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City of Chandler, Arizona Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2026-27 Fiscal Year S c h FUNDS General Fund Special Revenue Funds Debt Service Funds Capital Projects Funds Enterprise Funds Available Internal Service Funds Total All Funds 2026 Adopted/Adjusted Budgeted Expenditures/Expenses* E 1 417,267,360 103,579,508 45,682,584 666,197,476 342,785,052 53,363,895 1,628,875,875 2026 Actual Expenditures/Expenses** E 2 343,954,074 53,868,204 44,401,019 111,086,349 176,301,699 55,239,822 784,851,167 2027 Beginning Fund Balance/(Deficit) or Net Position/ (Deficit) at July 1*** 3 225,667,698 22,919,587 - 715,539,264 107,400,550 4,495,364 1,076,022,463 2027 Primary Property Tax Levy B 4 8,720,312 8,720,312 2027 Secondary Property Tax Levy B 5 36,864,222 36,864,222 2027 Estimated Revenues Other than Property Taxes C 6 367,949,559 84,312,311 788,212 49,566,703 202,161,401 42,671,300 747,449,486 2027 Other Financing Sources D 7 - - - - - - - 2027 Other Financing (Uses) D 8 - - - - - - - 2027 Interfund Transfers In D 9 9,940,782 431,000 6,539,100 172,021,617 41,681,447 15,965,091 246,579,037 2027 Interfund Transfers (Out) D 10 204,024,745 1,516,578 - 23,674,390 17,339,314 24,010 246,579,037 2027 Line 11: Reduction for Fund Balance Reserved for Future Budget Year Expenditures 11 Maintained for Future Debt Retirement - Maintained for Future Capital Projects - Maintained for Future Financial Stability - 2027 Total Financial Resources Available 12 408,253,606 106,146,320 44,191,534 913,453,194 333,904,084 63,107,745 1,869,056,483 2027 Budgeted Expenditures/Expenses E 13 408,253,606 106,146,320 44,191,534 913,453,194 333,904,084 63,107,745 1,869,056,483 EXPENDITURE LIMITATION COMPARISON 2026 2027 1. Budgeted expenditures/expenses 1,628,875,875 1,869,056,483 2. Add/subtract: estimated net reconciling items 3. Budgeted expenditures/expenses adjusted for reconciling items 1,628,875,875 1,869,056,483 4. Less: estimated exclusions 5. Amount subject to the expenditure limitation 1,628,875,875 1,869,056,483 6. EEC expenditure limitation 1,628,875,875 1,869,056,483 *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/(deficit) or net position/(deficit) amounts except for nonspendable amounts (e.g., pre-paids and inventories) or amounts legally or contractually required to be maintained intact (e.g., principal of a permanent fund). SCHEDULE A Schedules and Terms City of Chandler 2026-27 Adopted Budget 1 Table of Contents City of Chandler, Arizona Summary of Tax Levy and Tax Rate Information Fiscal Year 2026-27 2025-26 Fiscal Year 2026-27 Fiscal Year 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A). $ 24,348,435 $ 25,157,971 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 $ 8,645,198 $ 8,720,312 Property tax judgment - - B. Secondary property taxes 35,475,710 36,864,222 Property tax judgment - - C. Total property tax levy amounts(1) $ 44,120,908 $ 45,584,534 4. Property taxes collected* A. Primary property taxes (1) Current year's levy $ 8,645,198 (2) Prior years’ levies(2) 50,000 (3) Total primary property taxes $ 8,695,198 B. Secondary property taxes (1) Current year's levy $ 35,475,710 (2) Prior years’ levies(2) 241,242 (3) Total secondary property taxes $ 35,716,952 C. Total property taxes collected $ 44,412,150 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate 0.2118 0.2059 Property tax judgment - - (2) Secondary property tax rate 0.87 0.87 Property tax judgment - - (3) Total city/town tax rate 1.0818 1.0759 B. Special assessment district tax rates Secondary property tax rates - As of the date the proposed budget was prepared, the city/town was not operating any special assessment districts for which secondary property taxes are levied. For information pertaining to special assessment districts and their tax rates, please contact the city. (1) The estimated Salt River Project voluntary contributions in lieu of taxes has been moved to Schedule C under the General Fund in the amount of $89,979 in 2025-26, $89,979 in 2026-27 for primary property tax and under the Debt Service Funds in the amount of $368,212 in 2025-26, and $368,212 in 2026-27 for the secondary property tax. (2) Amount budgeted for Prior Year Primary and Secondary Levies for 2025-26 $291,242 and 2026-27 $250,000 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 SCHEDULE B Schedules and Terms City of Chandler 2026-27 Adopted Budget 2 Table of Contents City of Chandler, Arizona Summary by Fund Type of Revenues Other Than Property Taxes Fiscal Year 2026-27 General Fund Local Taxes Franchise Fees $ 3,190,000 $ 3,281,500 $ 3,081,500 Property Taxes (prior year's levies) 50,000 50,000 50,000 Transaction Privilege License Taxes/Fees 203,758,400 195,968,100 199,986,387 Licenses and Permits Building Division Permits 7,655,000 8,995,000 7,995,000 Miscellaneous Licenses 1,579,106 1,528,000 1,589,845 Intergovernmental State Smart and Safe Shared Revenue 1,032,994 1,280,000 1,280,000 State Shared Sales Taxes 43,186,000 45,500,000 45,345,000 Urban Revenue Sharing 55,747,000 54,900,000 58,500,000 County Auto Lieu Taxes 15,160,000 14,800,000 14,905,000 Charges for Services Engineering Fees 5,310,804 4,170,209 6,612,439 Library Revenues 346,800 349,400 352,600 Parks and Recreation Fees 4,431,008 3,842,183 4,109,710 Planning Fees 216,850 191,850 191,850 Public Safety Miscellaneous Revenue 7,496,459 7,163,400 6,324,000 Fines and Forfeits Court Fines 3,651,000 3,855,675 3,604,400 Library Fines 30,400 29,000 30,200 Miscellaneous Violation Fines 220,360 148,600 175,360 Interest on Investments Interest on Investments 8,900,000 11,599,500 9,445,000 Contributions Voluntary Contributions 89,979 89,979 89,979 Miscellaneous Leases 200,000 867,000 867,000 Other Receipts 2,673,009 2,982,764 2,886,989 Property Rentals 67,400 152,300 157,300 Sale of Fixed Assets 370,000 425,000 370,000 Total General Fund $ 365,362,569 $ 362,169,460 $ 367,949,559 Special Revenue Funds Forfeiture Fund Police Forfeiture Reimbursement $ 1,500,000 $ 395,000 $ 2,100,000 Total Forfeiture Fund $ 1,500,000 $ 395,000 $ 2,100,000 Proposition 400 Fund Regional Transportation Sales Taxes $ - $ - $ 1,382,000 Interest on Investments - - - Total Proposition 400 Fund $ - $ - $ 1,382,000 Highway User Revenue Fund Highway Users Taxes $ 22,434,000 $ 21,302,000 $ 22,600,000 Interest on Investments 1,448,000 1,841,800 1,528,000 Other Receipts - - - Total Highway User Revenue Fund $ 23,882,000 $ 23,143,800 $ 24,128,000 Local Transportation Assistance Fund HB2565 RPTA Grant Funds $ 699,600 $ 699,600 $ 699,600 Bus Shelter Revenue 160,000 189,600 160,000 Interest on Investments 196,000 244,600 203,000 Other Receipts - 319,600 - Total Local Transportation Assistance Fund $ 1,055,600 $ 1,453,400 $ 1,062,600 Grant Funds Grants-In-Aid $ 12,171,400 $ 4,233,050 $ 10,972,805 Community Development Block Grant 3,995,567 3,886,027 3,541,794 Housing Urban Development 40,026,077 28,837,617 36,919,223 Public Housing Authority 4,406,089 3,978,981 3,563,589 Interest on Investments 359,000 438,200 375,000 Total Grant Funds $ 60,958,133 $ 41,373,875 $ 55,372,411 *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) Source of Revenues Estimated Revenues 2025-26 Actual Revenues* 2025-26 Estimated Revenues 2026-27 Schedules and Terms City of Chandler 2026-27 Adopted Budget 3 Table of Contents City of Chandler, Arizona Summary by Fund Type of Revenues Other Than Property Taxes Fiscal Year 2026-27 Source of Revenues Estimated Revenues 2025-26 Actual Revenues* 2025-26 Estimated Revenues 2026-27 Special Revenue Funds - continued Expendable Trust Funds Library Trust $ 100,300 $ 100,300 $ 142,300 Museum Trust 500 21,000 1,300 Parks and Recreation Trust 177,100 92,400 103,700 Interest on Investments 22,000 25,400 20,000 Total Expendable Trust Funds $ 299,900 $ 239,100 $ 267,300 Total Special Revenue Funds $ 87,695,633 $ 66,605,175 $ 84,312,311 Debt Service Funds Property Taxes (prior year's levies) $ 241,242 $ 241,242 $ 200,000 Voluntary Contributions 368,212 368,212 368,212 Interest on Investments 141,000 249,600 220,000 Total Debt Service Funds $ 750,454 $ 859,054 $ 788,212 Capital Projects Funds System Development Fees Arterial Streets $ 2,500,000 $ 2,000,000 $ 2,000,000 Library - - - Parks 1,080,000 975,000 975,000 Public Building 100,000 100,000 100,000 Public Safety - Fire 275,000 275,000 275,000 Public Safety - Police 200,000 150,000 150,000 Wastewater 3,880,200 4,180,150 3,780,150 Water 3,250,000 2,550,000 2,550,000 Capital Grants 17,898,774 18,934,500 28,737,340 Capital Replacement 508,968 - 519,872 Interest on Investments 8,931,400 9,132,300 6,440,900 Municipal Arts Contributions 508,620 - 508,620 Sale of Fixed Assets 300,000 - 300,000 Vehicle Replacement 3,162,065 - 3,229,821 Total Capital Project Funds $ 42,595,027 $ 38,296,950 $ 49,566,703 Enterprise Funds Airport Services $ 1,217,988 $ 1,215,696 $ 1,217,988 Reclaimed Water Services 1,966,374 2,110,400 2,518,200 Solid Waste Services 20,033,133 19,537,200 20,644,200 Wastewater Services 75,582,930 74,412,407 98,925,576 Water Services 64,353,453 64,744,554 72,406,437 Interest on Investments 6,598,000 4,279,200 3,849,000 Total Enterprise Funds $ 169,751,878 $ 166,299,457 $ 202,161,401 Internal Service Funds Self-Insurance Premiums $ 37,219,600 $ 35,429,000 $ 38,951,300 Other Receipts 1,200,000 1,231,100 1,205,000 Interest on Investments 2,846,000 2,717,500 2,515,000 Total Internal Service Funds $ 41,265,600 $ 39,377,600 $ 42,671,300 Total All Funds $ 707,421,161 $ 673,607,696 $ 747,449,486 *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) Schedules and Terms City of Chandler 2026-27 Adopted Budget 4 Table of Contents City of Chandler, Arizona Summary by Fund Type of Other Financing Sources/<Uses> and Interfund Transfers Fiscal Year 2026-27 Other Financing 2026-27 Interfund Transfers 2026-27 Fund Sources <Uses> In <Out> General Fund General Fund $ - $ - $ 9,940,782 $ 204,024,745 Total General Fund $ - $ - $ 9,940,782 $ 204,024,745 Special Revenue Funds Proposition 400 $ - $ - $ - $ 1,382,000 Highway User Revenue - - - 132,842 Local Transportation Assistance - - - 1,736 Housing - - 431,000 - Total Special Revenue Funds $ - $ - $ 431,000 $ 1,516,578 Debt Service Funds General Obligation Debt Service $ - $ - $ 6,539,100 $ - Total Debt Service Funds $ - $ - $ 6,539,100 $ - Capital Projects Funds General Government Capital Projects $ - $ - $ 165,215,302 $ - Arterial Street Impact Fees - - - 5,850,000 Computer Replacement - - 4,924,315 - Park Impact Fees - - - 689,100 Public Building Impact Fees - - - 100,000 Public Safety Impact Fees - Fire - - - 275,000 Public Safety Impact Fees - Police - - - 125,000 Reclaimed Water System Development Fees - - - 500,000 Street Bonds - - 1,382,000 - Wastewater System Development Fees - - 500,000 6,000,000 Water System Development Fees - - - 10,135,290 Total Capital Projects Funds $ - $ - $ 172,021,617 $ 23,674,390 Enterprise Funds Airport Operating $ - $ - $ 12,335,719 $ 117,324 Reclaimed Water Operating - - 4,991,762 1,838,062 Solid Waste Operating - - - 1,484,916 Wastewater Operating - - 6,300,000 7,030,405 Water Operating - - 11,524,090 5,992,124 Ambulance Services - - 6,529,876 98,216 Total Enterprise Funds $ - $ - $ 41,681,447 $ 17,339,314 Internal Service Funds Self-Insurance Funds $ - $ - $ 15,965,091 $ 24,010 Total Internal Service Funds $ - $ - $ 15,965,091 $ 24,010 Total All Funds $ - $ - $ 246,579,037 $ 246,579,037 SCHEDULE D Schedules and Terms City of Chandler 2026-27 Adopted Budget 5 Table of Contents City of Chandler, Arizona Summary by Department of Expenditures/Expenses Within Each Fund Type Fiscal Year 2026-27 General Fund City Clerk $ 1,820,422 $ 24,365 $ 1,769,400 $ 1,986,093 City Magistrate 5,766,537 287,692 5,799,622 6,199,678 City Manager 23,424,239 730,856 23,233,967 26,139,574 Communications and Public Affairs 4,041,629 486,922 4,429,702 4,313,122 Community Services 41,260,816 1,444,204 42,485,609 43,199,595 Cultural Development 6,126,552 400,751 6,443,184 6,854,299 Development Services 14,989,060 1,981,475 15,030,045 15,115,782 Information Technology 28,091,564 5,694,779 31,881,199 28,626,462 Law 4,983,964 134,290 5,103,910 5,090,101 Management Services 7,808,712 260,635 7,977,878 8,774,538 Mayor and Council 1,403,336 51,468 1,419,657 1,443,994 Neighborhood Resources 9,618,384 1,557,036 11,098,002 10,235,069 Non-Departmental 48,217,963 (15,959,207) 23,026,784 23,507,945 Public Safety - Fire 44,625,913 3,383,646 49,578,084 46,809,742 Public Safety - Police 97,245,804 7,537,148 106,812,113 100,688,039 Public Works & Utilities 6,392,740 1,412,031 7,864,918 6,673,823 Contingency/Reserves 71,449,725 (44,990,169) - 72,595,750 Total General Fund $ 417,267,360 $ (35,562,078) $ 343,954,074 $ 408,253,606 Special Revenue Funds Police Forfeiture Fund Public Safety - Police $ 1,500,000 $ 19,888 $ 915,000 $ 2,100,000 Contingency/Reserves 44,000 (19,888) - 99,000 Highway Users Revenue Fund Development Services 1,021,609 87,006 1,071,999 1,062,818 Public Works & Utilities 36,224,060 (4,215,936) 13,613,523 37,803,263 Non-Departmental 174,120 (139,820) - 246,573 Contingency/Reserves 491,000 4,270,779 - 542,000 Local Transportation Assistance Fund City Manager 1,909,265 16,367 597,131 2,471,047 Public Works & Utilities - - - - Non-Departmental - - - - Contingency/Reserves 84,000 (16,367) - 72,000 Grants In Aid Fund City Magistrate - - - - City Manager - 1,745,547 1,255,547 - Community Services - 1,239,214 291,502 - Cultural Development - - - - Development Services - - - - Information Technology - 782,604 782,604 - Law - 13,600 13,600 - Management Services - - - - Mayor & Council - - - - Neighborhood Resources - 956,433 956,433 - Public Safety - Fire - 134,758 96,969 - Public Safety - Police - 2,128,508 1,148,981 - Public Works & Utilities 102,601 1,399,767 1,416,906 - Non-Departmental 1,839 (1,839) - 2,680 Contingency/Reserves 12,066,960 (9,522,110) - 14,263,436 Community Development Block Grant Fund Neighborhood Resources 3,400,567 416,060 2,697,931 3,550,191 Contingency/Reserves 595,000 (416,060) - 571,000 Housing and Urban Development Fund Neighborhood Resources 43,648,477 (647,716) 28,710,474 35,089,672 Non-Departmental 68,986 (66,433) - 132,475 Contingency/Reserves 1,805,824 1,838,654 - 7,626,805 Expendable Trust Funds Community Services 325,588 44,637 244,721 458,136 Cultural Development 55,053 28 54,883 55,081 Non-Departmental 143 (143) - 143 Contingency/Reserves 60,416 (9,000) - - Total Special Revenue Funds $ 103,579,508 $ 38,538 $ 53,868,204 $ 106,146,320 * 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 E (1 OF 2) Fund/Department Adopted Budgeted Expenditures/Expenses 2025-26 Expenditure/Expense Adjustments Approved 2025-26 Actual Expenditures/Expenses 2025-26 Budgeted Expenditures/Expenses 2026-27 Schedules and Terms City of Chandler 2026-27 Adopted Budget 6 Table of Contents City of Chandler, Arizona Summary by Department of Expenditures/Expenses Within Each Fund Type Fiscal Year 2026-27 Fund/Department Adopted Budgeted Expenditures/Expenses 2025-26 Expenditure/Expense Adjustments Approved 2025-26 Actual Expenditures/Expenses 2025-26 Budgeted Expenditures/Expenses 2026-27 Debt Service Funds General Obligation Debt Service $ 45,341,038 $ - $ 44,401,019 $ 42,693,386 Contingency/Reserves 341,546 - - 1,498,148 Total Debt Service Funds $ 45,682,584 $ - $ 44,401,019 $ 44,191,534 Capital Projects Funds City Manager $ 52,081,155 $ (2,892,569) $ 9,393,777 $ 55,452,244 Communications and Public Affairs - - - - Community Services 89,635,625 (15,116,659) 7,382,071 127,729,995 Cultural Development 22,019,767 7,143,584 2,243,013 34,361,388 Development Services 19,525,738 (382,721) 2,089,447 21,560,770 Information Technology 25,221,492 (2,589,474) 1,849,034 22,384,441 Law - - - - Management Services - - - - Neighborhood Resources 42,400 - 31,888 - Public Safety - Fire 6,289,613 19,100 1,834,306 13,414,652 Public Safety - Police 16,797,406 (631,858) 4,350,116 74,864,674 Public Works & Utilities 401,838,987 (38,909,587) 64,176,732 528,712,723 Non-Departmental 23,532,791 19,305,722 17,735,965 29,921,225 Contingency/Reserves 9,212,502 50,235,960 - 5,051,082 Total Capital Projects Funds $ 666,197,476 $ 16,181,498 $ 111,086,349 $ 913,453,194 Enterprise Funds City Manager $ 17,118,263 $ (437,556) $ 6,032,915 $ 13,332,879 Communications and Public Affairs 60,000 - - - Information Technology 5,962,784 (514,891) 927,644 4,417,484 Public Works & Utilities 252,189,947 (26,851,695) 125,069,583 236,580,870 Non-Departmental 3,212,294 (1,302,638) 1,547,838 2,701,733 Contingency/Reserves 20,394,363 35,426,310 - 21,064,333 Debt Service 41,943,401 - 40,465,290 47,230,929 Total Enterprise Funds $ 342,785,052 $ 7,937,048 $ 176,301,699 $ 333,904,084 Internal Service Funds Self-Insurance City Manager $ 2,137,148 $ 128,952 $ 2,018,098 $ 1,266,756 Law 9,280,696 4,234,807 12,686,601 10,098,277 Management Services 1,354,808 1,066,228 1,824,623 1,438,814 Non-Departmental 36,418,463 (54,481) 38,710,500 44,884,704 Contingency/Reserves 4,172,780 6,029,488 - 5,419,194 Total Internal Service Funds $ 53,363,895 $ 11,404,994 $ 55,239,822 $ 63,107,745 Total All Funds $ 1,628,875,875 $ - $ 784,851,167 $ 1,869,056,483 * 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 E (2 OF 2) Schedules and Terms City of Chandler 2026-27 Adopted Budget 7 Table of Contents City of Chandler, Arizona Summary by Department of Expenditures/Expenses Fiscal Year2026-27 Department/Fund Adopted Budgeted Expenditures/Expenses 2025-26 Expenditure/Expense Adjustments Approved 2025-26 Actual Expenditures/ Expenses* 2025-26 Budgeted Expenditures/Expenses 2026-27 City Clerk General Fund $ 1,820,422 $ 24,365 $ 1,769,400 $ 1,986,093 Department Total $ 1,820,422 $ 24,365 $ 1,769,400 $ 1,986,093 City Magistrate General Fund $ 5,766,537 $ 287,692 $ 5,799,622 $ 6,199,678 Special Revenue Fund - Grant - - - - Department Total $ 5,766,537 $ 287,692 $ 5,799,622 $ 6,199,678 City Manager General Fund $ 23,424,239 $ 730,856 $ 23,233,967 $ 26,139,574 Special Revenue Fund - LTAF 1,909,265 16,367 597,131 2,471,047 Special Revenue Fund - Grants - 1,745,547 1,255,547 - Capital Projects Fund - Gen Gov't Capital Project 17,160,527 (1,374,367) 3,327,941 17,181,219 Capital Projects Fund - Gen Gov't Capital Project - - - - Capital Projects Fund - Fleet - - - 82,260 Capital Projects Fund - Grants 26,409,954 (962,735) 4,700,804 27,072,590 Capital Projects Fund - Bonds 8,510,674 (555,467) 1,365,032 11,116,175 Enterprise Fund - Water 100,000 (24,441) 51,107 24,452 Enterprise Fund - Airport 17,018,263 (413,115) 5,981,808 13,308,427 Internal Service Fund - Self Insurance 2,137,148 128,952 2,018,098 1,266,756 Department Total $ 96,670,070 $ (708,403) $ 42,531,435 $ 98,662,500 Communications and Public Affairs General Fund $ 4,041,629 $ 486,922 $ 4,429,702 $ 4,313,122 Capital Projects Fund - Equipment - - - - Capital Projects Fund - Equipment - - - - Capital Projects Fund - Equipment 60,000 - - - Department Total $ 4,101,629 $ 486,922 $ 4,429,702 $ 4,313,122 Community Services General Fund $ 41,260,816 $ 1,444,204 $ 42,485,609 $ 43,199,595 Special Revenue Fund - Grants - 1,239,214 291,502 - Special Revenue Fund - Trust 325,588 44,637 244,721 458,136 Capital Projects Fund - Gen Gov't Capital Project 19,032,119 (4,888,055) 1,730,881 16,372,183 Capital Projects Fund - Fleet - - - 158,100 Capital Projects Fund - Grants 500,000 36,001 500,000 786,001 Capital Projects Fund - Bonds 39,810,859 (959,906) 5,115,575 75,718,082 Capital Projects Fund - Impact Fees 30,292,647 (9,304,699) 35,615 34,695,629 Department Total $ 131,222,029 $ (12,388,604) $ 50,403,903 $ 171,387,726 Cultural Development General Fund $ 6,126,552 $ 400,751 $ 6,443,184 $ 6,854,299 Special Revenue Fund - Grants - - - - Special Revenue Fund - Grants - - - - Special Revenue Fund - Trust 55,053 28 54,883 55,081 Capital Projects Fund - Gen Gov't Capital Project 6,599,692 (2,559,197) 1,164,692 5,833,849 Capital Projects Fund - Grants 435,155 - 120,828 443,327 Capital Projects Fund - Municipal Art 390,000 326 390,000 390,000 Capital Projects Fund - Bonds 14,594,920 9,702,455 567,493 27,694,212 Department Total $ 28,201,372 $ 7,544,363 $ 8,741,080 $ 41,270,768 Development Services General Fund $ 14,989,060 $ 1,981,475 $ 15,030,045 $ 15,115,782 Special Revenue Fund - HURF 1,021,609 87,006 1,071,999 1,062,818 Special Revenue Fund - Grants - - - - Capital Projects Fund - Gen Gov't Capital Project 10,146,364 1,188,262 1,347,283 14,490,343 Capital Projects Fund - Fleet 65,100 - - 69,300 Capital Projects Fund - Grants 1,932,919 (1,465,791) 363,123 104,005 Capital Projects Fund - Bonds 1,151,355 (48,307) 337,260 765,788 Department Total $ 35,536,407 $ 1,685,760 $ 18,191,491 $ 37,739,370 * 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 F (1 OF 3) Schedules and Terms City of Chandler 2026-27 Adopted Budget 8 Table of Contents City of Chandler, Arizona Summary by Department of Expenditures/Expenses Fiscal Year 2026-27 Department/Fund Adopted Budgeted Expenditures/Expenses 2025-26 Expenditure/Expense Adjustments Approved 2025-26 Actual Expenditures/ Expenses* 2025-26 Budgeted Expenditures/Expenses 2026-27 Information Technology General Fund $ 28,091,564 $ 5,694,779 $ 31,881,199 $ 28,626,462 Special Revenue Fund - Grants - 782,604 782,604 - Capital Projects Fund - Gen Gov't Capital Project 25,221,492 (2,589,474) 1,849,034 22,384,441 Capital Projects Fund - Fleet - - - - Enterprise Fund - Water 2,127,263 (205,490) 317,363 1,687,360 Enterprise Fund - Wastewater 2,070,030 (169,545) 350,545 1,604,365 Enterprise Fund - Solid Waste 1,750,135 (139,856) 259,736 1,110,403 Enterprise Fund – Airport 15,356 - - 15,356 Department Total $ 59,275,840 $ 3,373,018 $ 35,440,481 $ 55,428,387 Law General Fund $ 4,983,964 $ 134,290 $ 5,103,910 $ 5,090,101 Special Revenue Fund - Grants - 13,600 13,600 - Special Revenue Fund - Grants - - - - Internal Service Fund - Self Insurance 9,280,696 4,234,807 12,686,601 10,098,277 Department Total $ 14,264,660 $ 4,382,697 $ 17,804,111 $ 15,188,378 Management Services General Fund $ 7,808,712 $ 260,635 $ 7,977,878 $ 8,774,538 Special Revenue Fund - Grants - - - - Capital Projects Fund - Fleet - - - - Internal Service Fund - Self Insurance 122,094 2,289 120,110 124,733 Internal Service Fund - Uninsured Liability 1,232,714 1,063,939 1,704,513 1,314,081 Department Total $ 9,163,520 $ 1,326,863 $ 9,802,501 $ 10,213,352 Mayor and Council General Fund $ 1,403,336 $ 51,468 $ 1,419,657 $ 1,443,994 Special Revenue Fund - Grants - - - - Department Total $ 1,403,336 $ 51,468 $ 1,419,657 $ 1,443,994 Neighborhood Resources General Fund $ 9,618,384 $ 1,557,036 $ 11,098,002 $ 10,235,069 Special Revenue Fund - Grants 47,075,457 740,764 32,396,726 38,616,351 Capital Projects Fund - Grants - - - - Department Total $ 56,693,841 $ 2,297,800 $ 43,494,728 $ 48,851,420 Non-Departmental - Includes Contingencies General Fund $ 119,667,688 $ (60,949,376) $ 23,026,784 $ 96,103,695 Special Revenue Fund - Police Forfeiture 44,000 (19,888) - 99,000 Special Revenue Fund - HURF 665,120 4,130,959 - 788,573 Special Revenue Fund - LTAF 84,000 (16,367) - 72,000 Special Revenue Fund - Grants 14,554,596 (8,183,775) - 22,619,908 Special Revenue Fund - Trust 60,559 (9,143) - 143 Debt Service - General Obligation 341,546 - - 1,498,148 Capital Projects Fund - Gen Gov't Capital Project 16,099,293 34,971,027 11,094,849 24,880,197 Capital Projects Fund - Equip/Tech/Fleet 14,144,898 (1,297,167) 6,638,616 9,145,928 Capital Projects Fund - Grants - 4,814,681 - - Capital Projects Fund - Municipal Art 146,620 (326) - 141,620 Capital Projects Fund - Bonds 1,091,385 29,725,470 2,500 275,100 Capital Projects Fund - Impact/System Dev Fees 1,263,097 1,402,944 - 529,462 Enterprise Fund - Water 9,690,044 7,040,948 197,450 9,040,872 Enterprise Fund - Reclaimed Water 558,005 (97,175) 250 1,613,928 Enterprise Fund - Wastewater 10,606,026 26,329,512 166,700 8,933,893 Enterprise Fund - Solid Waste 1,239,739 1,334,598 95,600 3,608,969 Enterprise Fund - Airport 104,565 3,810 - 112,600 Internal Service Fund - Self Insurance 39,252,818 6,728,185 38,710,500 49,548,470 Internal Service Fund - Uninsured Liability 1,338,425 (828,125) - 755,428 Department Total $ 232,360,702 $ 44,592,771 $ 81,021,087 $ 230,223,738 * 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 F (2 OF 3) Schedules and Terms City of Chandler 2026-27 Adopted Budget 9 Table of Contents City of Chandler, Arizona Summary by Department of Expenditures/Expenses Fiscal Year 2026-27 Department/Fund Adopted Budgeted Expenditures/Expenses 2025-26 Expenditure/Expense Adjustments Approved 2025-26 Actual Expenditures/ Expenses* 2025-26 Budgeted Expenditures/Expenses 2026-27 Public Safety - Fire General Fund $ 44,625,913 $ 3,383,646 $ 49,578,084 $ 46,809,742 Capital Projects Fund - Fleet 154,700 132,054 23,999 - Special Revenue Fund - Grants - 134,758 96,969 - Capital Projects Fund - Grants - - - - Capital Projects Fund - Gen Gov't Capital Project 6,134,913 (112,954) 1,810,307 9,899,617 Enterprise Fund - Ambulance Services 1,904,000 1,617,518 2,258,429 8,575,856 Department Total $ 52,819,526 $ 5,155,022 $ 53,767,788 $ 68,800,250 Public Safety - Police General Fund $ 97,245,804 $ 7,537,148 $ 106,812,113 $ 100,688,039 Special Revenue Fund - Police Forfeiture 1,500,000 19,888 915,000 2,100,000 Special Revenue Fund - Grants - 2,128,508 1,148,981 - Capital Projects Fund - Gen Gov't Capital Project 4,266,709 (1,238,540) 968,149 16,092,912 Capital Projects Fund - Equipment/Fleet 4,061,800 694,465 1,755,905 2,641,710 Capital Projects Fund - Bonds 8,468,897 (87,783) 1,626,062 56,130,052 Department Total $ 115,543,210 $ 9,053,686 $ 113,226,210 $ 177,652,713 Public Works & Utilities General Fund $ 6,392,740 $ 1,412,031 $ 7,864,918 $ 6,673,823 Special Revenue Fund - HURF 36,224,060 (4,215,936) 13,613,523 37,803,263 Special Revenue Fund - LTAF - - - - Special Revenue Fund - Grants 102,601 1,399,767 1,416,906 - Capital Projects Fund - Gen Gov't Capital Project 48,030,250 (2,494,375) 15,600,632 38,080,541 Capital Projects Fund - Fleet 538,300 188,926 188,924 588,180 Capital Projects Fund - Grants 30,867,788 184,525 5,864,993 30,018,888 Capital Projects Fund - Bonds 281,799,694 (35,455,046) 41,106,905 434,330,679 Capital Projects Fund - Impact/System Dev Fees 40,602,955 (1,408,564) 1,415,278 25,694,435 Enterprise Fund - Water 89,947,553 (6,033,423) 55,575,777 81,481,235 Enterprise Fund - Reclaimed Water 3,404,775 97,175 4,010,775 4,170,595 Enterprise Fund - Wastewater 136,850,917 (19,645,758) 45,646,141 129,254,228 Enterprise Fund - Solid Waste 21,986,702 (1,194,742) 19,836,890 21,674,812 Department Total $ 696,748,335 $ (67,165,420) $ 212,141,662 $ 809,770,679 Debt Service Debt Service - General Obligation $ 45,341,038 $ - $ 44,401,019 $ 42,693,386 Enterprise Fund - Water 20,366,027 - 19,276,979 19,654,256 Enterprise Fund - Wastewater 21,577,374 - 21,188,311 27,576,673 Department Total $ 87,284,439 $ - $ 84,866,309 $ 89,924,315 Total All Departments $ 1,628,875,875 $ - $ 784,851,167 $ 1,869,056,483 * 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 F (3 OF 3) Schedules and Terms City of Chandler 2026-27 Adopted Budget 10 Table of Contents City of Chandler, Arizona Full-Time Employees and Personnel Compensation Fiscal Year 2026-27 Fund Full-Time Equivalent (FTE) 2027 Employee Salaries and Hourly Costs 2027 Retirement Costs 2027 Healthcare Costs 2027 Other Benefit Costs 2027 Total Estimated Personnel Compensation 2027 General Fund 1,487.590 $ 181,834,148 $ 21,427,015 $ 24,808,648 $ 18,077,150 $ 246,146,961 Special Revenue Funds Highway Users Revenue 51.000 $ 4,284,150 $ 529,242 $ 789,948 $ 396,240 $ 5,999,580 Local Transportation Assistance 0.000 51,281 2,051 2,565 3,959 59,856 Grants - 2,680 - - - 2,680 HOME Program 0.570 127,534 15,103 19,436 10,064 172,137 Community Development Block Grant 4.500 423,060 51,278 80,565 40,418 595,321 PHA Family Sites 6.350 443,754 54,258 83,423 42,543 623,978 PHA Elderly & Scattered Sites 3.830 312,293 36,902 56,382 29,629 435,206 PHA Management 5.350 602,390 73,484 95,507 54,468 825,849 PHA Family Self Sufficiency 3.000 250,521 30,338 68,384 23,961 373,204 PHA Section 8 4.600 360,693 44,739 76,207 35,299 516,938 PHA Capital Fund Program 0.000 24,510 958 1,198 1,959 28,625 Proceeds Reimbursement Projects 1.460 175,956 19,332 28,498 13,402 237,188 Museum Trust 0.000 1,228 48 60 93 1,429 Parks and Recreation Trust 0.000 35,298 1,407 1,760 3,286 41,751 Total Special Revenue Funds 80.660 $ 7,095,348 $ 859,140 $ 1,303,933 $ 655,321 $ 9,913,742 Capital Projects Funds In-House Capital 18.800 $ 2,878,307 $ 308,802 $ 301,771 $ 215,990 $ 3,704,870 Total Capital Projects Funds 18.800 $ 2,878,307 $ 308,802 $ 301,771 $ 215,990 $ 3,704,870 Enterprise Funds Water Operating 101.810 $ 10,303,115 $ 1,250,260 $ 1,771,159 $ 947,367 $ 14,271,901 Reclaimed Water Operating 7.290 592,478 73,374 88,477 56,158 810,487 Wastewater Operating 60.700 6,307,047 761,878 954,411 585,077 8,608,413 WW Industrial Process Treatment 18.000 1,763,270 215,430 282,562 171,123 2,432,385 Solid Waste Operating 22.000 1,726,029 210,202 418,202 148,510 2,502,943 Ambulance Services 0.000 2,494,283 217,894 559,918 244,322 3,516,417 Airport Operating 7.000 816,629 102,596 66,572 83,312 1,069,109 Total Enterprise Funds 216.800 $ 24,002,851 $ 2,831,634 $ 4,141,301 $ 2,235,869 $ 33,211,655 Internal Service Funds Workers' Compensation Self Insurance 4.500 $ 493,039 $ 59,274 $ 93,087 $ 40,075 $ 685,475 Insured Liability Self Insurance 5.000 639,769 81,060 102,715 52,498 876,042 Uninsured Liability Self Insurance 5.000 550,094 69,555 78,673 47,361 745,683 Short Term Disability Self Insurance 0.400 48,411 5,156 5,047 231,488 290,102 Medical Self Insurance 3.250 430,103 48,338 37,583 308,886 824,910 Total Internal Service Funds 18.150 $ 2,161,416 $ 263,383 $ 317,105 $ 680,308 $ 3,422,212 Total All Funds 1,822.000 $ 217,972,070 $ 25,689,974 $ 30,872,758 $ 21,864,638 $ 296,399,440 SCHEDULE G Schedules and Terms City of Chandler 2026-27 Adopted Budget 11 Table of Contents