*Central administration positions are included in the General Fund, but the costs are spread among multiple funds in the Allocated Personnel Costs column.
**FTE rounded to the nearest tenth.
General Funds
*General Fund
2,887.1
$271,613,054
$97,104,471
$73,057,176
$40,948,134
($29,573,514)
$453,149,321
     Capital - General Fund
10.9
$1,052,870
$123,945
$193,532
$84,518
-
$1,454,865
City of Mesa, Arizona
Tentative Budget for Fiscal Year Ending June 30, 2027
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