2026_City-Town_Official_Budget_Forms - Tentative Budget 5.11.25v2.xlsx

City of Buckeye Tentative Budget
2026
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. T o 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

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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.
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6/23 Arizona Auditor General
Official City/Town Budget Forms

Official Budget Forms
City of Buckeye Tentative Budget
Fiscal year 2026
 6/23 Arizona Auditor General
Official City/Town Budget Forms

City of Buckeye Tentative Budget
Table of Contents
Fiscal year 2026
Resolution for the adoption of the budget
Schedule ASummary Schedule of estimated revenues and expenditures/expenses
Schedule BTax levy and tax rate information
Schedule GFull-time employees and personnel compensation
Schedule CRevenues other than property taxes
Schedule DOther financing sources/(uses) and interfund transfers
Schedule EExpenditures/expenses by fund
Schedule FExpenditures/expenses by department (as applicable)
 6/23 Arizona Auditor General
Official City/Town Budget Forms

WHEREAS, in accordance with the provisions of Title 42, Ch. 17, Art. 1-5, Arizona 
Revised Statutes (A.R.S.), the City 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 2026
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 _____. 
Clerk 
     Passed by the  ________________City/Town Council, this _____ day of __________.
APPROVED:
____________________________________________
Mayor
 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
2025
Adopted/adjusted budgeted expenditures/expenses*   
E
1
226,335,400
36,629,300
385,000
150,099,000
0
273,201,200
0
686,649,900
2025
Actual expenditures/expenses**   
E
2
148,927,000
21,095,400
385,000
51,373,300
0
116,705,200
0
338,485,900
2026
Beginning fund balance/(deficit) or net position/(deficit) at 
July 1*** 
3
170,000,000
4,372,500
193,900
55,995,000
0
129,506,500
0
360,067,900
2026
Primary property tax levy
B
4
16,678,998
16,678,998
2026
Secondary property tax levy
B
5
6,769,500
6,769,500
2026
Estimated revenues other than property taxes  
C
6
188,219,500
34,189,000
442,100
56,635,300
0
102,142,800
16,000,000
397,628,700
2026
Other financing sources  
D
7
0
0
0
75,000,000
0
87,900,000
0
162,900,000
2026
Other financing (uses)   
D
8
0
0
0
0
0
0
0
0
2026
Interfund transfers in   
D
9
4,000,000
14,315,900
876,000
143,636,700
0
17,083,600
0
179,912,200
2026
Interfund Transfers (out)   
D
10
153,179,500
0
0
15,590,800
0
11,141,900
0
179,912,200
2026
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
29,528,700
29,528,700
     Maintained for future retirement contributions
0
0
2026
Total financial resources available
12
196,190,298
52,877,400
8,281,500
315,676,200
0
325,491,000
16,000,000
914,516,398
2026
Budgeted expenditures/expenses
E
13
206,523,300
50,001,300
8,258,100
244,173,100
0
294,713,700
16,000,000
819,669,500
Expenditure limitation comparison
2025
2026
1 Budgeted expenditures/expenses
686,649,900
$    
819,669,500
$    
2 Add/subtract: estimated net reconciling items
3 Budgeted expenditures/expenses adjusted for reconciling items
686,649,900
819,669,500
4 Less: estimated exclusions
229,443,600
5 Amount subject to the expenditure limitation
686,649,900
$    
590,225,900
$    
6 EEC expenditure limitation or voter-approved alternative expenditure limitation
634,243,304
$    
670,421,102
$    
*
**
***
City of Buckeye Tentative Budget
Summary Schedule of estimated revenues and expenditures/expenses
Fiscal year 2026
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
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
6/23 Arizona Auditor General
Schedule A
Official City/Town Budget Forms

2025
2026
1.
$
15,329,552
$
16,678,998
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
15,329,552
$
16,678,998
B. Secondary property taxes
6,769,500
C. Total property tax levy amounts
$
15,329,552
$
23,448,498
4. Property taxes collected*
A. Primary property taxes
(1)  Current year's levy
$
15,329,552
(2)  Prior years levies
(3)  Total primary property taxes
$
15,329,552
B. Secondary property taxes
(1)  Current year's levy
$
(2)  Prior years levies
(3)  Total secondary property taxes
$
C. Total property taxes collected
$
15,329,552
5. Property tax rates
A. City/Town tax rate
(1)  Primary property tax rate
1.6077
1.6004
(2)  Secondary property tax rate
0.6496
(3)  Total city/town tax rate
1.6077
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 2026
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
2025
2025
2026
General Fund
Local taxes
Local TPT
$
94,003,000
$
93,462,100
$
96,157,400
Franchise Fee and Leases
5,029,500
3,604,600
3,981,100
Licenses and permits
Planning and review fees
18,000,000
18,179,000
19,200,000
Other Licenses and permits
819,000
844,600
870,000
Intergovernmental
State Shared Sales Taxes
16,106,900
17,010,000
16,787,800
Urban Revenue Sharing
22,671,700
23,168,000
21,670,800
Auto Lieu Tax
5,396,700
5,185,100
5,894,100
Charges for services
Charges for services
7,019,500
9,058,500
9,600,100
Fines and forfeits
Magistrate Court Fines
750,000
719,100
800,000
Other Fines and Fees
86,000
48,400
52,000
Interest on investments
Interest on investments
1,950,000
7,097,300
6,407,900
In-lieu property taxes
In-Lieu Tax
37,000
269,000
30,000
Miscellaneous
All Other Operating Revenues
1,498,848
2,515,600
6,768,300
Total General Fund
$
173,368,148
$
181,161,300
$
188,219,500
 *
City of Buckeye Tentative Budget
Revenues other than property taxes
Fiscal Year 2026
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
2025
2025
2026
City of Buckeye Tentative Budget
Revenues other than property taxes
Fiscal Year 2026
Source of revenues
Special revenue funds
Fill The Gap
$
5,000
$
7,000
$
7,500
JCEF
12,000
144,500
16,000
Court Enhancement Fund
42,000
48,800
50,000
Noise Commercial Vehicles
10,000
6,200
10,000
Youth Council
15,000
15,000
15,000
Towing/Impound
50,000
116,500
110,000
Community Services Social Services
165,000
165,000
165,000
Transient Lodging Tax
400,000
410,000
500,000
SLID Operations
592,900
534,600
640,000
Public Works Grants
780,000
500,000
6,519,800
MAG/ADOT Grants
600,000
5,136,000
CBDG Grants
605,000
605,000
500,000
Police Grants
4,835,000
1,744,100
4,501,400
Fire Grants
5,525,000
475,700
3,655,300
Area Agency (AAA)
478,500
418,600
478,500
Community Services Grants
1,220,000
370,700
1,083,300
Nuclear Emergency Management
85,000
145,000
140,000
AZ Lottery Fund
335,000
335,000
900,000
Volunteer Firemen's 
2,000
3,200
3,000
Highway User's Revenue Fund
9,463,000
8,673,300
9,646,200
Police SB 1398
35,000
102,000
100,000
Jackrabbit Sewer O&M
12,000
1,000
12,000
$
25,267,400
$
14,821,200
$
34,189,000
Total special revenue funds $
25,267,400
$
14,821,200
$
34,189,000
 * 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
2025
2025
2026
City of Buckeye Tentative Budget
Revenues other than property taxes
Fiscal Year 2026
Source of revenues
Debt service funds
Jackrabbit Swr Debt
$
37,100
$
37,100
$
36,300
Roosevelt Improvement Debt
347,900
290,800
345,800
Excise Tax Debt Service
20,000
GO Bond Debt Service
40,000
$
385,000
$
327,900
$
442,100
Total debt service funds $
385,000
$
327,900
$
442,100
Capital projects funds
Budget Authority
$
15,000,000
$
$
20,000,000
Cemetery Improvement
246,000
244,800
247,000
Sundance Water Recharge
15,000
22,700
20,000
Future Road Improvement
70,000
89,500
70,000
Traffic Signal Fund
1,200,000
905,900
1,225,000
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
CIP General
17,590,000
897,700
20,858,300
Automation & Technology
1,000,000
IT Life Cycle Replacement
20,000
Parks & Rec Imp Fees
2,275,000
4,600,400
4,575,000
Library Impact Fees
522,500
809,200
825,000
Streets Impact Fees
520,000
849,100
715,000
Public Safety Imp Fees
20,000
124,500
20,000
Fire Impact Fees
1,800,000
2,787,200
2,950,000
Police Impact Fees
1,515,000
2,552,800
2,830,000
Watson Road Impact Fees
200,000
$
40,973,500
$
13,883,800
$
56,635,300
Total capital projects funds $
40,973,500
$
13,883,800
$
56,635,300
 * 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
2025
2025
2026
City of Buckeye Tentative Budget
Revenues other than property taxes
Fiscal Year 2026
Source of revenues
Permanent funds
$
$
$
$
$
$
Total permanent funds
$
$
$
Enterprise funds
Water Utility Enterprise
$
47,280,800
$
47,696,000
$
58,693,700
Water Repair and Replacement Fund
1,150,000
1,196,500
1,060,000
Water Impact Fees
4,670,000
6,111,300
5,455,500
$
53,100,800
$
55,003,800
$
65,209,200
Wastewater (Sewer) Utility Enterprise
$
20,088,000
$
20,204,800
$
19,022,500
Wastewater Impact Fees
2,796,000
3,028,000
3,098,500
$
22,884,000
$
23,232,800
$
22,121,000
Environmental Services
$
11,218,500
$
11,654,200
$
14,812,600
$
11,218,500
$
11,654,200
$
14,812,600
Total enterprise funds $
87,203,300
$
89,890,800
$
102,142,800
 * 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
2025
2025
2026
City of Buckeye Tentative Budget
Revenues other than property taxes
Fiscal Year 2026
Source of revenues
Internal service funds
Self Insurance Fund
$
$
$
16,000,000
$
$
$
16,000,000
Total internal service funds $
$
$
16,000,000
Total all funds $
327,197,348
$
300,085,000
$
397,628,700
 * 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
$
$
$
4,000,000
$
153,179,500
Total General Fund
$
$
$
4,000,000
$
153,179,500
Special revenue funds
Area Agency (AAA)
$
$
$
1,162,800
$
CDBG
275,000
Community Services Programs
343,500
C/S Social Services Programs
517,800
Eco Dev Reinvestment
553,000
Fire Grants
165,900
HURF
7,655,500
Police Grants
1,036,300
Public Works Grants
1,656,100
MAG/ADOT Grants
950,000
Total special revenue funds
$
$
$
14,315,900
$
Debt service funds
Excise Tax Debt Service
$
$
$
876,000
$
Total debt service funds
$
$
$
876,000
$
Capital projects funds
Cemetery Improvement
$
$
$
94,100
$
Traffic Signal Fund
3,100,000
Vehicle Replacement
13,756,300
Fire Asset Replacement
2,270,700
Facilities Asset Replacement
2,000,000
Community Services Asset Replacement
1,600,000
CIP General
122,357,300
GO Bond CIP
75,000,000
IT Life Cycle Replacement
1,500,000
Parks & Rec Imp Fees
3,150,000
Library Impact Fees
987,700
Streets Impact Fees
3,204,900
Public Safety Imp Fees
1,000,000
Fire Impact Fees
1,500,000
Police Impact Fees
2,648,200
Stormwater Quality
58,300
Total capital projects funds
$
75,000,000
$
$
143,636,700
$
15,590,800
Permanent funds
$
$
$
$
Total permanent funds
$
$
$
$
Enterprise funds
Water Repair & Replacement Fund
$
$
$
$
1,000,000
Environmental Services
58,300
Water Utility Enterprise
82,000,000
8,500,000
2,314,300
Wastewater (Sewer) Utility Enterprise
5,900,000
3,950,000
2,319,300
Impact Fees Wastewater Facilities
700,000
Impact Fees Water Booster/Treatment
1,500,000
Impact Fees Wastewater Treatment FY21
3,250,000
Water Replacement
2,314,300
Wastewater Replacement
2,319,300
2026
2026
City of Buckeye Tentative Budget
Other financing sources/(uses) and interfund transfers
Fiscal year 2026
Other financing
Interfund transfers
6/23 Arizona Auditor General
Schedule D
Official City/Town Budget Forms

Fund
Sources
(Uses)
In
(Out)
2026
2026
City of Buckeye Tentative Budget
Other financing sources/(uses) and interfund transfers
Fiscal year 2026
Other financing
Interfund transfers
Total enterprise funds
$
87,900,000
$
$
17,083,600
$
11,141,900
Internal service funds
$
$
$
$
Total Internal Service Funds
$
$
$
$
Total all funds
$
162,900,000
$
$
179,912,200
$
179,912,200
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
2025
2025
2025
2026
General Fund
Council
$
937,400
$
10,000
$
921,300
$
1,234,700
City Manager
2,631,100
42,000
2,642,900
2,824,100
City Clerk
1,219,100
1,032,800
1,332,600
Attorney
2,894,400
2,431,800
3,032,500
Airport
1,806,500
31,300
1,664,700
2,081,100
Communications & InterGov
1,967,100
1,753,800
2,184,400
Finance
7,657,600
75,000
6,772,500
8,788,600
Human Resources
5,048,900
2,000
4,367,600
5,669,600
Economic Development
1,863,300
129,000
1,725,200
2,439,900
Information Technology
10,306,300
147,000
8,357,100
12,081,100
City Court
1,908,900
1,708,200
2,449,100
Police
37,982,700
470,100
34,748,300
42,081,500
Fire
28,006,600
2,542,100
26,893,900
32,189,200
Public Works
20,186,300
5,952,200
15,594,300
19,398,100
Community Services 
15,277,200
663,800
14,053,200
17,669,200
Development Services
14,008,600
954,700
13,045,000
16,317,300
Engineering
4,409,200
149,700
3,653,000
Non-Departmental
54,709,400
(5,058,600)
5,961,000
29,520,300
Debt Service
6,876,500
1,501,200
Public Safety
677,700
(149,700)
99,200
Program Management Office
5,230,000
Contingency
500,000
(500,000)
Total General Fund $
220,874,800
$
5,460,600
$
148,927,000
$
206,523,300
Special revenue funds
Fill The Gap
$
85,000
$
$
$
90,000
JCEF
150,000
150,000
Court Enhancement Fund
350,000
355,000
Noise Commercial Vehicle
30,000
30,000
Youth Scholarship
15,000
3,000
15,000
Towing/Impound
350,000
19,600
296,400
Community Services Soc Svcs
787,200
494,900
682,800
Economic Development
683,700
2,056,900
553,000
Transient Lodging Tax
650,000
486,400
909,000
SLID Operations
629,700
403,600
687,800
Public Works Grants
780,000
298,700
8,176,000
MAG/ADOT Grants
750,000
750,000
436,800
6,085,700
CBDG Grants
880,000
235,300
775,000
Police Grants
5,240,000
2,163,900
5,537,700
Fire Grants
5,800,000
1,363,900
3,821,200
Area Agency (AAA)
1,376,600
1,186,700
1,641,300
Community Services Grants
1,320,000
391,100
1,426,800
Nuclear Emergancy Mgt.
85,000
29,700
130,000
AZ Lottery Fund
335,000
218,800
899,900
Volunteer Firemen's 
330,000
3,000
325,000
HURF
15,165,100
11,300,100
17,301,700
Mobile Integrated Hlth. Care
Police SB 1398
75,000
3,000
100,000
Jackrabbit Swr O&M
12,000
12,000
Total special revenue funds $
35,879,300
$
750,000
$
21,095,400
$
50,001,300
Debt service funds
Jackrabbit Swr Debt
$
37,100
$
$
37,100
$
36,300
Roosevelt Improvement Debt
347,900
347,900
345,800
Excise Tax Debt Service
876,000
GO Bond Debt Service
7,000,000
Total debt service funds $
385,000
$
$
385,000
$
8,258,100
Capital projects funds
Budget Authority
$
15,000,000
$
6,608,300
$
$
20,000,000
Cemetery Improvement
309,700
202,400
366,100
Sundance Water Recharge
700,000
700,000
Future Road Improvement
1,800,000
1,000,000
Traffic Signal Fund
5,500,000
3,000,000
Vehicle Replacement Fund
13,956,300
Stormwater Quality
56,300
24,000
58,300
Fire Replacement
2,270,700
Facilities Replacement
2,000,000
Community Services Replacement
1,548,000
In Lieu Construction
1,000,000
CIP General
116,943,600
(9,039,800)
51,116,900
147,462,700
GO Bond CIP
40,200,000
Automation and Technology
150,000
30,000
1,000,000
IT Life Cycle Replacement
1,436,000
Parks Impact Fees
6,000,000
500,000
Library Impact Fees
2,500,000
800,000
Streets Impact Fees
2,500,000
2,500,000
Police Impact Fees
1,000,000
2,375,000
Fire Impact Fees
4,000,000
(3,929,100)
2,000,000
Public Safety Imp Fees
Watson Road Impact Fees
Total capital projects funds $
156,309,600
$
(6,210,600)
$
51,373,300
$
244,173,100
Permanent funds
$
$
$
$
Total permanent funds $
$
$
$
Enterprise funds
Water
$
200,600,700
$
$
84,598,100
$
206,554,600
Water Repair & Replacement
900,000
339,900
900,000
Water Impact Fees
12,000,000
11,560,000
Water Replacement
2,207,300
Wastewater
42,228,500
21,903,200
52,925,600
Wastewater Impact Fees
3,500,000
2,800,000
Wastewater Replacement
2,319,300
Environmental Services
13,972,000
9,864,000
15,446,900
Total enterprise funds $
273,201,200
$
$
116,705,200
$
294,713,700
Internal service funds
Self Insurance Fund
$
$
$
$
16,000,000
Total internal service funds $
$
$
$
16,000,000
Total all funds $
686,649,900
$
$
338,485,900
$
819,669,500
*
Expenditures/expenses by fund
Fiscal year 2026
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 
2025
2025
2025
2026
Mayor and Council
  General Fund
$
937,400
$
10,000
$
921,300
$
1,234,700
Department total
$
937,400
$
10,000
$
921,300
$
1,234,700
City Manager
  General Fund
$
2,631,100
$
42,000
$
2,642,900
$
2,824,100
Department total
$
2,631,100
$
42,000
$
2,642,900
$
2,824,100
City Attorney
  General Fund
$
2,894,400
$
$
2,431,800
$
3,032,500
Department total
$
2,894,400
$
$
2,431,800
$
3,032,500
City Clerk
  General Fund
$
1,219,100
$
$
1,032,800
$
1,332,600
Department total
$
1,219,100
$
$
1,032,800
$
1,332,600
City Court
  General Fund
$
1,908,900
$
$
1,708,200
$
2,449,100
  Fill The Gap
85,000
90,000
   JCEF
150,000
150,000
  Court Enhancement Fund
350,000
355,000
  CIP General
610,000
Department total
$
2,493,900
$
$
1,708,200
$
3,654,100
Airport
  General Fund
$
1,806,500
$
31,300
$
1,664,700
$
2,081,100
  CIP General
18,555,800
281,900
3,671,600
17,073,900
Department total
$
20,362,300
$
313,200
$
5,336,300
$
19,155,000
Communications & Intergov
  General Fund
$
1,967,100
$
$
1,753,800
$
2,184,400
  Transient Lodging Tax
650,000
486,400
909,000
Department total
$
2,617,100
$
$
2,240,200
$
3,093,400
Community Services
  General Fund
$
15,277,200
$
663,800
$
14,053,200
$
17,669,200
  Youth Scholarship
15,000
3,000
15,000
  Community Services Soc Svcs
787,200
494,900
682,800
  Area Agency (AAA)
1,376,600
1,186,700
1,641,300
  Community Services Grants
1,320,000
391,100
1,426,800
  Arizona Lottery Fund
899,900
  Cemetery Improvement
309,700
202,400
366,100
  Parks Impact Fees
6,000,000
500,000
  Library Impact Fees
2,500,000
800,000
  CIP General
3,620,000
(823,000)
1,755,000
6,349,500
   Community Services Replacement
1,548,000
Department total
$
31,205,700
$
(159,200)
$
18,086,300
$
31,898,600
Debt Service
  General Fund
$
6,876,500
$
$
1,501,200
$
  Jackrabbit Sewer Debt
37,100
37,100
36,300
  Roosevelt Improvement Debt
347,900
347,900
345,800
  Jackrabbit Sewer O&M
12,000
12,000
   Roosevelt Improvement O&M
  Excise Tax Debt Service
876,000
  GO Bond Debt Service
7,000,000
Department total
$
7,273,500
$
$
1,886,200
$
8,270,100
Development Services
  General Fund
$
14,008,600
$
954,700
$
13,045,000
$
16,317,300
  SLID Operations
629,700
403,600
687,800
  CBDG Grants
880,000
235,300
  CIP General
2,031,000
3,690,200
  In Lieu Construction
1,000,000
Department total
$
17,549,300
$
954,700
$
13,683,900
$
21,695,300
Economic Development
  General Fund
$
1,863,300
$
$
1,725,200
$
2,439,900
  Economic Development
683,700
129,000
2,056,900
553,000
  CIP General
10,000,000
Department total
$
2,547,000
$
129,000
$
3,782,100
$
12,992,900
Engineering
  General Fund
$
4,409,200
$
149,700
$
3,653,000
$
  AZ Lottery Fund
335,000
218,800
  CIP General
57,135,800
(3,772,800)
22,972,400
Department total
$
61,880,000
$
(3,623,100)
$
26,844,200
$
Finance
  General Fund
$
7,657,600
$
75,000
$
6,772,500
$
8,788,600
  CBDG Grants
775,000
Department total
$
7,657,600
$
75,000
$
6,772,500
$
9,563,600
Fire
  General Fund
$
28,006,600
$
2,542,100
$
26,893,900
$
32,189,200
  Fire Grants
5,800,000
1,363,900
3,821,200
  Nuclear Emergancy Mgt.
85,000
29,700
130,000
  Volunteer Firemen's 
330,000
3,000
325,000
  Fire Impact Fees
4,000,000
(3,929,100)
2,000,000
  CIP General
12,725,000
(3,167,000)
8,318,800
1,984,100
  GO Bond CIP
5,500,000
  Fire Replacement
2,270,700
Department total
$
50,946,600
$
(4,554,000)
$
36,609,300
$
48,220,200
Human Resources
  General Fund
$
5,048,900
$
2,000
$
4,367,600
$
5,669,600
Department total
$
5,048,900
$
2,000
$
4,367,600
$
5,669,600
Information Technology
  General Fund
$
10,306,300
$
147,000
$
8,357,100
$
12,081,100
  CIP General
112,000
6,722,000
  Automation and Technology
150,000
30,000
1,000,000
   IT Life Cycle Replacement
1,436,000
  Water Replacement
314,300
  Wastewater Replacement
184,300
Department total
$
10,306,300
$
409,000
$
8,387,100
$
21,737,700
Non Departmental
  General Fund
$
54,709,400
$
(5,058,600)
$
5,961,000
$
29,520,300
  General Fund Contingency
500,000
(500,000)
  Budget Authority
15,000,000
6,608,300
20,000,000
  CIP General
437,500
437,500
  Self Insurance Fund
16,000,000
Department total
$
70,209,400
$
1,487,200
$
5,961,000
$
65,957,800
Police
  General Fund
$
37,982,700
$
470,100
$
34,748,300
$
42,081,500
  Noise Commercial Vehicle
30,000
30,000
  Towing/Impound
350,000
19,600
296,400
  Police Grants
5,240,000
2,163,900
5,537,700
  Police SB 1398
75,000
3,000
100,000
  Police Impact Fees
1,000,000
2,375,000
  CIP General
22,876,000
(2,133,400)
14,399,100
10,331,100
Department total
$
67,553,700
$
(1,663,300)
$
51,333,900
$
60,751,700
Program Management
  General Fund
$
$
$
$
5,230,000
  CIP General
25,000
89,014,400
  GO Bond CIP
19,100,000
  MAG/ADOT Grants
6,085,700
Department total
$
$
25,000
$
$
119,430,100
Public Safety
  General Fund
$
677,700
$
(149,700)
$
99,200
$
Department total
$
677,700
$
(149,700)
$
99,200
$
Public Works
  General Fund
$
20,186,300
$
5,952,200
$
15,594,300
$
19,398,100
  Environmental Services
13,972,000
9,864,000
15,446,900
  Public Works Grants
780,000
298,700
8,176,000
  HURF
15,165,100
11,300,100
17,301,700
  Stormwater Quality
56,300
24,000
58,300
  MAG/ADOT Grants
750,000
750,000
436,800
  Streets Impact Fees
2,500,000
2,500,000
  Traffic Signal Fund
5,500,000
3,000,000
  Future Road Improvement
1,800,000
1,000,000
  CIP General
1,250,000
  GO Bond CIP
15,600,000
  Vehicle Replacement Fund
13,956,300
  Facilities Replacement
2,000,000
Department total
$
60,709,700
$
6,702,200
$
37,517,900
$
99,687,300
Water Resources
  Water
$
200,600,700
$
$
84,598,100
$
206,554,600
  Water Repair & Replacement
900,000
339,900
900,000
  Water Impact Fees
12,000,000
11,560,000
  Water Replacement
1,893,000
  Wastewater
42,228,500
21,903,200
52,925,600
  Wastewater Impact Fees
3,500,000
2,800,000
  Wastewater Replacement
2,135,000
  Sundance Water Recharge
700,000
700,000
  Watson Road Impact Fees
Department total
$
259,929,200
$
$
106,841,200
$
279,468,200
Total All Departments
$
686,649,900
$
$
338,485,900
$
819,669,500
*
Expenditures/expenses by department
Fiscal year 2026
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
2026
2026
2026
2026
2026
2026
788.4
$
80,919,300
$
14,139,000
$
13,746,600
$
6,723,100
$
115,528,000
Area Agency on Aging
10.0
$
930,300
$
95,000
$
154,800
$
62,400
$
1,242,500
Arizona Lottery Fund
253,300
253,300
C/S Social Services Program
6.0
507,100
40,500
55,900
24,000
627,500
HURF
35.0
3,033,200
417,700
682,400
392,400
4,525,700
Nuclear Emergency Management
60,000
60,000
Towing/Impound
92,100
11,100
18,000
7,900
129,100
Police Grants
684,600
141,800
125,900
74,200
1,026,500
Total special revenue funds
51.0
$
5,560,600
$
706,100
$
1,037,000
$
560,900
$
7,864,600
$
$
$
$
$
Total capital projects funds
$
$
$
$
$
Water Resources
118.0
$
9,916,300
$
1,265,800
$
2,099,500
$
980,900
$
14,262,500
Environmental Services
5.0
572,400
71,500
144,800
51,000
839,700
Total enterprise funds
123.0
$
10,488,700
$
1,337,300
$
2,244,300
$
1,031,900
$
15,102,200
$
$
$
$
$
Total internal service fund
$
$
$
$
$
Total all funds
962.4
$
96,968,600
$
16,182,400
$
17,027,900
$
8,315,900
$
138,494,800
City of Buckeye Tentative Budget
Full-time employees and personnel compensation
Fiscal year 2026
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 IIexclusions 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
6/23 Arizona Auditor General
Official City/Town Budget Forms

Schedule
Reference
Instructions
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.  
6/23 Arizona Auditor General
Official City/Town Budget Forms

Schedule
Reference
Instructions
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 used 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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