Auditor General Budget Forms FY 24

Fiscal 
year
General Fund
Special Revenue 
Fund
Debt Service Fund
Capital Projects 
Fund
Permanent Fund
Enterprise Funds 
Available
Internal Service 
Funds
Total all funds
2023
Adopted/adjusted budgeted expenditures/expenses*   
E
1
371,902,877
150,127,673
41,006,427
372,880,546
0
366,262,408
50,478,605
1,352,658,536
2023
Actual expenditures/expenses**   
E
2
311,239,239
61,280,708
40,656,425
53,332,102
0
147,944,873
39,526,705
653,980,052
2024
Beginning fund balance/(deficit) or net position/(deficit) at 
July 1*** 
3
218,914,901
27,332,688
0
191,899,557
0
175,103,258
8,421,479
621,671,883
2024
Primary property tax levy
B
4
8,582,038
8,582,038
2024
Secondary property tax levy
B
5
33,541,656
33,541,656
2024
Estimated revenues other than property taxes  
C
6
357,497,062
77,264,300
764,168
76,881,774
0
236,344,504
34,627,000
783,378,808
2024
Other financing sources  
D
7
0
0
0
209,100,000
0
0
0
209,100,000
2024
Other financing (uses)   
D
8
0
0
0
0
0
0
0
0
2024
Interfund transfers in   
D
9
8,678,182
431,000
7,436,432
133,327,429
0
26,416,240
15,046,923
191,336,206
2024
Interfund Transfers (out)   
D
10
152,883,408
685,401
0
23,459,800
0
14,285,044
22,553
191,336,206
2024
Line 11: Reduction for fund balance reserved for future 
budget year expenditures
     Maintained for future debt retirement
0
     Maintained for future capital projects
0
     Maintained for future financial stability
0
0
0
2024
Total financial resources available
12
440,788,775
104,342,587
41,742,256
587,748,960
0
423,578,958
58,072,849
1,656,274,385
2024
Budgeted expenditures/expenses
E
13
440,788,775
104,342,587
41,742,256
587,748,960
0
423,578,958
58,072,849
1,656,274,385
Expenditure limitation comparison
2023
2024
1 Budgeted expenditures/expenses
1,352,658,536
$      
1,656,274,385
$     
2 Add/subtract: estimated net reconciling items
3 Budgeted expenditures/expenses adjusted for reconciling items
1,352,658,536
        
1,656,274,385
       
4 Less: estimated exclusions
5 Amount subject to the expenditure limitation
1,352,658,536
$      
1,656,274,385
$     
6 EEC expenditure limitation
$                             
$                            
*
**
***
City of Chandler
Summary Schedule of estimated revenues and expenditures/expenses
Fiscal year 2024
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 beginning fund balance/(deficit) or net position/(deficit) amounts except for nonspendable amounts (e.g., prepaids and inventories) or amounts legally or contractually required to be maintained 
intact (e.g., principal of a permanent fund).
S
c
h
Funds
Includes expenditure/expense adjustments approved in the current year from Schedule E.       
The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied.  Therefore, Schedule B has been omitted.
11
3/22 Arizona Auditor General
Schedule A
Official City/Town Budget Forms

2023
2024
1.
$
21,253,844
$
22,839,839
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
8,507,940
$
8,582,038
B. Secondary property taxes
31,822,477
33,541,656
C. Total property tax levy amounts (1)
$
40,330,417
$
42,123,694
4. Property taxes collected*
A. Primary property taxes
(1)  Current year's levy
$
8,507,940
(2) Prior years’ levies (2) 
50,000
(3)  Total primary property taxes
$
8,557,940
B. Secondary property taxes
(1)  Current year's levy
$
31,822,477
(2) Prior years’ levies (2) 
200,000
(3)  Total secondary property taxes
$
32,022,477
C. Total property taxes collected
$
40,580,417
5. Property tax rates
A. City/Town tax rate
(1)  Primary property tax rate
0.2326
0.2226
(2)  Secondary property tax rate
0.8700
0.8700
(3)  Total city/town tax rate
1.1026
1.0926
B. Special assessment district tax rates
Secondary property tax rates—As of the date the proposed budget was prepared, the
any
special assessment districts for which secondary
property taxes are levied. For information pertaining any special assessment districts
and their tax rates, please contact the city.
*
city was not operating
Includes actual property taxes collected as of the date the proposed budget was prepared, plus 
estimated property tax collections for the remainder of the fiscal year.
Amount received from primary property taxation in 
the current year in excess of the sum of that year's 
maximum allowable primary property tax levy. 
A.R.S. §42-17102(A)(18)
City of Chandler
Tax levy and tax rate information
Fiscal year 2024
Maximum allowable primary property tax levy. 
A.R.S. §42-17051(A)
    Property tax judgment
    Property tax judgment
Property tax judgment
Property tax judgment
3/22 Arizona Auditor General
Schedule B
Official City/Town Budget Forms

Estimated 
revenues
Actual revenues*
Estimated 
revenues
2023
2023
2024
General Fund
Local taxes
Franchise Fees
$
3,451,000
$
3,630,000
$
3,471,000
Property Taxes (prior year's levies)
50,000
50,000
50,000
Transaction Privilege License Taxes/Fees
174,858,400
202,658,400
196,758,400
Licenses and permits
Building Division Permits
7,665,000
9,005,000
7,665,000
Miscellaneous Licenses
915,500
1,000,300
1,028,300
Intergovernmental
State
Smart and Safe Shared Revenue
605,000
1,100,000
1,100,000
State Shared Sales Taxes
32,000,000
39,000,000
39,000,000
Urban Revenue Sharing
42,720,000
52,000,000
74,000,000
County
Auto Lieu Taxes
13,500,000
13,000,000
13,000,000
Charges for services
Engineering Fees
1,469,100
1,652,700
1,508,700
Library Revenues
339,000
321,800
321,500
Parks and Recreation Fees
3,220,100
3,161,830
3,342,086
Planning Fees
299,500
319,906
299,100
Public Safety Miscellaneous Revenue
5,558,700
5,652,500
5,949,502
Fines and forfeits
Court Fines
3,273,600
3,828,900
3,380,400
Library Fines
18,000
14,200
10,000
Miscellaneous Violation Fines
122,200
176,700
149,700
Interest on investments
Interest on Investments
2,317,000
3,056,600
3,818,000
In-lieu property taxes
Voluntary Contributions
105,138
105,138
99,573
Miscellaneous
Leases
144,000
158,000
144,000
Other Receipts
1,354,400
1,537,300
1,922,401
Property Rentals
134,700
63,400
69,400
Sale of Fixed Assets
400,000
355,000
410,000
Total General Fund
$
294,520,338
$
341,847,674
$
357,497,062
 *
City of Chandler
Revenues other than property taxes
Fiscal Year 2024
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.
Source of revenues
3/22 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Estimated 
revenues
Actual revenues*
Estimated 
revenues
2023
2023
2024
City of Chandler
Revenues other than property taxes
Fiscal Year 2024
Source of revenues
Special revenue funds
Forfeiture Fund
Police Forfeiture Reimbursement
750,000
630,000
750,000
$
750,000
$
630,000
$
750,000
Proposition 400 Fund
Regional Transportation Sales Taxes
302,000
6,956
60,000
Interest on Investments
$
302,000
$
6,956
$
60,000
Highway User Revenue Fund
Highway Users Taxes
17,744,011
16,800,000
17,000,000
Interest on Investments
363,000
480,100
606,000
$
18,107,011
$
17,280,100
$
17,606,000
Local Transportation Assistance Fund
HB2565 RPTA Grant Funds
673,600
673,600
673,600
Bus Shelter Revenue
159,600
160,905
159,600
Interest on Investments
55,000
67,500
85,000
$
888,200
$
902,005
$
918,200
Grant Funds
Grants-In-Aid
59,484,522
24,905,085
20,037,400
Community Development Block Grant
5,680,000
5,680,000
5,680,000
Housing Urban Development
28,770,000
25,770,000
28,770,000
Public Housing Authority
3,075,000
3,075,000
3,075,000
Interest on Investments
91,000
110,700
154,000
$
97,100,522
$
59,540,785
$
57,716,400
Expendable Trust Funds
Library Trust
80,000
66,300
85,300
Museum Trust
3,100
1,100
Parks and Recreation Trust
80,900
35,900
119,300
Interest on Investments
5,000
5,900
8,000
$
165,900
$
111,200
$
213,700
Total special revenue funds
$
117,313,633
$
78,471,046
$
77,264,300
 *
Debt service funds
Property Taxes (prior year's levies)
200,000
200,000
                 
200,000
Voluntary Contributions
393,249
393,249
389,168
Interest on Investments
138,000
128,500
175,000
$
731,249
$
721,749
$
764,168
Total debt service funds
$
731,249
$
721,749
$
764,168
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.
3/22 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Estimated 
revenues
Actual revenues*
Estimated 
revenues
2023
2023
2024
City of Chandler
Revenues other than property taxes
Fiscal Year 2024
Source of revenues
Capital projects funds
System Development Fees
Arterial Streets
6,000,000
7,900,000
6,000,000
Library
115,000
115,000
115,000
Parks
2,879,000
750,000
449,000
Public Building
277,000
250,000
277,000
Public Safety - Fire
553,000
500,000
553,000
Public Safety - Police
312,000
312,000
312,000
Wastewater
10,100,300
2,010,300
10,100,300
Water
6,300,000
1,170,000
6,300,000
Capital Grants
47,427,475
13,021,514
46,667,193
Capital Replacement
423,098
423,068
440,696
Interest on Investments
1,890,500
2,059,100
2,328,000
Municipal Arts Contributions
359,000
234,357
173,987
Sale of Fixed Assets
300,000
218,864
300,000
Vehicle Replacement
2,793,349
2,766,212
2,865,598
$
79,729,722
$
31,730,415
$
76,881,774
Total capital projects funds
$
79,729,722
$
31,730,415
$
76,881,774
 *
Enterprise funds
Airport Services
881,000
926,605
984,988
Reclaimed Water Services
1,536,370
1,592,500
1,656,500
Solid Waste Services
18,465,964
18,321,200
18,751,994
Wastewater Services
131,692,076
66,479,005
157,550,949
Water Services
55,961,932
55,194,720
54,582,073
Interest on Investments
2,527,000
2,576,300
2,818,000
$
211,064,342
$
145,090,330
$
236,344,504
Total enterprise funds
$
211,064,342
$
145,090,330
$
236,344,504
 *
Internal service funds
Self-Insurance Premiums
31,166,200
28,286,500
33,055,000
Other Receipts
210,000
214,596
210,000
Interest on Investments
384,000
600,800
1,362,000
$
31,760,200
$
29,101,896
$
34,627,000
Total internal service funds
$
31,760,200
$
29,101,896
$
34,627,000
Total all funds
$
735,119,484
$
626,963,110
$
783,378,808
 *
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.
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.
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.
3/22 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Fund
Sources
(Uses)
In
(Out)
General Fund
General Fund
$
$
$
8,678,182
$
152,883,408
Total General Fund
$
$
$
8,678,182
$
152,883,408
Special revenue funds
Proposition 400
$
$
$
$
60,000
Highway User Revenue
123,665
Local Transportation Assistance
1,736
Grants
500,000
Housing
431,000
Total special revenue funds
$
$
$
431,000
$
685,401
Debt service funds
Genral Obligation Debt Service
$
$
$
7,436,432
$
Total debt service funds
$
$
$
7,436,432
$
Capital projects funds
General Government Capital Projects
$
$
$
127,979,127
$
Arterial Street Impact Fees
2,750,000
Computer Replacement
4,238,302
Capital Grants
500,000
Park Bonds
65,050,000
50,000
Park Impact Fees
4,673,432
Library Impact Fees
13,000
Library Bonds
1,600,000
Museum Bonds
50,000
Public Faciltiy Bonds
2,600,000
Public Building Impact Fees
100,000
Public Safety Bonds - Fire
4,500,000
Public Safety Impact Fees - Fire
350,000
Public Safety Bonds - Police
700,000
Public Safety Impact Fees - Police
250,000
Reclaimed Water System Development Fees
500,000
Street Bonds
42,000,000
60,000
Storm Sewer General Obligation Bonds
3,250,000
Wastewater Bonds
17,850,000
Wastewater System Development Fees
500,000
10,000,000
Water Bonds
71,550,000
Water System Development Fees
4,773,368
Total capital projects funds
$
209,100,000
$
$
133,327,429
$
23,459,800
Enterprise funds
Airport Operating
$
$
$
6,403,448
$
115,047
Reclaimed Water Operating
2,650,232
2,716,946
Solid Waste Operating
1,068,549
Wastewater Operating
11,200,392
3,873,314
Water Operating
6,162,168
5,874,358
Wastewater Industrial Process Treatment
636,830
Total enterprise funds
$
$
$
26,416,240
$
14,285,044
Internal service funds
Self-Insurance Funds
$
$
$
15,046,923
$
22,553
Total Internal Service Funds
$
$
$
15,046,923
$
22,553
Total all funds
$
209,100,000
$
$
191,336,206
$
191,336,206
2024
2024
City of Chandler
Other financing sources/(uses) and interfund transfers
Fiscal year 2024
Other financing
Interfund transfers
3/22 Arizona Auditor General
Schedule D
Official City/Town Budget Forms

Adopted
budgeted 
expenditures/
expenses
Expenditure/
expense 
adjustments 
approved 
Actual 
expenditures/
expenses*
Budgeted 
expenditures/
expenses 
Fund/Department
2023
2023
2023
2024
General Fund
City Clerk
$
1,033,622
$
153,433
$
830,100
$
836,937
City Magistrate
5,025,617
255,035
4,991,350
5,400,966
City Manager
18,646,048
2,153,547
19,190,756
20,359,467
Communications and Public Affairs
2,682,072
493,606
3,095,391
3,809,110
Community Services
29,928,146
3,388,231
32,094,652
33,452,125
Cultural Development
4,001,437
329,547
4,257,023
4,542,297
Development Services
10,008,386
808,322
10,202,457
10,980,344
Information Technology
16,084,234
2,026,190
17,209,458
21,304,000
Law
4,236,416
285,097
4,426,555
4,687,089
Management Services
7,486,762
484,787
7,375,253
8,188,881
Mayor and Council
1,184,388
37,071
1,191,483
1,262,159
Neighborhood Resources
4,114,985
4,465,028
7,163,156
6,700,823
Non-Departmental
79,383,795
(16,640,418)
52,200,692
100,261,981
Public Safety - Fire
39,238,155
5,854,545
43,879,143
44,819,411
Public Safety - Police
83,324,801
10,573,260
91,713,278
92,895,766
Public Works & Utilities
10,314,947
1,637,205
11,418,492
10,597,467
Contingency/Reserves
55,223,300
(16,318,720)
70,689,952
Total General Fund $
371,917,111
$
(14,234) $
311,239,239
$
440,788,775
Special revenue funds
Police Forfeiture Fund
$
$
$
$
Public Safety - Police
750,000
36,949
500,000
750,000
Contingency/Reserves
22,000
(22,000)
33,000
Development Services
737,115
83,676
749,640
803,232
Public Works & Utilities
27,005,774
(1,744,075)
9,734,556
36,080,333
Non-Departmental
318,800
(219,200)
269,600
Contingency/Reserves
1,435,000
(934,999)
976,000
City Manager
2,274,806
(227,499)
584,441
2,584,678
Public Works & Utilities
83,549
83,549
Non-Departmental
300
300
Contingency/Reserves
59,000
(59,000)
56,000
City Magistrate
979,651
812,708
City Manager
4,614,712
2,633,343
1,600,000
Community Services
174,750
1,819,529
1,384,908
40,000
Cultural Development
19,590
18,190
Development Services
1,319,107
1,085,507
Information Technology
5,349,736
5,130,788
Law
10,000
10,000
Management Services
1,026,307
873,414
Mayor & Council
138,097
113,933
Neighborhood Resources
37,400
7,148,094
3,471,473
Public Safety - Fire
180,816
1,631,979
1,044,412
Public Safety - Police
59,835
10,567,575
8,316,779
Public Works & Utilities
29,650
Non-Departmental
21,533
9,630
Contingency/Reserves
89,649,051
(42,603,882)
21,397,400
Neighborhood Resources
4,510,457
27,950
3,761,831
3,358,879
Contingency/Reserves
1,169,543
2,321,121
Neighborhood Resources
29,354,946
204,753
20,855,956
29,780,121
Non-Departmental
102,900
(102,730)
85,000
Contingency/Reserves
3,010,510
(189,749)
3,809,116
Community Services
201,438
241
145,104
251,925
Cultural Development
55,210
7,478
44,095
55,333
Non-Departmental
400
(400)
Contingency/Reserves
7,000
(6,000)
7,000
Total special revenue funds $
161,117,051
$
(10,989,378) $
61,280,708
$
104,342,587
Debt service funds
General Obligation Debt Service
$
40,656,427
$
$
40,656,425
$
41,367,104
Contingency/Reserves
350,000
375,152
Total debt service funds $
41,006,427
$
$
40,656,425
$
41,742,256
Capital projects funds
City Manager
$
24,779,958
$
643,511
$
2,345,186
$
43,099,783
Communications and Public Affairs
136,560
104,907
Community Services
54,923,304
(2,494,574)
5,459,580
93,519,617
Cultural Development
4,031,203
(71,936)
365,284
9,431,648
Development Services
8,866,024
663,371
355,326
11,481,720
Information Technology
12,694,632
(136,001)
1,270,591
16,459,914
Management Services
52,974
Neighborhood Resources
2,703,659
(1)
2,625,000
78,658
Public Safety - Fire
13,225,069
166,344
2,956,178
13,587,335
Public Safety - Police
10,998,591
499,581
2,068,473
16,024,339
Public Works & Utilities
201,158,532
(7,335,850)
21,845,915
368,974,405
Non-Departmental
11,200,115
3,966,882
13,935,662
7,120,014
Contingency/Reserves
12,751,680
19,456,918
7,971,527
Total capital projects funds $
357,469,327
$
15,411,219
$
53,332,102
$
587,748,960
Enterprise funds
City Manager
$
5,895,710
$
(39,412) $
1,588,982
$
7,075,933
Information Technology
1,445,391
(6,600)
102,000
3,735,817
Public Works & Utilities
313,993,276
3,706,273
114,490,966
340,592,335
Non-Departmental
1,974,500
(1,045,731)
102,366
2,403,040
Contingency/Reserves
15,989,625
(7,311,985)
35,592,752
Debt Service
31,661,361
31,660,559
34,179,081
Total enterprise funds $
370,959,863
$
(4,697,455) $
147,944,873
$
423,578,958
Internal service funds
Self-Insurance
$
$
$
$
City Manager
1,948,888
495,282
2,101,952
2,095,590
Law
7,580,228
138,906
7,265,674
7,644,602
Management Services
1,239,092
189,589
1,011,629
7,881,795
Non-Departmental
33,795,629
(9,009)
29,147,450
34,234,900
Contingency/Reserves
5,624,920
(524,920)
6,215,962
Total internal service funds $
50,188,757
$
289,848
$
39,526,705
$
58,072,849
Total all funds $
1,352,658,536
$
$
653,980,052
$
1,656,274,385
*
Expenditures/expenses by fund
Fiscal year 2024
City of Chandler
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.
3/22 Arizona Auditor General
Schedule E
Official City/Town Budget Forms

Adopted
budgeted 
expenditures/
expenses
Expenditure/
expense 
adjustments 
approved 
Actual 
expenditures/
expenses*
Budgeted 
expenditures/
expenses 
2023
2023
2023
2024
City Clerk
   General Fund
$
1,033,622
$
153,433
$
830,100
$
836,937
Department total
$
1,033,622
$
153,433
$
830,100
$
836,937
City Magistrate
General Fund
$
5,025,617
$
255,035
$
4,991,350
$
5,400,966
Special Revenue Fund - Grant
979,651
812,708
Department total
$
5,025,617
$
1,234,686
$
5,804,058
$
5,400,966
City Manager
General Fund
$
18,646,048
$
2,153,547
$
19,190,756
$
20,359,467
Special Revenue Fund - LTAF
2,274,806
(227,499)
584,441
2,584,678
Special Revenue Fund - Grants
4,614,712
2,633,343
1,600,000
Capital Projects Fund - Gen Gov't Capital Project
13,163,161
516,719
2,024,673
18,005,557
Capital Projects Fund - Fleet
150,136
70,880
92,900
Capital Projects Fund - Grants
11,293,657
(3,396)
233,457
21,988,310
Capital Projects Fund - Bonds
323,140
(19,948)
16,176
3,013,016
Enterprise Fund - Water
2,892
(2,892)
Enterprise Fund - Airport
5,892,818
(36,520)
1,588,982
7,075,933
Internal Service Fund - Self Insurance
1,948,888
495,282
2,101,952
2,095,590
Department total
$
53,545,410
$
7,640,141
$
28,444,660
$
76,815,451
Communications and Public Affairs
General Fund
$
2,682,072
$
493,606
$
3,095,391
$
3,809,110
Capital Projects Fund - Equipment
136,560
104,907
Department total
$
2,818,632
$
493,606
$
3,200,298
$
3,809,110
Community Services
General Fund
$
29,928,146
$
3,388,231
$
32,094,652
$
33,452,125
Special Revenue Fund - Grants
174,750
1,819,529
1,384,908
40,000
Special Revenue Fund - Trust
201,438
241
145,104
251,925
Capital Projects Fund - Gen Gov't Capital Project
9,456,523
(310,395)
854,802
10,024,324
Capital Projects Fund - Fleet
37,200
245,792
60,461
62,000
Capital Projects Fund - Grants
10,578,776
(185,068)
638,019
10,255,689
Capital Projects Fund - Bonds
30,919,517
(1,107,724)
1,834,406
69,971,387
Capital Projects Fund - Impact Fees
3,931,288
(1,137,179)
2,071,892
3,206,217
Department total
$
85,227,638
$
2,713,427
$
39,084,244
$
127,263,667
Cultural Development
General Fund
$
4,001,437
$
329,547
$
4,257,023
$
4,542,297
Special Revenue Fund - Grants
19,590
18,190
Special Revenue Fund - Trust
55,210
7,478
44,095
55,333
Capital Projects Fund - Gen Gov't Capital Project
1,891,792
(101,935)
223,152
5,358,705
Capital Projects Fund - Grants
371,287
(1)
528,286
Capital Projects Fund - Municipal Art
380,000
5,000
107,000
301,665
Capital Projects Fund - Bonds
1,388,124
25,000
35,132
3,242,992
Department total
$
8,087,850
$
284,679
$
4,684,592
$
14,029,278
Development Services
General Fund
$
10,008,386
$
808,322
$
10,202,457
$
10,980,344
Special Revenue Fund - HURF
737,115
83,676
749,640
803,232
Special Revenue Fund - Grants
1,319,107
1,085,507
Capital Projects Fund - Gen Gov't Capital Project
2,180,811
(2,004)
49,026
4,406,781
Capital Projects Fund - Fleet
141,522
137,073
35,100
Capital Projects Fund - Grants
4,715,737
548,501
155,233
5,109,005
Capital Projects Fund - Bonds
1,969,476
(24,648)
13,994
1,930,834
Department total
$
19,611,525
$
2,874,476
$
12,392,930
$
23,265,296
Expenditures/expenses by department
Fiscal year 2024
City of Chandler
Department/Fund
3/22 Arizona Auditor General
Schedule F
Official City/Town Budget Forms

Adopted
budgeted 
expenditures/
expenses
Expenditure/
expense 
adjustments 
approved 
Actual 
expenditures/
expenses*
Budgeted 
expenditures/
expenses 
2023
2023
2023
2024
Expenditures/expenses by department
Fiscal year 2024
City of Chandler
Department/Fund
Information Technology
General Fund
$
16,084,234
$
2,026,190
$
17,209,458
$
21,304,000
Special Revenue Fund - Grants
5,349,736
5,130,788
Capital Projects Fund - Gen Gov't Capital Project
12,694,632
(163,384)
1,243,208
16,459,914
Capital Projects Fund - Fleet
27,383
27,383
Enterprise Fund - Water
684,694
(6,600)
102,000
1,639,256
Enterprise Fund - Wastewater
523,915
1,327,351
Enterprise Fund - Solid Waste
225,266
753,854
Enterprise Fund – Airport
11,516
15,356
Department total
$
30,224,257
$
7,233,325
$
23,712,837
$
41,499,731
Law
General Fund
$
4,236,416
$
285,097
$
4,426,555
$
4,687,089
Special Revenue Fund - Grants
10,000
10,000
Internal Service Fund - Self Insurance
7,580,228
138,906
7,265,674
7,644,602
Department total
$
11,816,644
$
434,003
$
11,702,229
$
12,331,691
 
Management Services
General Fund
$
7,486,762
$
484,787
$
7,375,253
$
8,188,881
Special Revenue Fund - Grants
1,026,307
873,414
Capital Projects Fund - Fleet
52,974
Internal Service Fund - Self Insurance
94,514
4,816
91,150
101,082
Internal Service Fund - Uninsured Liability
1,144,578
184,773
920,479
7,780,713
Department total
$
8,725,854
$
1,753,657
$
9,260,296
$
16,070,676
 
Mayor and Council
General Fund
$
1,184,388
$
37,071
$
1,191,483
$
1,262,159
Special Revenue Fund - Grants
138,097
113,933
Department total
$
1,184,388
$
175,168
$
1,305,416
$
1,262,159
 
Neighborhood Resources
General Fund
$
4,114,985
$
4,465,028
$
7,163,156
$
6,700,823
Special Revenue Fund - Grants
33,902,803
7,380,797
28,089,260
33,119,000
Capital Projects Fund - Grants
2,703,659
(1)
2,625,000
78,658
Department total
$
40,721,447
$
11,845,824
$
37,877,416
$
39,898,481
 
Non-Departmental - Includes Contingencies
General Fund
$
134,607,095
$
(32,959,138)
$
52,200,692
$
170,951,933
Special Revenue Fund - Police Forfeiture
22,000
(22,000)
33,000
Special Revenue Fund - HURF
1,753,800
(1,154,199)
1,245,600
Special Revenue Fund - LTAF
59,300
(59,000)
56,300
Special Revenue Fund - Grants
93,932,004
(42,874,828)
9,630
27,632,637
Special Revenue Fund - Trust
7,400
(6,400)
7,000
Debt Service - General Obligation
350,000
375,152
Capital Projects Fund - Gen Gov't Capital Project
9,008,326
7,655,968
9,781,988
2,212,216
Capital Projects Fund - Equip/Tech/Fleet
7,414,289
(926,849)
4,033,070
10,592,914
Capital Projects Fund - Grants
14,900,116
Capital Projects Fund - Municipal Art
20,000
(20,000)
31,000
Capital Projects Fund - Bonds
300
142,123
114,200
Capital Projects Fund - Impact/System Dev Fees
7,508,880
1,672,442
120,604
2,141,211
Enterprise Fund - Water
9,474,700
(3,814,500)
37,300
16,006,355
Enterprise Fund - Reclaimed Water
663,700
(141,900)
1,500
674,800
Enterprise Fund - Wastewater
5,578,300
(3,617,198)
38,600
17,605,237
Enterprise Fund - Solid Waste
2,009,200
(849,638)
24,966
3,527,300
Enterprise Fund - Airport
238,225
65,520
182,100
Internal Service Fund - Self Insurance
38,798,529
(422,809)
29,147,450
39,780,962
Internal Service Fund - Uninsured Liability
622,020
(111,120)
669,900
Department total
$
312,068,068
$
(62,543,410)
$
95,395,800
$
293,839,817
3/22 Arizona Auditor General
Schedule F
Official City/Town Budget Forms

Adopted
budgeted 
expenditures/
expenses
Expenditure/
expense 
adjustments 
approved 
Actual 
expenditures/
expenses*
Budgeted 
expenditures/
expenses 
2023
2023
2023
2024
Expenditures/expenses by department
Fiscal year 2024
City of Chandler
Department/Fund
 
Public Safety - Fire
General Fund
$
39,238,155
$
5,854,545
$
43,879,143
$
44,819,411
Special Revenue Fund - Grants
180,816
1,631,979
1,044,412
Capital Projects Fund - Fleet
362,100
Capital Projects Fund - Grants
1,340,000
Capital Projects Fund - Gen Gov't Capital Project
2,604,659
560,299
453,993
4,160,965
Capital Projects Fund - Bonds
10,620,410
(393,955)
2,502,185
7,724,270
Department total
$
52,644,040
$
7,652,868
$
47,879,733
$
58,406,746
 
Public Safety - Police
General Fund
$
83,324,801
$
10,573,260
$
91,713,278
$
92,895,766
Special Revenue Fund - Police Forfeiture
750,000
36,949
500,000
750,000
Special Revenue Fund - Grants
59,835
10,567,575
8,316,779
Capital Projects Fund - Gen Gov't Capital Project
7,516,901
(521,231)
931,980
9,468,110
Capital Projects Fund - Equipment/Fleet
2,141,404
1,048,512
1,041,736
5,068,400
Capital Projects Fund - Bonds
1,340,286
(27,700)
94,757
1,487,829
Department total
$
95,133,227
$
21,677,365
$
102,598,530
$
109,670,105
 
Public Works & Utilities
General Fund
$
10,314,947
$
1,637,205
$
11,418,492
$
10,597,467
Special Revenue Fund - HURF
27,005,774
(1,744,075)
9,734,556
36,080,333
Special Revenue Fund - LTAF
83,549
83,549
Special Revenue Fund - Grants
29,650
Capital Projects Fund - Gen Gov't Capital Project
21,869,005
629,278
931,730
57,882,555
Capital Projects Fund - Fleet
460,100
301,848
76,057
1,455,000
Capital Projects Fund - Grants
49,923,328
(5,691,913)
3,952,035
57,555,608
Capital Projects Fund - Bonds
76,939,245
838,351
12,765,796
206,345,219
Capital Projects Fund - Impact/System Dev Fees
51,966,854
(3,426,614)
4,120,297
45,736,023
Enterprise Fund - Water
58,039,204
3,274,696
41,134,662
69,864,389
Enterprise Fund - Reclaimed Water
1,510,583
178,546
2,274,388
1,534,091
Enterprise Fund - Wastewater
235,913,227
68,944
54,332,229
247,601,930
Enterprise Fund - Solid Waste
18,530,262
197,287
16,749,687
21,591,925
Department total
$
552,472,529
$
(3,623,248)
$
157,489,929
$
756,328,089
 
Debt Service
Debt Service - General Obligation
$
40,656,427
$
$
40,656,425
$
41,367,104
Enterprise Fund - Water
13,685,273
13,685,059
15,749,298
Enterprise Fund - Wastewater
17,976,088
17,975,500
18,429,783
Department total
$
72,317,788
$
$
72,316,984
$
75,546,185
Total All Departments
1,352,658,536
653,980,052
1,656,274,385
 
*
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.
3/22 Arizona Auditor General
Schedule F
Official City/Town Budget Forms

Full-time 
equivalent (FTE)
Employee salaries 
and hourly costs
Retirement costs
Healthcare costs
Other benefit 
costs
Total estimated 
personnel 
compensation
2024
2024
2024
2024
2024
2024
1,436.29
$
157,290,230
$
105,121,454
$
19,285,533
$
15,551,614
$
297,248,831
Highway User Revenue
49.25
$
3,695,006
$
469,109
$
619,867
$
377,652
$
5,161,634
Local Transportation Assistance
29,247
2,922
1,462
2,272
35,903
HOME Program
0.12
7,228
969
1,738
637
10,572
Community Development Block Grants
4.50
325,365
39,674
25,658
31,482
422,179
PHA Family Sites
6.65
476,181
56,023
87,576
46,019
665,799
PHA Elderly & Scattered Sites
3.15
255,975
28,588
41,089
24,543
350,195
PHA Management
5.10
529,589
65,263
75,195
50,538
720,585
PHA Family Self Sufficiency
2.00
154,793
19,376
33,656
15,549
223,374
PHA Section 8
4.30
293,347
35,067
53,630
28,266
410,310
PHA Capital Fund Program
22,796
912
1,140
1,920
26,768
Proceeds Reimbursment Projects
0.09
5,421
727
1,304
476
7,928
Museum Trust
1,142
46
57
88
1,333
Parks and Recreation Trust
4,638
186
232
469
5,525
Total special revenue funds
75.16
$
5,800,728
$
718,862
$
942,604
$
579,911
$
8,042,105
In-House Capital
18.00
$
1,952,286
              
$
241,556
                 
$
193,810
                 
$
166,086
                 
$
2,553,738
Total capital projects funds
18.00
$
1,952,286
$
241,556
$
193,810
$
166,086
$
2,553,738
Water Operating
97.96
$
8,633,010
$
1,090,350
$
1,355,045
$
843,907
$
11,922,312
Reclaimed Water Operating
4.09
334,292
42,324
44,141
34,474
455,231
Wastewater Operating
60.85
5,338,539
675,935
843,188
530,927
7,388,589
WW Industrial Process Treatment
17.00
1,495,021
184,249
213,736
149,712
2,042,718
Solid Waste Operating
22.20
1,514,703
189,393
316,688
130,414
2,151,198
Airport Operating
7.00
660,612
83,155
74,775
67,939
886,481
Total enterprise funds
209.10
$
17,976,177
$
2,265,406
$
2,847,573
$
1,757,373
$
24,846,529
Workers' Compensation Self Insurance
4.55
$
415,359
$
52,199
$
70,278
$
33,855
$
571,691
Insured Liaibilty Self Insurance
4.00
428,640
53,241
52,012
34,015
567,908
Uninsured Liaibility Self Insurance
5.00
464,606
58,789
56,872
37,920
618,187
Short Term Disability Self Insurance
0.40
39,480
4,716
4,064
231,058
279,318
Medical Self Insurance
3.50
355,552
44,311
44,965
296,569
741,397
Total internal service fund
17.45
$
1,703,637
$
213,256
$
228,191
$
633,417
$
2,778,501
Total all funds
1,756.00
$
184,723,058
$
108,560,534
$
23,497,711
$
18,688,401
$
335,469,704
Fund
City of Chandler
Full-time employees and personnel compensation
Fiscal year 2024
General Fund
Internal service funds
Special revenue funds
Capital projects funds
Enterprise funds
3/22 Arizona Auditor General
Schedule G
Official City/Towns Budget Forms