Supporting Document (3fe9ae22...)

Item 23
CITY COUNCIl
REPOIT
Meeting Date: 
Charter Provision:
Objective:
May 19,2026
Provide for the orderly government and 
administration of the affairs of the City 
Adopt Budgets
ACTION
Public Hearing on and Adoption of Proposed Fiscal Vear 2026/27 Budget (Tentative Budget) and 
Adoption of Five-Year Capital Improvement Plan
1. The City Council solicits and receives public input relative to the entire Proposed FY 2026/27 
Budget, which includes both the Operating Budget and Capital Improvement Plan. The City 
Council may direct staff to revise the Proposed FY 2026/27 Budget prior to adoption or may adopt 
the proposed version as the Tentative Budget as amended required to conform with Arizona 
Revised Statutes and the City Charter.
2. Adopt Ordinance No. 4710 as presented (or as modified by City Council) establishing the 
Tentative Budget for FY 2026/27 and adopting by reference the State-required budget 
forms. Adoption of the Tentative Budget statutorily fixes the maximum expenditure/ budget 
appropriation limit (i.e.. estabiishes a legal maximum amount that can be spent). The 
maximum expenditure/appropriation limit may not be increased, but may be lowered, by City 
Council before final budget adoption.
Adoption of Ordinance No. 4710 also directs the City Clerk to meet obligations regarding 
publication and notices imposed by Arizona Revised Statutes and the City Charter, and tentatively 
authorizes or approves, as applicable, certain salary adjustments included in the Tentative Budget 
for city employees and Charter Officers and sets the salaries of the Presiding Judge and Associate 
Judges.
3. Adopt Ordinance No. 4711 as presented (or as modified by City Council) tentatively adopting the 
Five-Year Capital Improvement Plan for FY 2026/27 - FY 2030/31.
BACKGROUND
The Proposed FY 2026/27 Budget was released on April 3,2026 and incorporated the priorities and 
policy direction expressed by the City Council over the past year.
The Budget Review Commission met on March 9 to review the preliminary Capital Improvement 
Plan (CIP) and on April 10,16, and 23 to review and discuss the Proposed FY 2026/27 Budget and 
CIP.
The following Council meetings were held to discuss budget elements and provide direction On the 
Proposed FY 2026/27 Budget and CIP:
Action Taken .
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city Council Report | TENTATIVE FY 2026/27 OPERATING & CAPITAL BUDGET & 5-YEAR CIP
■ 
March 3,2026 - Received presentation on Proposed Rates and Fees changes for FY2026/27;
■ 
March 24, 2026 - Adopted Comprehensive Financial Policies;
■ 
May 5, 2026 - Held a joint Work Study Session with the Budget Review Commission (BRC) to 
receive recommendations and findings from BRC meetings conducted from December through 
April;
■ 
May 5,2026 - Received presentation on Proposed Operating and Capital Budgets.
Budget meetings were held in the City Hall Kiva Forum and were televised on Cox Cable Channel 11 
and streamed online at ScbttsdaleAZ.gov (search "live stream") to allow the public to virtually attend 
and listen/view the meeting in progress. There were public comment opportunities for each 
meeting. In addition, residents were welcomed to provide comments via Budget@ScottsdaleAZ.eov. 
Minutes from each meeting and documents reviewed by the City Council are also available on the 
city's website.
The Proposed Budget was also made available on the cit/s website at 
http://www.ScottsdaleAZ.gov/finance/budget.
Following the May 19,2026 public hearing and Tentative Budget adoption, the remaining scheduled 
public hearings and adoption dates related to the FY 2026/27 budget are noted below:
Second public hearing and adoption of fino/ FY 2026/27 Budget and CIP;
■
■
■
June 9 
June 9
June 23
Truth in Taxation public hearing for the city's primary property tax levy; 
Municipal Streetlight Improvement District public hearing; and 
Adoption of the property tax and streetlight district levies.
ANALYSIS AND ASSESSMENT
Since the April 3,2026 Proposed Budget release, the following changes have been incorporated into 
the city's Tentative FY 2026/27 Budget:
Operating Budget
■ 
Adjusted the Aviation Fund Transfer Out and Contingency forecast to reflect the Land Purchase 
approved by the City Council at the April 14, 2026 meeting. This will not impact the FY 2026/27 
budgeted expenditures but will impact the Aviation Fund FY 2025/26 Forecast and fund balance.
Capital Improvement Plan
■ 
Adjust the Ambulance Annex prpject (PB2603) to reflect $8,550,000 that was moved to FY 
2025/26 from FY 2026/27 as a result of City Council action taken on March 24,2026. This change 
will not impact the overall FY 2026/27 capital budget.
Adopting Ordinance No. 4711 tentatively adopts the five-year Capital Improvement Plan for the 
period beginning July 1, 2026 and ending June 30, 2031, subject to changes directed by City Council 
accompanying the Final Budget. The complete version of the tentative five-year Capital 
Improvement Plan is on file with, and available for review at, the Office of the City Clerk.
Adopting Ordinance No. 4710 authorizes the net reduction of (8.33) FTE positions.
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t
City Council Report | TENTATIVE EY 2026/27 OPERATING & CAPITAL BUDGET & 5-YEAR CIP
Council may increase or decrease the Tentative Budget before adoption. Once adopted, the 
Tentative Budget sets the legal maximum budget appropriations for the city. For the Final Budget 
adoption, Council may decrease the maximum expenditure/ appropriations but may not increase 
the maximum expenditure/ appropriations establishe4 by the Tentative Budget.
1
RESOURCE IMPACTS
The city's total tentative FY 2026/27 budget appropriation is $2.1 billion and consists of the follo\wing 
(rounding differences may occur):
Proposed Budget 
($ millions)
Changes
Tentative Budget 
($ millions)
Fund
Generalf®^
$
438.4 
$
$
438.4
Special Revenue
$
90.5 
$
$
90.5
Debt Service
$
104.1 
$
$
104.1
Enterprise
$
169.4 
$
$ '
169.4
Grants. & Special Districts Budget
$
20.4 
$
$
20.4
Net Internal ServicesC’)
$
15.4 
$
$
154
OperaSng Budget $
838.2 
$
$
838.2
Capital Budget
$
881.9 
$
$
881.9
Contingencies & Reserves Budget^^)
$
398.8 
$
$
398.8
Capital and Contingencies/Reserve Budget
$
1,280.8 $
$
1,280.8
Total FYjm^^ri^tive^ddet
$ 
" 2,118 9 i
$
2,118.9
The Ambulance Services Fund is included as part of the General Fund.
i^iThe net Internal Services Fund balance of $15;4 million represents gross Internal Services Fund charges of $99.5 
million offset by $84.2 million of internal charges to other funds. This adjustment is made to avoid double budgeting in 
the various operating funds and the Internal Services Fund.
The Contingencies & Reserves Budget are included in the "maximum" legal appropriation to provide the city with 
budget Oexibiiity for unforeseen items during the fiscal year. Per the City Charter and city's financial policies, use of 
contingencies and reserves require City Council approval prior to each occurrence.
On June 9, 2026, before the FY 2026/27 final budget adoption takes place, the City Council rnay 
reduce or reallocate total budget expenditures; however, the City Council may not increase the total 
amount of expenditures adopted in the Tentative Budget. City Council may also direct staff to make 
changes to the five-year Capital Improvement Plan before the FY 2026/27 final budget adoption.
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City Council Report | TENTATIVE FY 2026/27 OPERATING & CAPITAL BUDGET & 5-YEAR CIP
OPTIONS & STAFF RECOMMENDATION 
Recommended Approach
Recommend adoption of Ordinances No. 4710 and No. 4711, setting the city's maximum legal 
expenditure limit for the FY 2026/27 budget at $2.1 billion and tentatively adopting the five-year 
Capital Improvement Plan.
Adoption of Ordinance No. 4710 will direct the City Clerk to meet obligations regarding publication 
and notices imposed by Arizona Revised Statutes and the City Charter, and also tentatively 
authorizes or approves, as applicable, certain salary adjustments included in the Tentative Budget 
for city employees and Charter Officers and sets the salaries of the Presiding Judge and Associate 
Judges.
RESPONSIBLE DIVISION(S)
City Manager; City Treasurer/CFO
STAFF CONTACT(S)
Scott Selin, Budget Director, (480) 312-2603, sselin@scottsdaleaz.gov
Page 4 of 5
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City Council Report | TENTATIVE FY 2026/27 OPERATING & CAPITAL BUDGET & 5-YEAR CIP 
APPROVED BY
Greg Caton, City Manager
(480) 312-7759, Ecaton@scottsdaleaz.eov
5/6/26 11:23 MST
Date
Sonia,
5/5/26 10:30 MST
Sonia Andrews, City Treasurer/CFO
(480) 312-2364, sandrewstgScottsdale/VZ.ROv
Date
ATTACHMENTS
1. 
Ordinance No. 4710
2. 
Ordinance No. 4711
Page 5 of 5
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ORDINANCE NO. 4710
AN ORDINANCE OF THE COUNCIL OF THE CITY OF SCOTTSDALE, 
MARICOPA COUNTY, ARIZONA, ADOPTING THE ESTIMATES OF REVENUES 
AND EXPENSES FOR THE CITY OF SCOTTSDALE, INCLUDING ESTIMATED 
PROPERTY TAX LEVY AND PROPERTY TAX RATE, AS THE TENTATIVE 
BUDGET FOR FISCAL YEAR BEGINNING JULY 1, 2026, AND ENDING JUNE 
30, 2027; SETTING FORTH THE RECEIPTS AND EXPENDITURES, THE 
AMOUNTS ACTUALLY LEVIED, AND THE AMOUNTS ESTIMATED AS 
COLLECTIBLE FOR THE PREVIOUS YEAR; DIRECTING FY 2026/2027 
DOCUMENTS BE PUBLISHED; DIRECTING FY 2026/2027 NOTICES BE 
GIVEN; AND TENTATIVELY AUTHORIZING OR APPROVING, AS 
APPLICABLE, CERTAIN SALARY ADJUSTMENTS INCLUDED IN THE 
TENTATIVE BUDGET FOR CITY EMPLOYEES AND CHARTER OFFICERS 
AND TENTATIVELY SETTING THE SALARIES OF THE PRESIDING JUDGE 
AND ASSOCIATE JUDGES.
WHEREAS, in accordanee with the provisions of Title 42, Chapter 17 of the Arizona 
Revised Statutes, and the Scottsdale City Charter, the City Council must meet annually and make 
a budget of the estimated amounts required to pay the expenses of conducting the business of 
the City of Scottsdale for the ensuing fiscal year;
WHEREAS, the City Council is further required to prepare and publish a summary 
schedule of the estimates of revenues and expenses;
WHEREAS, the Fiscal Year 2026/2027 Tentative Budget includes certain compensation 
adjustments for City employees. Charter Officers, and the Presiding Judge and Associate Judges, 
which the City Council finds appropriate to tentatively authorize or approve, as applicable; and
NOW, THEREFORE, BE IT ORDAINED by the Council of the City of Scottsdale, Maricopa 
County, Arizona, as follows:
Section 1. Pursuant to the laws of the State of Arizona and the Scottsdale City Charter, 
the City Council hereby adopts Schedules A through G, as further described below, attached 
hereto as Exhibit 1, and incorporated herein by this reference in their entirety, as the Tentative 
Budget of the City of Scottsdale for the fiscal year beginning July 1, 2026, and ending June 30, 
2027 (“Fiscal Year 2026/2027”):
Schedule A, Summary Schedule of Estimated Revenues and Expenditures/Expenses, 
Fiscal Year 2026/2027
Schedule B, Summary of Property Tax Levy and Property Tax Rate Information, Fiscal 
Year 2026/2027
Ordinance No. 4710 
Page 1 of 2
ATTACHMENT 1

Schedule C, Summary by Fund of Revenues Other than Property Taxes, Fiscal Year
2026/2027
Schedule D, Summary by Fund Type of Other Financing Sources/(Uses) and Interfund
Transfers Fiscal Year 2026/2027
Schedule E, Summary by Division of Expenditures/Expehses Within Each Fund Type,
Fiscal Year 2026/2027
Schedule F, Summary by Division of Expenditures/Expenses, Fiscal Year 2026/2027
Schedule G, Full-Time Employees and Personnel Compensation, Fiscal Year 2026/2027
Section 2. The City Clerk is hereby authorized and directed to publish and otherwise make 
available, in a manner prescribed by law, the summary of estimated revenues and expenses set 
forth in Schedules A & B and/or the complete copy of estirriates of revenues and expenses 
(Schedules A-G), together with all required notices that the City Council will meet for the purpose 
of a final hearing of taxpayers, including a Truth in Taxation hearing, and for adoption of the Fiscal 
Year 2026/2027 Budget on June 9, 2026, at the hour of 5:00 p.m. in the City Hall Kiva, 3939 N. 
Drinkwater Boulevard, Scottsdale, Arizona.
Section 3. Further, all to become effective July 1,2026, the City Council hereby tentatively: 
(i) authorizes a five percent step program for sworn Police and Fire personnel, a one percent 
salary market adjustment for all job classifications except as specified in this section, and up to 
three percent salary merit increase for all eligible City employees based on performance; (ii). 
pursuant to Section 9-6 of the Scottsdale Revised Code, sets the salaries for the Presiding City 
Judge and the Associate Judges to increase their current salaries as follows: a one percent salary 
market adjustment and an additional salary increase of up to three percent, but not to exceed the 
salary range for the position^ and (iii) approves a one percent salary market adjustment for all 
other Charter Officers.
PASSED AND ADOPTED by the Council of the City of Scottsdale, Maricopa County, 
Arizona this 19"’ day of May 2026.
ATTEST:
CITY OF SCOTTSDALE, an Arizona 
municipal corporation
Ben Lane, City Clerk
Lisa Borowsky, Mayor
APPRO
,S TO FORM:
/
Luis'B.^SantaellaTSii^ttorney
By: Jennifer Fernandez^Assistant City Attorney
Ordinance No. 4710 
Page 2 of 2

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31VIS1103S30A1I3

CITYOFSCOnSDALE
Summary of Properly Tax Levy and Property Tax Rate Information 
Fiscal Year 2026/2027 
ScheduleB
Rscal Year 
Rscal Year
2025/2026 
2026/2027
1. Maximum allowable primary property tax levy.. A.R.S. §42-
17051(A) 
39,592,037 ________ 40,723,413
2 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)
3. 
Property tax levy amounts
A. Primary property taxes (includes tort judgments)*
Property tax judgment
B. Secondary property taxes
Property tax judgment
C. Total property tax levy amounts
4. 
Property taxes collected**
40,270,725
34,851,032
75,121,757
41,292,148
36,697,999
77,990,147
A. 
Primary property taxes
(1) 2025/2026 levy
(2) Prior years'levies
,(3) Total primary property taxes
B. Secondary property taxes
(1) 2025/2026 levy
(2) Prior years'levies
(3) Total secondary property taxes
C. Total property taxes collected
5. Property tax rates 
A. City tax rate
(1) Primary property tax rate
Property tax judgement
(2) Secondary property tax rate
Property tax judgement
(3) Total city tax rate
40,270,725
407,234
40,677,959
34,851,032
34,851,032
75,528,991
\
0.4891
0.4233
0.9124
0.4801
0.4267
0.9068
B. Special assessment district tax rates
Secondary property tax rates - As of the date the Adopted budget was.prepared, the city was operating 357 
special assessment districts-(streetlight improvement districts) for which secondary property taxes are 
levied. For information pertaining to these special assessment districtsand their tax rates, please contact
* Does not include an additional $437,234 in expected FY 2026/27 property tax revenue from preceding years; 
this anticipated revenue increases total FY 2026/27 property taxjevenue to $41,699,382.
** Includes actual property taxes collected as of the date the tentative budget was prepared, plus estimated 
property tax collections for the remainder of the fiscal year.
Exhibit 1 
Ordinance No. 4710 
Page 2 of 20

CITY OF SCOTTSDALE
Summary by Fund of Revenues Other than Property Taxes 
Rscal Year 2026/2027 
Schedule C
Source of Revenues
Budgeted
Revenues
2025/2026
Actual
Revenues
2025/2026*
Tentative
Revenues
2026/2027
GENERAL FUND 
TAXES-LOCAL
AMUSEMENT
AUTOMOTIVE
CONSTRUCTION
DINING/ENTERTNMNT
FOOD STORES
HOTEL/MOTEL
MAJOR DEPT STORES
MANUFACTURING
MISC RETAIL STORES
OTHER ACTIVITY
RENTAL
SERVICE WITH RETAIL
UTILITIES
WHOLESALE
ELECTRIC & GAS FRANCHISE 
CABLE TV LICENSE FEE 
SALT RIVER PROJECT IN LIEU 
STORMWATER FEE
TOTALTAXES-LOCAL
STATE SHARED REVENUES
STATE SHARED SALES TAX 
STATE SHARED INCOME TAX 
AUTO LIEU TAX
TOTAL STATE SHARED REVENUES
CHARGES FOR SERVICE/OTHER
WESTWORLD EQUESTRIAN FACILITY FEES 
INTERGOVERNMENTAL AGREEMENTS 
MISCELLANEOUS 
PROPERTY RENTAL
TOTAL CHARGES FOR SERVICE/OTHER
LICENSE PERMITS & FEES
BUSINESS & LIQUOR LICENSES 
FIRE CHARGES FOR SERVICES 
RECREATION FEES
TOTAL LICENSE PERMITS & FEES
RNES FEES & FORFEITURES
COURT FINES 
LIBRARY 
PARKINGFINES 
PHOTO RADAR 
JAIL DORMITORY
TOTAL FINES FEES i FORFEITURES
$3,195,354
$24,164,071
$20,542,762
$17,288,912
$10,297,475
$10,992,272
$13,475,587
$2,391,599
$44,715,205
'$6;328,636
$15,928,415
$8,558,473
$6,415,547
$3,902,456
$10,487:242
$2,894,791
$200,000
$962,319
$202,741,116
$38,560,076
$46,243,346
$12,401,290
$97,204,712
$6,614,024
$6,022,182
$1,787,411
$5,924,773
$20,348,390
$2,669,037
$10,793,194
$6,009,970
$19,472,201
$4,113,661
$43,726
$261,000
$2,644,511
$149,818
$7,212,716
$3,338,788
$23,571,046
$22,383,409
$19,100,595
$10,883,999
$11,675,552
$13,225,585
$3,415,817
$46,364,928
$7,181,164
$12,549,933
$10,494,452
$6,320,625
$4,178,752
$10,752,337
$2,894,791
$200,000
$962,319
$209,494,092
$37,788,874
$48,032,139
$13:021,355
$98,842,368
$7,143,024
$6,022,182
$1,787,411
$5,924,773
$20,877,390
$2,669:037
$8,793,520
$5,725,437.
$17,187,994
$4,113,661
$43,726
$261,000
$2,644,511
$292700
$7,355,598
$3,405,563 
$24,042,464 
$23,222,789 
$19,495,400 
$11,107:865 
$11,909,059 . 
$13,381,868 
$3,551450 . 
$48,567,259 
$7,333,485' 
$12,800,931 
$11,124,120 
$6,390,056 
$4,262,326 
$10,967,384 . 
$2,692,156. 
$200,000: 
$971,942
$215,427,117
$37,759,045 
$51,488,168 
$13,323,572 . 
$102,570,785 '
$6,666,875
$6:220,486
$1,675,48.7
$6,386,877
$20,949,725
$2,671,565
$12,177,629
$5,818,882
$20,668,076
$4,113,661
$78,726
$241,000
$2,644,511
$0
$7,077,898
Exriibit 1 
Ordinance No. 4710 
Page 3 of 20

Source of Revenues
Budgeted
Revenues
2025/2026
INTEREST EARNINGS 
INTEREST EARNINGS 
TOTAL INTEREST EARNINGS
BUILDING PERMITTEES & CHARGES 
BUILDING & RELATED PERMITS 
TOTAL BUILDING PERMIT FEES & CHARGES
INDIRECT/DIRECT COST ALLOCATIONS 
INDIRECT COSTS 
DIRECT COST ALLOCATION (FIRE)
TOTAL INDIRECT/DIRECT COST ALLOCATIONS
TOTAL GENERAL FUND
SPECIAL REVENUE FUNDS 
PARK AND PRESERVE TAX FUNDS
AMUSEMENT 
AUTOMOTIVE 
CONSTRUCTION 
DINING/ENTERTNMNT 
FOOD STORES 
HOTEL/MOTEL 
MAJOR DEPT STORES 
MANUFACTURING ■
MISC RETAIL STORES 
OTHER ACTIVITY 
RENTAL
SERVICE WITH RETAIL 
UTILITIES 
WHOLESALE 
INTEREST EARNINGS
TOTAL PARK AND PRESERVE TAX FUNDS
PRESERVATION FUNDS
AMUSEMENT
AUTOMOTIVE
CONSTRUCTION
DINING/ENTERTNMNT
FOOD STORES
HOTEL/MOTEL
MAJOR DEPT STORES
MANUFACTURING
MISC.RETAIL STORES
OTHER ACTIVITY
RENTAL
SERVICE WITH RETAIL 
UTILITIES 
WHOLESALE 
INTEREST EARNINGS
TOTAL PRESERVATION FUNDS
$11,103,081
$11,103,081
$23,752,610
$23,752,610
$8,796,368
$462,278
$9,258,646
$39T093,472
$3,283,772 
$2,791,654 
$1,399,373 
$434,231 
$1,498,946 
$1,831,262 
$6,076,565 
$494,097 
$2,164,589 
$2,349,473 
$871,839 
$325,006 
$530,323 
$1,163,051 
. $0
$25,214,181
$434,231
$3,283;776
$2,791,654
$2,349,473
$1,399,373
$1,498,946
$1,831,262
$325,006
$6,076,565
$494,097
$2,164,589
$1,163,051
$871,839
$530,323
$4,436,344
$29,650,529
Actual
Revenues
2025/2026*
$16,654,622
$1.6,654,622
$23,752,610
$23,752,610
$8,796,368
$462,278
$9,258,646
$403,423,319
$449,409
$3,120,964
$2,921,903
$2,512,256
$1,401,935
$1,573,603
$1,792,686
$410,646
$6,192,546
$530,312
$1,708,593
$1,366,611
$853,730
$542,865
$0
$25,378,059
$455,289
$6,555,958
$3,052,283
$2,604,627
$1,484,181
$1,592,121
$1,803,490
$465,794
$6,322,494
$548,911
$1,711,353
$1,431,061
$861,903
$569,830
$4,454,704
Tentative
Revenues
2026/2027
$18,588,997
$18,588,997
$24,025,388
$24,025,388
$10,456,844
$588,691
$11,045,535
$420.353.521 .
$464,393
$3,278,521
$3,166,744
$2,658,463
$1,514,709.-
$1,623,964.
$1,824i802
$484,425
$6,622,808.
$565,377 
$1,745,581 
$1,516,924 ■ 
$871,373 
$581,225 
$316,915
$27,236,224
$464,393
$3,278,521
$3,166,744
$2,658,463
$1,514,709
$1,623,964
$1,824,802:
$484,425
$6,622,808
$565,377
$1,745,581
$1,516,924
$871,373
$581,225
$4,467,824
$33,913,999
$31,387,133
Exhibit 1 
Ordinance No. 4710 
Page 4 of 20

Source of Revenues
Budgeted
Revenues
2025/2026
TRANSPORTATION FUND
AMUSEMENT
AUTOMOTIVE
CONSTRUCTION
DINING/ENTERTNMNT
FOOD STORES
HOTEL/MOTEL
MAJOR DEPT STORES
MANUFACTURING
MISC RETAIL STORES
OTHER ACTIVITY
RENTAL
SERVICE WITH RETAIL 
UTILITIES 
WHOLESALE 
HIGHWAY USER TAX
LOCAL TRANSPORTATION ASSISTANCE FUND 
INTERGOVERNMENTAL AGREEMENTS 
MISCELLANEOUS 
PROPERTY RENTAL 
INTEREST EARNINGS 
TOTAL TRANSPORTATION FUND
TOURISM DEVELOPMENT FUND
TRANSIENT OCeUPANCY TAX 
MISCELLANEOUS 
PROPERTY RENTAL 
INTEREST EARNINGS
TOTAL TOURISM DEVELOPMENT FUND
SPECIAL PROGRAMS FUND
ELECTRIC & GAS FRANCHISE 
STORMWATER FEE-CIP 
WESTWORLD EQUESTRIAN FACILITY FEES 
INTERGOVERNMENTAL AGREEMENTS 
MISCELLANEOUS
PROPERTY RENTAL (Includes SURCHARGE) 
CONTRIBUTIONS & DONATIONS 
BUSINESS & LIQUOR.LICENSES 
RECREATION FEES 
COURT FINES 
LIBRARY 
POLICE FEES 
INTEREST EARNINGS 
BUILDING & RELATED PERMITS 
INDIRECT/DIRECT COST ALLOCATIONS 
TOTAL SPECIAL PROGRAMS FUND
$578,975
$4,378,362
$3,722,207
$3,132,632
$1,865,831
$1,998,595
$2,441,685
$433,342
$8,102,084
$658,799
$2,886,120
$1,550,735
$1,162,452
$707,098
$19,537,489
$610,000
$221,734
$12,100
$5,844
$2,942,285
$56,948,369
$33,000,000
$15;000
$3,657,800
$592,737
$37,265,537
$265,000
$7,868,373
$1,286,364
$2,648,622
$5,247,229
$1,185,346
$1,105,772
$50,160
$4,963,254
$2,618,654
$119,646
$95,400
$256,648
$126,120
$20,000
Actual
Revenues
2025/2026*
$590,517
$3,985,232
$4,030,925
$3,455,488
$1,971,589
$2,106,847
$2,335,798
$429,503
$8,140,357
$607,769
$2,269,453
$1,839,418
$1,140,722
$639,737
$19,258,319
$610,000
$221,734
$12,100
$5,844
$2,823,307
$56,474,659
$35,211,000
$15,000
$3,910,000
$592,737
$39,728,737
$265,000
$7,868,373
$1,461,364
$235,822
$5,247,229
$1,169,920
$1,062,272
$50,160
$4,963,254
$2,618,654
$119,646
$95,400
$256,648
$126,120
$20,000
Tentative
Revenues
2026/2027
$600,748 
$4,043,791 
$4,187,765 
$3,526,186 
$2,012,342 
$2,150,970' 
$2,380,999 
$446,681 
$8,523,379 
$647,948 
$2,320,936 
$1,945,123 . 
$1,151,057 , 
$619,646 
$18,811,189 
$610,000 
$306,734 
$12,100 
$5,844 
$2,820,484
$57,123,922
$35,915,222 
$15,000." 
$3,988,200. 
$526.932 ..
$40,445,354
$265,000
$7,902,150
$1,651,090
$235,822
$3,643,934
$2,166,306
$1,248,086
$50,160
$4,387,590
$2,618,654
$119,646
$95,400
$309,468
$126,120
$20,000
$27,856,588
$25,559,862
$24,839,426
Exhibit 1 
Ordinance No. 4710 
Page 5 of 20

Source of Revenues
Budgeted
Revenues
2025/2026
STADIUM FACILITY FUND
MISCELLANEOUS 
PROPERTY RENTAL 
CONTRIBUTIONS'& DONATIONS 
INTEREST EARNINGS
TOTAL STADIUM FACILITY FUND
TOTAL SPECIAL REVENUE FUNDS
GRANTS & SPECIAL DISTRICTS FUNDS 
SPECIAL DISTRICTS FUND 
STREETLIGHT DISTRICTS 
TOTAL SPECIAL DISTRICTS FUND
$294,210
$1,005,598
$725,000
$180,265
$2,205,073
$179.140.277
$579,465:
$579,465
Actual
Revenues
2025/2026*
$294,210
$1,235,598
$725,000
$180,265
$2,435,073
$183.490.389
$579,465
$5791465
Tentative
Revenues
2026/2027
$368,036
$1,033,248
$725,000
$170,768
$2,297,052
$183.329.111
$662,985
$662,985
GRANTFUNDS
MISCELLANEOUS 
PROPERTY RENTAL 
CONTRIBUTIONS & DONATIONS 
INTERGOVERNMENTAL AGREEMENTS 
FEDERAL GRANTS 
STATE GRANTS 
TOTAL GRANT FUNDS
TOTAL GRANTS & SPECIAL DISTRICTS FUNDS
CAPITAL IMPROVEMENT PROJECT FUNDS
AMUSEMENT 
AUTOMOTIVE 
CONSTRUCTION 
DINING/ENTERTNMNT 
FOOD STORES 
HOTEL/MOTEL 
MAJOR DEPT STORES 
MANUFACTURING 
MISC RETAIL STORES ’
OTHER ACTIVITY 
RENTAL^
SERVICE WITH RETAIL
UTILITIES
WHOLESALE
OTHER WATER REVENUE
OTHER WATER RECLAMATION REVENUE
NON-POTABLE WATER SERVICE CHARGES,
INTERGOVERNMENTAL AGREEMENTS
CONTRIBUTIONS.&rDONATIONS
INTEREST EARNINGS
BUILDINGS RELATED PERMITS
FEDERAL GRANTS
BOND PROCEEDS
MISCELLANEOUS
TOTAL CAPITAL IMPROVEMENT PROJECT FUNDS
$602,615
$67,100
$2,647,107
$0
$19,447,166
$873,752
$23,637,740
$24.217.205
$289,488
$2T89,T80
$1,861,102
$1,566,315
$932,916
$999,297
$1,220;841
$216,671
$4;051,043
$329,400
$1,443,058
$775,368
$581;226
$353,548
$11,000,000
$7,900,000
$2,100,000
$111,167,850
$0
$6,065,689
$75,000
$29,182,307
$50,000,000
$0
$234.300.299
. $602,615 
$67,100 
$2,647,107 
$2,4121800 
$19,447,166 
$873,752
$26,050,540
$26.630.005
$289,488
$2,189,180
$1,861,102
$1,566,315
$932,916
$999,297
$1,220,841
$216,671
$4,051,043
$329,400
$1,443,058
$775,368
$581,226
$353,548
$11,000,000
$7,900,000
$2,100,000
$241834,672
$0
$6;288,570
$428,300
$4,892,272:
$0
$2,597,059
$76,850,326
. $0 
■ ,$o
$1,576,955.
$1,680,089.
$22;796,940
$55,000
$26,108,984
$26.771.969
$309,596 
$2,185,678 
$2,111,163 
$1,772,309 
i$1,009;807, . 
$1,082,640 
$1,216,533' ■ 
$3221951 
$4,41^206 
$376,920 
$1,163,721 
$1,011,285 
$580,915 
$387,485 
$11,000;000 
$7,900,000 
$2,100,000 
$122:289,782 
$0
$6,499,806
$75,000
$13,663,896
$79;ooo,ooo
$6,172,337
$266.647.030
Exhibit 1 
Ordinance No. 4710 
Page 6 of 20

Source of Revenues
ENTERPRISE FUNDS 
AVIATION FUND .
JET FUEL 
AIRPORT FEES 
PROPERTY RENTAL 
INTEREST EARNINGS
TOTAL AVIATION FUND
WATER & WATER RECLAMATION FUNDS
STORMWATER FEE 
WATER SERVICE FEES 
SEWER SERVICE FEES 
NON-POTABLE WATER SERVICE CHARGES 
MISCELLANEOUS 
. PROPERTY RENTAL 
CONTRIBUTIONS & DONATIONS 
INTEREST EARNINGS 
FEDERAL GRANTS 
INDIRECT COSTS
TOTAL WATER & WATER RECLAMATION FUNDS 
SOLID WASTE FUND
SOLID WASTE SERVICE CHARGES - COMMERCIAL 
SOLID WASTE SERVICE CHARGES - RESIDENTIAL 
INTEREST EARNINGS
TOTAL SOLID WASTE FUND
TOTAL ENTERPRISE FUNDS
INTERNAL SERVICE FUNDS 
PC REPLACEMENT FUND
INTERNAL SERVICE OFFSETS 
PC REPLACEMENT 
TOTAL PC REPLACEMENT FUND
SELF INSURANCE FUNDS - HEALTH
INTERNAL SERVICE OFFSETS 
DISABLED RETIREE CONTRIBUTIONS 
EMPLOYEE CONTRIBUTIONS - DENTAL 
EMPLOYEE CONTRIBUTIONS - MEDICAL 
EMPLOYER CONTRIBUTION - DENTAL 
EMPLOYER CONTRIBUTION - MEDICAL 
MISCELLANEOUS
TOTAL SELF INSURANCE FUNDS - HEALTH
SELF INSURANCE FUNDS - RISK
INTERNAL SERVICE OFFSETS
SELF INSURANCE (PROPERTY AND WORKERS COMP)
UNEMPLOYMENT CLAIMS
MISCELLANEOUS
REIMBURSEMENTS FROM OUTSIDE SOURCES
TOTAL SELF INSURANCE FUNDS - RISK
Budgeted
Revenues
2025/2026
$259,461
$9,391,985
$196;493
$577,458
$10,425,397
$339,642
$142,943,240
$60,413,477
$18,676,089
$3,141,964
$232,679
$9^000
$2,426,151
$492,914
$919,905
$229,595,061
$4,669,583
$33,431,829
$299,423
$38,400,835
$278.421.293
($1,010,659)
$1,010,659
$0
($31,171,221)
$213,497
$792,527
$9,192;i08
$893,137
$30,278,084
$305,184
$10,503,316
($20,105,408) 
. $20,050,923 
$54,485 
$240,000 
$525,000
$765,000
Actual
Revenues
2025/2026*
$285,407
$10,331,184
$216,142
$635,204
$11,467,937
$339,642
$142,943,240
$60,413,477
$18,676,089
$3,141,964
$232,679
$9,000
$2,426,151
$492,914
$919,905
$229,595,061
$4,669,583
$33,431,829
$299,423
$38,400,835
$279.463.833
($1,010,659)
$1,010,659
$0
($31,171,221)
$177,301
$798,918
$9,434,916
$901,151
$32,583,083
$311,844
$13,035,992
($20,105,408)
$20,050,923
$54,485
$240,000
$525,000
$765,000 .
Tentative
Revenues
2026/2027
$257,245
$10,534,898
$202,389:
$752,760
$11,747.292
$341,100
$148,679,433
$64,425,686
$19,731,600
$1,136,147
$239,401
$11,000
$3,386,426
$0
$919,905
$238,870,698 .
$4,205,222
$34,230,913
$436;681
$38.872,816
$289:490.806
($1,185,894)
$1,666,383
$480,489 .
($37,101,024)
$194,499
$823,003
$9,934,958
$928,068
$36,172,956
$320,000
$11,272,460 -
($19,254,485)
$19,200,000
$54,485
$285,000
$550,000
$835,000
Exhibit 1 
Ordinance No; 4710 
Page 7 of 20

Source of Revenues
Budgeted
Revenues
2025/2026
Actual
Revenues
2025/2026*
Tentative
Revenues
2026/2027
FLEET FUNDS
FUEL
MAINTENANCE & OPERATIONS 
RENTAL RATES 
MISCELLANEOUS
REIMBURSEMENTS-FROM OUTSIDE SOURCES 
INTERNAL SERVICE OFFSETS
TOTAL FLEET FUNDS
TOTAL INTERNAL SERVICE FUNDS
$5,576,328
$10,923,737
$15,494,758
$574,721
$578,912
($31,994,823)
$1,153,633
$12,421.949'
$1:119.594.495’
$4,776,328
$11,923,737
$1.5,494,758
$57.4,721
$578;912
($31,9.94;823)
$1,353,633
$15,154.625
$985.012.497
$3,726,683
$11,929,596
$1.3,847,170,
$831,200
$590,000
($26,641,450)
$4,283,1.99
$16.871,148
$1.203.463.585"
TOTAL ALL FUNDS 
_____
* Includes actual revenues recognized on the.modified:accrual or accrual basis,as.of the date the tentative budget was prepared, plus 
estimated expenditures for the remainder of the fiscal year.
Exhibit! 
Ordinance No. 4710 
Page:8 of20

CITY OF SCOTTSDALE
Summary by Fund Type of Other Financing Sources/(Uses) and Interfund Transfers
Fiscal Year 2026/2027 
Schedule D
Fund
Other
Rnancing
Soufces/(Uses)
2026/2027
GENERAL FUND
GENERAL FUND
$0
TOTAL GENERAL FUND
$0
GRANTS & SPECIAL DISTRICTS FUNDS 
GRANT FUNDS 
SPECIAL DISTRICTS FUND
TOTAL GRANTS & SPECIAL DISTRICTS FUNDS
$0
50
$0
Tentative Interfund 
Transfers 
2026/2027
IN 
OUT
$26,210,908
$26,210,908
$0
$0
$48,61:3,182
$48,613,182
0
$0
$0
$0
SPECIAL REVENUE FUNDS
PARK AND PRESERVE TAX FUNDS 
PRESERVATION FUNDS 
SPECIAL PROGRAMS FUND 
STADIUM FACILITY FUND 
TOURISM DEVEL0PMENT:FUND 
TRANSPORTATION FUND
TOTAL SPECIALREVENUEFUNDS
$0
$0
$0
$0
$0
JO
$0
$26,319,309
$0
$0
$200,000
$0
$0
$31,677,398 : 
$17i826,544;: 
$10,341,975 
$1,510,000. 
$17,541,290 • 
$32,502,845 ;
$26,519,309
$111,400,052
DEBT SERVICE FUNDS
DEBT
$0
TOTAL DEBT SERVICE FUNDS
$0
$35,100,093
$35,100,093
$0
$0
CAPITAL IMPROVEMENT PROJECT FUNDS 
CAPITAL improvement PROGRAM
TOTAL CAPITAL IMPROVEMENT PROJECT FUNDS
M.
$0
$146,523,477
$146,523,477
$2,410,846
$2,410,846
ENTERPRISE FUNDS.
AVIATION FUND 
SOLID WASTE FUND
WATER & WATER RECLAMATION FUNDS
TOTAL ENTERPRISE FUNDS
$0
$0
$0
$0
$492,600
$0
$9,50;6,989
$9i999,589
$1,721,323
$3i930,755
$69,135,027
$74,787,105
Internal SERVICE FUNDS
FLEET FUNDS
SELF INSURANCE FUNDS - HEALTH 
SELF INSURANCE FUNDS-RISK
TOTAL INTERNAL SERVICE FUNDS
TOTAL ALL FUNDS
$0
$0
$d
$0.,
$0
$100,000
$116,645
$0
$216,645
$244,570,022
$7,036,867
$0
$321,970
$7,358,837
$244,570,022
Exriibit 1 
Ordinance No. 4710 
Page 9 of 20

CITY OF SCOTTSDALE
Summary by Division of Expenditures/Expenses Within Each Fund Type 
Fiscal Year 2026/2027 
Schedule E
Fund/Departments
Adopted
Budget
Expenditures
2025/2026
Expenditure
Adjustments
Approved
2025/2026
Actual
Expenditures
2025/2026*
Tentative
Budget
E^enditures
2026/2027
GENERAL FUND
GENERAL GOVERNMENT
MAYOR AND CITY COUNCIL 
CITY AHORNEY'S OFFICE 
CITY AUDITOR'S OFFICE 
CITY CLERK'S OFFICE 
CITY COURT
CITY MANAGER'S OFFICE 
CITY TREASURER'S OFFICE
$1,106,449
$9,924,074
$1,379,751
$1,953,342
$6,602,524
$3,731,987
$14,589,951
($5,109)
$225,300
($19,644)
($19,250)
($100,651)
($43,648)
($179,289)
$1,101,340 
$10,149,374 
$1,360,107 
$1,934,092 
$6,501,873 
$3,688,339 
$14;410,662
TOTAL GENERAL GOVERNMENT
$39,288,078
($142,291) 
$39,145,787
CENTRALIZED SERVICES
FINANCIAL MANAGEMENT SERVICES** 
COMMUNICATIONS 
INFORMATION TECHNOLOGY 
HUMAN RESOURCES 
FACILITIES MANAGEMENT
$0
$4,119,065
$22,979,657
$5,569,163
$29,395,932
$0
($54,430)
$341,309
($63,944)
($44,998)
$0
$4,064,635 
. $23,320,966 
$5,505,219 
$29,350,934
TOTAL CENTRALIZED SERVICES
$62,063,817
$177,936 
$62,241,753
PUBLIC SAFETY
POLICE DEPARTMENT 
FIRE DEPARTMENT
TRANSPORTATION AND INFRASTRUCTURE
TOTAL TRANSPORTATION AND INFRAST.
PARKS & RECREATION AND PRESERVE
PARKS & RECREATION 
PRESERVE
TOTAL PARKS & REC. AND PRESERVE
COMMUNITY DEVaOPMENT
PLANNING AND DEVELOPMENT SERVIOES 
ECONOMIC DEVELOPMENT 
TOURISM AND EVENTS
TOTAL COMMUNITY DEVELOPMENT
COMMUNITY ENRICHMENT
SCOnSDALE STADIUM 
WESTWORLD 
HUMAN SERVICES 
LIBRARY SERVICES
TOTAL COMMUNITY ENRICHMENT
$3,401,633
$3,401,633
:$49,717) 
$3,351,916
$49,717) 
$3,351,916
$26,096,016
$0
($110,604)
$0
$25,985,412
$0
$26,096,016 
($110;604) 
$25,985,412
$19,759,172
$1,385,527
$5,921,670
($289,126)
($16,460)
$387,595
$19,470,046
$1,369,067
$6,309,265
$27,066,369
$82,008 
$27,148,378
$1,160,299
$8,041,145
$5,501,121
$9,622,054
($11,487)
($357,615)
($84,015)
($141,589)
$1,148,812
$7,683,530
$5,417,106
$9,480,465
$24,324,619 
‘ ($594,706) 
$23,729,913
DEBT SERVICE
$481,324
$0
$481,324
TOTAL DEBT SERVICE
$481,324
$0
$481,324:
$1,266,579
$9,672,641
$1,461,803
$1,851,076
$6,649,699
$4,646,770
$15,399,056
$40,947,624
$1,198,602
$2,602,659
$22,145,348
$6,351,058.
$29,339,390
$61,637,057
$202,849,778 
($2,231,795), $200,617,983
$90,648,047 
($898,502) 
$89,749,545
$150,133886
$100,962,154
TOTAL PUBLIC SAFETY $293,497,825 
($3,130,297) 
$290,367,528 
$251,096,040
$2,976,837
$2,976,837.
$26,287,138
$0
$26,287,138
$17,371,193
$1,375,837
$6,125,975
$24,873,006
$1,149,183 
$3619,179 
$6,215,387 
$9,630,028
$25,613,777
$505,390
$505,390
Exhibit 1 
Ordinance No. 4710 
Page 10 of 20

Fund/Departments
Adopted
Budget
Expenditures
2025/2026
Expenditure
Adjustments
Approved
2025/2026
Actual
Expenditures
2025/2026*
Tentative
Budget
Expenditures
2026/2027
ESTIMATED DEPARTMENT SAVINGS 
PERSONNEL PROGRAMS 
CONTINGENCY/RESERVE APPROPRIATION
($11,000,000) 
$0 
($11,000,000) 
($6,000,000)
$4,700,442 
($3,699,442) 
$1,001,000 
$11,000,000
$182,056,673 
$0 
$0 
$143,015,868
TOTAL GENERAL FUND $651,976,796 
($7,467,113) 
$462,453,010 
$581,952,737
GRANTS & SPECIAL DISTRICTS FUNDS 
GRANT FUNDS
GENERAL GOVERNMENT 
MAYOR AND CITY COUNCIL
TOTAL GENERAL GOVERNMENT
CENTRALIZED SERVICES 
CITY MANAGER'S OFFICE
TOTAL CENTRALIZED SERVICES
COMMUNITY DEVELOPMENT 
ECONOMIC DEVELOPMENT
TOTAL COMMUNITY DEVELOPMENT
PUBLICSAFETY
FIRE DEPARTMENT 
POLICE DEPARTMENT
TOTAL PUBLIC SAFETY
COMMUNITY ENRICHMENT 
LIBRARY SERVICES 
HUMAN SERVICES
TOTAL COMMUNITY ENRICHMENT
PARKS & RECREATION AND PRESERVE
PARKS & RECREATION 
PRESERVE
TOTAL PARKS & REC. AND PRESERVE
CONTINGENCY/RESERVE APPROPRIATION
TOTAL GRANT FUNDS
SPECIAL DISTRICTS FUND
SPECIAL,DISTRICTS
TOTAL SPECIAL DISTRICTS FUND
TOTAL GRANTS & SPECIAL DISTRICTS FUNDS
SPECIAL REVENUE FUNDS 
SPECIAL PROGRAMS FUND 
GENERAL GOVERNMENT
MAYOR AND CITY COUNCIL 
CITY COURT
TOTAL GENERAL GOVERNMENT
$5i000
$5,000
$812,090
$812,090
$10,000
$10,000
$0
$2,395,733
$2,395,733
$110,766
$17,481,425
$17,592,191
$3,156
$0
$3,156
$4,000,000
$24,818,170
$582,619
$582,619
$25,400,789
$68,806
$2,141,824
$2,210,630
$0
$0
$0
$0
$0
$812,090
$0
$812,090
$0
$10,000
$0
$10,000
$0
$0
$0
$2,395,733
$0
$2,395,733
$0
$0
$110,766
$17,481,425
$0
$17,592,191
$0
$0
$3,156
$0
$0
• $3,156
$0
$0
$0
$20,813,170
$0
$582,619
$0
$0
$21,395,789
($2,000)
($33,774)
$66,806
$2,108,050
($35,774) 
$2,174,856
$0
$0
$750,881-
$750,881
$20,000
$20,000
$100,000
$2,005,352
$2,105,352..
$0
$16,924,850
$16,924,850
$0
$0
$0
$6,307,900
$26,108,984
$608,918
$582,619 .
$608,918
$26,717,902
$61,882
$2,368,631
$2,430,513
Exhibit 1 
Ordinance No. 4710 
Page 11 of 20

Fund/Departments
PUBLIC SAFETY
FIRE DEPARTMENT 
POLICE DEPARTMENT
TOTAL PUBLIC SAFETY
TRANSPORTATION AND INFRASTRUCTURE
TOTAL TRANSPORTATION AND INFRAST.
PARKS & RECREATION AND PRESERVE
PARKS RECREATION 
PRESERVE
TOTAL PARKS & REC. AND PRESERVE
COMMUNITY DEVELOPMENT
ECONOMIC DEVELOPMENT 
PLANNING AND development SERVICES 
TOURISM AND EVENTS
TOTAL COMMUNITY DEVELOPMENT
COMMUNITY ENRICHMENT
LIBRARY SERVICES 
HUMAN SERVICES 
WESTWORLD
TOTAL COMMUNITY ENRICHMENT
TOTAL DEBT SERVICE
DEBT SERVICE
APPROPRIATION CONTINGENCY 
PERSONNEL PROGRAMS
TOTAL DEBT SERVICE
TOTAL SPECIAL PROGRAMS FUND
PARK AND PRESERVE TAX FUNDS 
CENTRALIZED SERVICES
FINANCIAL MANAGEMENT SERVICES**
TOTAL CENTRALIZED SERVICES
PUBLICSAFETY
FIRE DEPARTMENT 
POLICE DEPARTMENT
TOTAL PUBLIC SAFETY
PARKS & RECREATION AND PRESERVE
, PARKS & RECREATION 
PRESERVE
TOTAL PARKS & REC. AND PRESERVE
CONTINGENCY / RESERVE APPROPRIATION
TOTAL PARK AND PRESERVE TAX FUNDS'
STADIUM FACILITY FUND
COMMUNITY ENRICHMENT 
SCOTTSDALE STADIUM
TOTAL COMMUNITY ENRICHMENT
Adopted
Budget
Expenditures
2025/2026
Expenditure
Adjustments
Approved
2025/2026
Actual
Expenditures
2025/2026*
Tentative
Budget
Expenditures
2026/2027
$919,006
$4,359,034
$5,066,487
$100,082
$5,166,569
$20,000
$715,493
$51,000
$786,493
$186,240
$811,985
$100,006
$1,098,231
$48,892
$48,892
$1,500,000
$1,950
$1,501,950
$0
$0
$3,009,046
($51,854)
($1,876,909)
$867,152
$2,482,125
$5,278,040 
($1,928,763) 
$3,349,277
$255,817($240,000)
$4,965,742
$3,146,621
$8,112,363
$4,825,254
$15,817
$255,817 
($240;000)
$15,817
($58*003)
$0
$5,008,484
$100,082
($58,003) 
$5,108,566
$0
$0
$0
$20,000
$715;493
$51,000
$0
$786,493
$0
($80,000)
$0
$186,240
$731,985
$100,006
($80,000)
$1,018,231
$0
$48,892
$0
$48,892
$0
$0
$0
$0
$0
$0
$16,346,622($2,342,540) 
$12,502,132
$0
$0
$0
$0
$1,754,034 
$1,255,012 •
($27,814)
($934)
$1,726,220
$1,254,078
($28,748) 
$2,980,298
$0
($15,482)
$4,965,742
$3,131,139
($15,482) 
$8,096,881
$0
$0
$15,946,663
($44,230) 
$11,077,179
$2,660,770 
($866,968) 
$1,793,802
$2,660,770
($866,968) 
$1,793,802
$1,037,058
$2,719,892
$3,756,950:
$14,225
$14,225
$4,954,466
$119,237
$5,073,703
$20,406
$301,685
$51,000
$373,091
$186,240
$1,322,489
$96,090
$1,604,819
$44,003
$44,003
■$1,500;000:
$0
$1,500,000
$14,797,304
$218,586
$218,586
$1,731,946
$1,442,044
$3,173,990
$5,144,681
$3,430,411
$8,575,092
$5,019,769
$16,987,437
$2,318,433
$2,318,433
Exhibit 1 
Ordinance No. 4710 
Page 12 of 20

Fund/Departments
CONTINGENCY / RESERVE APPROPRIATION
TOTAL STADIUM FACILITY FUND
TOURISM DEVELOPMENT FUND 
COMMUNITY ENRICHMENT 
TOURISM AND EVENTS
TOTAL COMMUNITY ENRICHMENT
PERSONNEL PROGRAMS 
CONTINGENCY / RESERVE APPROPRIATION
TOTAL TOURISM DEVELOPMENT FUND"
TRANSPORTATION FUND 
CENTRALIZED SERVICES 
FACILITIES MANAGEMENT 
INFORMATION TECHNOLOGY '
TOTAL CENTRALIZED SERVICES
TRANSPORTATION AND INFRASTRUCTURE
TOTAL TRANSPORTATION AND INFRAST.
PARKS & RECREATION AND PRESERVE 
PARKS & RECREATION
TOTAL PARKS & REC. AND PRESERVE
ESTIMATED DEPARTMENT SAVINGS 
PERSONNEL PROGRAMS 
CONTINGENCY / RESERVE APPROPRIATION
TOTAL TRANSPORTATION FUND
PRESERVATION FUNDS
CONTINGENCY/ RESERVE APPROPRIATION
TOTAL PRESERVATION FUNDS
TOTAL SPECIAL REVENUE FUNDS
DEBT SERVICE FUNDS 
DEBT
DEBT SERVICE
CONTINGENCY / RESERVE APPROPRIATION
TOTALDEBT
TOTAL DEBT SERVICE FUNDS
ENTERPRISE FUNDS 
AVIATION FUND 
ENTERPRISE
AVIATION
DEBT SERVICE
TOTAL ENTERPRISE
TOTAL DEBT SERVICE
ESTIMATED DEPARTMENT SAVINGS 
PERSONNEL PROGRAMS 
CONTINGENCY / RESERVE APPROPRIATION
TOTAL AVIATION FUND
Adopted
Budget
Expenditures
2025/2026
Expenditure
Adjustments
Approved
2025/2026
Actual
Expenditures
2025/2026*
Tentative
Budget
Expenditures
2026/2027
$2,201,721
$0
$0
$4,862,491
J$866,968) 
$1,793,802
$24,269,426
$979,696 
$25,248,118
$24,269,426
$979,696 
$25,248,118
$1,982
$4,000,000
$0
$0
$900
$0
$28,271,408
$979,696 
$25,249,018
$1,395,410
$18,800
$0
$0
$1,395,410
$18)800
$1,414,210
$0
$1,414,210
$33,055,373 
($219,283) . 
$32,836,090
$33,055,373($219,283) 
$32,836,090
$2,712,276
($2,746) 
$2,709,530
$2)712,276
($2,746) 
$2,709,530
($368,136)
$268,664
$4,708,239
$168,136
($244,364)
$0
($200,000)
$24,300
$0
$41,790,626 
($298,257) 
$36,784,130
$17,826,600
$0
$0
$17,826,600
$0
$0
$125,044,410, 
($2,572,299) 
$87)406,261
$78,562,788
$8,730,825
$0
$0
$78,562,788
$0
$87;293,613
$0
$78,562,788
$87;293,613
$0
$78,562,788
$4,248,648
($33,118) 
$3,604,776
$4,248,648
($33,118) 
$3,604,776
$1,720,744
$0
$1,719,244
$1,720,744
$0
$1,719,244
($40,000)
$7,922
$5,352,093
$0
($3,572)
$0
($40,000)
$4,350
$0
$11,289,407
($36,690) 
$5,288,370
$3,069,646
$5,388,079
$25,930,964
$25,930,964
$0
$4,000,000
$29,930,964
$1,309,791
$16,920
$1,326,711 ■
$33,036,155
$33,036,155
$2,904,125
$2,904,125:.
($330,000).
$101,000
$4,703,799
$41,741,790 ■
$25,000,000
$25,000,000
$133,845,573
$69,297,560
$8,479,260
$77,776,820'
$77,776,820
$4,690,593
$4,690,593
$1,721,244
$1,721,244
($21,818)
$0
$6,080,623
$12,470,642
Exhibit 1 
Ordinance No. 4710 
Page 13 of 20

Fund/Departments
SOLID WASTE FUND
GENERAL GOVERNMENT 
CITY TREASURER'S OFFICE
TOTAL GENERAL GOVERNMENT
CENTRALIZED SERVICES
INFORMATION TECHNOLOGY
TOTAL CENTRALIZED SERVICES
ENTERPRISE
SOLID WASTE MANAGEMENT
TOTAL ENTERPRISE
ESTIMATED DEPARTMENT SAVINGS 
PERSONNEL PROGRAMS 
CONTINGENCY / RESERVE APPROPRIATION
TOTAL SOLID WASTE FUND
WATER & WATER RECLAMATION FUNDS 
GENERAL GOVERNMENT 
CITY TREASURER'S OFFICE
TOTAL GENERAL GOVERNMENT
CENTRALIZED SERVICES 
FINANCIAL MANAGEMENT SERVICES**
INFORMATION TECHNOLOGY
TOTAL CENTRALIZED SERVICES
TRANSPORTATION AND INFRASTRUCTURE
TOTAL TRANSPORTATION AND INFRAST.
ENTERPRISE
WATER RESOURCES
DEBT SERVICE
TOTAL ENTERPRISE
TOTAL DEBT SERVICE
ESTIMATED DEPARTMENT SAVINGS 
PERSONNEL PROGRAMS 
CONTINGENCY / RESERVE APPROPRIATION
, TOTAL WATER & WATER RECLAMATION FUNDS
TOTAL ENTERPRISE FUNDS
INTERNAL SERVICE FUNDS 
SELF INSURANCE FUNDS - RISK 
GENERAL GOVERNMENT 
CITY ATTORNEY'S OFFICE
TOTAL GENERAL GOVERNMENT
Adopted
Budget
Expenditures
2025/2026
Expenditure
Adjustments
Approved
2025/2026
Actual
Expenditures
2025/2026*
Tentative
Budget
Expenditures
2026/2027
$1,067,202
$1,067;202
$8,000
$8,000
($332,345)
$80,689
$6,166,119
$2,157,784
$2,157,784
$0
$729,452
$729,452
$2,600,794
$2,600,794
$120,312,859
$34,173,514
$34,173,514
($1,200,000)
$161,034
$55,916,307
($12,089) 
$1,055,113
($12,089)
$1,055,113
$0
$8,000
$0
$8,000
$33,617,248 
($193,826) 
$31,418,099
$33,617,248 
($193,826) . $31,418,099
$71,252
($47,939)
$0
($261,093)
$32,750
$0
$40;606;913 
($182,602) 
$32,252,869
($25,000) 
$2,132,784
($25,000)
$2,132,784
$0
($11,324)
$0
$718,128
($11,324)
($39,703) 
$2,561,091
($39,7031 
$2,561,091
$0
$34,173,514
$0
$34,173,514
($1,200,000)
($117,434)
$0
$0
$43,600
$0
$1:9,493,903($1,630,169) 
$17;863,734
$19,493,903 
($1,630,169) 
$17,863,734
$1,029,655
$1,029,655
$7,200
$7,200
$31,764,280
$31,764,280
($142,414) 
. $147,567 
$5,920,943
$38,727,231
$2,080,309
$2,080,309
$544,216.
$731,213
$718,128 
$1,275,429.
$2,607,442
$2,607,442
($49.5,720) 
$111,744.405 
$126,611,732
$120,312,859 
($495,720) 
$111,744,405 
$126,611,732
$32,483,279
$32,483,279
($654,545)
$0
$57,299;047
$214,851,744 
($1,889,181) $151,373,522 
$221,702,694
$266,748,064 
($2,108,474) $188,914,760 
$272,900,566
$19,741,037
$19,741,037
Exhibit 1 
Ordinance No. 4710 
Page 14 of 20

Fund/Departments
CENTRALIZED SERVICES
HUMAN RESOURCES
TOTAL CENTRALIZED SERVICES
INTERNAL SERVICE OFFSETS 
PERSONNEL PROGRAMS 
GONTINGENCY /RESERVE APPROPRIATION
TOTAL SELF INSURANCE FUNDS - RISK
FLEET FUNDS
CENTRALIZED SERVICES
FLEET MANAGEMENT
TOTAL CENTRALIZED SERVICES
INTERNAL SERVICE OFFSETS^
ESTIMATED DEPARTMENT SAVINGS 
PERSONNEL PROGRAMS 
CONTINGENCY / RESERVE APPROPRIATION
TOTAL FLEET FUNDS
PC REPLACEMENT FUND 
CENTRALIZED SERVICES 
INFORMATION TECHNOLOGY
TOTAL CENTRALIZED SERVICES
INTERNAL SERVICE OFFSETS 
GONTINGENCY/ RESERVE APPROPRIATION
TOTAL PC REPLACEMENT FUND
SELF INSURANCE FUNDS - HEALTH 
CENTRALIZED SERVICES
HUMAN RESOURCES
TOTAL CENTRALIZED SERVICES
INTERNAL SERVICE OFFSETS 
CONTINGENCY / RESERVE APPROPRIATION
TOTAL SELF INSURANCE FUNDS - HEALTH
TOTAL INTERNAL SERVICE FUNDS
CAPITAL PROJECT FUNDS 
CAPITAL IMPROVEMENT PROGRAM
CAPITAL PROJECTS
CONTINGENCY / RESERVE APPROPRIATION
TOTAL CAPITAL IMPROVEMENT PROGRAM 
TOTAL CAPITAL PROJECT FUNDS 
TOTAL ALL FUNDS
Adopted
Budget
Expenditures
2025/2026
E^enditure
Adjustments
Approved
2025/2026
Actual
Expenditures
2025/2026*
Tentative
Budget
Expenditures
2026/2027
$52,500
$52,500
($20,105,408)
$2,888
$34,707,698
$45,544,224
$45,544,224
($31,994,823)
($306,780)
$123,389
$2,000,000
$15,366,010
$1,317,661
$1,317,661
($1,010,659)
$100,000
$407,002
($31,171,221)
$10,234,281
$23,117,741
$947,725,578
$26,510,560
$974,236,138
$974,236,138
$0
$52,500
$0
$52,500
$0
($2,538)
$0
$20,105,408
$350
$0
$34,151,581 
($1,632,707) 
$38,021,992
$0
$23,094,758
$0
$23,094,758
$0
($84,247)
$8,900
$0,
$31,994,823
($222,533)
$114,489
$0
($75,347) 
$54,981,537
$0
$1,317,661
$0
$1,317,661
$0
$0
$1,010,659
$0
$0
$2,328,320
$44,054,681 
($514,596) 
$43,540,085
$44,054,681 
($514,596) 
$43,540,085
$0
$0
($31,171,221)
$0
($514,596) 
$12,368,864
$73,042,334 
($2,222,650) 
$107,700,713
$0
$0
$947,725,578
$0
$47,250
.$47,250
($19,254,485)
$0
$40,276,984
$40i810,786
$28,923,959.
$28,923,959
($26,641,450)
($313,500)
$82,261
$2,000,000
$4,051,270
$1,185,894
$1,185,894
($1,185,894)
$100,000
$1.00,000
$49,887,652
$49,887,652
($37,101,024)
$11,881,850
$24,668,478
$69,630,534
$881,949,146.
$74,158,032
$0 
$947,725,578 
$956,107,178
$0 
$947,725:578 
$956,107,178
$2,203,742,144 
($14,370,535) $1,894,158,900 
$2,118i931,3T0
* Includes actual expenditures recognized on the modified accrual or accrual basis as of the date the tentative budget was prepared, plus 
estimated expenditures for the remainder of the fiscal year.
** Provides administrative and financial support to departments w/ithin the City Manager's organization.
Exhibit 1 
Ordinance No. 4710 
Page 15 of 20

CITYOFSCOnSDALE
Summary by Division of Expenditures/Expenses 
Rscai Year 2026/2027 
ScheduieF
Pepartment/Fund
GENERAL GOVERNMENT 
MAYOR AND CiTY COUNCIL
GENERAL FUND
GRANTS & SPECIAL DISTRICTS FUND - GRANT 
SPECIAL REVENUE FUND - SPECIAL PROGRAMS
TOTAL MAYOR AND CITY COUNCIL
CITY ATTORNETS OFFICE
GENERAL.FUND
INTERNAL SERVICE FUND - SELF INSURANCE - RISK,
CITY AUDITOR'S OFFICE
GENERAL FUND
CITY CLERICS OFFICE
GENERAL FUND
TOTAL CITY AHORNEYS OFFICE
TOTAL CITY AUDITOR'S OFFICE
TOTAL CITY CLERICS OFFICE
CITY COURT
GENERAL FUND
SPECIAL REVENUE FUND - SPECIAL.PROGRAMS
TOTAL CITY COURT
CITY MANAGER'S OFFICE
GENERAL FUND
GRANTS & SPECIAL DISTRICTS FUND - GRANT
TOTAL CITY MANAGER'S OFFICE
CITY TREASURER'S OFFICE
GENERAL FUND
ENTERPRISE FUND - SOLID WASTE
ENTERPRISE FUND - WATER & WATER RECLAMATION
TOTAL CITY TREASURERS OFFICE
TOTAL GENERAL GOVERNMENT
CENTRALIZED SERVICES 
FINANCIAL MANAGEMENT SERVICES**
GENERAL FUND
SPECIAL REVENUE FUND - PARK AND PRESERVE TAX 
ENTERPRISE FUND - WATER S WATER RECLAMATION
TOTAL FINANCIAL MANAGEMENT SERVICES
COMMUNICATIONS
GENERAL FUND
GRANTS & SPECIAL DISTRICTS.FUND - GRANT
TOTAL COMMUNICATIONS
/Vlopted Expenditure 
Tentative.
Budget 
Adjustments 
Actual 
Budget
Expenditures 
Approved 
Expenditures 
Expenditures
2025/2026 
2025/2026 
2025/2026* 
2026/2027
$1,106,449
$5,000
$68,806
$1,180,255
$9,924,074
$19,493,903
$1,379,751
$1,379.751
$1,953,342
$1,953,342
$6,602,524
$2,141,824
$8,744,348
$3,731,987
$8,12,090
$4,544,077
$14,589,951
$1,067,202
$2,157,784
$0
$0
$0
$0
($5,109)
$0
($2,000)
$1,101,340
$0
$66,806
$225,300
($1,630,169)
$10,149,374
$17,863,734
($19,644)
($100,651)
($33.774)
$6,501 ;873 
$2,108,050
($134,425)
($43,648)
$0
$3,688,339
$812,090
($179,289)
($12,089)
($25,000)
$14,410,662
$1,055ni3
$2,132,784
$0
$0
$0
$0
$0
$4,119,065
$0
($54,430)
$0
$4,064,635
$0
$4,119,065
($54,430) 
$4,064,635
$1,266,579
$0
$61,882
($7,109) 
$1,168,146 
$1,328,461
$9,672,641
$19,741,037
$29,417,977 
($1,404,869)$28,013,108 
$29,413,678
$1,360,107 
$1,461,803
($19,644) 
$1,360,107 
$1,461,803
($19,250) 
$1,934,092 
$1,851,076.
($19,250) 
$1,934,092 
$1,851,076
$6,649,699. 
$2,368,631
$8,609,923 
$9,018,330
$4,646,770
$750,881
($43,648) 
$4,500,429 
$5,397,651
$T5,399;056
$1,029,655
$2,080,309
$17,814,937 
($216,379) 
$17,598,558 
$18,509,021
$65,034,687 
($1,845,324) 
$63,184,363 
$66,980,020
$0 
$1,198,602
$0 
$218,586
$0 
$544,216
$1,961,404
$2,602,659
$0
$2,602,659
Exhibit 1 
Ordinance No. 4710 
Page 16 of 20

Department/Fund
Adopted Expenditure 
Tentative
Budget 
Adjustments 
Actual 
Budget
Expenditures 
Approved 
Expenditures 
Expenditures
2025/2026 
2025/2026 
2025/2026* 
2026/2027
INFORMATION TECHNOLOGY
GENERAL FUND
SPECIAL REVENUE FUND - TRANSPORTATION 
ENTERPRISE FUND - SOLID WASTE 
ENTERPRISE FUND - WATER & WATER RECLAMATION 
INTERNAL SERVICE FUND - PC REPLACEMENT
TOTAL INFORMATION TECHNOLOGY
HUMAN RESOURCES
GENERAL FUND
INTERNAL SERVICE FUND - SELF INSURANCE -.HEALTH 
INTERNAL SERVICE FUND - SELF INSURANCE - RISK
TOTAL HUMAN RESOURCES
FLEET MANAGEMENT
INTERNAL SERVICE FUND - FLEET
TOTAL FLEET MANAGEMENT
FACILITIES MANAGEMENT
GENERAL FUND
SPECIAL REVENUE FUND - TRANSPORTATION
TOTAL FACILITIES MANAGEMENT
TOTAL CENTRALIZED SERVICES
PUBUCSAFETY 
FIRE DEPARTMENT
GENERAL FUND
GRANTS & SPECIAL DISTRICTS FUND - GRANT 
SPECIAL REVENUE FUND - PARK AND PRESERVE TAX 
SPECIAL REVENUE FUND - SPECIAL PROGRAMS
TOTAL FIRE DEPARTMENT
POLICE DEPARTMENT
GENERAL FUND
GRANTS & SPECIAL DISTRICTS FUND - GRANT 
SPECIAL REVENUE FUND - PARK AND PRESERVE TAX 
SPECIAL REVENUE FUND - SPECIAL PROGRAMS
TOTAL POLICE DEPARTMENT
TOTAL PUBLIC SAFETY
TRANSPORTATION AND INFRASTRUCTURE
GENERAL FUND
SPECIAL REVENUE FUND - SPECIAL PROGRAMS 
SPECIAL REVENUE FUND - TRANSPORTATION 
ENTERPRISE FUND - WATER & WATER RECLAMATION
TOTAL TRANSPORTATION AND INFRASTRUCTURE
$22,979,657
$18,800
$8)000
$729,452
$1,317,661
$25,053,570
$5,569,163
$44,054,681
$52,500
$49,676,344
$45,544,224
$45,544,224
$29:395,932
$1,395,410
$30791,342
$90,648,047
$0
$1,754,034
$919,006
$202,849,778
$2,395,733
$1,255,012
$4,359,034
$3,401,633
$255,817
$33,055,373
$2,600,794
$341,309
$0
$0
($11,324)
$0
$23,320,966
$18,800
$8,000
$718,128
$1,317,6.61
$22,145,348
$16,920
$7,200
$731,213
$1,185,894
$329,985 
$25,383,555 
$24,086,576
($63,944)
($514,596)
$0
$5,505,219
$43,540,085
$52,500
$6,351,058
$49,887,652
$47,250
($578,540) 
$49,097,804 
$56,285,960
$0
$23,094,758 
$28,923,959
$0
$23,094,758 
$28,923,959
($44,998)
$0
$29,350,934
$1,395,410
$29,339,390
$1,309,791
($44,998) 
$30,746,344 
$30,649,181
$155,184,545($347,983) 
$132:387,096 
$144,509,738
($898,502)
$0
($27,814)
($51,854)
$89,749,545
$0
$1,726,220
$867,152
$100,962,154 
$100,000 . 
$1,731,946 
$1,037,058
$93,321,087 
($978,170) 
$92,342,917 
$103,831,158
($2,231,795)
$0
($934)
($1,876,909)
$200,617,983
$2,395,733
$1,254,078
$^482,125
$150,133,886 
$2,005,352 
$1,442,044 . 
$2,719,892
$210,859,557 
($4,109,638) 
$206,749,919 
$156,301,175
$304,180.644 
($5,087,808) 
$299,092.836 
$260,132,333
($49,717)
($240,000)
($219,283)
($39,703)
$3,351,916
$15,817
$32,836,090
$2,561,091
$2,976,837
$14,225
$33,036,155
$2,607,442
$39,313,617
($548,703) 
$38,764i9T4 
$38,634,659.
Exhibit 1 
Ordinance No. 4710 
Page 17 of 20

Department/Fund
Adopted Expenditure 
Tentative
Budget 
Adjustments 
Actuai 
Budget
Expenditures 
Approved 
Expenditures 
Expenditures
2025/2026 
2025/2026 
2025/2026* 
2026/2027
PARKS & RECREATiON AND PRESERVE 
PARKS &RECREATiON
GENERAL FUND
GRANTS:& SPECIAL DISTRICTS FUND - GRANT 
SPECIAL REVENUE FUND - PARK AND PRESERVE TAX 
SPECIAL REVENUE FUND - SPECIAL PROGRAMS 
SPECIAL REVENUE FUND - TRANSPORTATION
TOTAL PARKS & RECREATiON
PRESERVE
GENERAL FUND
GRANTS & SPECIAL DISTRICTS FUND - GRANT 
SPECIAL REVENUE FUND - PARK AND PRESERVE TAX 
SPECIAL REVENUE FUND - SPECIAL PROGRAMS 
SPECIAL REVENUE FUND - TRANSPORTATION
TOTAL PRESERVE
TOTAL PARKS & RECREATION AND PRESERVE
COMMUNITY DEVELOPMENT 
PLANNING AND DEVELOPMENT SERVICES
GENERAL FUND
SPECIAL REVENUE FUND - SPECIAL PROGRAMS
TOTAL PLANNING AND DEVELOPMENT SERVICES
ECONOMIC DEVELOPMENT
GENERAL FUND
GRANTS & SPECIAL DISTRICTS FUND - GRANT 
SPECIAL REVENUE FUND - SPECIAL PROGRAMS
TOTAL ECONOMIC DEVELOPMENT
TOURISM AND EVENTS
GENERAL FUND
SPECIAL REVENUE FUND - SPECIAL PROGRAMS 
SPECIAL REVENUE FUND - TOURISM DEVELOPMENT
TOTAL TOURISM AND EVENTS
TOTAL COMMUNITY DEVELOPMENT
COMMUNITY ENRICHMENT 
SCOTTSDALE STADIUM
GENERAL FUND
SPECIAL REVENUE FUND - STADIUM FACILITY
TOTAL SCOnSDALE STADIUM
WESTWORLD
GENERAL FUND
SPECIAL REVENUE FUND - SPECIAL PROGRAMS
TOTAL WESTWORLD
LIBRARY SERVICES
GENERAL FUND
GRANTS & SPECIAL DISTRICTS FUND - GRANT 
SPECIAL REVENUE FUND - SPECIAL PROGRAMS
TOTAL LIBRARY SERVICES
$26,096,016
$3,156
$4,965,742
$5,066,487
$2,712,276
$38,843,677
$0
$0
$3,146,621
$100,082
$0
$3,246,703
$19,759,172
$715,493
$20,474,665
$1,385,527
$10,000
$20,000
$1,415,527
$5,921,670
$51,000
$24,269,426
$30,242,096
$1,160,299
$2i660,770
$8,041,145
$100,006
$8,141,151
$9,622,054
$110,766
$186,240
$9,919,060
($110,604)
$0
$0
($58,003)
($2,746)
$25,985,412
$3,156
$4,965,742
$5,008,484
$2,709,530
$0
$0
($15,482)
$0
$0
$0
$0
$3,131,139
$100,082
$0
($15,482) 
$3,231,221
($289,126)
$0
$19,470,046
$715,493
($16,460)
$0
$0
$1,369,067
$10,000
$20i000
($16,460)
$1,399,067
$387,595
$0
$979,696
$6,309,265
$51,000
$25,248,118
($11,487)
($866,968)
$1,148,812
$1,793,802
($357,615)
$0
$7,683,530
$100,006
($141,589)
$0
$0
($141,589)
$9,777,471
$26,287,138
$0
$5,144,681
$4,954,466
$2,904,125
($171,3531 
$38,672,324 
$39,290,410
$0
$0
$3,430,411
$119,237
$0
$3,549,648
$42,090,380 
($186,835) 
$41,903,545 
$42,840,057
$17,371,193
$301,685
($289,126) 
$20,185,539 
$17,672,878
$1:375,837 
$20,000 . 
$20,406
$1,416,243
$6,125,975
$51,000
$25,930,964
$1,367,291 
$31,608,383 
$32,107,939
$52,132,288 
$1^.705 
$53,192,989 
$51,197,061
$1,149,183
$2,318,433
$3,821,069 
($878,455) 
$2,942,614 
$3,467,616
$8,619,179
$96,090
($357,615) 
$7,783,536 
$8,715,269
$9,480,465 
$9,630,028
$110,766 
$0
$186,240 
$186,240
$9,816,268
ExhibiH 
Ordinance No; 4710 
Page 18 of 20

Department/Fund
HUMAN SERVICES
GENERAL FUND
GRANTS & SPECIAL DISTRICTS FUND - GRANT 
SPECIAL REVENUE FUND - SPECIAL PROGRAMS
TOTAL HUMAN SERVICES
TOTAL COMMUNITY ENRICHMENT
ENTERPRISE
AVIATION
ENTERPRISE FUND-AVIATION
TOTAL AVIATION
SOLID WASTE MANAGEMENT
ENTERPRISE FUND- SOLID WASTE
TOTAL SOLID WASTE MANAGEMEIVT
TOTAL ENTERPRISE 
OTHER
CAPITAL PROJECTS 
DEBT SERVICE 
STREETLIGHT DISTRICTS 
CONTINGENCY / RESERVE APPROPRIATION 
ESTIMATED DEPARTMENT SAVINGS 
INTERNAL SERVICE OFFSETS 
PERSONNEL PROGRAMS
TOTAL ALL FUNDS
Adopted Expenditure 
Tentative
Budget 
Adjustments 
Actual 
Budget
Expenditures 
/Improved 
Expenditures 
Expenditures
2025/2026 
2025/2026 
2025/2026* 
2026/2027
$5i501,121
$17,481,425
$811,985
$23,794,531
$45,675,811
$4,248,648
WATER RESOURCES
ENTERPRISE FUND - WATER & WATER RECLAMATION 
$120,312,859
TOTAL WATER RESOURCES $120,312,859
$158,178,755
$947,725,578
$114,987,262
$582,619
$370,836,370
($13,247,261)
($84,282,111)
$5,348,960
($84,015)
$0
($80,000)
$5,417,106
$17,481,425
$731,985
$6,215,387
$16,924,850
$1,322,489
($164,015) 
$23,630,516 
$24,462,726
$4,248,648
$44,134,137 
$46,461,879
($33,118)
$3,604,776 
$4,690,593.
($33,118)
$3,604,776 
$4,690;593
$33,617,248 
($193,826) 
$31,418,099 
$31,764,280
$33,617,248 
($193,826) 
$31,418,099 
$31,764,280
($495,720) 
$111,744,405 
$126,611,732 .
($495,720) 
$111,744,405 
$126,611,732
$146,767,280 
$163.066,605
$0 
$947,725,578
$0
$0
$0
$114,985,762
$582,619
$0
($1,044,859) 
($11,723,626)
$0 
$21,939,669
($4,106,389)
$1,221,739
$881,949,146
$104,051,476
$608,918
$398,813,721
($7,462,277)
($84,182,853)
$11,330,828
TOTAL OTHER $1,341,951,417 
($5,151,248) $1,074,731,741 
$1,305,108,959
$2,203,742,144 
($14,370,535) 
$1,894,158,900 
$2,118,931,310
* Includes actual expenditures recognized on the modified accrual or accrual basis as of the date the tentative budget was prepared, plus 
estimated expenditures for the remainder of the fiscal year.
** Provides administrative and'financial support to departments within the City Manager's organization.
Exhibit 1 
Ordinance No. 4710 
Page 19 of 20

CITY OF SCOTTSDALE
FulFTIme Employees and Personnel Compensation 
Fiscal Year 2026/2027 
Schedule G
Fund
FulFTIme 
Equivalent (FTQ 
2026/2027
GENERAL FUND
GENERAL FUND
TOTAL GENERAL FUND
2,101.31
GRANTS & SPECIAL DISTRICTS FUNDS
GRANT FUNDS
TOTAL GRANTS & SPECIAL DISTRICTS FUNDS
SPECIAL REVENUE FUNDS
PARK AND PRESERVE TAX FUNDS 
SPECIAL PROGRAMS FUND 
STADIUM FACILITY FUND 
TOURISM DEVELOPMENT FUND 
TRANSPORTATION FUND
TOTAL SPECIAL REVENUE FUNDS
ENTERPRISE FUNDS
AVIATION FUND 
SOLID WASTE FUND
WATER S WATER RECLAMATION FUNDS
TOTAL ENTERPRISE FUNDS
INTERNAL SERVICE FUNDS
FLEET FUNDS
SELF INSURANCE FUNDS - HEALTH 
SELF INSURANCE FUNDS-RISK
TOTAL INTERNAL SERVICE FUNDS
OTHER PROGRAMS
CONTRACT WORKERS
PERSONNEL PROGRAMS/LEAVE PAYOFFS
VACANCY SAVINGS
TOTAL OTHER PROGRAMS
TOTALALL FUNDS
17.20
17:20
33.96
55.15
13.90
5.50
113.05
15.4B
112:00
250.25
70.77
Employee 
Salaries and 
Hourly Costs 
2026/2027
2,101,31 
$228,581,865
$228,581:865
$1,440,312
,$1,440,312
$3,427:475 
$4,898,334 
$970,626 
$718,161
______ 
$10,366,496
221.56 
20,381,090.06
$1,403,267 
$8,818,305 
S24,952;938 
377.73 
$35,184,510
ReUrement Costs 
2026/2027
$45,346,220
$45,346,220
53.40 
$4,543,702
1.05 
$306,534
16.32 
$2,190,345
$7,040,582
0.00 
$431,108
0.00 
$3,318,198
b.Od 
($4,509,942)
0.00 
($760,637)
2,788.57 
$291,867,722
$161,265
$161,265.
$759,223
$923,811
$116,469
$86,131
$1,245,732
3,131,366.52
$168,368
$1,053,969
$2,968,292
$4,190,630
$537,511
$15,184
$220,330
$773,026
$0
$811,622
($1,366,910)
($555,289)
$53,047,219
Healthcare Costs 
2026/2027
Other Benefit 
Costs 
2026/2027
$31,975,303
$31,975,303
$260,878
$260,878
$502,821
$604,906
$171,193
$108,286
$1,721,493
$14,791,944
$14,791,944
$117,219
$117,219
$238,847
$374,520
$79,559
$58,432
$844,168
3,108,699.38 
1,595,525.59
$212162 
$114,839
$1,617,456 
$719,250
$3,937,534 
$2,009,056
$5,767,151 
$2,843,145
$899,859 
$371,126
$14,982 
$10,376
$264,765 
. $150,410
$1,179,607 
$531,912
$0
$0
($1,078,474)
$0
-$301,009
($506,^51)
($1,078,474)
$41,213,164 
$19,673,803
Total Tentative 
Personnel 
Compensation 
2026/2027
$320,695,332
$320,695,332
$1,979,673
$1,979,673
$4,928,365
$6,801,570
$1,337,847
$971,010
$14,177,890
$28.216,682'
$1,898,636
$12:208,980
$33,877,820
$47,985,436
$6,352,198
$347,077
$2,825,851
$9,525,126
$431,108 
$4,430,828
________ ($7,462,277)
($205,942)- 
($2,600,341)
$405,801,907
Exhibit 1 
Ordinance No. 4710 
Page20of20

ORDINANCE NO. 4711
AN ORDINANCE OF THE COUNCIL OF THE CITY OF SCOTTSDALE.
MARICOPA COUNTY, ARIZONA. TENTATIVELY ADOPTING THE SUMMARY
OF THE FIVE-YEAR CAPITAL IMPROVEMENT PLAN FOR THE CITY OF
SCOTTSDALE FOR THE PERIOD BEGINNING JULY 1, 2026, AND ENDING
JUNE 30, 2031.
WHEREAS, City financial policies require Capital Improvement Plan projects to have 
sufficient budget authority and a funding source identified in the Five-Year Capital Improvement 
Plan to meet the entire amount of the commitment;
WHEREAS, a Five-Year Capital Improvement Plan for the period beginning July 1, 2026, 
and ending June 30, 2031, has been prepared and submitted to the City Council for its 
consideration and adoption;
WHEREAS, the City Council has duly considered the contents of such Five-Year Capital 
Improvement Plan and finds it to be in the best interests of the City to tentatively adopt it, subject 
to changes directed by City Council accompanying the Final Budget; and
NOW, THEREFORE, BE IT ORDAINED by the Council of the City of Scottsdale. Maricopa 
County, Arizona, as follows;
Section 1. The City Council hereby tentatively adopts the Five-Year Capital Improvement 
Plan for the period beginning July 1, 2026, and ending June 30, 2031, a summary of which is 
attached hereto as Exhibit 1 and incorporated herein by this reference, to use as a guide in the 
scheduling and development of capital improvements for the stated five-year period. The 
complete version of the Tentative Five-Year Capital Improvement Plan is on file with, and 
available for review at, the Office of the City Clerk.
PASSED AND ADOPTED by the Council of the City of Scottsdale, Maricopa County, 
Arizona, this IQ®’ day of May 2026.
ATTEST;
CITY OF SCOTTSDALE, an Arizona 
municipal corporation
Ben Lane, City Clerk
Lisa Borowsky, Mayor
APPROVED AS TO FORM;
LiJiis-Er^antaella, City^'ttorney
andezrAss
By; Jennifer Fernandei
istant City Attorney
19151428
Ordinance No. 4711 
Page 1 of 1
attachment 2

Tentative Five-Year Capital Improvement Plan 
FY 2026/27-FY 2030/31 
Program Summary
Program
NetCarrytaiward
Appropriation*
FY 2026/27 
New Request
Community FaclUties 
Ubrary/Ubrary Improvements 
Neighborhood & Community 
Parics/Park Improvements
8,224.475
20,230,947
363,678
970,140
16,741,169
Proposed
2026/27“
363.678
9,194,615
38,972.116
oroenst
027/28
720,140
2.544,575
Forocos
2028/29
1,648,946
1,610,040
5,986,161
1,452,624
orec.ist
030/31
4,171,693
Total 5-Year 
Program
363,678
21,701,555
42,579,355
Community FadUtlea Total
28,455^2
18,074,987 
46,530,409
3,264.715
3,258,986
7,418,785
4,171,693
64,644,586
Dralnag^Flood Control 
Drainage/Flood Control
35,833,946
34;108.058
69,942,004
25,824.063
5,341.558
5.492.218
2;766,616
109,366,459
Drainage/Flood Control Total
35,833,946
34,108.058
69,942,004 
25,824,063
5,341,558
5,492,218
2.766.616
109,366,459
Preservation
Preservatlon/preseivatlon Improvements
2,347,439
2,347,439
17,375,000
17,37S;000
37,097,439
Preservation Total.
2.347,439
. 2,347,439
17,375,000 
17,379,000
37,097,439
PubUc Safety 
Fire Protection 
Police
27,688,431
29.123,517
5,198.867
7,000,000
32.887,298
36,123,517
3,846,006
11,228.800
802.700
36,733,304
48,155,017
PubUc Safety Total
56,811,948
12,198,867
69,010,015
15,074,806
602,700
84,888,321
Service Facilities
Municipal Facilltles/Improvements 
Technology Improvements: 
94,033,^6
20,581,454
49,266.276
15,750,790
143,299,762
36,332,244
7,143,256
4,384,280
5,124.962
6,831,109
4,573,200
3,850,417
4.877.800
1,375,913
165,018,980
52,773,963
Service Facilities Total
114,614,940
65,017,066
179,632,006
11,527,536 
11,956,071
8,423,617
6,253,713
217,792,943
Traruportatlon
Avtation/Avlation Improvements 
Streets/Street Improvements 
Traffic/Traffle Reduction 
Transit/Multl-Modal Improvements
7.956,301
113.864.086
7,106,551
13,311,232
2,720,299
92,892,569
4,518,549
15,726,372
10,678,600
206,756.655
11.625.100
29,037,604
8,951,016
116,321,212
1,440,984
23,075,449
4,487i880
32,437,844
1,440,984
20,641,812
5,875,126
26.651,263
1,440,984
2,599,487
3,439,179
10,200,000
200,000
33,431,801
392,366,974
15,948,052
75,554,352
Transportatien Total
142,240,170
115,857,789 
258,097,959 
149,788,661 
59,008,520 
36,566360 
13,839,179
517,301,179
Water Management 
Wastewater Improvements: 
Water Improvements
48,519.020
128,594,291
54,m,62S
99.250,609
102,701,645
227.844.900
56.Q8i;000
176,138,723
52,662,000
65,995,244
41,590,000
43,159,040
46,152,000
43,148,000
299,186,645
556,285,907
Water ManagementTotal
177,113.311
lS3.433;a4
330.546,545
232,219,723 
118,657,244 
84,749,040 
69,300,000
655,472,552
Grand Total
557,417,176
398,690,001
956,107,177
437,699,504 
216.400.079 
160,025,520 
116,331,201 
1,886,563,481
'Under Arizona law, unused funds from one fiscal year can only be spent In the foUowfng fiscal year If the Council formally reapproprtates the funds as part of the new bud^t Since many capital 
projects extend across fiscal years during planning, design, and construction, if s essential to reapproprfate funds to ensure completion. Importantly, this process doesnl Increase total project 
costs.
♦♦includes contingency
Exhibit 1 
Ordinance No. 4711 
Page 1 of 1

Item 23
FY 2026/27
Tentative Budget and
5-Year Capital Improvement Plan
City Council Meeting 
May 19, 2026
r CITY OF
^SCOnSDALE

FY26/27 Budget and 5-Yr CIP 
Adoption Timeline
Aprils 
April 10- 
May5
OrrirtnooH 
23 
n__________ i
Proposed ■ 
■ Proposed
Budget H BRC* I Budget/BRC 
Release 
Work Study ^
May 19
Tentative
Budget
Adoption
r
June 9
Final Budget 
Adoption
L
* Budget Review Commission (BRC)
^CITYOF
I^SCOnSDALE

Maximum Expenditures Set by Tentative 
Budget
Once the Tentative (preliminary) Budget is adopted, the 
total expenditure budget shall not be increased upon
final budget adoption
A.R.S. §42-17105(C)
JtfCITYOF
^SCOTTSDALE

Details of Changes From Proposed Budget that 
had no overall impact to Tentative Budget
• Operating Budget Changes
• Adjusted Aviation Fund Transfer Out and Contingency forecast 
for FY 2025/26 to reflect the land purchase approved by 
Council on April 14, 2026; no overall impact to FY 2026/27 
budgeted expenditures
• Capital Budget Changes
• Adjusted Ambulance Annex project (PB2603) to move $8.6M 
from FY 2026/27 into FY 2025/26 as approved by Council on 
March 24, 2026; no overall impact to FY 2026/27 capital budget
r CITY Of
^SCOnSDALE

Changes From Proposed Budget to Tentative
Budget (in millions)
FY 2026/27 Proposed Budget
$2,118.9
$0.0
Operating Budget Changes 
Capital Budget Changes 
Contingency/Reserves
Net Change
so.o
•V
$0.0
$0.0
FY 2026/27 Tentative Budget
$2,118.9
Kcitvof
PSCOnSDALE

FY 2026/27 Proposed Budget
$2,118.9 M
r $838.2 M
Operating
Budget
^ f$881.
^ 
Oani
$881.9 M
Capital
Improvements
$398.8 M
Contingencies 
and Reserves
Note: Amounts do not include internal transfers
CITY OF
SCOTTSDALE

-3.8% Overall Net Decrease from Prior Year Budget
(in millions)
Operating Budget
PSPRS additional payment
Total Operating Budget 
Capital Improvements 
Reserves and Contingencies
Total Budget
FY 24/25 FY 25/26 FY 26/27 
$ Chng %Chng
Adopted Adopted Proposed from P/Y from P/Y
762
762
1,068
465
835
50
885
948
371
836
2
838
882
399
0.1%
(48)
(47) 
-5.3%
(66) 
-7.0%
28
7.5%
$2,295 $2,204 $2,119 
($85) -3.8%
.J^CITYOF
^SCOTTSDALE

Request Council Motion
Adopt Ordinance No. 4710 as presented or as modified by 
Council, establishing the Tentative Budget for Fiscal Year 2026/27 
and adopting by reference the State required budget forms.
Adopt Ordinance No. 4711 as presented or as modified by 
Council, tentatively adopting the Five-Year Capital Improvement 
Plan for FY 2026/27 to FY 2030/31.
^CITYOF
#<SC0nSDALE

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Meeting Date: May 19, 2026 
Item No. 23 
Public Hearing on and Adoption of Proposed Fiscal 
Year (FY) 2026/27 Budget (Tentative Budget) and Five-
Year Capital Improvement Plan (CIP) 
Public Comment(s) 
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Clerk’s Office at 480-312-2412 or cityclerk@scottsdaleaz.gov.