RES 01-25 Verrado District 1 CFD FY25-26 Tentative Budget (05.06.2025).pdf

City of Buckeye — Joint Community Facilities Districts (2025-05-20)

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6529797.1 
1 
RESOLUTION NO. 01-25 [Verrado District 1] 
 
RESOLUTION OF THE BOARD OF DIRECTORS OF THE VERRADO 
DISTRICT 1 COMMUNITY FACILITIES DISTRICT (CITY OF BUCKEYE, 
ARIZONA), APPROVING THE TENTATIVE BUDGET OF THE DISTRICT FOR 
THE FISCAL YEAR 2025-2026 BEGINNING JULY 1, 2025, AND ENDING 
JUNE 30, 2026, AND SETTING HEARING DATES FOR THE BUDGET AND 
TAX LEVY. 
 
 
BE IT RESOLVED by the Board of Directors of the Verrado District 1 Community 
Facilities District (City of Buckeye, Arizona), as follows: 
 
Section 1. The statements and schedules contained in the budget attached hereto as 
Exhibit A and incorporated by reference herein are hereby approved for the purpose as 
hereinafter set forth as the tentative budget for the Verrado District 1 Community Facilities 
District (City of Buckeye, Arizona) (the “District”) for the fiscal year 2025-2026.  The statements 
and estimates of the operation and maintenance expenses of the District, the costs of capital 
improvements and other expenditures for public infrastructure, and the amount needed to pay 
general obligation bonds of the District, if any (collectively, the “District Expenditures”), which are 
to be paid from ad valorem taxes collected in the District, are hereby filed with the District Clerk. 
 
Section 2. The  District  Clerk  is  authorized and  directed to cause to be mailed to the 
City Council of the City of Buckeye, Arizona (the “City Council”) and published in the manner 
prescribed by law, a notice that the District Board will meet for the purpose of conducting a final 
hearing for District taxpayers on the statements and estimates of District Expenditures filed with 
the District Clerk and on the adoption of the 2025-2026 Annual Budget for the District; said 
hearing to be conducted on June 3, 2025, at 5:15 p.m. in the Executive Conference 
Room at City Hall, 530 E. Monroe Avenue, Buckeye, Arizona 85326, with final approval of 
the District’s tax levy on June 17, 2025, same time and place. 
 
Section 3. This Resolution shall be effective immediately. 
 
 
PASSED AND ADOPTED by the Board of Directors of the Verrado District 1 Community 
Facilities District (City of Buckeye, Arizona), on May 20, 2025. 
 
 
District Chairman 
 
 
ATTEST: 
APPROVED AS TO FORM: 
 
 
District Clerk                                                              District Attorney 
 
 
 
 
 
Exhibit A:  FY 25-26 Tentative Budget

EXHIBIT A - BUDGET
Verrado District #1 Community Facilities District
Buckeye, Arizona
FY 2025-26
Actual
Budget
FY 23-24
Adopted
Projected
FY 25-26
Revenues:
Property Taxes
$7,228,550
$7,120,771
$7,109,000
$7,369,600
Developer Contribution
309,325
          
-
                        
-
                        
-
                        
Investment Income
60,495
             
-
                        
19,200
             
-
                        
Total revenues
7,598,370
       
7,120,771
       
7,128,200
       
7,369,600
       
Expenditures:
Administrative Fees
145,018
          
89,000
             
126,100
          
128,000
          
Operations and Maintenance
997,811
          
939,000
          
66,800
             
774,000
          
Debt services:
 
 
 
 
Principal retirement
4,260,000
       
4,260,000
       
4,260,000
       
4,420,000
       
Interest and other fiscal charges
2,393,170
       
2,409,262
       
2,409,300
       
2,253,600
       
Bond issuance costs
710,990
          
-
                   
-
                   
-
                   
Captial Outlay
39,370,000
     
13,590,506
     
-
                   
-
                   
Contingency
-
                   
255,864
          
-
                   
283,100
          
Total expenditures
47,876,989
     
21,543,632
     
6,862,200
       
7,858,700
       
Excess (deficiency) of revenues over
(under) expenditures
(40,278,619)
   
(14,422,861)
   
266,000
          
(489,100)
         
Other financing sources (uses):
Bonds issued
25,910,000
     
-
                   
-
                   
-
                   
Refunding bonds issued
11,825,000
     
-
                   
-
                   
-
                   
Premiums issued
2,014,618
       
-
                   
-
                   
-
                   
Transfer from other funds
27,200,000
     
-
                   
-
                   
-
                   
Transfers to other funds
(27,200,000)
   
-
                   
-
                   
-
                   
Total other financing sources (uses)
39,749,618
     
-
                   
-
                   
-
                   
Net Change in fund balances
(529,001)
         
(14,422,861)
   
266,000
          
(489,100)
         
Fund balances - beginning
752,081
          
14,422,861
     
223,100
          
489,100
          
Fund balances - ending
$223,080
$0
$489,100
$0
Total Full Cash Value Net Assessed
309,798,480
   
410,706,801
   
410,925,319
   
422,646,182
   
Total Limited Property Valuation Net Assessed
196,490,237
   
217,169,643
   
215,384,054
   
232,008,265
   
Tax Rate - Debt Service
3.4080
$          
2.9789
$          
3.0036
$          
2.8764
$          
Tax Rate - O&M
0.3000
$          
0.3000
$          
0.3000
$          
0.3000
$          
FY 24-25 Budget

EXHIBIT A - BUDGET
Verrado District #1 Community Facilities District
Buckeye, Arizona
FY 2025-26
Total
General
Debt Service
FY 25-26
Revenues:
Property Taxes
$696,000
$6,673,600
$7,369,600
Total revenues
696,000
          
6,673,600
       
7,369,600
       
Expenditures:
Administrative Fees
128,000
          
-
                   
128,000
          
Operations and Maintenance
774,000
          
-
                   
774,000
          
Debt services:
Principal retirement
-
                   
4,420,000
       
4,420,000
       
Interest and other fiscal charges
-
                   
2,253,600
       
2,253,600
       
Contingency
204,500
          
78,600
             
283,100
          
Total expenditures
1,106,500
       
6,752,200
       
7,858,700
       
Excess (deficiency) of revenues over
(under) expenditures
(410,500)
         
(78,600)
           
(489,100)
         
Net Change in fund balances
(410,500)
         
(78,600)
           
(489,100)
         
Fund balances - beginning
410,500
          
78,600
             
489,100
          
Fund balances - ending
-
                   
-
                   
-
                   
Total Full Cash Value Net Assessed
422,646,182
   
Total Limited Property Valuation Net Assessed
232,008,265
   
Tax Rate - Debt Service
2.8764
$          
Tax Rate - O&M
0.3000
$