CITY of ALBUQUERQUE
TWENTY SEVENTH COUNCIL
COUNCIL BILL NO. C/S R-26-17 ENACTMENT NO. ________________________
SPONSORED BY: Renée Grout
RESOLUTION
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C/S Appropriating Funds For Operating The Government Of The City Of Albuquerque For Fiscal Year 2027, Beginning July 1, 2026 And Ending June 30, 2027; Adjusting Fiscal Year 2026 Appropriations; And Appropriating Capital Funds (Grout)
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APPROPRIATING FUNDS FOR OPERATING THE GOVERNMENT OF THE CITY OF ALBUQUERQUE FOR FISCAL YEAR 2027, BEGINNING JULY 1, 2026 AND ENDING JUNE 30, 2027; ADJUSTING FISCAL YEAR 2026 APPROPRIATIONS; AND APPROPRIATING CAPITAL FUNDS.
WHEREAS, the Charter of the City of Albuquerque requires the Mayor to formulate the annual operating budget for the City of Albuquerque; and
WHEREAS, the Charter of the City of Albuquerque requires the Council to approve or amend and approve the Mayor's budget; and
WHEREAS, appropriations for the operation of the City government must be approved by the Council; and
WHEREAS, the City Council identified unresolved discrepancies and reconciliation concerns within the Administration’s proposed General Fund balance and recurring revenue assumptions, and desires to make adjustments to ensure the budget more accurately reflects available recurring resources and operational needs; and
WHEREAS, the City Council desires to prioritize employee compensation and implementation of the recommendations identified in the Evergreen classification and compensation study, including efforts to move employee compensation toward the twenty-fifth percentile; and
WHEREAS, the City Council recognizes that continued employee recruitment and retention challenges across multiple departments have impacted operational efficiency and service delivery, and therefore desires to prioritize implementation of the Evergreen classification and compensation study recommendations, including movement toward the twenty-fifth percentile and additional cost-of-living adjustments for employees; and
WHEREAS, the City Council desires to prioritize core municipal services and constituent-facing operations, including public safety support services, transit operations, parks and open space maintenance, animal welfare field services, code enforcement, technology infrastructure, and senior services, to maintain service levels and protect the quality of life for Albuquerque residents; and
WHEREAS, the City Council further desires to maintain a balanced budget in accordance with applicable law and sound fiscal practices.
BE IT RESOLVED BY THE COUNCIL, THE GOVERNING BODY OF THE CITY OF ALBUQUERQUE:
Section 1. That the amount of $73,515,000 is hereby reserved in the Operating Reserve Fund for the City of Albuquerque for Fiscal Year 2027.
Section 2. That the amount of $3,700,000 is hereby reserved within the General Fund for Fiscal Year 2027 for the purpose of funding compensation adjustments necessary to bring all City of Albuquerque full-time equivalent (FTE) positions to at least the twenty-fifth percentile (25%), as identified in the most recent Evergreen classification and compensation study. Such adjustment is subject to applicable collective bargaining negotiations. Prior to the release or distribution of any reserved funds authorized pursuant to this section, the Administration shall provide to the City Council a detailed fiscal analysis identifying the projected salary costs, employee benefit costs, Public Employees Retirement Association (PERA) impacts, Federal Insurance Contributions Act (FICA) impacts, and estimated future-year recurring fiscal obligations associated with the proposed compensation adjustments. Upon execution of Collective Bargaining Agreement (CBA) contract agreements, and receipt of such fiscal analysis by the City Council, the amount is hereby unreserved and shall be distributed to the appropriate departments for the purpose of implementing these compensation adjustments by the Office of Management and Budget.
Section 3. That the amount of $4,500,000 is hereby reserved for an additional one percent (1%) Cost of Living Adjustment (COLA) increase for all regular, full-time City positions except positions associated with International Association of Fire Fighters (IAFF) Local 244, which has negotiated increases for Fiscal Year 2027. The amount hereby reserved shall be unreserved, pending General Fund expenditures not exceeding the Fiscal Year 2026 revised appropriation level of $874,624,000, which includes a $2,000,000 one-time compensation, pending final General Fund expenditures. This amount shall be distributed by the Office of Management and Budget to the respective departments and programs for the purpose of implementing such compensation adjustments upon execution of applicable collective bargaining agreements.
Section 4. That the following amounts are hereby appropriated to the following programs for operating City government during Fiscal Year 2027:
GENERAL FUND - 110
Animal Welfare Department
Animal Care Center 16,621,000
Animal HEART 21,000
Arts and Culture Department
Biological Park 19,654,000
CABQ Media 1,233,000
CIP Bio Park 673,000
Community Events 5,024,000
Explora 1,539,000
Museum 4,369,000
Museum-Balloon 1,898,000
Public Arts and Urban Enhancement 727,000
Public Library 17,940,000
Strategic Support 2,155,000
Chief Administrative Office Department
Chief Administrative Office 5,929,000
City Support Department
Dues and Memberships 536,000
Early Retirement 4,000,000
GRT Administration Fee 5,479,000
Joint Committee on Intergovernmental Legislative Relations 327,000
Open and Ethical Elections 875,000
Transfer to Other Funds:
Capital Acquisition Fund (305) 1,000,000
Operating Grants Fund (265) 4,000,000
Sales Tax Refunding D/S Fund (405) 14,473,000
Solid Waste Operating Fund (651) 711,000
Vehicle/Equipment Replacement Fund (730) 500,000
Civilian Police Oversight Department
Civilian Police Oversight Agency 3,124,000
Community Safety Department
Administrative Support 5,869,000
Field Response 11,841,000
Special Operations 1,928,000
Council Services Department
Council Services 10,499,000
Transfer to Other Funds:
Capital Acquisition Fund (305) 50,000
Economic Development Department
Economic Development 3,289,000
Economic Development Investment 1,406,000
International Trade 95,000
Environmental Health Department
Consumer Health 2,286,000
Environmental Services 749,000
Strategic Support 1,732,000
Urban Biology 678,000
Finance and Administrative Services Department
Accounting 4,442,000
Financial Support Services 1,191,000
Office of Equity and Inclusion 2,099,000
Office of Management and Budget 2,033,000
Office of MRA 1,777,000
Purchasing 2,258,000
Strategic Support 881,000
Treasury 1,163,000
Fire Department
Dispatch 7,651,000
Emergency Response/Field Op 104,726,000 Emergency Services 4,134,000
Fire Prevention/FMO 8,091,000
Headquarters 5,042,000
Logistics/Planning 4,148,000
Training 4,388,000
General Services Department
Convention Center/ASC 2,092,000
Energy and Sustainability 678,000
Facilities 8,286,000
Security 9,753,000
Strategic Support 1,177,000
Transfer to Other Funds:
Stadium Ops Fund (691) 0
Health, Housing and Homelessness Department
Affordable Housing 1,433,000
Emergency Shelter 8,178,000
Gateway Center 15,137,000
Health and Human Services 4,624,000
Homeless Support Services 6,621,000
Of this amount, $100,000 shall be designated to HopeWorks for Day shelter
operations and meal programs.
Mental Health 4,731,000
Strategic Support 3,515,000
Substance Use 3,215,000
Transfer to Other Funds:
Operating Grants Fund (265) 6,500,000
Human Resources Department
B/C/J/Q Union Time 131,000
Personnel Services 4,704,000
Legal Department
Legal Services 8,780,000
Mayor’s Office Department
Mayor’s Office 1,085,000
Municipal Development Department
Construction 2,211,000
Design Recovered CIP 2,307,000
Design Recovered Storm 3,200,000
Real Property 826,000
Special Events Parking 19,000
Storm Drainage 4,543,000
Strategic Support 3,539,000
Street Services-F110 13,536,000
Streets 6,776,000
Transfer to Other Funds:
Trsf to Gas Tax Road Fund (282) 3,838,000
Office of the City Clerk
Administrative Hearing Office 586,000
Office of the City Clerk 4,365,000
Open and Ethical 94,000
Office of Inspector General
Office of Inspector General 1,137,000
Office of Internal Audit
Internal Audit 1,266,000
Parks and Recreation Department
Aquatic Services 6,536,000
CIP Funded Employees 3,034,000
Golf 5,794,000
Open Space Management 6,281,000
Park Management 21,522,000
Recreation 5,771,000
Strategic Support 2,325,000
Transfer to Other Funds:
Capital Acquisition Fund (305) 100,000
Planning Department
Code Enforcement 5,418,000
One Stop Shop 11,765,000
Strategic Support 4,280,000
Urban Design and Development 3,058,000
Transfer to Other Funds:
Capital Acquisition Fund (305) 280,000
Refuse Disposal Operating Fund (651) 463,000
Police Department
Administrative Support 22,834,000
Investigative Services 61,321,000
Neighborhood Policing 139,956,000
Off-Duty Police Overtime 200,000
Office of Emergency Management 806,000
Office of the Superintendent 18,267,000
Prisoner Transport 4,653,000
Professional Accountability 28,904,000
Transfer to Other Funds:
Parking Facilities Operating Fund (641) 400,000
Senior Affairs Department
Basic Services 664,000
Strategic Support 3,697,000
Well Being 7,967,000
Technology and Innovation Department
Citizen Services 4,439,000
Data Management for APD 990,000
Information Services 12,169,000
Transit Department
Transfer to Transit Operating Fund (661) 25,937,000
Youth and Family Services Department
Child and Family Development 4,614,000
Community Recreation 17,496,000
Educational Initiatives 2,323,000
Strategic Support 1,780,000
LOCAL GOVERNMENT ABATEMENT FUND - 201
Finance and Administrative Services Department
Recovery Housing 100,000
MARIJUANA EQUITY AND COMMUNITY REINVESTMENT FUND - 202
Finance and Administrative Services Department
Guaranteed Basic Income Cohort 1 1,000,000
Marijuana Equity and Community Reinvestment 2,914,000
Transfer to Other Funds:
Operating Grants Fund (265) 586,000
FIRE FUND - 210
Fire Department
State Fire Fund 3,965,000
Transfer to Other Funds:
Fire Debt Service Fund (410) 279,000
LODGERS’ TAX FUND - 220
Finance and Administrative Services Department
Lodgers’ Promotion 8,500,000
Transfer to Other Funds:
General Fund (110) 1,273,000
This increased funding shall be used for tourism projects, including the City’s Indoor Track ($320,000), and programming funds for Bands of Enchantment ($440,000).
Sales Tax Refunding D/S Fund (405) 8,504,000
Lodger’s Tax appropriations are based on estimated revenue at the beginning of each fiscal year. Actual revenue may exceed estimated revenue causing promotional and debt appropriations to be deficient prior to the end of the fiscal year. If actual revenue exceeds estimated revenue, the variance is hereby appropriated to satisfy contractual promotional payments and debt obligations by the standard 50/50 revenue allocation.
HOSPITALITY TAX FUND - 221
Finance and Administrative Services Department
Lodgers’ Promotion 2,009,000
Transfer to Other Funds:
Capital Acquisition Fund (305) 874,000
Sales Tax Refunding D/S Fund (405) 1,135,000
Hospitality Tax appropriations are based on estimated revenue at the beginning of each fiscal year. Actual revenue may exceed estimated revenue causing promotional and debt appropriations to be deficient prior to the end of the fiscal year. If actual revenue exceeds estimated revenue, the variance is hereby appropriated to satisfy contractual promotional payments and debt obligations by the standard 50/50 revenue allocation.
CULTURAL AND RECREATION PROJECTS FUND - 225
Arts & Culture Department
Balloon Center Projects 8,000
Community Events Projects 63,000
Museum Projects 259,000
ALBUQUERQUE BIOLOGICAL PARK PROJECTS FUND - 235
Arts & Culture Department BioPark Projects 2,500,000
AIR QUALITY FUND - 242
Environmental Health Department
Operating Permits 3,369,000
Vehicle Pollution Management 1,433,000
Transfer to Other Funds:
General Fund (110) 636,000
SENIOR SERVICES PROVIDER FUND - 250
Senior Affairs Department
CDBG Services 100,000
Senior Services Provider 8,809,000
Transfer to Other Funds:
General Fund (110) 1,042,000
OPERATING GRANTS FUND - 265
Health, Housing and Homelessness Department
Prepaid Rapid Rehousing 6,500,000
Housing Voucher Support Services 586,000
The determination of the total housing voucher funding is based on the department’s available rolling balances and historical expenditure patterns. In the event additional housing voucher funding is determined necessary during Fiscal Year 2027, available mid-year funding shall be prioritized for consideration of supplemental appropriation for housing voucher assistance.
LAW ENFORCEMENT PROTECTION PROJECTS FUND - 280
Police Department
Law Enforcement Protection Act 1,427,000
Law Enforcement Protection Act - Aviation 20,000
Transfer to Other Funds:
General Fund (110) 100,000
GAS TAX ROAD FUND - 282
Municipal Development Department
Street Services-F282 7,244,000
Transfer to Other Funds:
General Fund (110) 248,000
AUTOMATED SPEED ENFORCEMENT FUND - 289
Municipal Development Department
Speed Enforcement Program 3,032,000
Transfer to Other Funds:
General Fund (110) 2,221,000
That the following appropriations are hereby made to Fund (289) Vision Zero Projects per attachment A.
SALES TAX REFUNDING DEBT SERVICE FUND - 405
City Support Department
Sales Tax Debt Service 27,863,000
FIRE DEBT SERVICE FUND - 410
Fire Department
Fire Debt Service 279,000
GENERAL OBLIGATION BOND DEBT SERVICE FUND - 415
City Support Functions
General Obligation Bond Debt Service 97,775,000
AVIATION OPERATING FUND - 611
Aviation Department
Management & Professional Support 14,835,000
Operations, Maintenance and Security 37,917,000
Public Safety 8,131,000
Transfers to Other Funds:
Airport Capital and Deferred Maintenance (613) 17,000,000
General Fund (110) 7,383,000
PARKING FACILITIES OPERATING FUND - 641
General Services Department
Parking Services 5,146,000
Transfers to Other Funds:
General Fund (110) 727,000
REFUSE DISPOSAL OPERATING FUND - 651
Solid Waste Management Department
Administrative Services 9,559,000
Clean City 19,561,000
Collections 26,852,000
Disposal 12,598,000
Maintenance - Support Services 7,152,000
Transfers to Other Funds:
General Fund (110) 9,666,000
Refuse Disposal Capital Fund (653) 5,935,000
A contingent appropriation is made based upon the cost of fuel exceeding $2.30 per gallon during FY/27 in the Refuse Disposal Operating Fund (651). Fuel appropriations for Administrative Services, Clean City, Collections, Disposal, and Maintenance - Support Services programs will be increased up to the additional fuel surcharge revenue received at fiscal year-end.
REFUSE DISPOSAL DEBT SERVICE FUND - 655
Solid Waste Management Department
Debt Service 2,764,000
TRANSIT OPERATING FUND - 661
Transit Department
ABQ Rapid Transit 5,807,000
ABQ Ride 33,111,000
Facility Maintenance 3,189,000
Paratransit Services 7,748,000
Special Events 96,000
Strategic Support 5,440,000
Transfer to Other Funds:
General Fund (110) 7,254,000
Refuse Disposal Operating Fund (651) 150,000
TR Grants Fund (663) 463,000
SPORTS STADIUM OPERATING FUND - 691
General Services Department
Stadium Operations 1,225,000
Transfer to Other Funds:
General Fund (110) 30,000
SPORTS STADIUM DEBT SERVICE FUND - 695
General Services Department
Stadium Debt Service 976,000
RISK MANAGEMENT FUND - 705
Finance and Administrative Services Department
Risk - Fund Administration 1,352,000
Risk - Safety Office 2,775,000
Risk - Tort and Other 3,981,000
Risk - Workers’ Comp 3,291,000
WC/Tort and Other Claims 29,291,000
Transfers to Other Funds:
General Fund (110) 1,307,000
Human Resources Department
Employee Equity 1,085,000
Unemployment Compensation 1,540,000
GROUP SELF-INSURANCE FUND - 710
Human Resources Department
Group Self Insurance 110,735,000
FLEET MANAGEMENT FUND - 725
General Services Department
Fleet Management 14,368,000
Transfer to Other Funds:
General Fund (110) 493,000
VEHICLE/EQUIPMENT REPLACEMENT FUND - 730
Technology and Innovation Department
Computers 500,000
EMPLOYEE INSURANCE FUND - 735
Human Resources Department
Insurance Administration 4,193,000
Transfer to Other Funds:
General Fund (110) 299,000
COMMUNICATIONS FUND - 745
Technology and Innovation Department
City Communications 12,653,000
Transfer to Other Funds:
Transfer to General Fund (110) 338,000
Section 5. That the following appropriations are hereby adjusted to the following programs from fund balance and/or revenue for operating City government in Fiscal Year 2026:
FLEET MANAGEMENT FUND - 725
General Services Department
Transfers to Other Funds:
Capital Acquisition Fund (305) 2,300,000
Section 6. That the following appropriations are hereby made to the Capital Program to the specific funds and projects as indicated below for Fiscal Year 2027:
Department/Fund Source Amount
City Support/Fund (305)
LEDA Transfer from Fund (110) 1,000,000
Finance and Administrative/Fund (305)
Convention Center Improvements Transfer from Fund (221) 874,000
Parks & Recreation/Fund (305)
Park Development/Parks Transfer from Fund (110) 100,000
Urban Forestry Activity 7289060 (150,000)
Urban Tree Canopy Grant Program Activity 7221340 200,000
Solid Waste/Fund (653)
Refuse Equipment Transfer from Fund (651) 4,800,000
Automatic Collect Sys Transfer from Fund (651) 475,000
Disposal Facilities Transfer from Fund (651) 1,104,000
Refuse Facility Transfer from Fund (651) 500,000
Recycle Carts Transfer from Fund (651) 505,000
Computer Equipment Transfer from Fund (651) 505,000
Alternative Landfills Transfer from Fund (651) 199,000
Landfill Environmental Transfer from Fund (651) 1,020,000
Section 7. That the following appropriations are hereby made to the Capital Program to the specific funds and projects as indicated below for Fiscal Year 2026:
Department/Fund Source Amount
Municipal Development/Fund (305)
Roof Repair City Facilities Transfer from Fund (725) 2,300,000
Section 8. TEMPORARY FY27 CIP INDIRECT OVERHEAD AUTHORIZATION.
The City Council finds that Ordinance O-26-03 established a baseline Capital Implementation Program (“CIP”) Indirect Overhead (“IDOH”) rate of 2.75% and further established a process for review and approval of alternative IDOH rates by the City Council. The Council further finds that the Administration submitted Executive Communication EC-26-144 requesting approval of a 5.0% FY27 IDOH rate associated with administration and support of capital improvement activities. For Fiscal Year 2027 only, the City is authorized to apply an additional IDOH recovery amount associated with the administration and implementation of the 2026 Series General Obligation Bond program in excess of the baseline 2.75% rate established in § 2-11-21 ROA 1994, provided that:
A. The total IDOH recovery rate applied to the 2026 Series General Obligation Bond program shall not exceed 5.0%;
B. Any additional IDOH recovery above the 2.75% baseline shall be limited solely to allowable indirect administrative, fiscal, procurement, legal, project management, and capital program support costs consistent with § 2-11-21 ROA 1994, applicable law, bond covenants, and adopted financial policies;
C. No IDOH recovery authorized pursuant to this section shall be applied to ineligible operating, maintenance, executive administrative, or unrelated departmental expenses prohibited under § 2-11-21 ROA 1994;
D. The Department of Finance and Administrative Services (“DFAS”) shall calculate and implement the allowable FY27 IDOH recovery associated with the 2026 Series General Obligation Bonds and process any necessary budget adjustments consistent with this section; and
E. This authorization shall expire at the conclusion of Fiscal Year 2027 (June 30, 2027) unless otherwise approved by the City Council.
Section 9. That the City of Albuquerque hereby adopts the budget hereinabove described and respectfully requests approval from the State of New Mexico, Local Government Division of the Department of Finance and Administration.
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