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AGENDA
ORO VALLEY TOWN COUNCIL
BUDGET STUDY SESSION
May 5, 2025
ORO VALLEY COUNCIL CHAMBERS
11000 N. LA CAÑADA DRIVE
BUDGET STUDY SESSION AT OR AFTER 6:00 PM
CALL TO ORDER
ROLL CALL
BUDGET STUDY SESSION AGENDA
1.PRESENTATION AND DISCUSSION OF THE FY 25/26 TOWN MANAGER'S RECOMMENDED
BUDGET
ADJOURNMENT
POSTED: 5/2/25 at 11:00 a.m. by sa
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Thank you for your cooperation.
CC-5991 1.
Town Council Budget Study Session
Meeting Date:05/05/2025
Submitted By:Mike Standish, Town Clerk's Office
Department:Finance
Information
SUBJECT:
PRESENTATION AND DISCUSSION OF THE FY 25/26 TOWN MANAGER'S RECOMMENDED BUDGET
EXECUTIVE SUMMARY:
N/A
FISCAL IMPACT:
N/A
Attachments
FY 25/26 TMRB
Staff Presentation
RECOMMENDED
BUDGET
TOWN MANAGER’S
FY 2025/26
Town of Oro Valley
Town Manager’s Recommended
Fiscal Year 2025/26 Budget
Table of Contents
Financial Overview
Budget Message ................................................................. i
Estimated Fund Balance Report ................................... 1
Fund Balances ..................................................................... 2
Expenditure Schedule by Fund ..................................... 3
Budget Summary by Fund
General Fund ................................................................. 4
Community Center Fund ........................................... 5
Highway Fund ............................................................... 6
Seizures & Forfeitures ................................................ 7
Municipal Debt Service Fund .................................. 8
Capital Fund ................................................................... 9
Grants & Contributions Fund ................................... 10
Townwide Roadway Development
Impact Fee Fund ...................................................... 11
PAG/RTA Fund .............................................................. 12
Parks & Recreation Impact Fee Fund ................... 13
Police Impact Fee Fund ............................................. 14
Recreation In Lieu Fee Fund .................................... 15
Benefit Self Insurance Fund ..................................... 16
Water Utility Fund ........................................................ 17
Water Resource and System
Development Impact Fee Fund ......................... 18
Stormwater Utility Fund ............................................ 19
Revenue Summary ............................................................ 20
Revenue Schedule by Fund ........................................... 21
Capital Expenditures by Fund ........................................ 28
Non-Departmental Expenditures ................................. 30
Summary of FTE Changes ............................................... 31
Operating Expenditures
Clerk ....................................................................................... 32
Community and Economic Development ............... 33
Council .................................................................................. 39
Court ...................................................................................... 40
Finance .................................................................................. 41
Human Resources ............................................................. 42
Information Technology ................................................ 43
Legal ....................................................................................... 44
Town Manager’s Office .................................................. 45
Parks and Recreation ....................................................... 48
Police ..................................................................................... 54
Public Works ....................................................................... 55
Water Utility ........................................................................ 62
Debt
Debt Service ......................................................................... 67
Transfers
Interfund Transfers ........................................................... 73
Capital Improvement Program (CIP)
Capital Improvement Program Overview ................. 74
10-Year Proposed CIP ...................................................... 77
CIP Project Descriptions .................................................. 86
i
April 28, 2025
I am proud to present the Town of Oro Valley balanced budget for Fiscal Year 2025/2026 (FY 25/26). This
budget totals $147.1 million, representing a decrease of $3.7 million, or 2.5 percent less than the adopted FY
24/25 budget of $150.8 million. The General Fund budget totals $53.9 million, a 1.5% increase from the FY
24/25 budget of $53.1 million. Town Council Strategic Plan priorities are reflected in the recommended budget
for FY 25/26. The budget process involves the prudent allocation of resources across Town operations to
improve the high service levels Oro Valley residents expect in order to live, work, play and prosper in our
community.
The proposed budget reflects a strategy of fiscal conservatism in the face of anticipated financial headwinds.
Driven by reductions in state revenue, slowing development, stagnant sales tax growth, and a five-year
forecast indicating potential financial difficulties, the budget prioritizes maintaining core services while
implementing significant cost-saving measures. Despite unavoidable increases in areas like utilities and debt
service related to essential water infrastructure projects, the overall strategy aims to mitigate the impact of
declining revenue and ensure long-term financial stability.
Total Town-wide budget appropriation of $147,146,661, this is a $3,688,592 or 2.5% decrease from the FY
24/25 adopted budget.
Personnel
FTEs
A slight decrease in overall Full-Time Equivalent (FTE) personnel, with only one new police officer position
and several reclassifications, including part-time to full-time transitions in Transit and Police, offset by the
elimination of two temporary project manager roles.
Overall decrease of 1.42 FTEs
Only one new FTE - Police Officer
Elimination of two temporary CIP Project Manager positions
Reclassifications of part-time to full-time in Transit, Police
Various reclassifications (no impact on total FTEs)
Personnel Expenditures
Personnel expenditures are projected to grow modestly, factoring in police step increases and a 3% pay
increase, while anticipating savings from retirements and turnover, as well as reduced medical insurance
enrollment.
General Fund personnel increase of 0.6%, Town-wide increase of 0.8%
ii
Assuming police steps and 3% pay increase
Seeing retirements and turnover in FY 24/25, resulting in projected savings for the FY 25/26
recommended budget
Decrease in medical insurance enrollment. More employees opting for high-deductible plan over
PPO.
O&M
Operation and Maintenance (O&M) spending largely held flat, with General Fund increases driven by
unavoidable utility, insurance, and vehicle replacement reserve costs, balanced against reductions in areas
like professional services and travel; other increases are tied to revenue-generating programs and
inflationary pressures.
Departments instructed to keep O&M flat to FY 24/25. Many departments reduced O&M.
General Fund increase in O&M of 2.5%, Water increase of 3.2%
The Community Center Fund experienced an increase of $734,895 (12.2%) in O&M expenses,
primarily due to the following:
o $306,485 increase in golf contractor operating costs
o $176,000 allocated for minor assets, including:
$60,000 for utility vehicles
$45,000 for mower awnings
$30,000 for fence repair
$16,000 for replacement pool chlorinators
$10,000 for new furniture in the golf entryway
$18,000 for facility fitness equipment and other minor items
o $78,000 increase in credit card fees (on customer payments)
o $58,500 increase in janitorial and sanitation supplies
o $57,000 increase in building repair and maintenance costs
o $8,000 increase for termite treatments
o $5,000 increase for tennis and pickleball court washing
General Fund O&M - Largest Reductions:
o Outside professional services decreased by $120,000
o Minor assets and equipment decreased by $74,000
o Travel and training expenses decreased by $68,000
o Gasoline costs decreased by $62,000
General Fund O&M - Largest Increases (Largely Unavoidable):
o Utilities increased by $185,000
o Insurance costs increased by $99,000
o Vehicle replacement reserves increased by $95,000
iii
o Other increases are related to programs with associated revenues (parks programs, golf
contractor, credit card fees)
o Other increases are from cost inflation in software licenses and subscriptions, supplies,
telecommunications.
Capital
Capital project expenditures are substantially reduced in FY 25/26 following significant FY 24/25 projects,
including the elevator upgrade, Town Court expansion and various water infrastructure improvements.
Capital Fund reduction in capital of $2.9 million or 31%, Town wide reduction of $7.1 million
Major CIP projects include Northwest Recharge, Recovery and Delivery System (NWRRDS) $24.7
million, vehicle replacements $3.3 million (offset with grant funding of $937,000), pavement
preservation $3.1 million, pond at Vistoso Nature Preserve $2 million, Community Center parking lot
resurface $950,000, completion of Town Court building expansion $800,000
Water system projects continue to be a large part of total capital representing about 59% of the
recommended CIP budget for FY 25/26. The NWRRDS project is expected to be completed in FY
25/26.
Debt Service
The issuance of $17.09 million in debt for Water infrastructure projects ($6.08 million bonds, $11.01
million WIFA loan) will increase debt service in the Water funds by $1.2 million in FY 25/26.
FY 25/26 Town Wide Operating Expenditures (Public Works includes Water)
iv
Parks & Rec. Change $1,094,637
Parks & Rec General Fund $ 271,515
Personnel 74,060
O&M 197,455
Natural gas & electricity 109,000
Water & sewage 54,985
Contract personnel services 30,000
Special events 26,400
Minor Assets 25,000
Net miscellaneous operating 15,960
Travel & training (6,890)
Building repair & maintenance (27,000)
Outside professional services (30,000)
Parks & Rec Community Center Fund $ 823,122
Personnel 88,227
O&M 734,895
Golf contractor 368,845
Outside professional services 103,550
Building repair & maintenance 57,000
Minor assets/equipment 163,500
Field supplies 41,500
Property tax 500
v
CONCLUSION
This Recommended Budget document is a direct reflection of the efforts and many hours contributed by staff
from all Town departments, as well as input from the Town Council and residents. There was significant cross-
departmental collaboration that occurred to work towards building a Recommended Budget that strives to
meet community and organizational needs, while also bearing in mind the resource challenges we face. It is
this exceptional collaboration and effort from our staff and the support of our Executive Leadership Team that
have assisted me in putting together a Recommended Budget that hopefully reflects the desires and
expectations of the Town Council and Oro Valley community. I especially want to recognize my budget team
for their extraordinary work and countless hours in preparing the budget: Senior Budget Analyst Christopher
Hutchison, Deputy Finance Director Wendy Gomez, Chief Financial Officer David Gephart, Deputy Town
Manager Chris Cornelison and Assistant to the Town Manager Karl Shaddock.
Respectfully submitted,
Jeff Wilkins
Town Manager
Beginning Fund Balance Revenue TransfersIn Personnel O&M Capital Debt Service Contingency Total Budget Appropriation TransfersOut Ending Fund Balance General Fund18,933,292 57,373,584 - 36,726,168 14,951,551 211,000 - 2,000,000 53,888,719 7,288,279 17,129,877 Special Revenue FundsCommunity Center Fund2,825,030 11,192,213 - 1,310,810 6,738,334 2,748,700 229,060 500,000 11,526,904 1,716,268 1,274,070 Highway Fund1,421,774 4,623,169 2,000,000 1,359,886 1,317,935 4,790,000 - 200,000 7,667,821 - 577,122 Seizures & Forfeitures 342,860 40,000 - - 100,000 - - 282,860 382,860 - 282,860 Debt Service Fund91,502 126,504 3,918,566 - 10,000 - 4,013,070 100,000 4,123,070 - 113,502 Capital Project FundsCapital Fund16,868,939 1,538,926 5,000,000 - - 6,417,864 - 2,000,000 8,417,864 2,234,200 14,755,801 Grants & Contributions17,815 1,689,950 361,950 - 771,500 1,171,000 - 100,000 2,042,500 - 127,215 TWDIF Fund3,225,739 588,915 - - 4,287 746,945 - 300,000 1,051,232 - 3,063,422 PAG/RTA Fund447,141 79,156 - - 80,000 75,000 - 120,000 275,000 - 371,297 Parks & Rec Impact Fee Fund 393,909 382,897 - - 2,001 - - 185,000 187,001 - 774,805 Police Impact Fee Fund164,209 107,596 - - 572 - - 50,000 50,572 38,765 232,468 Rec In Lieu Fee Fund18,776 800 - - - - - 18,216 18,216 - 19,576 Internal Service FundsBenefit Self Insurance Fund 3,412,422 4,673,870 - - 4,673,870 - - 500,000 5,173,870 - 3,412,422 Enterprise FundsWater Utility Fund10,253,871 22,088,000 - 4,028,142 11,551,775 2,175,000 3,890,977 500,000 22,145,894 9,883,004 812,973 WRSDIF Fund16,623,156 1,112,782 9,880,000 - 181,144 25,964,494 804,494 500,000 27,450,132 - 665,806 Stormwater Utility Fund1,211,645 1,786,200 - 1,017,251 444,755 1,033,000 - 250,000 2,745,006 - 502,839 76,252,079 107,404,562 21,160,516 44,442,257 40,827,724 45,333,003 8,937,601 7,606,076 147,146,661 21,160,516 44,116,056 Total Budget Appropriation Fund Balance ReportFY 2025/26 RECOMMENDED BUDGET1 - Per Town budgetary and financial policy 1-1-4.0, the budget shall include contingency appropriation to provide for unanticipated increases in service delivery costs, emergencies, and needs that may arise through the fiscal year. The contingency appropriation, except Seizures and Forfeitures Funds, may only be expended upon Town Council approval. 2 - The total budget appropriation excludes transfers out and does not include non-cash outlays for depreciation or amortization. $147,146,661SOURCESUSES 3 - The ending fund balance excludes contingency reserves. 1232Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget1
Special Capital Internal
General Revenue Project Service Debt Service
Fund Funds Water Stormwater Funds Funds Fund Total
Beginning Fund Balance 18,933,292$ 4,589,664$ 26,877,027$ 1,211,645$ 21,136,528$ 3,412,422$ 91,502$ 76,252,079$
Revenues
Taxes 28,497,187$ 3,972,920$ -$ -$-$ -$ -$ 32,470,106$
Licenses and Permits 2,116,123 30,000 - -- - - 2,146,123
Fines 68,680 - - -- - - 68,680
Water Sales - - 18,511,000 -- - - 18,511,000
Charges for Services 3,015,068 7,159,243 3,457,000 1,527,000 35,156 - - 15,193,467
State Shared Revenue 20,041,513 4,491,669 - -- - - 24,533,182
Intergovernmental 2,320,362 - - -- - - 2,320,362
Grants 466,851 - - 239,200 1,152,950 - 14,504 1,873,505
Seizures & Forfeitures - 20,000 - -- - - 20,000
Impact Fees - -937,782 -958,408 - - 1,896,190
Interest Income 637,500 141,500 275,000 20,000 611,800 - 32,000 1,717,800
Miscellaneous 210,300 40,050 20,000 -1,629,926 4,673,870 80,000 6,654,146
Total Revenues 57,373,584 15,855,382 23,200,782 1,786,200 4,388,240 4,673,870 126,504 107,404,562
Transfers In - 2,000,000 9,880,000 -5,361,950 - 3,918,566 21,160,516
Total Sources 57,373,584$ 17,855,382$ 33,080,782$ 1,786,200$ 9,750,190$ 4,673,870$ 4,045,070$ 128,565,078$
Expenditures
Town Council 216,158$ -$ -$ -$-$ -$ -$ 216,158$
Town Manager's Office 1,758,846 - - -- - - 1,758,846
Clerk 460,959 - - -- - - 460,959
Human Resources 748,324 - - -- - - 748,324
Finance 894,727 - - -- - - 894,727
Information Technology 6,043,216 - - -- - - 6,043,216
Legal 1,203,959 - - -- - - 1,203,959
Town Court 1,088,980 - - -- - - 1,088,980
Non-Departmental 2,960,504 - - -656,860 4,673,870 10,000 8,301,234
Capital Projects 138,000 7,638,700 28,139,494 983,000 2,897,967 - - 39,797,161
Comm. & Economic Dev. 4,308,694 - - -- - - 4,308,694
Parks and Recreation 4,984,011 8,049,144 - -2,263,542 - - 15,296,697
Police 20,503,583 100,000 - -665,250 - - 21,268,833
Public Works 6,578,758 2,577,821 - 1,512,006 2,785,550 - - 13,454,135
Water Utility - - 15,761,061 -- - - 15,761,061
Debt Service - 229,060 4,695,471 -- - 4,013,070 8,937,601
Contingency Reserve 2,000,000 982,860 1,000,000 250,000 2,773,216 500,000 100,000 7,606,076
Total Budget 53,888,719$ 19,577,585$ 49,596,026$ 2,745,006$ 12,042,385$ 5,173,870$ 4,123,070$ 147,146,661$
Transfers Out 7,288,279 1,716,268 9,883,004 -2,272,965 - - 21,160,516
Total Uses 61,176,998 21,293,853 59,479,030 2,745,006 14,315,350 5,173,870 4,123,070 168,307,177
Sources Over/(Under) Uses (3,803,414) (3,438,471) (26,398,248) (958,806) (4,565,160) (500,000) (78,000) (39,742,100)
Ending Fund Balance 15,129,877$ 1,151,192$ 478,779$ 252,839$ 16,571,368$ 2,912,422$ 13,502$ 36,509,980$
Ending Fund Balance 17,129,877$ 2,134,052$ 1,478,779$ 502,839$ 19,344,584$ 3,412,422$ 113,502$ 44,116,056$
(1)Includes use of contingency reserves
(2)Does not include use of contingency reserves
Fund Balances
Enterprise Funds
(1)
(2)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 2
FY 2023 FY 2024 FY 2025 FY 2026 %
Fund/Department Actual Actual Budget Budget to Budget
General Fund
Clerk 428,729 403,496 564,954 460,959 -18.4%
Community & Economic Development 3,148,683 3,548,853 4,289,037 4,308,694 0.5%
Council 197,987 184,698 241,102 216,158 -10.3%
Finance 888,629 825,859 867,767 894,727 3.1%
Non Departmental 3,173,309 4,635,814 3,048,603 3,098,504 1.6%
Human Resources 545,050 632,584 764,005 748,324 -2.1%
Information Technology 4,513,489 5,117,021 6,022,838 6,043,216 0.3%
Legal 1,030,534 1,071,067 1,175,969 1,203,959 2.4%
Parks and Recreation 3,858,974 4,464,202 4,782,096 4,984,011 4.2%
Police 19,768,568 20,170,048 20,220,736 20,503,583 1.4%
Public Works 5,889,330 6,535,148 6,944,467 6,578,758 -5.3%
Town Court 965,089 985,129 1,123,551 1,088,980 -3.1%
Town Manager's Office 1,354,290 1,596,585 1,742,926 1,758,846 0.9%
Subtotal 45,762,660 50,170,505 51,788,051 51,888,719 0.2%
Special Revenue Funds
Community Center Fund 8,336,242 8,964,043 9,231,683 11,026,904 19.4%
Highway User Revenue Fund 4,662,246 6,215,406 8,096,303 7,467,821 -7.8%
Seizures & Forfeitures Funds 61,953 44,983 100,000 100,000 0.0%
Subtotal 13,060,441 15,224,433 17,427,986 18,594,725 6.7%
Debt Service Funds
Municipal Debt Service Fund 4,037,583 4,037,583 4,030,354 4,023,070 -0.2%
Subtotal 4,037,583 4,037,583 4,030,354 4,023,070 -0.2%
Capital Project Funds
Capital Fund 19,047,284 18,579,704 9,327,757 6,417,864 -31.2%
Grants & Contributions Fund 2,286,422 2,155,712 6,685,100 1,942,500 0.0%
Roadway Impact Fee Fund 4,175 1,157 100,000 751,232 651.2%
PAG/RTA Fund 700,195 471,950 50,000 155,000 210.0%
Parks and Recreation Impact Fee Fund 1,948 600,540 - 2,001 100.0%
Police Impact Fee Fund 557 154 - 572 100.0%
Subtotal 22,040,581 21,809,218 16,162,857 9,269,169 -42.7%
Enterprise Funds
Water Utility 14,932,772 14,311,300 20,367,610 21,645,894 6.3%
Water Resources Dev. Impact Fee 2,946,082 11,226,516 26,703,135 26,950,132 0.9%
Stormwater Utility 1,771,621 1,487,716 2,179,604 2,495,006 14.5%
Subtotal 19,650,474 27,025,532 49,250,349 51,091,032 3.7%
Internal Service Funds
Benefit Self Insurance 4,526,575 3,747,088 4,746,753 4,673,870 -1.5%
Subtotal 4,526,575 3,747,088 4,746,753 4,673,870 -1.5%
Total Expenditures - All Funds 109,078,314$ 122,014,357$ 143,406,350$ 139,540,585$ -2.7%
Note: Does not include depreciation, amortization, interfund transfers or contingency amounts
Expenditure Schedule by Fund
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 3
Fiscal Year 2025/26
General Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Local Taxes 28,708,825 26,902,686 28,497,187 (211,638) -0.7%
Licenses and Permits 1,673,022 1,641,750 2,116,123 443,101 26.5%
Federal Grants 509,415 498,171 375,000 (134,415) -26.4%
State Grants 150,567 74,566 91,851 (58,716) -39.0%
State Shared Revenues 20,432,937 20,556,368 20,041,513 (391,424) -1.9%
Intergovernmental 1,981,555 2,141,306 2,320,362 338,807 17.1%
Charges for Services 2,966,467 3,059,420 3,015,068 48,601 1.6%
Fines 55,000 68,000 68,680 13,680 24.9%
Interest Income 400,000 750,000 637,500 237,500 59.4%
Miscellaneous 229,000 717,680 210,300 (18,700) -8.2%
Total 57,106,788$ 56,409,947$ 57,373,584$ 266,796$ 0.5%
Expenditures and Other Uses
Personnel 36,516,772 35,507,892 36,726,168 209,396 0.6%
Operations & Maintenance 14,590,879 14,380,325 14,951,551 360,672 2.5%
Capital Outlay 680,400 516,600 211,000 (469,400) -69.0%
Transfer to Capital Fund 7,139,787 7,139,787 5,000,000 (2,139,787) -30.0%
Transfer to Grants Fund 125,375 125,375 127,750 2,375 1.9%
Transfer to Debt Service Fund 2,138,179 1,888,179 2,160,529 22,350 1.0%
Total 61,191,392$ 59,558,158$ 59,176,998$ (2,014,394)$ -3.3%
Increase/(Decrease) (4,084,604)$ (3,148,211)$ (1,803,414)$
Beginning Fund Balance 18,933,292
Ending Fund Balance 17,129,877
Reserve (30% of Expenditures)15,566,616
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 4
Fiscal Year 2025/26
Community Center Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Local Sales Tax 3,879,440 3,859,524 3,972,920 93,480 2.4%
Charges for Services 6,626,727 7,153,710 7,159,243 532,516 8.0%
Interest Income 16,682 7,000 22,500 5,818 34.9%
Miscellaneous 162,550 164,862 37,550 (125,000) -76.9%
Total 10,685,399$ 11,185,096$ 11,192,213$ 506,813$ 4.7%
Expenditures and Other Uses
Personnel 1,222,583 1,217,540 1,310,810 88,227 7.2%
Operations & Maintenance 6,003,439 5,621,074 6,738,334 734,895 12.2%
Debt Service 213,161 210,684 229,060 15,899 7.5%
Capital Outlay 1,792,500 1,408,737 2,748,700 956,200 53.3%
Transfer to Debt Service Fund 1,717,149 1,717,149 1,716,268 (881) -0.1%
Total 10,948,832$ 10,175,184$ 12,743,172$ 1,794,340$ 16.4%
Increase/(Decrease)(263,433)$ 1,009,912$ (1,550,959)$
Beginning Fund Balance 2,825,030$
Ending Fund Balance 1,274,070$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 5
Fiscal Year 2025/26
Highway Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Licenses and Permits 25,000 37,000 30,000 5,000 20.0%
State Shared Revenues 4,283,146 4,288,907 4,491,669 208,523 4.9%
Interest Income 150,000 100,000 99,000 (51,000) -34.0%
Miscellaneous 3,000 3,231 2,500 (500) -16.7%
Transfer from Capital Fund 4,000,000 4,000,000 2,000,000 (2,000,000) -50.0%
Total 8,461,146$ 8,429,138$ 6,623,169$ (1,837,977)$ -21.7%
Expenditures and Other Uses
Personnel 1,333,798 1,322,820 1,359,886 26,088 2.0%
Operations & Maintenance 1,281,505 1,256,505 1,317,935 36,430 2.8%
Capital Outlay 5,481,000 5,034,086 4,790,000 (691,000) -12.6%
Total 8,096,303$ 7,613,411$ 7,467,821$ (628,482)$ -7.8%
Increase/(Decrease)364,843$ 815,727$ (844,652)$
Beginning Fund Balance 1,421,774$
Ending Fund Balance 577,122$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 6
Fiscal Year 2025/26
Seizures & Forfeitures Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Seizures and Forfeitures 100,000 5,000 20,000 (80,000) -80.0%
Interest Income 5,000 20,000 20,000 15,000 300.0%
Total 105,000$ 25,000$ 40,000$ (65,000)$ -61.9%
Expenditures and Other Uses
Operations & Maintenance 100,000 35,000 100,000 - 0.0%
Total 100,000$ 35,000$ 100,000$ -$ 0.0%
Increase/(Decrease)5,000$ (10,000)$ (60,000)$
Beginning Fund Balance 342,860$
Ending Fund Balance 282,860$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 7
Fiscal Year 2025/26
Municipal Debt Service Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Federal Subsidy 19,975 19,975 14,504 (5,471) -27.4%
Interest Income 135,000 35,000 32,000 (103,000) -76.3%
Miscellaneous 100,000 90,000 80,000 (20,000) -20.0%
Transfer from General Fund 2,138,179 1,888,179 2,160,529 22,350 1.0%
Transfer from Police Impact Fee Fund 42,718 42,718 38,765 (3,953) -9.3%
Transfer from Comm Center Fund 1,717,149 1,717,149 1,716,268 (881) -0.1%
Transfer from Water Utility Fund 2,333 2,333 3,004 671 28.8%
Total 4,155,354$ 3,795,354$ 4,045,070$ (110,284)$ -2.7%
Expenditures and Other Uses
Operations & Maintenance 10,000 9,500 10,000 - 0.0%
Debt Service 4,020,354 4,020,354 4,013,070 (7,284) -0.2%
Total 4,030,354$ 4,029,854$ 4,023,070$ (7,284)$ -0.2%
Increase/(Decrease) 125,000$ (234,500)$ 22,000$
Beginning Fund Balance 91,502$
Ending Fund Balance 113,502$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 8
Fiscal Year 2025/26
Capital Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
State Grants 1,000,000 1,000,000 - (1,000,000) -100.0%
Interest Income 348,382 500,000 470,000 121,618 34.9%
Miscellaneous 115,000 60,800 40,000 (75,000) -65.2%
Vehicle Reserves 933,490 933,490 1,028,926 95,436 10.2%
Transfer from General Fund 7,139,787 7,139,787 5,000,000 (2,139,787) -30.0%
Total 9,536,659$ 9,634,077$ 6,538,926$ (2,997,733)$ -31.4%
Expenditures and Other Uses
Operations & Maintenance - 166,836 - - 0.0%
Capital Outlay 9,327,757 5,101,501 6,417,864 (2,909,893) -31.2%
Transfer to Grants Fund 2,174,530 174,530 234,200 (1,940,330) -89.2%
Transfer to Highway Fund 4,000,000 4,000,000 2,000,000 (2,000,000) -50.0%
Total 15,502,287$ 9,442,867$ 8,652,064$ (6,850,223)$ -44.2%
Increase/(Decrease) (5,965,628)$ 191,210$ (2,113,138)$
Beginning Fund Balance 16,868,939
Ending Fund Balance 14,755,801$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 9
Fiscal Year 2025/26
Grants & Contributions Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Federal Grants 3,209,195 767,195 1,019,550 (2,189,645) -68.2%
State Grants 853,400 203,400 103,400 (750,000) -87.9%
Interest Income 25,000 6,000 6,000 (19,000) -76.0%
Miscellaneous 526,000 - 561,000 35,000 6.7%
Transfer from General Fund 125,375 125,375 127,750 2,375 1.9%
Transfer from Capital Fund 2,174,530 - 234,200 (1,940,330) -89.2%
Total 6,913,500$ 1,101,970$ 2,051,900$ (4,861,600)$ -70.3%
Expenditures and Other Uses
Operations & Maintenance 670,950 205,950 771,500 100,550 15.0%
Capital Outlay 6,014,150 692,650 1,171,000 (4,843,150) -80.5%
Total 6,685,100$ 898,600$ 1,942,500$ (4,742,600)$ -70.9%
Increase/(Decrease)228,400$ 203,370$ 109,400$
Beginning Fund Balance 17,815$
Ending Fund Balance 127,215$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 10
Fiscal Year 2025/26
Townwide Roadway Development Impact Fee Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Impact Fees 230,027 592,971 488,915 258,888 112.5%
Interest Income 38,000 95,000 100,000 62,000 163.2%
Total 268,027$ 687,971$ 588,915$ 320,888$ 119.7%
Expenditures and Other Uses
Operations & Maintenance - 6,429 4,287 4,287 0.0%
Capital Outlay 100,000 6,500 746,945 646,945 646.9%
Total 100,000$ 12,929$ 751,232$ 651,232$ 651.2%
Increase/(Decrease) 168,027$ 675,042$ (162,317)$
Beginning Fund Balance 3,225,739$
Ending Fund Balance 3,063,422$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 11
Fiscal Year 2025/26
PAG/RTA Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
State Grants 17,000 17,000 30,000 13,000 76.5%
Charges for Services 28,125 35,156 35,156 7,031 25.0%
Interest Income 50,000 14,500 14,000 (36,000) -72.0%
Total 95,125$ 66,656$ 79,156$ (15,969)$ -16.8%
Expenditures and Other Uses
Operations & Maintenance - 50,000 80,000 80,000 0.0%
Capital Outlay 50,000 - 75,000 25,000 50.0%
Total 50,000$ 50,000$ 155,000$ 105,000$ 210.0%
Increase/(Decrease) 45,125 16,656 (75,844)
Beginning Fund Balance 447,141$
Ending Fund Balance 371,297$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 12
Fiscal Year 2025/26
Parks and Recreation Impact Fee Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Impact Fees 160,464 200,612 364,897 204,433 127.4%
Interest Income 15,000 11,000 18,000 3,000 20.0%
Total 175,464$ 211,612$ 382,897$ 207,433$ 118.2%
Expenditures and Other Uses
Operations & Maintenance - 3,000 2,001 2,001 0.0%
Total -$ 3,000$ 2,001$ 2,001$ 0.0%
Increase/(Decrease) 175,464$ 208,612$ 380,896$
Beginning Fund Balance 393,909$
Ending Fund Balance 774,805$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 13
Fiscal Year 2025/26
Police Impact Fee Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Impact Fees 44,035 132,227 104,596 60,561 137.5%
Interest Income 350 2,500 3,000 2,650 757.1%
Total 44,385$ 134,727$ 107,596$ 63,211$ 142.4%
Expenditures and Other Uses
Operations & Maintenance - 857 572 572 0.0%
Transfer to Debt Service Fund 42,718 42,718 38,765 (3,953) -9.3%
Total 42,718$ 43,575$ 39,337$ (3,381)$ -7.9%
Increase/(Decrease) 1,667$ 91,152$ 68,259$
Beginning Fund Balance 164,209$
Ending Fund Balance 232,468$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 14
Fiscal Year 2025/26
Recreation In Lieu Fee Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Interest Income 500 800 800 300 60.0%
Total 500$ 800$ 800$ 300$ 60.0%
Expenditures and Other Uses
Capital Outlay - - - - 0.0%
Total -$ -$ -$ -$ 0.0%
Increase/(Decrease) 500$ 800$ 800$
Beginning Fund Balance 18,776
Ending Fund Balance 19,576$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 15
Fiscal Year 2025/26
Benefit Self Insurance Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Self Ins Premiums - Employer 3,500,853 3,319,151 3,418,725 (82,128) -2.3%
Self Ins Premiums - Employee 676,368 613,186 631,582 (44,786) -6.6%
COBRA Premiums 67,401 31,593 32,541 (34,860) -51.7%
Retiree Premiums 59,170 34,238 35,265 (23,905) -40.4%
Interest Income 50,000 120,000 120,000 70,000 140.0%
Miscellaneous 392,961 425,564 435,757 42,796 10.9%
Total 4,746,753$ 4,543,732$ 4,673,870$ (72,883)$ -1.5%
Expenditures and Other Uses
Outside Professional Services 1,080,561 973,123 1,099,067 18,506 1.7%
Wellness Program 173,000 69,000 69,000 (104,000) -60.1%
Claim Settlement 3,493,192 3,493,192 3,505,803 12,611 0.4%
Total 4,746,753$ 4,535,315$ 4,673,870$ (72,883)$ -1.5%
Increase/(Decrease) - 8,417 -$
Beginning Fund Balance 3,412,422$
Ending Fund Balance 3,412,422$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 16
Fiscal Year 2025/26
Water Utility Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Charges for Services 3,424,000 3,427,168 3,457,000 33,000 1.0%
Interest Income 100,000 300,000 100,000 - 0.0%
Miscellaneous - 48,000 20,000 20,000 0.0%
Water Sales 18,000,000 17,781,054 18,511,000 511,000 2.8%
Bond Proceeds - 2,433,820 -
Loan Proceeds 8,000,000 4,807,200 - (8,000,000) -100.0%
Total 29,524,000$ 28,797,242$ 22,088,000$ (7,436,000)$ -25.2%
Expenses and Other Uses
Personnel 3,992,428 3,739,348 4,028,142 35,714 0.9%
Operations & Maintenance 11,198,284 11,222,017 11,551,775 353,491 3.2%
Capital Outlay 1,785,330 1,581,058 2,175,000 389,670 21.8%
Debt Service 3,391,568 3,391,568 3,890,977 499,409 14.7%
Transfer to Debt Service Fund 2,333 2,333 3,004 671 28.8%
Transfer to Impact Fee Fund 6,860,000 8,000,000 9,880,000 3,020,000 44.0%
Cash Total * 27,229,943$ 27,936,324$ 31,528,898$ 4,298,955$ 15.8%
Increase/(Decrease)2,294,057$ 860,918$ (9,440,898)$
Beginning Fund Balance 10,253,871
Ending Fund Balance 812,973$
* Total expenses less non-cash outlays for depreciation & amortization
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 17
Fiscal Year 2025/26
Water Resource and System Development Impact Fee Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Federal Grants 1,638,383 1,788,383 - (1,638,383) -100.0%
Impact Fees 1,270,841 1,190,590 937,782 (333,059) -26.2%
Interest Income 275,000 300,000 175,000 (100,000) -36.4%
Bond Proceeds - 3,650,730 - - 0.0%
Loan Proceeds 12,000,000 7,210,800 - (12,000,000) -100.0%
Transfer From Water Utility Fund 6,860,000 8,000,000 9,880,000 3,020,000 44.0%
Total 22,044,224$ 22,140,503$ 10,992,782$ (11,051,442)$ -50.1%
Expenditures and Other Uses
Operations & Maintenance 162,000 222,734 181,144 19,144 11.8%
Debt Service 55,711 55,711 804,494 748,783 1344.0%
Capital Outlay 26,485,424 17,670,930 25,964,494 (520,930) -2.0%
Total 26,703,135$ 17,949,375$ 26,950,132$ 246,997$ 0.9%
Increase/(Decrease) (4,658,911)$ 4,191,128$ (15,957,350)$
Beginning Fund Balance 16,623,156$
Ending Fund Balance 665,806$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 18
Fiscal Year 2025/26
Stormwater Utility Fund
Fund Summary
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($) Budget (%)
Revenues and Other Sources
Federal Grants 210,000 - 239,200 - 13.9%
Charges for Services 1,518,500 1,527,949 1,527,000 8,500 0.6%
Interest Income 19,000 40,000 20,000 1,000 5.3%
Total 1,747,500$ 1,567,949$ 1,786,200$ 38,700$ 2.2%
Expenses and Other Uses
Personnel 1,018,770 965,603 1,017,251 (1,519) -0.1%
Operations & Maintenance 425,834 384,543 444,755 18,921 4.4%
Capital Outlay 735,000 70,000 1,033,000 298,000 40.5%
Cash Total * 2,179,604$ 1,420,146$ 2,495,006$ 315,402$ 14.5%
Increase/(Decrease) (432,104)$ 147,803$ (708,806)$
Beginning Fund Balance 1,211,645
Ending Fund Balance 502,839$
* Total expenses less non-cash outlays for depreciation & amortization
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 19
Revenue for FY 25/26 is forecasted to total $107,404,562. In comparison to the FY 24/25 budget, revenue is projected
to decrease by approximately $24.0 million, or 18.3%. This decrease is primarily attributable to the Water Utility budgeted
debt issuance totaling $20 million in FY 24/25 to fund water infrastructure projects, as well as due to grants.
Forecasting revenues remains challenging due to significant uncertainties in the national economy. Consequently,
projections are conservative yet strive for maximum accuracy. Nationally, despite signs of cooling inflation, the economy
faces slowing growth and substantial policy uncertainty, although a U.S. recession is not anticipated. Arizona's economy
is also projected to gradually decelerate in the coming year, influenced by slowing population growth, elevated interest
rates, and sluggish national growth; however, job and income growth are still expected to outperform the nation. This
economic outlook suggests modest growth in consumer spending-related revenues for FY 25/26. However, local sales
tax revenues are forecasted to decrease by approximately $149,000, or 0.5%, compared to FY 24/25 due to declining
residential development.
While residential development is expected to taper off, commercial development is projected to increase in the upcoming
fiscal year based on the expected timing of known projects.
Overall, state shared revenues are anticipated to decrease approximately $339,000 or 1.9% compared to the prior fiscal
year. State shared income tax revenues are expected to decrease 6.5%, state sales tax revenues are expected to
increase 2%, highway user fund revenues are forecasted to increase by 4.9%, and vehicle license tax is expected to
increase 5% over the prior year. The decrease in state shared income tax revenues is due to implementation of the 2.5%
individual flat tax and growth is not expected until fiscal year 2026/27 at the earliest.
Depending on the revenue source, estimates are based on susceptibility to economic factors, current performance,
economic drivers and indicators, information received from State reports and other sources. Refer to the Revenue
Schedule by Fund for detailed changes in revenue from year to year.
Revenue Summary
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 20
Revenue Schedule by Fund
Actual Actual Adopted Forecast Adopted %
Major Revenue Accounts FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 to Budget
General Fund
Local Sales Tax:
Local Sales Tax 27,213,164 26,779,181 27,993,025 26,243,039 27,844,136 -0.5%
Cable Franchise Fees 763,311 715,334 715,800 659,647 653,051 -8.8%
Total Local Sales Tax 27,976,475 27,494,515 28,708,825 26,902,686 28,497,187 -0.7%
License & Permit Fees:
Business Licenses & Permits 206,005 206,918 200,200 220,000 255,000 27.4%
Residential Building Permits 1,085,416 1,326,813 951,806 946,970 908,066 -4.6%
Commercial Building Permits 1,042,431 398,687 360,856 285,000 750,077 107.9%
Sign Permits 25,557 17,389 20,020 16,000 13,260 -33.8%
Special Inspection Fees 12,936 11,290 10,010 6,780 6,120 -38.9%
Grading Permit Fees 115,994 29,275 25,025 70,000 76,500 205.7%
Road Permits - - - - - 0.0%
Floodplain Use Permits 7,030 34,410 25,025 32,000 35,700 42.7%
Fire Permits & Fees 147,644 97,721 80,080 65,000 71,400 -10.8%
Total License & Permit Fees 2,643,013 2,122,503 1,673,022 1,641,750 2,116,123 26.5%
Federal Grants:
DEA Overtime Reimbursement 21,992 5,765 41,415 25,000 42,000 1.4%
Miscellaneous Federal Grants 146,300 36,208 - 30,000 30,000 0.0%
HIDTA (416) - - - - 0.0%
HIDTA-DEA 116,200 97,611 40,000 80,000 - -100.0%
GOHS 80,339 68,822 48,000 100,000 88,000 83.3%
Homeland Security 214,844 88,387 380,000 263,171 215,000 -43.4%
Total Federal Grants 579,259 296,794 509,415 498,171 375,000 -26.4%
State Grants:
School Resource Officers - 66,566 75,567 69,758 71,851 -4.9%
Misc State Grants 74,267 84,912 75,000 4,808 20,000 -73.3%
Total State Grants 74,267 151,478 150,567 74,566 91,851 -39.0%
State/County Shared:
State Income 9,082,721 12,779,482 10,276,631 10,276,631 9,612,969 -6.5%
State Sales 7,077,517 7,281,900 7,300,876 7,347,547 7,446,894 2.0%
Vehicle License Tax 2,421,489 2,438,980 2,520,803 2,642,901 2,646,824 5.0%
Smart & Safe 271,786 285,138 334,627 289,289 334,826 0.1%
Opioid Settlement 116,120 - - - - 0.0%
Total State/County Shared 18,969,633 22,785,500 20,432,937 20,556,368 20,041,513 -1.9%
Other Intergovernmental:
School Resource Officers 65,000 90,301 90,000 249,751 409,502 355.0%
RTA Reimbursements 1,778,249 1,930,657 1,886,000 1,886,000 1,904,860 1.0%
PCLD Reimbursements 14,272 6,183 5,555 5,555 6,000 8.0%
Total Other Intergovernmental 1,857,521 2,027,141 1,981,555 2,141,306 2,320,362 17.1%
Charges for Services:
Court Costs 132,872 115,352 135,000 115,000 115,000 -14.8%
Public Defender Fees - - - - - 0.0%
Zoning & Subdivision Fees 80,064 60,141 65,000 55,000 55,000 -15.4%
User Fees - Swimming Pool 437,575 519,719 512,340 503,251 509,500 -0.6%
User Fees - Fields & Courts 173,685 172,559 193,000 206,000 208,000 7.8%
User Fees - Miscellaneous 231,893 235,844 151,000 255,210 261,250 73.0%
Copy Services - - - - - 0.0%
General Government Other 700 500 300 1,000 1,200 300.0%
Police Report Copying 7,052 7,801 7,100 5,000 6,000 -15.5%
Police Other 14,442 8,204 5,000 6,000 6,000 20.0%
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 21
Revenue Schedule by Fund
Actual Actual Adopted Forecast Adopted %
Major Revenue Accounts FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 to Budget
Engineer Plan Review Fees 25,765 38,428 27,000 35,000 35,000 29.6%
Farebox (1,407) (230) - (100) - 0.0%
Administrative Services 1,648,966 1,653,935 1,701,759 1,701,759 1,641,348 -3.5%
Real Property Rental Income 107,195 123,081 105,980 130,460 130,960 23.6%
Maps 200 70 100 110 110 10.0%
Impound Processing 17,850 16,650 15,000 13,000 13,000 -13.3%
Pawn Slips 300 300 300 300 300 0.0%
Police Fingerprinting 9,970 10,115 9,600 11,000 11,000 14.6%
Concession Sales 279 253 300 200 200 -33.3%
Public Record Request Fees 1,679 1,328 1,400 1,200 1,200 -14.3%
Court Security Fee 20,000 20,000 20,000 20,000 20,000 0.0%
Public Art In Lieu Fees - - 16,288 - - -100.0%
Merchandise Sales - 9 - 30 - 0.0%
Total Charges for Services 2,909,080 2,984,059 2,966,467 3,059,420 3,015,068 1.6%
Fines:
Fines 84,454 61,640 55,000 68,000 68,680 24.9%
Total Fines 84,454 61,640 55,000 68,000 68,680 24.9%
Interest Income:
Interest - Investments 283,263 716,939 400,000 750,000 637,500 59.4%
Total Interest Income 283,263 716,939 400,000 750,000 637,500 59.4%
Miscellaneous:
Donations 1,641,102 5,122 - 12,580 - 0.0%
Miscellaneous 343,107 315,421 20,000 485,000 20,000 0.0%
Special Events 7,225 39,178 4,000 15,000 10,000 150.0%
Insurance Recoveries - 16,106 - 25,000 - 0.0%
In-Lieu Income 238,318 218,611 200,000 180,000 180,000 -10.0%
Sale of Assets 16,924 219 5,000 100 300 -94.0%
Total Miscellaneous 2,246,676 594,658 229,000 717,680 210,300 -8.2%
TOTAL GENERAL FUND 57,623,641 59,235,226 57,106,788 56,409,947 57,373,584 0.5%
Highway Fund
License & Permit Fees:
Road Permits 27,565 25,869 25,000 37,000 30,000 20.0%
Total License & Permit Fees 27,565 25,869 25,000 37,000 30,000 20.0%
State/County Shared:
Highway User 4,129,268 4,221,036 4,283,146 4,288,907 4,491,669 4.9%
Total State/County Shared 4,129,268 4,221,036 4,283,146 4,288,907 4,491,669 4.9%
Interest Income:
Interest - Investments 174,391 185,013 150,000 100,000 99,000 -34.0%
Total Interest Income 174,391 185,013 150,000 100,000 99,000 -34.0%
Miscellaneous:
Miscellaneous 5,925 766 2,000 1,500 1,000 -50.0%
Insurance Recoveries 1,881 13,949 1,000 1,731 1,500 50.0%
Total Miscellaneous 7,806 14,715 3,000 3,231 2,500 -16.7%
TOTAL HIGHWAY FUND 4,339,030 4,446,633 4,461,146 4,429,138 4,623,169 3.6%
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 22
Revenue Schedule by Fund
Actual Actual Adopted Forecast Adopted %
Major Revenue Accounts FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 to Budget
Grants & Contributions Fund
Federal Grants:
GOHS 14,034 12,791 174,000 10,000 25,000 -85.6%
Miscellaneous Federal Grants 3,631,034 2,096,836 2,792,695 514,695 994,550 -64.4%
Homeland Security 50,000 20,000 242,500 242,500 --100.0%
Total Federal Grants 3,695,068 2,129,627 3,209,195 767,195 1,019,550 -68.2%
State Grants:
Miscellaneous State Grants 19,867 6,050 753,400 103,400 3,400 -99.5%
Opioid Settlement -33,631 100,000 35,000 100,000 0.0%
Total State Grants 19,867 39,681 853,400 138,400 103,400 -87.9%
Interest Income:
Interest - Investments 53,863 24,514 25,000 6,000 6,000 -76.0%
Total Interest Income 53,863 24,514 25,000 6,000 6,000 -76.0%
Miscellaneous:
Donations --26,000 -61,000 134.6%
Miscellaneous --500,000 -500,000 0.0%
Total Miscellaneous --526,000 -561,000 6.7%
TOTAL GRANTS & CONTRIBUTIONS FUND 3,768,798 2,193,822 4,613,595 911,595 1,689,950 -63.4%
Seizures & Forfeitures Funds
Interest Income:
Interest - Investments 8,105 15,969 5,000 20,000 20,000 300.0%
Total Interest Income 8,105 15,969 5,000 20,000 20,000 300.0%
Miscellaneous:
Forfeitures 46,177 129,883 100,000 5,000 20,000 -80.0%
Total Miscellaneous 46,177 129,883 100,000 5,000 20,000 -80.0%
TOTAL SEIZURES & FORFEITURES FUNDS 54,282 145,852 105,000 25,000 40,000 -61.9%
Community Center Fund
Local Sales Tax:
Local Sales Tax 3,713,654 3,803,267 3,879,440 3,859,524 3,972,920 2.4%
Total Local Sales Tax 3,713,654 3,803,267 3,879,440 3,859,524 3,972,920 2.4%
Charges for Services:
User Fees - Daily Drop-In 57,289 83,829 76,000 74,142 75,625 -0.5%
User Fees - Member Dues 732,111 904,710 832,038 971,000 990,420 19.0%
User Fees - Recreation Programs 397,573 377,302 388,850 375,000 382,500 -1.6%
Rental Income 116,827 84,693 89,164 85,498 85,498 -4.1%
Concession Sales 103 145 100 120 122 22.0%
Management Contract Revenues 4,996,327 6,037,684 5,240,575 5,647,950 5,625,078 7.3%
Total Charges for Services 6,300,230 7,488,363 6,626,727 7,153,710 7,159,243 8.0%
Interest Income:
Interest - Investments 50,784 23,640 16,682 3,000 22,500 34.9%
Total Interest Income 50,784 23,640 16,682 3,000 22,500 34.9%
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 23
Revenue Schedule by Fund
Actual Actual Adopted Forecast Adopted %
Major Revenue Accounts FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 to Budget
Miscellaneous:
Miscellaneous 159,050 159,050 159,050 159,050 34,050 -78.6%
Special Events 3,000 3,500 3,500 3,500 3,500 0.0%
Sale of Assets 11,293 1,518 - 118 - 0.0%
Insurance Recoveries - - - 2,194 - 0.0%
Total Miscellaneous 173,343 164,068 162,550 164,862 37,550 -76.9%
TOTAL COMMUNITY CENTER FUND 10,238,011 11,479,338 10,685,399 11,181,096 11,192,213 4.7%
Municipal Debt Service Fund
Interest Income:
Interest - Investments 141,360 66,529 135,000 35,000 32,000 -76.3%
Total Interest Income 141,360 66,529 135,000 35,000 32,000 -76.3%
Federal Grants:
Miscellaneous Grants 13,976 25,649 19,975 19,975 14,504 -27.4%
Total Federal Grants 13,976 25,649 19,975 19,975 14,504 -27.4%
Miscellaneous:
Miscellaneous 93,082 94,980 100,000 90,000 80,000 -20.0%
Total Miscellaneous 93,082 94,980 100,000 90,000 80,000 -20.0%
TOTAL MUNICIPAL DEBT SERVICE FUND 248,418 187,158 254,975 144,975 126,504 -50.4%
Townwide Roadway Development Impact Fee Fund
Impact Fees:
Residential Impact Fees 157,020 285,520 223,820 438,930 456,020 103.7%
Commercial Impact Fees 67,317 19,226 6,207 154,041 32,895 430.0%
Total Impact Fees 224,337 304,746 230,027 592,971 488,915 112.5%
Interest Income:
Interest - Investments 19,946 69,997 38,000 95,000 100,000 163.2%
Total Interest Income 19,946 69,997 38,000 95,000 100,000 163.2%
TOTAL ROADWAY IMPACT FEE FUND 244,283 374,743 268,027 687,971 588,915 119.7%
PAG/RTA Fund
State Grants:
PAG Reimbursements 5,000 - - - 30,000 0.0%
RTA Reimbursements 566,239 22,042 17,000 17,000 - -100.0%
Total State Grants 571,239 22,042 17,000 17,000 30,000 76.5%
Interest Income:
Interest - Investments 7,489 24,616 50,000 14,500 14,000 -72.0%
Total Interest Income 7,489 24,616 50,000 14,500 14,000 -72.0%
Charges for Services:
Real Property Rental Income 28,711 35,156 28,125 35,156 35,156 25.0%
Total Charges for Services 28,711 35,156 28,125 35,156 35,156 25.0%
TOTAL PAG/RTA FUND 607,439 81,814 95,125 66,656 79,156 -16.8%
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 24
Revenue Schedule by Fund
Actual Actual Adopted Forecast Adopted %
Major Revenue Accounts FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 to Budget
Parks & Recreation Development Impact Fee Fund
Impact Fees:
Residential Impact Fees 122,590 88,536 158,042 150,784 356,618 125.6%
Commercial Impact Fees 20,647 13,918 2,422 49,828 8,279 241.8%
Total Impact Fees 143,237 102,454 160,464 200,612 364,897 127.4%
Interest Income:
Interest - Investments 5,578 12,558 15,000 11,000 18,000 20.0%
Total Interest Income 5,578 12,558 15,000 11,000 18,000 20.0%
TOTAL PARKS IMPACT FEE FUND 148,815 115,012 175,464 211,612 382,897 118.2%
Police Development Impact Fee Fund
Impact Fees:
Residential Impact Fees 33,664 49,242 42,389 90,810 95,561 125.4%
Commercial Impact Fees 17,970 5,111 1,646 41,417 9,035 448.9%
Total Impact Fees 51,634 54,353 44,035 132,227 104,596 137.5%
Interest Income:
Interest - Investments 246 989 350 2,500 3,000 757.1%
Total Interest Income 246 989 350 2,500 3,000 757.1%
TOTAL POLICE IMPACT FEE FUND 51,880 55,342 44,385 134,727 107,596 142.4%
Capital Fund
State Grants:
Misc State Grants --1,000,000 1,000,000 --100.0%
RTA Reimbursements -420,000 --- 0.0%
Total State Grants -420,000 1,000,000 1,000,000 --100.0%
Other Intergovernmental:
RTA Reimbursements - 44,000 - - - 0.0%
Total Other Intergovernmental - 44,000 - - - 0.0%
Interest Income:
Interest - Investments 467,728 716,598 348,382 500,000 470,000 34.9%
Total Interest Income 467,728 716,598 348,382 500,000 470,000 34.9%
Miscellaneous:
Vehicle Reserves 820,008 892,540 933,490 933,490 1,028,926 10.2%
Insurance Recoveries 51,229 131,977 15,000 40,000 20,000 33.3%
Sale of Assets 113,204 71,733 100,000 20,000 20,000 -80.0%
Miscellaneous 2,486 35 -800 -0.0%
Total Miscellaneous 986,927 1,096,285 1,048,490 994,290 1,068,926 1.9%
TOTAL CAPITAL FUND 1,454,655 2,276,883 2,396,872 2,494,290 1,538,926 -35.8%
Benefit Self Insurance Fund
Interest Income:
Interest - Investments 30,234 99,180 50,000 120,000 120,000 140.0%
Total Interest Income 30,234 99,180 50,000 120,000 120,000 140.0%
Miscellaneous:
Self Insurance Premiums - Employer 2,823,798 3,083,844 3,500,853 3,319,151 3,418,725 -2.3%
Self Insurance Premiums - Employee 679,145 589,062 676,368 613,186 631,582 -6.6%
COBRA Premiums 65,133 50,919 67,401 31,593 32,541 -51.7%
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 25
Revenue Schedule by Fund
Actual Actual Adopted Forecast Adopted %
Major Revenue Accounts FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 to Budget
Retiree Premiums 49,601 51,043 59,170 34,238 35,265 -40.4%
Miscellaneous 893,033 397,338 392,961 425,564 435,757 10.9%
Total Miscellaneous 4,510,710 4,172,206 4,696,753 4,423,733 4,553,870 -3.0%
TOTAL BENEFIT SELF INSURANCE FUND 4,540,944 4,271,386 4,746,753 4,543,733 4,673,870 -1.5%
Water Utility Fund
Water Sales:
Residential Water Sales 10,552,884 11,658,979 13,100,000 12,914,014 13,600,000 3.8%
Commercial Water Sales 1,034,275 1,101,693 1,170,000 1,194,098 1,200,000 2.6%
Irrigation Water Sales 1,381,212 1,908,499 2,069,000 2,095,922 2,130,000 2.9%
Turf Related Water Sales 1,232,238 1,420,013 1,412,000 1,420,000 1,420,000 0.6%
Construction Water Sales 339,074 163,718 249,000 157,020 161,000 -35.3%
Total Water Sales 14,539,683 16,252,902 18,000,000 17,781,054 18,511,000 2.8%
Charges for Services:
Engineer Plan Review Fees 2,837 5,688 3,000 3,000 3,000 0.0%
Construction Inspection Fees 6,475 4,665 5,000 6,000 4,000 -20.0%
Misc Service Revenue 29,095 59,502 25,000 10,000 10,000 -60.0%
Backflow-Install Permit Fee 2,405 4,365 3,000 3,000 3,000 0.0%
Sewer Fees 388,768 396,914 400,000 400,000 400,000 0.0%
Late Fees 90,296 107,338 100,000 108,000 120,000 20.0%
NSF Fees 3,741 6,979 5,000 9,000 9,000 80.0%
Rain Sensors - 8 - - - 0.0%
Meter Income 61,998 73,691 50,000 41,000 45,000 -10.0%
New Service Establish Fees 75,495 66,990 75,000 67,000 65,000 -13.3%
Reconnect Fees 9,715 51,865 40,000 55,000 50,000 25.0%
Groundwater Preservation Fee 2,256,987 2,391,910 2,600,000 2,580,000 2,600,000 0.0%
Backflow Fees - - - 27,168 30,000 0.0%
Other 124,198 118,560 118,000 118,000 118,000 0.0%
Total Charges for Services 3,052,010 3,288,475 3,424,000 3,427,168 3,457,000 1.0%
Interest Income:
Interest - Investments 107,411 373,269 100,000 300,000 100,000 0.0%
Total Interest Income 107,411 373,269 100,000 300,000 100,000 0.0%
Miscellaneous:
Miscellaneous 121,930 20,270 - 43,000 20,000 0.0%
Insurance Recoveries 9,102 5,881 - 5,000 - 0.0%
Sale of Assets 11,000 12,600 - - - 0.0%
Total Miscellaneous 142,032 38,751 - 48,000 20,000 0.0%
Other Financing Sources:
Loan Proceeds - - 8,000,000 4,807,200 - -100.0%
Bond Proceeds - - - 2,433,820 - 0.0%
Total Other Financing Sources - - 8,000,000 7,241,020 - -100.0%
TOTAL WATER UTILITY FUND 17,841,136 19,953,397 29,524,000 28,797,242 22,088,000 -25.2%
Water Resources Development Impact Fee Fund
Impact Fees:
Residential Impact Fees 1,576,047 1,629,123 1,092,177 887,550 830,310 -24.0%
Commercial Impact Fees 242,336 738,282 178,664 303,040 107,472 -39.8%
Total Impact Fees 1,818,383 2,367,405 1,270,841 1,190,590 937,782 -26.2%
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 26
Revenue Schedule by Fund
Actual Actual Adopted Forecast Adopted %
Major Revenue Accounts FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 to Budget
Federal Grants
Misc Federal Grants - - 1,638,383 1,638,383 - -100.0%
Total Federal Grants - - 1,638,383 1,638,383 - -100.0%
Interest Income:
Interest - Investments 172,178 451,850 275,000 300,000 175,000 -36.4%
Total Interest Income 172,178 451,850 275,000 300,000 175,000 -36.4%
Other Financing Sources:
Loan Proceeds - - 12,000,000 7,210,800 - -100.0%
Bond Proceeds - - - 3,650,730 - 0.0%
Total Other Financing Sources - - 12,000,000 10,861,530 - -100.0%
TOTAL WRSDIF FUND 1,990,561 2,819,255 15,184,224 13,990,503 1,112,782 -92.7%
Stormwater Utility Fund
Federal Grants:
Miscellaneous Federal Grants - - 210,000 - 239,200 13.9%
Total Federal Grants - - 210,000 - 239,200 13.9%
Charges for Services:
Late Fees 310 1,256 1,500 - 1,500 0.0%
Stormwater Utility Fee 1,477,096 1,520,962 1,517,000 1,527,949 1,525,500 0.6%
Total Charges for Services 1,477,406 1,522,218 1,518,500 1,527,949 1,527,000 0.6%
Interest Income:
Interest - Investments 11,683 29,206 19,000 40,000 20,000 5.3%
Total Interest Income 11,683 29,206 19,000 40,000 20,000 5.3%
Miscellaneous:
Miscellaneous - 21 - - - 0.0%
Total Miscellaneous - 21 - - - 0.0%
TOTAL STORMWATER UTILITY FUND 1,489,089 1,551,445 1,747,500 1,567,949 1,786,200 2.2%
Recreation In Lieu Fee Fund
Interest Income:
Interest - Investments 91 841 500 800 800 60.0%
Total Interest Income 91 841 500 800 800 60.0%
TOTAL REC IN LIEU FEE FUND 91 841 500 800 800 60.0%
TOTAL REVENUE - ALL FUNDS 104,641,073$ 109,188,147 131,409,753 125,597,234 107,404,562$ -18.3%
Note: Does not include interfund transfers or carry-forward balances
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 27
Fund
FY25/26
Recommended
Budget
Operating/
CIP Department
GENERAL FUND
3D Scene Scanner (Police)138,000 CIP
DG for drainage channel near field 6 at Naranja Park 48,000 Operating Public Works
Equipment Major Rehabilitation 25,000 Operating Public Works
TOTAL GENERAL FUND 211,000$
COMMUNITY CENTER FUND
36 Hole - Greenmaster Mowers Replacement - TriFlex 3300 Hydraulic
(Greens Unit) 2@$60K 120,000 CIP
36 Hole - South Pump Station 510,000 CIP
Artificial Turf Installation at Community Center Entrance 150,000 CIP
Community Center Parking Lot Resurface 950,000 CIP
CRC ADA Exterior Restroom 325,000 CIP
CRC Exterior Stucco Repair and Painting 190,500 CIP
Equipment Replacement (Golf Maintenance) - Reelmaster Mower 105,000 CIP
Pusch Ridge Tennis Bleachers and ADA Accessibility 198,200 CIP
Vistoso Trails Nature Preserve Site Improvements 200,000 CIP
TOTAL COMMUNITY CENTER FUND 2,748,700$
HIGHWAY FUND
Public Works Operations Laydown Yard (Electricity)50,000 CIP
La Cañada Bridge Deck Repair (Northbound)50,000 CIP
La Cañada Cobo Improvement 100,000 CIP
Lambert Lane MUP (La Cholla to Wild Creek Dr)350,000 CIP
Pavement Preservation - Roadways 3,090,000 Operating/CIP Public Works
Shannon Road Improvements 400,000 CIP
Traffic Signal at Tangerine Rd / Mussette Dr 750,000 CIP
TOTAL HIGHWAY FUND 4,790,000$
CAPITAL FUND
680 Fuel Station Renovation 449,550 CIP
Annual Sidewalk Program 100,000 CIP
Capacity for unplanned vehicle accidents/losses 50,000 Operating Non-Dept.
Fuel Management Software (Gasboy Replacement)70,000 CIP
Pavement Preservation - Non Roadways 115,000 CIP
Police Facility Programming 397,750 CIP
Police vehicle for new officer posiiton 96,000 CIP
Steam Pump Ranch Farmer's Market Structure Upgrade 263,542 CIP
Town Court Expansion 800,000 CIP
Vehicle Replacement Program 2,076,022 CIP
Vistoso Trails Nature Preserve Pond 2,000,000 CIP
TOTAL CAPITAL FUND 6,417,864$
GRANTS & CONTRIBUTIONS
Transit Vehicles 1,171,000 Operating/CIP Public Works
TOTAL GRANTS & CONTRIBUTIONS 1,171,000$
TWDIF FUND
Rancho Vistoso & Woodburne Intersection 746,945 CIP
TOTAL TWDIF FUND 746,945$
PAG/RTA FUND
Summer Youth Transportation Art Program (Summer of 2025)75,000 Operating Public Works
TOTAL PAG/RTA FUND 75,000$
Capital Expenditures by Fund
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 28
Fund
FY25/26
Recommended
Budget
Operating/
CIP Department
Capital Expenditures by Fund
WATER UTILITY FUND
Booster Station HP Tank Replacement 170,000 CIP
Booster Station Rehabilitation 370,000 CIP
Control Systems - SCADA 325,000 CIP
Reclaimed Facility Booster Rehabilitation 320,000 CIP
Reservoir Rehabilitation 200,000 CIP
Vehicle Replacement Program 75,000 Operating/CIP Water Utility
Water Meters- New Connections 325,000 CIP
Well HP Tank Replacement 170,000 CIP
Well Rehabilitation 220,000 CIP
TOTAL WATER UTILITY FUND 2,175,000$
WRSDIF FUND
La Posada Well Equipping 671,000 CIP
NWRRDS (Independent) Booster Station at Partnered Reservoir 4,500,000 CIP
NWRRDS (Independent) D-Zone main from Twin Peaks Booster 14,000,000 CIP
NWRRDS (Partnered) Pipeline Construction - Transmission Main 4,000,000 CIP
NWRRDS (Partnered) Reservoir Construction 1,000,000 CIP
NWRRDS (Partnered) Well Equipping, TRICO power to sites 1,200,000 CIP
Steam Pump Well Equipping 593,494 CIP
TOTAL WRSDIF FUND 25,964,494$
STORMWATER UTILITY FUND
General Infrastructure Maintenance 50,000 Operating Public Works
Oro Valley Drive Drainage and Pavement Improvement 300,000 CIP
Sierra Wash at Via Glover Culvert and Apron Rehabilitation 318,000 CIP
Sierra Wash at Via Mandarina Drainage Improvements 365,000 CIP
TOTAL STORMWATER UTILITY FUND 1,033,000$
TOTAL TOWN CAPITAL OUTLAY 45,333,003$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 29
General Fund
Capital Project
Funds
Benefit Self
Insurance
Fund
Municipal
Debt Service
Fund Total
OPERATIONS & MAINTENANCE
Admin building office supplies 25,000 - - - 25,000
ADOR Tax Modernization Fee 38,742 - - - 38,742
Amazon Prime membership 1,500 - - - 1,500
Annexation Expenses 10,000 - - - 10,000
Arbitrage rebate and trustee services - - - 10,000 10,000
Backflow testing; flag cleaning and repair 1,000 - - - 1,000
Benefit Self Insurance Costs - - 4,673,870 - 4,673,870
Boards and commissions training 5,000 - - - 5,000
Budget Capacity for unforeseen Grants/Donations - 500,000 - - 500,000
Coronado K-8 Sports Fields 10,000 - - - 10,000
County services - custody of prisoners 175,000 - - - 175,000
General Liability and Property Insurance 1,084,334 - - - 1,084,334
Health Clinic Costs 160,686 - - - 160,686
Impact Fee study - 6,860 6,860
Innovest Annual Billing/Retirement Plan Consulting 25,000 - - - 25,000
Municipal Firefighters Cancer Reimbursement 123,000 - - - 123,000
Natural Gas/Electricity - Admin blg. & Health Clinic 60,000 - - - 60,000
Non-Enterprise Fund Vehicle Reserves 1,028,926 - - - 1,028,926
Opiod settlement funded eligible expenditures - 100,000 100,000
Pima County Recorder 316 - - - 316
PPEP Crew Services 25,000 - - - 25,000
Regional Partnerships - Chamber 60,000 - - - 60,000
Regional Partnerships - Children's Museum OV 60,000 - - - 60,000
SESAC and ASCAP Music Licenses 2,000 - - - 2,000
Shredding services (General Admin and Police)4,000 - - - 4,000
Special Events - Promotional items and sponsorships 5,000 - - - 5,000
Sponsorship of Annual Business Summit with Chamber 3,000 - - - 3,000
UA Center for Innovation 30,000 - - - 30,000
Water and Sewage - Admin Bldg. & Health Clinic 8,000 - - - 8,000
Bank Fees/Charges 15,000 - - - 15,000
Total Operations & Maintenance 2,960,504$ 606,860$ 4,673,870$ 10,000$ 8,251,234$
CAPITAL OUTLAY
Capacity for unplanned vehicle accidents/losses - 50,000 - - 50,000
Total Capital Outlay -$ 50,000$ -$ -$ 50,000$
DEBT SERVICE
Principal Payments
Aquatic Center Bond Principal - General Fund - - - 205,000 205,000
CREBS Principal - - - 160,000 160,000
Series 2015 Refunding Principal - General Fund (67%)- - - 301,500 301,500
Series 2016 Energy Eff. Bond Community Center Fund - - - 150,000 150,000
Series 2017 (2007) Refunding - General Fund - - - 133,692 133,692
Series 2018 (total principal payment)- - - 132,750 132,750
Series 2021 P&R principal - - - 750,000 750,000
Series 2021 Pension Obligation Bonds principal - - - 970,000 970,000
Interest Payments
Aquatic Center Bond Interest - General Fund - - - 19,631 19,631
CREBS Interest - - - 26,370 26,370
Series 2015 Refunding Interest - General Fund - - - 2,879 2,879
Series 2016 Energy Efficiency Project Bonds - - - 22,968 22,968
Series 2017 Refunding - Interest - General Fund - - - 4,953 4,953
Series 2018 (25%)- - - 38,765 38,765
Series 2021 P&R - - - 793,300 793,300
Series 2021 Pension Obligation Bonds - - - 301,262 301,262
Total Debt Service -$ -$ -$ 4,013,070$ 4,013,070$
Total Non-Departmental Expenditures 2,960,504$ 656,860$ 4,673,870$ 4,023,070$ 12,314,304$
Non-Departmental Expenditures
2025/2026
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 30
FY 2024/25 Adopted FTEs 424.97
CLERK PUBLIC WORKS - ADMINISTRATION
Senior Office Specilaist 1.00 CIP Project Manager (2.00)
Town Clerk Specialist (1.00)
- PUBLIC WORKS - FLEET AND FACILITIES MAINTENANCE
Fleet Attendant (1.00)
COMMUNITY AND ECONOMIC DEVELOPMENT Fleet Maintenance Mechanic III 1.00
Management Analyst (1.00) -
Destination Marketing Manager 1.00
Senior Office Assistant (1.00) PUBLIC WORKS - TRANSIT
Office Specialist 1.00 Transit Specialist (0.65)
Business Strategies Coordinator (1.00) Fleet Maintenance Machanic I 1.00
Economic Development Program Manager 1.00 Transit Driver Full-time 2.00
- Transit Driver Part-time (3.00)
(0.65)
TOWN COURT
Judicial Assistant 0.47 WATER UTILITY
Customer Service Supervisor (1.00)
Water Utility Analyst 1.00
PARKS AND RECREATION - AQUATICS Civil Engineering Technician (1.00)
Assistant Aquatics manager 1.00 Senior Engineering Associate 1.00
Senior Office Specialist (1.00) -
-
POLICE
Office Assistant (1.25)
Office Specialist 1.00
Police Officer 1.00 Net FTE Change All Departments (1.43)
0.75
FY 2025/26 Recommended FTEs 423.55
FTE Changes from Prior Fiscal Year by Department/Division
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 31
Department Budgets | Clerk
CLERK
Significant Changes
The decrease in Personnel is due to staff turnover and partially offset by a market adjustment for eligible
employees.
The decrease in Operations & Maintenance is due to costs related to primary and general elections held in the
prior year.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 3.96 4.48 4.48 -
% of Towns FTEs 1.06%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 403,496 564,954 460,959 (103,995)
Total Expenditures 403,496 564,954 460,959 (103,995)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 386,676 468,204 437,009 (31,195)
Operations & Maintenance 16,820 96,750 23,950 (72,800)
Total Expenditures 403,496 564,954 460,959 (103,995)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 32
Department Budgets | Community & Economic Development (CED)
COMMUNITY & ECONOMIC DEVELOPMENT (CED)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Division Actual Adopted Proposed Change
Administration 373,457 373,635 394,958 21,323
Permitting 1,152,923 1,201,922 1,222,937 21,015
Planning 983,721 1,094,269 1,067,548 (26,721)
Inspection and Compliance 735,590 813,731 787,437 (26,294)
Economic Development 303,162 805,480 835,814 30,334
Total 3,548,853 4,289,037 4,308,694 19,657
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 29.26 29.26 29.26 -
% of Towns FTEs 6.91%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 3,548,853 4,289,037 4,308,694 19,657
Total Expenditures 3,548,853 4,289,037 4,308,694 19,657
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 2,918,587 3,196,068 3,224,164 28,096
Operations & Maintenance 630,266 1,092,969 1,084,530 (8,439)
Total Expenditures 3,548,853 4,289,037 4,308,694 19,657
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 33
Department Budgets | Community & Economic Development (CED)
CED - Administration
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees partially offset by
benefit election changes.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 3.00 3.00 3.00 -
% of Towns FTEs 0.71%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 373,457 373,635 394,958 21,323
Total Expenditures 373,457 373,635 394,958 21,323
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 349,258 363,235 384,258 21,023
Operations & Maintenance 24,199 10,400 10,700 300
Total Expenditures 373,457 373,635 394,958 21,323
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 34
Department Budgets | Community & Economic Development (CED)
CED - Permitting
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees partially offset by
benefit election changes.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 9.48 9.48 9.48 -
% of Towns FTEs 2.24%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 1,152,923 1,201,922 1,222,937 21,015
Total Expenditures 1,152,923 1,201,922 1,222,937 21,015
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 1,003,972 1,069,567 1,090,732 21,165
Operations & Maintenance 148,951 132,355 132,205 (150)
Total Expenditures 1,152,923 1,201,922 1,222,937 21,015
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 35
Department Budgets | Community & Economic Development (CED)
CED - Planning
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees partially offset by
benefit election changes.
The decrease in Operations & Maintenance is due to lower spending on one-time General Plan-related items,
including external consulting, postage, marketing, and supplies.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 8.78 8.78 8.78 -
% of Towns FTEs 2.07%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 983,721 1,094,269 1,067,548 (26,721)
Total Expenditures 983,721 1,094,269 1,067,548 (26,721)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 735,906 880,440 889,808 9,368
Operations & Maintenance 247,815 213,829 177,740 (36,089)
Total Expenditures 983,721 1,094,269 1,067,548 (26,721)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 36
Department Budgets | Community & Economic Development (CED)
CED – Inspection & Compliance
Significant Changes
The decrease in Personnel is from staff turnover and benefit election changes, partially offset by a FY 2025/26
market adjustment for eligible employees.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 7.00 7.00 7.00 -
% of Towns FTEs 1.65%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 735,590 813,731 787,437 (26,294)
Total Expenditures 735,590 813,731 787,437 (26,294)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Budget Budget Change
Personnel 728,024 767,437 741,143 (26,294)
Operations & Maintenance 7,566 46,294 46,294 -
Total Expenditures 735,590 813,731 787,437 (26,294)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 37
Department Budgets | Community & Economic Development (CED)
CED – Economic Development
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees.
A net increase in O&M resulted from new expenditures for a marketing study, art repair/maintenance, and
increased SAACA partnership funding, partially offset by reductions in public art tours and tournament fees.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 1.00 1.00 1.00 -
% of Towns FTEs 0.24%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 303,162 805,480 835,814 30,334
Total Expenditures 303,162 805,480 835,814 30,334
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 101,427 115,389 118,223 2,834
Operations & Maintenance 201,735 690,091 717,591 27,500
Total Expenditures 303,162 805,480 835,814 30,334
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 38
Department Budgets | Council
COUNCIL
Significant Changes
The increase in Personnel is due to an increase in workers’ compensation rates.
The decrease in Operations & Maintenance is primarily due to one-time special event costs for the Town
of Oro Valley 50th anniversary in the prior year.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 7.00 7.00 7.00 -
% of Towns FTEs 1.65%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 184,698 241,102 216,158 (24,944)
Total Expenditures 184,698 241,102 216,158 (24,944)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 78,841 78,830 78,858 28
Operations & Maintenance 105,857 162,272 137,300 (24,972)
Total Expenditures 184,698 241,102 216,158 (24,944)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 39
Department Budgets | Town Court
TOWN COURT
Significant Changes
The increase of 0.47 FTE is from transitioning a temporary contract O&M employee to a part-time, Town-
employed Judicial Assistant.
The net decrease in Personnel costs during is the result of the shift of a full-time Deputy Court Administrator to
a contract position, partially offset by market adjustments; conversely, Operations & Maintenance costs
increased as Town-employed personnel expenses moved to contracted services, with a minor decrease in
equipment maintenance.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 9.46 9.48 9.95 0.47
% of Towns FTEs 2.35%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 985,129 1,123,551 1,088,980 (34,571)
Total Expenditures 985,129 1,123,551 1,088,980 (34,571)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 739,473 898,601 811,506 (87,095)
Operations & Maintenance 245,656 224,950 277,474 52,524
Total Expenditures 985,129 1,123,551 1,088,980 (34,571)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 40
Department Budgets | Finance
FINANCE
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees.
The O&M decrease is mainly attributed to reduced travel and training, memberships, subscriptions, and one-
time audit services.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 6.20 6.20 6.20 -
% of Towns FTEs 1.46%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 825,859 867,767 894,727 26,960
Total Expenditures 825,859 867,767 894,727 26,960
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 757,439 804,462 833,557 29,095
Operations & Maintenance 68,420 63,305 61,170 (2,135)
Total Expenditures 825,859 867,767 894,727 26,960
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 41
Department Budgets | Human Resources
HUMAN RESOURCES
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees.
O&M decreased overall due to reduced travel and training, and professional services, though this was partially
offset by increases to the tuition reimbursement program for Town employees.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)5.00 5.00 5.00 -
% of Towns FTEs 1.18%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 632,584 764,005 748,324 (15,681)
Total Expenditures 632,584 764,005 748,324 (15,681)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 552,135 595,754 609,023 13,269
Operations & Maintenance 80,450 168,251 139,301 (28,950)
Total Expenditures 632,584 764,005 748,324 (15,681)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 42
Department Budgets | Information Technology
INFORMATION TECHNOLOGY
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)15.80 15.80 15.80 -
% of Towns FTEs 3.73%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 5,621,264 6,022,838 6,043,216 20,378
Total Expenditures 5,621,264 6,022,838 6,043,216 20,378
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 1,819,916 1,920,488 1,940,866 20,378
Operations & Maintenance 3,801,348 4,102,350 4,102,350 -
Total Expenditures 5,621,264 6,022,838 6,043,216 20,378
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 43
Department Budgets | Legal
LEGAL
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 7.00 7.00 7.00 -
% of Towns FTEs 1.65%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 1,071,067 1,175,969 1,203,959 27,990
Total Expenditures 1,071,067 1,175,969 1,203,959 27,990
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 959,213 1,007,029 1,032,584 25,555
Operations & Maintenance 111,855 168,940 171,375 2,435
Total Expenditures 1,071,067 1,175,969 1,203,959 27,990
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 44
Department Budgets | Town Manager’s Office
TOWN MANAGER’S OFFICE
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Division Actual Adopted Proposed Change
Administration 1,070,163 1,195,205 1,209,329 14,124
Communications 526,423 547,721 549,517 1,796
Total 1,596,585 1,742,926 1,758,846 15,920
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)12.38 12.38 12.38 -
% of Towns FTEs 2.92%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 1,596,585 1,742,926 1,758,846 15,920
Total Expenditures 1,596,585 1,742,926 1,758,846 15,920
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 1,439,758 1,565,797 1,598,004 32,207
Operations & Maintenance 156,827 177,129 160,842 (16,287)
Total Expenditures 1,596,585 1,742,926 1,758,846 15,920
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 45
Department Budgets | Town Manager’s Office
TOWN MANAGER’S OFFICE - ADMINISTRATION
Significant Changes
The increase in personnel costs is due to a FY 2025/26 market adjustment for eligible employees.
The decrease in Operations & Maintenance is primarily due to reductions in travel & training.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)8.38 8.38 8.38 -
% of Towns FTEs 1.98%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 1,070,163 1,195,205 1,209,329 14,124
Total Expenditures 1,070,163 1,195,205 1,209,329 14,124
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 1,030,953 1,133,078 1,154,758 21,680
Operations & Maintenance 39,209 62,127 54,571 (7,556)
Total Expenditures 1,070,163 1,195,205 1,209,329 14,124
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 46
Department Budgets | Town Manager’s Office
TOWN MANAGER’S OFFICE - COMMUNICATIONS
Significant Changes
The increase in personnel costs is due to a FY 2025/26 market adjustment for eligible employees.
The decrease in Operations & Maintenance is due to reductions in marketing and travel and training
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)4.00 4.00 4.00 -
% of Towns FTEs 0.94%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 526,423 547,721 549,517 1,796
Total Expenditures 526,423 547,721 549,517 1,796
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 408,805 432,719 443,246 10,527
Operations & Maintenance 117,618 115,002 106,271 (8,731)
Total Expenditures 526,423 547,721 549,517 1,796
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 47
Department Budgets | Parks and Recreation
PARKS and RECREATION
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Division Actual Adopted Proposed Change
Administration 454,228 542,359 481,531 (60,828)
Parks Management 1,740,954 1,898,069 1,950,254 52,185
Recreation and Culture 799,930 731,487 810,814 79,327
Aquatics 1,469,090 1,610,181 1,741,412 131,231
Community Center 7,466,202 7,498,683 8,278,204 779,521
Total 11,930,404 12,280,779 13,262,215 981,436
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 68.86 69.06 69.06 -
% of Towns FTEs 16.30%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 4,464,202 4,782,096 4,984,011 201,915
Community Center Fund 7,466,202 7,498,683 8,278,204 779,521
Total Expenditures 11,930,404 12,280,779 13,262,215 981,436
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 3,784,929 4,119,479 4,281,766 162,287
Operations & Maintenance 7,720,605 7,771,039 8,703,389 932,350
Capital Outlay 227,751 177,100 48,000 (129,100)
Debt Service 197,119 213,161 229,060 15,899
Total Expenditures 11,930,404 12,280,779 13,262,215 981,436
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 48
Department Budgets | Parks and Recreation
PARKS and RECREATION – ADMINISTRATION
Significant Changes
Personnel costs increased in FY 2025/26 due to market adjustments, though this was moderated by
decreases in employee benefit elections.
The decrease in Operations & Maintenance is due to the transfer of credit card fee budgeting to Aquatics and
reduction in spending on the trails master plan as it is finishing up.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)3.00 3.00 3.00 -
% of Towns FTEs 0.71%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 454,228 542,359 481,531 (60,828)
Total Expenditures 454,228 542,359 481,531 (60,828)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 337,502 409,774 411,636 1,862
Operations & Maintenance 116,726 132,585 69,895 (62,690)
Total Expenditures 454,228 542,359 481,531 (60,828)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 49
Department Budgets | Parks and Recreation
PARKS and RECREATION – PARKS MANAGEMENT
Significant Changes
The net decrease in Personnel is due to reductions in special pay (based on actual trends) and benefit
election changes, partially offset by a FY 2025/26 market adjustment for eligible employees.
The increase in Operations & Maintenance is due to greater costs for water and sewage, natural gas and
electricity.
The capital outlay in FY 2025/26 is costs to construct a drainage channel near field 6 at Naranja Park.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 13.92 13.92 13.92 -
% of Towns FTEs 3.29%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 1,740,954 1,898,069 1,950,254 52,185
Total Expenditures 1,740,954 1,898,069 1,950,254 52,185
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 797,980 900,554 891,954 (8,600)
Operations & Maintenance 876,549 904,915 1,010,300 105,385
Capital Outlay 66,425 92,600 48,000 (44,600)
Total Expenditures 1,740,954 1,898,069 1,950,254 52,185
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 50
Department Budgets | Parks and Recreation
PARKS and RECREATION – RECREATION & CULTURE
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees.
The increase in Operations & Maintenance is due to special events, contracted personnel, and targets for the
archery range.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 6.67 6.67 6.67 -
% of Towns FTEs 1.57%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 799,930 731,487 810,814 79,327
Total Expenditures 799,930 731,487 810,814 79,327
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 422,058 435,487 449,414 13,927
Operations & Maintenance 377,872 283,500 361,400 77,900
Capital - 12,500 - (12,500)
Total Expenditures 799,930 731,487 810,814 79,327
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 51
Department Budgets | Parks and Recreation
PARKS and RECREATION – AQUATICS
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees as well as market
pay adjustments for seasonal lifeguards and facility attendants.
The increase in Operations & Maintenance is due to natural gas and electricity, new gate for maintenance
access, new entry/exit gate, replacement of the front entry glass windows to the Aquatic Center, replacement
of pool chlorinators, and timing pads for competition.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 22.24 22.44 22.44 -
% of Towns FTEs 5.28%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 1,469,090 1,610,181 1,741,412 131,231
Total Expenditures 1,469,090 1,610,181 1,741,412 131,231
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 1,010,406 1,151,081 1,217,952 66,871
Operations & Maintenance 458,684 446,600 523,460 76,860
Capital Outlay - 12,500 - (12,500)
Total Expenditures 1,469,090 1,610,181 1,741,412 131,231
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 52
Department Budgets | Parks and Recreation
PARKS and RECREATION - COMMUNITY CENTER
Significant Changes
The increase in personnel costs is primarily due to a FY 2025/26 market adjustment for eligible employees
as well as market pay adjustments for part-time seasonal positions.
The primary increase in O&M is due to contracted golf operations, offset by related revenues, with additional
increases from building repairs, credit card fees, and equipment replacements.
Debt service covers capital leases for fitness and golf equipment, with the increase specifically due to golf
cart leases.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 23.03 23.03 23.03 -
% of Towns FTEs 5.44%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
Community Center Fund 7,466,202 7,498,683 8,278,204 779,521
Total Expenditures 7,466,202 7,498,683 8,278,204 779,521
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures and Other Financing Uses by Type Actual Adopted Proposed Change
Personnel 1,216,983 1,222,583 1,310,810 88,227
Operations & Maintenance 5,890,774 6,003,439 6,738,334 734,895
Capital Outlay 161,326 59,500 - (59,500)
Debt Service 197,119 213,161 229,060 15,899
Total Expenditures 7,466,202 7,498,683 8,278,204 779,521
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 53
Department Budgets | Police
POLICE
Significant Changes
A net increase of 0.75 FTE positions is attributable to the creation of a new police officer position, the
elimination of a part-time office assistant position, and the reclassification of a part-time office assistant
position to full-time status.
The increase in Personnel costs is primarily driven by specialized pay categories (assignment, holiday, and
on-call), as market and step adjustments were balanced out by savings from retirements and staff turnover
in FY 2024/25.
Increased O&M is primarily due to rises in water, gas, and electricity costs, funding of the National Night Out
event (cost impact will be offset by revenues), and equipment for a new officer position.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 139.73 139.73 140.48 0.75
% of Towns FTEs 33.17%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 19,147,662 20,220,736 20,503,583 282,847
Grants & Contributions Fund 75,432 562,450 171,500 (390,950)
Seizures & Forfeitures Fund 44,983 100,000 100,000 -
Total Expenditures 19,268,076 20,883,186 20,775,083 (108,103)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 17,819,793 18,771,576 19,046,763 275,187
Operations & Maintenance 1,448,437 1,628,110 1,728,320 100,210
Capital Outlay - 483,500 - (483,500)
Total Expenditures 19,268,230 20,883,186 20,775,083 (108,103)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 54
Department Budgets | Public Works
PUBLIC WORKS
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Division Actual Adopted Proposed Change
Administration 1,965,380 1,905,658 1,679,373 (226,285)
Fleet & Facilities Maintenance 3,150,316 2,902,633 2,685,891 (216,742)
Transportation Engineering 4,189,316 5,023,303 5,009,321 (13,982)
Street & Drainage Maintenance 760,818 1,137,000 838,500 (298,500)
Stormwater 1,487,716 1,514,604 1,511,692 (2,912)
Transit 2,692,607 3,008,826 3,384,494 375,668
Total 14,246,154 15,492,024 15,109,271 (382,753)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)79.11 79.11 76.48 (2.63)
% of Towns FTEs 18.06%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 6,535,148 6,944,467 6,578,758 (365,709)
Capital Fund 278,321 - - -
Grants & Contributions Fund 994,835 872,650 1,171,000 298,350
Highway Fund 4,900,866 6,110,303 5,797,821 (312,482)
PAG/RTA Fund 49,268 50,000 50,000 -
Stormwater Utility Fund 1,487,716 1,514,604 1,511,692 (2,912)
Total 14,246,154 15,492,024 15,109,271 (382,753)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 6,309,763 6,665,635 6,520,015 (145,620)
Operations & Maintenance 4,317,943 4,194,939 4,253,256 58,317
Capital Outlay 3,618,448 4,631,450 4,336,000 (295,450)
Total Expenditures 14,246,154 15,492,024 15,109,271 (382,753)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 55
Department Budgets | Public Works
PUBLIC WORKS - ADMINISTRATION
Significant Changes
Personnel costs decreased due to the elimination of two temporary CIP project manager positions, partially
offset by FY 2025/26 market adjustments for eligible employees.
The increase in Operations & Maintenance is primarily due to outside professional services.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 15.75 15.75 13.75 (2.00)
% of Towns FTEs 3.25%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 1,687,059 1,905,658 1,679,373 (226,285)
Capital Fund 278,321 - - -
Total Expenditures 1,965,380 1,905,658 1,679,373 (226,285)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 1,749,295 1,799,158 1,563,623 (235,535)
Operations & Maintenance 216,085 106,500 115,750 9,250
Total Expenditures 1,965,380 1,905,658 1,679,373 (226,285)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 56
Department Budgets | Public Works
PUBLIC WORKS – FLEET & FACILITY MANAGEMENT
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees partially offset by
decreases in employee benefit elections.
The decrease in Operations & Maintenance is due to gasoline, outside professional services, and supplies.
Capital Outlay consists of funding for rehabilitation of equipment.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)10.00 10.00 10.00 -
% of Towns FTEs 2.36%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 3,150,316 2,902,633 2,685,891 (216,742)
Total Expenditures 3,150,316 2,902,633 2,685,891 (216,742)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 740,497 827,683 833,341 5,658
Operations & Maintenance 2,364,940 1,937,950 1,827,550 (110,400)
Capital Outlay 44,879 137,000 25,000 (112,000)
Total Expenditures 3,150,316 2,902,633 2,685,891 (216,742)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 57
Department Budgets | Public Works
PUBLIC WORKS – TRANSPORTATION ENGINEERING
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees.
The increase in Operations & Maintenance is due to a new bridge maintenance program and outside
professional services.
Capital Outlay consists of the annual pavement preservation program.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 12.00 12.00 12.00 -
% of Towns FTEs 2.83%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
Highway Fund 4,140,048 4,973,303 4,959,321 (13,982)
PAG/RTA Fund 49,268 50,000 50,000 -
Total Expenditures 4,189,316 5,023,303 5,009,321 (13,982)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 1,241,700 1,333,798 1,359,886 26,088
Operations & Maintenance 465,553 514,505 559,435 44,930
Capital Outlay 2,482,063 3,175,000 3,090,000 (85,000)
Total Expenditures 4,189,316 5,023,303 5,009,321 (13,982)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 58
Department Budgets | Public Works
PUBLIC WORKS – STREET & DRAINAGE MAINTENANCE
Significant Changes
The increase in Operations & Maintenance is due to ROW cleanup services, and street maintenance.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) - - - -
% of Towns FTEs 0.00%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
Highway Fund 760,818 1,137,000 838,500 (298,500)
Total Expenditures 760,818 1,137,000 838,500 (298,500)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Operations & Maintenance 664,147 767,000 838,500 71,500
Capital Outlay 96,671 370,000 - (370,000)
Total Expenditures 760,818 1,137,000 838,500 (298,500)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 59
Department Budgets | Public Works
PUBLIC WORKS – STORMWATER UTILITY
Significant Changes
The decrease in Personnel is due to staff turnover, though this was partially offset by a FY 2025/26 market
adjustment for eligible employees.
The increase in Operations & Maintenance in FY26 is due to reclassifying general culvert cleaning costs from
Capital to O&M, a result of the Town's capitalization policy change raising the threshold for capital to $25,000.
This is partially offset by reduced travel and training expenses.
Capital outlay relates to general drainage infrastructure maintenance.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 9.73 9.73 9.73 -
% of Towns FTEs 2.30%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
Stormwater Fund 1,487,716 1,514,604 1,511,692 (2,912)
Total Expenditures 1,487,716 1,514,604 1,511,692 (2,912)
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 975,585 1,018,770 1,017,251 (1,519)
Operations & Maintenance 512,131 425,834 444,441 18,607
Capital Outlay - 70,000 50,000 (20,000)
Total Expenditures 1,487,716 1,514,604 1,511,692 (2,912)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 60
Department Budgets | Public Works
PUBLIC WORKS – TRANSIT SERVICES
Significant Changes
A net reduction of 0.63 full-time equivalent (FTE) positions is attributable to the reclassification of a part-time
transit specialist to a full-time Fleet Maintenance Mechanic I (+0.36 FTE), and the reorganization of part-time
driver positions to increase full-time driver positions by 2.00 FTE.
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees and corrected
budgeted workers compensation rates.
The increase in Operations & Maintenance is due to transit fleet repair and maintenance.
Capital outlay is for transit bus replacements, 80% funded by ADOT grants, and includes carryover from FY
2024/25 for delayed bus deliveries.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 31.63 31.63 31.00 (0.63)
% of Towns FTEs 7.32%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
General Fund 1,697,772 2,136,176 2,213,494 77,318
Grants & Contributions Fund 994,835 872,650 1,171,000 298,350
Total Expenditures 2,692,607 3,008,826 3,384,494 375,668
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 1,602,686 1,686,226 1,745,914 59,688
Operations & Maintenance 95,087 443,150 467,580 24,430
Capital Outlay 994,835 879,450 1,171,000 291,550
Total Expenditures 2,692,607 3,008,826 3,384,494 375,668
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 61
Department Budgets | Water Utility
WATER UTILITY
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Division Actual Adopted Proposed Change
Administration 2,930,431 2,994,092 3,000,756 6,664
Engineering and Planning 5,832,784 6,443,518 6,706,111 262,593
Operations 5,103,246 6,205,548 6,270,529 64,981
WRSDIF 162,548 162,000 181,144 19,144
Total 14,029,009 15,805,158 16,158,540 353,382
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE) 40.48 40.48 40.48 -
% of Towns FTEs 9.56%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
Water Utility fund 13,866,461 15,643,158 15,977,396 334,238
WRSDIF Fund 162,548 162,000 181,144 19,144
Total Expenditures 14,029,009 15,805,158 16,158,540 353,382
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 3,616,586 3,992,428 4,028,142 35,714
Operations & Maintenance 10,202,526 11,360,284 11,730,398 370,114
Capital Outlay 209,896 452,446 400,000 (52,446)
Total Expenditures 14,029,009 15,805,158 16,158,540 353,382
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 62
Department Budgets | Water Utility
WATER UTILITY – ADMINISTRATION
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees.
The net decrease in Operations & Maintenance is primarily due to the reduction of one-time SCADA
upgrades from the prior year, partially offset by increased credit card fees and postage.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)9.48 9.48 9.48 -
% of Towns FTEs 2.24%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
Water Utility Fund 2,930,431 2,994,092 3,000,756 6,664
Total Expenditures 2,930,431 2,994,092 3,000,756 6,664
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures and Other Financing Uses by Type Actual Adopted Proposed Change
Personnel 781,925 827,795 855,566 27,771
Operations & Maintenance 2,148,506 2,166,297 2,145,190 (21,107)
Total Expenditures 2,930,431 2,994,092 3,000,756 6,664
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 63
Department Budgets | Water Utility
WATER UTILITY – ENGINEERING and PLANNING
Significant Changes
The net decrease in Personnel is due to staff turnover partially offset by a FY 2025/26 market adjustment for
eligible employees.
The increase in Operations & Maintenance is due to CAP water delivery charges and on-call outside
engineering services.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)6.00 6.00 6.00 -
% of Towns FTEs 1.42%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
Water Utility Fund 5,832,784 6,443,518 6,706,111 262,593
Total Expenditures 5,832,784 6,443,518 6,706,111 262,593
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 699,633 742,351 699,066 (43,285)
Operations & Maintenance 5,133,151 5,701,167 6,007,045 305,878
Total Expenditures 5,832,784 6,443,518 6,706,111 262,593
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 64
Department Budgets | Water Utility
WATER UTILITY – OPERATIONS
Significant Changes
The increase in Personnel is due to a FY 2025/26 market adjustment for eligible employees and an increase
in overtime.
The increase in Operations & Maintenance is related to equipment repair and maintenance and electricity for
pumping.
Capital Outlay consists of new service meters and meter replacements, and the replacement of one truck.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)25.00 25.00 25.00 -
% of Towns FTEs 5.90%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
Water Utility Fund 5,103,246 6,205,548 6,270,529 64,981
Total Expenditures 5,103,246 6,205,548 6,270,529 64,981
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Personnel 2,135,028 2,422,282 2,473,510 51,228
Operations & Maintenance 2,758,322 3,330,820 3,397,019 66,199
Capital Outlay 209,896 452,446 400,000 (52,446)
Total Expenditures 5,103,246 6,205,548 6,270,529 64,981
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 65
Department Budgets | Water Utility
WATER UTILITY – WRSDIF
Significant Changes
The increase in Operations and Maintenance is due to an ongoing impact fee study and a slight increase in
CAP water charges.
2023/24 2024/25 2025/26
2024/25
To 2025/26
Personnel Summary Actual Adopted Proposed Change
Full-time Equivalents (FTE)- - - -
% of Towns FTEs 0.00%
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Fund Actual Adopted Proposed Change
WRSDIF Fund 162,548 162,000 181,144 19,144
Total Expenditures 162,548 162,000 181,144 19,144
2023/24 2024/25 2025/26
2024/25
To 2025/26
Expenditures by Type Actual Adopted Proposed Change
Operations & Maintenance 162,548 162,000 181,144 19,144
Total Expenditures 162,548 162,000 181,144 19,144
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 66
Debt Service
Debt Service
The Town of Oro Valley occasionally issues debt to provide funding for the construction of capital projects. The Town
has adopted financial policies on debt capacity that set guidelines for issuing debt and provide guidance in the timing
and structuring of long-term debt commitments. The general policy of the Town is to fund capital projects with new,
dedicated streams of revenue or voter-approved debt. Non-voter-approved debt may be utilized when a dedicated
revenue source other than general revenue can be identified to pay debt service expenditures. The Town currently uses
Excise Tax Revenue Bonds, Water Project Revenue Bonds, Clean Renewable Energy Bonds, and programs offered by
the state as funding mechanisms for capital projects.
The recommended FY25/26 budget includes outstanding debt by type as follows:
Outstanding Principal at 6/30/2025: $67,321,843
Excise Tax Supported Bonds - 38,056,154 4,013,070
Water Revenue supported Loans - 28,866,396 4,695,469
Leases and Financed Purchases - 399,293 238,012
Total - Town Debt - 67,321,843 8,946,552
New Issuance
Proposed in
FY 25/26
Outstanding
Debt at
6/30/2025
FY25/26 Principal
and Interest
Payments
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 67
Debt Service
Forecasted annual principal and interest payments on the Town’s current outstanding debt through
maturity
Description of Debt Types – and Principal and Interest Payments through Maturity
Excise Tax Revenue Bonds
Excise Tax Revenue Bonds are issued by the Town for the purpose of financing the construction or acquisition of capital
improvement projects. These bonds may be issued without voter approval. The Town of Oro Valley has issued excise
tax revenue bonds for the construction and improvement of water facilities, parks and recreation amenities, the
acquisition of land and construction of buildings to support Town services. In 2010, the Town issued Clean Renewable
Energy Bonds in the amount of $2.4 million to finance the construction of solar panel covered parking structures in the
parking lot of Town hall. The debt service is paid through a combination of energy savings, electricity rebates from
Tucson Electric Power Company, and a 55% interest subsidy from the U.S. Treasury Department. In 2021, the Town
issued pension obligation bonds to pay down an unfunded liability in the public safety pension retirement system
(PSPRS). Repayment of the debt is pledged with excise sales tax, state shared revenue and other permit and fee
revenues.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 68
Debt Service
Water Revenue Supported Bonds
Water revenue bonds include bonds issued by the Town, pledging water revenues, and issued by the Town, pledging
Town excise tax but are repaid with water revenues. The previously issued obligations financed improvements to the
Town’s reclaimed and potable water systems. Water project revenue bonds may be issued without voter approval.
Water Infrastructure Finance Authority Loans (WIFA)
WIFA is a state agency that helps communities build and improve their water systems by offering financial aid and loans
at low interest rates. WIFA has the ability to assist smaller to medium-sized communities in pooling their bond issues to
help lower the costs of issuing debt. They also have monies set aside to help secure the debt and allow the bonds to be
issued at the lowest interest rate possible. WIFA’s charge is specifically with water and wastewater projects. In 2007,
the Town received a $4.6 million WIFA loan for infrastructure expansion of the reclaimed water system in the Town. In
2009, the Town received a $2.3 million WIFA loan to finance existing water system infrastructure improvements. The
2007 and 2009 WIFA loans were refunded with the issuance of the 2021 Senior Lien Water Refunding Series. In 2014,
the Town received a $4.7 million WIFA loan to finance meter replacements. In 2025, the Town received a $12,018,000
WIFA loan with $1,012,500 in forgivable principal to fund the construction of a booster station and 7 miles of water
transmission main, including a 4,000 AF/Yr. capacity booster station.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 69
Debt Service
Lease and Financed Purchases
The Town has lease and financed purchase agreements for the financing of fitness equipment, golf carts, and printers.
Debt Limit
The Arizona Constitution limits the Town’s bonded debt capacity (outstanding principal) to a certain percentage of the
Town’s secondary assessed valuation for General Obligation (G.O.) bonds. The Constitution states that for general
municipal purposes, the Town cannot incur a debt exceeding 6% of the assessed valuation of taxable property. Additional
bonds amounting to 20% of the assessed valuation of taxable property can be issued for water, lighting and sewer
projects, and for the acquisition and development of land for open space preserves, parks, playgrounds and recreational
facilities. The Town’s current bond holdings do not include G.O. bonds and, therefore, are not subject to the debt
limitation.
Oro Valley’s Bond Rating
Both Oro Valley's Excise Tax Revenue Bonds and Water Revenue Bonds hold a strong AA rating from S&P Global
Ratings and Fitch Ratings. This top-tier designation reflects the agencies' confidence in the Town's financial
management and its positive economic outlook, signifying a very strong ability to meet future debt obligations.
Favorable bond ratings enable Oro Valley to secure financing for voter-approved capital projects, such as new parks
and water infrastructure, at advantageous interest rates. This translates to significant cost savings for taxpayers. High
bond ratings elevate the desirability of Oro Valley's bonds in the investment marketplace, thereby increasing their value
for existing bondholders.
Rating Rating Agency
Excise Tax Revenue Obligations AA+ S&P Global Ratings
Water Revenue Bonds AA Fitch Ratings
Debt Management
The issuance of debt commits the Town to a significant, long-term recurring cost; therefore, each new debt issuance
must be heavily scrutinized to ensure the Town’s ability to repay the debt. Debt service payments are contractual
obligations that take legal precedence over most other Town expenditures. Heavy debt levels may consume a significant
portion of an entity’s ongoing revenues and could impact an entity’s ability to provide services to citizens and residents,
especially during economic downturns and revenue declines. When feasible, the Town may utilize cash reserves to fund
a project, versus the issuance of debt. The Town’s financial policies on debt issuance and management also emphasize
minimal borrowing costs and affordability of future debt service obligations
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 70
Debt Service
Debt Repayment Forecast
Summary
The information below summarizes the total outstanding principal and interest on current Town debt obligations for the
next twenty years. A measure of a community’s financial soundness is its bond rating. The Town continues to maintain
very strong coverage of debt service which contributes to the favorable bond ratings received from Standard & Poor’s
Investors Service.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 71
Debt Service
FY
Excise Tax
Revenue Bonds
Water Supported
Bonds
Water Supported
WIFA Loans
Leases and
Financed
Purchases Total
2026 4,013,070 3,835,118 860,351 238,012 8,946,552
2027 3,697,070 3,686,923 1,168,814 160,698 8,713,505
2028 3,541,843 2,061,865 1,168,566 12,800 6,785,074
2029 3,150,700 1,759,224 1,168,311 6,078,235
2030 3,143,574 1,383,931 797,305 5,324,810
2031 3,143,401 1,265,475 797,305 5,206,181
2032 3,143,370 1,265,342 797,305 5,206,017
2033 2,973,085 1,264,781 797,305 5,035,171
2034 2,976,073 1,264,523 797,305 5,037,901
2035 2,799,668 759,009 797,305 4,355,982
2036 2,795,896 797,305 3,593,201
2037 2,798,399 797,305 3,595,704
2038 2,796,957 797,305 3,594,262
2039 2,791,821 797,305 3,589,126
2040 1,535,600 797,305 2,332,905
2041 1,533,900 797,305 2,331,205
2042 1,530,000 797,305 2,327,305
2043 797,305 797,305
2044 797,305 797,305
2045 797,305 797,305
48,364,427 18,546,191 14,731,006 411,511 84,445,050
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 72
Fund IN OUT
GENERAL FUND
To Capital Fund - CIP - 5,000,000
To Grants & Contributions Fund - 127,750
To Debt Service Fund - Debt Service - 2,160,529
TOTAL GENERAL FUND - 7,288,279
DEBT SERVICE FUND
From General Fund - Debt Service 2,160,529 -
From Police Impact Fee Fund - 2018 PD Evidence 38,765 -
From Community Center Fund - 2021 P&R Bonds 1,543,300 -
From Community Center Fund - 2016 Energy Efficiency Bonds 172,968
From Water Utility Fund - 2010 Clean Renewable Energy Bonds 3,004 -
TOTAL DEBT SERVICE FUND 3,918,566 -
SPECIAL REVENUE FUNDS
COMMUNITY CENTER FUND
To Debt Service Fund - 2021 P&R Bonds - 1,543,300
To Debt Service Fund - 2016 Energy Efficiency Bonds - 172,968
HIGHWAY FUND
From Capital Fund - CIP 2,000,000 -
TOTAL SPECIAL REVENUE FUNDS 2,000,000 1,716,268
CAPITAL PROJECT FUNDS
CAPITAL FUND
From General Fund 5,000,000 -
To Highway Fund - 2,000,000
To Grants & Contributions Fund - 234,200
GRANTS & CONTRIBUTIONS FUND
From General Fund 127,750 -
From Capital Fund - CIP 234,200 -
POLICE IMPACT FEE FUND
To Debt Service Fund - 38,765
TOTAL CAPITAL PROJECT FUNDS 5,361,950 2,272,965
ENTERPRISE FUNDS
WATER UTILITY FUND
To WRSDIF Fund - NWRRDS CIP - 9,880,000
To Debt Service Fund - 2010 Clean Renewable Energy Bonds - 3,004
WRSDIF FUND
From Water Utility Fund - NWRRDS CIP 9,880,000 -
TOTAL ENTERPRISE FUNDS 9,880,000 9,883,004
TOTAL ALL FUNDS 21,160,516 21,160,516
Interfund Transfers
2025/2026
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 73
Capital Improvement Program | Program Overview
Capital Improvement Program (CIP)
Overview
Providing infrastructure is a primary function of local governments. Maintaining public safety, Town services, parks and
recreation facilities, adequate transportation systems, and the community’s quality of life are all heavily dependent on
how the Town handles infrastructure issues.
The Capital Improvement Program (CIP) is a comprehensive, ten-year plan of capital projects that will support the
continued growth and development of the town. The CIP is used in implementing the General Plan and supporting the
Town’s adopted Strategic Plan by developing a prioritized schedule of short-range and long-range community capital
needs, evaluating projects, and analyzing the community’s ability and willingness to pay for them in the most cost-
effective way. The Town uses the CIP as its method in determining future infrastructure requirements and planning the
financing of facilities and equipment to maintain the service levels provided to town citizens.
The Town identifies capital projects as those which:
Cost $50,000 or more;
Have an expected useful life of five or more years; and
Becomes, or preserves, an asset of the Town
Although facility repair and maintenance, as well as fleet replacements, do not meet the definition of a capital project,
they are a significant expense for the Town, and thus are included in the CIP for planning purposes.
The Town uses the Capital Improvement Program as an avenue of communication to the public. Through the CIP
document, residents and businesses are provided with an accurate and concise view of the Town’s long-term direction
for capital investment and the Town’s need for stable revenue sources to fund large multi-year capital projects.
CIP projects funded in FY 2025/26 total $45,559,003. The table below shows this breakdown by fund:
Fund Amount
General Fund $437,000
Community Center Fund $2,748,700
Highway Fund $4,890,000
Capital Fund $6,367,864
Grants Fund $1,171,500
PAG/RTA $75,000
Roadway Impact Fee Fund $746,945
Water Utility Fund $2,175,000
Water Impact Fee/ GPF $25,964,494
Stormwater Utility Fund $983,000
Total All Funds $45,559,003
Please refer to the comprehensive ten-year CIP schedules and the project descriptions for additional detail on all
projects.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 74
Capital Improvement Program | Program Overview
Capital Improvement Program Summary
Fund 2025/26 2026/27 2027/28 2028/29 2029/30
2030/31-
2034/35 Total
General Fund 437,000$ 478,000$ 472,000$ 488,000$ 504,000$ 2,031,000$ 4,410,000$
Community Center Fund 2,748,700 565,000 1,165,000 1,125,000 3,530,000 3,015,000 12,148,700
Highway Fund 4,890,000 6,391,800 5,527,500 5,284,315 3,204,000 18,863,000 44,160,615
Capital Fund 6,367,864 3,283,500 3,929,800 2,969,500 3,976,000 18,014,000 38,540,664
Grants Fund 1,171,000 586,000 604,000 623,000 642,000 3,519,000 7,145,000
PAG/RTA 75,000 12,000,000 12,075,000 25,000,000 49,468,000 98,618,000
Roadway Impact Fee Fund 746,945 500,000 2,700,000 750,000 1,000,000 5,696,945
Parks Impact Fee Fund 250,000 - 250,000
Water Utility Fund 2,175,000 2,050,000 2,790,000 2,660,000 1,700,000 6,680,000 18,055,000
Water Impact Fee/ GPF 25,964,494 - 25,964,494
Stormwater Utility Fund 983,000 679,000 3,950,000 350,000 365,000 2,590,000 8,917,000
Total 45,559,003$ 14,033,300$ 31,188,300$ 28,274,815$ 39,671,000$ 105,180,000$ 263,906,418$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 75
Capital Improvement Program | Program Overview
CIP Carryover from FY 2024/25 Adopted
The following projects were budgeted in FY 2024/25 but are not expected to be completed in FY 2024/25. The amount
for each project below is the estimated remaining budget needs in FY 2025/26 are included in the CIP project totals.
Some of the carryover projects may be adjusted downward prior to the final budget adoption as work continues to
progress through the end of FY 2024/25.
Category Project Carryover Source
Projected
Carryover
Amount
Total FY25/26
Project Budget
Parks & Recreation
Equipment Replacement (Golf Maintenance ) - Reelmaster Community Center Fund 105,000 105,000
Pusch Ridge Tennis Bleachers and ADA Accessibility Community Center Fund 198,200 198,200
Steam Pump Ranch Farmer's Market Structure Upgrade Capital Fund 263,542 263,542
Total Parks & Recreation Carryover 566,742$ 566,742$
Public Facilities, Vehicles & Equipment
680 Fuel Station Renovation Capital Fund 449,550 449,550
Fuel Management Software (Gasboy Replacement) Capital Fund 70,000 70,000
Town Court Expansion Capital Fund 800,000 800,000
Vehicle Replacement Program Capital Fund, Grants Fund 1,456,022 3,322,022
Total Public Facilities, Vehicles & Equipment Carryover 2,775,572$ 4,641,572$
Public Safety
Police Facility Programming Capital Fund 397,750 397,750
Total Public Safety Carryover 397,750$ 397,750$
Stormwater
Oro Valley Drive Drainage and Pavement Improvement Stormwater Utility Fund 300,000 300,000
Sierra Wash at Via Mandarina Drainage Improvements Stormwater Utility Fund 365,000 365,000
665,000$ 665,000$
Streets/Roads
Rancho Vistoso & Woodburne Intersection Roadway Impact Fee Fund 96,945 746,945
Shannon Road Improvements Highway Fund 400,000 400,000
Total Streets/Roads Carryover 496,945$ 1,146,945$
Water System
La Posada Well Equipping Water Impact Fee/ GPF 371,000 671,000
NWRRDS (Independent) D-Zone Main from Twin Peaks
Booster to Shannon Rd. Booster
Water Impact Fee/ GPF 4,000,000 4,000,000
NWRRDS (Partnered) Pipeline Construction - Transmission
Main
Water Impact Fee/ GPF 4,000,000 4,000,000
Reclaimed Facility Booster Rehabilitation Water Utility Fund 320,000 320,000
Steam Pump Well Water Impact Fee/ GPF 443,494 593,494
Total Water System Carryover 9,134,494$ 9,584,494$
Grand Total 14,036,503$ 17,002,503$
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 76
Capital Improvement Plan | Projects by Category CIP Project Listing by Category* Denotes a project with carryforward funding from the prior yearFunding Source 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/3510-Year Total5,012,242 1,642,000 3,187,800 1,988,000 4,805,000 3,330,000 1,733,000 890,000 505,000 4,300,000 27,393,04236 Hole - Canada #16 Lake Dredging Community Center Fund - - - - 90,000 - - - - - 90,00036 Hole - Ditch Witch - Trencher Community Center Fund - - - - - - 65,000 - - - 65,00036 Hole - Greenmaster Mowers Replacement - Reelmaster 5510D (Fairway Unit)Community Center Fund - 115,000 - 125,000 - 135,000 - 145,000 - - 520,00036 Hole - Greenmaster Mowers Replacement - TriFlex 3300 Hydraulic (Greens Unit) 2@$60KCommunity Center Fund 120,000 - 130,000 - 140,000 - 150,000 - - - 540,00036 Hole - John Deere 5510 Tractor with Backhoe - Wash Repair, irrigation mainlinesCommunity Center Fund - - - - - - - - 100,000 - 100,00036 Hole - Kubota MX5200 - Tractor (Spread Fert & Aerify Fairways)Community Center Fund - - - - - - - - 100,000 - 100,00036 Hole - Procore 648 (Greens Aerifier) Community Center Fund - - - - - 100,000 - 110,000 - - 210,00036 Hole - South Pump Station Community Center Fund 510,000 - - - - - - - - - 510,00036 Hole - Toro 3500D (Sidewinder) Mowing Green SurroundsCommunity Center Fund - - - 75,000 - - - - - - 75,00036 Hole - Toro 4500D Rough Mowing Units Community Center Fund - - - - - 135,000 - - 145,000 - 280,00036 Hole - Toro Multi Pro 5800 - Chemical Spray ApplicationsCommunity Center Fund - - - - - - 90,000 - - - 90,00036 Hole - Toro Workman HDX - Heavy Duty for Hauling Equipment, Pull Top Dresser.Community Center Fund - - - - - - - 60,000 60,000 - 120,000Artificial Turf Installation at Community Center EntranceCommunity Center Fund 150,000 - - - - - - - - - 150,000Community Center Audio System Upgrade Community Center Fund - - - 100,000 - - - - - - 100,000Community Center Exterior Stucco Repair and Painting Community Center Fund 190,500 - - - - - - - - - 190,500Community Center Flat Roof Surface ReplacementCommunity Center Fund - 200,000 - 200,000 - 200,000 - 200,000 - 200,0001,000,000Community Center Parking Lot Resurface Community Center Fund 950,000 - - - - - - - - - 950,000CRC ADA Exterior Restroom Community Center Fund 325,000 - - - - - - - - - 325,000Parks & RecreationTown of Oro Valley FY 2025/26 Town Manager's Recommended Budget77
Capital Improvement Plan | Projects by Category CIP Project Listing by Category*Denotes a project with carryforward fundingfrom the prior yearFunding Source 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/3510-YearTotalParks & Recreation (continued)CRC Fitness Exterior Window Replacement Community Center Fund - - - - - 100,000 - - - - 100,000CRC Parking Lot ExpansionCommunity Center Fund - - - - 3,200,000 - - - - - 3,200,000CRC Pool Deck and Equipment Renovation Community Center Fund - - 100,000 - - - - - - - 100,000Equipment Replacement (Golf Maintenance) - Reelmaster Mower*Community Center Fund 105,000 - - - - - - - - - 105,000Golf Maintenance - Parking Lot Reconstruction Community Center Fund - - - - - - 300,000 - - - 300,000Golf Maintenance Facility Siding Replacement and Exterior PaintingCommunity Center Fund - - 100,000 - - - - - - - 100,000Improved Landscape and Gathering Area at Aquatic CenterCapital Fund- 330,000 - - - - - - - - 330,000James D. Kriegh Park - Egleston Road Connection Parking lotCapital Fund- 60,000 750,000 - - - - - - - 810,000James D. Kriegh Park - North Area ImprovementsCapital Fund- - - 78,000 975,000 - - - - - 1,053,000James D. Kriegh Park - North Parking Lot ImprovementsCapital Fund- 375,000 - - - - - - - - 375,000James D. Kriegh Park - Racquetball/Basketball Court ConversionCapital Fund- - 22,800 285,000 250,000 - - - - - 557,800James D. Kriegh Park Field Lighting Capital Fund- - - - - 2,000,000 - - - - 2,050,000MUP Big Wash Trailhead ImprovementsParks&Rec Impact Fee Fund- - 250,000 - - - - - - - 250,000Naranja Park Fields 7 & 8Capital Fund- - - - - - - - - 4,000,0004,000,000OVAC Diving Board and Dive Block ReplacementCapital Fund- - - - - - 136,000 - - - 136,000OVAC Olympic Pool Heater Replacement Capital Fund- - - 500,000 - - - - - - 500,000OVAC Pool ReplasteringCapital Fund- 200,000 - - - - - - - - 200,000OVAC Pump Room Upgrades - Phase Two Capital Fund- 112,000 - - - - - - - - 112,000Pavement Preservation - CRCCommunity Center Fund - 50,000 60,000 - - - - - - - 110,000Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget78
Capital Improvement Plan | Projects by Category CIP Project Listing by Category* Denotes a project with carryforward funding from the prior yearFunding Source 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/3510-Year TotalParks & Recreation (continued)Pusch Ridge Additional Tennis Court Community Center Fund - - - 300,000 - - - - - - 300,000Pusch Ridge Golf - Toro 4500D Rough Mowing UnitsCommunity Center Fund - - - 125,000 - - - - - - 125,000Pusch Ridge Golf Course Pavement PreservationCommunity Center Fund - - 275,000 - - - - - - - 275,000Pusch Ridge Tennis Bleachers and ADA Accessibility*Community Center Fund 198,200 - - - - - - - - - 198,200Pusch Ridge Tennis Court Lighting ReplacementCommunity Center Fund - - 300,000 - - - - - - - 300,000Pusch Ridge Tennis Court Resurfacing Community Center Fund - - - - - 120,000 - - - 120,000Riverfront Park - Field Lighting Replacement Capital Fund- - 1,000,000 - - - - - - - 1,000,000Riverfront Park - Parking Lot Expansion Capital Fund- - - - - 60,000 750,000 - - - 810,000Riverfront Park - Playground Renovation Capital Fund- - - - - 500,000 - - - - 500,000Riverfront Park - ramada over sports courts Capital Fund- - - - - - 22,000 275,000 - - 297,000Steam Pump Ranch Farmer's Market Structure Upgrade*Capital Fund263,542 - - - - - - - - - 263,542Vistoso Trails Nature Preserve Pond Capital Fund2,000,000 - - - - - - - - - 2,000,000Vistoso Trails Nature Preserve Site ImprovementsCommunity Center Fund 200,000 200,000 200,000 200,000 100,000 100,000 100,000 100,000 100,000 100,0001,400,0005,090,572 3,270,500 3,099,000 3,147,500 3,601,000 2,955,000 3,018,500 3,099,500 3,084,500 3,170,500 33,536,572680 Fuel Station Renovation*Capital Fund449,550 - - - - - - - - - 449,550680 Maintenance Yard Back-up Generator Capital Fund- - - 50,000 500,000 - - - - - 550,000Annual Sidewalk ProgramCapital Fund100,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000325,000Equipment Replacement ProgramCapital Fund- 260,500 368,000 418,500 403,000 204,000 178,500 178,500 178,500 178,5002,368,000Facility Maintenance ProgramGeneral Fund299,000 308,000 318,000 328,000 338,000 349,000 360,000 371,000 383,000 395,0003,449,000Public Facilities, Vehicles & EquipmentTown of Oro Valley FY 2025/26 Town Manager's Recommended Budget79
Capital Improvement Plan | Projects by Category CIP Project Listing by Category* Denotes a project with carryforward funding from the prior yearFunding Source 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/3510-Year TotalFuel Management Software (Gasboy Replacement)*Capital Fund 70,000 - - - - - - - - - 70,000MOC Water and Transit flat roof surface replacementCapital Fund - - 70,000 - - - - - - - 70,000Network Storage Capital Fund - - 50,000 - - 50,000 - - - - 100,000Phone System Refresh Capital Fund - - - - - - - 100,000 - - 100,000Public Works Operations Laydown Yard (Electricity)Highway Fund50,000 150,000 - - - - - - - - 200,000Server OS RefreshCapital Fund- 60,000 - - - - 60,000 - - - 120,000Town Court Expansion*Capital Fund800,000- - - - - - - - 800,000Town Hall Admin Building A, Remodel I&T area Capital Fund- 335,000 - - 115,000 - - - - - 450,000Town Hall, Building A, Elevator System ModernizationCapital Fund- - 75,000 - - - - - - - 75,000Vehicle Replacement Program*Capital FundWater Utility FundGrants Fund3,322,022 2,132,000 2,193,000 2,326,000 2,220,000 2,327,000 2,395,000 2,425,000 2,498,000 2,572,00024,410,022Public Safety631,750 170,000 154,000 160,000 166,000 173,0001,454,7503D Scene ScannerGeneral Fund138,000 - - - - - - - - - 138,000Drone as First Responder Program General Fund- 170,000 154,000 160,000 166,000 173,000 - - - - 823,000Police Facility Programming*Capital Fund397,750 - - - - - - - - - 397,750Police Vehicle for New Officer Position Capital Fund96,000 - - - - - - - - - 96,000Stormwater983,000 679,000 3,950,000 350,000 365,000 680,000 460,000 400,000 300,000 750,000 8,917,000Canada Golf Course Driange Improvements Stormwater Utility Fund - - - - - - - 250,000 - - 250,000Carmack Wash at Shadow Mountian Estates Stormwater Utility Fund - - - - - - - - - 750,000750,000Conquistador Golf Course Driange ImprovementsStormwater Utility Fund - - - - - - - 150,000 - - 150,000Public Facilities, Vehicles & Equipment (continued)Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget80
Capital Improvement Plan | Projects by Category CIP Project Listing by Category*Denotes a project with carryforward fundingfrom the prior yearFunding Source 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/3510-YearTotalStormwater (continued)Gravel Pit Wash at Tangerine Road Culvert Stormwater Utility Fund - - - - - 380,000 - - - - 380,000Highland Wash (Grant Funding Required) Stormwater Utility Fund - 400,000 3,800,000- - - - - 4,200,000Highlands Wash at Monterra RidgeStormwater Utility Fund - - - - - - 460,000 - - - 460,000Highlands Wash at Tangerine Road Culvert Stormwater Utility Fund - - - - 365,000 - - - - - 365,000Mutterer's ConstructionStormwater Utility Fund - - 150,000 350,000 - - - - - - 500,000Naranja Park Drainage Improvements Stormwater Utility Fund - - - - - - - - 300,000 - 300,000Oro Valley Drive Drainage and Pavement Improvement*Stormwater Utility Fund 300,000 - - - - - - - - - 300,000PomegranateStormwater Utility Fund - 279,000 - - - - - - - - 279,000Sierra Wash at Glover Rd Infrastructure Repair & Rehabilitation Stormwater Utility Fund 318,000 - - - - - - - - - 318,000Sierra Wash at Via Mandarina Drainage Improvements*Stormwater Utility Fund 365,000 - - - - 300,000 - - - - 665,000Streets/Roads5,776,945 6,361,800 18,147,500 20,179,315 29,074,000 30,340,000 15,448,000 9,258,000 11,404,000 3,481,000 149,470,560(RTA) Lambert Lane Widening - Thornydale Rd to Rancho Sonora Dr (Town Contribution of $1M)PAG/RTA FundRoadway Impact Fee Fund- - - - 25,000,000 27,000,000 - - - - 52,000,000(RTA) Shannon Road Widening - Lambert Lane to Tangerine Road (Town Contribution of $1M)PAG/RTA FundRoadway Impact Fee Fund- - 12,000,000 13,000,000 - - - - - - 25,000,000Annual Bridge Maintenance Program Highway Fund100,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000550,000First Ave. Mill & Overlay (CDO Bridge to Tangerine Rd.)Highway Fund- - 1,695,000 - - - - - - - 1,695,000Illuminated Street SignsHighway Fund- - 60,500 62,315 - - - - - - 122,815La Cañada Bridge Deck Repair (Northbound) Highway Fund50,000 1,657,800 - - - - - - - - 1,707,800La Cañada Cobo ImprovementHighway Fund100,000- - - - - - - - 100,000Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget81
Capital Improvement Plan | Projects by Category CIP Project Listing by Category* Denotes a project with carryforward funding from the prior yearFunding Source 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/3510-Year TotalStreets/Roads (continued)La Cañada Drive Phase III (Naranja Dr. to Tangerine Rd.)Highway Fund - 678,000 - - - - - - - - 678,000La Canada Traffic Signal - Street Improvements (near Leman Academy)Highway Fund - - 600,000 - - - - - - - 600,000Lambert Lane MUP (La Cholla to Wild Creek Dr)Highway Fund 350,000 - - - - - - - - 350,000Linda Vista Blvd Safety (Calle Buena Vista to Oracle Rd)PAG/RTA- - - - - - - - 3,121,000 - 3,121,000Moore Rd La Cholla Blvd IntersectionRoadway Impact Fee Fund- - 500,000 1,700,000 - - - - - - 2,200,000Moore Road Widen (La Cholla Blvd to La Cañada Drive)PAG/RTA- - - - - - 9,417,000 - - - 9,417,000Naranja Dr. Widening ( La Cholla Bl. to 1st Ave.) PAG/RTA- - - - - - - - 3,394,000 - 3,394,000Oracle Rd & Rams Field IntersectionRoadway Impact Fee Fund- - - - 750,000 - - - - - 750,000Palisades Road Widening (1st Ave to 1 mile east)PAG/RTA- - - - - - - 5,886,000 - - 5,886,000Pavement Preservation - Non Roadways Capital Fund115,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,0001,195,000Pavement Preservation - Roadways Highway Fund 3,090,000 3,106,000 3,122,000 3,138,000 3,154,000 3,170,000 3,186,000 3,202,000 3,219,000 3,236,00031,623,000Rancho Vistoso & Woodburne Intersection*Roadway Impact Fee Fund746,945 - - - - - - - - - 746,945Rancho Vistoso Bridge Deck Repair over Highway Fund- 750,000 - - - - - - - - 750,000RV Blvd Mill/Overlay - Honey Bee Wash Bridge to Green Tree Drive Highway Fund- - - 2,034,000 - - - - - - 2,034,000RV Blvd Mill/Overlay (Moore Rd to Tangerine Rd)PAG/RTA- - - - - - - - 1,500,000 - 1,500,000Shannon Road Improvements*Highway Fund400,000 - - - - - - - - - 400,000Summer Youth Transportation Art Program (Summer of 2025)PAG/RTA75,000 - - 75,000 - - 75,000 - - 75,000300,000Tangerine Road Mill/Overlay (La Cañada Dr. to Oracle Rd.)Highway Fund- - - - - - 2,600,000 - - - 2,600,000Traffic Signal at Tangerine Rd / Mussette Dr Highway Fund750,000 - - - - - - - - - 750,000Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget82
Capital Improvement Plan | Projects by Category CIP Project Listing by Category* Denotes a project with carryforward funding from the prior yearFunding Source 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/3510-Year TotalWater System28,064,494 1,910,000 2,650,000 2,450,000 1,660,000 1,160,000 1,160,000 1,360,000 1,360,000 1,360,000 42,814,494Booster Station HP Tank Replacement Water Utility Fund 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,0001,700,000Booster Station Rehabilitation Water Utility Fund 370,000 500,000 1,240,000 740,000 250,000 50,000 50,000 250,000 250,000 250,0003,950,000Control Systems - SCADA Water Utility Fund 325,000 500,000 500,000 500,000 500,000 200,000 200,000 200,000 200,000 200,0003,325,000La Posada Well Equipping* Water Impact Fee/ GPF 671,000 - - - - - - - - - 671,000NWRRDS (Independent) Booster Station at Partnered ReservoirWater Impact Fee/ GPF 4,500,000 - - - - - - - - - 4,500,000NWRRDS (Independent) D-Zone Main from Twin Peaks Booster to Shannon Rd. BoosterWater Impact Fee/ GPF 14,000,000 - - - - - - - - - 14,000,000NWRRDS (Partnered) Pipeline Construction - Transmission Main*Water Impact Fee/ GPF 4,000,000 - - - - - - - - - 4,000,000NWRRDS (Partnered) Reservoir Construction Water Impact Fee/ GPF 1,000,000 - - - - - - - - - 1,000,000NWRRDS (Partnered) Well Equipping, TRICO power to sitesWater Impact Fee/ GPF 1,200,000 - - - - - - - - - 1,200,000Reclaimed Facility Booster Rehabilitation* Water Utility Fund 320,000 - - - - - - - - - 320,000Reservoir RehabilitationWater Utility Fund 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,0002,000,000Steam Pump Well*Water Impact Fee/ GPF 593,494 - - - - - - - - - 593,494Water Meters- New Connections (based on 210 meters per year)Water Utility Fund 325,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,0001,675,000Well HP Tank ReplacementWater Utility Fund 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,0001,700,000Well RehabilitationWater Utility Fund 220,000 220,000 220,000 520,000 220,000 220,000 220,000 220,000 220,000 220,0002,500,000Grand Total45,559,003 14,033,300 31,188,300 28,274,815 39,671,000 38,638,000 21,819,500 15,007,500 16,653,500 13,061,500 263,906,418Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget83
Capital Improvement Plan | Contingent Projects by Category The following projects were identified through the Capital Improvement Plan process but excluded from the CIP as they currently do not have a dedicated funding source and/or defined scope. Contingent CIP Project Listing by CategoryFunding Source 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/3510-YearTotalParks & Recreation350,000 200,000 2,129,999 1,750,000 1,500,000 894,000 550,000 3,000,000 3,100,000 1,500,000 14,973,999Naranja Park Shade Capital Fund 250,000 - - - - - - - - - 250,000Pusch Ridge Golf - Hole #1 Drainage & BeautificationCommunity Center Fund 100,000 - - - - - - - - - 100,000Naranja Park Entry Site Improvements Capital Fund- 200,000 - - - - - - - - 200,000ADA Pathway Pusch View CDO River Park Highway Fund- - 99,999 - - - - - - - 99,999Naranja Park Maintenance FacilityCapital Fund- - 1,200,000 - - - - - - - 1,200,000Naranja Park Pickleball Courts (2) and Shade StructureCapital Fund- - 330,000 - - - - - - - 330,000Naranja Park RamadasCapital Fund- - 500,000 - - - - - - - 500,000MUP - Phase III – Alignment (CDO wash to James D. Kriegh Park)Capital Fund- - - 1,500,000 - - - - - - 1,500,000Naranja Park Basketball CourtsCapital Fund- - - 250,000 - - - - - - 250,000Proctor/Lieber House RenovationCapital Fund- - - - 1,500,000 - - - - - 1,500,000CRC Renovation and ConstructionCommunity Center Fund - - - - - 600,000 - 3,000,000 3,000,0006,600,000Naranja Park Archery Range - Paved Parking, Lights, LandscapeCapital Fund- - - - - 44,000 550,000 - - - 594,000Naranja Park Skate Park expansion Park Capital Fund- - - - - 250,000 - - - - 250,000Steam Pump Ranch - New Northern Entry by Panhandle Stables/Event SpaceCapital Fund- - - - - - - - 100,000 1,500,0001,600,000Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget84
Capital Improvement Plan | Contingent Projects by Category Contingent CIP Project Listing by CategoryFunding Source 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/3510-YearTotal613,000 1,789,500 110,000 50,000 615,0003,177,500MOC Perimeter Fence & Entry Gate Capital Fund- 450,000 - - - - - - - - 450,000Transit Maintenance FacilityCapital FundGrants Fund- 163,000 1,564,500 - - - - - - - 1,727,500CEDPW Building D File Room to Conference Room RenovationCapital Fund- - 20,000 110,000 - - - - - - 130,000MOC DecommissioningCapital Fund- - 50,000 - - - - - - - 50,000Public Works Operations Laydown Yard (Sewer & Water)Highway Fund- - 155,000 - - - - - - - 155,000Administration Building Efficiency Renovation Capital Fund- - - - 50,000 500,000 - - - - 550,000Town Hall, ADA compliant sidewalk connection to La CanadaCapital Fund- - - - - 115,000 - - - - 115,000Public Safety18,000,000 18,040,000 375,00036,415,000Future Police StationCapital Fund- 18,000,000 18,000,000 - - - - - - - 36,000,000PD Main Town Hall, Building F Remodel Capital Fund- - 40,000 375,000 - - - - - - 415,000Streets/Roads6,791,016 1,658,0008,449,016First Avenue Bridge Deck RepairHighway Fund- 2,662,000 - - - - - - - - 2,662,000Rancho Vistoso Blvd Bridge Deck Repair (East & Westbound Over Big Wash)Highway Fund- 4,079,016 - - - - - - - - 4,079,016Tangerine Rd. Bridge Deck Repair over Big WashHighway Fund- 50,000 1,658,000 - - - - - - - 1,708,000Grand Total350,000 25,604,016 23,617,499 2,235,000 1,550,000 1,509,000 550,000 3,000,000 3,100,000 1,500,000 63,015,515Public Facilities, Vehicles & EquipmentTown of Oro Valley FY 2025/26 Town Manager's Recommended Budget85
CIP Project Descriptions
Parks & Recreation
PROJECT TITLE:36 Hole - Greenmaster Mowers Replacement - TriFlex 3300 Hydraulic
FY 25/26 PROJECT BUDGET: $120,000
PRIMARY FUNDING: Community Center Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: 36 Hole - South Pump Station
FY 25/26 PROJECT BUDGET: $510,000
PRIMARY FUNDING: Community Center Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Artificial Turf Installation at Community Center Entrance
FY 25/26 PROJECT BUDGET: $150,000
PRIMARY FUNDING: Community Center Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: Estiamted savings of $2,000 in labor and $2,000 in water
PROJECT TITLE: Community Center Exterior Stucco Repair and Painting
FY 25/26 PROJECT BUDGET: $190,500
PRIMARY FUNDING: Community Center Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: Savings of $1,500 in maintenance costs
Patch and paint aging exterior stucco to prevent water and vermin intrusion and halting further
deterioration
The following are detailed descriptions of all of the recommended CIP projects for Fiscal Year 2025/26. Discussion includes
potential operating impact to the Town (if known and identifiable at this time) as well as indicating any additional funding the
Town will receive to complete the project.
This is for lifecycle replacement of two 2015 Triflex Mowers.
Replacing the CRC's grass entrance lawn (approx. 7,800 sq ft) with durable artificial turf. This will create
a safer, year-round space for youth programs, while saving significant water and maintenance costs.
This project will replace the aging south pump station at hole #16, which is visibly failing. We will
demolish the existing structure and concrete slab, pour a new slab, and install a modern pump station.
This will ensure the irrigation system's reliability, preventing watering disruptions and maintaining turf
health.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 86
CIP Project Descriptions
PROJECT TITLE:Community Center Parking Lot Resurface
FY 25/26 PROJECT BUDGET: $950,000
PRIMARY FUNDING: Community Center Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: CRC ADA Exterior Restroom
FY 25/26 PROJECT BUDGET: $325,000
PRIMARY FUNDING: Community Center Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Equipment Replacement (Golf Maintenance) - Reelmaster Mower
FY 25/26 PROJECT BUDGET: $105,000
PRIMARY FUNDING: Community Center Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Pusch Ridge Tennis Bleachers and ADA Accessibility
FY 25/26 PROJECT BUDGET: $198,200
PRIMARY FUNDING: General Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
Replacement of Reelmaster mower which is past it's useful life and has a worn pump, worn hoses, high
oil consumption, and needs a total reel and roller replacement.
This project will replace the demolished, unsafe bleachers at the Pusch Ridge Tennis Facility with new,
properly anchored bleachers on a cement slab. We will also add ADA-compliant pathways and a shade
structure to enhance accessibility and comfort.
This project will convert the former jacuzzi area into two ADA-compliant outdoor restrooms, addressing
the need for accessible facilities for tennis/pickleball court users, especially when the indoor facility is
closed.
This project consists of removing and replacing the existing deteriorated asphalt pavement.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 87
CIP Project Descriptions
PROJECT TITLE:Steam Pump Ranch Farmer's Market Structure Upgrade
FY 25/26 PROJECT BUDGET: $263,542
PRIMARY FUNDING: Capital Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Vistoso Trails Nature Preserve Pond
FY 25/26 PROJECT BUDGET: $2,000,000
PRIMARY FUNDING: Capital Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT:
PROJECT TITLE: Vistoso Trails Nature Preserve Site Improvements
FY 25/26 PROJECT BUDGET: $200,000
PRIMARY FUNDING: Community Center Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: Approx $100k operating and maintenance cost annually
Vistoso Trails Nature Preserve continued site improvements per the Master Plan
Replacement of the damaged and demolished former shade structure structure used by the Heirloom
Farmer's Market on the property. The FY 25/26 budget will complete the project, including installation
of a misting system, utilizing carryover funds.
Resurface and fill 2.5 acre pond at Vistoso Trails Nature Preserve. Includes treatment of pond edge and
enclosure of mechanical equipment.
Approx, $105,000 ($90,000 for yearly water and $15,000 for pond maintenance)
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 88
CIP Project Descriptions
Public Facilities, Vehicles & Equipment
PROJECT TITLE:680 Fuel Station Renovation
FY 25/26 PROJECT BUDGET: $449,550
PRIMARY FUNDING:Capital Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT:
PROJECT TITLE: Annual Sidewalk Program
FY 25/26 PROJECT BUDGET: $100,000
PRIMARY FUNDING: Capital Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT:
PROJECT TITLE: Facility Maintenance Program
FY 25/26 PROJECT BUDGET: $299,000
PRIMARY FUNDING: General Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: No changes in operating costs anticipated
Maintenance and rehabilitation of Town owned facilities. Annual repair and maintenance of Town
owned facilities and assets are crucial to maintain and extend the useful life of the asset
Design and construct a modern fuel station at 680 Calle Concordia which will improve efficiencies at the
station
Unknown at this time
Town staff personnel inspect and evaluate existing sidewalk conditions throughout the town and
contract all necessary repairs to contractors.
None anticipated
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 89
CIP Project Descriptions
PROJECT TITLE:Fuel Management Software (Gasboy Replacement)
FY 25/26 PROJECT BUDGET: $70,000
PRIMARY FUNDING: Capital Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: Reduced maintenance costs
PROJECT TITLE: Public Works Operations Laydown Yard (Electricity)
FY 25/26 PROJECT BUDGET: $50,000
PRIMARY FUNDING: Highway Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: Unknown at this time
PROJECT TITLE: Town Court Expansion
FY 25/26 PROJECT BUDGET: $800,000
PRIMARY FUNDING: Capital Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: $6,500 - Minimal utility and maintenance cost increases with expanded building
PROJECT TITLE:Vehicle Replacement Program
FY 25/26 PROJECT BUDGET: $3,322,022
PRIMARY FUNDING: Capital Fund - $2,076,022
ADDITIONAL FUNDING: ADOT Grants - $1,171,000
Water Utility Fund - $75,000
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: Reduced maintenance costs as aging vehicles are replaced
Town Court building expansion to accommodate needs. The FY 25/26 budget will complete the project
utilizing carryover funds.
Annual replacement of vehicles across Town departments. Replacement of aging fleet helps control
vehicle repair and maintenance costs. Vehicle reserves are set aside annually to fund replacements.
Replace current Gasboy system with current technology to ensure that fueling continues to be served
from 680 location
This project will develop design plans for electrical, HVAC, plumbing, and interior office space at the
Operations Laydown Yard building on N. La Cholla Blvd.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 90
CIP Project Descriptions
Public Safety
PROJECT TITLE:3D Scene Scanner
FY 25/26 PROJECT BUDGET: $138,000
PRIMARY FUNDING:General Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: $6,000 decreased software licensing cost
PROJECT TITLE: Police Facility Programming
FY 25/26 PROJECT BUDGET: $397,750
PRIMARY FUNDING: Capital Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Police Vehicle for New Officer Position
FY 25/26 PROJECT BUDGET: $96,000
PRIMARY FUNDING: Capital Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: Normal vehicle maintenance
This project will involve consulting experts to design solutions for the police facilities. This follows a
space needs assessment to ensure officers have a more efficient and effective workspace.
Purchase and outfitting of a truck for a new Wellness Officer position.
This project will upgrade to the Leica RTC360 3D scanner, a modern tool for precise and efficient crime
scene documentation, replacing the slow and outdated FARO scanner to improve prosecution
outcomes and reduce staff time.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 91
CIP Project Descriptions
Stormwater
PROJECT TITLE:Oro Valley Drive Drainage and Pavement Improvement
FY 25/26 PROJECT BUDGET: $300,000
PRIMARY FUNDING: Stormwater Utility Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: $3,500 O&M
PROJECT TITLE: Sierra Wash at Glover Rd Infrastructure Repair & Rehabilitation
FY 25/26 PROJECT BUDGET: $318,000
PRIMARY FUNDING: Federal FEMA grant $238,500 (estimated)
ADDITIONAL FUNDING: Stormwater Utility fees (matching funds)
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Sierra Wash at Via Mandarina Drainage Improvements
FY 25/26 PROJECT BUDGET: $365,000
PRIMARY FUNDING: Federal FEMA grant $210,000 (estimated)
ADDITIONAL FUNDING: Stormwater Utility fees (matching funds)
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
Drainage and pavement improvements to address standing water and storm runoff at Oro Valley Drive
and the associated unnamed public drainageway.
Improvements to the outlet apron protecting the box culvert and roadway from potential failure. The
Stormwater Utility has submitted a federal Hazard Mitigation Grant Program application under FEMA.
Repair and rehabilitation to Glover Road's culvert over Sierra Wash to mitigate the erosion and risk of
structural undermining. This culvert is experiencing erosion due to natural channel downcutting,
exposing and undermining the culvert's outlet cutoff wall.
The Stormwater Utility has applied to a FEMA grant that will cover 75% of the project costs, with the
remaining 25% funded by Stormwater Utility revenues.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 92
CIP Project Descriptions
Streets/Roads
PROJECT TITLE:Annual Bridge Maintenance Program
FY 25/26 PROJECT BUDGET: $100,000
PRIMARY FUNDING:Highway Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: $50,000 reduced O&M costs
PROJECT TITLE: La Cañada Bridge Deck Repair (Northbound)
FY 25/26 PROJECT BUDGET: $50,000
PRIMARY FUNDING: Highway Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: La Cañada Cobo Improvement
FY 25/26 PROJECT BUDGET: $100,000
PRIMARY FUNDING: Highway Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Lambert Lane MUP (La Cholla to Wild Creek Dr)
FY 25/26 PROJECT BUDGET: $350,000
PRIMARY FUNDING: Highway Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
This program will focus on addressing nonstructural issues related to Town bridges identified in the
latest report from the Arizona Department of Transportation (ADOT).
The bridge deck has delaminated and needs major repair.
The project consists of building a dedicated right turn lane on N. Placita el Cobo Drive and on La
Cañada Drive into N. Placita El Cobo Drive.
This project consists of designing and constructing a 10-foot-wide asphalt multi-use path south of
Lambert Lane from La Cholla Blvd to Wild Creek Dr.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 93
CIP Project Descriptions
PROJECT TITLE:Pavement Preservation - Non Roadways
FY 25/26 PROJECT BUDGET: $115,000
PRIMARY FUNDING: Capital Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT:
PROJECT TITLE: Pavement Preservation - Roadways
FY 25/26 PROJECT BUDGET: $3,090,000
PRIMARY FUNDING: Highway Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT:
PROJECT TITLE: Rancho Vistoso & Woodburne Intersection
FY 25/26 PROJECT BUDGET: $746,945
PRIMARY FUNDING: Roadway Impact Fee Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: Unknown at this time
PROJECT TITLE: Shannon Road Improvements
FY 25/26 PROJECT BUDGET: $400,000
PRIMARY FUNDING: Highway Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
This project will build a temporary local roadway and multi-use path from Naranja Drive to Tangerine
Road to improve access and pedestrian safety until the full arterial upgrade is completed as part of a
future planned wideningin the RTA Next Plan.
Maintaining adequate funding for this program prevents future costly roadway reconstruction and
rehabilitation
Reconstruction of the Rancho Vistoso & Woodburne Intersection. The intersection is identified in the
Town's Infrastructure Improvement Plan (IIP) as one of the projects used to determine growth
development fee rates. As such, it is eligible to receive its share of collected development impact fees.
Annual pavement preservation for non-roadway assets. Cost effective asphalt surface treatments will be
applied to the Town's parking lots and multi-use paths to preserve and extend the service life.
Maintaining adequate funding for this program prevents future costly reconstruction and rehabilitation
Perform annual roadway treatments per the Town's pavement preservation and management program.
Enhances and improves the roadway system
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 94
CIP Project Descriptions
PROJECT TITLE:Summer Youth Transportation Art Program (Summer of 2025)
FY 25/26 PROJECT BUDGET: $75,000
PRIMARY FUNDING: PAG/RTA Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Traffic Signal at Tangerine Rd / Mussette Dr
FY 25/26 PROJECT BUDGET: $750,000
PRIMARY FUNDING: Highway Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
This project consists of designing and installing a traffic signal at Tangerine Road and Mussette Drive.
This project, will utilize PAG Highway User Revenue Funds, to design and construct public art with the
Town's right-of-ways by local youth. The project is normally administered by the SAACA in coordination
with the Public Works staff. Artwork, signage or landscaping projects may be eligible. The students’
concepts and techniques are aimed at humanizing the roadway system, enhancing urban gateway
features, and helping define the unique identity of their respective communities.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 95
CIP Project Descriptions
Water System
PROJECT TITLE:Booster Station HP Tank Replacement
FY 25/26 PROJECT BUDGET: $170,000
PRIMARY FUNDING: Water Utility Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Booster Station Rehabilitation
FY 25/26 PROJECT BUDGET: $370,000
PRIMARY FUNDING: Water Utility Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Control Systems - SCADA
FY 25/26 PROJECT BUDGET: $325,000
PRIMARY FUNDING: Water Utility Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: La Posada Well Equipping
FY 25/26 PROJECT BUDGET: $671,000
PRIMARY FUNDING: Water Impact Fee Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
Replacement of 5,000 gallon tank to meet all American Society of Mechanical Engineers (ASME)
certification and standards
Rehabilitate select booster stations to return the boosters to optimum operational efficiency and
maintain system reliability
Instrumentation replacement due to aging infrastructure that is not compatible with newer Supervisory
Control and Data Acquisition (SCADA) equipment
Complete the equipping at the La Posada development at First Avenue and Lambert Lane. This project
will replace lost well capacity, maintain healthy groundwater capacity during periods of increased
summer demand and system redundancy in the event of a CAP water outage.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 96
CIP Project Descriptions
PROJECT TITLE:NWRRDS (Independent) Booster Station at Partnered Reservoir
FY 25/26 PROJECT BUDGET: $4,500,000
PRIMARY FUNDING: Water Impact Fee Fund
ADDITIONAL FUNDING: Groundwater Preservation Fees
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: Unknown at this time
PROJECT TITLE: NWRRDS (Independent) D-Zone Main from Twin Peaks Booster to Shannon Rd. Booster
FY 25/26 PROJECT BUDGET: $14,000,000
PRIMARY FUNDING: Water Impact Fee Fund
ADDITIONAL FUNDING: Groundwater Preservation Fees
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: Unknown at this time
PROJECT TITLE: NWRRDS (Partnered) Pipeline Construction - Transmission Main
FY 25/26 PROJECT BUDGET: $4,000,000
PRIMARY FUNDING: Water Impact Fee Fund
ADDITIONAL FUNDING: Groundwater Preservation Fees
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: NWRRDS (Partnered) Reservoir Construction
FY 25/26 PROJECT BUDGET: $1,000,000
PRIMARY FUNDING: Water Impact Fee Fund
ADDITIONAL FUNDING: Groundwater Preservation Fees
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
This project consists of the construction of a booster station having a 4,000 acre-foot per year capacity
that will pump recovered CAP water from the Partnered NWRRDS reservoir located near Lambert and
Twin Peaks road to the Shannon Rd. Reservoir located near Shannon Rd. and Naranja Rd.
Construction of a water transmission main having a 4,000 acre-foot per year capacity that will deliver
recovered CAP water from the Independent NWRRDS booster station at the partnered reservoir to the
NWRRDS Independent Shannon Rd. Reservoir located near Shannon Rd. and Lambert Ln.
This project consists of the construction of a water transmission main having a 4,000 acre-foot per year
capacity that will deliver recovered CAP water from the Independent NWRRDS booster station to the
Independent NWRRDS reservoir located near Naranja and Shannon Rd.
Partnered forebay reservoir construction to supply recovered CAP water to the NWRRDS booster
station.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 97
CIP Project Descriptions
PROJECT TITLE:NWRRDS (Partnered) Well Equipping, TRICO power to sites and associated tasks
FY 25/26 PROJECT BUDGET: $1,200,000
PRIMARY FUNDING: Water Impact Fee Fund
ADDITIONAL FUNDING: Groundwater Preservation Fees
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Reclaimed Facility Booster Rehabilitation
FY 25/26 PROJECT BUDGET: $320,000
PRIMARY FUNDING: Water Utility Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Reservoir Rehabilitation
FY 25/26 PROJECT BUDGET: $200,000
PRIMARY FUNDING: Water Utility Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Steam Pump Well
FY 25/26 PROJECT BUDGET: $593,494
PRIMARY FUNDING: Water Impact Fee Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
Equip two partnered CAP water recovery wells with vertical turbine line shaft pumps and motors. Work
also includes instrumentation and control as well as power to both sites.
Annual reservoir rehabilitation program
Well equipping and system tie-in for replacement of retiring well
Engineering will begin the process of evaluating new more efficient booster pumps, motors, and
maintenance on the facilities suction and discharge piping.
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 98
CIP Project Descriptions
PROJECT TITLE:Water Meters- New Connections (based on 210 meters per year)
FY 25/26 PROJECT BUDGET: $325,000
PRIMARY FUNDING: Water Utility Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Well HP Tank Replacement
FY 25/26 PROJECT BUDGET: $170,000
PRIMARY FUNDING: Water Utility Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
PROJECT TITLE: Well Rehabilitation
FY 25/26 PROJECT BUDGET: $220,000
PRIMARY FUNDING: Water Utility Fund
ADDITIONAL FUNDING: N/A
PROJECT DESCRIPTION:
ANNUAL OPERATING IMPACT: None anticipated
Well HP Tank Replacement of 5000 gallon tank to meet all ASME certifications and standards
Purchase meters for new water system connections
Remove existing pumping unit, rehabilitate the existing well casing and install new pumping unit
Town of Oro Valley FY 2025/26 Town Manager's Recommended Budget 99
Town Manager’s Recommended Budget
Operations Budget Study Session
May 5, 2025
1
Five – Year Forecast
FY 24/25
Forecast
FY 25/26
Forecast
FY 26/27
Forecast
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
CAPITAL FUND
Revenue 2,396,872 1,428,361 1,498,873 1,469,847 1,460,738 1,460,917
Transfers In 7,139,787 6,586,855 2,409,162 1,631,107 2,639,802 2,052,351
Inflows 9,536,659 8,015,215 3,908,036 3,100,954 4,100,541 3,513,268
O&M 61,403 61,703 62,012 62,330 62,658 62,658
Capital 8,316,569 1,730,000 8,383,500 4,029,800 3,069,500 4,076,000
Transfers Out 6,174,530 2,113,600 4,117,008 3,120,518 3,124,134 1,127,858
Outflows 14,552,502 3,905,303 12,562,520 7,212,649 6,256,292 5,266,516
Beginning Fund Balance 16,677,730 11,661,887 15,771,799 7,117,315 3,005,620 849,869
Ending Fund Balance 11,661,887 15,771,799 7,117,315 3,005,620 849,869 (903,380)
2
FY 25/26 Recommended Budget - $147.1 Million
Capital
31%
Personnel
30%
O&M
28%
Debt Service
6 %
Contingency
5%
Administrative
Services
20%
Public Safety
17%
Public Works
16%
Parks &
Recreation
13%
Water
34%
3
$150.8M vs. $147.1M – 2.4% Decrease
Comparison to Current Year Adopted Budget
$44.1 $39.2
$52.5
$7.7 $7.4
$44.4 $40.8
$45.3
$8.9 $7.6
$0
$10
$20
$30
$40
$50
$60
Personnel O&M Capital Debt Service Contingency
FY 2024/25 Budget
FY 2025/26 Budget
Millions0.8%4.2%
2.4%
-13.6%
16.4%
4
FY26 Personnel
Recommended budget includes Police step increases from current MOU and 3% increases for other eligible non-sworn personnel
PSPRS excess payment budgeted at $1,714,655
Medical insurance premiums flat
Includes one additional police officer
ACTUAL ADOPTED PROPOSED
FY 2024/25
ADOPTED TO
FY 2025/26
PROPOSED
FY 2023/24 FY 2024/25 FY 2025/26 CHANGE
TOTAL FULL-TIME POSITION FTE 355.00 355.00 358.00 3.00
TOTAL PART-TIME POSITION FTE 69.24 69.97 65.55 (4.42)
TOTAL TOWNWIDE POSITION FTE 424.24 424.97 423.55 (1.42)
Townwide FTEs for FY26 - Manager's Recommended Budget
5
FY26 O&M Drivers
Departments directed to keep O&M flat
Increases to O&M largely attributable to inflationary factors outside of Town
control like:
utility-rate increases
property and casualty insurance
credit card fees
software license renewals
CAP water charges
6
Fund Balance Report – FY2026 Recommended Budget
Beginning
Fund Balance Revenue Transfers
In Personnel O&M Capital Debt
Service Contingency Total Budget
Appropriation
Transfers
Out
Ending Fund
Balance
General Fund 18,933,292 57,373,584 - 36,726,168 14,951,551 211,000 - 2,000,000 53,888,719 7,288,279 17,129,877
Special Revenue Funds
Community Center Fund 2,825,030 11,192,213 - 1,310,810 6,738,334 2,748,700 229,060 500,000 11,526,904 1,716,268 1,274,070
Highway Fund 1,421,774 4,623,169 2,000,000 1,359,886 1,317,935 4,790,000 - 200,000 7,667,821 - 577,122
Seizures & Forfeitures 342,860 40,000 - - 100,000 - - 282,860 382,860 - 282,860
Debt Service Fund 91,502 126,504 3,918,566 - 10,000 - 4,013,070 100,000 4,123,070 - 113,502
Capital Project Funds
Capital Fund 16,868,939 1,538,926 5,000,000 - - 6,417,864 - 2,000,000 8,417,864 2,234,200 14,755,801
Grants & Contributions 17,815 1,689,950 361,950 - 771,500 1,171,000 - 100,000 2,042,500 - 127,215
TWDIF Fund 3,225,739 588,915 - - 4,287 746,945 - 300,000 1,051,232 - 3,063,422
PAG/RTA Fund 447,141 79,156 - - 80,000 75,000 - 120,000 275,000 - 371,297
Parks & Rec Impact Fee Fund 393,909 382,897 - - 2,001 - - 185,000 187,001 - 774,805
Police Impact Fee Fund 164,209 107,596 - - 572 - - 50,000 50,572 38,765 232,468
Rec In Lieu Fee Fund 18,776 800 - - - - - 18,216 18,216 - 19,576
Internal Service Funds
Benefit Self Insurance Fund 3,412,422 4,673,870 - - 4,673,870 - - 500,000 5,173,870 - 3,412,422
Enterprise Funds
Water Utility Fund 10,253,871 22,088,000 - 4,028,142 11,551,775 2,175,000 3,890,977 500,000 22,145,894 9,883,004 812,973
WRSDIF Fund 16,623,156 1,112,782 9,880,000 - 181,144 25,964,494 804,494 500,000 27,450,132 - 665,806
Stormwater Utility Fund 1,211,645 1,786,200 - 1,017,251 444,755 1,033,000 - 250,000 2,745,006 - 502,839
76,252,079 107,404,562 21,160,516 44,442,257 40,827,724 45,333,003 8,937,601 7,606,076 147,146,661 21,160,516 44,116,056
SOURCES USES
7
FY26 Townwide Revenues - $107,404,562
8
General Fund
FY 25/26 Recommended Budget
9
General Fund
10
General Fund – Revenues, Expenditures and Fund Balance
11
Local Sales Tax Trend
$20
$22
$24
$26
$28
$30
$32
Jul-20Aug-20Sep-20Oct-20Nov-20Dec-20Jan-21Feb-21Mar-21Apr-21May-21Jun-21Jul-21Aug-21Sep-21Oct-21Nov-21Dec-21Jan-22Feb-22Mar-22Apr-22May-22Jun-22Jul '22 Aug '22 Sep '22 Oct '22 Nov '22 Dec '22 Jan '23 Feb '23 Mar '23 Apr '23 May '23 Jun '23Jul '23 Aug '23 Sep '23 Oct '23 Nov '23 Dec '23 Jan '24 Feb '24 Mar '24 Apr '24 May '24 Jun '24Jul '24 Aug '24 Sep '24 Oct '24 Nov '24 Dec '24 Jan '25 Feb '25Local Sales Tax
12 Month Rolling in Millions
FY 21/22 FY 22/23 FY 23/24 FY 20/21 FY 24/25
YTD
12
Local Sales Tax Trend
-
$2
$4
$6
$8
$10
$12
$14
Jul-20Aug-20Sep-20Oct-20Nov-20Dec-20Jan-21Feb-21Mar-21Apr-21May-21Jun-21Jul-21Aug-21Sep-21Oct-21Nov-21Dec-21Jan-22Feb-22Mar-22Apr-22May-22Jun-22Jul '22 Aug '22 Sep '22 Oct '22 Nov '22 Dec '22 Jan '23 Feb '23 Mar '23 Apr '23 May '23 Jun '23Jul '23 Aug '23 Sep '23 Oct '23 Nov '23 Dec '23 Jan '24 Feb '24 Mar '24 Apr '24 May '24 Jun '24Jul '24 Aug '24 Sep '24 Oct '24 Nov '24 Dec '24 Jan '25 Feb '25Retail
Utilities
Contracting
Restaurant & Bar
Remote Seller
Hotel
12 Month Rolling in Millions
13
State Shared Income Tax
Increased
Share from
15% to 18%.
Rate reduction
To 2.5% -2.98%
$5.9 $6.6 $6.2
$9.1
$12.8
$10.3 $9.6 $10.3 $10.8 $11.4 $11.9
2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025
Forecast
2026
Forecast
2027
Forecast
2028
Forecast
2029
Forecast
2030
Forecast
Rate reduction
to 2.5% flat tax
14
Police Department
FY 25/26 Budget Recommendations
15
FY25/26 Department Budgets
FY 24/25
Adopted
FY 25/25
Recommended Variance
Personnel $18,771,576 $19,046,763 $275,187
O&M 1,628,110 1,728,320 100,210
Capital 483,500 -(483,500)
Total $20,883,222 $20,775,083 $(108,103)
Police Department
16
Administration Division
FY25/26 Police Department Budget
New Pre-Academy Program
Increase in Health & Wellness participation
17
Field Services Division
FY25/26 Police Department Budget
Scene Lights for UAS Program
Urban SDK
18
Support Services Division
FY25/26 Police Department Budget
Upcoming Radio Changes
Task Force Assignments
19
Revenue
FY25/26 Police Department Budget
Current fiscal revenue - $1 million. Funding items include:
SRO Reimbursements - $650,000 (18 mon)
Smart & Safe Funds - $285,000
Stonegarden Grant - $220,000
Performance Protocol - $125,000
GOHS Grants - $93,000
Opioid Settlements - $82,000
20
Conclusion
FY25/26 Police Department Budget
Oro Valley is the safest community ranked:
#1 U.S. retirement towns determined by GoBankingRates
#1 in Arizona by Safewise
#3 in Arizona by Living AmberBlog
#4 in Arizona by New Home Source
Triple Accreditation Award
Law Enforcement Operations
Emergency Communications Center
Property & Evidence
21
Oro Valley Town Court
FY 25/26 Budget Recommendations
22
Town Court
Major Accomplishments FY FY24/25
Completed the first three phases of Court
Remodel within allocated budget
Maintained a high level of service to Court
Users during the construction project
Goals for FY25/26:
Complete all phases of the Court Remodel
by November 2025 within allocated
budget
Maintained a high level of service to Court
Users during the construction project
23
Town Court
FY 24/25
Adopted
FY 25/26
Recommended Variance
Personnel $898,601 $811,506 $(87,095)
O&M 224,950 277,474 52,524
Total $1,123,551 $1,088,980 $(34,571)
24
Parks & Recreation
FY 25/26 Budget Recommendations
25
Parks & Recreation - Divisions
FY 24/25
Adopted
FY 25/26
Recommended Variance
Administration $542,359 $542,359 $(60,828)
Parks Management 1,898,069 1,950,254 52,185
Recreation & Culture 731,487 810,814 79,327
Aquatics 1,610,181 1,741,412 131,231
Community Center 7,498,683 8,278,204 779,521
Total $12,280,779 $13,262,215 $981,436
26
Parks & Recreation
FY 24/25
Adopted
FY 25/26
Recommended Variance
Personnel $4,119,479 $4,281,766 $162,287
O&M 7,771,039 8,703,389 932,350
Capital 177,100 48,000 (129,100)
Debt Service 213,161 229,060 15,899
Total $12,280,779 $13,262,215 $981,436
27
Community Center - Indigo Golf
FY 24/25
Adopted
FY 25/26
Recommended Variance
Personnel $1,839,522 $1,992,268 $152,746
Food & Beverage 701,378 751,271 49,893
O&M 2,640,332 2,806,538 166,206
Equipment Leases 162,661 178,560 15,899
Total $5,343,893 $5,728,637 $384,744
28
Public Works
FY 25/26 Budget Recommendations
29
Public Works - Divisions
FY 24/25
Adopted
FY 25/26
Recommended Variance
Administration $1,906,658 $1,679,373 $(226,285)
Fleet & Facilities Maintenance 2,902,633 2,685,891 (216,742)
Transportation Engineering 5,023,303 5,009,321 (13,982)
Street & Drainage Maintenance 1,137,000 838,500 (298,500)
Stormwater 1,517,604 1,511,692 (2,912)
Transit 3,008,826 3,384,494 375,668
Total $15,492,024 $15,109,271 $(382,753)
30
Public Works
FY 24/25
Adopted
FY 25/26
Recommended Variance
Personnel $6,665,635 $6,520,015 $(145,620)
O&M 4,194,939 4,253,256 58,317
Capital 4,631,450 4,336,000 (295,450)
Total $15,492,024 $15,109,271 $(382,753)
31
Community and Economic
Development Department
FY 25/26 Budget Recommendations
32
CED - Divisions
FY 24/25
Adopted
FY 25/26
Recommended Variance
Administration $373,635 $394,958 $21,323
Permitting 1,201,922 1,222,937 21,015
Planning 1,094,269 1,067,548 (26,721)
Inspection and Compliance 813,731 787,437 (26,294)
Economic Development 805,480 835,814 30,334
Total $4,289,037 $4,308,694 $19,657
33
Community and Economic Development (CED)
FY 24/25
Adopted
FY 25/26
Recommended Variance
Personnel $3,196,068 $3,224,164 $28,096
O&M 1,092,969 1,084,530 (8,439)
Total $4,289,037 $4,308,694 $19,657
34
Town Administration
FY 25/26 Budget Recommendations
35
Administration Departments/Functions
Town
Manager’s
Office
Town Council Town Clerk Finance Legal Services
Human
Resources
Information
Technology
Non-
departmental
36
Highlights of Budget Changes
Personnel – 1.4% Increase
Compensation adjustments
Operations & Maintenance – 2.9% decrease
Elections costs
Reductions in Travel & Training
Reductions in Outside Professional Services
Reduction in Minor Assets
Increased Telecommunication Costs
Increased Software Costs
37
Budget Comparison by Category
FY 24/25
Adopted
FY 25/26
Recommended Variance % Variance
Personnel $6,440,564 $6,529,901 $89,337 1.4%
O&M 4,938,997 4,796,288 (142,709)-2.9%
Total $11,379,561 $11,326,189 $(53,372) -0.5%
38
Budget Comparison - Administrative Departments
FY 24/25
Adopted
FY 25/26
Recommended Variance % Variance
Town Clerk $564,954 $460,959 $(103,995)-34.5%
Finance 867,767 894,727 26,960 3.1%
Human Resources 764,005 748,324 (15,681)-2.1%
Information Technology 6,022,838 6,043,216 20,378 0.3%
Town Manager’s Office 1,742,926 1,758,846 15,920 0.9%
Town Council 241,102 216,158 (24,944)-10.3%
Legal Services 1,175,969 1,203,959 27,990 2.4%
Total $11,379,561 $11,326,189 $(53,372)-0.5%
39
Non-departmental
Budget highlights
Children’s Museum - $60,000
Greater Oro Valley Chamber of Commerce - $60,000
UA Center for Innovation - $30,000
General Liability and Property Insurance - $1,084,334
General Fund Vehicle Allocation - $1,028,926
40
Budget Comparison – Non-departmental and Other Uses
FY 24/25
Adopted
FY 25/26
Recommended Variance % Variance
Non-departmental 2,721,603 2,960,504 238,901 8.8%
Contingency 1,314,787 2,000,000 685,213 52.1%
Transfers out 9,403,341 7,228,279 (2,115,062)-22.5%
41
General Fund Transfers
Fund IN OUT
GENERAL FUND
To Capital Fund - CIP - 5,000,000
To Grants & Contributions Fund - 127,750
To Debt Service Fund - Debt Service - 2,160,529
TOTAL GENERAL FUND - 7,288,279
Interfund Transfers
2025/2026
42
Community Center Fund
FY 25/26 Recommended Budget
43
Community Center Fund
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Local Sales Tax 3,879,440 3,859,524 3,972,920 93,480 2.4%
Charges for Services 6,626,727 7,153,710 7,159,243 532,516 8.0%
Interest Income 16,682 7,000 22,500 5,818 34.9%
Miscellaneous 162,550 164,862 37,550 (125,000) -76.9%
Total 10,685,399$ 11,185,096$ 11,192,213$ 506,813$ 4.7%
Expenditures and Other Uses
Personnel 1,222,583 1,217,540 1,310,810 88,227 7.2%
Operations & Maintenance 6,003,439 5,621,074 6,738,334 734,895 12.2%
Debt Service 213,161 210,684 229,060 15,899 7.5%
Capital Outlay 1,792,500 1,408,737 2,748,700 956,200 53.3%
Transfer to Debt Service Fund 1,717,149 1,717,149 1,716,268 (881) -0.1%
Total 10,948,832$ 10,175,184$ 12,743,172$ 1,794,340$ 16.4%
Increase/(Decrease)(263,433)$ 1,009,912$ (1,550,959)$
Beginning Fund Balance 2,825,030$
Ending Fund Balance 1,274,070$ 44
Highway Fund
FY 25/26 Recommended Budget
45
Highway Fund
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Licenses and Permits 25,000 37,000 30,000 5,000 20.0%
State Shared Revenues 4,283,146 4,288,907 4,491,669 208,523 4.9%
Interest Income 150,000 100,000 99,000 (51,000) -34.0%
Miscellaneous 3,000 3,231 2,500 (500) -16.7%
Transfer from Capital Fund 4,000,000 4,000,000 2,000,000 (2,000,000) -50.0%
Total 8,461,146$ 8,429,138$ 6,623,169$ (1,837,977)$ -21.7%
Expenditures and Other Uses
Personnel 1,333,798 1,322,820 1,359,886 26,088 2.0%
Operations & Maintenance 1,281,505 1,256,505 1,317,935 36,430 2.8%
Capital Outlay 5,481,000 5,034,086 4,790,000 (691,000) -12.6%
Total 8,096,303$ 7,613,411$ 7,467,821$ (628,482)$ -7.8%
Increase/(Decrease)364,843$ 815,727$ (844,652)$
Beginning Fund Balance 1,421,774$
Ending Fund Balance 577,122$ 46
Seizures & Forfeitures Fund
FY 25/26 Recommended Budget
47
Seizures & Forfeitures Fund
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Seizures and Forfeitures 100,000 5,000 20,000 (80,000) -80.0%
Interest Income 5,000 20,000 20,000 15,000 300.0%
Total 105,000$ 25,000$ 40,000$ (65,000)$ -61.9%
Expenditures and Other Uses
Operations & Maintenance 100,000 35,000 100,000 - 0.0%
Total 100,000$ 35,000$ 100,000$ -$ 0.0%
Increase/(Decrease)5,000$ (10,000)$ (60,000)$
Beginning Fund Balance 342,860$
Ending Fund Balance 282,860$
48
Debt Service Fund
FY 25/26 Recommended Budget
49
Debt Service Fund
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Federal Subsidy 19,975 19,975 14,504 (5,471) -27.4%
Interest Income 135,000 35,000 32,000 (103,000) -76.3%
Miscellaneous 100,000 90,000 80,000 (20,000) -20.0%
Transfer from General Fund 2,138,179 1,888,179 2,160,529 22,350 1.0%
Transfer from Police Impact Fee Fund 42,718 42,718 38,765 (3,953) -9.3%
Transfer from Comm Center Fund 1,717,149 1,717,149 1,716,268 (881) -0.1%
Transfer from Water Utility Fund 2,333 2,333 3,004 671 28.8%
Total 4,155,354$ 3,795,354$ 4,045,070$ (110,284)$ -2.7%
Expenditures and Other Uses
Operations & Maintenance 10,000 9,500 10,000 - 0.0%
Debt Service 4,020,354 4,020,354 4,013,070 (7,284) -0.2%
Total 4,030,354$ 4,029,854$ 4,023,070$ (7,284)$ -0.2%
Increase/(Decrease)125,000$ (234,500)$ 22,000$
Beginning Fund Balance 91,502$
Ending Fund Balance 113,502$ 50
Capital Fund
FY 25/26 Recommended Budget
51
Capital Fund
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
State Grants 1,000,000 1,000,000 - (1,000,000) -100.0%
Interest Income 348,382 500,000 470,000 121,618 34.9%
Miscellaneous 115,000 60,800 40,000 (75,000) -65.2%
Vehicle Reserves 933,490 933,490 1,028,926 95,436 10.2%
Transfer from General Fund 7,139,787 7,139,787 5,000,000 (2,139,787) -30.0%
Total 9,536,659$ 9,634,077$ 6,538,926$ (2,997,733)$ -31.4%
Expenditures and Other Uses
Operations & Maintenance - 166,836 - - 0.0%
Capital Outlay 9,327,757 5,101,501 6,417,864 (2,909,893) -31.2%
Transfer to Grants Fund 2,174,530 174,530 234,200 (1,940,330) -89.2%
Transfer to Highway Fund 4,000,000 4,000,000 2,000,000 (2,000,000) -50.0%
Total 15,502,287$ 9,442,867$ 8,652,064$ (6,850,223)$ -44.2%
Increase/(Decrease)(5,965,628)$ 191,210$ (2,113,138)$
Beginning Fund Balance 16,868,939
Ending Fund Balance 14,755,801$ 52
Grants & Contributions Fund
FY 25/26 Recommended Budget
53
Grants & Contributions Fund
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Federal Grants 3,209,195 767,195 1,019,550 (2,189,645) -68.2%
State Grants 853,400 203,400 103,400 (750,000) -87.9%
Interest Income 25,000 6,000 6,000 (19,000) -76.0%
Miscellaneous 526,000 - 561,000 35,000 6.7%
Transfer from General Fund 125,375 125,375 127,750 2,375 1.9%
Transfer from Capital Fund 2,174,530 - 234,200 (1,940,330) -89.2%
Total 6,913,500$ 1,101,970$ 2,051,900$ (4,861,600)$ -70.3%
Expenditures and Other Uses
Operations & Maintenance 670,950 205,950 771,500 100,550 15.0%
Capital Outlay 6,014,150 692,650 1,171,000 (4,843,150) -80.5%
Total 6,685,100$ 898,600$ 1,942,500$ (4,742,600)$ -70.9%
Increase/(Decrease)228,400$ 203,370$ 109,400$
Beginning Fund Balance 17,815$
Ending Fund Balance 127,215$ 54
PAG/RTA Fund
FY 25/26 Recommended Budget
55
PAG/RTA Fund
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
State Grants 17,000 17,000 30,000 13,000 76.5%
Charges for Services 28,125 35,156 35,156 7,031 25.0%
Interest Income 50,000 14,500 14,000 (36,000) -72.0%
Total 95,125$ 66,656$ 79,156$ (15,969)$ -16.8%
Expenditures and Other Uses
Operations & Maintenance - 50,000 80,000 80,000 0.0%
Capital Outlay 50,000 - 75,000 25,000 50.0%
Total 50,000$ 50,000$ 155,000$ 105,000$ 210.0%
Increase/(Decrease)45,125 16,656 (75,844)
Beginning Fund Balance 447,141$
Ending Fund Balance 371,297$
56
Townwide Roadway Development Impact Fee Fund
FY 25/26 Recommended Budget
57
Townwide Roadway Development Impact Fee Fund
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Impact Fees 230,027 592,971 488,915 258,888 112.5%
Interest Income 38,000 95,000 100,000 62,000 163.2%
Total 268,027$ 687,971$ 588,915$ 320,888$ 119.7%
Expenditures and Other Uses
Operations & Maintenance - 6,429 4,287 4,287 0.0%
Capital Outlay 100,000 6,500 746,945 646,945 646.9%
Total 100,000$ 12,929$ 751,232$ 651,232$ 651.2%
Increase/(Decrease)168,027$ 675,042$ (162,317)$
Beginning Fund Balance 3,225,739$
Ending Fund Balance 3,063,422$
58
Parks and Recreation Impact Fee Fund
FY 25/26 Recommended Budget
59
Parks & Recreation Impact Fee Fund
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Impact Fees 160,464 200,612 364,897 204,433 127.4%
Interest Income 15,000 11,000 18,000 3,000 20.0%
Total 175,464$ 211,612$ 382,897$ 207,433$ 118.2%
Expenditures and Other Uses
Operations & Maintenance - 3,000 2,001 2,001 0.0%
Total -$ 3,000$ 2,001$ 2,001$ 0.0%
Increase/(Decrease)175,464$ 208,612$ 380,896$
Beginning Fund Balance 393,909$
Ending Fund Balance 774,805$
60
Police Impact Fee Fund
FY 25/26 Recommended Budget
61
Police Impact Fee Fund
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Impact Fees 44,035 132,227 104,596 60,561 137.5%
Interest Income 350 2,500 3,000 2,650 757.1%
Total 44,385$ 134,727$ 107,596$ 63,211$ 142.4%
Expenditures and Other Uses
Operations & Maintenance - 857 572 572 0.0%
Transfer to Debt Service Fund 42,718 42,718 38,765 (3,953) -9.3%
Total 42,718$ 43,575$ 39,337$ (3,381)$ -7.9%
Increase/(Decrease)1,667$ 91,152$ 68,259$
Beginning Fund Balance 164,209$
Ending Fund Balance 232,468$
62
Recreation In Lieu Fee Fund
FY 25/26 Recommended Budget
63
Recreation in Lieu Fee Fund
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Interest Income 500 800 800 300 60.0%
Total 500$ 800$ 800$ 300$ 60.0%
Expenditures and Other Uses
Capital Outlay - - - - 0.0%
Total -$ -$ -$ -$ 0.0%
Increase/(Decrease)500$ 800$ 800$
Beginning Fund Balance 18,776
Ending Fund Balance 19,576$
64
Benefit Self Insurance Fund
FY 25/26 Recommended Budget
65
Benefit Self Insurance Fund
66
Oro Valley Water Utility
FY 25/26 Recommended Budget
67
Water Utility
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Charges for Services 3,424,000 3,427,168 3,457,000 33,000 1.0%
Interest Income 100,000 300,000 100,000 - 0.0%
Miscellaneous - 48,000 20,000 20,000 0.0%
Water Sales 18,000,000 17,781,054 18,511,000 511,000 2.8%
Bond Proceeds - 2,433,820 -
Loan Proceeds 8,000,000 4,807,200 - (8,000,000) -100.0%
Total 29,524,000$ 28,797,242$ 22,088,000$ (7,436,000)$ -25.2%
Expenses and Other Uses
Personnel 3,992,428 3,739,348 4,028,142 35,714 0.9%
Operations & Maintenance 11,198,284 11,222,017 11,551,775 353,491 3.2%
Capital Outlay 1,785,330 1,581,058 2,175,000 389,670 21.8%
Debt Service 3,391,568 3,391,568 3,890,977 499,409 14.7%
Transfer to Debt Service Fund 2,333 2,333 3,004 671 28.8%
Transfer to Impact Fee Fund 6,860,000 8,000,000 9,880,000 3,020,000 44.0%
Cash Total *27,229,943$ 27,936,324$ 31,528,898$ 4,298,955$ 15.8%
Increase/(Decrease)2,294,057$ 860,918$ (9,440,898)$
Beginning Fund Balance 10,253,871
Ending Fund Balance 812,973$ 68
FY25/26 Department Budgets
FY 24/25
Adopted
FY 25/26
Recommended Variance
Personnel $3,992,428 $4,028,142 $35,714
O&M* 11,198,284 11,551,775 353,491
Capital 1,785,330 2,175,000 389,670
Debt Service 3,393,901 3,893,981 500,080
Other Financing Uses 6,860,000 9,880,000 3,020,000
Total $27,229,943 $31,528,898 $4,298,955
Water Utility
* amount excludes depreciation and amortization
69
Water Impact Fee Fund (WRSDIF)
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Federal Grants 1,638,383 1,788,383 - (1,638,383) -100.0%
Impact Fees 1,270,841 1,190,590 937,782 (333,059) -26.2%
Interest Income 275,000 300,000 175,000 (100,000) -36.4%
Bond Proceeds - 3,650,730 - - 0.0%
Loan Proceeds 12,000,000 7,210,800 - (12,000,000) -100.0%
Transfer From Water Utility Fund 6,860,000 8,000,000 9,880,000 3,020,000 44.0%
Total 22,044,224$ 22,140,503$ 10,992,782$ (11,051,442)$ -50.1%
Expenditures and Other Uses
Operations & Maintenance 162,000 222,734 181,144 19,144 11.8%
Debt Service 55,711 55,711 804,494 748,783 1344.0%
Capital Outlay 26,485,424 17,670,930 25,964,494 (520,930) -2.0%
Total 26,703,135$ 17,949,375$ 26,950,132$ 246,997$ 0.9%
Increase/(Decrease)(4,658,911)$ 4,191,128$ (15,957,350)$
Beginning Fund Balance 16,623,156$
Ending Fund Balance 665,806$
70
Oro Valley Stormwater Utility
FY 25/26 Recommended Budget
71
Stormwater Utility
FY 2025 FY 2025 FY 2026 Variance with Variance with
Budget Projected Budget Budget ($)Budget (%)
Revenues and Other Sources
Federal Grants 210,000 - 239,200 - 13.9%
Charges for Services 1,518,500 1,527,949 1,527,000 8,500 0.6%
Interest Income 19,000 40,000 20,000 1,000 5.3%
Total 1,747,500$ 1,567,949$ 1,786,200$ 38,700$ 2.2%
Expenses and Other Uses
Personnel 1,018,770 965,603 1,017,251 (1,519) -0.1%
Operations & Maintenance 425,834 384,543 444,755 18,921 4.4%
Capital Outlay 735,000 70,000 1,033,000 298,000 40.5%
Cash Total *2,179,604$ 1,420,146$ 2,495,006$ 315,402$ 14.5%
Increase/(Decrease)(432,104)$ 147,803$ (708,806)$
Beginning Fund Balance 1,211,645
Ending Fund Balance 502,839$
72
Summary
Townwide & General Fund Budget Parameters
1 new police officer is only addition to FTEs
Flat O&M budget, except for budget drivers such as utilities, insurance,
etc.
General Fund meets 30% fund balance reserve policy
Townwide budget significant CIP project is NWRRDS
Budget is structurally balanced
73