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Home My WebLink AboutRES 25-12 RESOLUTION NO. 25-12 A RESOLUTION OF THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE JUNCTION, ARIZONA, FOR THE ADOPTION OF THE FISCAL YEAR 2025-2026 TENTATIVE BUDGET FOR THE CITY OF APACHE JUNCTION, ARIZONA, SETTING FORTH THE TENTATIVE ESTIMATES FOR THE MONIES NECESSARY FOR THE FISCAL YEAR 2025-2026 PUBLIC EXPENSES OF THE CITY OF APACHE JUNCTION, ARIZONA; GIVING NOTICE OF THE TIME AND PLACE OF A PUBLIC HEARING FOR THE ADOPTION OF THE FINAL BUDGET; AND DECLARING AN EMERGENCY. BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE JUNCTION, ARIZONA, AS FOLLOWS: SECTION I In accordance with A.R.S. § 42-1701, et seq. , the statements and schedules contained herein are hereby adopted for the purposes set forth as the Fiscal Year 2025-2026 Tentative Budget for the City of Apache Junction, Arizona. SECTION II That the city clerk be and hereby is authorized and directed to publish, in the manner prescribed by law, the estimates of expenditures as hereinafter set forth together with a notice that the city council will meet, at a special meeting, for the final public hearing and for the final adoption of the Fiscal Year 2025-2026 Annual Budget for the City of Apache Junction, Arizona, on the 16th day of June 2025, at 7 : 00 p.m. , in the City Council Chambers at 300 E . Superstition Blvd. , Apache Junction, Arizona. SECTION III Money from any fund may be used for any of the appropriations, except money specifically restricted by state law, city ordinance or resolution. The transfer of any sum within any specific appropriation may be made upon the approval of the city manager. RESOLUTION NO. 25-12 PAGE 1 OF 2 SECTION IV The statements and schedules of the tentative budget are hereinafter attached to include Schedules A, B, C, D, E, F and G. SECTION V The immediate operation of the provision of this resolution is necessary for the immediate preservation of the public peace, health, or safety, and that an emergency is hereby declared to exist, and this resolution shall be in full force and effect from and after its passage, adoption and approval by the mayor and city council of the City of Apache Junction. APPROVED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE JUNCTION, ARIZONA, THIS Iq�h DAY OF 2025 . SIGNED AND ATTESTED TO THIS 'DAY OF WALTER `CHIP" WILSON Mayor ATTEST: ETTE "EVIE" MCKINNEY ity Clerk APPROVED AS TO FORM: <Z21" q.2825 RICHARD J. STERN City Attorney RESOLUTION NO. 25-12 PAGE 2 OF 2 Official Budget Forms City of Apache Junction Fiscal year 2026 6/23 Arizona Auditor General Official City/Town Budget Forms City of Apache Junction Table of Contents Fiscal year 2026 Resolution for the adoption of the budget Schedule A—Summary Schedule of estimated revenues and expenditures/expenses Schedule B—Tax levy and tax rate information Schedule C—Revenues other than property taxes Schedule D—Other financing sources/(uses) and interfund transfers Schedule E—Expenditures/expenses by fund Schedule F—Expenditures/expenses by department (as applicable) Schedule G—Full-time employees and personnel compensation 6/23 Arizona Auditor General Official City/Town Budget Forms City of Apache Junction Summary Schedule of estimated revenues and expenditures/expenses Fiscal year 2026 S Funds c Fiscal h Special Revenue Capital Projects Enterprise Internal Service year General Fund Fund Debt Service Fund Fund Permanent Fund Funds Available Funds Total all funds 2025 Adopted/adjusted budgeted expenditures/expenses' E 1 55,474,336 67,061,321 0 8,451,686 0 0 0 120,987,342 2025 Actual expenditures/expenses`" E 2 45,260,411 26,904,705 0 6,466,782 0 0 0 78,631,898 Beginning fund balance/(deficit)or net position/(deficit) 2026 at July l""" 1 3 41,848,549 25,592,153 0 1 0 0 0 0 67,440,702 2026 Primary property tax levy B 4 0 0 2026 Secondary property tax levy B 5 0 2026 Estimated revenues other than property taxes C 6 57,068,056 40,322,192 0 25,199,075 0 0 0 122,589,323 2026 Other financing sources D 1 71 0 0 0 0 0 0 0 0 2026 Other financing(uses) D 8 0 0 0 0 0 0 0 0 2026 Interfund transfers in D 9 0 61,093 0 25,199,075 0 0 0 25,260,168 2026 Interfund Transfers(out) D 10 25,260,168 0 0 0 0 0 0 25,260,168 Line 11:Reduction for fund balance reserved Tor tuture 2026 budget year expenditures Maintained for future debt retirement 0 Maintained for future capital projects 1 0 Maintained for future financial stability 0 Maintained for future retirement contributions 0 0 2026 Total financial resources available 12 73,656,437 65,975,438 0 50,398,150 0 0 0 190,030,025 2026 Budgeted expenditures/expenses E 13 59,501,280 53,955,875 0 25,199,075 0 1 0 1 0 1 138,656,230 Expenditure limitation comparison 2025 2026 1 Budgeted expenditures/expenses $ 120,987,342 $ 138,656,230 2 Add/subtract:estimated net reconciling items 3 Budgeted expenditures/expenses adjusted for reconciling items 120,987,342 138,656,230 4 Less:estimated exclusions 19,989,685 22,093,369 5 Amount subject to the expenditure limitation $ 100,997,657 $ 116,562,861 6 EEC expenditure limitation or voter-approved alternative expenditure limitation $ 107,846,635 1 $ 116,585,997 OThe cityltown does not levy property taxes and does not have special assessment districts for which property taxes are levied. Therefore,Schedule B has been omitted. Includes expend itu re/ex pen se 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 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).See the Instructions tab,cell C17 for more information about the amounts that should and should not be included on this line. 6/23 Arizona Auditor General Schedule A Official City/Town Budget Forms City of Apache Junction Tax levy and tax rate information Fiscal year 2026 2025 2026 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ $ 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 $ $ Property tax judgment B. Secondary property taxes Property tax judgment C. Total property tax levy amounts $ $ 4. Property taxes collected" A. Primary property taxes (1) Current year's levy $ (2) Prior years' levies (3) Total primary property taxes $ B. Secondary property taxes (1) Current year's levy $ (2) Prior years' levies (3) Total secondary property taxes $ C. Total property taxes collected $ 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate Property tax judgment (2) Secondary property tax rate Property tax judgment (3) Total city/town tax rate B. Special assessment district tax rates Secondary property tax rates—As of the date the proposed budget was prepared, the city/town was operating special assessment districts for which secondary property taxes are levied. For information pertaining to these special assessment districts and their tax rates, please contact the city/town. * 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. 6/23 Arizona Auditor General Schedule B Official City/Town Budget Forms City of Apache Junction Revenues other than property taxes Fiscal Year 2026 Estimated Estimated Source of revenues revenues Actual revenues" revenues 2025 2025 2026 General Fund Local taxes City Sales Tax $ 24,218,680 $ 29,250,000 $ 29,250,000 Use Tax 604,010 450,000 600,000 Exclusive License Fee 50,000 44,000 50,000 Licenses and permits Business Licenses 250,000 225,000 250,000 Building Permits 2,503,000 3,603,200 4,003,000 Animal Control 92,000 51,900 92,000 Intergovernmental State Sales Tax 6,129,399 6,100,000 6,343,524 State Revenue Sharing 10,374,560 10,000,000 8,188,663 County Vehicle License Tax 3,113,315 3,119,320 3,260,769 Charges for services Planning &Zoning 269,000 265,050 295,000 Recreation Fees 485,500 485,000 508,000 Library Fees 21,000 18,800 21,800 Landfill 400,000 314,540 400,000 Fines and forfeits Court Fines 610,000 704,020 610,000 Interest on investments Interest 2,100,000 1,900,000 2,100,000 Miscellaneous Miscellaneous 947,500 1,103,344 1,095,300 Total General Fund $ 52,167,964 $ 57,634,174 $ 57,068,056 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. 6/23 Arizona Auditor General Schedule C Official City/Town Budget Forms City of Apache Junction Revenues other than property taxes Fiscal Year 2026 Estimated Estimated Source of revenues revenues Actual revenues* revenues 2025 2025 2026 Special revenue funds Higway User Revenue Fund State Highway Users Revenue $ 3,837,173 $ 3,694,480 $ 4,078,627 County Sales Tax(1/2 Cent) 3,800,000 3,387,840 3,800,000 Engineering Fees 50,000 48,000 50,000 Miscellaneous 545,250 837,660 545,250 Ttoal Highway User Revenue Fund $ 8,232,423 $ 7,967,980 $ 8,473,877 Street Projects Sales Tax Fund 0.2% Roads TPT $ 1,606,080 $ 1,974,560 $ 2,606,080 Miscellaneous 95,000 128,720 95,000 Total Street Projects Sales Tax Fund $ 1,701,080 $ 2,103,280 $ 2,701,080 Street Lighting Districts Fund Miscellaneous $ 40,000 $ 50,125 $ 40,000 Total Street Lighting Districts Fund $ 40,000 $ 50,125 $ 40,000 Public Safety Fund Fines & Forfeitures $ 62,000 $ 39,790 $ 62,000 Total Public Safety Fund $ 62,000 $ 39,790 $ 62,000 Property Seizure Fund Property Seizure $ $ 461,000 $ 300,000 Miscellaneous 2,500 23,000 12,000 Total Property Seizure Fund $ 2,500 $ 484,000 $ 312,000 Municipal Court Fund Fines & Forfeitures $ 87,400 $ 91,990 $ 87,400 Miscellaneous 5,000 7,615 5,000 Total Municipal Court Fund $ 92,400 $ 99,605 $ 92,400 Development Fee Fund Parks and Recreation Development Fees $ 521,835 $ 822,500 $ 822,500 Library Development Fees 1,034,158 1,127,554 1,134,700 Public Safety Development Fees 2,542,500 1,099,538 1,630,000 Public Works Development Fees 6,148,400 2,268,332 2,820,000 Miscellaneous 65,600 40,000 85,000 Total Development Fee Fund $ 10,312,493 $ 5,357,924 $ 6,492,200 Art in Public Places Fund Miscellaneous $ 250,000 $ 54,032 $ 100,000 Total Art in Public Places Fund $ 250,000 $ 54,032 $ 100,000 Senior Services Fund Transfers In $ 38,000 $ 38,000 $ 61,093 Miscellaneous 26,000 51,017 21,000 Total Senior Services Fund $ 64,000 $ 89,017 $ 82,093 Library Fund Miscellaneous $ 65,000 $ 107,165 $ 120,000 Total Library Fund $ 65,000 $ 107,165 $ 120,000 Grants&Gifts Fund Miscellaneous $ 190,000 $ 1,134,220 $ 3,549,215 Total Grants& Gifts Fund $ 190,000 $ 1,134,220 $ 3,549,215 Public Education Gov't Fund Miscellaneous $ $ 6,000 $ 6,000 6/23 Arizona Auditor General Schedule C Official City/Town Budget Forms City of Apache Junction Revenues other than property taxes Fiscal Year 2026 Estimated Estimated Source of revenues revenues Actual revenues* revenues 2025 2025 2026 Total Public Education Gov't Fund $ $ 6,000 $ 6,000 Superstition Vistas CFDs Fund Miscellaneous $ 18,884,785 $ 4,068,000 $ 18,291,327 Contingency Total Superstition Vistas CFDs Fund $ 18,884,785 $ 41068,000 $ 18,291,327 Total Special Revenue Funds $ 39,896,681 $ 21,561,138 $ 40,322,192 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. Capital projects funds Transfers In $ 8,451,685 $ 8,000,000 $ 25,199,075 Total capital projects funds $ 8,451,685 $ 8,000,000 $ 25,199,075 * 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. 6/23 Arizona Auditor General Schedule C Official City/Town Budget Forms City of Apache Junction Other financing sources/(uses) and interfund transfers Fiscal year 2026 Other financing Interfund transfers 2026 2026 Fund Sources (Uses) In (Out) General Fund Transfer to Capital Projects Fund $ $ $ $ 25,199,075 Transfer to Senior Services Fund 61,093 Total General Fund $ $ $ $ 25,260,168 Special revenue funds Senior Services Fund $ $ $ 61,093 $ Total special revenue funds $ $ $ 61,093 $ Debt service funds Total debt service funds $ $ $ $ Capital projects funds Transfer from General Fund $ $ $ 25,199,075 $ Total capital projects funds $ $ $ 25,199,075 $ Total all funds $ $ $ 25,260,168 $ 25,260,168 6/23 Arizona Auditor General Schedule D Official City/Town Budget Forms City of Apache Junction Expenditures/expenses by fund Fiscal year 2026 Adopted Expenditure/ budgeted expense Actual Budgeted expenditures/ adjustments expenditures/ expenditures/ expenses approved expenses" expenses Fund/Department 2025 2025 2025 2026 General Fund Mayor&City Council $ 253,065 $ $ 237,365 $ 245,492 City Manager 1,232,136 1,153,516 1,163,430 Management Services 5,706,857 5,448,946 6,327,043 City Attorney 1,080,954 970,609 1,075,957 Finance 2,107,700 1,402,479 2,478,121 _City Clerk 769,545 645,144 827,075 General Government Operations 5,392,687 3,974,853 6,107,262 Public Safety 18,788,741 14,852,629 21,081,797 Municipal Court 1,853,688 1,198,716 1,432,739 Public Works 3,208,181 3,172,213 3,082,871 Development Services 4,145,495 2,921,471 3,992,266 Library 2,765,498 2,359,717 2,788,199 Parks&Recreation 8,169,789 6,922,753 8,899,028 Total General Fund $ 55,474,336 $ $ 45,260,411 $ 59,501,280 Special revenue funds Highway User Revenue Fund $ 18,963,730 $ $ 11,691,765 $ 18,775,959 Development Fees Fund 6,727,455 1,348,390 6,375,060 Streets Projects Sales Tax Fund 3,420,000 3,020,000 3,665,000 Street Lighting Districts Fund 59,000 51,000 59,000 Senior Services Fund 105,000 128,986 160,000 Library Fund 102,555 87,367 101,030 Superstition Vistas CFDs 18,884,785 3,726,284 18,291,327 Grants Fund 3,981,356 2,221,927 4,196,461 Fiscal Recovery Fund 4,817,440 4,628,986 2,332,038 Total special revenue funds $ 57,061,321 $ $ 26,904,705 $ 53,955,875 Capital Projects Fund Other $ 1,000,000 $ $ $ 5,000,000 Commodities 11,000 Capital Assets 7,440,685 6,466,782 20,199,075 Total Capital Projects Fund $ 8,451,685 $ $ 6,466,782 $ 25,199,075 Total all funds $ 120,987,342 $ $ 78,631,898 $ 138,656,230 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. 6/23 Arizona Auditor General Schedule E Official City/Town Budget Forms City of Apache Junction Expenditures/expenses by department Fiscal year 2026 Adopted Expenditure/ budgeted expense Actual Budgeted expenditures/ adjustments expenditures/ expenditures/ expenses approved expenses* expenses Department/Fund 2025 2025 2025 2026 Mayor& City Council General Fund $ 253,065 $ $ 237,365 $ 245,492 Department total $ 253,065 $ $ 237,365 $ 245, 992 City Manager General Fund $ 1,232,136 $ $ 1,153,516 $ 1,163,430 Department total $ 1,232,136 $ $ 1,153,516 $ 1,163,430 Management Services General Fund $ 5,706,857 $ $ 5,448,946 $ 6,327,043 Capital Fund 387,000 290,000 2,612,000 Public Education Govt Fund 142,015 141,305 115,015 Fiscal Recovery Fund 1,152,000.00 Department total $ 7,387, 772 $ $ 5.880 5151 $ 9,054, 558 City Clerk General Fund $ 769,545 $ $ 645,144 $ 827,075 Department total $ 769,545 $ $ 645, 444 $ 827,075 Finance General Fund $ 2,107,700 $ $ 1,402,479 $ 2,478,121 Department total $ 2,107,700 $ $ 1,402, 779 $ 2,478,121 City Attorney General Fund $ 1,080,954 $ $ 970,609 $ 1,075,957 Department total $ 1,080,954 $ $ 970, 009 $ 1,075,957 General Government General Fund $ 5,392,687 $ $ 3,974,853 $ 6,107,262 Capital Fund 1,135,000 119,722 6,727,260 Grant Fund 1,500,000 1,500,000 Department total $ 8,027,687 $ $ 4,094,575 $ 14,334, 222 Development Services General Fund $ 4,145,495 $ $ 2,921,471 $ 3,992,266 Superstition Vista CFDs 18,884,785 3,726,284 18,291,327 Capital Fund 10,000 Art in Public Places Fund 317,500 230,060 533,500 Department total $ 23,347,780 $ $ 6,877, 115 $ 22,827, 993 Parks& Recreation General Fund $ 8,169,789 $ $ 6,922,753 $ 8,899,028 Capital Fund 3,611,500 2,628,015 6,210,000 Development Fees Fund 1,646,500 345,770 1,010,000 Grants Fund 316,000 812,609 828,215 Senior Services Fund 105,000 128,986 160,000 Fiscal Recovery Fund 323,795 1,488,844 Department total $ 14,172,584 $ $ 12,326,978 $ 17,107, 443 6/23 Arizona Auditor General Schedule F Official City/Town Budget Forms City of Apache Junction Expenditures/expenses by department Fiscal year 2026 Adopted Expenditure/ budgeted expense Actual Budgeted expenditures/ adjustments expenditures/ expenditures/ expenses approved expenses* expenses Department/Fund 2025 2025 2025 2026 Library General Fund $ 2,765,498 $ $ 2,359,717 $ 2,788,199 Capital Fund 179,381 174,243 708,815 Development Fees Fund 640,720 286,385 924,825 Grants Fund 167,866 302,303 128,731 Library Fund 102,555 87,367 101,030 Art in Public Places Fund 100,000 Department total $ 3,956,020 $ $ 3,210,015 $ 4,651, 000 Municipal Court General Fund $ 1,853,688 $ $ 1,198,716 $ 1,432,739 Capital Fund 233,000 Municipal Court Fund 291,000 291,000 Department total $ 2,377,688 $ $ 1,198,716 $ 1,723, 339 Public Safety General Fund $ 18,788,741 $ $ 14,852,629 $ 21,081,797 Capital Fund 192,000 184,000 485,000 Development Fees Fund 1,400,000 1,400,000 Grants Fund 271,975 612,210 165,000 Narcotics Seizure Fund 500,000 122,550 260,000 Public Safety Fund 375,000 890 375,000 Fiscal Recovery Fund 824,505 2,970,142 Department total $ 22,352,221 $ $ 18,742,421 $ 23,766, 997 Public Works General Fund $ 3,208,181 $ $ 3,172,213 $ 3,082,871 Capital Fund 2,713,804 3,070,802 8,446,000 Development Fees Fund 3,040,235 716,235 3,040,235 Highway User Revenue Fund 18,963,730 11,691,765 18,775,959 Street Lighting Districts Fund 59,000 51,000 59,000 Street Projects Sales Tax Fund 3,420,000 3,020,000 3,665,000 Fiscal Recovery Fund 2,517,140 170,000 Department total $ 33,922,090 $ $ 21,892,015 $ 37,069, 665 Fiscal Recovery Fund Contingency $ $ $ $ 2,332,038 Department total $ $ $ $ 2,332, 338 Total $ 120,987, 442 $ $ 78,631,899 $ 138,656, 330 * 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. 6/23 Arizona Auditor General Schedule F Official City/Town Budget Forms City of Apache Junction Full-time employees and personnel compensation Fiscal year 2026 Total estimated Full-time Employee salaries Other benefit personnel equivalent(FTE) and hourly costs Retirement costs Healthcare costs costs compensation Fund 2026 2026 2026 2026 2026 2026 General Fund 409 $ 26,612,411 $ 3,184,297 $ 2,240,797 $ 1,870,006 $ 33,907,511 Special revenue funds HURF Fund 37 $ 1,922,014 $ 222,297 $ 182,475 $ 133,615 $ 2,460,401 Total special revenue funds 37 $ 1,922,014 $ 222,297 $ 182,475 $ 133,615 $ 2,460,401 Total all funds 446 $ 28,534,425 $ 3,406,594 $ 2,423,272 $ 2,003,621 $ 36,367,912 6/23 Arizona Auditor General Schedule G Official City/Towns Budget Forms City of Apache Junction Final Adopted Budget FY25/26 As of Monday, June 17, 2024 Table of Contents Page Description 3 All Funds Summary 5 Estimated Revenues 7 Estimated Expenditures 12 Capital Improvement Projects 19 Budgeted Positions (PENDING) City of Apache Junction All Funds Summary FY25/26 Grants and Other General Capital Projects Fiscal Recovery Highway User Development Street Projects Sales Tax Street Lighting Senior Superstition Special Revenue Fund Fund Fund Revenue Fund Fees Fund Fund Districts Fund Services Fund Library Fund Vistas CFDs Fund Total All Funds SOURCES: Current Reserves 27,693,392 2,432,038 10,302,082 (117,140) 963,920 19,000 77,907 (18,970) (25,154) 41,327,075 Interfund Transfers In 25,199,075 61,093 25,260,168 Estimated Revenues - Local Taxes 29,900,000 2,606,080 40,000 32,546,080 Licenses&Permits 4,345,000 4,345,000 Intergovernmental 17,792,956 7,878,627 21,000 120,000 25,812,583 Charges for Services 1,224,800 50,000 1,274,800 Fees - 6,492,200 6,492,200 Fines and Forfeits 610,000 610,000 Grants - 3,549,215 3,549,215 Interest on Invest 2,100,000 2,100,000 Bond Proceeds - - Miscellaneous 1,095,300 545,250 95,000 18,291,327 572,400 20,599,277 Total Est Rev 57,068,056 25,199,075 8,473,877 6,492,200 2,701,080 40,000 82,093 120,000 18,291,327 4,121,615 122,589,323 TOTAL SOURCES 84,761,448 25,199,07S 2,432,038 18,775,959 6,375,060 3,665,000 59,000 160,000 101,030 18,291,327 4,096,461 163,916,398 USES: Interfund Transfers Out 25,260,168 25,260,168 Estimated Expenditures Mayor and Council 245,492 245,492 City Manager 1,163,430 - 1,163,430 Management Services 6,327,043 2,612,000 8,939,043 City Attorney 1,075,957 - 1,075,957 Finance 2,478,121 2,478,121 City Clerk 827,075 - 827,075 General Government Operations 6,046,169 6,727,260 12,773,429 Public Safety 21,081,797 485,000 21,566,797 Municipal Court 1,432,739 - 1,432,739 Public Works 3,082,871 8,446,000 11,528,871 Development Services 3,992,266 10,000 4,002,266 Library 2,788,199 708,815 3,497,014 Parks And Recreation 8,960,121 6,210,OD0 15,170,121 CAl Budgeted Expenditures 2,432,038 18,775,959 6,375,060 3,665,000 59,000 160,000 101,030 18,291,327 4,096,461 53,955,875 Total Est Exp 59,501,280 25,199,075 2,432,038 18,775,959 6,375,060 3,665,000 59,000 160,000 101,030 18,291,327 4,096,461 138,656,230 TOTAL USES 84,761,448 2S,199,075 2,432,038 18,775,959 6,375,060 3,665,000 59,000 160,000 101,030 18,291,327 4,096,461 163,916,398 NET SOURCES/USES - - - - - - - - - - - 4/28/2025 3:54 PM All Funds Summary 1 of 1 City of Apache Junction Estimated Revenues FY 25/26 Proposed Forecasted Budgeted Change from Revenues Revenues Revenues Prior Year %Change FY25/26 FY24/25 FY24/25 Budget General Fund Local Taxes City Sales Tax 29,000,000 29,000,000 24,158,680 4,841,320 City Sales Tax Audit 250,000 250,000 60,000 190,000 Use Tax 600,000 450,000 604,010 (4,010) Exclusive License Fee 50,000 44,000 50,000 - Total 29,900,000 29,744,000 24,872,690 5,027,310 20.2% Licenses& Permits Business Licenses 250,000 225,000 250,000 - Permit Fees 4,003,000 3,603,200 2,503,000 1,500,000 Animal Control 92,000 51,900 92,000 - Total 4,345,000 3,880,100 2,845,000 1,500,000 52.7% Intergovernmental State Sales Tax 6,343,524 6,100,000 6,129,399 214,125 State Revenue Sharing 8,188,663 10,000,000 10,374,560 (2,185,897) County Vehicle License Tax 3,260,769 3,119,320 3,113,315 147,454 Total 17,792,956 19,219,320 19,617,274 (1,824,318) -9.3% Charges for Services Planning and Zoning 295,000 265,050 269,000 26,000 Recreation Fees 508,000 485,000 485,500 22,500 Landfill 400,000 314,540 400,000 - Library Fees 21,800 18,800 21,000 800 Total 1,224,800 1,083,390 1,175,500 49,300 4.2% Fines and Forfeits Court Fees 610,000 704,020 610,000 - Interest on Investments 2,100,000 1,900,000 2,100,000 Bond Proceeds - - - - Miscellaneous 1,095,300 1,103,344 947,500 147,800 Total General Fund 57,068,056 57,634,174 52,167,964 4,900,092 9.4% Capital Fund Transfers In 25,199,075 8,000,000 8,451,685 16,747,390 Total Capital Fund 25,199,075 8,000,000 8,451,685 16,747,390 198.2% 4/30/2025 9:00 AM 1 of 8 City of Apache Junction Estimated Revenues FY 25/26 Proposed Forecasted Budgeted Change from Revenues Revenues Revenues Prior Year %Change FY25/26 FY24/25 FY24/25 Budget Special Revenue Funds Highway User Revenue Fund State Highway Users Revenue 4,078,627 3,694,480 3,837,173 241,454 County Sales Tax (1/2 cent) 31800,000 3,387,840 3,800,000 - Engineering Fees 50,000 48,000 50,000 - Miscellaneous 545,250 837,660 545,250 - Total 8,473,877 7,967,980 8,232,423 241,454 2.9% Development Fees Fund Parks Development Fees 822,500 822,500 521,835 300,665 Library Development Fees 1,134,700 1,127,554 1,034,158 100,542 Public Safety Development Fees 1,630,000 1,099,538 2,542,500 (912,500) Public Works Development Fees 2,820,000 2,268,332 6,148,400 (3,328,400) Miscellaneous 85,000 40,000 65,600 19,400 Total 6,492,200 5,357,924 10,312,493 (3,820,293) -37.0% Street Projects Sales Tax Fund 0.2% Roads TPT 2,606,080 1,974,560 1,606,080 1,000,000 Miscellaneous 95,000 128,720 95,000 - Total 2,701,080 2,103,280 1,701,080 1,000,000 58.8% Street Lighting Districts Fund Miscellaneous 40,000 50,125 40,000 - Total 40,000 50,125 40,000 - 0.0% Senior Services Fund Transfers In 61,093 38,000 38,000 23,093 Miscellaneous 21,000 51,017 26,000 (5,000) Total 82,093 89,017 64,000 18,093 28.3% Library Fund Miscellaneous 120,000 107,165 65,000 55,000 Total 120,000 107,165 65,000 55,000 84.6% Superstition Vistas CFDs Miscellaneous 18,291,327 4,068,000 18,884,785 (593,458) Total 18,291,327 4,068,000 18,884,785 (593,458) -3.1% Grants And Other Special Revenue Funds Public Art 100,000 54,032 250,000 (150,000) Public Safety 62,000 39,790 62,000 - Property Seizure 312,000 484,000 2,500 309,500 Municipal Court 92,400 99,605 92,400 - Miscellaneous 3,555,215 1,140,220 190,000 3,365,215 Total 4,121,615 1,817,647 596,900 3,524,715 Total Special Revenue Funds 40,322,192 21,561,138 39,896,681 425,511 1.1% Total All Funds $122,589,323 $ 87,195,312 $100,516,330 $ 22,072,993 22.0% 4/30/2025 9:00 AM 2 of 8 City of Apache Junction Estimated Expenditures FY 25/26 Proposed Actual Forecasted Budgeted Change from o /o Expenditures Expenditures Expenditures Expenditures Prior Year Change FY25/26 FY24/25 FY24/25 FY24/25 Budget General Fund Mayor and Council Personnel 115,692 86,880 119,015 130,470 (14,778) Purchased Services 103,300 49,245 90,050 94,005 9,295 Commodities 26,500 15,394 28,300 28,590 (2,090) Total 245,492 151,519 237,365 253,065 (7,573) -3.0% City Manager Personnel 915,355 702,700 910,611 992,061 (76,706) Purchased Services 7,425 6,031 7,635 5,425 2,000 Commodities 240,650 221,310 235,270 234,650 6,000 Total 1,163,430 930,040 1,153,516 1,232,136 (68,706) -5.6% Management Services Personnel 3,142,104 1,955,208 2,540,780 2,879,645 262,459 Purchased Services 1,983,046 884,005 1,526,363 1,722,471 260,575 Commodities 1,081,893 413,041 715,167 814,741 267,152 Other 15,000 - 15,000 15,000 - Capital Assets 105,000 551,846 651,637 275,000 (170,000) Total 6,327,043 3,804,100 5,448,946 5,706,857 620,186 10.9% City Attorney Personnel 924,957 668,835 864,286 915,054 9,903 Purchased Services 95,600 54,363 66,700 123,000 (27,400) Commodities 55,400 33,315 39,623 42,900 12,500 Total 1,075,957 756,512 970,609 1,080,954 (4,997) -0.5% Finance Personnel 1,931,171 764,861 996,474 1,827,260 103,911 Purchased Services 191,750 63,725 75,680 67,000 124,750 Commodities 355,200 193,818 290,325 213,440 141,760 Capital Assets - 35,061 40,000 - - Total 2,478,121 1,057,465 1,402,479 2,107,700 370,421 17.6% City Clerk Personnel 523,070 404,281 526,984 546,690 (23,620) Purchased Services 245,700 57,569 79,830 175,500 70,200 Commodities 58,305 24,225 38,330 47,355 10,950 Total 827,075 486,075 645,144 769,545 57,530 7.5% 4/30/2025 9:00 AM 3 of 8 City of Apache Junction Estimated Expenditures FY 25/26 Proposed Actual Forecasted Budgeted Change from o Expenditures Expenditures Expenditures Expenditures Prior Year Change FY25/26 FY24/25 FY24/25 FY24/25 Budget General Government Operations Purchased Services 1,498,797 983,634 1,372,896 1,942,525 (443,728) Commodities 520,000 1,502 1,502 520,000 - Other 1,575,000 17,163 70,000 485,350 1,089,650 Debt Service 2,494,440 534,906 2,466,910 2,444,812 49,628 Capital Assets 19,025 39,863 63,545 - 19,025 Total 6,107,262 1,577,068 3,974,853 5,392,687 714,575 13.3% Public Safety Personnel 17,448,697 9,088,757 11,600,951 15,467,671 1,981,026 Purchased Services 2,211,190 1,091,740 1,869,540 2,136,660 74,530 Commodities 1,327,910 874,568 1,308,138 1,183,410 144,500 Other - - - - - Capital Assets 94,000 17,085 74,000 1,000 93,000 Total 21,081,797 11,072,150 14,852,629 18,788,741 2,293,056 12.2% Municipal Court Personnel 1,110,389 723,627 937,971 1,314,538 96,727 Purchased Services 258,000 173,093 219,645 304,000 (46,000) Commodities 58,550 82,558 40,195 57,150 1,400 Other 100 (17) 50 - 100 Capital Assets 5,700 851 855 178,000 (172,300) Total 1,432,739 980,113 1,198,716 1,853,688 (120,073) -6.5% Public Works Personnel 664,333 395,899 509,063 567,606 96,727 Purchased Services 1,230,533 575,998 1,128,420 1,152,375 78,158 Commodities 867,515 176,940 983,780 1,232,050 (364,535) Capital Assets 320,490 79,622 550,950 256,150 64,340 Total 3,082,871 1,228,459 3,172,213 3,208,181 (125,310) -3.9% Development Services Personnel 3,023,644 1,954,997 2,517,516 3,191,545 (167,901) Purchased Services 689,825 150,616 262,400 713,950 (24,125) Commodities 268,797 106,667 137,940 240,000 28,797 Capital Assets 10,000 3,611 3,615 - 10,000 Total 3,992,266 2,215,891 2,921,471 4,145,495 (153,229) -3.7% Library Personnel 2,167,796 1,342,599 1,735,800 2,156,111 11,685 Purchased Services 104,099 63,403 112,990 86,239 17,860 Commodities 231,393 168,591 226,192 238,413 (7,020) Debt Service 284,911 - 284,735 284,735 177 Total 2,788,199 1,574,592 2,359,717 2,765,498 22,701 0.8% 4/30/2025 9:00 AM 4 of 8 City of Apache Junction Estimated Expenditures FY 25/26 Proposed Actual Forecasted Budgeted Change from Expenditures Expenditures Expenditures Expenditures Prior Year Change FY25/26 FY24/25 FY24/25 FY24/25 Budget Parks And Recreation Personnel 5,991,117 3,340,469 4,341,885 5,312,714 678,403 Purchased Services 1,701,336 912,685 1,421,068 1,806,800 (105,464) Commodities 875,615 605,550 915,591 868,915 6,700 Other 100,000 - - - 100,000 Capital Assets 230,960 223,826 244,210 181,360 49,600 Total 8,899,028 5,082,529 6,922,753 8,169,789 729,239 8.9% Transfers Out 25,260,168 - 8,038,000 8,489,685 16,770,483 Total General Fund 84,761,448 30,916,515 53,298,411 63,964,021 21,098,303 33.0% Capital Projects Fund Other 5,000,000 - - 1,000,000 4,000,000 Commodities - - - 11,000 (11,000) Capital Assets 20,199,075 3,177,824 6,466,782 7,440,685 12,758,390 Total Capital Projects Fund 25,199,075 3,177,824 6,466,782 8,451,685 16,747,390 98.8% Special Revenue Funds Highway User Revenue Fund Personnel 3,095,715 1,860,220 2,409,572 3,153,020 (57,305) Purchased Services 1,971,100 1,184,631 2,192,455 2,650,250 (679,150) Commodities 1,114,144 834,413 989,335 1,177,220 (63,076) Capital Assets 12,595,000 1,486,103 6,100,403 11,983,240 611,760 Total 18,775,959 5,365,367 11,691,765 18,963,730 (187,771) -1.0% Development Fees Fund Commodities 1,650 1,650 1,650 - 1,650 Other 4,340,720 - - 4,987,220 (646,500) Debt Service 1,022,690 745,103 1,000,970 740,235 Capital Assets 1,010,000 96,346 345,770 1,000,000 10,000 Total 6,375,060 843,098 1,348,390 6,727,455 (634,850) -9.4% Streets Projects Sales Tax Fund Purchased Services 1,665,000 2,422,889 3,020,000 3,420,000 (1,755,000) Capital Assets 2,000,000 - - - 2,000,000 Total 3,665,000 2,422,889 3,020,000 3,420,000 245,000 7.2% Street Lighting Districts Fund Purchased Services 51,000 30,850 51,000 51,000 - Other 8,000 - - 8,000 - Total 59,000 30,850 51,000 59,000 - 0.0% 4/30/2025 9:00 AM 5 of 8 City of Apache Junction Estimated Expenditures FY 25/26 Proposed Actual Forecasted Budgeted Change from % Expenditures Expenditures Expenditures Expenditures Prior Year Change FY25/26 FY24/25 FY24/25 FY24/25 Budget Senior Services Fund Purchased Services 80,000 51,020 82,900 70,000 10,000 Other 80,000 - - 35,000 45,000 Capital Assets - 46,086 46,086 - - Total 160,000 97,106 128,986 105,000 55,000 52.4% Library Fund Purchased Services 15,820 6,697 10,270 19,320 (3,500) Commodities 85,210 29,366 77,097 83,235 1,975 Total 101,030 36,064 87,367 102,555 (1,525) -1.5% Fiscal Recovery Fund Personnel - 2,970,142 2,970,142 - - Purchased Services - - - 250,000 (250,000) Other 2,332,038 - - - 2,332,038 Capital Assets - 1,782,490 1,658,844 4,567,440 (4,567,440) Total 2,332,038 4,752,631 4,628,986 4,817,440 (2,485,402) 0.0% Superstition Vistas CFDs Purchased Services 2,270,000 794,861 1,322,055 600,000 1,670,000 Commodities 29,160 - - - 29,160 Other 4,010,000 - - 17,777,940 (13,767,940) Debt Service 1,458,167 205,668 997,229 506,845 951,322 Capital Assets 10,524,000 1,406,258 1,407,000 - 10,524,000 Total 18,291,327 2,406,787 3,726,284 18,884,785 10,524,000 0.0% Grants and Other Special Revenue Funds Personnel - 579,204 793,430 107,621 (107,621) Purchased Services 346,850 253,651 138,634 358,480 (11,630) Commodities 371,471 182,119 68,579 395,755 (24,284) Other 2,455,000 152,532 268,250 2,632,000 (177,000) Capital Assets 1,023,140 142,714 953,034 487,500 535,640 Total 4,196,461 1,310,219 2,221,927 3,981,356 215,105 5.4% Total Special Revenue Funds 53,955,875 17,265,013 26,904,705 57,061,321 (2,794,443) Total All Funds 163,916,398 51,359,352 86,669,898 129,477,027 35,051,250 27.1% 4/30/2025 9:00 AM 6 of 8 City of Apache Junction Capital Improvement Projects FY 25/26 General Fund Amount Information Technology Camera Surveillance Cameras 125,000 Data Utility Fiber Infrastructure-Phase Two 1,250,000 Signal Light Project to Add 18 Existing Signal Lights to Fiber Network 500,000 Public Safety SAN (Storage Area Network) 225,000 Citywide Asset Management Application 125,000 Document Management System 120,000 Avaya Voice to Data Upgrade 155,000 Courts Recording System 75,000 Munis Business License Module 37,000 Total Information Technology 2,612,000 Public Safety Demolish and Remove Burn Structure by Range 35,000 Freestanding Restrooms At Range 100,000 Command and SWAT Vehicle Storage Building at Range Location 100,000 Drone 1st Responder 150,000 Mobile Radios for Vehicles and Portable Police Radios for New Employees 100,000 Total Public Safety 485,000 Development Services New Cubicles for Additional Positions Needed in Development Services 10,000 Total Development Services 10,000 Library Construction of Library Reading Garden 700,000 Outdoor Reading Garden - Design 8,815 Total Library 708,815 Parks&Recreation Phase 1 Renovate Irrigation System 350,000 Parking Crack and Slurry Seal 175,000 Prospector Park Curb and Gutter Throughout Park 50,000 SSP Ramada Replacements 400,000 Light Pole Replacement and LED Conversion Throughout Park 200,000 Skate Park Repair Design 150,000 Rodeo Grounds Constr Phase 1 3,500,000 Rodeo Grounds Impr Design Phase 1 & Phase 2 Master Plan 300,000 Restroom and Concession Refurbishment 75,000 Cap Trail EA/Design Services 30,000 Dog Park Shade Structures 150,000 Apache Trail Median -Granite and Planting 50,000 TCP Services for Median Granite Install (OWH) 5,000 Deck Coating 75,000 Slide Refurbishment 50,000 Aquatic Center Fencing and Masonry Replacement-Construction 400,000 Re-Paint Building Interior 185,000 Epoxy Coat Sewer Lines 65,000 Total Parks&Recreation 6,210,000 4/30/2025 9:00 AM 7 of 8 City of Apache Junction Capital Improvement Projects FY 25/26 Public Works Fleet Replacement Vehicles 1,346,000 City's Design Share for Weekes Wash Regional Detention Project 1,500,000 Palm Wash CAC Detention Improvement 2,000,000 Southern Ave/Palm Wash Channel 3,000,000 Replace Cooling Towers at Police Department 300,000 City Hall Backup Generator Installation 300,000 Total Public Works 8,446,000 General Government South Campus Architectural Design Fees (Police Substation, Library, Park and 1,433,850 Maintenance Yard) South Campus Architectural Services for Master Planning 293,410 Contingency 5,000,000 Total General Government 6,727,260 Total General Fund $ 25,199,075 American Rescue Plan Act Funds (ARPA) Estimated ARPA Balance 2,432,038 Total ARPA Funds $ 2,432,038 Highway Users Revenue Fund (HURF) Streets Projects 18,775,959 Total HURF Funds $ 18,775,959 Street Sales Tax Streets Projects 3,665,000 Total Street Sales Tax $ 3,665,000 Development Fees Parks Pickleball Courts 760,000 Superstition Basin Park-Full Design 250,000 Debt Service 1,024,340 Contingency 4,340,720 Total Development Fees $ 6,375,060 Grants Contingency for Planned Grant Applications 1,700,000 Total Grants $ 1,700,000 Total All Capital Improvement Projects $ 58,147,132 4/30/2025 9:00 AM 8 of 8