Tentative Budget Schedules

Fiscal 
year
General Fund
Special Revenue 
Fund
Debt Service Fund
Capital Projects 
Fund
Permanent Fund
Enterprise Funds 
Available
Internal Service 
Funds
Total all funds
2023
Adopted/adjusted budgeted expenditures/expenses*   
E
1
41,384,500
29,752,000
805,500
14,073,500
0
13,507,000
0
99,522,500
2023
Actual expenditures/expenses**   
E
2
23,935,032
5,781,574
376,650
1,424,344
0
10,162,060
0
41,679,660
2024
Beginning fund balance/(deficit) or net position/(deficit) 
at July 1*** 
3
47,763,000
11,196,500
544,500
20,858,500
0
19,954,500
0
100,317,000
2024
Primary property tax levy
B
4
2,817,634
2,817,634
2024
Secondary property tax levy
B
5
1,930,000
1,930,000
2024
Estimated revenues other than property taxes  
C
6
33,787,366
6,456,000
0
75,000
0
16,285,000
0
56,603,366
2024
Other financing sources  
D
7
41,500,000
10,000,000
0
0
0
0
0
51,500,000
2024
Other financing (uses)   
D
8
0
0
1,315,000
0
0
4,526,000
0
5,841,000
2024
Interfund transfers in   
D
9
3,965,000
1,810,000
100,000
0
0
1,608,000
0
7,483,000
2024
Interfund Transfers (out)   
D
10
1,910,000
0
0
0
0
5,573,000
0
7,483,000
2024
Line 11: Reduction for fund balance reserved for future 
budget year expenditures
     Maintained for future debt retirement
331,500
331,500
     Maintained for future capital projects
0
     Maintained for future financial stability
13,000,000
193,000
5,846,551
19,039,551
0
0
2024
Total financial resources available
12
114,923,000
29,462,500
735,000
20,933,500
0
21,901,949
0
187,955,949
2024
Budgeted expenditures/expenses
E
13
40,519,500
28,487,500
735,000
20,868,500
0
17,267,000
0
107,877,500
Expenditure limitation comparison
2023
2024
1 Budgeted expenditures/expenses
99,522,500
$          
113,718,500
$          
2 Add/subtract: estimated net reconciling items
3 Budgeted expenditures/expenses adjusted for reconciling items
99,522,500
            
113,718,500
            
4 Less: estimated exclusions
5,841,000
                
5 Amount subject to the expenditure limitation
99,522,500
$          
107,877,500
$          
6 EEC expenditure limitation
$                            
156,109,281
$          
*
**
***
City of El Mirage
Summary Schedule of estimated revenues and expenditures/expenses
Fiscal year 2024
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).
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
3/22 Arizona Auditor General
Schedule A
Official City/Town Budget Forms

2023
2024
1.
$
2,716,588
$
2,822,521
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
2,716,588
$
2,817,634
B. Secondary property taxes
2,030,000
1,930,000
C. Total property tax levy amounts
$
4,746,588
$
4,747,634
4. Property taxes collected*
A. Primary property taxes
(1)  Current year's levy
$
2,715,000
(2)  Prior years’ levies
1,588
(3)  Total primary property taxes
$
2,716,588
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
$
4,746,588
5. Property tax rates
A. City/Town tax rate
(1)  Primary property tax rate
1.8355
1.7699
(2)  Secondary property tax rate
1.3716
1.2124
(3)  Total city/town tax rate
3.2071
2.9823
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 2024
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
2023
2023
2024
General Fund
Local taxes
City Sales Tax
$
12,500,000
$
12,808,678
$
13,500,000
Uncollected Primary Property Tax
(1,588)
(2,634)
Franchise Fees
725,000
491,338
750,000
Licenses and permits
Business License Fees
35,000
43,765
35,000
Building Permit Fees
600,000
1,036,441
650,000
Intergovernmental
State Sales Tax
4,250,000
4,418,193
5,420,000
State Income Tax
4,750,000
5,693,576
9,660,000
Vehicle License Tax
1,675,000
1,444,657
1,845,000
Charges for services
Planning And Zoning Fees
30,000
56,783
35,000
Engineering Inspection Fees
800,000
1,177,199
600,000
Plan Check Fees
250,000
539,322
500,000
Rent - Library
15,000
11,250
15,000
Rural Metro Transports
75,000
87,246
85,000
Special Events
25,000
4,440
5,000
LAND RENTALS/LEASES
125,000
92,336
125,000
FIRE PREVENTION FEES
30,000
62,687
40,000
Fines and forfeits
Jail Incarceration Fine
10,000
10,497
5,000
Interest on investments
Interest
50,000
1,155,209
400,000
In-lieu property taxes
Fire Insurance Premium Tax
45,000
54,300
50,000
Contributions
Voluntary contributions
Miscellaneous
Other
50,000
642,210
70,000
Total General Fund
$
26,038,412
$
29,830,127
$
33,787,366
 *
City of El Mirage
Revenues other than property taxes
Fiscal Year 2024
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
2023
2023
2024
City of El Mirage
Revenues other than property taxes
Fiscal Year 2024
Source of revenues
Special revenue funds
HURF Taxes
$
2,450,000
$
2,256,116
$
2,800,000
$
2,450,000
$
2,256,116
$
2,800,000
Municipal Court Fund Fines and Forfeitures
$
295,000
$
202,549
$
235,000
Municipal Court Fund Miscellaneous
70,000
79,300
120,000
$
365,000
$
281,849
$
355,000
Municipal Court Enhancement Fund Fines and Fo $
45,000
$
34,053
$
35,000
INTEREST REVENUE
21,130
5,000
$
45,000
$
55,183
$
40,000
Local Transportation Assistance Fund Fees
$
95,000
$
90,694
$
90,000
$
95,000
$
90,694
$
90,000
Police Towing Fund Fines & Forfeitures
$
20,000
$
24,113
$
25,000
$
20,000
$
24,113
$
25,000
CDBG Fund Grants
$
1,100,000
$
$
879,000
$
1,100,000
$
$
879,000
Special Projects Donations
$
$
$
Special Projects Grants
1,360,000
657,356
2,267,000
$
1,360,000
$
657,356
$
2,267,000
Total special revenue funds
$
5,435,000
$
3,365,311
$
6,456,000
 *
Debt service funds
Debt Service Interest
$
$
25,254
                   
$
$
$
25,254
$
Total debt service funds
$
$
25,254
$
Capital projects funds
Streets Capital Fund Interest
$
10,000
$
342,392
$
75,000
Streets Capital Fund Unclassified Revenue
5,000,000
$
5,010,000
$
342,392
$
75,000
Total capital projects funds
$
5,010,000
$
342,392
$
75,000
 *
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.
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
2023
2023
2024
City of El Mirage
Revenues other than property taxes
Fiscal Year 2024
Source of revenues
Permanent funds
$
$
$
$
$
$
Total permanent funds
$
$
$
Enterprise funds
Sanitation Charges for Services
$
2,000,000
$
1,745,454
$
2,585,000
Interest
32,992
$
2,000,000
$
1,778,446
$
2,585,000
Sewer Charges for Services
$
3,290,000
$
2,905,210
$
3,305,000
Interest
5,000
207,718
120,000
$
3,295,000
$
3,112,928
$
3,425,000
Water Charges for Services
$
9,190,000
$
7,792,292
$
10,000,000
Water Fines and Forfeitures
150,000
29,200
125,000
Water Miscellaneous
20,000
113,822
25,000
Water Reimbursements
Water Grants
135,000
45,000
Interest
15,000
406,249
125,000
$
9,510,000
$
8,386,563
$
10,275,000
$
$
$
Total enterprise funds
$
14,805,000
$
13,277,937
$
16,285,000
 *
Internal service funds
$
$
$
$
$
$
Total internal service funds
$
$
$
Total all funds
$
51,288,412
$
46,841,021
$
56,603,366
 * 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.
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
General Fund
$
41,500,000
$
$
$
Court Fund
900,000
Capital - Streets Fund
Highway User Revenue Fund
910,000
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
$
41,500,000
$
$
3,965,000
$
1,910,000
Special revenue funds
Court Fund
$
$
$
900,000
$
Highway User Revenue Fund
910,000
Special Projects Fund
10,000,000
Total special revenue funds
$
10,000,000
$
$
1,810,000
$
Debt service funds
Debt Service Fund
$
$
1,315,000
$
100,000
$
Total debt service funds $
$
1,315,000
$
100,000
$
Capital projects funds
Cpital-Streets Fund
$
$
$
$
Total capital projects funds
$
$
$
$
Permanent funds
$
$
$
$
Total permanent funds
$
$
$
$
Enterprise funds
Water Fund
$
$
3,199,000
$
214,000
$
3,116,000
Sewer Fund
1,327,000
1,394,000
2,100,000
Sanitation Fund
357,000
Total enterprise funds
$
$
4,526,000
$
1,608,000
$
5,573,000
Internal service funds
$
$
$
$
Total Internal Service Funds
$
$
$
$
Total all funds
$
51,500,000
$
5,841,000
$
7,483,000
$
7,483,000
2024
2024
City of El Mirage
Other financing sources/(uses) and interfund transfers
Fiscal year 2024
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
2023
2023
2023
2024
General Fund
Mayor and Council
$
270,500
$
$
232,207
$
339,500
City Clerk
398,000
301,439
403,000
Administration
2,489,500
1,409,377
2,624,000
Information Technology
1,189,000
925,977
1,488,500
Human Resources
701,500
35,000
465,076
724,500
Financial Services
930,500
602,421
1,016,000
Public Works
2,969,500
(146,000)
1,920,717
3,499,000
Development Services
2,033,500
7,000
1,147,402
2,321,000
Police
11,988,000
40,000
9,324,483
14,906,000
Fire
5,633,500
141,000
4,514,736
6,190,500
Non-Departmental
11,680,000
3,064,099
4,627,500
      Contingency
1,200,000
(176,000)
27,098
2,380,000
Total General Fund $
41,483,500
$
(99,000) $
23,935,032
$
40,519,500
Special revenue funds
Court Fund
$
1,128,500
$
$
812,903
$
1,253,500
Court Enhancement Fund
599,000
22,758
579,000
Highway User Revenue Fund
3,964,500
(59,000)
2,265,476
4,222,500
LTAF Fund
225,000
93,078
93,000
Police Towing Fund
82,500
36,180
55,500
CDBG Fund
1,100,000
650,000
643,476
2,544,000
Special Projects Fund
12,783,500
103,000
1,907,703
9,740,000
      Contingency
10,000,000
(825,000)
10,000,000
Total special revenue funds $
29,883,000
$
(131,000) $
5,781,574
$
28,487,500
Debt service funds
Debt Service Fund
$
805,500
$
$
376,650
$
735,000
Total debt service funds $
805,500
$
$
376,650
$
735,000
Capital projects funds
Capital-Streets Fund
$
13,847,500
$
226,000
$
1,424,344
$
20,868,500
Total capital projects funds $
13,847,500
$
226,000
$
1,424,344
$
20,868,500
Permanent funds
$
$
$
$
Total permanent funds $
$
$
$
Enterprise funds
Water Fund
$
7,880,000
$
25,000
$
5,646,011
$
11,007,000
Sewer Fund
3,826,500
(21,000)
3,420,156
4,237,000
Sanitation Fund
1,796,500
1,095,893
2,023,000
Total enterprise funds $
13,503,000
$
4,000
$
10,162,060
$
17,267,000
Internal service funds
$
$
$
$
Total internal service funds $
$
$
$
Total all funds $
99,522,500
$
$
41,679,660
$
107,877,500
*
Expenditures/expenses by fund
Fiscal year 2024
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
2024
2024
2024
2024
2024
2024
191.7
$
17,572,000
$
4,975,000
$
2,410,000
$
557,000
$
25,514,000
Court Fund
9.1
$
779,000
$
162,500
$
119,000
$
5,000
$
1,065,500
Highway User Revenue Fund
4
258,000
53,000
55,000
10,000
376,000
Total special revenue funds
13.1
$
1,037,000
$
215,500
$
174,000
$
15,000
$
1,441,500
$
$
$
$
$
Total debt service funds
$
$
$
$
$
$
$
$
$
$
Total capital projects funds
$
$
$
$
$
$
$
$
$
$
Total permanent funds
$
$
$
$
$
Water Fund
19.5
$
1,336,000
$
278,000
$
252,000
$
36,000
$
1,902,000
Sewer Fund
8.0
544,000
110,000
126,000
20,000
800,000
Total enterprise funds
27.5
$
1,880,000
$
388,000
$
378,000
$
56,000
$
2,702,000
$
$
$
$
$
Total internal service fund
$
$
$
$
$
Total all funds
232.3
$
20,489,000
$
5,578,500
$
2,962,000
$
628,000
$
29,657,500
Fund
City of El Mirage
Full-time employees and personnel compensation
Fiscal year 2024
General Fund
Internal service funds
Special revenue funds
Debt service funds
Capital projects funds
Permanent funds
Enterprise funds
3/22 Arizona Auditor General
Schedule G
Official City/Towns Budget Forms