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HomeMy WebLinkAbout2025 05.19 City Council Special Agenda City of Apache Junction, Arizona Meeting location: City Council Chambers at City Hall 0, Agenda 300 E Superstition Blvd Apache Junction,AZ Special Meeting of the Apache Junction 85119 City Council apachejunctionaz.gov Ph:(480)982-8002 Doors are open to the public at least 15 minutes prior to the posted meeting start time. Monday, May 19,2025 7:00 PM City Council Chambers CALL TO ORDER ROLL CALL AGENDA ITEMS 1 25-228 Presentation, discussion, public hearing, and consideration of approval of Resolution No. 25-12, adoption of tentative budget for Fiscal Year 2025-2026. This resolution adopts the tentative budget for Fiscal Year 2025-2026 and sets the date, time and location for a public hearing on final budget adoption and declares an emergency. Sponsors. Angelie Hawley and Matt Busby Attachments: Resolution No.25-12 Tentative Budget 2. 25-229 Presentation, discussion, public hearing, and consideration of approval of Resolution No. 25-17, declaring as a public record and adopting certain documents filed with the city clerk entitled "Fiscal Year 2025-2026 City of Apache Junction Classification and Compensation Plan" and "Fiscal Year 2025-2026 City of Apache Junction Recruit and Sworn Compensation Plan"; and declaring an emergency. Sponsors: Anna McCray Attachments: Resolution No.25-17 Class and Comp Plans FY25-26 CitV of Apache Junction Classification and Compensa FY25-26 Recruit and Sworn Classification and Compensation P 3. 25-227 Presentation, discussion, and consideration of approval of the City of Apache Junction's Public Safety Personnel Retirement System (PSPRS) Pension Funding Policy. Sponsors: Matt Busby Attachments: Pension PolicV FY 2025-2026 City of Apache Junction,Arizona Page I Printed on 511512025 Special Meeting of the Apache Agenda May 19,2025 Junction City Council ADJOURNMENT Copies of this agenda and additional information on any of the items listed above may be obtained from the City Clerk's office located at 300 E Superstition Blvd,Apache Junction,AZ 85119, Monday through Thursday from 7:00a-6:00p, excluding holidays. The City of Apache Junction invites and welcomes people of all abilities to use our programs, sites and facilities. Specific requests may be made by contacting the Human Resources Office at(480)474-2617 or TDD(480) 983-0095. City ofApache Junction,Arizona Page 2 Printed on 511512025 City of Apache Junction, Arizona 300 E Superstition Boulevard 0 Agenda Item Cover Sheet Apache Junction,AZ Z 85119 Agenda Item No. 1. 'Piz File ID: 25-228 Sponsor:Angelie Hawley and Matt Busby Agenda Date: 5/19/2025 Index: In Control: Special Meetinq of the Apache Junctio Presentation, discussion, public hearing, and consideration of approval of Resolution No. 25-12, adoption of tentative budget for Fiscal Year 2025-2026. This resolution adopts the tentative budget for Fiscal Year 2025-2026 and sets the date, time and location for a public hearing on final budget adoption and declares an emergency. City of Apache Junction,Arizona Page 1 Printed on 511512025 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 I 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 DAY OF 2025. SIGNED AND ATTESTED TO THIS DAY OF 20. WALTER "CHIP" WILSON Mayor ATTEST: YVETTE "EVIE" MCKINNEY City Cierk APPROVED AS TO FORM: <S`p -4-282-5 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 expend itu res/expe n ses 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 Resolution for the adoption of the budget Fiscal year 2026 WHEREAS, in accordance with the provisions of Title 42, Ch. 17, Art 1-5, Arizona Revised Statutes (A.R.S.), the City/Town Council did, on make an estimate of the different amounts required to meet the public expend itures/expenses for the ensuing year, also an estimate of revenues from sources other than direct taxation, and the amount to be raised by taxation upon real and personal property of the City/Town of , and WHEREAS, in accordance with said chapter of said title, and following due public notice, the Council met on I -, at which meeting any taxpayer was privileged to appear and be heard in favor of or against any of the proposed expenditures/expenses or tax levies, and WHEREAS, it appears that publication has been duly made as required by law, of said estimates together with a notice that the City/Town Council would meet on at the office of the Council for the purpose of hearing taxpayers and making tax levies as set forth in said estimates, and WHEREAS, it appears that the sums to be raised by taxation, as specified therein, do not in the aggregate exceed that amount as computed in A.R.S. §42-17051(A), therefore be it RESOLVED, that the said estimates of revenues and expenditures/expenses shown on the accompanying schedules, as now increased, reduced, or changed, are hereby adopted as the budget of the City/Town of for the fiscal year Passed by the City/Town Council, this day of APPROVED: Mayor ATTEST- Clerk 6/23 Arizona Auditor General Official CitylTown Budget Forms City of Apache Junction Summary Schedule of estimated revenues and expenditures/expenses Fiscal year 2026 Funds c Fiscal h Special Revenue Capital Projects Enterprise Internal Service year General Fund Fund Det7t Service Fund Fund Permanent Fund Funds Available Funds Total all funds 2025 Adopted/adjusted budgeted expend Itu reslex pen3es* E 1 55.474,336 67.061,321 0 8,4511,685 0 0 a 120,987,342 2025 Actual expenclitureslexpenses— E 21 45,260,411 26.904,705 0 6,466,782 0 0 0 78,631,898 B"Inning fund balancel(deflclt)or net positionl(deficit) 2026 at July 1 3 41,M,549 25,592,163 0 1 0 0 0 0 67,410,702 2026 Primary property tax levy 8 4 0 0 2026 Secondary property tax levy B 5 0 2026 Estimated revenues other than property taxes C 1 6 1 57.068.056 40,322,192 0 25,199.075 0 0 0 122.589.323 2026 Other financing sources D 7 0 0 0 0 0 0 0 2026 Other financing(uses) D 8 0 0 0 0 0 0 0 2026 Interfund transfers In D 9 0 61.093 0 25,199,075 0 0 D 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 for future 2026 budget year expenditures Maintained for future debt retirement 0 Maintained for future capital projects 0 Maintained for future financial stability 0 Maintained for future retirement contributions 0 0 2026 Total fi ancial resources available 1 12 73,656,437 65,975,438 0 50,398,150 0 0 0 190,030,025 2026 Budgeted expend Itu restex parses E "1 59,501,280 1 53,955,875 0 25,199,075 0 0 0 138.656.2301 Expenditure limitation comparison 2026 2026 1 Budgeted expencliturestexpenses $ 120.987,342 $ 138,656,230 2 Add1subtract:estimated net reconciling items 3 Budgeted expend Itu restax penses adjusted for reconciling items 120,987,342 138,656,230 4 Less:estimated exclusions 19,989,685 22,093,TS9-- 6 Amount subject to the expenditure limitation $ 100,997,657 $ 116,562.861 6 EEC expenditure limitation or voter-approved alterriative expenditure limitation S 107,8",635 $ 116,585,997 The cityltown does not levy property taxes and does not have special assessment districts forwhich property taxes are levied. Therefore,Schedule B has been omitted. Includes expend Itu relexpense 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 f1scal year. ... Amounts on this line represent beginning fund balancel(deflcltl or net positionl(defielt)amounts except for nonspenclable amounts(e.g.,prepaids and inventories)or amounts legally orcontractually required to be maintained Intact Je.g.,principal of a permanent fund).See the Instructlons 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 CItyrTown 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 Proper� tax judgment (3)-7otal 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 CitytTown 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. 6123 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 $ 39790 $ 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 $ 4,068,000 $ 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. 6123 Arizona Auditor General Schedule C Official CitylTown 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 $ S $ 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/Departiment 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 3,974853 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 expend itu res/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 expenditurest 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 $ $ $ 245492 City Manager General Fund $ 1,232,136 $ $ 1,153,516 $ 1,163.430 Department total $ 1,232,136 $ 1 153.516 $-,-.,1,1-6-3 4_30 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 $ 7,3 8�7 §T2 $ -5��80 251 9,054,058 City Clerk General Fund $ 769,545 $ $ 645,144 $ 827,075 Department total $ 769,545 $ $ 645,144 $ 827,075 Finance General Fund $ 2,107,700 $ $ 1,402,479 $ 2,478,121 Department total $ 2,107 7_00 $ $ 1,402,479 2,478 121 City Attorney General Fund $ 1,080,954 $ $ 970,609 $ 1,075,957 Department total $ 1,080,954 $ $ 970,609 $ 1,075957 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 $ $ 4, $ 14,334 5_22 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 $ 6877,81.5_ $ 22,827 0_93 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 Departmenttotal $_14 172,584 $ $ 12 326_978 $_,_ 17 107 243 6/23 Arizona Auditor General Schedule F Official City/Town Budget Forms City of Apache Junction Expend itures/expenses by department Fiscal year 2026 Adopted Expenditure/ budgeted expense Actual Budgeted expenditures/ adjustments expenditures/ expenditurest 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 Departmenttotal $_3 956,020 $ $_3 210,015 $ 4,651 6_00 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, $ 1, 98,716 $ 1,723,739 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, $ $ _�_8,742 4Z_l $ 23 766 797 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 $ 37,069065 Fiscal Recovery Fund Contingency $ $ $ - $ 2.332,038 Department total $ $ $ $ 2,332 038 Total $ 120,987 3_42 $ $ 78,631,899 $ 138,656230 Includes actual expend itu res/expen ses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expend itures/expenses for the remainder of the fiscal year. 6/23 Arizona Auditor General Schedule F Official CitytTown 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 36T912 6123 Arizona Auditor General Schedule G Official CityrTowns Budget Forms City of Apache Junction, Arizona 300 E Superstition Boulevard Agenda Item Cover Sheet Apache Junction,AZ 85119 Agenda Item No.2. Piz File ID: 25-229 Sponsor: Anna McCray Agenda Date: 5/19/2025 Index: In Control: Special Meetinq of the Apache Junctio Presentation, discussion, public hearing, and consideration of approval of Resolution No. 25-17, declaring as a public record and adopting certain documents filed with the city clerk entitled "Fiscal Year 2025-2026 City of Apache Junction Classification and Compensation Plan" and "Fiscal Year 2025-2026 City of Apache Junction Recruit and Sworn Compensation Plan"; and declaring an emergency. City of Apache Junction,Arizona Page 1 Printed on 511512025 RESOLUTTON NO. 25-17 A RESOLUTION OF THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE JUNCTION, ARIZONA, DECLARING AS A PUBLIC RECORD AND ADOPTING CERTAIN DOCUMENTS FILED WITH THE CITY CLERK ENTITLED "FISCAL YEAR 2025-2026 CITY OF APACHE JUNCTION CLASSIFICATION AND COMPENSATION PLAN" AND "FISCAL YEAR 2025-2026 CITY OF APACHE JUNCTION RECRUIT AND SWORN COMPENSATION PLAN"; AND DECLARING AN EMERGENCY. WHEREAS, the most recent Classification and Compensation Plans were adopted on June 17, 2024, as amendments to the Fiscal Year 2024-2025 Classification and Compensation Plans for all classified employees of the City of Apache Junction; and WHEREAS, adoption of Classification and Compensation Plans retains these plans as part of the budget for Fiscal Year 2025- 2026; and WHEREAS, on May 19, 2025, the mayor and city council adopted the tentative budget for Fiscal Year 2025-2026; and WHEREAS, the adoption of the final budget for Fiscal Year 2025-2026 is scheduled on June 16, 2025, establishing funding for and the positions as set forth in the Fiscal Year 2025-2026 City of Apache Junction Classification and Compensation Plan and Fiscal Year 2025-2026 Compensation Plan and the Recruit and Sworn Classification and Compensation Plan. NOW, THEREFORE, BE IT RESOLVED by the mayor and city council of the City of Apache Junction, Arizona as follows : SECTION I DECLARING A PUBLIC RECORD The documents entitled "Fiscal Year 2025-2026 City of Apache Junction Classification and Compensation Plan" (Exhibit A) and "Fiscal Year 2025-2026 City of Apache Junction Recruit and Sworn Compensation Plan" (Exhibit B) , one paper copy and one electronic copy, each of which are on file in the Office of the City Clerk and made available for public use and inspection, are hereby declared to be public records . RESOLUTION NO. 25-17 PAGE 1 OF 2 SECTION II ADOPTION OF PLANS The documents entitled "Fiscal Year 2025-2026 City of Apache Junction Classification and Compensation Plan" (Exhibit A) and "Fiscal Year 2025-2026 City of Apache Junction Recruit and Sworn Classification and Compensation Plan" (Exhibit B) are hereby adopted, referred to, and made a part hereof as if fully set out in this resolution. SECTION III DECLARING AN EMERGENCY 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 DAY OF 2025 . SIGNED AND ATTESTED TO THIS DAY OF 2025 . WALTER "CHIP" WILSON Mayor ATTEST: Yvette "Evie" McKinney City Clerk APPROVED AS TO FORM: R. JOEL STERN City Attorney RESOLUTION NO. 25-17 PAGE 2 OF 2 FISCAL YEAR 2025-2026 CITY OF APACHE JUNCTION CLASSIFICATION AND COMPENSATION PLAN Title Department Grade MIN MID MAX Hourly MIN Hourly MID Hourly MAX FLSA Status Accountant Finance 26 $63,300.00 $75,243.00 $91,677.00 Exempt Accounting Manager Finance 35 $98,199.00 $116,727.00 $142,220.00 Exempt Administrative Assistant Various 19 $21.64 $25.71 $31.33 Non-Exempt Administrative Services Manager Public Works 28 $69,788.00 $82,956.00 $101,074.00 Exempt Animal Services Supervisor Public Safety 27 $66,465.00 $79,006.00 $96,260.00 Exempt Assistant Chief of Police Public Safety 42 $138,176.00 $164,247.00 $200,118.00 Exempt Assistant City Attorney/Prosecutor City Attorney 36 $103,109.00 $122,564.00 $149,332.00 Exempt Assistant City Manager City Manager 46 $167,953.00 $199,643.00 $243,246.00 Exempt Assistant Park Ranger Supervisor Parks and Recreation 23 $26.29 $31.26 $38.08 Non-Exempt Assistant to the City Manager City Manager 35 $98,199.00 $116,727.00 $142,220.00 Exempt Associate Planner Development Services 23 $54,680.00 $64,998.00 $79,194.00 Exempt Attorney I City Manager 35 $98,199.00 $116,727.00 $142,220.00 Exempt Audiovisual Specialist Library 16 $18.70 $22.23 $27.07 Non-Exempt Background Investigator/Accreditation Specialist Public Safety 21 $23.85 $28.35 $34.54 Non-Exempt Building and Safety Manager Development Services 35 $98,199.00 $116,727.00 $142,220.00 Exempt Building Inspector Development Services 23 $26.29 $31.26 $38.08 Non-Exempt Building Inspector/Plans Examiner Development Services 24 $27.62 $32.81 $40.00 Non-Exempt Business License Coordinator City Clerk 21 $23.85 $28.35 $34.54 Non-Exempt Capital Improvement Plan(CIP)Program Manager City Manager 33 $89,069.00 $105,875.00 $128,998.00 Exempt City Clerk City Clerk 42 $138,176.00 $164,247.00 $200,118.00 Exempt City Engineer Public Works 37 $108,264.00 $128,692.00 $156,798.00 Exempt Clerical Assistant/Kennel Assistant Public Safety 14 $16.96 $20.16 $24.56 Non-Exempt Code and Community Service Compliance Officer Development Services 22 $25.04 $29.77 $36.27 -Non-Exempt Code Compliance Manager Development Services 35 $98,199.00 $116,727.00 $142,220.00 Exempt Code Compliance Officer Development Services 21 $23.85 $28.35 $34.54 Non-Exempt Community Service Officer Public Safety 19 $21.64 $25.71 $31.33 Non-Exempt Controller Finance 31 $80,788.00 $96,031.00 $117,006.00 Exempt Court Administrator Court 33 $89,069.00 $105,875.00 $128,998.00 Exempt Court Clerk Court 16 $18.70 $22.23 $27.07 Non-Exempt Court Compliance Specialist Court 22 $25.04 $29.77 $36.27 Non-Exempt Court Security Coordinator Court 20 $22.72 $27.01 $32.91 Non-Exempt Crime Scene Technician Public Safety 22 $25.04 $29.77 $36.27 Non-Exempt Crime/Intelligence Analyst Public Safety 21 $23.85 $28.35 $34.54 Non-Exempt Deputy City Clerk City Clerk 29 $73,277.00 $87,104.00 $106,127.00 Exempt Deputy Development Services Director Development Services 38 $113,677.00 $135,126.00 $164,638.00 Exempt Deputy Finance Director Finance 38 $113,677.00 $135,126.00 $164,638.00 Exempt Deputy Public Works Director Public Works 38 $113,677.00 $135,126.00 $164,638.00 Exempt Detention Officer Public Safety 20 $22.72 $27.01 $32.91 Non-Exempt Detention Officer Recruit Public Safety 18 $20.61 $24.49 $29.84 Non-Exempt Detention Sergeant Public Safety 27 $66,465.00 $79,006.00 $96,260.00 Exempt Development Services Director Development Services 42 $138,176.00 $164,247.00 $200,118.00 Exempt Digital Communication Specialist Management Services-Mkt 27 $66,465.00 $79,006.00 $96,260.00 Exempt Director of Public Safety/Chief of Police Public Safety 44 $152,339.00 $181,082.00 $220,631.00 Exempt Revised:April 28,2025 FISCAL YEAR 2025-2026 CITY OF APACHE JUNCTION CLASSIFICATION AND COMPENSATION PLAN Title Department Grade MIN MID MAX Hourly MIN Hourly MID Hourly MAX FLSA Status Economic Development Director Management Services-ED 42 $138,176.00 $164,247.00 $200,118.00 Exempt Economic Development Specialist Management Services-ED 26 $63,300.00 $75,243.00 $91,677.00 Exempt Educator Library 22 $25.04 $29.77 $36.27 Non-Exempt Engineering Manager Development Services 35 $98,199.00 $116,727.00 $142,220.00 Exempt Engineering Technician Development Services 21 $23.85 $28.35 $34.54 Non-Exempt Executive Assistant to the Chief of Police Public Safety 23 $26.29 $31.26 $38.08 Non-Exempt Executive Assistant to the City Manager City Manager 23 $26.29 $31.26 $38.08 Non-Exempt Facilities Maintenance Manager Public Works 31 $80,788.00 $96,031.00 $117,006.00 Exempt Facilities Maintenance Supervisor Public Works 28 $69,788.00 $82,956.00 $101,074.00 Exempt Finance Director Finance 42 $138,176.00 $164,247.00 $200,118.00 Exempt Financial Services Technician Various 18 $20.61 $24.49 $29.84 Non-Exempt Fleet Services Supervisor Public Works 28 $69,788.00 $82,956.00 $101,074.00 Exempt Floodplain&Stormwater Coordinator Development Services 27 $66,465.00 $79,006.00 $96,260.00 Exempt GIS Administrator Management Services-GIS 29 $73,277.00 $87,104.00 $106,127.00 Exempt GIS Analyst Management Services-GIS 27 $66,465.00 $79,006.00 $96,260.00 Exempt GIS Specialist Management Services-GIS 24 $27.62 $32.81 $40.00 Non-Exempt GIS Technician Management Services-GIS 21 $23.85 $28.35 $34.54 Non-Exempt Grants Manager Development Services 35 $98,199.00 $116,727.00 $142,220.00 Exempt Grants Specialist Development Services 27 $66,465.00 $79,006.00 $96,260.00 Head Lifeguard Parks and Recreation 15 $17.81 $21.17 $25.16 Non-Exempt Human Resources Analyst Management Services-HR 27 $66,465.00 $79,006.00 $96,260.00 Exempt Human Resources Director Management Services-HR 42 $138,176.00 $164,247.00 $200,118.00 Exempt Human Resources Manager Management Services-HR 35 $98,199.00 $116,727.00 $142,220.00 Exempt Information Technology Director Management Services-IT 42 $138,176.00 $164,247.00 $200,118.00 Exempt Information Technology Support Supervisor Management Services-IT 26 $63,300.00 $75,243.00 $91,677.00 Exempt Information Technology Support Technician Management Services-IT 21 $23.85 $28.35 $34.54 Non-Exempt Intelligence Administrator Public Safety 26 $63,300.00 $75,243.00 $91,677.00 Exempt Intern Various 13 $16.14 $19.19 $23.39 Non-Exempt IT Project Manager Management Services-IT 30 $76,941.00 $91,459.00 $111,433.00 Exempt Kennel Assistant Public Safety 13 $16.14 $19.19 $23.39 Non-Exempt Lead Court Clerk Court 18 $20.61 $24.49 $29.84 Non-Exempt Lead Library Page Library 14 $16.96 $20.16 $24.56 Non-Exempt Legal Assistant City Attorney 20 $22.72 $27.01 $32.91 Non-Exempt Legal Research Assistant City Attorney 24 $27.62 $32.81 $40.00 Non-Exempt Librarian Library 27 $66,465.00 $79,006.00 $96,260.00 Exempt Library Assistant Library 16 $18.70 $22.23 $27.07 Non-Exempt Library Computer Assistant Library 13 $16.14 $19.19 $23.39 Non-Exempt Library Director Library 42 $138,176.00 $164,247.00 $200,118.00 Exempt Library Manager Library 30 $76,941.00 $91,459.00 $111,433.00 Exempt Library Page Library 13 $16.14 $19.19 $23.39 Non-Exempt Lifeguard Parks and Recreation 14 $16.96 $20.16 $24.56 Non-Exempt Maintenance Worker Parks and Recreation 17 $19.63 $23.33 $28.43 -Non-Exempt Management Analyst Various 27 $66,465.00 $79,006.00 $96,260.00 Exempt Revised:April 28,2025 FISCAL YEAR 2025-2026 CITY OF APACHE JUNCTION CLASSIFICATION AND COMPENSATION PLAN Title Department Grade MIN MID MAX Hourly MIN Hourly MID Hourly MAX FLSA Status Marketing and Communications Director Management Services-Mkt 42 $138,176.00 $164,247.00 $200,118.00 Exempt Mechanic Public Works 21 $23.85 $28.35 $34.54 Non-Exempt Mechanic Trainee Public Works 18 $20.61 $24.49 $29.84 Non-Exempt Office Support Specialist City Clerk 16 $18.70 $22.23 $27.07 -Non-Exempt Organizational Development Manager Management Services-HR 31 $80,788.00 $96,031.00 $117,006.00 Exempt Parks and Recreation Director Parks and Recreation 42 $138,176.00 $164,247.00 $200,118.00 Exempt Parks Maintenance Mechanic Assistant Parks and Recreation 16 $18.70 $22.23 $27.07 Non-Exempt Parks Maintenance Specialist Parks and Recreation 21 $23.85 $28.35 $34.54 Non-Exempt Parks Maintenance Supervisor Parks and Recreation 28 $69,788.00 $82,956.00 $101,074.00 Exempt Park Ranger Parks and Recreation 20 $22.72 $27.01 $32.91 Non-Exempt Parks Ranger Supervisor Parks and Recreation 28 $69,788.00 $82,956.00 $101,074.00 Exempt Parks Superintendent Parks and Recreation 33 $89,069.00 $105,875.00 $128,998.00 Exempt Payroll Specialist Finance 21 $23.85 $28.35 $34.54 Non-Exempt Permit Technician Development Services 18 $20.61 $24.49 $29.84 Non-Exempt Planner Development Services 26 $63,300.00 $75,243.00 $91,677.00 Exempt Police Records Clerk Public Safety 17 $19.63 $23.33 $28.43 Non-Exempt Police Records Specialist Public Safety 19 $21.64 $25.71 $31.33 Non-Exempt Police Records Supervisor Public Safety 27 $66,465.00 $79,006.00 $96,260.00 Exempt Police Telecommunications i��Ianager Public Safety 31 $80,788.00 $96,031.00 $117,006.00 Exempt Police Telecommunications Officer Public Safety 22 $25.04 $29.77 $36.27 Non-Exempt Police Telecommunications Shift Supervisor Public Safety 26 $30.44 $36.19 $44.09 Non-Exempt Police Telecommunications Specialist Public Safety 18 $20.61 $24.49 $29.84 Non-Exempt Principal Planne Development Services 31 $80,788.00 $96,031.00 $117,006.00 Exempt Procurement Administrator Finance 31 $80,788.00 $96,031.00 $117,006.00 Exempt Prod uction/Ma rketing&Communication Specialist Management Services-Mkt 28 $69,788.00 $82,956.00 $101,074.00 Exempt Project Engineer Various 31 $80,788.00 $96,031.00 $117,006.00 Exempt Property&Evidence Custodian Public Safety 19 $21.64 $25.71 $31.33 Non-Exempt Public Information Officer Management Services-Mkt 28 $69,788.00 $82,956.00 $101,074.00 Exempt Public Safety Public Information Officer Public Safety 28 $69,788.00 $82,956.00 $101,074.00 Exempt Public Works Director Public Works 42 $138,176.00 $164,247.00 $200,118.00 Exempt Public Works Engineering Inspector Public Works 23 $26.29 $31.26 $38.08 Non-Exempt Public Works Maintenance Specialist Public Works 21 $23.85 $28.35 $34.54 Non-Exempt Public Works Maintenance Worker Public Works 17 $19.63 $23.33 $28.43 -Non-Exempt Public Works Street/Construction Supervisor Public Works 28 $69,788.00 $82,956.00 $101,074.00 Exempt Public Works Superintendent Public Works 33 $89,069.00 $105,875.00 $128,998.00 Exempt Records Coordinator City Clerk 26 $63,300.00 $75,243.00 $91,677.00 Exempt Recreation Assistant Parks and Recreation 20 $22.72 $27.01 $32.91 Non-Exempt Recreation Coordinator Parks and Recreation 26 $63,300.00 $75,243.00 $91,677.00 Exempt Recreation Facilities Manager Parks and Recreation 28 $69,788.00 $82,956.00 $101,074.00 Exempt Recreation Leader Parks and Recreation 13 $16.14 $19.19 $23.39 Non-Exempt Recreation Superintendent Parks and Recreation 33 $89,069.00 $105,875.00 $128,998.00 Exempt Risk and Safety Manager City Manager 35 $98,199.00 $116,727.00 $142,220.00 Exempt Security Worker Library 13 $16.14 $19.19 $23.39 Non-Exempt Revised:April 28,2025 FISCAL YEAR 2025-2026 CITY OF APACHE JUNCTION CLASSIFICATION AND COMPENSATION PLAN Title Department Grade MIN MID MAX Hourly MIN Hourly MID Hourly MAX FLSA Status Senior Accountant Finance 27 $66,465.00 $79,006.00 $96,260.00 Exempt Senior Administrative Assistant Various 21 $23.85 $28.35 $34.54 Non-Exempt Senior Code Compliance Officer Development Services 23 $26.29 $31.26 $38.08 Non-Exempt Senior Court Clerk Court 19 $21.64 $25.71 $31.33 Non-Exempt Senior Economic Development Specialist Management Services-ED 28 $69,788.00 $82,956.00 $101,074.00 Exempt Senior Facilities Maintenance Technician Public Works 20 $22.72 $27.01 $32.91 Non-Exempt Senior Human Resources Analyst Management Services-HR 29 $73,277.00 $87,104.00 $106,127.00 Exempt Senior Information Technology Support Technician Management Services-IT 23 $26.29 $31.26 $38.08 Non-Exempt Senior Kennel Assistant Public Safety 15 $17.81 $21.17 $25.79 Non-Exempt Senior Legal Assistant City Attorney 22 $25.04 $29.77 $36.27 Non-Exempt Senior Library Assistant Library 17 $19.63 $23.33 $28.43 Non-Exempt Senior Lifeguard Parks and Recreation 16 $18.70 $22.23 $27.07 -Non-Exempt Senior Mechanic Public Works 23 $26.29 $31.26 $38.08 Non-Exempt Senior Network Engineer Management Services-IT 30 $76,941.00 $91,459.00 $111,433.00 Exempt Senior Parks Maintenance Worker Parks and Recreation 19 $21.64 $25.71 $31.33 Non-Exempt Senior Permit Technician Development Services 21 $23.85 $28.35 $34.54 Non-Exempt Senior Planner Development Services 29 $73,277.00 $87,104.00 $106,127.00 Exempt Senior Plans Examiner Development Services 27 $66,465.00 $79,006.00 $96,260.00 Exempt Senior Police Records Clerk Public Safety 20 $22.72 $27.01 $32.91 -Non-Exempt Senior Project Engineer Public Works 33 $89,069.00 $105,875.00 $128,998.00 Exempt Senior Public Works Maintenance Worker Public Works 19 $21.64 $25.71 $31.33 Non-Exempt Senior Recreation Leader Parks and Recreation 15 $17.81 $21.17 $25.79 Non-Exempt Senior Systems Administrator Management Services-IT 30 $76,941.00 $91,459.00 $111,433.00 Exempt Senior Traffic Signal and Lighting Technician Public Works 21 $23.85 $28.35 $34.54 Non-Exempt Street Crew Leader Public Works 23 $26.29 $31.26 $38.08 Non-Exempt Supervisor-Library Assistant Library 23 $26.29 $31.26 $38.08 Exempt System Administrator Public Safety 28 $69,788.00 $82,956.00 $101,074.00 Exempt Tax and Finanical Analyst Finance 25 $60,286.00 $71,660.00 $87,312.00 Exempt Traffic Engineer Public Works 33 $89,069.00 $105,875.00 $128,998.00 Exempt Traffic Signal and Lighting Technician Public Works 19 $21.64 $25.71 $31.33 -Non-Exempt IVictim Advocate I Public Safety 21 $23.85 $28.35 1 $34.54 Non-Exe�m�pt lWater Safety Instructor Parks and Recreation 14 $16.96 $20.16 1 $24.56 INon-Exempt Revised:April 28,2025 Fiscal Year 2025-2026 City of Apache Junction Recruit and Sworn Classification and Compensation Plan Title Department Grade Annual Min Annual Mid Annual Max Hourly Min Hourly Mid Hourly Max FLSA Status Commander Public Safety 6 138,507.20 149,809.39 162,033.83 Exempt Lieutenant Public Safety 5 56.92 61.56 66.59 Non-Exempt Sergeant Public Safety 4 49.12 52.99 56.86 Non-Exempt— Police Officer Public Safety 1 2 1 1 1 1 31.671 40.421 49.121 Non-Exempt Police Recruit Public Safety 1 1 1 30.091 n/al n/al Non-Exempt Exhibit B City of Apache Junction, Arizona 300 E Superstition Boulevard 0 Agenda Item Cover Sheet Apache Junction,AZ Z 85119 Agenda Item No. 3. #12 File ID: 25-227 Sponsor: Matt Busby Agenda Date: 5/19/2025 Index: In Control: Special Meetinq of the Apache Junctio Presentation, discussion, and consideration of approval of the City of Apache Junction's Public Safety Personnel Retirement System (PSPRS) Pension Funding Policy. City of Apache Junction,Arizona Page 1 Printed on 511512025 City of Apache Junction Public Safety Personnel Retirement System Pension Funding Policy The intent of this policy is to clearly communicate the Council's pension funding objectives and its commitment to our employees and the sound financial management of the City and to comply with Arizona Revised Statutes Section 38-863.01. Public SafetV Personnel Retirement SVstem (PSPRS) PSPRS is administered as an agent multiple-employer pension plan. Each agency participating in the plan has an individual trust fund reflecting that agencies' own funded ratio, contribution rate and annual actuarial valuation. The City's police employees who are regularly assigned hazardous duty participate in the Public Safety Personnel Retirement System (PSPRS). Council formally accepts the assets, liabilities, and current funding ratio of the City's PSPRS trust funds from the June 30, 2024, actuarial valuation, which are detailed below: Actuarial Unfunded Valuation of Actuarial Accrued Actuarial Accrued Assets Liability Liability Funded Ratio Trust Fund (AVA) (AAL) (AAL-AVA) (AVA/AAL) Apache Junction Police $50,801,110 $55,952,194 $5,151,084 90.8% PSPRS Funding Goal The City will try to maintain a zero Unfunded Actuarial Liability. The estimated annual debt service is approximately $2.6 million dollars through June 2038. Council established this goal for the following reasons: . The fluctuating cost of an unfunded actuarial accrued liability (UAAL) causes strain on the City's budget, affecting our ability to provide services 0 A fully funded pension is the best way to achieve taxpayer and member intergenerational equity Council has taken the following actions to achieve this goal: . Maintain annual required contribution (ARC) payment from operating revenues — Council is committed to maintaining the full ARC payment (normal cost and UAAL amortization) from operating funds. . Create and maintain a PSPRS Pension Liability reserve, equal to 10% of the outstanding debt service of the pension obligation bonds, to be used to maintain 100% funding of Actuarial Accrued Liability. Dedicated revenue—The provisions of City Ordinance No. 1418 continued a tax rate effective September 2, 2016 of 0.2% to be used for mandatory payments to the Public Safety Personnel Retirement System and unfunded liability related to this system. This ordinance sunsets on September 1, 2026. Ordinance No. 1562 adopted on January 25, 2025, is a continuation of the 0.2%transaction privilege license tax dedicated to Public Safety Personnel Retirement System. This ordinance sunsets on September 1, 2036. Based on these pension funding policy decisions by Council, the City PSPRS plans are expected to maintain the goal of 100% funding. .57)1 CITY COUNCIL MEETING ROLL CALL Datc- — CI I PS Work Stu 6 �d Regular Special S.-�DqAE:1: S1.701 E:I,'SR S:T0kqrE-.7-,(J0 CITY COUNCIL: Present Ab/excu Present Ab/excu Present Ab/excu MAYOR WILSON VICE MAYOR SCHROEDER COUNCILMEMBER CROSS COUNCILMEMBER HECK COUNCILMEMBER JOHNSON COUNCILMEMBER NESSER COUNCILMEMBER SOLLER V TOTAL A107� CITY STAFF: Present Ab/excu Present Ab/excu Present Ab/excu City Manager Bryant Powell V,1 Assistant City Manager Matt Busby Econ Director Ryan Kaup Mrkt Comm Director Kayla Fulmer Management Analyst Rob Wisler Management Analyst Eli Richardson City Clerk Evie McKinney Deputy City Clerk Amy Greening City Attorney Joel Stern Public Safety Director Michael Pooley Public Safety Assistant JohnnyJohn Dev Services Director Rudy Esquivias V-I^ Dev Sery Deputy Dir Sidney Urias Building&Safety Mgr Adrian Alegria Senior Planner Kelsey Schattnik Planner Erica Hernandez Planner Nick Leftwich P/ Water District Director Mike Loggins PW Director Ted Wolff City Engineer Emile Schmid PW Project Engineer Raquel Schatz Municipal Judge Thomas McDermott Finance Director Angelie Hawley Vol' Library Director Pam Harrison Park& Rec Director Liz-Langenbach HR Director Anna McCray IT Director Doug Wirthgen S:\Templatjs,& Forms\Roll Call - City Council -Attenclance.clocx 1 0 AA City Council VOTE - ROLL CALL ITEM # MEETING OF MOTION BY: SECONDED BY: NOTES:- "0 Qo OJ of A��n o ?,A YES NO ABSTAINED CITY COUNCIL: VICE MAYOR SCHROEDER COUNCILMEMBER NESSER COUNCILMEMBER HECK COUNCILMEMBER SOLLER COUNCILMEMBERJOHNSON COUNCILMEMBER CROSS MAYOR WILSON TOTAL UNANIMOUS IN FAVOR OPPOSED ABSTAINED TOTAL SHEET 5 S:/5—Templates&Forms/Vote Call—City Council City Council VOTE - ROLL CALL ITEM # MEETING OF MOTION BY: oby\SI-n SECONDED BY: �a�er �LA+i,]) d- C�b rn Vj!^ NOTES: L m Plan PLem-u J'tAA-)rn PLefn Fv z-,C;j2" YES NO ABSTAINED CITY COUNCIL COUNCILMEMBER SOLLER VICEMAYOR SCHROEDER COUNCILMEMBER NESSER vl� COLINCILMEMBER CROSS COUNCILMEMBER HECK COUNCILMEMBER JOHNSON MAYOR WILSON TOTAL UNANIMOUS IN FAVOR OPPOSED ABSTAINED TOTAL SHEET 6 S:/5—Templates&Forms/Vote Call—City Council City Council VOTE - ROLL CALL ITEM # Z5 - I-L-) MEETINGO, .dt� ��W'Jo MOTION BY: SECONDED BY: Ng-s�;4� NOTES: PSPV-S- Pe(wky) YES NO ABSTA-INED CITY COUNCIL: COUNCILMEMBER CROSS COUNCILMEMBER SOLLER COUNCILMEMBER HECK COUNCILMEMBER JOHNSON VICE MAYOR SCHROEDER COUNCILMEMBER NESSER MAYOR WILSON TOTAL UNANIMOUS IN FAVOR OPPOSED ABSTAINED TOTAL SHEET 4 S:/5—Templates&Forms/Vote Call—City Council