1. PH TNT-Levies-Final Budget FY27 Schedules A-G

(1) and 2026- Library All 581,107 -
of the Funds 547,121,059 352,657,151 334,150,238 18,020,540 341,857,972 15,000,000 28,717,375 28,717,375 709,609,857 566,762,519 intact
purpose estimates County Total
the the introducing Yuma - - - - - - maintained
for in forth of the Internal Funds 20,594,820 13,887,117 41,343,036 16,247,569 57,590,605 19,882,042 be
P.M., set purpose at Service to
5:30 as Arizona, required
at the - - - - -
2026, purposes for Yuma, Enterprise Funds Available 185,977,102 123,655,726 146,470,482 85,422,337 229,993 231,662,826 166,225,450
17, meet contractually
June various will Plaza,
the Council City - - - - - - - or
for One Fund 9,609,629 4,609,629 4,890,371 4,890,371 4,890,371 legally
Wednesday, City at ARPA or
on expenditures Yuma located www.yumaaz.gov. FUNDS - - - - - year. inventories)
Arizona, the Clerk Project 5,460,000 13,961,306 7,016,988 3,375,700 438,998 9,953,690 69,361,865 fiscal
proposed place, EXPENDITURES/EXPENSES Funds the and
Yuma, and City at Capital of
of time the of online - - - - remainder prepaids
SCHEDULES Plaza, estimates same office viewed Service Fund 33,897,766 28,001,175 1,817,297 685,000 15,000,000 28,466,585 45,968,882 43,466,585 the (e.g.,
Department Plaza 85364 City One adopting this the in be ARIZONA AND Debt for form A
BUDGET City AZ 928-373-1735 Hall, At examined may REVENUES 2027 - - - - activity spendable 1
Finance One Yuma, City and 2026-2027. or YUMA, Year Special Revenue Funds 151,773,615 59,273,736 95,736,558 581,107 120,004,659 250,790 8,663,002 207,910,112 124,967,391 2027 566,762,519 566,762,519 383,647,436 183,115,083 183,115,083 SCHEDULE
YUMA determining be Arizona, OF Fiscal E. estimated in not
OF Chambers, year may CITY ESTIMATED $ $ $ for
CITY fiscal Budget Yuma, Fund - - - - - Schedule amounts
Council finally for Drive, OF 139,808,127 109,268,462 41,765,878 18,020,540 111,232,336 19,385,382 151,633,372 137,968,815 2026 547,121,059 547,121,059 371,956,302 175,164,757 175,164,757 adjusted for
(2) City proposed General from
the in and said 21st SCHEDULE $ $ year prepared, except
levy of The S 2951 S c h E E B B C D D D D E current
hearing tax was amounts
or budget 2026. at SUMMARY the budget
public the 1, located items in Position
a expenditure July Approved
hold constitute on Taxes reconciling proposed
will proposed occur Expenditures/Expenses* the Balance/Net
Council shall will 1*** Property items for Adjustments date
City any levy July than Available adjusted limitation the Fund fund).
Yuma against determination tax the at Levy COMPARISON reconciling of as represent
the or of final of Budgeted Expenditures/Expenses** Position Levy Tax Tax Other Sources (Uses) In Out Resources Expenditures/Expenses expenditure Expenditure/Expense amounts permanent
that favor This adoption Property Revenues Transfers Transfers expenditures/expenses net expenditures/expenses exclusions limitation line this a of
given in Final Adopted/Adjusted Balance/Net Property Financing Financing Financial LIMITATION estimated the to actual on principal
hereby taxpayers adopted. levy. Actual Fund Primary Secondary Estimated Other Other Interfund Interfund Total Budgeted estimated subject expenditure Includes Includes Amounts (e.g.,
is Notice hearing tentatively tax EXPENDITURE Budgeted Add/subtract: Budgeted Less: Amount EEC
2027 Fiscal Year 2026 2026 2027 2027 2027 2027 2027 2027 2027 2027 2027 2027 * ** ***
1. 2. 3. 4. 5. 6.

CITY OF YUMA, ARIZONA
TAX LEVY AND TAX RATE INFORMATION
Fiscal Year 2027
2026 2027
1. Maximum Allowable Primary Property Tax Levy.
A.R.S. 42-17051(A) $ 17,291,632 $ 18,039,979
2. Amount Received from Primary Property Taxation in the
2023-2024 Fiscal Year in Excess of the Sum of that Year's
Maximum Allowable Primary Property Tax Levy.
A.R.S. 42-17102(A)(18).
3. Property Tax Levy Amounts
A. Primary Property Taxes $ 17,187,850 $ 18,020,540
B. Secondary Property Taxes (City-wide)
C. Special Assessment Districts
(1) Downtown Mall District 159,131 157,893
(2) Park West Units 4 and 5 28,953 30,401
(3) Cielo Verde Unit Three Phases 1 and 2 16,599 8,716
(4) Desert Sky Unit 1 78,923 77,696
(5) Saguaro Units 3 and 4 28,722 21,150
(6) Driftwood Ranch Units 1 and 2 26,169 14,941
(7) Livingston Ranch Unit No. 2 44,531 43,837
(8) Desert Sands Unit No. 1 38,255 35,149
(9) Villa Serena Unit No. 1 12,659 17,609
(10) Araby North Subdivision 6,719 7,055
(11) Autumn Valley Subdivision 5,677 6,852
(12) La Estancia Subdivision 54,122 49,591
(13) Cielo Verde Units 2B, 4 and 6 - -
(14) Desert Sands Unit No. 2 - -
(15) Desert Sands Unit No. 3 - -
(16) Santana Sub Units 1-4 42,404 56,430
(17) La Vida 32,157 53,787
(18) Barkley Ranch Units 8-10 - -
(19) Riverview Terrace - -
575,021 581,107
$ 17,762,871 $ 18,601,647
4. Property Taxes Collected*
A. Primary Property Taxes
(1) 2025-2026 Levy $ 16,937,851
(2) Prior Years' Levies 312,621
(3) Total Primary Property Taxes 17,250,472
B. Secondary Property Taxes (City-wide)
(1) 2025-2026 Levy -
(2) Prior Years' Levies -
(3) Total Secondary Property Taxes -
C. Special Assessment Districts
(1) 2025-2026 Levy 428,394
(2) Prior Years' Levies -
(3) Total Primary Property Taxes 428,394
D. Total Property Taxes Collected $ 17,678,866
SCHEDULE B
2

CITY OF YUMA, ARIZONA
TAX LEVY AND TAX RATE INFORMATION
Fiscal Year 2027
2026 2027
5. Property Tax Rates
A. City of Yuma Tax Rate
(1) Primary Property Tax Rate** $ 2.1321 $ 2.1321
(2) Secondary Property Tax Rate - -
(3) Total City of Yuma Tax Rate 2.1321 2.1321
B. Special Assessment Districts
(1) Downtown Mall District 4.3500 4.4250
(2) Park West Units 4 and 5 0.7000 0.7000
(3) Cielo Verde Unit Three Phases 1 and 2 1.0000 0.5000
(4) Desert Sky Unit 1 1.6000 1.5000
(5) Saguaro Units 3 and 4 0.5000 0.3500
(6) Driftwood Ranch Units 1 and 2 0.5000 0.2500
(7) Livingston Ranch Unit No. 2 1.6000 1.5000
(8) Desert Sands Unit No. 1 1.6000 1.4000
(9) Villa Serena Unit No. 1 1.8000 1.8000
(10) Araby North Subdivision 1.8000 1.8000
(11) Autumn Valley Subdivision 1.8000 1.8000
(12) La Estancia Subdivision 1.6000 1.4000
(13) Cielo Verde Units 2B, 4 and 6 - -
(14) Desert Sands Unit No. 2 - -
(15) Desert Sands Unit No. 3 - -
(16) Santana Sub Units 1-4 1.8000 1.8000
(17) La Vida 1.8000 1.8000
(18) Saguaro Units 5 and 6 - -
(19) Barkley Ranch Units 8-10 - -
(20) Riverview Terrace - -
(21) Total Special Assessment Districts Tax Rates 22.4500 21.0250
D. Total Property Tax Rates $ 24.5821 $ 23.1571
*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.
SCHEDULE B
3

CITY OF YUMA, ARIZONA
REVENUES OTHER THAN PROPERTY TAXES
Fiscal Year 2027
ESTIMATED ACTUAL ESTIMATED
SOURCES OF REVENUES REVENUES REVENUES* REVENUES
2026 2026 2027
GENERAL FUND
Local Taxes:
Sales tax (1%) $ 36,770,000 $ 37,042,000 $ 37,694,000
Franchise tax 4,229,107 3,979,394 4,134,245
Government Lease Property Excise 7,205 9,200 7,560
Delinquent property tax 255,754 345,500 275,000
Intergovernmental Revenues:
State revenue sharing 19,500,000 20,185,000 21,470,000
State sales tax 15,400,000 15,636,000 15,567,000
Smart & Safe AZ 740,000 738,200 735,000
Auto in-lieu tax 5,888,000 6,030,000 6,196,000
Tribal contribution 16,000 114,609 25,000
Licenses and Permits:
Business licenses 270,000 272,000 270,000
Liquor licenses 45,950 47,750 47,200
Animal Control licenses 35,000 39,500 40,000
Building permits 1,530,500 1,572,000 1,565,500
Electrical permits 405,000 344,600 405,000
Plumbing permits 115,000 125,000 115,000
Mechanical permits 100,000 106,500 100,000
Fire inspection 10,000 14,400 10,000
Encroachment permits 27,500 25,000 27,500
Charges for Services:
Zoning and subdivision fees 51,800 57,136 52,300
Plan check fees 525,000 515,000 525,000
Other development fees 61,875 79,200 60,000
Swimming fees 153,000 153,700 153,000
Recreation fees 597,400 695,650 632,400
Ambulance Service fees 4,400,000 5,185,600 6,185,600
Intercity Cost Allocation 10,926,985 10,426,985 9,426,865
Other charges 22,000 20,329 2,000
Police services 625,000 665,000 625,000
Use of Money and Property:
Investment income 3,433,513 3,498,910 2,900,150
Recreation facility rentals 303,500 321,753 299,933
Rents and surcharges 247,584 192,983 192,983
Fines, Forfeitures, Penalties:
Vehicle code fines 575,000 546,000 575,000
Parking & other fines 425,000 485,718 435,000
Miscellaneous Revenues:
Sale of property 168,000 185,662 168,000
Unclassified revenues 330,400 467,623 315,100
Total General Fund $ 108,191,073 $ 110,123,902 $ 111,232,336
SCHEDULE C
4

CITY OF YUMA, ARIZONA
REVENUES OTHER THAN PROPERTY TAXES
Fiscal Year 2027
ESTIMATED ACTUAL ESTIMATED
SOURCES OF REVENUES REVENUES REVENUES* REVENUES
2026 2026 2027
SPECIAL REVENUE FUNDS
Highway User Revenue Fund
State gasoline tax $ 10,185,000 $ 10,179,000 $ 10,382,000
Investment income 154,000 134,212 134,000
Unclassified revenues 1,500 1,200 1,500
Total $ 10,340,500 $ 10,314,412 $ 10,517,500
City Road Tax Fund
Sales tax (0.5%) $ 18,390,000 $ 18,521,000 $ 18,847,000
Development Charges 25,000 24,619 25,000
Investment income 500,000 695,500 500,000
Rental income 33,955 34,044 34,044
Unclassified revenues 1,500 - -
Total $ 18,950,455 $ 19,275,163 $ 19,406,044
Public Safety Tax Fund
Sales tax (0.2%) $ 7,350,000 $ 7,408,400 $ 7,538,800
Investment income 100,000 242,195 100,000
Total $ 7,450,000 $ 7,650,595 $ 7,638,800
Two Percent Tax Fund
Sales tax (2%) $ 9,015,000 $ 9,024,700 $ 9,101,900
Theatre Revenue 59,500 54,016 59,500
Liquor sales 95,000 62,175 97,000
Green fees 1,070,000 984,700 1,095,000
Concession stand sales 226,150 221,840 232,200
Merchandise sales 245,000 176,950 225,000
Other sales 75,500 83,165 78,500
Commissions & fees 37,500 40,340 30,500
Investment income 100,000 105,500 70,000
Room rents 240,000 253,600 245,000
Equipment rents 509,000 517,900 516,500
Restaurant rental 79,820 62,584 73,680
Unclassified revenues 141,050 73,905 40,800
Total $ 11,893,520 $ 11,661,375 $ 11,865,580
Downtown Mall District Fund
Delinquent property tax $ 3,000 $ 1,367 $ 3,000
Unclassified revenues 869 1,980 2,000
Total $ 3,869 $ 3,347 $ 5,000
Federal & State Grant Funds
Grants $ 80,172,592 $ 18,545,426 $ 70,511,735
$ 80,172,592 $ 18,545,426 $ 70,511,735
ARPA Fund
Intergovernmental Revenue $ 9,500,000 $ 4,609,629 $ 4,890,371
$ 9,500,000 $ 4,609,629 $ 4,890,371
Capital Reserve and Contingency Fund
Investment Income $ 75,000 $ 75,000 $ 60,000
$ 75,000 $ 75,000 $ 60,000
SCHEDULE C
5

CITY OF YUMA, ARIZONA
REVENUES OTHER THAN PROPERTY TAXES
Fiscal Year 2027
ESTIMATED ACTUAL ESTIMATED
SOURCES OF REVENUES REVENUES REVENUES* REVENUES
2026 2026 2027
Public Safety Settlement Fund
Settlement $ - $ 105,752 $ -
$ - $ 105,752 $ -
Total Special Revenue Funds $ 138,385,936 $ 72,240,699 $ 124,895,030
DEBT SERVICE FUND
Special Assessments:
Investment income $ 725,000 $ 725,950 $ 685,000
Total $ 725,000 $ 725,950 $ 685,000
CAPITAL PROJECTS FUNDS
Impact Fees $ 1,990,000 $ 1,546,900 $ 1,340,000
Investment income 60,725 1,532,720 2,035,700
Total $ 2,050,725 $ 3,079,620 $ 3,375,700
ENTERPRISE FUNDS
Water Fund
Residential water fees $ 17,364,830 $ 17,710,770 $ 18,015,267
Commercial water fees 11,370,000 11,639,150 11,855,000
Fire hydrant fees 485,300 493,202 495,400
Delinquent fees 870,000 885,500 890,000
Service establishment fees 265,000 252,476 260,000
Investment income 1,000,000 2,105,280 1,577,500
Unclassified revenues 328,750 381,769 246,750
Total $ 31,683,880 $ 33,468,147 $ 33,339,917
Wastewater Fund
Residential sewer fees $ 12,711,000 $ 12,861,018 $ 13,101,285
Commercial sewer fees 7,221,000 7,166,930 7,406,725
Investment income 1,000,000 1,253,000 1,327,500
Unclassified revenues 500 850 500
Total $ 20,932,500 $ 21,281,798 $ 21,836,010
Water and Wastewater Restricted
Water capacity fees $ 2,900,000 $ 3,059,050 $ 2,950,000
Sewer capacity fees 3,400,000 3,186,400 3,400,000
Water system development charges 155,000 184,600 165,000
Sewer system development charges 200,000 241,720 200,000
Investment income 2,011,986 3,089,576 1,668,500
Unclassified revenues 100 130 100
Total $ 8,667,086 $ 9,761,476 $ 8,383,600
Solid Waste Fund
Collection fees $ 6,070,000 $ 6,164,504 $ 6,350,500
Receptacles sales 95,000 100,760 105,000
Unclassified revenues 60,000 113,272 60,000
Total $ 6,225,000 $ 6,378,536 $ 6,515,500
SCHEDULE C
6

CITY OF YUMA, ARIZONA
REVENUES OTHER THAN PROPERTY TAXES
Fiscal Year 2027
ESTIMATED ACTUAL ESTIMATED
SOURCES OF REVENUES REVENUES REVENUES* REVENUES
2026 2026 2027
Yuma Regional Communications System Fund
Radio Repair Fees $ 2,535,000 $ 2,523,850 $ 2,597,310
Federal contributions 12,600,000 3,300,000 12,600,000
Investment income 175,000 160,000 150,000
Total $ 15,310,000 $ 5,983,850 $ 15,347,310
Total Enterprise Funds $ 82,818,466 $ 76,873,807 $ 85,422,337
INTERNAL SERVICE FUNDS
Major Equipment Replacement Fund
Equipment pre-payments $ 5,936,980 $ 5,941,481 $ 5,855,248
Investment income 100,000 678,000 100,000
Unclassified revenue 4,501 4,500 4,500
Total $ 6,041,481 $ 6,623,981 $ 5,959,748
Equipment Maintenance Fund
Guaranteed maintenance $ 2,885,444 $ 2,898,241 $ 3,014,831
Non-guaranteed maintenance 320,000 492,500 350,000
Sale of property - 616 -
Total $ 3,205,444 $ 3,391,357 $ 3,364,831
Insurance Reserve Fund
Insurance premiums $ 2,957,968 $ 2,965,968 $ 3,206,490
Investment income 6,500 51,600 6,500
Unclassified revenue 1,500,000 1,500,000 1,500,000
Total $ 4,464,468 $ 4,517,568 $ 4,712,990
Workers Comp Fund
Workers Comp charges $ 2,060,000 $ 2,240,204 $ 2,060,000
Investment income 150,000 342,600 150,000
Unclassified revenue - 49,777 -
Total $ 2,210,000 $ 2,632,581 $ 2,210,000
Total Internal Service Funds $ 15,921,393 $ 17,165,487 $ 16,247,569
Total All Funds $ 348,092,593 $ 280,209,465 $ 341,857,972
*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.
SCHEDULE C
7

CITY OF YUMA, ARIZONA
OTHER FINANCING
SOURCES/(USES) AND INTERFUND TRANSFERS
FISCAL YEAR 2027
OTHER FINANCING INTERFUND TRANSFERS
FUND 2027 2027
SOURCES USES IN (OUT)
GENERAL FUND $ - $ - $ - $ 19,385,382
SPECIAL REVENUE FUNDS
Highway User Revenue Fund $ - $ - $ - $ 92,317
City Road Tax Fund - - - 5,862,485
Public Safety Tax Fund - - - 2,255,046
Two Percent Tax Fund - - - 453,154
Yuma Mall Maintenance Fund - - 250,790 -
Total Special Revenue Funds $ - $ - $ 250,790 $ 8,663,002
DEBT SERVICE FUNDS $ 15,000,000 $ - $ 28,466,585 $ -
CAPITAL PROJECTS FUNDS $ - $ - $ - $ 438,998
ENTERPRISE FUNDS
Water Fund $ - $ - $ - $ 47,143
Wastewater Fund - - - 52,190
Solid Waste Fund - - - 130,660
Total Enterprise Funds $ - $ - $ - $ 229,993
INTERNAL SERVICE FUNDS $ - $ - $ - $ -
Total All Funds $ 15,000,000 $ - $ 28,717,375 $ 28,717,375
SCHEDULE D
8

CITY OF YUMA EXPENDITURES/EXPENSES BY FUND
FISCAL YEAR 2027
ADOPTED EXPENDITURE/
BUDGETED EXPENSE ACTUAL BUDGETED
EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/
FUND/DEPARTMENT EXPENSES APPROVED EXPENSES* EXPENSES
2026 2026 2026 2027
GENERAL FUND
Mayor & City Council $ 878,325 $ - $ 899,884 $ 901,903
Municipal Court 3,486,255 - 3,457,229 3,739,694
City Administration 4,602,153 (12,300) 3,754,125 4,664,877
City Attorney 2,087,532 - 2,066,645 2,328,419
Information Technology 6,679,968 - 6,700,817 6,981,780
Finance 3,434,644 - 3,172,160 3,544,664
Human Resources 2,113,634 - 2,059,294 2,256,607
General Government 20,717,884 - 853,169 19,542,774
Planning and Neighborhood Services 6,411,283 (114,710) 6,023,483 -
Community Development - - - 7,070,805
Building Safety 8,348,891 127,010 8,192,167 -
Facilities Management - - - 8,871,973
Engineering 460,633 - 454,123 489,008
Parks and Recreation 10,818,713 - 10,242,439 11,977,225
Police 37,839,983 28,000 36,305,564 39,723,076
Fire 21,923,261 18,153 23,489,419 24,706,010
Capital Improvements 9,958,815 - 1,597,944 1,170,000
Total $ 139,761,974 $ 46,153 $ 109,268,462 $ 137,968,815
SPECIAL REVENUE FUNDS
Highway User Revenue Fund
Mayor & City Council $ 36,900 $ - $ 36,900 $ 45,000
Public Works 12,940,352 (47,519) 12,475,570 13,052,060
General Government 165,983 - - 138,504
Total $ 13,143,235 $ (47,519) $ 12,512,470 $ 13,235,564
City Road Tax Fund
Public Works $ 3,636,705 $ 47,519 $ 3,824,263 $ 4,264,177
Engineering 2,715,779 - 2,788,155 3,210,505
General Government 119,755 - - 170,617
Capital Improvements 17,933,873 (800,000) 8,144,081 3,319,988
Total $ 24,406,112 $ (752,481) $ 14,756,499 $ 10,965,287
Public Safety Tax Fund
Police $ 4,615,671 $ (28,000) $ 4,455,389 $ 3,696,283
Fire 1,997,888 (18,153) 1,999,602 3,278,071
General Government 233,690 - 233,690 259,971
Capital Improvements 4,004,000 - 545,179 251,000
Total $ 10,851,249 $ (46,153) $ 7,233,860 $ 7,485,325
Two Percent Tax Fund
City Administration $ 1,309,822 $ - $ 952,562 $ 1,391,642
General Government 2,423,057 - 2,306,348 2,940,902
Engineering 9,689 - 9,788 10,476
Parks and Recreation 9,017,383 - 8,434,947 8,073,636
Capital Improvements 1,220,729 - 862,615 -
Total $ 13,980,680 $ - $ 12,566,259 $ 12,416,656
SCHEDULE E
9

CITY OF YUMA EXPENDITURES/EXPENSES BY FUND
FISCAL YEAR 2027
ADOPTED EXPENDITURE/
BUDGETED EXPENSE ACTUAL BUDGETED
EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/
FUND/DEPARTMENT EXPENSES APPROVED EXPENSES* EXPENSES
2026 2026 2026 2027
Yuma Mall Maintenance Fund
Parks and Recreation $ 363,645 $ - $ 375,983 $ 414,881
General Government - - - 5,909
Total $ 363,645 $ - $ 375,983 $ 420,790
Improvement Districts Funds
Public Works $ 636,884 $ - $ 517,780 $ 757,034
$ 636,884 $ - $ 517,780 $ 757,034
Capital Reserve and Contingency
Capital Improvements $ 9,175,000 $ - $ - $ 9,175,000
Total $ 9,175,000 $ - $ - $ 9,175,000
Grant Funds
City Administration $ 350,000 $ 287,716 $ 300,000 $ 250,000
Planning and Neighborhood Services 4,892,540 271,806 3,620,056 -
Community Development - - - 3,017,766
Building Safety - - - -
Parks and Recreation 285,000 469,187 268,997 485,000
Municipal Court 100,000 8,541 - 100,000
City Attorney 118,000 - - 118,000
Information Technology 1,000,000 7,000 - 1,000,000
Public Works 200,000 9,950 - 200,000
Police 8,471,960 2,417,097 1,954,322 7,703,927
Fire 1,665,800 547,148 5,000 1,665,800
General Government 11,113,636 (6,252,865) 25,000 12,452,408
Capital Improvements 51,975,656 2,124,791 5,137,510 43,518,834
Total $ 80,172,592 $ (109,629) $ 11,310,886 $ 70,511,735
Total Special Revenue Funds $ 152,729,397 $ (955,782) $ 59,273,736 $ 124,967,391
CAPITAL PROJECT FUNDS
Development Fees $ 5,460,000 $ - $ 4,378,171 $ 3,570,000
Capital Improvement Bonds - - 9,583,135 65,791,865
Total $ 5,460,000 $ - $ 13,961,306 $ 69,361,865
ARPA FUNDS
Neighborhood Services $ - $ 109,629 $ 109,629 $ -
Capital Improvements 9,500,000 - 4,500,000 4,890,371
Total $ 9,500,000 $ 109,629 $ 4,609,629 $ 4,890,371
DEBT SERVICE FUNDS
Municipal Property Corporation Bonds $ 18,897,766 $ - $ 18,897,766 $ 18,736,861
Capital Improvement Bonds - - 9,103,409 9,729,724
Contingency 15,000,000 - - 15,000,000
Total $ 33,897,766 $ - $ 28,001,175 $ 43,466,585
ENTERPRISE FUNDS
Water:
City Administration $ - $ - $ - $ -
Engineering 713,752 - 737,612 745,307
Utilities 25,037,849 - 25,236,754 31,280,888
General Government 349,899 - - 405,666
Capital Improvements 16,749,500 - 3,892,084 277,000
Capital Improvement Bonds - - 1,674,677 21,287,823
Total $ 42,851,000 $ - $ 31,541,127 $ 53,996,684
SCHEDULE E
10

CITY OF YUMA EXPENDITURES/EXPENSES BY FUND
FISCAL YEAR 2027
ADOPTED EXPENDITURE/
BUDGETED EXPENSE ACTUAL BUDGETED
EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/
FUND/DEPARTMENT EXPENSES APPROVED EXPENSES* EXPENSES
2026 2026 2026 2027
Wastewater:
Engineering $ 521,271 $ - $ 532,141 $ 535,460
Utilities 23,034,830 - 22,387,806 25,350,359
General Government 279,618 - - 326,772
Capital Improvements 95,277,000 800,000 52,286,028 41,671,223
Capital Improvement Bonds - - 2,002,147 20,960,353
Total $ 119,112,719 $ 800,000 $ 77,208,123 $ 88,844,167
Yuma Regional Comm. System Fund
Information Technology $ 16,324,237 $ - $ 8,082,914 $ 16,656,931
General Government - - - 49,111
Total $ 16,324,237 $ - $ 8,082,914 $ 16,706,042
Solid Waste Fund
Public Works $ 6,026,969 $ - $ 5,961,337 $ 5,820,442
Engineering 6,070 - 6,118 6,563
General Government 856,107 - 856,107 851,552
Total $ 6,889,146 $ - $ 6,823,562 $ 6,678,557
Total Enterprise Funds $ 185,177,102 $ 800,000 $ 123,655,726 $ 166,225,450
INTERNAL SERVICE FUNDS
Equipment Maintenance Fund:
General Government $ - $ - $ - $ 73,688
Public Works 3,335,803 - 3,107,053 3,590,563
Total $ 3,335,803 $ - $ 3,107,053 $ 3,664,251
Insurance Reserve Fund:
City Attorney $ 1,135,000 $ - $ 895,884 $ 1,055,000
General Government 3,389,635 - 3,389,635 3,275,330
Total $ 4,524,635 $ - $ 4,285,519 $ 4,330,330
Equipment Replacement Fund:
Community Development $ 277,309 $ - $ 38,069 $ 41,813
Building Safety 102,261 - - -
Municipal Court - - 79,576 75,578
Facilities Management - - - 89,415
Public Works 4,928,652 - 2,631,408 3,685,874
Utilities 314,117 - 93,630 1,162,756
Parks and Recreation 2,075,500 - 1,247,139 1,416,533
Police Department 1,134,508 - 552,233 1,337,313
Fire Department 902,035 - 64,130 1,060,512
Equipment Replacement - - - 17,667
Total $ 9,734,382 $ - $ 4,706,185 $ 8,887,461
Workmans' Comp Fund 3,000,000 - 1,788,360 3,000,000
Total Internal Service Funds $ 20,594,820 $ - $ 13,887,117 $ 19,882,042
Total All Funds $ 547,121,059 $ - $ 352,657,151 $ 566,762,519
*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.
SCHEDULE E
11

CITY OF YUMA
SUMMARY BY DEPARTMENT OF EXPENDITURES/EXPENSES
FISCAL YEAR 2027
ADOPTED EXPENDITURE/
BUDGETED EXPENSE ACTUAL BUDGETED
EXPENDITURES ADJUSTMENTS EXPENDITURES EXPENDITURES
DEPARTMENT/FUND EXPENSES APPROVED EXPENSES EXPENSES
2026 2026 2026* 2027
MAYOR & CITY COUNCIL
General Fund $ 878,325 $ - $ 899,884 $ 901,903
Special Highway Users Fund 36,900 - 36,900 45,000
Total $ 915,225 $ - $ 936,784 $ 946,903
MUNICIPAL COURT
General Fund $ 3,486,255 $ - $ 3,457,229 $ 3,739,694
Public Safety Tax Fund - - - -
Grant Funds 100,000 8,541 - 100,000
Equipment Replacement Fund - - 79,576 75,578
Total $ 3,586,255 $ 8,541 $ 3,536,805 $ 3,915,272
CITY ADMINISTRATION
General Fund $ 4,602,153 $ (12,300) $ 3,754,125 $ 4,664,877
Two Percent Tax Fund 1,309,822 - 952,562 1,391,642
Grant Funds 350,000 287,716 300,000 250,000
Total $ 6,261,975 $ 275,416 $ 5,006,687 $ 6,306,519
CITY ATTORNEY
General Fund $ 2,087,532 $ - $ 2,066,645 $ 2,328,419
Grant Funds 118,000 - - 118,000
Insurance Reserve Fund 1,135,000 - 895,884 1,055,000
Total $ 3,340,532 $ - $ 2,962,529 $ 3,501,419
INFORMATION TECHNOLOGY
General Fund $ 6,679,968 $ - $ 6,700,817 $ 6,981,780
Yuma Regional Comm. System Fund 16,324,237 - 8,082,914 16,656,931
Grant Funds 1,000,000 7,000 - 1,000,000
Total $ 24,004,205 $ 7,000 $ 14,783,732 $ 24,638,711
FINANCE
General Fund $ 3,434,644 $ - $ 3,172,160 $ 3,544,664
Total $ 3,434,644 $ - $ 3,172,160 $ 3,544,664
HUMAN RESOURCES
General Fund $ 2,113,634 $ - $ 2,059,294 $ 2,256,607
Total $ 2,113,634 $ - $ 2,059,294 $ 2,256,607
SCHEDULE F
12

CITY OF YUMA
SUMMARY BY DEPARTMENT OF EXPENDITURES/EXPENSES
FISCAL YEAR 2027
ADOPTED EXPENDITURE/
BUDGETED EXPENSE ACTUAL BUDGETED
EXPENDITURES ADJUSTMENTS EXPENDITURES EXPENDITURES
DEPARTMENT/FUND EXPENSES APPROVED EXPENSES EXPENSES
2026 2026 2026* 2027
GENERAL GOVERNMENT
General Fund $ 20,717,884 $ - $ 853,169 $ 19,542,774
Highway User Revenue Fund 165,983 - - 138,504
City Road Tax Fund 119,755 - - 170,617
Public Safety Tax Fund 233,690 - 233,690 259,971
Two Percent Tax Fund 2,423,057 - 2,306,348 2,940,902
Mall Maintenance Fund - - - 5,909
Grant Funds 11,113,636 (6,252,865) 25,000 12,452,408
Debt Service Fund 33,897,766 - 28,001,175 43,466,585
Water Fund 349,899 - - 405,666
Wastewater Fund 279,618 - - 326,772
Yuma Regional Comm. System Fund - - - 49,111
Equipment Maintenance Fund - - - 73,688
Solid Waste Fund 856,107 - 856,107 851,552
Insurance Reserve Fund 3,389,635 - 3,389,635 3,275,330
Workmans' Comp Fund 3,000,000 - 1,788,360 3,000,000
Total $ 76,547,030 $ (6,252,865) $ 37,453,484 $ 86,977,456
COMMUNITY DEVELOPMENT
General Fund $ 6,411,283 $ (114,710) $ 6,023,483 $ 7,070,805
Grant Funds $ 4,892,540 $ 271,806 $ 3,620,056 3,017,766
ARPA Fund - 109,629 109,629 -
Equipment Replacement Fund 277,309 - 38,069 41,813
Total $ 11,581,132 $ 266,725 $ 9,791,237 $ 10,130,384
FACILITIES MANAGEMENT
General Fund $ 8,348,891 $ 127,010 $ 8,192,167 $ 8,871,973
Grants Funds - - - -
Equipment Replacement Fund 102,261 - - 89,415
$ 8,451,152 $ 127,010 $ 8,192,167 $ 8,961,388
PUBLIC WORKS
Highway User Revenue Fund $ 12,940,352 $ (47,519) $ 12,475,570 $ 13,052,060
City Road Tax Fund 3,636,705 47,519 3,824,263 4,264,177
Improvement Districts Funds 636,884 - 517,780 757,034
Grant Funds 200,000 9,950 - 200,000
Solid Waste 6,026,969 - 5,961,337 5,820,442
Equipment Maintenance Fund 3,335,803 - 3,107,053 3,590,563
Equipment Replacement Fund 4,928,652 - 2,631,408 3,685,874
Total $ 31,705,365 $ 9,950 $ 28,517,411 $ 31,370,150
ENGINEERING
General Fund $ 460,633 $ - $ 454,123 $ 489,008
City Road Tax Fund 2,715,779 - 2,788,155 3,210,505
Two Percent Tax Fund 9,689 - 9,788 10,476
Water Fund 713,752 - 737,612 745,307
Wastewater Fund 521,271 - 532,141 535,460
Solid Waste 6,070 - 6,118 6,563
Total $ 4,427,194 $ - $ 4,527,936 $ 4,997,319
SCHEDULE F
13

CITY OF YUMA
SUMMARY BY DEPARTMENT OF EXPENDITURES/EXPENSES
FISCAL YEAR 2027
ADOPTED EXPENDITURE/
BUDGETED EXPENSE ACTUAL BUDGETED
EXPENDITURES ADJUSTMENTS EXPENDITURES EXPENDITURES
DEPARTMENT/FUND EXPENSES APPROVED EXPENSES EXPENSES
2026 2026 2026* 2027
UTILITIES
Water Funds $ 25,037,849 $ - $ 25,236,754 $ 31,280,888
Wastewater Funds 23,034,830 - 22,387,806 25,350,359
Equipment Replacement Fund 314,117 - 93,630 1,162,756
Total $ 48,386,796 $ - $ 47,718,190 $ 57,794,003
PARKS & RECREATION
General Fund $ 10,818,713 $ - $ 10,242,439 $ 11,977,225
Two Percent Tax Fund 9,017,383 - 8,434,947 8,073,636
Mall Maintenance Fund 363,645 - 375,983 414,881
Grant Funds 285,000 469,187 268,997 485,000
Equipment Replacement Fund 2,075,500 - 1,247,139 1,416,533
Total $ 22,560,241 $ 469,187 $ 20,569,504 $ 22,367,275
POLICE
General Fund $ 37,839,983 $ 28,000 $ 36,305,564 $ 39,723,076
Public SafetyTax Fund 4,615,671 (28,000) 4,455,389 3,696,283
Equipment Replacement Fund 1,134,508 - 552,233 1,337,313
Grant Funds 8,471,960 2,417,097 1,954,322 7,703,927
Total $ 52,062,122 $ 2,417,097 $ 43,267,509 $ 52,460,599
FIRE
General Fund $ 21,923,261 $ 18,153 $ 23,489,419 $ 24,706,010
Public SafetyTax Fund 1,997,888 (18,153) 1,999,602 3,278,071
Equipment Replacement Fund 902,035 - 64,130 1,060,512
Grant Funds 1,665,800 547,148 5,000 1,665,800
Total $ 26,488,984 $ 547,148 $ 25,558,151 $ 30,710,393
CAPITAL PROJECTS
Capital Projects Fund $ 5,460,000 $ - $ 4,378,171 $ 3,570,000
Capital Reserve and Contingency 9,175,000 - - 9,175,000
Capital Improvement Bonds - - 9,583,135 65,791,865
General Fund 9,958,815 - 1,597,944 1,170,000
City Road Tax Fund 17,933,873 (800,000) 8,144,081 3,319,988
Public Safety Tax Fund 4,004,000 - 545,179 251,000
Two Percent Tax Fund 1,220,729 - 862,615 -
Grant Funds 51,975,656 2,124,791 5,137,510 43,518,834
ARPA Fund 9,500,000 - 4,500,000 4,890,371
Utility Improvement Bonds - - 3,676,824 42,248,176
Water Funds 16,749,500 - 3,892,084 277,000
Wastewater Funds 95,277,000 800,000 52,286,028 41,671,223
Total $ 221,254,573 $ 2,124,791 $ 94,603,571 $ 215,883,457
Total All Funds $ 547,121,059 $ - $ 352,657,151 $ 566,762,519
*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.
SCHEDULE F
14

Estimated Personnel Compensation $90,602,638 4,081,054 3,777,490 4,908,884 858,736 156,408 13,782,572 9,858,640 7,636,767 1,860,063 1,113,159 20,468,629 1,760,556 1,760,556 $126,614,395
Total
Benefit Costs 5,686,815 374,300 306,081 350,019 61,928 9,851 1,102,179 712,559 537,543 177,218 62,889 1,490,209 124,429 124,429 $8,403,632
Other
Compensation Healthcare Costs**** 10,239,426 466,754 426,064 495,670 44,713 41,448 1,474,649 1,246,228 959,463 217,489 146,542 2,569,722 201,818 201,818 $14,485,615
Arizona Personnel 2027 Retirement Costs*** 8,933,540 347,481 326,824 379,417 81,302 11,160 1,146,184 853,959 663,699 158,411 97,478 1,773,547 154,978 154,978 $12,008,249 G
Yuma, and Year SCHEDULE 15
of City Employees Fiscal Employee and Costs** 65,742,857 2,892,519 2,718,521 3,683,778 670,793 93,949 10,059,560 7,045,894 5,476,062 1,306,945 806,250 14,635,151 1,279,331 1,279,331 $91,716,899 positions
Salaries Hourly
Full-Time * 746.13 47.50 26.80 39.98 5.90 2.10 122.28 96.99 70.35 16.95 8.30 192.59 16.00 16.00 1,077.00 overfill Officials, pay
Full-Time Equivalent (FTE) standby
Elected and
Funds Funds Funds FUNDS including overtime
FUNDS Fund Revenue Fund Fund Revenue Fund Sys Enterprise FUNDS Fund Service ALL only, part-time, Sec/Medicare insurance
FUND User Fund Tax Tax Fund Maintenance Special FUNDS Fund Fund Comm Total SERVICE Maintenance Internal TOTAL employees full-time,
FUND REVENUE Highway Road Percent Grants Total Fund Wastewater Sanitation Reg Equipment Total Soc Health/dental/life
GENERAL SPECIAL City Two Mall ENTERPRISE Water Yuma INTERNAL Full-time Includes Includes
* ** *** ****