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HomeMy WebLinkAboutPackets - Council Packets (1957)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