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City of El Mirage
Final Annual Budget for the
Fiscal Year 2023
Final version
Last updated 05/5/22
Fiscal
year
General Fund
Special Revenue
Fund
Debt Service Fund
Capital Projects
Fund
Permanent Fund
Enterprise Funds
Available
Internal Service
Funds
Total all funds
2022
Adopted/adjusted budgeted expenditures/expenses*
E
1
33,287,948
11,682,268
890,000
8,516,284
0
19,447,000
0
73,823,500
2022
Actual expenditures/expenses**
E
2
29,969,749
5,352,458
547,975
897,840
0
13,466,428
0
50,234,450
2023
Beginning fund balance/(deficit) or net position/(deficit)
at July 1***
3
42,739,500
14,032,500
445,000
15,023,000
0
20,341,000
0
92,581,000
2023
Primary property tax levy
B
4
2,716,588
2,716,588
2023
Secondary property tax levy
B
5
2,030,000
2,030,000
2023
Estimated revenues other than property taxes
C
6
26,038,412
5,435,000
0
5,010,000
0
14,805,000
0
51,288,412
2023
Other financing sources
D
7
0
10,000,000
0
7,720,000
0
0
0
17,720,000
2023
Other financing (uses)
D
8
0
0
1,330,000
0
0
4,352,500
0
5,682,500
2023
Interfund transfers in
D
9
11,685,000
1,378,000
100,000
0
0
1,608,000
0
14,771,000
2023
Interfund Transfers (out)
D
10
1,478,000
0
0
7,720,000
0
5,573,000
0
14,771,000
2023
Line 11: Reduction for fund balance reserved for future
budget year expenditures
Maintained for future debt retirement
236,500
236,500
Maintained for future capital projects
0
Maintained for future financial stability
14,000,000
203,000
5,552,000
19,755,000
0
0
2023
Total financial resources available
12
67,701,500
30,845,500
805,500
20,033,000
0
21,276,500
0
140,662,000
2023
Budgeted expenditures/expenses
E
13
41,483,500
29,883,000
805,500
13,847,500
0
13,503,000
0
99,522,500
Expenditure limitation comparison
2022
2023
1 Budgeted expenditures/expenses
73,823,500
$
105,205,000
$
2 Add/subtract: estimated net reconciling items
3 Budgeted expenditures/expenses adjusted for reconciling items
73,823,500
105,205,000
4 Less: estimated exclusions
5,682,500
5 Amount subject to the expenditure limitation
73,823,500
$
99,522,500
$
6 EEC expenditure limitation
$
144,717,948
$
*
**
***
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).
S
c
h
Funds
Includes expenditure/expense adjustments approved in the current year from Schedule E.
The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied. Therefore, Schedule B has been omitted.
11
City of El Mirage
Summary Schedule of estimated revenues and expenditures/expenses
Fiscal year 2023
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
3/22 Arizona Auditor General
Schedule A
Official City/Town Budget Forms
2022
2023
1.
$
2,611,504
$
2,716,588
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
2,611,504
$
2,716,588
B. Secondary property taxes
2,030,000
2,030,000
C. Total property tax levy amounts
$
4,641,504
$
4,746,588
4. Property taxes collected*
A. Primary property taxes
(1) Current year's levy
$
2,600,000
(2) Prior years’ levies
11,504
(3) Total primary property taxes
$
2,611,504
B. Secondary property taxes
(1) Current year's levy
$
2,029,500
(2) Prior years’ levies
500
(3) Total secondary property taxes
$
2,030,000
C. Total property taxes collected
$
4,641,504
5. Property tax rates
A. City/Town tax rate
(1) Primary property tax rate
1.9077
1.8355
(2) Secondary property tax rate
1.4829
1.3716
(3) Total city/town tax rate
3.3906
3.2071
B. Special assessment district tax rates
Secondary property tax rates—As of the date the proposed budget was prepared, the
NO
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 El Mirage
Tax levy and tax rate information
Fiscal year 2023
Maximum allowable primary property tax levy.
A.R.S. §42-17051(A)
Property tax judgment
Property tax judgment
Property tax judgment
Property tax judgment
3/22 Arizona Auditor General
Schedule B
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2022
2022
2023
General Fund
Local taxes
City Sales Tax
$
12,000,000
$
13,277,263
$
12,500,000
TPT Assessments
Uncollected Primary Property Tax
(11,504)
(1,588)
Franchise Fees
700,000
545,090
725,000
Licenses and permits
Business License Fees
35,000
56,733
35,000
Building Permit Fees
500,000
793,637
600,000
Intergovernmental
State Sales Tax
4,200,000
4,597,218
4,250,000
State Income Tax
4,665,000
4,709,380
4,750,000
Vehicle License Tax
1,660,000
1,549,095
1,675,000
Charges for services
Planning And Zoning Fees
25,000
43,087
30,000
Engineering Inspection Fees
400,000
797,583
800,000
Plan Check Fees
500,000
456,979
250,000
Rent - Library
15,000
15,000
15,000
Rural Metro Transports
75,000
99,491
75,000
Special Events
5,013
25,000
LAND RENTALS/LEASES
125,000
197,061
125,000
FIRE PREVENTION FEES
30,000
34,625
30,000
Fines and forfeits
Jail Incarceration Fine
5,000
23,407
10,000
Interest on investments
Interest
65,000
62,140
50,000
In-lieu property taxes
Fire Insurance Premium Tax
45,000
55,466
45,000
Contributions
Voluntary contributions
Miscellaneous
Other
75,000
304,913
50,000
Total General Fund
$
25,108,496
$
27,623,181
$
26,038,412
*
City of El Mirage
Revenues other than property taxes
Fiscal Year 2023
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
3/22 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2022
2022
2023
City of El Mirage
Revenues other than property taxes
Fiscal Year 2023
Source of revenues
Special revenue funds
HURF Taxes
$
2,380,000
$
2,617,579
$
2,450,000
$
2,380,000
$
2,617,579
$
2,450,000
Municipal Court Fund Fines and Forfeitures
$
325,000
$
270,355
$
295,000
Municipal Court Fund Miscellaneous
90,000
74,050
70,000
$
415,000
$
344,405
$
365,000
Municipal Court Enhancement Fund Fines and Fo $
70,000
$
45,632
$
45,000
INTEREST REVENUE
582
$
70,000
$
46,214
$
45,000
Local Transportation Assistance Fund Fees
$
95,000
$
95,000
$
95,000
$
95,000
$
95,000
$
95,000
Police Towing Fund Fines & Forfeitures
$
40,000
$
24,113
$
20,000
$
40,000
$
24,113
$
20,000
CDBG Fund Grants
$
$
500,724
$
1,100,000
$
$
500,724
$
1,100,000
Special Projects Donations
$
$
$
Special Projects Grants
10,547,000
6,864,149
1,360,000
$
10,547,000
$
6,864,149
$
1,360,000
Total special revenue funds
$
13,547,000
$
10,492,184
$
5,435,000
* 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.
3/22 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2022
2022
2023
City of El Mirage
Revenues other than property taxes
Fiscal Year 2023
Source of revenues
Debt service funds
Debt Service Interest
$
$
598
$
$
$
598
$
Total debt service funds
$
$
598
$
Capital projects funds
Streets Capital Fund Interest
$
10,000
$
4,676,122
$
10,000
Streets Capital Fund Unclassified Revenue
307,000
5,000,000
$
317,000
$
4,676,122
$
5,010,000
Total capital projects funds
$
317,000
$
4,676,122
$
5,010,000
* 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.
3/22 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2022
2022
2023
City of El Mirage
Revenues other than property taxes
Fiscal Year 2023
Source of revenues
Permanent funds
$
$
$
$
$
$
Total permanent funds
$
$
$
Enterprise funds
Sanitation Charges for Services
$
2,250,000
$
2,031,893
$
2,000,000
Interest
20,000
589
$
2,270,000
$
2,032,482
$
2,000,000
Sewer Charges for Services
$
3,290,000
$
3,071,841
$
3,290,000
Interest
80,000
5,665
5,000
$
3,370,000
$
3,077,506
$
3,295,000
Water Charges for Services
$
9,055,000
$
8,792,494
$
9,190,000
Water Fines and Forfeitures
75,000
29,200
150,000
Water Miscellaneous
15,000
159,317
20,000
Water Reimbursements
Water Grants
150,000
135,000
Interest
45,000
9,949
15,000
$
9,340,000
$
8,990,960
$
9,510,000
$
$
$
Total enterprise funds
$
14,980,000
$
14,100,948
$
14,805,000
* 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.
3/22 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Estimated
revenues
Actual revenues*
Estimated
revenues
2022
2022
2023
City of El Mirage
Revenues other than property taxes
Fiscal Year 2023
Source of revenues
Internal service funds
$
$
$
$
$
$
Total internal service funds
$
$
$
Total all funds
$
53,952,496
$
56,893,033
$
51,288,412
* 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.
3/22 Arizona Auditor General
Schedule C
Official City/Town Budget Forms
Fund
Sources
(Uses)
In
(Out)
General Fund
Court Fund
$
$
$
$
555,000
Capital - Streets Fund
7,720,000
Highway User Revenue Fund
823,000
Debt Service Fund
100,000
Special Projects Fund
Water Fund
1,722,000
Sewer Fund
1,886,000
Sanitation Fund
357,000
Total General Fund
$
$
$
11,685,000
$
1,478,000
Special revenue funds
Court Fund
$
$
$
555,000
$
Highway User Revenue Fund
823,000
Special Projects Fund
10,000,000
Total special revenue funds
$
10,000,000
$
$
1,378,000
$
Debt service funds
Debt Service Fund
$
$
1,330,000
$
100,000
$
Total debt service funds
$
$
1,330,000
$
100,000
$
Capital projects funds
Cpital-Streets Fund
$
7,720,000
$
$
$
7,720,000
Total capital projects funds
$
7,720,000
$
$
$
7,720,000
Permanent funds
$
$
$
$
Total permanent funds
$
$
$
$
Enterprise funds
Water Fund
$
$
3,077,000
$
214,000
$
3,116,000
Sewer Fund
1,275,500
1,394,000
2,100,000
Sanitation Fund
357,000
Total enterprise funds
$
$
4,352,500
$
1,608,000
$
5,573,000
Internal service funds
$
$
$
$
Total Internal Service Funds
$
$
$
$
Total all funds
$
17,720,000
$
5,682,500
$
14,771,000
$
14,771,000
2023
2023
City of El Mirage
Other financing sources/(uses) and interfund transfers
Fiscal year 2023
Other financing
Interfund transfers
3/22 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
2022
2022
2022
2023
General Fund
Mayor and Council
$
308,000
$
$
250,152
$
270,500
City Clerk
274,500
262,877
398,000
Administration
1,761,500
1,581,894
2,489,500
Information Technology
1,132,500
(29,500)
1,061,489
1,189,000
Human Resources
511,500
1,500
438,967
701,500
Financial Services
870,500
(93,000)
669,611
930,500
Public Works
2,656,500
128,500
1,935,037
2,969,500
Development Services
4,769,000
(62,000)
3,496,581
2,033,500
Police
11,371,000
305,565
11,323,574
11,988,000
Fire
4,859,500
166,152
5,184,364
5,633,500
Non-Departmental
4,375,000
(28,500)
3,761,203
11,680,000
Contingency
500,000
(490,269)
4,000
1,200,000
Total General Fund $
33,389,500
$
(101,552) $
29,969,749
$
41,483,500
Special revenue funds
Court Fund
$
1,112,500
$
$
770,303
$
1,128,500
Court Enhancement Fund
642,000
152,970
599,000
Highway User Revenue Fund
4,066,000
(192,948)
1,976,575
3,964,500
LTAF Fund
188,000
135,029
225,000
Police Towing Fund
182,000
140,451
82,500
CDBG Fund
888,000
(210,500)
500,724
1,100,000
Special Projects Fund
2,717,000
2,290,216
1,676,406
12,783,500
Contingency
10,000,000
Total special revenue funds $
9,795,500
$
1,886,768
$
5,352,458
$
29,883,000
Debt service funds
Debt Service Fund
$
890,000
$
$
547,975
$
805,500
Total debt service funds
$
890,000
$
$
547,975
$
805,500
Capital projects funds
Capital-Streets Fund
$
14,548,500
$
(6,032,216) $
897,840
$
13,847,500
Total capital projects funds
$
14,548,500
$
(6,032,216) $
897,840
$
13,847,500
Permanent funds
$
$
$
$
Total permanent funds
$
$
$
$
Enterprise funds
Water Fund
$
9,770,000
$
2,797,000
$
8,907,029
$
7,880,000
Sewer Fund
3,711,000
1,450,000
3,110,624
3,826,500
Sanitation Fund
1,719,000
1,448,775
1,796,500
Total enterprise funds
$
15,200,000
$
4,247,000
$
13,466,428
$
13,503,000
Internal service funds
$
$
$
$
Total internal service funds $
$
$
$
Total all funds $
73,823,500
$
(0) $
50,234,450
$
99,522,500
*
Expenditures/expenses by fund
Fiscal year 2023
City of El Mirage
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.
3/22 Arizona Auditor General
Schedule E
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
2023
2023
2023
2023
2023
2023
178
$
14,549,500
$
4,430,500
$
2,244,000
$
450,000
$
21,674,000
Court Fund
9
$
725,000
$
143,000
$
99,000
$
5,000
$
972,000
Highway User Revenue Fund
4
228,000
48,000
53,000
9,000
338,000
Total special revenue funds
13
$
953,000
$
191,000
$
152,000
$
14,000
$
1,310,000
$
$
$
$
$
Total debt service funds
$
$
$
$
$
$
$
$
$
$
Total capital projects funds
$
$
$
$
$
$
$
$
$
$
Total permanent funds
$
$
$
$
$
Water Fund
19
$
1,223,500
$
257,500
$
260,000
$
32,000
$
1,773,000
Sewer Fund
8
532,000
107,000
114,000
25,000
778,000
Total enterprise funds
27
$
1,755,500
$
364,500
$
374,000
$
57,000
$
2,551,000
$
$
$
$
$
Total internal service fund
$
$
$
$
$
Total all funds
218
$
17,258,000
$
4,986,000
$
2,770,000
$
521,000
$
25,535,000
Internal service funds
Special revenue funds
Debt service funds
Capital projects funds
Permanent funds
Enterprise funds
Fund
City of El Mirage
Full-time employees and personnel compensation
Fiscal year 2023
General Fund
3/22 Arizona Auditor General
Schedule G
Official City/Towns Budget Forms
TRUTH IN TAXATION HEARING
NOTICE OF TAX INCREASE
In compliance with section 42-17107, Arizona Revised Statutes, the City of El Mirage is notifying
its property taxpayers of the City of El Mirage’s intention to raise its primary property taxes over
last year’s level. The City of El Mirage is proposing an increase in primary property taxes of
$53,281 or 2.0%.
For example, the proposed tax increase will cause the City of El Mirage’s primary property taxes
on a $100,000 home to be $183.55. Without the proposed tax increase, the total taxes that would
be owed on a $100,000 home would have been $179.95.
This proposed increase is exclusive of increased primary property taxes received from new
construction. The increase is also exclusive of any changes that may occur from property tax
levies for voter approved bonded indebtedness or budget and tax overrides.
All interested citizens are invited to attend the public hearing on the tax increase that is
scheduled to be held on May 17, 2022, at 6:00 pm at the El Mirage City Hall, 10000 N. El
Mirage Road, El Mirage, Arizona.