2027_City-Town_Official_Budget_Forms Final.xlsx
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City of Buckeye Tentative Budget
2027
Before using the enclosed schedules, please complete the following:
Completing the steps below will populate the heading for each of the attached schedules.
Arizona Revised Statutes (A.R.S.) §§42-17101 and 42-17102 require cities and towns to prepare annual budgets on forms
the Arizona Auditor General developed. The official forms on Schedules A through G include all elements statute requires
that the cities and towns must include in their budget. Please note, a city or town may choose to add more information
or detail than statute requires within the official budget forms.
The budget form has a drop-down field to select the budget year, and the instructions do not include specific dates as they
are not issued annually. As used in these instructions, the term “current year” is the fiscal year in which the city or town is
operating, and “budget year” is the fiscal year for which the city or town is budgeting. Cities and towns should use the
budget schedules dated 6/23 for fiscal year 2024 and thereafter. As changes become necessary, we will post new forms on
our website and notify cities and towns of the changes by email.
Linked instructions for completing the schedules are included on the Instructions tab. Links to the related instructions and
specific line numbers or section titles have been included throughout the schedules (highlighted in light blue) to allow users to
access the specific line instructions directly without the need to scroll through other instructions. An Instructions button is
provided at the top of each schedule unless no additional instructions are needed to complete that sheet. This button links to
the first instruction for that schedule, and users may scroll down to view all instructions for the schedule. To return to the
related schedule after reviewing the instructions, simply click on the schedule's tab at the bottom of the Excel
screen or press the Alt and back arrow keys. The schedules have been set to print without “objects” so that the
instructions buttons do not print. The light blue highlighting will print, and users may remove the highlights before printing if
needed.
1. Enter the city/town name:
2. Select the budget year:
6/23 Arizona Auditor General
Official City/Town Budget Forms
Protection/Unprotection of file:
Printing tips:
You may need to add lines to Schedules C through G to accommodate all funds or departments involved. Remember to
check all formulas in the subtotals and totals to ensure that any additional lines added are included, and make changes
accordingly. Once changes have been made, the sheet should be reprotected by reversing the above process. Reprotecting
the sheets will help ensure that formulas are not accidentally altered or deleted.
Schedule A can be printed on 1 page in landscape format with the "fit to 1 page wide by 1 page tall" option (Page Setup)
selected. Schedules B through F can be printed in portrait format. Schedule G can be printed in landscape format. Schedules
with multiple pages are formatted to print with the column headings on each page.
If you have any questions, please contact the Accountability Services Division at asd@azauditor.gov or (602) 977-2796.
Each spreadsheet within the file has been protected to prevent accidental deletion of formulas. When the sheet is protected,
you can move from one cell to the next using the Tab key. A password was not assigned so the sheets may be unprotected
to make minor formatting changes such as row height, column width, and font size. To unprotect an individual spreadsheet,
select Protect/Unprotect Sheet from the menu.
6/23 Arizona Auditor General
Official City/Town Budget Forms
Official Budget Forms
City of Buckeye Tentative Budget
Fiscal year 2027
6/23 Arizona Auditor General
Official City/Town Budget Forms
Schedule B—Tax levy and tax rate information
Schedule G—Full-time employees and personnel compensation
Schedule C—Revenues other than property taxes
Schedule D—Other financing sources/(uses) and interfund transfers
Schedule E—Expenditures/expenses by fund
Schedule F—Expenditures/expenses by department (as applicable)
City of Buckeye Tentative Budget
Table of Contents
Fiscal year 2027
Resolution for the adoption of the budget
Schedule A—Summary Schedule of estimated revenues and expenditures/expenses
6/23 Arizona Auditor General
Official City/Town Budget Forms
Clerk
Passed by the ________________City/Town Council, this _____ day of __________.
APPROVED:
____________________________________________
Mayor
WHEREAS, in accordance with the provisions of Title 42, Ch. 17, Art. 1-5, Arizona
Revised Statutes (A.R.S.), the City/Town Council did, on _______, _____, make an estimate
of the different amounts required to meet the public expenditures/expenses for the ensuing
year, also an estimate of revenues from sources other than direct taxation, and the amount to
be raised by taxation upon real and personal property of the City/Town of ____________, and
City of Buckeye Tentative Budget
Resolution for the adoption of the budget
Fiscal year 2027
ATTEST:
WHEREAS, in accordance with said chapter of said title, and following due public notice,
the Council met on _______, _____, at which meeting any taxpayer was privileged to appear
and be heard in favor of or against any of the proposed expenditures/expenses or tax levies,
and
WHEREAS, it appears that publication has been duly made as required by law, of said
estimates together with a notice that the City/Town Council would meet on _______, _____,
at the office of the Council for the purpose of hearing taxpayers and making tax levies as set
forth in said estimates, and
WHEREAS, it appears that the sums to be raised by taxation, as specified therein, do not
in the aggregate exceed that amount as computed in A.R.S. §42-17051(A), therefore be it
RESOLVED, that the said estimates of revenues and expenditures/expenses shown on the
accompanying schedules, as now increased, reduced, or changed, are hereby adopted as
the budget of the City/Town of ___________ for the fiscal year _____.
6/23 Arizona Auditor General
Official City/Town Budget Forms
Fiscal
year
General Fund
Special Revenue
Fund
Debt Service Fund
Capital Projects
Fund
Permanent Fund
Enterprise Funds
Available
Internal Service
Funds
Total all funds
2026
Adopted/adjusted budgeted expenditures/expenses*
E
1
206,523,300
47,124,300
8,258,100
337,158,200
0
204,605,600
16,000,000
819,669,500
2026
Actual expenditures/expenses**
E
2
171,988,500
32,552,800
8,258,100
70,632,400
0
130,098,900
16,000,000
429,530,700
2027
Beginning fund balance/(deficit) or net position/(deficit) at
July 1***
3
70,983,500
7,908,800
0
70,337,500
0
161,207,400
0
310,437,200
2027
Primary property tax levy
B
4
18,208,644
18,208,644
2027
Secondary property tax levy
B
5
8,107,806
8,107,806
2027
Estimated revenues other than property taxes
C
6
247,897,300
37,133,200
370,000
112,394,400
0
223,162,600
20,000,000
640,957,500
2027
Other financing sources
D
7
0
0
0
10,480,000
0
0
0
10,480,000
2027
Other financing (uses)
D
8
0
0
0
0
0
0
0
0
2027
Interfund transfers in
D
9
1,440,000
3,367,200
7,016,100
75,668,800
0
4,691,900
0
92,184,000
2027
Interfund Transfers (out)
D
10
79,194,100
0
0
8,298,000
0
4,691,900
0
92,184,000
2027
Line 11: Reduction for fund balance reserved for future
budget year expenditures
Maintained for future debt retirement
0
Maintained for future capital projects
0
Maintained for future financial stability
0
Maintained for future retirement contributions
0
0
2027
Total financial resources available
12
259,335,344
48,409,200
15,493,906
260,582,700
0
384,370,000
20,000,000
988,191,150
2027
Budgeted expenditures/expenses
E
13
240,506,100
40,578,300
8,701,500
226,253,600
0
229,396,700
20,000,000
765,436,200
Expenditure limitation comparison
2026
2027
1 Budgeted expenditures/expenses
819,669,500
$
765,436,200
$
2 Add/subtract: estimated net reconciling items
3 Budgeted expenditures/expenses adjusted for reconciling items
819,669,500
765,436,200
4 Less: estimated exclusions
5 Amount subject to the expenditure limitation
819,669,500
$
765,436,200
$
6 EEC expenditure limitation or voter-approved alternative expenditure limitation
$
$
*
**
***
Amounts on this line represent beginning fund balance/(deficit) or net position/(deficit) amounts except for nonspendable amounts (e.g., prepaids and inventories) or amounts legally or contractually required to be maintained
intact (e.g., principal of a permanent fund). See the Instructions tab, cell C17 for more information about the amounts that should and should not be included on this line.
S
c
h
Funds
Includes expenditure/expense adjustments approved in the current year from Schedule E.
The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied. Therefore, Schedule B has been omitted.
11
City of Buckeye Tentative Budget
Summary Schedule of estimated revenues and expenditures/expenses
Fiscal year 2027
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule A
Official City/Town Budget Forms
2026
2027
1.
$
16,678,998
$
18,208,644
2.
$
-
3. Property tax levy amounts
A. Primary property taxes
$
16,678,998
$
18,208,644
-
-
B. Secondary property taxes
-
8,107,806
-
-
C. Total property tax levy amounts
$
16,678,998
$
26,316,450
4. Property taxes collected*
A. Primary property taxes
(1) Current year's levy
$
16,678,998
(2) Prior years’ levies
-
(3) Total primary property taxes
$
16,678,998
B. Secondary property taxes
(1) Current year's levy
$
-
(2) Prior years’ levies
-
(3) Total secondary property taxes
$
-
C. Total property taxes collected
$
16,678,998
5. Property tax rates
A. City/Town tax rate
(1) Primary property tax rate
1.6004
1.5568
-
-
(2) Secondary property tax rate
-
0.6932
-
-
(3) Total city/town tax rate
1.6004
2.2500
B. Special assessment district tax rates
Secondary property tax rates—As of the date the proposed budget was prepared, the
zero
special assessment districts for which secondary
property taxes are levied. For information pertaining to these special assessment districts
and their tax rates, please contact the city/town.
*
city/town was operating
Includes actual property taxes collected as of the date the proposed budget was prepared, plus
estimated property tax collections for the remainder of the fiscal year.
Amount received from primary property taxation in
the current year in excess of the sum of that year's
maximum allowable primary property tax levy.
A.R.S. §42-17102(A)(18)
City of Buckeye Tentative Budget
Tax levy and tax rate information
Fiscal year 2027
Maximum allowable primary property tax levy.
A.R.S. §42-17051(A)
Property tax judgment
Property tax judgment
Property tax judgment
Property tax judgment
6/23 Arizona Auditor General
Schedule B
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2026
2026
2027
General Fund
Local taxes
Local TPT
$
96,157,400
$
94,271,800
$
95,388,900
Franchise Fee and Leases
3,981,100
3,859,400
3,970,000
Licenses and permits
Planning and review fees
19,200,000
18,548,200
19,850,000
Other Licenses and permits
870,000
881,800
964,000
Intergovernmental
State Shared Sales Taxes
16,787,800
17,000,000
17,187,000
Urban Revenue Sharing
21,670,800
22,285,700
24,064,600
Auto Lieu Tax
5,894,100
5,194,800
6,177,000
Charges for services
Charges for services
9,600,100
9,785,900
11,483,400
Fines and forfeits
Magistrate Court Fines
800,000
687,000
720,000
Other Fines and Fees
52,000
23,600
27,000
Interest on investments
Interest on investments
6,407,900
6,432,200
7,827,900
In-lieu property taxes
In-Lieu Tax
30,000
-
-
Contributions
Miscellaneous
All Other Operating Revenues
6,768,300
3,423,200
60,237,500
Total General Fund
$
188,219,500
$
182,393,600
$
247,897,300
*
City of Buckeye Tentative Budget
Revenues other than property taxes
Fiscal Year 2027
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
Source of revenues
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2026
2026
2027
City of Buckeye Tentative Budget
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Special revenue funds
Fill The Gap
$
7,500
$
5,600
$
92,500
JCEF
16,000
13,200
152,500
Court Enhancement Fund
50,000
44,600
455,000
Noise Commercial Vehicles
10,000
15,700
30,000
Youth Council
15,000
-
15,000
Towing/Impound
110,000
112,400
300,000
Community Services Social Services
165,000
199,700
165,000
Transient Lodging Tax
500,000
584,000
1,248,000
SLID Operations
640,000
552,200
726,200
Economic Development Reinvestment
553,000
127,200
-
Public Works Grants
6,519,800
1,464,800
8,176,000
MAG/ADOT Grants
5,136,000
922,700
2,500,000
CDBG Grants
500,000
379,800
726,200
Police Grants
4,501,400
4,337,000
6,023,100
Fire Grants
3,655,300
646,900
2,672,100
Prop 207
-
-
600,000
Area Agency (AAA)
478,500
269,400
478,500
Community Services Grants
1,083,300
485,000
1,348,500
Nuclear Emergency Management
140,000
180,000
30,000
AZ Lottery Fund
900,000
708,600
1,025,100
Volunteer Firemen's
3,000
3,700
353,300
Highway User's Revenue Fund
9,646,200
6,559,000
9,941,200
Police SB 1398
100,000
-
75,000
Jackrabbit Sewer O&M
12,000
-
-
$
34,742,000
$
17,611,500
$
37,133,200
Total special revenue funds
$
34,742,000
$
17,611,500
$
37,133,200
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2026
2026
2027
City of Buckeye Tentative Budget
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Debt service funds
Jackrabbit Swr Debt
$
36,300
$
21,300
$
30,000
Roosevelt Improvement Debt
345,800
214,900
300,000
Excise Tax Debt Service
20,000
-
-
GO Bond Debt Service
40,000
40,000
40,000
$
442,100
$
276,200
$
370,000
Total debt service funds
$
442,100
$
276,200
$
370,000
Capital projects funds
Budget Authority
$
20,000,000
$
-
$
20,000,000
Cemetery Improvement
247,000
259,500
266,900
Sundance Water Recharge
20,000
16,400
750,000
Future Road Improvement
70,000
49,400
2,000,000
Traffic Signal Fund
1,225,000
1,675,500
3,000,000
Vehicle Replacement
200,000
-
-
Fire Asset Replacement
20,000
-
-
Facilities Asset Replacement
20,000
-
-
Community Services Asset Replacement
20,000
-
-
In Lieu Construction
1,020,000
-
1,700,000
Airport Grants
-
-
1,200,000
CIP General
20,858,300
-
-
GO Bond CIP
-
75,549,500
Automation & Technology
1,000,000
34,600
-
IT Life Cycle Replacement
20,000
-
400,000
Pavement Maintenance Replacement
-
-
-
Parks & Rec Imp Fees
4,575,000
2,925,800
1,744,000
Library Impact Fees
825,000
641,600
844,000
Streets Impact Fees
715,000
434,400
3,000,000
Public Safety Imp Fees
20,000
22,300
1,940,000
Fire Impact Fees
2,950,000
1,773,600
-
Police Impact Fees
2,830,000
1,248,500
-
Watson Road Impact Fees
-
-
-
$
56,635,300
$
9,081,600
$
112,394,400
Total capital projects funds
$
56,635,300
$
9,081,600
$
112,394,400
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2026
2026
2027
City of Buckeye Tentative Budget
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Permanent funds
$
$
$
$
-
$
-
$
-
Total permanent funds
$
-
$
-
$
-
Enterprise funds
Water Utility Enterprise
$
58,693,700
$
34,405,200
$
121,913,600
Water Repair and Replacement Fund
1,060,000
433,500
Water Impact Fees
5,455,500
6,982,900
23,800,000
$
65,209,200
$
41,821,600
$
145,713,600
Wastewater (Sewer) Utility Enterprise
$
19,022,500
$
17,004,800
$
57,440,700
Wastewater Impact Fees
3,098,500
3,420,610
3,300,000
$
22,121,000
$
20,425,410
$
60,740,700
Environmental Services
$
14,812,600
$
13,682,100
$
16,708,300
$
14,812,600
$
13,682,100
$
16,708,300
Total enterprise funds
$
102,142,800
$
75,929,110
$
223,162,600
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2026
2026
2027
City of Buckeye Tentative Budget
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Internal service funds
Self Insurance Fund
$
16,000,000
$
16,000,000
$
20,000,000
$
16,000,000
$
16,000,000
$
20,000,000
Total internal service funds
$
16,000,000
$
16,000,000
$
20,000,000
Total all funds
$
398,181,700
$
301,292,010
$
640,957,500
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated revenues for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Fund
Sources
(Uses)
In
(Out)
General Fund
General Fund
$
-
$
-
$
1,440,000
$
79,194,100
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total General Fund
$
-
$
-
$
1,440,000
$
79,194,100
Special revenue funds
Area Agency (AAA)
$
-
$
-
$
1,017,500
$
-
CDBG
-
-
-
-
Community Services Programs
-
-
-
-
C/S Social Services Programs
-
-
432,900
-
Eco Dev Reinvestment
-
-
250,000
-
Fire Grants
-
-
-
-
HURF
-
-
1,666,800
-
Police Grants
-
-
-
-
Public Works Grants
-
-
-
-
MAG/ADOT Grants
-
-
-
-
-
-
-
-
Total special revenue funds
$
-
$
-
$
3,367,200
$
-
Debt service funds
Excise Tax Debt Service
$
-
$
-
$
871,500
$
-
Harquahala Debt Service
-
-
6,144,600
-
Total debt service funds
$
-
-
7,016,100
$
-
Capital projects funds
Cemetery Improvement
$
-
$
-
$
-
$
-
Traffic Signal Fund
-
-
-
1,270,000
Vehicle Replacement
-
-
6,300,000
-
Fire Asset Replacement
-
-
1,200,000
-
Facilities Asset Replacement
-
-
1,200,000
-
Community Services Asset Replacement
-
-
1,300,000
-
CIP General
-
-
57,863,800
-
GO Bond CIP
10,480,000
-
-
-
IT Life Cycle Replacement
-
-
705,000
-
Parks & Rec Impact Fees
-
-
-
1,744,000
Library Impact Fees
-
-
-
844,000
Streets Impact Fees
-
-
-
3,000,000
Public Safety Impact Fees
-
-
-
1,440,000
Fire Impact Fees
-
-
-
-
Police Impact Fees
-
-
-
-
Pavement Maintenance
-
-
7,100,000
-
-
-
-
-
Total capital projects funds
$
10,480,000
$
-
$
75,668,800
$
8,298,000
Permanent funds
$
-
$
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total permanent funds
$
-
$
-
-
-
Enterprise funds
Water Repair & Replacement Fund
$
-
$
-
$
-
$
-
Environmental Services
-
-
-
58,300
Water Utility Enterprise
-
-
-
2,314,300
2027
2027
City of Buckeye Tentative Budget
Other financing sources/(uses) and interfund transfers
Fiscal year 2027
Other financing
Interfund transfers
6/23 Arizona Auditor General
Schedule D
Official City/Town Budget Forms
Fund
Sources
(Uses)
In
(Out)
2027
2027
City of Buckeye Tentative Budget
Other financing sources/(uses) and interfund transfers
Fiscal year 2027
Other financing
Interfund transfers
Wastewater (Sewer) Utility Enterprise
-
-
-
2,319,300
Impact Fees Wastewater Facilities
-
-
-
-
Impact Fees Water Booster/Treatment
-
-
-
-
Impact Fees Wastewater Treatment FY21
-
-
-
-
Water Replacement
-
-
2,314,300
-
Wastewater Replacement
-
-
2,319,300
-
Stormwater Quality
-
-
58,300
-
Total enterprise funds
$
-
$
-
$
4,691,900
$
4,691,900
Internal service funds
$
-
$
-
$
-
-
Total Internal Service Funds
$
-
$
-
$
-
$
-
Total all funds
$
10,480,000
$
-
$
92,184,000
$
92,184,000
6/23 Arizona Auditor General
Schedule D
Official City/Town Budget Forms
Adopted
budgeted
expenditures/
expenses
Expenditure/
expense
adjustments
approved
Actual
expenditures/
expenses*
Budgeted
expenditures/
expenses
Fund/Department
2026
2026
2026
2027
General Fund
Mayor and Council
$
1,234,700
$
-
$
1,234,700
$
1,214,500
City Manager
2,824,100
-
2,799,800
3,298,300
City Clerk
1,332,600
-
1,097,900
1,495,600
Attorney
3,032,500
-
3,024,600
3,325,800
Airport
2,081,100
-
1,982,600
2,180,600
Communications & InterGov
2,184,400
-
2,184,400
2,190,900
Finance
8,788,600
-
8,421,100
9,553,100
Human Resources
5,669,600
-
5,347,600
6,099,500
Economic Development
2,439,900
-
2,326,400
2,896,500
Information Technology
12,081,100
-
11,202,200
12,745,300
City Court
2,449,100
-
2,399,100
2,738,400
Police
42,081,500
-
41,084,000
47,253,700
Fire
32,189,200
-
30,699,500
37,419,800
Public Works
19,398,100
-
17,752,700
20,356,600
Community Services
17,669,200
-
17,063,400
19,203,700
Development Services
16,317,300
-
15,290,000
17,948,100
Non-Departmental
29,520,300
-
3,563,100
36,480,500
Program Management Office
5,230,000
-
4,515,400
4,846,100
Contingency
-
-
-
9,259,100
Total General Fund
$
206,523,300
$
0
$
171,988,500
$
240,506,100
Special revenue funds
Fill The Gap
$
90,000
$
-
$
-
$
92,500
JCEF
150,000
-
-
152,500
Court Enhancement Fund
355,000
-
300,000
455,000
Noise Commercial Vehicle
30,000
-
-
30,000
Youth Scholarship
15,000
-
-
15,000
Towing/Impound
296,400
-
296,400
300,000
Community Services Soc Svcs
682,800
(15,500)
667,300
635,400
Economic Development
553,000
-
127,200
250,000
Transient Lodging Tax
909,000
-
750,200
1,248,000
SLID Operations
687,800
(2,200)
640,000
726,200
Public Works Grants
8,176,000
-
1,220,500
8,176,000
MAG/ADOT Grants
6,085,700
-
6,085,700
2,500,000
CDBG Grants
775,000
-
635,500
726,200
Police Grants
5,537,700
(87,900)
2,794,000
6,023,100
Fire Grants
3,821,200
-
1,763,500
2,672,100
Area Agency (AAA)
1,641,300
-
1,641,300
1,536,400
Community Services Grants
1,426,800
-
1,426,800
1,348,500
Nuclear Emergancy Mgt.
130,000
-
100,000
30,000
AZ Lottery Fund
899,900
(70,000)
706,900
1,025,100
Volunteer Firemen's
325,000
-
1,500
353,300
HURF
17,301,700
(2,701,400)
13,396,000
11,608,000
Police SB 1398
100,000
-
-
75,000
Jackrabbit Swr O&M
12,000
-
-
-
Fire Prop 207
-
-
-
300,000
Police Prop 207
-
-
-
300,000
Total special revenue funds
$
50,001,300
$
(2,877,000) $
32,552,800
$
40,578,300
Debt service funds
Jackrabbit Swr Debt
$
36,300
$
-
$
36,300
$
30,000
Roosevelt Improvement Debt
345,800
-
345,800
300,000
Excise Tax Debt Service
876,000
-
876,000
871,500
GO Bond Debt Service
7,000,000
-
7,000,000
7,500,000
Total debt service funds
$
8,258,100
$
-
$
8,258,100
$
8,701,500
Capital projects funds
Budget Authority
$
20,000,000
$
109,607,500
$
-
$
20,000,000
Cemetery Improvement
366,100
-
366,100
266,900
Sundance Water Recharge
700,000
-
22,100
750,000
Future Road Improvement
1,000,000
-
-
2,000,000
Traffic Signal Fund
3,000,000
-
890,100
4,270,000
Vehicle Replacement Fund
13,956,300
(1,375,900)
5,900,800
13,984,200
Stormwater Quality
58,300
-
58,300
58,300
Fire Replacement
2,270,700
760,600
1,764,300
2,423,400
Facilities Replacement
2,000,000
-
1,179,700
2,042,800
Community Services Replacement
1,548,000
-
-
1,761,400
In Lieu Construction
1,000,000
-
1,000,000
1,700,000
Airport Grants
-
-
-
1,200,000
CIP General
147,462,700
(15,953,800)
50,745,000
79,267,700
GO Bond CIP
40,200,000
(53,300)
7,212,100
79,835,900
Automation and Technology
1,000,000
-
-
-
IT Life Cycle Replacement
1,436,000
-
369,500
1,105,000
Pavement Maintenance Replacement
-
-
-
7,100,000
Parks Impact Fees
500,000
-
500,000
1,744,000
Library Impact Fees
800,000
-
474,400
1,144,000
Streets Impact Fees
2,500,000
-
75,000
3,100,000
Public Safety Impact Fees
-
-
-
500,000
Police Impact Fees
2,375,000
-
75,000
-
Fire Impact Fees
2,000,000
-
-
2,000,000
Total capital projects funds
$
244,173,100
$
92,985,100
$
70,632,400
$
226,253,600
Permanent funds
$
-
$
-
$
-
$
-
Total permanent funds
$
-
$
-
$
-
$
-
Enterprise funds
Water Resources
$
206,554,600
$
(88,652,700)
$
62,763,200
$
102,871,000
Water Repair & Replacement
900,000
-
274,800
-
Water Impact Fees
11,560,000
-
231,700
23,800,000
Water Replacement
2,207,300
-
-
2,314,300
Wastewater
52,925,600
(1,455,400)
50,707,400
78,142,100
Wastewater Impact Fees
2,800,000
-
970,100
3,300,000
Wastewater Replacement
2,319,300
-
-
2,319,300
Environmental Services
15,446,900
-
15,151,700
16,650,000
Total enterprise funds
$
294,713,700
$
(90,108,100)
$
130,098,900
$
229,396,700
Internal service funds
Self Insurance Fund
$
16,000,000
$
-
$
16,000,000
$
20,000,000
Total internal service funds
$
16,000,000
$
-
$
16,000,000
$
20,000,000
Total all funds
$
819,669,500
$
-
$
429,530,700
$
765,436,200
*
Expenditures/expenses by fund
Fiscal year 2027
City of Buckeye Tentative Budget
Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was
prepared, plus estimated expenditures/expenses for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule E
Official City/Town Budget Forms
Adopted
budgeted
expenditures/
expenses
Expenditure/
expense
adjustments
approved
Actual
expenditures/
expenses*
Budgeted
expenditures/
expenses
2026
2026
2026
2027
Mayor and Council
General Fund
$
1,234,700
$
-
$
1,234,700
$
1,214,500
Department total $
1,234,700
$
-
$
1,234,700
$
1,214,500
City Manager
General Fund
$
2,824,100
$
-
$
2,799,800
$
3,298,300
Department total $
2,824,100
$
-
$
2,799,800
$
3,298,300
City Attorney
General Fund
$
3,032,500
$
-
$
3,024,600
$
3,325,800
Department total $
3,032,500
$
-
$
3,024,600
$
3,325,800
City Clerk
General Fund
$
1,332,600
$
-
$
1,097,900
$
1,495,600
Department total $
1,332,600
$
-
$
1,097,900
$
1,495,600
City Court
General Fund
$
2,449,100
$
-
$
2,399,100
$
2,738,400
Fill The Gap
90,000
-
-
92,500
JCEF
150,000
-
-
152,500
Court Enhancement Fund
355,000
-
300,000
455,000
CIP General
610,000
-
91,700
518,300
-
Department total $
3,654,100
$
-
$
2,790,800
$
3,956,700
Airport
General Fund
$
2,081,100
$
$
1,982,600
$
2,180,600
CIP General
17,073,900
(459,500)
12,165,700
5,398,700
Airport Grants
1,200,000
Department total $
19,155,000
$
(459,500) $
14,148,300
$
8,779,300
Communications & Intergov
General Fund
$
2,184,400
$
-
$
2,184,400
$
2,190,900
Transient Lodging Tax
909,000
-
750,200
1,248,000
Department total $
3,093,400
$
-
$
2,934,600
$
3,438,900
Community Services
General Fund
$
17,669,200
$
-
$
17,063,400
$
19,203,700
Youth Scholarship
15,000
-
-
15,000
Community Services Soc Svcs
682,800
(15,500)
667,300
635,400
Area Agency (AAA)
1,641,300
-
1,641,300
1,536,400
Community Services Grants
1,426,800
-
1,426,800
1,348,500
Arizona Lottery Fund
899,900
(70,000)
706,900
1,025,100
Cemetery Improvement
366,100
-
366,100
266,900
Parks Impact Fees
500,000
-
500,000
1,744,000
Library Impact Fees
800,000
-
474,400
1,144,000
CIP General
6,349,500
3,206,700
3,685,500
7,226,700
Community Services Replacement
1,548,000
-
-
1,761,400
Department total $
31,898,600
$
3,121,200
$
26,531,700
$
35,907,100
Debt Service
General Fund
$
-
$
-
$
-
$
-
Jackrabbit Sewer Debt
36,300
-
36,300
30,000
Roosevelt Improvement Debt
345,800
-
345,800
300,000
Jackrabbit Sewer O&M
12,000
-
-
-
Roosevelt Improvement O&M
-
-
-
-
Excise Tax Debt Service
876,000
-
876,000
871,500
GO Bond Debt Service
7,000,000
-
7,000,000
7,500,000
Department total $
8,270,100
$
-
$
8,258,100
$
8,701,500
Development Services
General Fund
$
16,317,300
$
-
$
15,290,000
$
17,948,100
SLID Operations
687,800
(2,200)
640,000
726,200
CIP General
3,690,200
(3,690,200)
-
-
In Lieu Construction
1,000,000
-
1,000,000
1,700,000
Department total $
21,695,300
$
(3,692,400) $
16,930,000
$
20,374,300
Economic Development
General Fund
$
2,439,900
$
$
2,326,400
$
2,896,500
Economic Development
553,000
-
127,200
250,000
CIP General
10,000,000
1,725,000
1,481,900
10,243,100
Department total $
12,992,900
$
1,725,000
$
3,935,500
$
13,389,600
Finance
General Fund
$
8,788,600
$
$
8,421,100
$
9,553,100
CDBG Grants
775,000
-
635,500
726,200
Department total $
9,563,600
$
-
$
9,056,600
$
10,279,300
Fire
General Fund
$
32,189,200
$
$
30,699,500
$
37,419,800
Fire Grants
3,821,200
-
1,763,500
2,672,100
Nuclear Emergancy Mgt.
130,000
-
100,000
30,000
Volunteer Firemen's
325,000
-
1,500
353,300
Fire Impact Fees
2,000,000
-
-
2,000,000
CIP General
1,984,100
(1,392,000)
24,100
1,368,000
GO Bond CIP
5,500,000
137,700
987,900
36,449,900
Fire Replacement
2,270,700
760,600
1,764,300
2,423,400
Prop 207
-
-
-
300,000
Department total $
48,220,200
$
(493,700) $
35,340,800
$
83,016,500
Human Resources
General Fund
$
5,669,600
$
-
$
5,347,600
$
6,099,500
Department total $
5,669,600
$
-
$
5,347,600
$
6,099,500
Information Technology
General Fund
$
12,081,100
$
$
11,202,200
$
12,745,300
CIP General
6,722,000
(4,600)
477,700
1,334,200
Automation and Technology
1,000,000
-
-
-
IT Life Cycle Replacement
1,436,000
-
369,500
1,105,100
Water Replacement
314,300
-
-
-
Wastewater Replacement
184,300
-
-
-
Department total $
21,737,700
$
(4,600) $
12,049,400
$
15,184,600
Non Departmental
General Fund
$
29,520,300
$
-
$
3,563,100
36,480,500
General Fund Contingency
-
-
-
9,259,100
Budget Authority
20,000,000
109,607,500
-
20,000,000
CIP General
437,500
(140,600)
-
-
Self Insurance Fund
16,000,000
-
16,000,000
20,000,000
Department total $
65,957,800
$
109,466,900
$
19,563,100
$
85,739,600
Police
General Fund
$
42,081,500
$
-
$
41,084,000
$
47,253,700
Noise Commercial Vehicle
30,000
-
-
30,000
Towing/Impound
296,400
-
296,400
300,000
Police Grants
5,537,700
(87,900)
2,794,000
6,023,100
Police SB 1398
100,000
-
-
75,000
Police Impact Fees
2,375,000
-
75,000
-
Public Safety Impact Fees
-
-
-
500,000
CIP General
10,331,100
(3,956,900)
1,948,400
4,425,900
Prop 207
-
-
-
300,000
Department total $
60,751,700
$
(4,044,800) $
46,197,800
$
58,907,700
Program Management
General Fund
$
5,230,000
$
-
$
4,515,400
$
4,846,100
CIP General
89,014,400
(85,736,900)
2,323,400
1,554,100
GO Bond CIP
19,100,000
(191,000)
2,586,700
38,023,300
MAG/ADOT Grants
6,085,700
-
6,085,700
2,500,000
Department total $
119,430,100
$
(85,927,900) $
15,511,200
$
46,923,500
Public Works
General Fund
$
19,398,100
$
-
$
17,752,700
$
20,356,600
Environmental Services
15,446,900
-
15,151,700
16,650,000
Public Works Grants
8,176,000
-
1,220,500
8,176,000
HURF
17,301,700
(2,701,400)
13,396,000
11,608,000
Stormwater Quality
58,300
-
58,300
58,300
Streets Impact Fees
2,500,000
-
75,000
3,100,000
Traffic Signal Fund
3,000,000
-
890,100
4,270,000
Future Road Improvement
1,000,000
-
-
2,000,000
CIP General
1,250,000
74,495,200
28,546,600
47,198,700
GO Bond CIP
15,600,000
-
3,637,500
5,362,600
Vehicle Replacement Fund
13,956,300
(1,375,900)
5,900,800
13,984,200
Facilities Replacement
2,000,000
-
1,179,700
2,042,800
Pavement Maintenance Fund
7,100,000
Department total $
99,687,300
$
70,417,900
$
87,808,900
$
141,907,200
Water Resources
Water
$
206,554,600
$
(88,652,700) $
62,763,200
$
102,871,000
Water Repair & Replacement
900,000
-
274,800
-
Water Impact Fees
11,560,000
-
231,700
23,800,000
Water Replacement
1,893,000
-
-
2,314,300
Wastewater
52,925,600
(1,455,400)
50,707,400
78,142,100
Wastewater Impact Fees
2,800,000
-
970,100
3,300,000
Wastewater Replacement
2,135,000
-
-
2,319,300
Sundance Water Recharge
700,000
-
22,100
750,000
Department total $
279,468,200
$
(90,108,100) $
114,969,300
$
213,496,700
Total All Departments $
819,669,500
$
-
$
429,530,700
$
765,436,200
*
Expenditures/expenses by department
Fiscal year 2027
City of Buckeye Tentative Budget
Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed
budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year.
Department/Fund
6/23 Arizona Auditor General
Schedule F
Official City/Town Budget Forms
Full-time
equivalent (FTE)
Employee salaries
and hourly costs
Retirement costs
Healthcare costs
Other benefit costs
Total estimated
personnel
compensation
2027
2027
2027
2027
2027
2027
844
$
92,885,800
$
13,084,600
$
16,004,700
$
9,014,800
$
130,989,900
Area Agency on Aging
10
$
829,800
$
91,400
$
170,100
$
72,300
$
1,163,600
Arizona Lottery Fund
-
189,900
22,800
54,000
14,800
281,500
C/S Social Services Program
6
396,500
43,100
69,100
28,300
537,000
HURF
36
2,895,800
347,800
746,900
416,300
4,406,800
Fire Grants
-
498,500
59,800
18,000
38,100
614,400
Police Grants
2,281,600
273,800
550,000
174,000
3,279,400
Total special revenue funds
52
$
7,092,100
$
838,700
$
1,608,100
$
743,800
$
10,282,700
$
$
$
$
$
-
-
-
Total capital projects funds
-
$
-
$
-
$
-
$
-
$
-
Water Resources
122
$
10,656,700
$
1,279,000
$
2,513,300
$
1,158,200
$
15,607,200
Environmental Services
6
505,500
60,700
120,600
46,800
733,600
-
0
Total enterprise funds
128
$
11,162,200
$
1,339,700
$
2,633,900
$
1,205,000
$
16,340,800
$
$
$
$
$
-
Total internal service fund
-
$
-
$
-
$
-
$
-
$
-
Total all funds
1,024
$
111,140,100
$
15,263,000
$
20,246,700
$
10,963,600
$
157,613,400
City of Buckeye Tentative Budget
Full-time employees and personnel compensation
Fiscal year 2027
General Fund
Internal service funds
Special revenue funds
Capital projects funds
Enterprise funds
Fund
6/23 Arizona Auditor General
Schedule G
Official City/Towns Budget Forms
Schedule
Reference
Instructions
Arizona Revised Statutes (A.R.S.) §§42-17101 and 42-17102 require cities and towns to prepare annual budgets on
forms the Arizona Auditor General has developed.
Cities and towns must prepare an annual budget for each department, public office, or official indicating the amount
proposed to be spent from each fund. Budgets include estimated revenues and expenditures/expenses for the fiscal
year and other information statute requires. For consistency, the budget should be prepared on the same basis used
to prepare the fund financial statements. Fund financial statements are prepared on the modified accrual basis of
accounting for the General, special revenue, debt service, capital projects, and permanent funds. Fund financial
statements are prepared on the accrual basis of accounting for enterprise and internal service funds. Cities and towns
are not required to prepare budgets for the fiduciary funds (Agency, Investment trust, and Private-purpose trust funds)
because these funds represent assets the city or town holds for others. Annual budgets for fiduciary funds, while not
required, may be prepared for internal management purposes.
Cities and towns under a voter-approved alternative expenditure limitation (home rule) should budget for internal
service and fiduciary funds to include these expenditures in the expenditure limitation. The Uniform Expenditure
Reporting System (UERS) allows cities and towns to exclude expenses paid from internal service fund charges for
services to other funds of the government as quasi-external interfund transactions on Part II of the Annual Expenditure
Limitation Report (AELR). Likewise, expenses reported in fiduciary funds are excludable as trustee or custodian on
Part II of the AELR. However, cities and towns operating under a home rule may not take exclusions unless
specifically included in the voter-approved resolution adopting the home rule (see Part II—exclusions and
carryforwards FAQs ). Therefore, such expenses would be subject to the city’s or town’s expenditure limitation. For
most cities and towns operating under home rule, the expenditure limitation equals the total budgeted
expenditures/expenses plus other financing uses for all funds as reported in Lines 8 and 13 on Schedule A of the
budget forms.
Flexible budgets are frequently used for enterprise and internal service funds to provide dollar estimates that vary
according to demand for the goods or services provided. Cities and towns that employ flexible budgeting for enterprise
and internal service funds should include on Schedule A estimated financial resources and expenses at maximum
expected activity levels to provide a “worst-case” expenditure limitation comparison in order to help ensure that the
city’s or town’s total actual expenditures/expenses do not exceed its expenditure limitation. Likewise, Schedules C, D,
E, F, and G should include amounts at maximum expected activity levels; and budgets for reduced, present, or
expanded levels of activity may also be incorporated in these schedules for use in internal financial planning and
budgetary control.
Cover
Heading
Enter the city/town name and select the fiscal year from the drop-down list on the cover sheet. This information will
automatically transfer to the resolution and subsequent schedules.
Resolution General
The resolution is recommended to support the final adopted budget. It is not required by statute and does not have to
be published. Cities and towns not imposing property taxes should revise the resolution to omit references to property
tax levies.
Resolution First paragraph
Enter the date the Council proposed the budget estimate and the city/town name.
Resolution Second paragraph
Enter the date the budget was adopted.
General requirements
Instructions
6/23 Arizona Auditor General
Official City/Town Budget Forms
Schedule
Reference
Instructions
Resolution Third paragraph
Enter the date the Council set the primary and secondary tax levies.
Resolution Fifth paragraph
Enter the city/town name and the fiscal year.
Resolution Sixth paragraph
Enter the city/town name and the date the budget was adopted.
Resolution Closing
Obtain the signatures of the mayor and clerk on the resolution.
A
Summary Schedule of
estimated revenues and
expenditures/expenses
Complete this schedule after completing Schedules B through E. The appropriate information from Schedules B
through E will automatically populate Schedule A. After entering all amounts on Schedules B through E, use the Tab
key to enter amounts in the remaining cells on Schedule A [Beginning fund balance/(deficit) or net position/(deficit) at
July 1 of the budget year, secondary property taxes, and any other reductions such as any amounts for future debt
retirement]. Cities/towns should verify the final amounts for accuracy. The amounts from Schedules F and G are not
carried forward to Schedule A because that information is already included in amounts on Schedule E by fund.
A
Line 1: Adopted/adjusted
budgeted
expenditures/expenses
current year
Equals the total amounts for each fund type in the Adopted budgeted expenditures/expenses current year column and
the Expenditure/expense adjustments approved current year columns on Schedule E.
A
Line 2: Actual
expenditures/expenses
current year
Equals the total amounts for each fund type in the Actual expenditures/expenses current year column on Schedule E.
A
Line 4: Primary property tax
levy budget year
The entire estimated revenue from the primary property tax levy in the General Fund is pulled from Schedule B.
Line 3: Beginning fund
balance/(deficit) or net
position/(deficit) at July 1 of
the budget year
When estimating budgetary fund balance or net position, which is different than financial statement fund balance or
net position (see Budgeting FAQ #5), cities and towns should review their accounting records and report all available
financial resources, such as cash and receivables, and restricted cash and investments held with the Arizona State
Retirement System (ASRS) or in a 115 trust for future pension contribution payments. Only include amounts estimated
to be available at the beginning of the year or expected to be collected in the budget year. If the estimate results in a
deficit in any fund, enter a NEGATIVE amount. Negative amounts will show in parenthesis and red font.
Budgetary fund balance or net position should not include nonspendable amounts other than any fund deficits as
described above. Nonspendable amounts include prepaids, inventories, and capital assets, net of accumulated
depreciation and related debt, or amounts legally or contractually required to be maintained intact and never spent
(e.g., principal of a permanent fund).
If the city/town maintains amounts in its fund balance or net position that it does not consider available to finance
expenditures in the budget year, it must still include those amounts here and also identify those amounts and their
intended purposes on Line 11.
A
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A
Line 5: Secondary property
tax levy budget year
Enter the estimated secondary property tax revenues in the appropriate fund types. Record secondary property taxes
for payment of principal and interest on general obligation bonds in the debt service funds. Total property taxes to be
levied in the budget year must agree with the corresponding amount on line 3.C on Schedule B.
If the city/town does not levy property taxes and does not have special assessment districts for which property taxes
are levied, check the box provided at the bottom of Schedule A and omit Schedule B.
A
Line 6: Estimated revenues
other than property taxes
budget year
Equals the total amounts for each fund type in the Estimated revenues budget year column on Schedule C.
A
Lines 7 & 8: Other financing
sources and (uses) budget
year
Equals the estimated amounts of other financing sources and other financing uses for the budget year for each fund
type on Schedule D.
A
Line 9 & 10: Interfund
transfers in and (out) budget
year
Fund transfers in and out are the estimated amounts that will be transferred in or out of the fund type during the
budget year. Interfund transfers are not expenditures, and the totals of transfers in and out for all funds must agree
with the corresponding totals on Schedule D.
A
Line 11: Reduction for fund
balance reserved for future
budget year expenditures
If a city/town has or considers that certain accumulated resources maintained in fund balance will not be used to
finance current budget year expenditures included on Schedule E, it should enter those amounts and their intended
future purpose here. Before reserving fund balance, ensure that the amounts will not be needed for current-year
expenditures. For illustrative purposes, rows and descriptions for fund balance maintained for future debt retirement,
future capital projects, and financial stability have been included on Schedule A and explained below. Additional rows
may be added for other specific reduction amount(s). For any added reductions, include a description on the blank
lines provided for the reduction amount(s). Reductions must be entered as POSITIVE numbers for the formulas to
calculate correctly.
Cities/towns should budget expenditures for contingencies, such as unanticipated or emergency expenditures that
may arise in the budget year in each fund/department on Schedule E.
A
Line 11: Maintained for
future debt retirement
Include amounts set aside for future debt service principal and interest payments on long-term debt.
A
Line 11: Maintained for
future capital projects
Include amounts set aside for the future purchase of land, buildings, building improvements, improvements other than
buildings, equipment, or other acquisitions that will be capitalized. Additionally, this category may include funds set
aside for long-term planned maintenance projects or future replacement of equipment.
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A
Line 11: Maintained for
future financial stability
Include amounts set aside to manage cash flows in future budget years to cover such things as revenue shortfalls,
emergencies, and/or other unforeseen circumstances.
A
Line 11: Maintained for
future retirement
contributions
Include restricted cash and investments held with ASRS or in an irrevocable 115 trust for future years' retirement
contribution payments (e.g., the ASRS Contribution Prepayment Program). Do not include the following amounts:
- Amounts held with ASRS or in an irrevocable 115 trust the city/town plans to amortize and apply to the budget year's
required pension contribution payments.
- Additional contributions the city/town plans to make in the budget year to an agent plan to reduce its pension liability
(i.e., more than the required pension contribution payments).
A
Line 12: Total financial
resources available budget
year
Equals the total of amounts available to be spent in the budget for the current fiscal year, in accordance with A.R.S.
§42-17151(A)(1).
A
Line 13: Budgeted
expenditures/expenses
budget year
Equals the amount of money required for each item of expenditure necessary for city/town purposes, in accordance
with A.R.S. §42-17102.
A
Line 1: Expenditure
limitation comparison
Equals the total budgeted expenditures/expenses for the current year and budget year from the summary schedule
above. The budget year also includes total other financing uses in the calculation.
A
Line 3: Expenditure
limitation comparison
Calculates budgeted expenditures/expenses adjusted for reconciling items.
A
Line 4: Expenditure
limitation comparison
Enter the estimated exclusions from budgeted expenditures/expenses for the current year and budget year. If the
city/town is operating under a voter-approved alternative expenditure limitation, only voter-approved exclusions may
be used. Estimated exclusions may be obtained in the same manner as reconciling items described in line 2.
A
Line 5: Expenditure
limitation comparison
Calculates the amount subject to the expenditure limitation adjusted for estimated exclusions.
A
Line 6: Expenditure
limitation comparison
Enter the expenditure limitation provided by the Economic Estimates Commission (EEC) or the voter-approved
alternative expenditure limitation, if applicable. The total amount subject to the expenditure limitation on line 5 must not
exceed this amount.
Enter the estimated net reconciling items for the current year and the budget year. Estimated net reconciling items for
the current year may be obtained from that year's adopted budget. Estimated net reconciling items for the budget year
may be determined by preparing an estimated AELR as part of the budgeting process. Enter estimated net reconciling
items and estimated exclusions as positive or negative numbers, as appropriate. The Uniform Expenditure Reporting
System Forms and FAQs on our Office's website (see links to the right) include examples of reconciling items and
instructions for preparing an AELR.
Line 2: Expenditure
limitation comparison
A
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B
Tax levy and tax rate
information
NOTE: If the city/town has checked the box on Schedule A, it may omit Schedule B.
B
Line 1
Enter the maximum allowable primary property tax levies for the current year and budget year. The amount for the
current year may be obtained from that year’s adopted budget. Calculate the amount for the budget year in
accordance with A.R.S. §42-17051(A).
B
Line 3.A
Enter the amount of primary property taxes levied in the current year and the estimated amount of primary property
taxes to be levied for the budget year. The estimated amount of primary property taxes to be levied for the budget year
must not exceed the maximum allowable primary property tax levy for the budget year recorded on line 1.
B
Line 3.B
Enter the amount of secondary property taxes levied in the current year and the estimated amount of secondary
property taxes to be levied for the budget year. Also, A.R.S. §35-458 requires that the levy for bond principal and
interest payments must be net of all cash remaining in the bond interest and redemption fund(s) in excess of 10
percent of the annual principal and interest payments.
B
Line 3.C
Calculates the total amount of property taxes levied for the current year and estimated total property tax levy amount
for the budget year.
B
Line 4.A
1) Enter the amount of primary property taxes actually collected from the tax roll of the current year. If the actual
amount of primary property taxes collected is not available, enter the actual amount collected as of the date the
proposed budget was prepared, plus an estimate of primary property tax collections for the remainder of the fiscal
year.
2) Enter the amount of delinquent taxes collected from the tax rolls of fiscal years prior to the current year.
3) Calculates the total primary property taxes collected.
B
Line 4.B
1) Enter the amount of secondary property taxes actually collected from the tax roll of the current year. If the actual
amount of secondary property taxes collected is not available, enter the actual amount collected as of the date the
proposed budget was prepared plus an estimate of secondary property tax collections for the remainder of the fiscal
year.
2) Enter the amount of delinquent taxes collected from the tax rolls of fiscal years prior to the current year.
3) Calculates the total secondary property taxes collected.
B
Line 4.C
Calculates the total property taxes collected.
B
Property tax judgments
Record the levy amount of any judgments expected to be paid in the budget year for an excessive property tax
valuation judgment per A.R.S. §§42-16213 and 42-16214, throughout Schedule B as applicable.
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B
Line 5.A
1) Enter the primary property tax rate for the current year and the estimated primary property tax rate for the budget
year. Calculate the estimated budget year tax rate by dividing the proposed tax levy for the budget year on line 3.A. by
the assessed valuation, then multiplying by 100.
2) Enter the secondary property tax rate for the current year and the estimated secondary property tax rate for the
budget year applicable to city/town taxpayers for payment of principal and interest on general obligation bonds.
Calculate the estimated budget year tax by dividing the proposed tax levy for the budget year on line 3.B. by the
assessed valuation, then multiplying by 100.
3) Calculates the total city/town tax rate for the current year and the estimated total city/town tax rate for the budget
year.
B
Line 5.B
On the line provided, enter the number of special assessment districts within the city/town for which secondary
property taxes are levied.
C
Revenues other than
property taxes
All estimated revenues other than property taxes must be identified on this schedule by source of revenue within each
fund type.
Enter the title of each fund and its revenue sources other than property taxes. All funds must be included within the
appropriate fund type. Disclose assessments received from special assessment districts that are treated as revenues
of the city/town as a revenue source in the applicable fund.
Categorize intergovernmental revenues by source as well as by fund. List federal, State, and county sources
separately. Categorize motor vehicle license taxes as county revenue under intergovernmental revenues.
In-lieu property taxes should include amounts paid by governments exempt from paying property taxes, such as the
federal government, and those governments A.R.S. §48-242 does not cover, which provides for voluntary
contributions.
Voluntary contributions received under A.R.S. §48-242 must be recorded on the applicable line in the General Fund.
Voluntary contributions consist of contributions from any irrigation, power, electrical, or agricultural improvement
district engaged in the sale of electric power, which is located within the city/town and elects to make a voluntary
contribution to the city/town. Contributions from the Salt River Project fall into this category. Base the amount of the
contributions on information prepared by the Arizona Department of Revenue and transmitted to the city/town by the
County Assessor.
Column: Source of
revenues
C
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Special revenue funds are used to account for the proceeds of specific revenue sources (other than for major capital
projects) that are legally restricted to expenditures for specified purposes.
Use permanent funds to account for monies that are legally restricted to the extent that only earnings, and not
principal, may be used to support city/town government or citizens programs; for example, the Fire Fighters’ Relief and
Pension Fund.
C
Column: Estimated
revenues current year
Enter the amounts from the Estimated revenues column on Schedule C from the prior year’s adopted budget.
C
Column: Actual revenues
current year
Enter the amounts of revenues other than property taxes for the current year. These amounts include actual revenues
recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated
revenues for the remainder of the fiscal year.
C
Column: Estimated
revenues budget year
Enter the estimated revenues other than property taxes for the budget year. Do not include proceeds from other
financing sources such as the sale or refunding of bonds and interfund transfers on this schedule; include them on
Schedule D.
D
Other financing
sources/(uses) and interfund
transfers
Include receipt of monies, such as those from the sale or refunding of bonds, loans, or installment sales of city/town
property; payments to a refunded bond escrow agent; and interfund transfers on this schedule, not on Schedule C.
Also include proceeds from sources such as bonds expected to be received in the enterprise funds on this schedule.
D
Column: Fund
Enter all funds within the appropriate fund type.
D
Column: Other financing
sources budget year
Enter the amounts expected to be received in the budget year from other financing sources by fund and in total for
each fund type.
Disclose bond proceeds of special assessment districts, which are considered to be other financing sources of the
city/town, in the applicable fund.
D
Column: Other financing
(uses) budget year
Enter the amounts expected to be paid in the budget year as other financing uses by fund and in total for each fund
type. Other financing uses must be entered as POSITIVE numbers in order for the formulas in the spreadsheet to
calculate correctly.
D
Column: Interfund transfers
budget year
Enter estimated transfers in and out for the budget year for each fund and the totals for each fund type. Transfers out
must be entered as POSITIVE numbers in order for the formulas in the spreadsheet to calculate correctly. Transfers in
must equal transfers out on the TOTAL ALL FUNDS line.
NOTE: Interfund transfers are not expenditures and should not be entered on any other schedules.
E
Column: Fund/Department
Enter titles of funds and departments within each fund. All funds must be included within the appropriate fund type.
Several departments of the General Fund have been listed for illustrative purposes.
An amount must be budgeted for unanticipated contingencies or emergencies in accordance with A.R.S. §42-
17102(A)(4). An example line item is provided in each fund type.
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E
Column: Adopted budgeted
expenditures/expenses
current year
Enter the amounts from the Budgeted expenditures/expenses column on Schedule E from the prior year’s adopted
budget.
E
Column:
Expenditure/expense
adjustments approved
current year
Enter the amounts of each departmental transfer the Council approved during the current year, in accordance with
A.R.S. §42-17106(B).
E
Column: Actual
expenditures/expenses
current year
Enter the amounts of the current year actual expenditures/expenses, if available. If the actual expenditures/expenses
are not available, enter the actual amounts as of the date the proposed budget was prepared, plus the estimated
expenditures/expenses for the remainder of the fiscal year.
E
Column: Budgeted
expenditures/expenses
budget year
Enter the amounts of estimated expenditures/expenses for the budget year by department, fund, and total. Although
budgets for enterprise funds should be prepared on the accrual basis, to comply with A.R.S. §42-17102(A), include
estimated payments for capital acquisitions, and principal and interest payments on long-term debt in the enterprise
funds.
F
Expenditures/expenses
by department
Schedule F helps facilitate budgetary comparison reporting at the department level (the statutorily required legal level
of budgetary control) when a single department is budgeted in more than 1 fund. Total expenditures on Schedule F
should agree to total expenditures on Schedule E. Please note, if a city/town budgets each department in only 1 fund,
Schedule F may be omitted.
F
Column: Department/Fund
Enter the titles of each department and each fund in which the department is budgeted.
F
Column: Adopted budgeted
expenditures/expenses
current year
Enter the amounts from the Budgeted expenditures/expenses column on Schedule F from the prior year’s adopted
budget. If Schedule F was not used in the prior year, these amounts may be determined from the prior year’s Schedule
E for the departments that are budgeted in more than 1 fund.
F
Column:
Expenditure/expense
adjustments approved
current year
Enter the amounts of each departmental transfer the Council approved during the current year, in accordance with
A.R.S. §42-17106(B).
F
Column: Actual
expenditures/expenses
current year
Enter the amounts of the current year actual expenditures/expenses, if available. If the actual expenditures/expenses
are not available, enter the actual amounts as of the date the proposed budget was prepared, plus the estimated
expenditures/expenses for the remainder of the fiscal year.
F
Column: Budgeted
expenditures/expenses
budget year
Enter the amounts of estimated expenditures/expenses for the budget year for each department by fund. Although
budgets for enterprise funds should be prepared on the accrual basis, to comply with A.R.S. §42-17102(A), include
estimated payments for capital acquisitions, and principal and interest payments on long-term debt in the enterprise
funds.
G
Full-time employees and
personnel compensation
Schedule G helps facilitate reporting the estimated number of full-time equivalent employees and the total estimated
personnel compensation at the fund level as required by A.R.S. §42-17102(A)(1).
G
Column: Fund
Enter the title of each fund. All funds must be included within the appropriate fund type.
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G
Column: Full-time
equivalent (FTE)
Enter the estimated number of full-time equivalent employees for the budget year by fund.
G
Column: Employee salaries
and hourly costs
Enter the amounts of estimated expenditures/expenses for the budget year for all employee salaries and hourly costs
by fund, including amounts budgeted for employee salary increases in the budget year.
G
Column: Retirement costs
Enter the amounts of estimated expenditures/expenses for the budget year for employee retirement costs by fund.
G
Column: Healthcare costs
Enter the amounts of estimated expenditures/expenses for the budget year for employee healthcare costs by fund.
G
Column: Other benefit costs Enter the amounts of estimated expenditures/expenses for the budget year for all other employee benefit costs not
included in the previous columns by fund.
G
Column: Total estimated
personnel compensation
Sums the amounts in the columns titled Employee salaries and hourly costs, Retirement costs, Healthcare costs, and
Other benefit costs.
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