FY 2021-22 Auditor General Schedules

City of Chandler — Regular Meeting (2021-05-27)

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Fiscal 
Year
General
Fund
Special
Revenue
Funds
Debt
Service
Funds
Capital
Projects
Funds
Enterprise
Funds
Available
Internal
Service
Funds
Total All Funds
2021
Adopted/Adjusted Budgeted Expenditures/Expenses*   
E
275,609,140
             
87,703,645
               
28,970,415
               
296,528,769
             
201,047,109
             
41,477,851
               
931,336,929
                 
2021
Actual Expenditures/Expenses**   
E
238,408,684
             
52,606,257
               
27,135,385
               
59,033,050
               
113,433,234
             
35,653,445
               
526,270,055
                 
2022
Fund Balance/Net Position at July 1*** 
104,183,629
             
27,886,073
               
-
                                  
128,148,863
             
128,528,927
             
9,149,905
                 
397,897,397
                 
2022
Primary Property Tax Levy
B
8,298,220
                 
8,298,220
                      
2022
Secondary Property Tax Levy
B
29,758,525
               
29,758,525
                   
2022
Estimated Revenues Other than Property Taxes  
C
250,543,747
             
94,390,459
               
720,975
                     
42,573,213
               
142,659,102
             
30,772,700
               
561,660,196
                 
2022
Other Financing Sources  
D
-
                                  
-
                                  
-
                                  
60,460,000
               
-
                                  
-
                                  
60,460,000
                   
2022
Other Financing (Uses)   
D
-
                                  
-
                                  
-
                                  
-
                                  
-
                                  
-
                                  
-
                                      
2022
Interfund Transfers In   
D
8,521,086
                 
285,000
                     
10,000,000
               
59,040,537
               
14,515,420
               
2,979,994
                 
95,342,037
                   
2022
Interfund Transfers (Out)   
D
64,861,581
               
329,212
                     
-
                                  
22,050,000
               
8,077,455
                 
23,789
                       
95,342,037
                   
2022
Reduction for Amounts Not Available:
LESS:
Amounts for Future Debt Retirement:
-
                                      
2022
Total Financial Resources Available
306,685,101
             
122,232,320
             
40,479,500
               
268,172,613
             
277,625,994
             
42,878,810
               
1,058,074,338
              
2022
Budgeted Expenditures/Expenses
E
306,685,101
             
122,232,320
             
40,479,500
               
268,172,613
             
277,625,994
             
42,878,810
               
1,058,074,338
              
EXPENDITURE LIMITATION COMPARISON
2021
2022
1.  Budgeted expenditures/expenses
931,336,929
$          
1,058,074,338
$       
2.  Add/subtract: estimated net reconciling items
3.  Budgeted expenditures/expenses adjusted for reconciling items
931,336,929
             
1,058,074,338
         
4.  Less: estimated exclusions
5.  Amount subject to the expenditure limitation
931,336,929
$          
1,058,074,338
$       
6.  EEC expenditure limitation
931,336,929
$          
1,058,074,338
$       
*
**
***
CITY OF CHANDLER
Summary Schedule of Estimated Revenues and Expenditures/Expenses
Fiscal Year 2021-22
S
c
h
FUNDS
Includes Expenditure/Expense Adjustments Approved in the current year from Schedule E.       
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
Amounts on this line represent Fund Balance/Net Position amounts except for amounts not in spendable form (e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., 
principal of a permanent fund).
Schedule A

CITY OF CHANDLER, ARIZONA
Summary of Tax Levy and Tax Rate Information
Fiscal Year 2021-22
2020-21
2021-22
Fiscal Year
Fiscal Year
1.
Maximum allowable primary property tax levy.   
A.R.S. §42-17051(A).
18,891,972
$                         
20,112,536
$                         
2.
Amount received from primary property taxation in the
2015-16 fiscal 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
8,006,244
$                           
8,298,220
$                           
B.  Secondary property taxes
27,850,612
29,758,525
C.  Total property tax levy amounts (1)
35,856,856
$                         
38,056,745
$                         
4.
Property taxes collected* 
A. Primary property taxes
(1)  2020-21 levy
8,014,711
(2)  Prior years’ levy (2)
65,000
(3)  Total primary property taxes
8,079,711
$                           
B. Secondary property taxes
(1)  2020-21 levy
27,880,065
(2)  Prior years’ levy (2)
230,000
(3)  Total secondary property taxes
28,110,065
$                         
C. Total property taxes collected
36,189,776
$                         
5.
Property tax rates
A.  City/Town tax rate
(1)  Primary property tax rate
0.2501
0.2426
(2)  Secondary property tax rate
0.8700
0.8700
(3)  Total city/town tax rate
1.1201
1.1126
B.  Special assessment district tax rates 
Secondary property tax rates - As of the date the proposed budget was prepared, the 
city/town was operating one special assessment district for which secondary property
taxes are levied.  For information pertaining to these special assessment districts and
their tax rates, please contact the city/town.
(1) The estimated Salt River Project voluntary contributions in lieu of taxes has been moved to Schedule C under the
General Funds in the amount of $105,585 in 2020-21 and $104,980 in 2021-22 for primary property tax and under the
Debt Service Funds in the amount of $367,288 in 2020-21 and $376,475 in 2021-22 for the secondary property tax.
(2) Amount budgeted for Prior Year Primary & Secondary Levies for 2020-21 ($200,000) and 2021-22 ($225,000) are 
presented under Schedule C, Prior Year Property Tax Collections.  Estimated revenue collected for prior year levies 
is presented above under Section 4, lines A (2) & B (2). 
* 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.
SCHEDULE B

CITY OF CHANDLER, ARIZONA
Summary by Fund Type of Revenues Other Than Property Taxes
Fiscal Year 2021-22
Estimated
Actual*
Estimated
Revenues
Revenues
Revenues
Source of Revenues
2020-21
2020-21
2021-22
General Fund
Local Taxes
Franchise Tax
3,375,000
$                
3,342,100
$                
2,980,000
$                
Transaction Privilege License Tax/Fees
123,470,752
145,018,200
148,278,200
Licenses and Permits
Miscellaneous License
946,000
735,600
921,000
Building Division Permits
7,220,000
6,560,000
6,540,000
Intergovernmental
State
   State Sales Tax
23,410,000
27,600,000
28,790,000
   State Revenue Sharing
37,000,000
37,000,000
33,500,000
County
   Auto Lieu Tax
10,360,000
11,650,000
12,100,000
Charges for Services
Engineering Fees
1,436,200
1,417,100
1,369,100
Planning Fees
310,500
275,500
265,500
Public Safety Miscellaneous
5,113,006
4,748,700
5,404,717
Parks & Recreation
3,339,000
1,578,400
2,533,300
Fines and Forfeits
Library Fines
400,998
282,900
336,200
Court Fines
3,472,910
2,360,300
3,409,300
Interest on Investments
Interest on Investments
2,629,000
2,641,000
2,316,000
Miscellaneous
Fixed Leases
129,000
162,900
171,100
Sale of Fixed Assets
125,000
102,000
490,000
Prior Year Property Tax Collections
50,000
65,000
50,000
Salt River Project in Lieu Tax - Primary
105,585
97,118
104,980
Other Receipts
1,326,600
1,222,050
984,350
Total General Fund
224,219,551
$           
246,858,868
$           
250,543,747
$           
Special Revenue Funds
Forfeiture Fund
Police Forfeiture Reimbursement
750,000
$                   
750,000
$                   
750,000
$                   
Total Forfeiture Fund
750,000
$                   
750,000
$                   
750,000
$                   
Proposition 400 Fund
Regional Transportation Sales Tax
-
$                                
4,109,135
$                
200,000
$                   
Total Proposition 400 Fund
-
$                                
4,109,135
$                
200,000
$                   
Highway User Revenue Fund
HURF Taxes
16,500,000
$             
17,620,100
$             
17,373,409
$             
Interest on Investments
372,000
                     
470,000
                     
415,000
                     
Total Highway User Revenue Fund
16,872,000
$             
18,090,100
$             
17,788,409
$             
Local Transportation Assistance Fund
HB2565 RPTA Grant Funds
700,000
$                   
809,100
$                   
673,600
$                   
Bus Shelter Revenue
180,000
                     
187,379
                     
153,600
                     
Other Receipts
-
                                  
176,330
                     
-
                                  
Interest on Investments
75,000
                       
68,000
                       
60,000
                       
Total Local Transportation Assistance Fund
955,000
$                   
1,240,809
$                
887,200
$                   
Grant Funds
Grants-In-Aid
5,000,000
$                
10,225,494
$             
57,650,000
$             
Community Development Block Grant
1,925,950
                  
1,975,950
                  
2,065,950
                  
Housing Urban Development 
11,192,000
                
11,450,968
                
11,917,000
                
Public Housing Authority
2,541,000
                  
2,541,000
                  
2,671,000
                  
Interest on Investments
163,000
                     
522,000
                     
289,000
                     
Total Grant Funds
20,821,950
$             
26,715,412
$             
74,592,950
$             
*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.
SCHEDULE C (1 OF 2)

CITY OF CHANDLER, ARIZONA
Summary by Fund Type of Revenues Other Than Property Taxes
Fiscal Year 2021-22
ESTIMATED
ACTUAL*
ESTIMATED
REVENUES
REVENUES
REVENUES
SOURCE OF REVENUES
2020-21
2020-21
2021-22
Special Revenue Funds - continued
Expendable Trust Funds
Museum Fund
200
$                           
1,900
$                       
-
$                                
Parks Fund
93,900
                       
59,000
                       
85,900
                       
Library Fund
80,000
                       
80,000
                       
80,000
                       
Interest on Investments
7,000
                          
6,000
                          
6,000
                          
Total Expendable Trust Funds
181,100
$                   
146,900
$                   
171,900
$                   
Total Special Revenue  Funds
39,580,050
$             
51,052,356
$             
94,390,459
$             
Debt Service Funds
Prior Year Property Tax Collections
150,000
$                   
230,000
$                   
175,000
$                   
Salt River Project in Lieu Tax - Secondary
367,288
337,835
376,475
Interest on Investments
185,000
                     
116,000
                     
169,500
                     
Total Debt Service Funds
702,288
$                   
683,835
$                   
720,975
$                   
Capital Projects Funds
System Development Fees
Water
6,081,500
$                
5,815,300
$                
6,180,300
$                
Wastewater
6,866,900
                  
7,998,600
                  
8,515,900
                  
Parks
1,937,900
                  
1,946,300
                  
2,077,200
                  
Library
56,300
                       
93,600
                       
100,000
                     
Public Building Impact Fees
145,000
                     
172,600
                     
184,300
                     
Public Safety - Police
320,400
                     
209,900
                     
224,000
                     
Public Safety - Fire
471,600
                     
359,700
                     
384,000
                     
Arterial Streets
4,133,600
                  
4,160,200
                  
4,440,700
                  
Capital Replacement
368,539
                     
368,539
                     
386,060
                     
Vehicle Replacement
2,948,444
                  
2,948,444
                  
2,654,229
                  
Sale of Fixed Assets
300,000
                     
206,246
                     
300,000
                     
Other Receipts
250,100
                     
2,399,043
                  
100
                             
Capital Grants
27,943,852
                
10,850,162
                
14,700,224
                
In-House/Municipal Arts
57,400
                       
57,500
                       
115,400
                     
Interest on Investments
2,279,000
                  
2,575,000
                  
2,310,800
                  
Total Capital Project Funds
54,160,535
$             
40,161,134
$             
42,573,213
$             
Enterprise Funds
Water Services
52,182,300
$             
56,003,500
$             
55,516,831
$             
Reclaimed Water Services
1,769,200
                  
1,750,000
                  
1,800,000
                  
Wastewater Services
63,819,361
                
55,708,648
                
63,967,371
                
Solid Waste Services
17,026,178
                
17,314,005
                
17,732,000
                
Airport Services
1,010,900
                  
918,759
                     
887,900
                     
Interest on Investments
3,269,000
                  
3,058,000
                  
2,755,000
                  
Total Enterprise Funds
139,076,939
$           
134,752,912
$           
142,659,102
$           
Internal Service Funds
Self-Insurance
29,763,700
$             
29,327,353
$             
30,048,700
$             
Interest on Investments
891,000
                     
1,016,000
                  
724,000
                     
Total Internal Service Funds
30,654,700
$             
30,343,353
$             
30,772,700
$             
Total All Funds
488,394,063
$           
503,852,458
$           
561,660,196
$           
*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.
SCHEDULE C (2 OF 2)

CITY OF CHANDLER, ARIZONA
Summary by Fund Type of Other Financing Sources/<Uses> and Interfund Transfers
Fiscal Year 2021-22
Interfund
Other Financing
Transfers
2021-22
2021-22
Fund
Sources (1)
<Uses>
In
<Out>
General Fund
  General Fund
-
$                               
-
$                               
8,521,086
$               
64,861,581
$             
Total General Fund
-
$                               
-
$                               
8,521,086
$               
64,861,581
$             
Special Revenue Funds
  Proposition 400
-
$                               
-
$                               
-
$                               
200,000
$                  
  Highway User Revenue
-
                                 
-
                                 
-
                                 
127,279
                    
  Local Transportation Assistance
-
                                 
-
                                 
-
                                 
1,933
                         
  Housing
-
                                 
-
                                 
285,000
                    
-
                                 
Total Special Revenue Funds
-
$                               
-
$                               
285,000
$                  
329,212
$                  
DEBT SERVICE FUNDS
  General Obligation Debt Service
-
$                               
-
$                               
10,000,000
$             
-
$                               
Total Special Debt Service Funds
-
$                               
-
$                               
10,000,000
$             
-
$                               
Capital Projects Funds
  General Government Capital Project
-
$                               
-
$                               
55,002,615
$             
-
$                               
  Computer Replacement
-
                                 
-
                                 
3,837,922
                 
-
                                 
  Park Impact Funds
-
                                 
-
                                 
-
                                 
1,494,681
                 
  Parks Bonds
4,700,000
                 
-
                                 
-
                                 
-
                                 
  Library Impact Fund
-
                                 
-
                                 
-
                                 
255,319
                    
  Public Building Impact Funds
-
                                 
-
                                 
-
                                 
250,000
                    
  Public Safety Bonds - Police
660,000
                    
-
                                 
-
                                 
-
                                 
  Public Safety Bonds - Fire
6,320,000
                 
-
                                 
-
                                 
-
                                 
  Public Safety Impact Funds - Fire
-
                                 
-
                                 
-
                                 
700,000
                    
  Street Bonds
22,900,000
               
-
                                 
200,000
                    
  Street Arterial Impact Funds
-
                                 
-
                                 
-
                                 
8,250,000
                 
  Water Bonds
20,450,000
               
-
                                 
-
                                 
-
                                 
  Reclaimed Water Bonds
3,500,000
                 
-
                                 
-
                                 
3,900,000
                 
  Wastewater Bonds
1,350,000
                 
-
                                 
-
                                 
-
                                 
  Wastewater Impact Funds
-
                                 
-
                                 
-
                                 
7,200,000
                 
  Storm Sewers Bond Funds
580,000
                    
-
                                 
-
                                 
-
                                 
Total Capital Projects Funds
60,460,000
$             
(1)
-
$                               
59,040,537
$             
22,050,000
$             
Enterprise Funds
  Water Operating
-
$                               
-
$                               
3,900,000
$               
3,670,562
$               
  Reclaimed Water Operating 
-
                                 
-
                                 
-
                                 
84,662
                       
  Wastewater Operating
-
                                 
-
                                 
7,200,000
                 
2,641,264
                 
  WW Industrial Process Treatment
-
                                 
-
                                 
-
                                 
472,625
                    
  Solid Waste Operating
-
                                 
-
                                 
-
                                 
1,091,752
                 
  Airport Operating
-
                                 
-
                                 
3,415,420
                 
116,590
                    
Total Enterprise Funds
-
$                               
-
$                               
14,515,420
$             
8,077,455
$               
Internal Service Funds
  Self-Insurance Fund
-
$                               
-
$                               
2,979,994
$               
23,789
$                    
Total Internal Service Funds
-
$                               
-
$                               
2,979,994
$               
23,789
$                    
Total All Funds
60,460,000
$             
(1)
-
$                               
95,342,037
$             
95,342,037
$             
(1) Sources are from bonds.
SCHEDULE D

CITY OF CHANDLER, ARIZONA
Summary by Department of Expenditures/Expenses Within Each Fund Type
Fiscal Year 2021-22
Adopted
Expenditure/
Budgeted
Expense
Actual
Budgeted
Expenditures/
Adjustments
Expenditures/
Expenditures/
Expenses
Approved
Expenses
Expenses
Fund/Department
2020-21
2020-21
2020-21
2021-22
General Fund
 City Clerk
926,189
$                 
23,918
$                
910,580
$              
1,197,666
$             
 City Magistrate
4,684,074
                
(25,776)
                 
4,342,812
             
4,996,699
                
 City Manager
16,974,092
              
758,659
                
16,123,164
           
17,706,595
             
 Communications and Public Affairs
2,615,430
                
338,438
                
2,579,700
             
2,888,741
                
 Community Services
26,794,778
              
1,388,250
             
26,714,943
           
27,604,362
             
 Cultural Development
3,634,295
                
162,575
                
3,703,345
             
3,779,431
                
 Development Services
9,113,629
                
376,533
                
8,666,481
             
9,465,361
                
 Fire
38,895,433
              
1,695,448
             
40,732,892
           
38,237,224
             
 Information Technology
11,792,184
              
1,568,656
             
12,419,964
           
12,631,421
             
 Law
3,884,306
                
37,360
                  
3,894,250
             
3,915,729
                
 Management Services
8,075,928
                
105,348
                
7,556,549
             
8,211,540
                
 Mayor and Council
1,021,237
                
3,223
                     
994,250
                
1,041,711
                
 Neighborhood Resources
3,556,968
                
480,334
                
3,602,554
             
4,036,275
                
 Non-Departmental
23,840,567
              
(2,148,858)
            
16,983,679
           
33,652,628
             
 Police
77,989,907
              
1,914,270
             
77,790,842
           
79,309,326
             
 Public Works & Utilities
10,222,104
              
1,535,186
             
11,392,679
           
10,834,092
             
 Contingency\Reserves
72,971,106
              
(49,596,651)
          
-
                             
47,176,300
             
Total General Fund
316,992,227
$         
(41,383,087)
$        
238,408,684
$       
306,685,101
$         
Special Revenue Funds
 Police Forfeiture Fund
  Police 
750,000
$                 
-
$                           
285,000
$              
750,000
$                
  Contingency\Reserves
29,000
                     
-
                             
-
                             
22,000
                     
 Highway Users Revenue Fund
  Development Services
736,393
                   
6,251
                     
655,610
                
721,506
  Public Works & Utilities
17,337,002
              
742,540
9,926,617
21,427,934
  Non-Departmental
118,700
                   
(40,897)
                 
-
                             
181,400
                   
  Contingency\Reserves
3,888,000
                
(908,000)
               
-
                             
1,532,000
                
 Local Transportation Assistance Fund
  City Manager
1,256,822
                
35,225
488,088
2,064,697
  Public Works & Utilities
881,572
                   
(250)
                       
22,949
                   
122,498
                   
  Non-Departmental
200
                          
-
                             
-
                             
200
                          
  Contingency\Reserves
1,015,000
                
(14,750)
                 
-
                             
54,000
                     
 Grants In Aid
  City Magistrate
-
                                
16,693
                  
17,979
                   
-
                                
  City Manager
-
                                
10,236,404
           
10,236,404
           
-
                                
  Community Services
-
                                
281,054
                
104,258
                
-
                                
  Fire
-
                                
617,253
                
375,001
                
-
                                
  Information Technology
-
                                
7,700,000
             
7,700,000
             
-
                                
  Law
-
                                
12,300
                  
12,300
                   
-
                                
  Neighborhood Resources
-
                                
12,880,332
           
7,728,956
             
-
                                
  Non-Departmental
-
                                
750,000
                
500,000
                
-
                                
  Police
54,257
                     
2,240,500
             
1,360,133
             
56,464
                     
  Contingency\Reserves
5,000,000
                
4,920,012
             
-
                             
74,762,956
             
 Community Development Block Grant
  Neighborhood Resources
2,141,114
                
302,532
                
2,443,646
             
1,975,325
                
  Non-Departmental
5,900
                       
(91)
                         
-
                             
-
                                
  Contingency\Reserves
270,000
                   
(270,000)
               
-
                             
308,000
                   
 Housing and Urban Development
  Non-Departmental
12,100
                     
(12,051)
                 
-
                             
36,200
                     
  Neighborhood Resources
13,816,444
              
124,763
                
10,641,207
           
17,588,313
             
  Contingency\Reserves
645,720
                   
(109,368)
               
-
                             
361,081
                   
 Expendable Trust Funds
  Community Services
161,862
                   
-
                             
64,109
                   
209,536
                   
  Cultural Development
52,910
                     
-
                             
44,000
                   
46,210
                     
  Contingency\Reserves
20,197
                     
-
                             
-
                             
12,000
                     
Total Special Revenue Funds
48,193,193
$           
39,510,452
$         
52,606,257
$         
122,232,320
$         
*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.
SCHEDULE E (1 OF 2)

CITY OF CHANDLER, ARIZONA
Summary by Department of Expenditures/Expenses Within Each Fund Type
Fiscal Year 2021-22
Adopted
Expenditure/
Budgeted
Expense
Actual
Budgeted
Expenditures/
Adjustments
Expenditures/
Expenditures/
Expenses
Approved
Expenses
Expenses
Fund/Department
2020-21
2020-21
2020-21
2021-22
Debt Service Funds
   General Obligation Debt Svc
27,135,385
$           
-
$                           
27,135,385
$         
40,144,916
$           
    Contingency\Reserves
1,835,030
                
-
                             
-
                             
334,584
                   
Total Debt Service Funds
28,970,415
$           
-
$                           
27,135,385
$         
40,479,500
$           
Capital Projects Funds
 City Manager
10,359,523
$           
318,845
$              
777,538
$              
13,726,373
$           
 Community Services
25,307,386
              
(3,097,698)
            
2,660,067
             
25,165,221
             
 Cultural Development
1,887,634
                
(201,825)
               
258,638
                
2,186,497
                
 Development Services
-
                                
-
                             
-
                             
4,254,992
                
 Fire
6,310,244
                
(2,336,892)
            
3,133,277
             
8,525,075
                
 Information Technology
7,192,303
                
(427,300)
               
925,466
                
7,711,619
                
 Management Services
-
                                
-
                             
-
                             
58,800
                     
 Non-Departmental
14,065,414
              
545,927
                
5,987,323
             
11,213,817
             
 Police
7,696,211
                
1,162,302
             
2,953,412
             
9,873,956
                
 Public Works & Utilities
195,745,206
           
(1,109,122)
            
42,337,329
           
180,277,256
           
 Contingency\Reserves
26,722,327
              
6,388,284
             
-
                             
5,179,007
                
Total Capital Projects Funds
295,286,248
$         
1,242,521
$           
59,033,050
$         
268,172,613
$         
Enterprise Funds
 City Manager
2,649,652
$              
47,722
$                
1,282,411
$           
3,968,489
$             
 Information Technology
1,347,515
                
-
                             
-
                             
1,445,391
                
 Non-Departmental
1,374,000
                
39,564
                  
750,000
                
1,712,700
                
 Public Works & Utilities
147,499,115
           
7,085,723
             
78,816,548
           
171,685,780
           
 Contingency\Reserves
16,680,528
              
(8,260,985)
            
-
                             
65,204,625
             
 Debt Service
32,584,275
              
-
                             
32,584,275
           
33,609,009
             
Total Enterprise Funds
202,135,085
$         
(1,087,976)
$          
113,433,234
$       
277,625,994
$         
Internal Service Funds
 Self Insurance
  City Manager
1,568,962
$              
368,533
$              
1,391,550
$           
1,578,610
$             
  Law
5,851,999
                
238,723
                
5,712,081
             
6,066,777
                
  Management Services
1,239,398
                
69,134
                  
889,625
                
1,239,603
                
  Non-Departmental
27,913,100
              
2,514,886
             
27,660,189
           
30,561,900
             
  Contingency\Reserves
3,186,302
                
(1,473,186)
            
-
                             
3,431,920
                
Total Internal Service Funds
39,759,761
$           
1,718,090
$           
35,653,445
$         
42,878,810
$           
Total All Funds
931,336,929
$         
-
$                           
526,270,055
$       
1,058,074,338
$      
*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.
SCHEDULE E (2 OF 2)

Department/Fund
Adopted  
Budgeted 
Expenditures/
Expenses 
2020-21
Expenditure/
Expense 
Adjustments 
Approved
2020-21
Actual Expenditures/
Expenses 
2020-21*
Budgeted 
Expenditures/
Expenses 
2021-22
4.5
 City Clerk
   General Fund
926,189
$                         
23,918
$                        
910,580
$                        
1,197,666
$                      
Department Total
926,189
$                         
23,918
$                        
910,580
$                        
1,197,666
$                      
 City Magistrate
   General Fund
4,684,074
$                      
(25,776)
$                       
4,342,812
$                     
4,996,699
$                      
   Special Revenue Fund - Grant
-
                                        
16,693
                          
17,979
                             
-
                                       
Department Total
4,684,074
$                      
(9,083)
$                         
4,360,791
$                     
4,996,699
$                      
 City Manager
   General Fund
16,974,092
$                    
758,659
$                      
16,123,164
$                   
17,706,595
$                    
   Special Revenue Fund - LTAF
1,256,822
                        
35,225
                          
488,088
                           
2,064,697
                        
   Special Revenue Fund - Grants
-
                                        
10,236,404
                   
10,236,404
                     
-
                                       
   Capital Fund - Gen Gov't Capital Proj
4,200,955
                        
(639,484)
                       
389,684
                           
8,889,998
                        
   Capital Fund - Equip/Tech/Fleet
-
                                        
-
                                     
-
                                       
168,400
                           
   Capital Fund - Grants
6,153,362
                        
958,329
                        
382,648
                           
4,592,835
                        
   Capital Fund - Bonds
5,206
                                
-
                                     
5,206
                               
75,140
                             
   Enterprise Fund - Water
14,000
                             
-
                                     
-
                                       
14,000
                             
   Enterprise Fund - Airport
2,635,652
                        
47,722
                          
1,282,411
                       
3,954,489
                        
   Internal Service Fund - Self Insurance
1,568,962
                        
368,533
                        
1,391,550
                       
1,578,610
                        
Department Total
32,809,051
$                    
11,765,388
$                 
30,299,155
$                   
39,044,764
$                    
 Communications and Public Affairs
   General Fund
2,615,430
$                      
338,438
$                      
2,579,700
$                     
2,888,741
$                      
Department Total
2,615,430
$                      
338,438
$                      
2,579,700
$                     
2,888,741
$                      
 Community Services 
   General Fund
26,794,778
$                    
1,388,250
$                   
26,714,943
$                   
27,604,362
$                    
   Special Revenue Fund - Grants
-
                                        
281,054
                        
104,258
                           
-
                                       
   Special Revenue Fund - Trust
161,862
                           
-
                                     
64,109
                             
209,536
                           
   Capital Fund - Gen Gov't Capital Proj
5,376,312
                        
(838,487)
                       
590,165
                           
5,414,660
                        
   Capital Fund - Equip/Tech/Fleet
-
                                        
-
                                     
-
                                       
248,600
                           
   Capital Fund - Grants
1,996,738
                        
(730,622)
                       
111,431
                           
1,804,685
                        
   Capital Fund - Bonds
11,377,098
                      
(2,098,837)
                    
1,897,642
                       
11,280,619
                      
   Capital Fund - Impact Funds
6,557,238
                        
570,248
                        
60,829
                             
6,416,657
                        
Department Total
52,264,026
$                    
(1,428,394)
$                  
29,543,377
$                   
52,979,119
$                    
Cultural Development
   General Fund
3,634,295
$                      
162,575
$                      
3,703,345
$                     
3,779,431
$                      
   Special Revenue Fund - Trust
52,910
                             
-
                                     
44,000
                             
46,210
                             
   Capital Fund - Gen Gov't Capital Proj
984,540
                           
(180,096)
                       
145,995
                           
1,337,385
                        
   Capital Fund - Grants
286,684
                           
(6,518)
                           
83,810
                             
196,356
                           
   Capital Fund - Municipal Art
512,385
                           
-
                                     
27,000
                             
650,000
                           
   Capital Fund - Bonds
104,025
                           
(15,211)
                         
1,833
                               
2,756
                               
Department Total
5,574,839
$                      
(39,250)
$                       
4,005,983
$                     
6,012,138
$                      
Development Services
   General Fund
9,113,629
$                      
376,533
$                      
8,666,481
$                     
9,465,361
$                      
   Special Revenue Fund - HURF
736,393
                           
6,251
                            
655,610
                           
721,506
                           
   Capital Fund - Gen Gov't Capital Proj
-
                                        
-
                                     
-
                                       
1,335,092
                        
   Capital Fund - Equip/Tech/Fleet
-
                                        
-
                                     
-
                                       
201,700
                           
   Capital Fund - Grants
-
                                        
-
                                     
-
                                       
715,737
                           
   Capital Fund - Bonds
-
                                        
-
                                     
-
                                       
2,002,463
                        
Department Total
9,850,022
$                      
382,784
$                      
9,322,091
$                     
14,441,859
$                    
CITY OF CHANDLER, ARIZONA
Summary by Department of Expenditures/Expenses 
Fiscal Year 2021-22
SCHEDULE F (1 OF 3)

Department/Fund
Adopted  
Budgeted 
Expenditures/
Expenses 
2020-21
Expenditure/
Expense 
Adjustments 
Approved
2020-21
Actual Expenditures/
Expenses 
2020-21*
Budgeted 
Expenditures/
Expenses 
2021-22
 Fire
   General Fund
38,895,433
$                    
1,695,448
$                   
40,732,892
$                   
38,237,224
$                    
   Special Revenue Fund - Grants
-
                                        
617,253
                        
375,001
                           
-
                                       
   Capital Fund - Gen Gov't Capital Proj
868,337
                           
(26,711)
                         
1,551
                               
1,828,075
                        
   Capital Fund - Equip/Tech/Fleet
5,325,735
                        
(2,194,009)
                    
3,131,726
                       
-
                                       
   Capital Fund - Bonds
63,049
                             
(63,049)
                         
-
                                       
6,697,000
                        
   Capital Fund - Impact Funds
53,123
                             
(53,123)
                         
-
                                       
-
                                       
Department Total
45,205,677
$                    
(24,191)
$                       
44,241,170
$                   
46,762,299
$                    
Information Technology
   General Fund
11,792,184
$                    
1,568,656
$                   
12,419,964
$                   
12,631,421
$                    
   Special Revenue Fund - Grants
-
                                        
7,700,000
                     
7,700,000
                       
-
                                       
   Capital Fund - Gen Gov't Capital Proj
7,192,303
                        
(427,300)
                       
925,466
                           
7,683,619
                        
   Capital Fund - Equip/Tech
-
                                        
-
                                     
-
                                       
28,000
                             
   Enterprise Fund - Water
644,393
                           
-
                                     
-
                                       
684,694
                           
   Enterprise Fund - Wastewater
487,452
                           
-
                                     
-
                                       
523,915
                           
   Enterprise Fund - Solid Waste
207,994
                           
-
                                     
-
                                       
225,266
                           
   Enterprise Fund - Airport
7,676
                                
-
                                     
-
                                       
11,516
                             
Department Total
20,332,002
$                    
8,841,356
$                   
21,045,430
$                   
21,788,431
$                    
 Law
   General Fund
3,884,306
$                      
37,360
$                        
3,894,250
$                     
3,915,729
$                      
   Special Revenue Fund - Grants
0
12,300
                          
12,300
-
                                       
   Internal Service Fund - Self Insurance
5,851,999
238,723
                        
5,712,081
6,066,777
Department Total
9,736,305
$                      
288,383
$                      
9,618,631
$                     
9,982,506
$                      
 Management Services
   General Fund
8,075,928
$                      
105,348
$                      
7,556,549
$                     
8,211,540
$                      
   Capital Fund - Equip/Tech/Fleet
-
                                        
-
                                     
-
                                       
58,800
                             
   Internal Service Fund - Self Insurance
91,398
                             
569
                                
91,400
                             
93,652
                             
   Internal Service Fund - Uninsured Liability
1,148,000
                        
68,565
                          
798,225
                           
1,145,951
                        
Department Total
9,315,326
$                      
174,482
$                      
8,446,174
$                     
9,509,943
$                      
 Mayor and Council
   General Fund
1,021,237
$                      
3,223
$                          
994,250
$                        
1,041,711
$                      
Department Total
1,021,237
$                      
3,223
$                          
994,250
$                        
1,041,711
$                      
Summary by Department of Expenditures/Expenses 
CITY OF CHANDLER, ARIZONA
Fiscal Year 2021-22
SCHEDULE F (2 OF 3)

Department/Fund
Adopted  
Budgeted 
Expenditures/
Expenses 
2020-21
Expenditure/
Expense 
Adjustments 
Approved
2020-21
Actual Expenditures/
Expenses 
2020-21*
Budgeted 
Expenditures/
Expenses 
2021-22
Neighborhood Resources
   General Fund
3,556,968
$                      
480,334
$                      
3,602,554
$                     
4,036,275
$                      
   Special Revenue Fund - Grants
15,957,558
                      
13,307,627
                   
20,813,809
                     
19,563,638
                      
Department Total
19,514,526
$                    
13,787,961
$                 
24,416,363
$                   
23,599,913
$                    
 Non-Departmental - Includes Contingencies
   General Fund
96,811,673
$                    
(51,745,509)
$                
16,983,679
$                   
80,828,928
$                    
   Special Revenue Fund - Police Forfeiture
29,000
                             
-
                                     
-
                                       
22,000
                             
   Special Revenue Fund - HURF
4,006,700
                        
(948,897)
                       
-
                                       
1,713,400
                        
   Special Revenue Fund - LTAF
1,015,200
                        
(14,750)
                         
-
                                       
54,200
                             
   Special Revenue Fund - Grants
5,933,720
                        
5,278,502
                     
500,000
                           
75,468,237
                      
   Special Revenue Fund - Trust
20,197
                             
-
                                     
-
                                       
12,000
                             
   Debt Service - General Obligation
1,835,030
                        
-
                                     
-
                                       
334,584
                           
   Capital Fund - Gen Gov't Capital Proj
8,712,143
                        
1,581,242
                     
552,344
                           
8,693,082
                        
   Capital Fund - Equip/Tech/Fleet
9,067,271
                        
417,816
                        
5,434,979
                       
5,072,712
                        
   Capital Fund - Municipal Art
23,000
                             
-
                                     
-
                                       
51,000
                             
   Capital Fund - Bonds
4,614,467
                        
(1,803,384)
                    
-
                                       
33,599
                             
   Capital Fund - Impact/System Dev
18,370,860
                      
6,738,537
                     
-
                                       
2,542,431
                        
   Enterprise Fund - Water
8,948,660
                        
(3,816,434)
                    
345,000
                           
11,688,600
                      
   Enterprise Fund - Reclaimed Water
432,300
                           
12,160
                          
-
                                       
229,400
                           
   Enterprise Fund - Wastewater
7,276,550
                        
(3,914,980)
                    
285,000
                           
52,534,800
                      
   Enterprise Fund - Solid Waste
1,320,918
                        
(464,567)
                       
120,000
                           
2,243,800
                        
   Enterprise Fund - Airport
76,100
                             
(37,600)
                         
-
                                       
220,725
                           
   Internal Service Fund - Self Insurance
30,520,602
                      
1,110,265
                     
27,660,189
                     
33,394,400
                      
   Internal Service Fund - Uninsured Liability
578,800
                           
(68,565)
                         
-
                                       
599,420
                           
Department Total
199,593,191
$                  
(47,676,164)
$                
51,881,191
$                   
275,737,318
$                 
 Police
   General Fund
77,989,907
$                    
1,914,270
$                   
77,790,842
$                   
79,309,326
$                    
   Special Revenue Fund - Police Forfeiture
750,000
                           
-
                                     
285,000
                           
750,000
                           
   Special Revenue Fund - Grants
54,257
2,240,500
                     
1,360,133
                       
56,464
                             
   Capital Fund - Gen Gov't Capital Proj
6,115,613
                        
(208,636)
                       
1,247,539
                       
7,136,438
                        
   Capital Fund - Equip/Tech/Fleet
1,532,800
1,387,901
                     
1,705,873
                       
1,668,683
                        
   Capital Fund - Bonds
47,798
                             
(16,963)
                         
-
                                       
1,068,835
                        
Department Total
86,490,375
$                    
5,317,072
$                   
82,389,387
$                   
89,989,746
$                    
 Public Works & Utilities
   General Fund
10,222,104
$                    
1,535,186
$                   
11,392,679
$                   
10,834,092
$                    
   Special Revenue Fund - HURF
17,337,002
                      
742,540
                        
9,926,617
                       
21,427,934
                      
   Special Revenue Fund - LTAF
881,572
                           
(250)
                              
22,949
                             
122,498
                           
   Capital Fund - Gen Gov't Capital Proj
17,724,094
                      
867,553
                        
5,754,727
                       
12,684,266
                      
   Capital Fund - Equip/Tech/Fleet
184,480
                           
-
                                     
-
                                       
331,500
                           
   Capital Fund - Grants
46,111,535
                      
4,473,597
                     
10,572,996
                     
37,336,626
                      
   Capital Fund - Bonds
84,523,695
                      
(3,749,160)
                    
20,460,203
                     
89,816,001
                      
   Capital Fund - Impact Fee
47,201,402
                      
(2,701,112)
                    
5,549,403
                       
40,108,863
                      
   Enterprise Fund - Water
43,969,989
                      
1,469,930
                     
32,437,785
                     
43,843,428
                      
   Enterprise Fund - Reclaimed Water
1,527,203
                        
202,153
                        
1,649,174
                       
1,536,178
                        
   Enterprise Fund - Wastewater
85,995,008
                      
5,394,838
                     
28,879,789
                     
109,603,437
                    
   Enterprise Fund - Solid Waste
16,006,915
                      
18,802
                          
15,849,800
                     
16,702,737
                      
Department Total
371,684,999
$                  
8,254,077
$                   
142,496,122
$                 
384,347,560
$                 
Debt Service
   Debt Service - General Obligation
27,135,385
$                    
-
$                                   
27,135,385
$                   
40,144,916
$                    
   Enterprise Fund - Water
13,876,087
                      
-
                                     
13,876,087
                     
14,663,089
                      
   Enterprise Fund - Wastewater
18,708,188
                      
-
                                     
18,708,188
                     
18,945,920
                      
Department Total
59,719,660
$                    
-
$                                   
59,719,660
$                   
73,753,925
$                    
Total All Departments
931,336,929
$                  
-
$                                   
526,270,055
$                 
1,058,074,338
$              
CITY OF CHANDLER, ARIZONA
Summary by Department of Expenditures/Expenses 
Fiscal Year 2021-22
SCHEDULE F (3 OF 3)

Full-Time 
Equivalent (FTE)
Employee Salaries 
and Hourly Costs
Retirement Costs
Healthcare Costs
Other Benefit Costs
Total Estimated 
Personnel 
Compensation
2022
2022
2022
2022
2022
2022
General Fund
1,390.729
                   
$
122,824,274
               
$
51,558,198
                 
$
17,680,158
                 
$
13,175,284
                  
=
$
205,237,914
               
Special Revenue Funds
Highway Users Revenue Fund
49.000
                         
$
3,100,440
                   
404,314
                       
564,914
                       
354,921
                       
=
$
4,424,589
                   
Grant Fund
0.729
                           
41,390
                         
5,553
                           
5,885
                           
3,636
                           
56,464
                         
Community Dev Block Grant
6.292
                           
362,558
                       
48,092
                         
61,629
                         
36,685
                         
508,964
                       
PHA Family Sites
6.150
                           
396,397
                       
48,771
                         
68,180
                         
39,372
                         
552,720
                       
PHA Elderly & Scattered Sites
3.950
                           
264,604
                       
31,277
                         
58,040
                         
24,285
                         
378,206
                       
PHA Management
5.400
                           
490,657
                       
63,025
                         
63,688
                         
43,857
                         
661,227
                       
PHA Family Self Suffiiency
2.000
                           
128,323
                       
16,623
                         
16,047
                         
10,838
                         
171,831
                       
PHA Section 8
3.500
                           
223,491
                       
27,489
                         
51,359
                         
20,551
                         
322,890
                       
PHA Capital Fund Program
-
                                   
20,677
                         
827
                              
1,034
                           
1,770
                           
24,308
                         
Museum Trust
-
                                   
1,036
                           
42
                                
52
                                
80
                                
1,210
                           
Parks and Recreation Trust
-
                                   
4,207
                           
168
                              
210
                              
451
                              
5,036
                           
Total Special Revenue Funds
77.021
                         
$
5,033,780
                   
$
646,181
                       
$
891,038
                       
$
536,446
                       
=
$
7,107,445
                   
Internal Service Funds
Workers Comp. Self Insurance
4.550
                           
$
354,202
                       
46,859
                         
59,744
                         
30,110
                         
=
$
490,915
                       
Insured Liaibilty Self Insurance
4.000
                           
371,885
                       
49,154
                         
19,346
                         
30,843
                         
471,228
                       
Uninsured Liaibility Self Ins.
5.000
                           
417,651
                       
55,436
                         
54,367
                         
40,811
                         
568,265
                       
Short Term Disability Self Ins.
0.400
                           
32,126
                         
4,253
                           
3,763
                           
227,710
                       
267,852
                       
Medical Self Insurance
4.000
                           
358,284
                       
47,178
                         
43,591
                         
347,746
                       
796,799
                       
Total Internal Service Funds
17.950
                         
$
1,534,148
                   
$
202,880
                       
$
180,811
                       
$
677,220
                       
=
$
2,595,059
                   
Capital Projects Funds
In-House Capital Fund
5.550
                           
$
533,914
                       
72,272
                         
76,791
                         
53,700
                         
=
$
736,677
                       
Total Capital Projects Funds
5.550
                           
$
533,914
                       
$
72,272
                         
$
76,791
                         
$
53,700
                         
=
$
736,677
                       
Enterprise Funds
Water Operating
96.250
                         
$
7,206,197
                   
937,214
                       
1,256,981
                   
753,163
                       
=
$
10,153,555
                 
Reclaimed Water Operating
4.500
                           
314,605
                       
40,984
                         
61,221
                         
34,524
                         
451,334
                       
Wastewater Operating
64.550
                         
4,805,919
                   
622,595
                       
819,057
                       
498,152
                       
6,745,723
                   
WW Industrial Process Treatment
17.000
                         
1,281,126
                   
163,790
                       
163,798
                       
138,331
                       
1,747,045
                   
Solid Waste Operating
22.200
                         
1,327,340
                   
172,450
                       
294,051
                       
130,611
                       
1,924,452
                   
Airport Operating 
7.000
                           
553,523
                       
72,657
                         
29,302
                         
61,927
                         
717,409
                       
Total Enterprise Funds
211.500
                      
$
15,488,710
                 
$
2,009,690
                   
$
2,624,410
                   
$
1,616,708
                    
=
$
21,739,518
                 
Total All Funds
1,702.750
                   
$
145,414,826
               
$
54,489,221
                 
$
21,453,208
                 
$
16,059,358
                  
=
$
237,416,613
               
SCHEDULE G (1 OF 1)
CITY OF CHANDLER, ARIZONA
Full-Time Employees and Personnel Compensation
Fiscal Year 2021-22
Fund